The paper analyzes the foreign experience of the austerity regimes use. The socio-economic effects of the use of fiscal and monetary policy instruments in crisis conditions are reflected. As a result of the study, the following trends can be identified in the application of the austerity regimes in foreign countries: rethinking the role of budget rules in the budget process, increasing attention to budget risk management, the creation of independent budget institutions, the introduction of a system of budget expenditure reviews. It is proposed to use the experience in the implementation of the program to support economic activity, including the financing of small and medium-sized enterprises. It seems appropriate to use the experience in the formation of stable tax conditions, including the establishment of tax deductions for corporate income tax, corporate tax reduction. Also, to increase investment activity-financing projects that facilitate the transition of the economy on a qualitatively different rate of development, significantly improve the quality of life of the population.
There are many new technologies in the global market in the digital transformation era. The society entered the era of cryptocurrencies as a result of the digital technologies improvement. There are a lot of gaps in the legislation related to its legalization, including income and expense transactions in accounting and tax accounting with the emergence of cryptocurrency. The article addresses the legal status of cryptocurrencies abroad. The issue of the essence of cryptocurrencies is analyzed from an economic point of view, as well as from the point of view of international and Russian accounting standards in terms of cryptocurrency accounting. The authors propose the use of two new accounting accounts in the Russian chart of accounts, as well as a chart of accounting entries for cryptocurrency accounting.
the article describes the stages of the GMP pharmaceutical industry standards transition in Russia, identifies the challenges facing the pharmaceutical industry in transition and points out thes directions of modernization of the quality assurance system for industrial pharmacy
The paper introduces the notion of pseudo-hybrids. The structures exist in Russian bus paaeneger transport and on the oil service market. While these structures seem to have features of hybrids, they are a tool of exploitation of subcontractors or a way of work precarization