5 (106) 2019 г. Issn 1999-2300 Volume 13 Number 5

The development of tax control measures in order to improve the efficiency of Desk tax audit and the direction of its improvement
A.A. Nagaytseva (student, Financial University under the Government of the Russian Federation) 
 
863 
Approaches to sectoral risk terminology 
I.A. Pokatilov (Master's degree, Institute for Business Process Management and Economics, C-Birsk Federal University), V.N. Larkov (Mas-
ter's degree student, 2nd year master's degree, Department of Business Development Management, Siberian Federal University) 
 
867 
Financial stability analysis and diagnosis of the probability of bankruptcy
K.A. Popova (4th year student of the Faculty of Economics, FSBEI of HE "Kuban State Agrarian University named after I.T. Trubilin"), А.А. 
Pilshchikova (4th year student of the Faculty of Economics, FSBEI HE "Kuban State Agrarian University named after ITTbilin"), D.O. Ni-
kitenko (4th year student of the Faculty of Economics, FSBEI HE "Kuban State Agrarian University named after ITTbilin"), OV Takhumova 
(Associate Professor of Economic Analysis, Federal State Budget Educational Establishment of Higher Education "Kuban State Agrarian 
University named after I.T. Trubilin") 
 
871 
Technological platforms as a factor of increase in cost efficiency of the distributed power
Yu.V. Solovieva (Candidate of Economics, Associated Professor, Associated Professor of chair of national economy, Peoples’ Friendship 
University of Russia (RUDN University)), M.V. Chernyaev (Candidate of Economic Sciences, Associate Professor, Dean’s Adviser on Inter-
national Cooperation Issues; Associate Professor of National Economy Department, Faculty of Economics, Peoples' Friendship University of 
Russia (RUDN University)) 
 
875 
Financial analysis technique in the process of bankruptcy
S.I. Sotskova (Candidate of Economics, Associated Professor, Associate Professor, Department of accounting, analysis and audit, Samara 
State Economic University), A.A. Emelianov (Candidate of Economics, Associate Professor, Department of accounting, analysis and audit, 
Samara State Economic University) 
 
880