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Bondareva N.

Degree	PhD in Economics, Associate Professor, Moscow University for Industry and Finance «Synergy»
E-mail	bna008@mail.ru
Location	Moscow
Articles	Business process in a competitive environment of educational services The article examines management of business process in the sphere of education as a tool for creating competitive, professionally trained the participants of labor market. This article describes the order of business process scheme-making, which provides competitive educational services, relying on the DFD-scheme. Material presented in the article is the basis for a network of a business process, which provides quality control of the educational product, and its competitiveness. Read more... Some aspects (factors) of competitiveness of the territorial tax authorities in interaction with business organizations The article examines some aspects of the competitiveness of the tax system in general and territorial tax authorities in particular, in interaction with taxpayers. The paper substantiates and discloses competitive rivalry in tax control relations between tax authorities and business structures regarding taxation, which requires the transformation of the structure of tax inspection and the its informational system. The article also formulated the problem of professional competence of tax inspectors. Read more... Corporate competitiveness in terms of import substitution Currently, Russia is experiencing an economic crisis, which is aggravated by the imposition of economic sanctions and the forced application of the policy of import substitution. Import substitution is a complex process in which high technologies and innovations that make products competitive play a leading role. The author pays great attention to the directions of studying the problems of import substitution. It is revealed that the problems and the mechanism of economic policy of the state are analyzed in the most detail, which makes it possible to determine the nature and place of the competitiveness of corporations in the implementation of measures for import substitution. The article deals with the features of corporate competition in the conditions of economic policy of protectionism. Attention is paid to the factors influencing the competition of corporations: the availability of resources, mandatory export of goods, participation in global value chains. Read more... Competitiveness of self-employed professions The Russian Federation has established and introduced a tax on professional activities (NAP) as part of the development of special tax systems, but the competitiveness of the professions offered by the tax legislation is not taken into account. The authors determined the purpose of the study: the expediency of using the professions specified in the tax legislation to provide services for personal, domestic and (or) other similar needs, For this purpose the following tasks were solved: the place of the NDP in the aggregate of all existing special tax regimes of the Russian Federation was considered; a comparative analysis of the application of taxation of self-employed citizens in Russia and abroad, in particular, in Germany, is carried out. The study uses methods of statistical observation, comparison, and analysis. It is revealed that during the period of use of the NDP, although the number of entrepreneurs has increased, but budget revenues are insignificant. The comparison of the lists of professions showed that the professions allowed for use by self-employed citizens (freelancers) in Germany differ from the Russian ones established by law: they are competitive in the economy. Self-employed citizens must confirm their professions with diplomas, belong to professional associations, associations, be sure to study at advanced training courses, compete with an employee. The analysis of the reasons for the use of the NAP regime by individuals in Russia showed that professional activity within the regime is forced and is aimed at obtaining additional, rather than basic, earnings, as in GermanAs a result of the study, it was found that the professions specified in the legislation of Russia are not competitive. It is proposed to change the list of NPA professions taking into account special professional education and competitiveness in the labor market. Read more...