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Цель. На основе анализа проблем формирования налоговых доходов бюджетной системы, выявить дополнительные внутренние ресурсы мобилизации налогов в бюджет субъекта РФ, в частности Республики Дагестан.Актуальность выбранной темы исследования предопределяется существующей необходимостью выявления дополнительных, недоиспользуемых резервов роста собственных налоговых доходов субъектов РФ, в особенности регионов, с высоким уровнем финансовой зависимости от федерального центра. Методы. В ходе исследования применялись методы научного поиска, индукции и дедукции, экономико – статистического анализа, систематизации и обобщения, группировки и выборки, комплексного и системного подхода. Результаты. Выделены проблемы в организации межбюджетных отношений, отрицательно влияющих на увеличение доходов бюджетов субъектов РФ. По материалам одного из ключевых субъектов СКФО – Республики Дагестан (РД) проанализирована организационная и контрольная деятельность Управления Федеральной налоговой службы России по РД. На основе проведенного анализа и оценки поступлений налоговых доходов сформулированы рекомендации, ориентированные на улучшение администрирования налогов и сборов в бюджеты разных уровней в рамках развития клиентоориентированного подхода и расширения практики применения цифровых технологий. Выявлены возможные дополнительные резервы роста налоговых доходов бюджетной системы, направленные на мобилизацию внутренних ресурсов Республики Дагестан. Обоснована необходимость и предложены рекомендации, направленные на улучшение методических и организационных основ планирования налоговых платежей в бюджетную систему в современных условиях. Выводы. Результаты исследования могут служить основой для разработки комплекса рекомендаций и мер, в том числе программного характера, направленных на повышение эффективности администрирования налоговых доходов на основе выявления внутренних резервов роста налоговых доходов бюджета субъекта Федерации.

Subject/ topic. The article discusses the formation of effective mechanisms for the development of an internal expert community; The problems and causes of the slowdown in corporate innovation are analyzed from the standpoint of assessing the quality of the organizational effectiveness of a company, the success of the knowledge management system of an industrial company, and solving the problems of ensuring its competitive advantages. Goals / objectives. The purpose of this study is to justify and develop a conceptual model of an internal corporate expert community; to conduct a brief review of knowledge management tools used for the managed development of the internal corporate expert community; in identifying the key causes of failures in the formation of an internal corporate expert community. Methodology. The methodological basis of the study was the fundamental works of foreign and domestic scientists and economists in the field of knowledge management. General scientific research methods (abstract-logical, economic-statistical, and other methods) were used, as well as open analytical materials in the field of knowledge management of industrial companies, modeling mechanisms for the formation and development of an internal corporate expert community. Results. A variant of the classification of intra-corporate communities is proposed; the conceptual model of an internal corporate expert community is presented; the range of priority tasks is formulated and the reasons for failures in the formation of the internal corporate expert community are identified. Conclusions / relevance. In essence, the internal expert community can act as a driver of positive corporate changes, subject to the controlled development of this community, when priorities are clearly set — people (70%), processes (20%) and technology (10%). The main attention is paid to the formation of culture, values, ensuring involvement, commitment of experts, formalization of community processes, direct development of corporate infrastructure in the strategic development system of an industrial company.

International economic integration through channels of foreign trade and foreign direct investment is seen as an important lever for enhancing economic growth. The significance of foreign economic activity for the Russian Federation is determined through the most important indicators generated by the resources of foreign trade and state financial support: the share of federal budget revenues from foreign economic activity; the volume of borrowing financial resources; import of technology; delivery of goods; import of components and spare parts; supply of food and everyday goods. The strategic importance of foreign economic activity for Russian regions is determined by a number of political, economic, social and other organizational conditions and factors: economic (concepts, strategies for foreign economic activity of the region) and regulatory (laws, regulations, orders, plans) documents; business structures in the field of foreign economic activity. In the presented monograph, the formulated set of practical measures for the interaction of foreign trade factors with the parameters of economic growth will ensure the development of a mechanism for the sustainable integration development of economic entities of the Russian Federation in the changed conditions of increasing sanctions pressure aimed at limiting foreign economic openness and reducing the efficiency of using the potential of international economic integration. The monograph is intended for managers and specialists of public administration and corporate management, researchers, politicians, postgraduates and students.

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