Usova Ol’ga V.

Goal. The problem of anomie and the forms of its manifestation in modern Russian society are analyzed from the point of view of the presence of this phenomenon in entrepreneurship. Methods. The study was carried out in the tradition of a systemic approach. The theoretical foundation for the research relies on the analysis of classical works of the Western sociology, as well as the studies of domestic researchers that reveal the features of anomie as a social process, based on empirical material that reflects the forms of anomie in society. The empirical part of the article contains an analysis of documents showing the indicators of manifestation of anomie processes from the standpoint of subordination/denial of the norms of the tax law in Russia by business entities (based on the results of scheduled inspections). During document analysis it has been found that in the sphere of small and medium-sized businesses, the largest number of violations (that is a reflection of the process of social anomie) for the period under study occur in the Articles № 199, 173.1, 173.2 of the Criminal Code of the Russian Federation. These articles of the Criminal Code are associated with such violations of the law as: payment of taxes and fees, submission of false documents by representatives of small and medium-sized businesses for registration in the Unified State Register of Taxpayers and registration of legal entities using forged documents. The theoretical significance of the study lies in the development of essential characteristics of the concept of social anomie in business operations in Russia. The processes of anomie have not been investigated before on the example of the work of small and medium-sized businesses. Besides, the paper describes the forms of manifestation of social anomie in reference to the rules and regulations of tax legislation in modern Russian society. The practical significance is determined by the possibility of using the obtained research results to plan the process of management and state support of small and medium-sized businesses, as well as to prevent violations of tax and criminal legislation.

Subject. Modeling professional destruction and their management at public servants relating to the socio-professional group of tax authorities employees. The author pays special attention to several aspects of the problem: (1) theoretical analysis of concepts, (2) identifying the interrelationships between elements of professional destructions in the structure of personality of tax authorities’ employees. Results and scientific novelty. Systematization of theoretical and practical experience in the study of the studied phenomenon expressed in developing empirical models of professional destruction of tax authorities’ employees. The author revealed the major factors contributing to the development (or prevention) of the phenomenon as a means of control over the process of professional destructions formation of tax authorities’ employees. Those factors include age, length of service and the rate of anxiety of civil servants of the tax administrations. The proposed article is for the professionals in the field of human resources management, development of civil service personnel, psychologists, and managers of structural units of the Russian Federal Civil Tax Service.

Purpose and methods. The proposed study continues the line of studies on features of personality of various professional groups (in the present study federal civil servants ). The subject of research is the relationship and influence of social attitudes of civil servants on particular manifestations of behavioral responses in terms of organizational behavior. At that attitudes are seen as factors predicting social behavior of an actor. In addition, social attitudes are also an element of personality (dispositional approach). In this connection, we have suggested that differences in social attitudes (i.e. a state of readiness to perform actions, trends to certain activities) of civil servants are interrelated and have a significant influence (effects) on their specific organizational behavior. Social attitudes are considered in terms of the theory by D.N. Uznadze, organizational behavior in terms of an integrated approach by Yu.G. Semenov. Results and novelty. As a result, the study identified a number of scientific facts. First, the attitudes and characteristics of behavioral responses (in terms of the implementation of the principles of organizational behavior) constitute a single system of attitudes of public civil servants. Second, the factor of material incentive of civil servants (the satisfaction of material needs in performing their activity) influences the characteristics of organizational behavior. The higher the level of expression of this factor among civil servants, the less they express needs: (1) to respond to citizens' requests, (2) to provide some professional help to colleagues, (3) to share experiences and knowledge with colleagues. Moreover, this factor is a mediator of the civil servants' readiness to the innovation processes in performing their duties. So, this study may be seen as the empirical background to the development of one of the criteria for selection and recruitment for the positions of the civil service at federal level. This criterion is testing the social attitudes of candidates for the vacant posts of various categories of civil service.