Annotation 6 (78) – 2023

Solonitsyn Alexander Andreevich,

Postgraduate

Department of Accounting, Taxes and Economic Security

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

DEVELOPMENT OF SUSTAINABLE AND SAFE DEVELOPMENT OF SMALL AND MEDIUM ENTERPRISE IN RUSSIA

Currently, the development of small and medium-sized businesses is one of the priorities of Russia's national policy. The sustainable and safe development of this sector is of great importance for the country's economy, therefore, the analysis and development of modern approaches, theoretical and methodological tools to achieve these goals is being actively carried out. The article outlines the main aspects of this topic and describes innovative methods for increasing the sustainability and security of the development of small and medium-sized businesses.

Key words: national projects, small and medium-sized businesses, inclusion criteria, development problems, theoretical and methodological tools.

Khristolubov Sergey Nikolaevich,

Applicant,

Department of Accounting, Taxes and Economic Security

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

INTERNAL CONTROL IN CONSUMER COOPERATION ORGANIZATIONS: PROBLEMS AND DEVELOPMENT PROSPECTS

The article examines the features of the activities of subjects of control based on an analysis of consumer cooperation organizations in the Volga Federal District; a modernized version of the structure of the internal control system of consumer cooperation organizations has been proposed, providing for the creation of independent internal control and internal audit services; a modular organization of internal control and consulting is presented within the framework of an integrated accounting and control system; a new direction for modernizing control in consumer cooperation in the digital economy is noted.

Key words: consumer cooperation, internal control, structure, internal audit, integrated system, digitalization.

Arnaberdiyev Avdykerim

Associate Professor,

Department of Informatics and System Programming

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: Kerim.arnaberdiyev@gmail.com

FINANCIAL MARKETPLACE AS AN INNOVATIVE TOOL FOR SERVICES SALES

The scientific article is devoted to research on a topic that is relevant these days, an innovative tool for selling services - the marketplace. The paper discusses the concept of a marketplace and provides a list of trading platforms in Russia. Many startups are partnering with these platforms to sell their products. This is beneficial for both consumers and manufacturers, since selling goods through popular “intermediaries” brings profit and does not require time to establish organizational issues - communication, payment. The article also discusses the concept of financial marketplaces. The definition of a financial marketplace is considered. The paper describes the advantages of financial marketplaces compared to the usual way of purchasing financial products and services - from banks, insurance, brokerage and management companies.

Keywords: e-commerce, marketplace, electronic commerce, financial marketplace, banking services.

Vagizova Venera Ildusovna

Professor, Doctor of Economic Sciences

Higher School of Business

Kazan Federal University

Russia, Kazan

E- mail: venera.vagizova@mail.ru

Panina Yana Sergeevna

Master's degree student

Higher School of Business

Kazan Federal University

Russia, Kazan

INCREASING THE EFFICIENCY OF BUSINESS PROCESSES OF A DEFENSE INDUSTRIAL COMPANY

(BASED ON THE EXAMPLE OF FINANCIAL AND ECONOMIC PLANNING SERVICES)

Global changes are taking place in the arms and military equipment market, requiring companies to create a more optimal structure and effectively carry out assigned tasks. Today, the military-industrial complex consists of more than 2,000 organizations and enterprises employing more than 2 million people. Geographically, the defense industry is located in 64 regions of the country. The state pays special attention to the development of the defense industry due to its strategic location. Among the internal problems that defense industry companies are forced to face are: irregular state orders, a shortage of qualified personnel, dependence on imports and sanctions from unfriendly countries. A company's ability to withstand an unstable external environment is largely determined by the flexibility and adaptability of its leading business processes. In this regard, it seems relevant to adapt existing methods for increasing the efficiency of top-level business processes for a defense industry company. The purpose of the study is to develop measures to improve the efficiency of top-level business processes of a defense industry company based on modern techniques. The result of the study is the systematization of existing tools for increasing the efficiency of a company's business processes, assessment of the effectiveness of the current business process system using the example of a defense industry company, and the development of an algorithm for increasing the efficiency of top-level business processes of a defense industry company.

It has been established that the specifics of the external and internal environment of a defense industry company determine the effectiveness of the business process system. The implementation of the new state strategy in the field of industrial development of the defense industry, aimed at developing the diversification of civilian production at military enterprises, is impossible without modernizing the existing management structure and the structure of business processes of companies in the military-industrial complex. The proposed algorithm for increasing the efficiency of top-level business processes can be used by defense industry companies regardless of their line of business and size.

