DOI: 10.7256/2409-8647.2015.2.13457

Abstract: The main trends in the taxation policy of the late 20th – the early 21st centuries are the intention of governments to optimize their tax systems and minimize the state’s expenses in tax collection; decreasing the tax burden with the help of tax privileges for attracting foreign investments to the country and for creating new industrial technologies, as well as supporting small businesses, and creation of interconnected and integral systems of taxation with mechanisms for evading double taxation. The world’s most developed economies have much experience in this sphere, because their tax systems in their current versions were formed in the 1960s – 1970s. However, in Russia, because of a number of reasons of political character, the current tax system started to form only in the very end of the 20th century and is still transforming. In connection with that, the author analyzes the tax systems of the world’s most developed economies, and makes conclusions and suggestions for perfecting Russia’s tax system. In this article, the author uses the methods of analysis and synthesis, as well as the graphic method. Thus, the author comes to the conclusion that in developed economies, the dominating form of taxation is direct taxation with high incremental tax rates and a broad system of tax privileges and exemptions. The level of tax rates of the main budget revenue generating taxes in the world’s most economically developed countries is much higher than the rates of corresponding taxes in Russia. The author also pays close attention to the strong regulative and investment components of the tax systems of economically developed countries. Meanwhile, in Russia, there are practically no privileges for stimulating the investments of enterprises in their own productive activities. The corresponding decrees of the Russian government have only the character of selective aid to concrete innovation companies.

DOI: 10.7256/2409-8647.2015.2.15123

Abstract: The article analyzes business incubation as a form of small entrepreneurship. The subject analyzed is functioning of business incubators in the conditions of a university and provision of competitive ability of this university with the help of these incubators. The author gives a detailed analysis of the social significance of a business incubator as a support for a small business, as well as its role in innovative economy. Especial attention is paid to the aims and mechanisms of functioning of incubators in Russia and in the world in whole, as well as in concrete universities. The method used by the author is social and economic analysis of universities’ activities in business incubation. The author also bases on empirical data attained by him within several years of his work in a number of universities. The author’s main conclusions are that the Russian system of higher education has large possibilities for providing competitive ability of universities and influence the formation of innovative culture and innovative mentality, as well as the development of a multilevel coaching of personnel for innovative economy, with the help of business incubation. The novelty of the article is that it shows business incubation as an economic phenomenon in the conditions of a university in the context of a wide range of economic, social and political problems.

DOI: 10.7256/2409-8647.2015.2.15209

Abstract: The subject analyzed in this article is business processes of a franchising enterprise and their reengineering on the basis of introducing internet technologies. The aim of the article is to prove that the transferring of theoretical and practical knowledge of an enterprise in an innovative branch demands certain structural changes and reengineering of еру business processes. The author suggests an algorithm of reengineering of business processes of a franchising enterprise on the basis of introducing internet technologies and analyses the integration of an electronic form of maintaining the business into the operating activities of an economic entity for the sphere of franchising. The method used by the author is an analysis of scientific literature and description of the algorithm of reengineering of business processes of a franchising enterprise on the basis of internet technologies. The main conclusion of the author is that internet technologies are of considerable importance for contemporary franchising enterprises because using of them can play a decisive role for achieving the planned strategic aims. However, integration of innovative instruments into the internal structure of an economic unity is a rather complicated process. This peculiarity is determined by dynamism of the system of internet technologies, the creation of which demands a work of qualified experts and elaboration of certain technological standards.  The novelty of the article consists in the fact that it suggests an algorithm of reengineering of business processes of a franchising enterprise on the basis of introducing internet technologies and analyzes the integration of the electronic form of conduct of business and operating activities of an economic entity for the sphere of franchising. The author also determines the “accelerators” of such an integration.

DOI: 10.7256/2409-8647.2015.2.15387

Abstract: The article analyzes issues of managing corporate culture. The aim of the article is to realign the theoretical basis for creation of programs of corporate culture for an organization. The subject of analysis is corporate culture of an organization. The object of the analysis is social and economic relations that form in the process of elaboration of corporate culture. The author focuses special attention on widening and broadening the theoretical and methodical basis for working out a more constructive complex of events aimed at developing corporative culture as a condition for successful activity of companies. The methods used by the author are analysis of publications devoted to corporate culture, as well as detecting, on this basis, of conceptual and structural aspects of working out such programs. The conclusions made by the author are that corporate culture creates a foundation for internal and external relations within the organization. Corporative culture of an organization plays the determining role for the creation of stable social relations in this organization, which is a condition of a successful functioning of the organization and a creative evolution of its employees. Thus, formation of a corporate culture is an important sphere of managing activity in the conditions of an innovations-oriented market economy. The novelty of the article and its practical significance is a possibility of using its conclusions and recommendations for stimulation of companies’ corporate culture. The practical results of the author’s research can be used in the activity of enterprises of various branches for working out their own principles and the main directions of development of an enterprise’s corporate culture.

DOI: 10.7256/2409-8647.2015.2.15039

Abstract: In this article, the author pays attention to the fact that the theory of management, to a large extent, is oriented on managing technologies used by big companies. However, the development of small and medium-size businesses in a number of sectors of economy demands new methods of managing. Through the example of a village credit corporation as a new form of organization at the market of financial services, the author shows the effectiveness of realization of the potential of self-development and democratic forms of management. At the same time, the author notes that the government’s aid for the development of a cooperative system cannot be effective if it has an inconsequent character. In this article, the author uses the method of comparative situational analysis in approaching the issues of when new forms, methods and experience of management can appear. Basing on the results of his analysis, the author comes to the conclusion that methods of management that are close to the national cultural traditions, as a rule, prove to be more effective. The function of self-administration, which is inherent in the cooperative form, displays a strong trend for self-preservation even in the conditions of a crisis. Thus, through the example of development of a village credit corporation, the author shows that orientation on the traditional values of the national culture, which are shared by the members of the corporation, is an important component for perfecting the technologies of management.