Сыроижко В.В.

The relevance of the topic. Investment support for small businesses at the regional level is becoming a key tool for overcoming existing obstacles to the development and formation of a comfortable business environment. The relevance of the research is determined by the important role of small business in the country's economy and the importance of its support for the sustainable development of the regional ecosystem. Goal. Assessment of existing forms and methods of investment support for small businesses at the regional level, as well as identification of effective ways of further development. Methodology. The study is based on a systematic approach using statistical, comparative, logical and retrospective analysis. Results and conclusions. The study found that regional authorities, as well as various development institutions, play a significant role in shaping the small business support system, which may include financial mechanisms, educational programs, consulting services, and infrastructure projects. It has been revealed that, first, financial support has a significant impact, since it includes a system of grants provided to small businesses for the implementation of certain projects, as well as various tax preferences and benefits. Tax benefits may include lower rates or exemption from certain taxes for a limited period, and investment tax credits allow you to reduce the tax base by investing in business development. Infrastructure support includes the creation of business incubators and technology parks that provide small businesses with access to office space, equipment, and consulting services. Consulting services are an important element of support. Training programs and seminars contribute to the professional development of entrepreneurs in the fields of management, marketing and financial planning. Proposals have been formulated for the development of existing and new forms and methods of investment support for small businesses at the regional level. The scope of application. The results of the study can be applied in the process of improving the mechanisms of investment support for small businesses in the Voronezh region.

The relevance of the topic. The implementation of economic and political reforms in the country, the democratization of state and public life, and the urgent need to address numerous social problems objectively require significant changes in the systems of public administration and local self-government. Today's rapidly changing social and market conditions compel government leadership to respond accordingly, making adjustments to their operations. However, this is impossible without improving the professional skills and personal qualities of managers, which necessitates personnel selection and ongoing training. Thus, the relevance of the study is determined by the orientation of state and municipal service bodies to ensure the effective implementation of personnel policy at the municipal level. Goal. To evaluate existing methods and tools for implementing personnel policy at the municipal level, as well as to identify effective ways for their further improvement. Methodology. The study is based on a systematic approach using statistical, comparative, logical and retrospective analysis. Results and conclusions. The study determined that staffing in state and municipal administration is an activity aimed at selecting professionally trained personnel for all government bodies capable of effectively fulfilling the tasks and functions of state and municipal bodies within the law and their official responsibilities under current conditions. It was also found that, under current conditions, the effectiveness of local government depends on the level of professionalism of municipal service employees. However, there is currently a shortage of qualified personnel in the municipal service, necessitating the development of a highly professional workforce capable of successfully addressing local issues. Proposals were formulated for developing existing and new methods and tools to ensure the implementation of personnel policies at the municipal level.

The relevance of the topic. At the current stage of Russia's socioeconomic development, characterized by the accelerated formation of a digital economy and the implementation of strategic national goals, the quality of communication between the public and private sectors is becoming a critical factor in sustainable progress. This interaction is particularly important in the field of information technology, which is a key driver of technological modernization and increased competitiveness across all sectors of the national economy. In this context, the activities of leading domestic IT companies are moving beyond purely commercial activities and are transforming into a significant element of state technology policy. Therefore, the relevance of this study is determined by the influence of government agencies on interactions with businesses in the field of IT technologies, ensuring their implementation for the effective modernization of life in the region and the country as a whole. Goal. An assessment of existing methods and tools that ensure the formation of scientifically based directions for the development of interaction between the authorities of the Voronezh region and business structures in the field of IT technologies. Methodology. The study utilized a combination of general scientific research methods: analysis and synthesis, induction and deduction, and systems and comparative approaches. The empirical base was formed through the study of regulatory documents, official company and government reports, analytical reviews, and business press materials, as well as the analysis of publicly available statistical data. Results and conclusions. The study uncovered the theoretical essence, substantive content, and primary institutional forms of government-business partnerships. We conducted a comparative analysis of international and domestic experience in government-business cooperation to identify adaptable best practices and carried out a comprehensive assessment of the current state of collaboration between Voronezh Region government bodies and IT companies. We assessed the effectiveness of existing mechanisms and tools for interaction between regional government bodies and businesses. We identified key problem areas and constraints that reduce the effectiveness of government-business collaboration. We developed specific, practical proposals and recommendations for improving interaction formats in the IT market for all parties involved. The scope of application. The results of the study can be applied in the process of improving methods and tools that ensure interaction between government bodies and business structures in the field of IT technologies.