Key words: defense-industrial complex, business processes, defense industry company, efficiency of business processes, tools for increasing the efficiency of business processes, financial management of the enterprise of the military-industrial complex, planning and economic services of the enterprise of the defense-industrial complex.

Vagizova Venera Ildusovna

Professor, Doctor of Economic Sciences

Higher School of Business

Kazan Federal University

Russia, Kazan

E- mail: venera.vagizova@mail.ru

Shaygardanova Dilyara Ilgizovna,

Master of program «Business and Finance»

Higher School of Business

Kazan Federal University

Russia, Kazan

E-mail: dilyara99@bk.ru

INVESTMENT POTENTIAL OF INDUSTRIAL COMPANIES IN THE SAND MINING FIELD IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT

The article discusses modern features of the activities of industrial companies engaged in sand mining. The purpose of the research is to develop promising areas in the context of restrictions and development trends. The cost structure, as well as methods of cost management, have been studied. The study is based on statistical data provided annually by Rosstat and data provided upon request to the Ministry of Ecology and Natural Resources of the Republic of Tatarstan, as well as articles that allow analyzing the selected area, managing costs and forming alternative methods for developing the sand mining industry with an emphasis on environmental friendliness.

Key words: construction sector of the economy; industrial company for the extraction of river sand; river sand; cost management; environmental standards; sustainable development, investment potential; investments in sustainable development.

Vahrushev Dmitry Stanislavovich

Doctor of Economic Sciences, Professor

Department of Finance and Credit

Yaroslavl State University named after P.G. Demidov.

Russia, Yaroslavl

E-mail: vds@mail.ru

Parfyonova Lyudmila Borisovna

Doctor of Economic Sciences, Professor,

Head of the Department of Finance and Credit

Yaroslavl State University named after P.G. Demidov

Russia, Yaroslavl

E-mail: mila.pparfenova.2020@mail.ru

Karpov Dmitry Maksimovich

Postgraduate

Department of Finance and Credit

Yaroslavl State University named after P.G. Demidov

Russia, Yaroslavl

E-mail: dmitrij_karpov_98@mail.ru

CURRENT TRENDS IN ENSURING BUDGET BALANCE AND PUBLIC DEBT MANAGEMENT AT THE REGIONAL LEVEL

The article considers the theoretical foundations of ensuring the balance of regional budgets, describes the current regulatory framework for ensuring the budget balance of the subjects of the Russian Federation, analyzes current data on revenues and expenditures of regional budgets, identifies modern factors of regional budget deficits, studies the volume and structure of public debt of the subjects of the Russian Federation in dynamics, identifies the conditions of state borrowing at the present stage.

Keywords: budget balance, budget deficit, public debt, debt obligations, regional level.

Goncharenko Lyubov Ivanovna

Doctor of Economic Sciences, Professor

Department of Taxes and Tax Administration, Faculty of Taxes, Audit and Business Analysis

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: goncharenko@yandex.ru

Zavorykin Alexey Alekseevich

Candidate of Economic Sciences,

Assistant of the Department of Taxes and Tax Administration

Faculty of Taxes, Audit and Business Analysis

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: AAZavorykin@fa.ru

FISCAL INSTRUMENTS FOR ACHIEVING SUSTAINABLE DEVELOPMENT GOALS IN ESG COORDINATES: THE EXPERIENCE OF RUSSIA AND FOREIGN COUNTRIES

The article studies the impact of fiscal instruments in the field of ecology on the development of ESG agenda. The article considers the multidirectional influence of fiscal instruments on the formation of business transformation processes in ESG-coordinates, in particular, the problems of counteracting environmental externalities in the market economy. The experience of Russia and foreign countries is assessed through the prism of the "double win theory" and related hypotheses about the impact of fiscal instruments. The conclusion is drawn that there is a serious discrepancy between the declared goals of the Paris Agreement and specific actions within different groups of countries, in particular, the use of fiscal environmental instruments as barriers to international trade or the exclusivity of the fiscal component within different national fiscal systems.

Keywords: externalities, ESG, tax incentives, corrective taxes, win-win theory, sustainable development, tax planning, tax administration.

