Authors: L.V. Kusurgasheva, A.K. Muromtseva

Title of the article: Problems of improvement of tax control in russian federation

Year: 2018, Issue: 1, Pages: 87-91

Branch of knowledge: Economics and innovation management

Index UDK: 330.075.8

DOI: 10.26730/2587-5574-2018-1-87-91

Abstract: The scientific problem solved in the article is the development of the theoretical foundations of the social benefits of higher education in the context of the formation of a new economy. The urgency of the problem is ontologically due to the aggravation of contradictions in the development of higher education at the present stage, associated with the strengthening of market forms and principles in its functioning and manifested in the crisis of the social mission of higher education. Gnoseological reasons for the relevance of the stated topic are that economic science has accumulated a certain Arsenal of methodological approaches to the analysis of the economic nature, the role of higher education and its laws. In the near future, the vector of development of higher education will be determined, among other things, by the need to solve several problems: improving the accessibility of higher education, improving its quality, increasing the effectiveness of research activities, overcoming excessive commercialization of universities and others. These tasks are often aimed in different directions, and their decision appears to be a matter of extreme difficulty. As a strategic means of solving the problem, the authors see not a change in the rules, strategies and instruments used by the regulator, but a change in the attitude of society to the role of higher education, which is possible only on the basis of a conventionally developed and adopted, at least, by the academic community, a new concept of higher education. Only on this basis is it possible to change the educational policy designed to give strategic guidance to the development of education in the conditions of formation of the new economy.

Key words: higher education social-and-economic transformation common good individual and social utility

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