The relevance of the topic. A considerable share of the expenditure part of the consolidated budget of Russia involves the purchase of goods, as well as payment for work performed and services rendered aimed at meeting the needs of the state and municipalities. In order to avoid misuse of budgetary funds, the state regulates the current contract system, within which purchases are made for the needs of state and municipal customers. Goal. Analysis of theoretical provisions and legislative acts defining the state policy on the development of the contract system in the field of state and municipal procurement in the Russian Federation; characteristics of the features of regulatory regulation of the state policy on the development of the contract system. Methodology. The study is based on a systematic approach using statistical, comparative, logical and retrospective analysis. Results and conclusions. The article analyzes the theoretical provisions and legislative acts regulating the system of state and municipal procurement in the Russian Federation. The concept and essence of the state policy on the development of the contract system in the field of state and municipal procurement in the subject of the Russian Federation are disclosed. The features of the regulatory and legal regulation of the state policy for the development of this contract system are characterized. The scope of application. The process of improving the state policy on the development of the contract system in the field of state and municipal procurement in the subject of the Russian Federation.

The relevance of the topic. The need to analyze the development of the Voronezh Region in a socio-economic context and to find relevant ways to improve the mechanisms for implementing the strategy of socio-economic development of the region. Goal. To explore the competitive advantages and problematic aspects of the socio-economic development of the Voronezh region; to analyze the priority directions of socio-economic development of the region; to formulate proposals for improving the mechanisms for implementing the strategy of socio-economic development of the Voronezh region. Methodology. The study is based on a systematic approach using statistical, comparative, logical and retrospective analysis. Results and conclusions. The study determined that strategies for the socio-economic development of regions are formed on the basis of approved national goals and priorities. It has been established that over the past years, as part of the implementation of the Strategy-2035, the potential of the Voronezh Region has not been fully disclosed. This conclusion is based on an assessment of the level of achievement of the main indicators, one third of which was not achieved during the year. The key problem in the implementation of the Socio-economic Development Strategy of the region is the low efficiency of the monitoring model, which does not ensure the effectiveness of monitoring the implementation of regional development indicators at the required level and, therefore, its modernization is required. It is revealed that the set of goals and priorities of the strategy of socio-economic development of the Voronezh region are based on the preferential characteristics of the region, its competitive capabilities, taking into account modern challenges, the negative effect of which the Strategy 2035 is designed to minimize. Proposals have been formulated to improve the mechanisms for implementing the strategy of socio-economic development of the Voronezh region. The application of these proposals is aimed at improving the quality of analytical work, improving the response to declining indicators and increasing public awareness of the implementation of the Strategy. The scope of application. The results of the study can be used in the process of improving the mechanisms for implementing the strategy of socio-economic development of the Voronezh region.

Relevance of the topic. The introduction of new methodological approaches to assessing the effectiveness of public administration is an important condition for achieving a high level of people's quality of life. Objective. To determine the methods and mechanisms that ensure the improvement of the implementation of state policy on people's life quality in Russia. Methodology. The study is based on a systematic approach using statistical, comparative, logical and retrospective analysis. Results and conclusions. The basic concepts and essence of the state policy on life quality, as well as problems in its implementation have been widely analyzed. It has been established that in modern Russia the most urgent problems to maintaining the level and quality of life are unemployment, the lack of social security and poverty. It was determined that the government may expand the measures to overcome the economic crisis, create jobs, support entrepreneurial activity, including small business. It is necessary to develop programs to combat poverty in each region, reduce inter-regional differentiation, counteract corruption, improve the work of social institutions, regularly conduct social surveys and studies in order to identify problem areas of policy to improve people's life quality. Application area. The scope of regulation of state policy in the context of improving the quality of life of the population in the departments of social protection of the subjects of the Russian Federation.

Relevance of the topic. Small and medium-sized enterprises (SMEs) are an important element of the economy and provide a significant part of jobs in many countries. They contribute to the development of innovation, increase competitiveness and overall economic stability. Support for SMEs can have a positive effect on social well-being, improving living conditions and raising the standard of living of the country's population as a whole. Objective. Identification of factors influencing the success and development of small and medium-sized businesses, and development of recommendations for improving and optimizing SME support programs. Methodology. The study is based on a systematic approach using statistical, comparative, logical and retrospective analysis. Results and conclusions. It is established that the improvement of the system of support for small and medium-sized enterprises in Russia will require the creation of conditions for the development and expansion of access to financial resources, the development of educational programs, the organization of business incubators and assistance in the formation of an innovative economy. Some recommendations: 1. Simplification of registration procedures for business: it is necessary to reduce time and costs during business registration, as well as transfer most of the procedures to electronic form to increase efficiency. 2. Development and implementation of training programs: it is important to create training programs and courses that will help small and medium-sized businesses improve their skills in management, marketing, accounting and finance. 3. Provision of financial support: in addition to bank loans, small and medium-sized businesses can be supported through grant programs, leasing, participation in investment projects. 4. Improving the culture of entrepreneurship: it is important to change the attitude towards entrepreneurship in society and the educational environment and support the development of a culture of entrepreneurship among the population. It is also important to ensure the loyalty of the business environment and the stability of the legal and economic conditions for the development of small and medium-sized businesses in Russia. To do this, it is necessary to continue coordinating the work of government agencies, invest in infrastructure and the development of innovative technologies. Application area. The scope of regulation of state policy in the field of support of small and medium-sized businesses in the region.

