Abstract: The object of the study is transnational corporations. That is, companies that operate and have legal entities in various jurisdictions, which allows them to transfer the corporate tax base – profit to jurisdictions with minimal corporate tax. The transfer is carried out through the use of intra-group transfer prices. The subject of the study is current trends, ideas and international efforts in the taxation of multinational corporations. Both such trends themselves were investigated, and a computational experiment was conducted to assess the applicability of a possible methodology for calculating the profit tax of a subsidiary of such a corporation in Russia and the possible consequences for the budget from its application. The main conclusions of the study are as follows: at present, an international consensus is gradually being formed that the total profit of a transnational corporation should be distributed in a reasonable and fair way among the countries of its activities, an understanding of the need to consolidate such an order at the international level is being formed; however, no single understanding of approaches to taxation of transnational corporations, nor a single methodology capable of implementing them in practice. The scientific novelty is the author's reduction of the principle of tax neutrality from the classical principle of tax neutrality. In addition, the contribution of the authors is to demonstrate the fundamental efficiency of one of these methods by the example of calculating indicators based on open reporting data of a particular organization, as well as the consequences of using such a methodology for the budget.

Abstract: The subject of this research is the key element of ensuring the economic interests of company owners – the system of risk management and internal control. Special attention  is given to the methodology of risk management for the analysis of normative documents – laws, recommendations and standards, as well as the experience of their practical application. Comparative analysis is conducted on the corporate norms with the approaches in national strategic goal-setting with regards to national, economic and energy security, in order to develop the theory and practice of ensuring economic security of the economic entities based on the instruments devised within the system of national goal-setting. The object of this research is the economic entities and investment projects of fuel and energy complex. The scientific novelty lies in adjustment of the hierarchy of construction of challenges, threats and risks of the national strategic goal-setting in the sphere of economic security to solution of the tasks aimed at ensuring economic security of the economic entities. The relevance of the acquired results is substantiated by the difference of the authorial approach towards risk analysis in fuel and energy complex in the economic entities. Comparing to the approach of standards recommended by the economic activity regulators, which implies a single category of insecurities – “risk”, the distinction consists in implementation of the concept of hierarchical construction of the system of insecurities: challenge, threat, risk (concepts from the goal-setting documents on ensuring economic security of the state) in the new sphere of risk management of the economic entity. The authors’ original research indicate that introduction of the hierarchy of insecurities (challenges, threats, and risks) at the stage of risk identification allows simplifying and clarifying the procedure of risk assessment.

Abstract: The subject of this research consists in the goals of economic security, which the government realizes through changes of the mechanism of payment and order of calculation of excise tax on petroleum. The author examines the evolution of goal priorities in ensuring economic security, accomplishment of which the government sets during changes of excise taxation. Special attention is given to not only the structuring of conclusions, but also carrying out calculation experiment – computational experiment of extrapolative open data of specific oil refineries, which allow judging on particular quantitative impact on the amount of excise taxes of the latest taxation changes. The quantitative assessment of the impact of tax changes on the amounts of excise are received on the basis of conducting a computational experiment, the data for which is collected through the method of extrapolation. The main conclusion lies in the statement that priorities of the goals of economic security in excise taxation of petroleum products were changing in accordance with the changes of the economic and sociopolitical situation. The main priority consisted in the tax security. Since 2011, environmental and technological safety moved to the forefront. Since 2015, the priority of economic security shifted again towards tax security, followed by sociopolitical, foreign economic and technological securities.  

Abstract: The subject of this research is the tools and methods of establishing the system of internal control that allow to reliably and effectively ensure economic security of the corporation owners. The author meticulously examine the institutional system of ensuring economic security of corporation owners; as well as the question of incorporation of international standards of risk managements and internal control into the Russian legal system,  demonstrating the impact of the various approaches of these standards upon the particular rules of law. Special attention is dedicated to suggestions on implementation of the effective tools of risk-oriented internal control in the Russian corporations. The authors’ experience of practical application of these tools is described. The following conclusions were made: verification of extensive incorporation into the Russian legal field of COSO’s framework principles of establishing the system of risk management and internal control; principles of functionality of internal audit; appropriateness of application of the business processes risk map in the context of establishment of internal control. The scientific novelty lies in identification of evolutionary component in the comparative analysis of legal norms regulating the risk management and internal control system; as well as in gradual implementation of risk-oriented approach that allows suggesting an effective instrument for building the internal control system – the risk map of business process.