Komzolov A., Kirichenko T., Nazarova Y., Kirichenko O., Barkhatov V., Kosminova A. —
Implementation of the concept of hierarchical construction of threats to economic security of the state in risk management of the economic entities of fuel and energy complex
// National Security. – 2021. – ¹ 6.
– P. 1 - 12.
DOI: 10.7256/2454-0668.2021.6.36800
URL: https://en.e-notabene.ru/nbmag/article_36800.html
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Abstract: The subject of this research is the key element of ensuring the economic interests of company owners – the system of risk management and internal control. Special attention is given to the methodology of risk management for the analysis of normative documents – laws, recommendations and standards, as well as the experience of their practical application. Comparative analysis is conducted on the corporate norms with the approaches in national strategic goal-setting with regards to national, economic and energy security, in order to develop the theory and practice of ensuring economic security of the economic entities based on the instruments devised within the system of national goal-setting. The object of this research is the economic entities and investment projects of fuel and energy complex. The scientific novelty lies in adjustment of the hierarchy of construction of challenges, threats and risks of the national strategic goal-setting in the sphere of economic security to solution of the tasks aimed at ensuring economic security of the economic entities. The relevance of the acquired results is substantiated by the difference of the authorial approach towards risk analysis in fuel and energy complex in the economic entities. Comparing to the approach of standards recommended by the economic activity regulators, which implies a single category of insecurities – “risk”, the distinction consists in implementation of the concept of hierarchical construction of the system of insecurities: challenge, threat, risk (concepts from the goal-setting documents on ensuring economic security of the state) in the new sphere of risk management of the economic entity. The authors’ original research indicate that introduction of the hierarchy of insecurities (challenges, threats, and risks) at the stage of risk identification allows simplifying and clarifying the procedure of risk assessment.
Komzolov A., Kirichenko T. —
Dynamics of goal priorities in the economic security of the nation, realized in the mechanism and payment of excise tax on petroleum products
// Taxes and Taxation. – 2019. – ¹ 10.
– P. 11 - 18.
DOI: 10.7256/2454-065X.2019.10.31269
URL: https://en.e-notabene.ru/ttmag/article_31269.html
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Abstract: The subject of this research consists in the goals of economic security, which the government realizes through changes of the mechanism of payment and order of calculation of excise tax on petroleum. The author examines the evolution of goal priorities in ensuring economic security, accomplishment of which the government sets during changes of excise taxation. Special attention is given to not only the structuring of conclusions, but also carrying out calculation experiment – computational experiment of extrapolative open data of specific oil refineries, which allow judging on particular quantitative impact on the amount of excise taxes of the latest taxation changes. The quantitative assessment of the impact of tax changes on the amounts of excise are received on the basis of conducting a computational experiment, the data for which is collected through the method of extrapolation. The main conclusion lies in the statement that priorities of the goals of economic security in excise taxation of petroleum products were changing in accordance with the changes of the economic and sociopolitical situation. The main priority consisted in the tax security. Since 2011, environmental and technological safety moved to the forefront. Since 2015, the priority of economic security shifted again towards tax security, followed by sociopolitical, foreign economic and technological securities.
Komzolov A. —
Tools for analyzing the efficiency of tax policy in oil and gas sector
// Taxes and Taxation. – 2019. – ¹ 9.
– P. 26 - 32.
DOI: 10.7256/2454-065X.2019.9.31003
URL: https://en.e-notabene.ru/ttmag/article_31003.html
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Abstract: Relevance of studying the efficiency of government tax policy in oil and gas sector is substantiated by the portion of revenue generated by oil and gas industry. The subject of this research is the approaches, method and tools for analyzing the efficiency of tax policy in oil and gas sector. The object is the government tax policy in oil and gas sectors and the peculiarities between oil and gas industries. Special attention is given to the idea, implementation and interpretation in tax policy. The main research method is the general scientific analysis that allows determining the idea, implementation and as the key forms of existence of tax policy. The scientific novelty consists in using the approach on separate analysis of the idea, implementation and interpretation of tax policy, considering the cyclicity of these phases of its existence. The main conclusion of the conducted research lies in the thesis that an adequate analysis of the efficiency of tax policy requires taking into account the level of abstraction, sectoral specificity and dynamics of tax policy.
Komzolov A., Kirichenko T. —
Implementation of the concept of risk-oriented internal control within the system of ensuring economic security of corporation owners
// Finance and Management. – 2019. – ¹ 4.
– P. 28 - 35.
DOI: 10.25136/2409-7802.2019.4.31259
URL: https://en.e-notabene.ru/flc/article_31259.html
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Abstract: The subject of this research is the tools and methods of establishing the system of internal control that allow to reliably and effectively ensure economic security of the corporation owners. The author meticulously examine the institutional system of ensuring economic security of corporation owners; as well as the question of incorporation of international standards of risk managements and internal control into the Russian legal system, demonstrating the impact of the various approaches of these standards upon the particular rules of law. Special attention is dedicated to suggestions on implementation of the effective tools of risk-oriented internal control in the Russian corporations. The authors’ experience of practical application of these tools is described. The following conclusions were made: verification of extensive incorporation into the Russian legal field of COSO’s framework principles of establishing the system of risk management and internal control; principles of functionality of internal audit; appropriateness of application of the business processes risk map in the context of establishment of internal control. The scientific novelty lies in identification of evolutionary component in the comparative analysis of legal norms regulating the risk management and internal control system; as well as in gradual implementation of risk-oriented approach that allows suggesting an effective instrument for building the internal control system – the risk map of business process.