Subject . State policy to support young families, focused on improving their well being. Processes of implementation of the state program as a tool for the development of state policy in the field of improving the demographic situation in the region. Purpose. Analysis and evaluation of the implementation of the state support program for young families at the level of the Federal subjects and justification of proposals for additional investment in housing construction. Methodology. The study is based on a systematic approach using statistical, comparative and logical analysis. Results . The author summarizes the domestic and foreign experience of supporting young families, justifies the strategic goal and makes recommendations for the development of state support for young families by expanding state participation in housing construction and financial motivation of investors from the construction industry interested in obtaining direct benefits. Conclusions .1. The Purpose of state support for young families at the Federal, regional and local levels is to establish and develop a well off family and improve its quality of life, as well as to encourage young families to perform socio demographic functions, that is, to increase the birth rate.2. As a result of investing money in the construction of housing for young families, the investor becomes a beneficiary, because, first, timely delivery of the objectit increases the reputation and saves time, labor and financial costs, and secondly, gets ownership of more than half of the area of the house used for personal commercial activities. Young family, received the status of the participant, for the proper fulfilment of the contract, in addition to the certificate to receive subsidies from the state should own its own or borrowed funds for one time repayment of the remaining part of the cost of housing, which will allow the construction company not to delay the construction period, with the funding for construction works at the same time.3. To solve the problem of insufficient funding for the event «Providing housing for young families», it is proposed to increase the share of state participation by changing the standard of social payments provided at the regional level to 70 % of the cost of housing.

Any state needs certain financial resources and its own budget to carry out its functions. The state uses different sources of income to form the budget, but today human experience does not know a more effective way of collecting money than taxes. The taxation mechanism is one of the most complex in any economic system. Taxation is the most important method of state regulation, the success of social and economic policy of the state as a whole, individual regions and municipalities depends on its effectiveness. The article assesses the budget revenues of the Anninsky municipality, analyzes the factors and causes that have a major impact on the value of each of the indicators of the municipal budget. Recommendations are given to improve the economic situation in the region by managing the tax mechanism.

Economic development of any country of the world in no small measure depends on development of small business which is an important component of a modern market system of managing and without which in general the economy and society cannot normally exist and develop. T he modern tax system of the Russian Federation is characterized by existence of the specialtax modes which are designed to create optimum economic and financial conditions for the organizations concerning small business and also for individual entrepreneurs. Small business, when choosing a system of taxation, is faced by a difficult task - to choose that system of tax regime which will be most relevant to interests and opportunities of production activity.

Development of modern mechanisms of managing demanded from subjects of domestic economy of search of new instruments of regulation of their activity and development. Fully it is possible to refer budgeting to number of such tools, focusing attention that «novelty» of this economic tool for domestic practice is relative. If to recognize that budgeting is an option of budget planning becomes obvious that budget planning and its separate elements were applied by the organizations and in the pre-market period of their development. From this it follows that new approaches to use of budgeting as the economic instrument of planning of development of the organization have to lie in the plane of development of new technologies of its practical application.

Formation and management of the country’s economy is one of the most important tasks of the state. There are a large number of instruments, one of which is tax regulation. The policy of taxes and fees touched all levels: Federal, regional and local. The effectiveness of the use of tax mechanisms depends on many factors, among which we can distinguish the legislative framework, and quality management of power, and external factors.The state is called upon to provide favorable and competitive conditions for the life of some spheres and to limit the business activity of others. Maneuvering the instruments of taxation, introducing or abolishing different types of taxes, fees, changing the order and methods of calculation of the tax base, reducing and raising tax rates, providing or abolishing tax benefits, the state actively stimulates or limits the activities of economic entities, which affects the economic condition of individual regions and the country as a whole.

Young families at the stage of their formation face many problems of a different nature. If they can fully cope with emotional and psychological problems on their own, then with social and economic problems they can overcome the state. State policy on young families is directly aimed at improving their well-being. The development of a young family is a complex process of the formation of subjectively objective relationships between the young family and the state in society. As a result of such relationships, the family receives the necessary conditions to perform its social and reproductive functions qualitatively. The young family is one of the most unstable groups of societies, very sensitive to the ongoing changes in society. Most often, it is the family that faces crisis situations that they are not able to cope on their own, and in this case, state support is needed. This article is devoted to the study of the problems of young families and the search for possible solutions. The methods of research are the system approach, statistical and institutional analyzes.

