No abstract

Globalization, accompanied by a continuous increase in competition, complicates the conditions for the development of market relations in the Russian Federation. The priority development territories should have functioned as a tool for industrial and productive reform. These territories and their special economic zones should have become territorial centers of innovative and industrial development. However, it does not happened. The article analyzes some of the main reasons for this situation in Russia.

объемов государственного долга субъектов Российской Федерации, ухудшение его структуры вызывают необходимость проведения эффективной долговой политики субъектами Российской Федерации. В статье анализируются индикаторы, характеризующие эффективность долговой политики, проводимой субъектом Российской Федерации. Предложены направления совершенствования механизма предоставления субъектами Российской Федерации государственных гарантий.

the article characterizes the transfer pricing in international markets, analyzes the “arm’s length principle” as the main principle of taxation of interdependent companies, the motivation of transfer pricing participants, the main features of the transfer pricing practice, and the system regulating the transfer pricing at the interstate level. Based on analyzing various aspects of information support for the transfer pricing system, it has been proved that the best approach to improving it is to establish a permanent document flow to substantiate the level of transfer prices and to further draw up management, financial and tax reports. The novelty of the study consists in the recommendations on the sequence of actions to form a unified system of document flow, and management and financial accounting that would provide management with the information on all transactions with affiliates