Mikhail A. Nazarov

Today, the Federal project “University Technological Entrepreneurship Platform” is becoming increasingly popular in the student community. The results of the project can be a large-scale attraction of young people into the business community and the development of interest in entrepreneurship problems on the part of educational institutions and the state. At the state level, this will help increase the investment attractiveness of the scientific research and design sphere of research and development through the creation of student (youth) startups. The socio-cultural environment in the country is an important condition for the formation of the main elements of the business sector. The aim of the study is to identify the mechanism of the need to develop entrepreneurial competences among students of higher educational institutions and the procedure for support from the government. As a result of effective measures, it is possible to form an effective system for commercializing the results of intellectual activity of students throughout the country. Successful startups with attracted investments are able to supply the market and, accordingly, the population with necessary goods and services and satisfy their needs; and we can also note the possible creation of values and the provision of social benefits, support for such areas of society as medicine, education, culture, etc. Student entrepreneurship can be very beneficial for students as it helps them develop skills needed for a successful career such as leadership, problem solving, communication and financial management. In addition, it can lead to the creation of new jobs and economic growth. The development of entrepreneurial competences in students is an important aspect of education. There are various methods and approaches that can help students develop the necessary skills and knowledge. The theoretical significance of the study lies in the developed model – a program for preparing students for entrepreneurial activity (development of entrepreneurial competences) in the interaction of the university and government agencies. The practical significance of the work lies in the possibility of testing the factor analysis proposed by the authors to monitor the condition of student entrepreneurship at the level of universities in a particular region or country.

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.