2012 Issue №3

Russian economy is overcoming the crisis; its further restoration and growth depend on different factors: abrupt and not always predictable changes in the world economic situation, dynamics and fluctuations of oil prices, inflow and outflow of capital from financial markets, and other external economic and political factors. However, there is increasing awareness that the restoration and growth largely depend on internal fundamental factors: modernisation of economy and the prospects of increase in national labour productivity.

There are a number of stereotypes regarding the investment attractiveness of Russian enterprises. Local companies often do not see any development prospects in Russia and complain at the unsatisfactory local institutional environment. However, the activity of multinational corporations (MNCs) in Russia serves as a clear evidence of its potential attractiveness as one of the BRICS markets (the so called "21st century markets"). This article discusses the activities of MNCs aimed to increase market representation in Russia, as well as the reasons for such behavior.

This article focuses on the theoretical and methodological aspects of analyzing social potential of economy. Is shown that it includes: a) certain social networks and social structure determining the appropriate social roles (statuses); b) certain public relations between the performers of these roles; c) certain social institutes as norms of behavior according to the social structure and position in the hierarchy, which determine the lifestyle of a person; d) social environment and the relevant social component of the person’s quality of life.

This article analyses the role of strategic potential of organisations in ensuring its competitiveness in a dynamic environment. The author considers the process of open innovation management. Special attention is paid to the joint activities of a number of organisations in innovative research and development and its further application.

One of the problems of tax policy of the Russian Federation is the relation between the tax system and tax-related budget settlement. There are several traditional sources of tax reimbursement: revenue, expenses, financial result (pre-tax profit, taxable profit, retained earnings). Under these conditions, it is hardly possible to estimate unambiguously the tax burden on the taxpayer's activities. Moreover, direct by their economic nature taxes are subject to indirect taxation.