Ilkevich Sergey Viktorovich,

Candidate of Economic Sciences, Associate Professor

Department of Strategic and Innovative Development

Faculty of Higher School of Management

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: svilkevich@fa.ru

PROSPECTS FOR THE APPLICATION OF DIGITAL FINANCIAL ASSETS AND CRYPTOCURRENCIES IN FOREIGN ECONOMIC ACTIVITIES OF RUSSIAN INDUSTRIAL COMPANIES

Digital financial assets (DFAs) and cryptocurrencies are increasingly recognized as an important payment, settlement, debt and investment instrument not only in P2P services and B2C platforms and marketplaces. We can talk about a large conglomerate of opportunities to use DFAs and cryptocurrencies both in partnerships between Russian industrial companies and their foreign partners, and on international B2B platforms and ecosystems (or in their individual segments) due to many advantages.

The issues of applicability of DFAs and cryptocurrencies for Russian industrial companies in foreign economic activity represent a large conglomerate of conceptual and applied aspects, ranging from definitions and delimitation (clearer or more blurred) of DFAs and cryptocurrencies themselves to the joint construction of a national and international institutional and regulatory environment, which would favor innovation and productivity incentives for companies. Despite all the complexity and uncertainty of the institutional and regulatory environment around digital finance and cryptocurrencies, the financial infrastructure, regulators and companies engaged in foreign economic activity are left with no alternatives but to look for ways to solve problems. This article presents a systematization of the problems and prospects for the use of digital financial services and cryptocurrencies by Russian industrial companies in three areas: 1) as a means of payment for export-import transactions; 2) as a debt instrument for export-import transactions; 3) as an investment instrument in the context of business internationalization.

Keywords: digital financial assets, decentralized finance, crypto assets, cryptocurrencies, digital platforms, foreign economic activity, export-import operations, blockchain, distributed ledger technology.

Karikh Dmitry Alexandrovich,

Postgraduate

Russian Economic University named after. G.V. Plekhanov;

Head of Retail Expertise Department

Financial Department of PJSC Sovcombank.

Russia, Moscow

E-mail: dima96karikh@gmail.com

METHODS FOR EVALUATING CREDIT INSTITUTIONS: A CRITICAL REVIEW

The article discusses assessment methods, provides a detailed analysis of the advantages and disadvantages of each, and identifies the suitability of the methods in the context of assessing credit institutions. The main criterion for a critical discussion of approaches is their compliance with the characteristics of credit institutions. The purpose of the study is to determine how effectively their use reflects the specifics of the activities of credit institutions. The findings will be used for the further development of more accurate models for assessing the value of credit institutions. This stage of work is an important step in finding optimal tools for determining the value of credit institutions.

Key words: valuation, credit organizations, FCFE, Black-Scholes pricing model, income approach, comparative approach.

Kosvintsev Nikolay Nikolaevich,

Applicant

Department of Accounting, Taxes and Economic Security

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

ENSURING FINANCIAL SECURITY OF THE REGIONAL MARKET OF AGRICULTURAL PRODUCTS, RAW MATERIALS AND FOOD IN THE CONDITIONS OF IMPLEMENTING TECHNOLOGICAL POLICY OF RUSSIA

The article examines problematic issues of ensuring technological sovereignty in the production and sale of agricultural products, raw materials and food related to forms of support and technologies; the sources of formation of technological priorities in the application of end-to-end and critical technologies are named, technological risks are systematized as part of the risks and threats to ensure food security; the concept of financial security is given, the priorities for improving the financial support of organizations operating in the field of ensuring the production of agricultural products, raw materials and food are substantiated.

Key words: technological sovereignty, production and sale of agricultural products, food security, financial security, financial security, regional markets for agricultural products, raw materials and food.

Mustafina Gulnar Nazmetdinovna,

Head of Information Technology Center,

Senior Lecturer at the Department of Informatics and Computational Mathematics

Naberezhnye Chelny State Pedagogical University.

Russia, Naberezhnye Chelny

Е-mail: gvalt_force@mail.ru

CONTROL AND SUPERVISION MECHANISM AND ITS IMPACT ON THE FINANCIAL POSITION OF ORGANIZATIONS IN THE CONDITIONS OF DIGITIZATION

The article discusses issues of organization and legal features of control (supervision), determines the composition of subject-object relations; the possibilities of control and supervisory activities and management of their effectiveness and efficiency are revealed based on the basic model in the digital economy; The impact of control (supervision) measures on the formation of information about the financial position of organizations in the context of digitalization is shown.

