effective functioning. In Russia the most of socially significant expenditures is concentrated at the sub-federal level. The purpose of the study is to analyze the main directions of the formation and directions of the use of sub-federal budgets in the Russian Federation. The executed complex of calculations on materials of consolidated budgets of the subjects of the Russian Federation has allowed to reveal features of formation of revenues and expenditures of sub-federal budgets. The results of the research can be used to study the possibilities of improving the budget policy in the direction of equalization and stimulation of subjects of the Federation to strengthen their own revenue base. In addition, the analysis made it possible to characterize the budget situation at the sub-federal level from the point of view of the sufficiency of the financial resources for exercising its own and transferred powers.

Flexible technologies are effective methods of organizing project activities in companies. However, there is still no answer to the question of what qualities should the participants of flexible project teams possess. The purpose of the proposed study was to identify the set of professional competencies of project teams working on the basis of flexible technologies. Research method: expert survey at 32 enterprises of Russia. As a basic hypothesis, the assumption is formulated: the competencies required to work on the basis of flexible technologies differ in their composition and priority from the competencies required in other conditions. The result of the research is the competence model of the project team using flexible technologies developed by the authors.

Modern technologies and communication facilities allow employees to work distantly. This can be beneficial and convenient both for employees and for employers. At the same time managing and collaboration with personnel during distant work can have certain risks and complications, which can be avoided by the right organization of the work process. One of the key factors for creating a virtual team is defining its type. The classification of virtual teams by different criteria is cited in the article.

The article considers external and internal impact factors on the development of innovative activity in the region. The increasing role of intellectual property in the economic development is emphasized. The statistical data reflecting the specifics of innovative activity are presented. The attention is drawn to the fact that both patent information activity and patent license activity facilitate the efficiency of innovative projects.

The article considers the issues of impact of differentiation of the development of regions on economic growth of the country. The hypothesis of ambiguity of this interaction is checked against actual data; on the one hand, the inequality of levels naturally stimulates the need for economic growth, on the other hand, the excessive differentiation of territories creates the situations of social tension, as well as forms the negative trends of capital and labor migration, followed by an adverse effect on the parameters of economic development. The paper attempts to define for a particular territory whether the differentiation is a negative or, on the contrary, a motivating factor. The hypothesis is checked on the basis of calculation of the differentiation level of social and economic development of municipal formations of the constituent entities via the appraisal of concentration of gross regional product production over the territory of the country.

The article offers the methods of current and long-term estimation of utilization efficiency of performance potential the population of Kazakhstan, the procedure for calculation of net and gross indicators of average duration of economically active life, the scheme of calculation of loss enhancement owing to reduction of mortality.

On the basis of econometric modeling a conclusion about low efficiency of state policy to promote small business in Russia has been made. The elasticity of the level of entrepreneurial activity in terms of state support does not exceed 0.3. The ways to improve efficiency include the replacement of budget subsidies by the expansion of tax benefits and the volume of government purchases from small businesses. The combined effect of these measures covers various aspects of business activities, which will increase the return on fiscal measures to support small businesses.

The aim of the study is formation of the measures of fiscal expansion improvement on the basis of the analysis of their current problems and approaches of usage for the purposes of spatial development of the country. The article appraises the core role of tax regulation; fiscal expansion is the crucial part of it. The paper considers two most important ways of spatial development of the country (creation of effective regional and interregional areas of innovation-oriented priority development and softening of social inequality of the regions, human capital investment) and reveals the issues of their modern realization. The article presents the analysis of the measures of fiscal expansion aimed at provision of the two main ways of realization of spatial strategy of Russia. The article offers the system of fiscal expansion, with both vertical directivity, aimed at the growth of entrepreneurial, innovative, technological and other activities, and with horizontal directivity related to economic leveling of the territories. As the first type of fiscal expansion, the author suggests defining a sequential and transparent gradation of taxpayers with marking out and support with fiscal expansion (regional and local taxes) of the profitable entrepreneurs and companies, which invest in technological, social and other development of the territories. The second horizontal type of fiscal expansion is based on the system of social and economic zonation, with marking out of the ‘peripheral’ territories, which are to be developed, among other things, at the expense of exemptions and preferences of federal taxes.

This article presents a cluster analysis of the value of organizations in the agricultural sector of the Russian Federation, calculated by discounting cash flows income approach. The relevance of the study is due to the fact that the value indicator is insufficiently studied by the factors affecting it and, therefore, it is necessary to take a comprehensive approach and apply statistical analysis methods to the valuation of the enterprise. Clustering will determine the type of distribution characteristic of the value indicator, as well as confirm or disprove the hypothesis that the analysis of the company will be divided into three groups: with an inflated value; with a value close to the balance sheet and with an understated estimated value. The results obtained can be the basis for the factor analysis and the construction of the integral index of assessing the value of companies of agriculture of the Russian Federation.

The transition from administrative command system of management to market relations stipulated the importance of bankruptcy development in our country. Work in this field is connected with the difficulties arising at the intersection of bankruptcy legislation, arbitration proceedings, civil and labor law and accounting legislation. The improvement of accounting legislation is particularly topical since fifteen years of existence of bankruptcy (insolvency) law N 127-FZ dated 26.10.2002 showed that the solution of accounting difficulties in the course of corporate bankruptcy proceedings requires serious theoretical research and development of special approaches to reflection of business transactions on accounts, preparation of reporting and auditing.

The authors review problem issues of accrual of depreciation that cause the transfer of fixed assets value to the performance of economic entities. This indicator is directly dependent on the useful life of a particular asset and affects the amount of income tax and property tax of organizations. The authors substantiate the necessity of the same useful life of assets in accounting and tax accounting to eliminate the existing differences in accounting and tax accounting, forcing business entities to conduct double-entry bookkeeping and to except irrational time and material costs.