At present, the solution of tasks important for the state and modern Russian society depends on the effective functioning of the municipal service, which is a link between the state and this society. In turn, the municipal service will not be effective without qualified personnel. Consequently, it is important to consider problems in the system of personnel management in the municipal service.Modern economic conditions, significant changes in public relations require increasing the effectiveness of the municipal service in the interests of strengthening the municipality and the development of society. This topic is topical, since the current state of the municipal service system in reality requires significant changes, as well as in the elimination of existing shortcomings. Problems in the system of personnel management in the municipal service exist both at the legislative level and within the structural divisions. This is due to the presence of shortcomings that hamper the normal development of the municipal service system. Therefore, it is worthwhile to pay special attention to existing problems, to find their causes, and to develop permissive methods.

Taxes have always been and continue to be the most important tool for the implementation of the economic policy of the state. However, state can only really use taxes through their inherent functions, primarily fiscal and incentive, if the society has created an atmosphere of respect for the tax, which is based primarily on the understanding of both the economic necessity of the existence of the tax system and the rules established by the state for the collection of certain specific taxes.The universal nature of taxes is largely due to the fact that the main place in the financial system of any state is the budget system, through which are formed and further use of national centralized funds. The formation of the budget of any level is carried out through the system of state revenues. Income is part of the national income of a country, which is converted through various forms of cash flows into state ownership in order to create a financial base for the implementation of many tasks and functions.This topic is complex, interesting and at the same time extremely important, because one of the most important conditions for the stabilization of the financial system of any state is to ensure sustainable tax collection, proper discipline of taxpayers. The most difficult economic problems include the problem of tax revenues formation, not allowing their quantitative reduction, the search for factors that affect this process. Competent and timely solution of such problems is of fundamental scientific and practical importance for building a stable budget and tax system of the country.

Controlling is one of the relatively new economic tools for organizations used in management. The emergence of controlling was due to the integration of the country’s economy into the international economic community, bringing domestic business rules in line with international requirements, reforming accounting and reporting systems, and overall harmonization of the national economy with the economies of developed countries. The inevitable consequence of the «relative novelty» of controlling is not its established methodology.A s a result of the conducted research, authors have identified a difference in the existing points of view on principles, functions and methods of controlling, i.e. basic methodological elements that create the basis for using controlling as a tool for managing the activities of the organization.

In article criteria of classification of the human capital for accounting are generalized. Different approaches to the classification of human capital in the scientific literature and their impact on the methodology and organization of human capital management are analyzed. A classification of human capital is proposed taking into account the economic content of various it types and expenditures on human capital.

In the modern scientific literature, the notion of «program-target management» has become widespread. The program-target management has various applications. Despite this, there is no established concept and uniform principles for its application to the present day. In connection with certain features of the historical development of the Russian Federation, program-target management in our country has developed differently from Western countries.In Western countries, the system of program-target management is usually called a management system based on the targets that serves to assess the effectiveness. Up until the 1990s, the notions of«project management», «program management» and «portfolio management» were used in foreign scientific circles. These concepts were often used interchangeably. In recent years, the term «multi-project management» has acquired special significance in the scientific literature, including the management of several smaller and often unrelated projects.In the presented article, general concepts and methods of managing target programs are analyzed.

Domestic methods of analysis for a long time focused only on the comparison of actual and planned values of indicators in order to identify the reserves of saving production resources, which was explained by the cost accounting mechanism. In our opinion, the developed methods are of great value for the purposes of factor analysis of deviations in the controlling system, but require some adjustments, connected, first, with the allocation of special «deviation accounts» in the framework of analytical accounting, Secondly, with the focus of analysis on the final result, that is, comparing the deviations with the facts of economic activity and attributing the difference to the accounts of the results. In this paper, the greatest emphasis is placed on analysis based on management accounting data, examines the problems of forming financial analysis tools within the framework of controlling financial results of manufacturing enterprises.

By now, both in theory and in practice, it has become generally accepted that the strategic development of industrial enterprises in Russia is conditioned by their actual economic state and the availability of unused opportunities for its strengthening, taking into account the predicted change in the market environment. This circumstance fully meets the task of improving the market self-regulation of the organization, which requires the development of new management mechanisms that ensure the process of strategic development of industrial activity, and new economic instruments that improving self-regulation of its development. Hence it is obvious that the technologies of market self-regulation used by the organization must undergo certain changes connected with the reorientation of the vector of their application from self-regulation of activity to self-regulation of development on the basis of expanding the practice of using modern economic instruments, in particular, new technologies for analysis, budgeting and controlling. In the presented article, the modern technology of the analysis of activity of the industrial enterprise on the basis of an estimation of its economic potential will be opened.