Soslanbek S. Mollaev


Author's articles(2)

Features of financial and economic activity of natural monopolies in modern conditions

27.08.2024

Annotation

The article examines the essence and features of natural monopolies, conducts a dynamic analysis of their financial and economic activities, and identifies factors affecting the profits of natural monopolies.
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Reengineering of an organization's calculations with a budget in the digital ecosystem of the Federal Tax Service: a single tax bill as a case of structural adjustment

10.08.2026

Annotation

the chapter examines the Unified Tax Account (UTA) as a factor in the structural restructuring of an organization's settlement process with the budget and as an example of regulation-driven business process reengineering. The transition from individual tax payments to a single balance and a legislatively established procedure for distributing funds affects tax and accounting, treasury planning, information exchange, and reconciliation procedures. The new architecture limits an organization's allocational autonomy in conditions of insufficient liquidity. The concept of reengineering reconciliat...
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