The article estimates the main socio-economic trends in the development of the far Eastern Federal district (FEFD) in 2000–2016. It is concluded that the district became one of the economically opportune regions of Russia. The most important results achieved by the district are discovered. In the social sphere positive trends just outlined, but the author has shown that they will take place in the future. In the economic sphere, the main result it is the increase the share of the FEFD in the total volume of extraction and export of fuelenergy mineral resources in the country and, accordingly, the district becomes a participant in the formation of revenues of the Federal budget.

The article is based on the analysis of the main results, conditions, factors and prospects of implementation of the Strategy of innovative development of the Russian Federation until 2020 conducted by comparing the indicators of implementation of the main blocks of the Strategy with the planned results, analysis of scientific works and statistical data. The Strategy defines 45 target indicators of its successful implementation, grouped into 8 blocks. Twenty-one of the forty-five indicators are missing official data. Only four indicators show that the planned results have been fully achieved.

The paper analyzes the results of social research of unoccupied population regarding the possibility of their transition to self-employment, as well as of the entrepreneurs who set up their own business when they were unemployed. The studies were conducted in Novosibirsk region in 2015. The goal of the article is studying the preferences of the respondents in terms of the types, conditions, assistance in their transition to self-employment and comparison of the results with objective reality of carrying out of small business, revelation of issues and development of counter measures. Empiric and general scientific methods were applied: survey (type – polling), analysis of documents, analysis and synthesis, generalization and comparison and other. The novelty of the research lies in obtaining new empiric data, as well as in a special approach to analysis of the results. The article analyses the motives of setting up own business, the activities which are favorable to small business in terms of unoccupied citizens and entrepreneurs, the preferred type of activity within self-employment in personal subsidiary economy, the assistance necessary for transition to entrepreneurial activity; social and demographic parameters of the entrepreneurs, who set up their own business, as well as changes in their financial situation and social-psychological state are explicitly considered. A conclusion was drawn that the development of small business and self-employment as a complex approach to solution of the employment issues deserves more attention and support since it helps to break the established employment stereotypes, forms other systems of values and motives of behavior and facilitates the general growth in population prosperity and reduction of social tension in the society.

Considering numerous social and environmental negative tendencies in the contemporary life the topic of promoting a healthy lifestyle becomes very acute. Health promotion is the result of coordinated work of an individual, healthcare system and public governing bodies. Medical staff is the coordinator of this process. Based on the literature review and our research four groups of methods by which medical staff can promote a healthy lifestyle among the population were reviled. These groups are personal example, person-to-person conversation, expert work, visual and information activities (e.g. booklets, sites, posters). The specific recommendations were provided.

In recent years, the popularity of the Internet has significantly grown among the elderly. Retired people have got new opportunities to meet their social needs through social networks such as: to improve various social relations via the use of computer-mediated communication, to expand the opportunities for obtaining up-to-date knowledge and relevant information. In the article is considered the importance of the role of social networks in overcoming social exclusion in modern society.

The article considers various approaches to apprehension of the human social space phenomenon. The interdisciplinary possibilities of research of certain properties of the social space are analyzed. The authors attempted to reveal essential characteristics of the social space which might be of interest for interdisciplinary studies. The analysis of these characteristics made it possible to describe the particularity of organization of the social space, define the problems of research with empiric procedures and set out the outlook for further interdisciplinary studies.

Modern processes of interaction are characterized by a significant degree of tension and versatility. This is most evident in the interaction in the cultural and ideological of international relations. In the context of the relevant processes, the processes of contact between Russia and the United States of America are of considerable interest. Despite the diametrically opposed aspirations, these social systems in their detailed analysis reveal many common features. Consistent disclosure of the relationship between these elements forms an objective conclusion about the proximity of the analyzed social systems.

The modern market economy is not just complex, dynamic, non-equilibrium, but also probabilistic system. The obvious analogy between the many-agent economic and manyatom physical systems is used to develop probabilistic economic theory with the help of formal methods and approaches of theoretical physics. This theory is constructed on the basis of the five general principles, which determine the main driving forces in markets and principal features of market structures and dynamics.

This study examines the factors behind the development of a car service station. In the conditions of qualitative transformations of the economy in the Republic of Tajikistan and the entire system of public relations, the problem of creating modern car service stations is of particular relevance. It is organically connected with the main tasks facing automobile transport enterprises and is a significant component of the efficiency of economic activity. Currently, car maintenance stations have to resolve contradictions caused by imperfect structural relationships. There is a high degree of equipment depreciation, a shortage of own sources of financing, unavailability of loans due to high fees for their provision, low purchasing power hinders the demand for the sale of services. In the current situation, car service stations are seeking internal capabilities, optimizing their use. The leading place is occupied by the problem of effective use of potential. The decision of this problem depends on the definition of controlled factors affecting the activities of the car maintenance station, the development of recommendations for their restructuring, improvement of the internal structure and control mechanism. The crucial factor here is the management of factors, which largely determines the strategy and ways for the development of a car service station.

National pension systems are subject to reform because of the impact of both socioeconomic and demographic factors. The reforms are mainly aimed at reducing state obligations to pensioners by raising the retirement age, stimulating later retirement, and abolishing the indexation of pensions for working pensioners. The article presents an assessment of the results of the pension system reform in Russia at the present stage. The achieved level of pension provision in Russia is compared with similar indicators of foreign countries. The prospects of the expected directions of pension system reform are evaluated.