Abstract: The subject of the study is approaches to conducting a comparative assessment of the activities of senior officials and executive authorities of the subjects of the Russian Federation. The object of the study is the regions (subjects of the Russian Federation).
The author analyzes the main approaches to conducting such a comparative assessment, including those used in the Government Methodology for evaluating the activities of senior officials and executive authorities of the subjects of the Russian Federation. Based on the identified shortcomings of existing approaches, the author suggests a new approach to conducting a comparative assessment of the activities of senior officials and executive authorities of the subjects of the Russian Federation, based on the use of a minimum set of objective indicators characterizing the level and quality of life of the population of the subjects of the Russian Federation. The author's approach is based on the comparison of the level and quality of life of the population of the subjects of the Russian Federation as the main results of the activities of senior officials and executive authorities of the subjects of the Russian Federation. To assess the standard of living of the population of the region, it is proposed to use the indicator "the size of the real per capita income of the population", and to assess the quality of life of the population - the indicator "life expectancy at birth". For a visual comparison of regions in statics and dynamics, it is proposed to track the place and trajectory of the image of the region in the space of two coordinates corresponding to the level and quality of life of the population of the region. To differentiate regions in accordance with the results achieved, it is proposed to use a quantitative measure of the distance between the indifference curves in the specified coordinate space. Thus, the proposed approach has a number of advantages, and can be used both by the executive authorities of the subjects of the Russian Federation and by researchers to conduct a comparative assessment and choose ways to improve the level and quality of life of the population of the regions.

Abstract: The subject of the research is the grounds for directions of improving physical entities' taxation (in particular, individual residential property taxation) based on their cadastral valuation and prediction of decision consequences using the method of simulation modeling. The object of the research is dependent and interdependent relations that may arise in the process of residential property taxation based on their cadastral valuation. The purpose of the research is to develop recommendations on how to improve the procedure of calculating and collection individual property tax (IPT) based on their cadastral valuation and using the method of simulation modeling. When developing the simulation model, the authors have applied the system dynamics approach that allows to reflect the difficult interdependent relation between individual property taxation elements in the process of individual property taxation based on cadastral valuation. The interface of working with the aforesaid model allows a real-time evaluation of management decision consequences in the process of individual property taxation prior to the moment they are put to practice. The authors offer their own simulation model for connecting budget taxation flows and the level of the population satisfaction based on the principles of system dynamics which allows to predict consequences of decisions that are made in the sphere of individual property taxation as well as to valuate measures aimed at keeping the balance of interests between the state, municipalities and households (economic entities).