No 4 (2021)

Among the many forms of interaction between the economic process participants, which cause the necessity to improve constantly management process, the partnership relations covering a wide range of issues take a specific place: from the formation of motives, goals, and cooperation mechanism to determining its results and consequences. This issue has particular importance in the regional business environment since the strategic partnership at the regional level allows significantly expanding the spatial boundaries to synchronize the interests of enterprises and entrepreneurial structures functioning in different spheres and industries, and using regulatory mechanisms of their economic behavior and the ways of interaction of the state, business, and society. The paper considers different approaches to strategic partnership management. The study proves that the dualism of the concept of strategic partnership management in the regional business environment is a complementarity of conceptual approaches to strategic partnership management, which implies their combination and mutual complement. The authors built the complementarity scheme of conceptual approaches to the strategic partnership management in the regional business space; determined the main goal and key tasks of the strategic partnership management of entities operating in the regional business environment. The study identified that the use of a strategic approach to strategic partnership management is determined by the architectonics of this concept and the necessity of effective adaptation of the partnership interaction to the changes in the external environment. It, in turn, ensures the achievement of strategic goals and the creation of sustainable competitive advantages of partners in the long-term outlook. The authors propose a scientific and methodological approach to the formation of the competence-constitutive basis for the strategic partnership management in the regional business environment, which is a triad of the logically ordered definitions of a two-level pyramid of the existing competencies of potential partners, a partner-initiator, and the motives, goals, and interests of potential partners.

To increase labor efficiency, the level of quality of work-life (QWL) of the working population is of particular importance. The limited number of studies dealing with the research of the quality of work at the regional level has confirmed the research interest. The paper presents the results of the assessment of QWL of the working population of the Vologda Region obtained using the subjective approach. The authors studied special aspects of regional differentiation of the assessment of the labor activity quality by the population. The paper draws attention to the fact that in the Vologda Region, the assessments of the working population concerning satisfaction with various aspects of labor activity have a lower level compared to similar data in the subjects of the Northwestern Federal District and Russia. The paper shows the results of the QWL assessment of the Vologda Region population in the context of various socio-demographic groups based on the index system of indicators. The study identified that more than half of the economically active population of the region is satisfied with the quality of labor activity. The authors found that the degree of satisfaction with the QWL varies for different socio-demographic groups of the population. The highest level of assessments is demonstrated by the groups with the increased level of wages, as well as those with higher education, officially registered marriage, and carrying out labor activities following their inclinations, abilities, and avocation. The authors conclude that the quality of labor potential and the level of implementation in labor activity of the qualitative characteristics of the Vologda Region residents significantly correlate with the QWL satisfaction. The paper presents a list of measures promoting the improvement of QWL satisfaction.

In economic literature, the analysis of the effectiveness of on-site tax audits is underrepresented both with regard to the economic and mathematical calculation and within the behavioral context. On-site tax audits, as one of the forms of tax management, affect budget incomes and expenditures. Effective audits promote budget replenishment. Ineffective audits cause budget expenditures for their execution without fiscal payoff. The study aimed at the development of a technique and using it for the analysis of the effectiveness of on-site tax audits in the Russian Federation. The analysis of normative base, statistical tax reporting, and summation of the practice of on-site tax audits formed the basis for the proposed technique of analysis of the effectiveness of on-site tax audits. The analysis technique is characterized by the revised structure of criteria, dynamic and static parameters. The authors determined and considered in real-time the percentage of on-site tax audits, which identified violations of law; carried out the analysis of payments additionally accrued according to the results of on-site tax audits. The study identified and analyzed in real-time the effectiveness of one on-site tax audit, as well as the ratio of payments additionally accrued according to the results of on-site and desktop tax audits. The authors analyzed the transformation of the structure of on-site tax audits. The paper proposes organizational ways of improvement of the effectiveness of on-site tax audits: the development of electron interaction of tax authorities and taxpayers with possible temporary access to tax and accounting reports and other documents, implementation of digital control of tax bases at the stage of pre-inspection analysis; the expanding of welcoming face-to-face and remote contacts with taxpayers as the participants of the process of the national economy development.