Keyword: «national projects»

The small and medium-sized business sector is a universal tool for solving many social and economic problems, therefore, without creating conditions for the further development of small business, the risk of «loss» of such an important sector for the national economy increases. In this regard, the reduction of the tax burden, the possibility of obtaining bank loans at a small percentage, simplification of taxation, accounting and reporting are priority areas of state policy designed to serve as an incentive to improve the conditions for the functioning and further development of the small business sector. This article is devoted to identifying the most effective mechanisms for supporting small and medium-sized businesses on the territory of the Russian Federation in order to achieve sustainable socio-economic development at the national level.

Professionals in different spheres need to improve their skills, and employees of the Federal Tax Service of the Russian Federation are no exception. Professional development of tax service specialists is necessary for several reasons: changes in tax legislation, computerization of taxation processes, improvement of the quality of services and the procedure for consulting taxpayers, the overall level of service culture. The result of systematic professional development of tax professionals and improvement of skills is the improvement of the overall quality of service to taxpayers and the efficiency of tax administration, intensification of the work against tax violations. The purpose of the study is to identify the specific features of the system of additional professional education for specialists of the Federal Tax Service and opportunities for its improvement, taking into account the needs of the taxation institution. Within the framework of these tasks, the legal aspects of this educational form were analyzed and the structure of additional education was revealed. In addition, the motivation stimuli of employees for taking refresher courses were defined and weak sides of additional education system in Russia were revealed. The trends of studying this issue through a systemic approach are determined; it is noted that additional education is an opportunity not only to improve qualifications in the field of professional competences, but also to deepen general cultural and interdisciplinary knowledge. In this connection, the issue of employees’ motivation to constantly improve their qualification not only within the framework of normative regulations is relevant. Theoretical significance of the research consists in the worked out improved map of motivational development programs for tax professionals which includes the structure of three program components and can be used in the preparation of training programs within the framework of advanced education system. The authors have proposed an index model reflecting the results of the professional development of Federal Tax Service specialists in the Russian Federation. The practical significance of the study lies in the option of using the model to form a digital portfolio of a tax specialist and maps of the effectiveness of professional activity.

In the last decade, the program-target method of managing public resources has not yielded the efficiency expected for society, therefore, a new approach is needed to change the socio-economic situation of the state and to improve the level and quality of life of the population. This method is the project mechanism, which is integrated with the program-target management method, and has found its implementation in the form of national projects. National projects are focused on ensuring the well-being of our people and creating conditions for the self-realization of each individual member of society through breakthrough scientific, technological and socio-economic development of the Russian Federation. The effectiveness of the implementation of national projects depends on funding. The paper examines the dynamics and structure of financial support for national projects in the Republic of Karelia, identifies the main problems and describes the proposed solutions.

Measures to support small and medium-sized enterprises are being implemented in the regions of Russia, and national projects are being implemented. This paper examines projects funded in the Republic of Khakassia.