Пешкова Елена Петровна

This article assesses impact of tax payments on financial and economic condition of industrial enterprises, based on conceptual foundations of tax theory. It presents a retrospective analysis theories of taxation of different directions, which revealed presence of opposite points of view concerning necessity of enterprise taxation. Authors of article, when studying problem, turn to those aspects that arise in specific institutional conditions that accompany process of economic transformation and provide an algorithm of mutual influence of tax parameters, factors of external and internal environment and indicators of financial and economic development of enterprise.

The article examines the assessment of the real scale of shadow activity. The author suggests an approach to determining the scale of the shadow economy, which is based on the relationship between the growth rates of nominal GDP and the amount of cash in the money supply. The formed multidimensional regression model is rather close to the data obtained empirically and can be used to determine the shadow factor of the Russian economy as a whole and the Rostov region in particular, based on the corresponding data in individual industries.

The article describes the objective conditions and prerequisites interaction of small and large businesses. The main directions of state regulation of this interaction, as well as the objective of financial support for small businesses at regional and local level. The practical symbiosis of large and small businesses in foreign countries. The effectiveness of the interaction of small and large enterprises determined using an analytical method of differential analysis, which allows to study the dynamics of small businesses using equations containing a set of the most important variables that reflect the influence of both external factors and internal characteristics of the company.

In article methods of evaluating the efficiency of management in the region are analyzed. Approaches to determination of the economic efficiency and accordingly the efficiency of regional economic system are generalized. Methodical approach to an assessment of efficiency of managing the region is presented. Such approach allows to consider not only the influence on outputs of factors of labor, capital and technical progress, but also influence of using the made product and capital reproduction, thus, it answers the system nature of the region.