Key words: control and supervisory activities, principles of organization, subject-object relations, digital economy, digital platforms, performance and efficiency management, basic and model, financial aspects.

Pogodina Tatyana Vitalievna,

Doctor of Economic Sciences, Professor

Department of Financial and Investment Management

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: pogodina15@yandex.ru

FINANCIAL AND ECONOMIC FEATURES OF CONSUMER BEHAVIOR IN A SANCTIONS ECONOMY

The article examines changes in the Russian economy under sanctions pressure and the resulting financial and economic features of consumer behavior. The dynamics of national economic and social interests in modern Russia in 1990-2000, their transformation into the achievement of economic and then technological sovereignty, and the formation of a sovereign social state are revealed. The structure of household consumer spending in 2021-2022 is analyzed. in Russia. It is concluded that consumer behavior is quite stable under the influence of even sharply changing external conditions. However, even in the most difficult socio-economic conditions, Russians are not inclined to deny themselves food or the organization of cultural events, and are ready to invest in their own education and the education of their children. It was revealed that consumer behavior in the context of the introduction of sanctions after 2014 and especially in 2022-2023. The most significant influence is exerted by three groups of factors: financial and economic; consumer culture; socialization of “new” territories (Republic of Crimea, Donetsk and Lugansk people’s republics, Zaporozhye and Kherson regions). The work partially used materials from the Applied Research Work “Development of Approaches to Neuro-Profiling of Consumer Behavior in the Sanctions Economy” under the State Assignment to the Financial University for 2023.

Key words: sanctions pressure, consumer behavior, financial and economic factors; national interests, consumer spending, import and export of high-tech products; technological sovereignty; sovereign social state.

Polukhina Anna Nikolaevna,

Doctor of Economic Sciences,

Professor of the Department of Service and Tourism

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: Poluhinaan@volgatech.net

Martynov Artyom Evgenievich,

Postgraduate,

Assistant at the Department of Service and Tourism

Volga State University of Technology

Russia, Yoshkar-Ola

E-mail: MartynovAE@volgatech.net

FINANCIAL SUPPORT FOR THE PROMOTION OF THE TOURIST CLUSTER (BASED ON THE EXAMPLE OF THE CRIMEA PENINSULA)

The article presents information based on the results of a study of the analysis of financial support for the promotion of a tourism cluster using the example of the Crimean Peninsula, with an emphasis on the city of Yalta. The work examines the main theoretical and methodological aspects of the development of the tourism cluster, and also analyzes the investment attractiveness of the tourism cluster of the Republic of Crimea. Considering the tourism cluster of the Republic of Crimea as a whole, it is worth noting that the tourism sector can be considered the most important sector of the socio-economic state of the region. Since the tourism sector in Crimea, especially on the southern coast, contributes to the stable development of the regional economy. An obvious fact is that one of the main sources of increasing the regional budget is income from the implementation of tourism activities [2]. For the development of tourist clusters in Crimea, an important aspect is the attractiveness of the region in terms of investment. The development of tourism on the peninsula contributes to the formation of a unique tourist image and the preservation of natural and recreational potential. This helps the region compete with other regions of the South of Russia. The paper presents the author's definition of a tourism cluster and mechanisms for financing a regional tourism cluster.

Key words: tourism cluster, regional economy, tourism, investment, financing, economic growth.

Puzyrev Sergey Alexandrovich,

Candidate of Economic Sciences, Associate Professor,

Deputy Head of the Department of Economic Security,

finance and economic analysis

Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikotya.

Russia, Moscow

E-mail: centurio82@mail.ru

Ivanov Artem Vitalievich,

Candidate of Economic Sciences, Associate Professor

Department of Economic Security,

finance and economic analysis

Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikotya.

Russia, Moscow

E-mail: ivanof91@mail.ru

Chernetsova Yulia Alexandrovna,

Candidate of Economic Sciences, Associate Professor

Department of Economics and Accounting

Moscow University of the Ministry of Internal Affairs of Russia named after V.Ya. Kikotya.

Russia, Moscow

E-mail: mary-cat@mail.ru

ASSESSMENT OF FINANCIAL AND ECONOMIC FACTORS OF ENSURING INFORMATION SECURITY IN RUSSIA

The article examines the main indicators of the information sphere that characterize the level of information security of the Russian Federation. The authors analyzed the values of selected indicators of the information sphere and compared them with target values.

Key words: information security, information society, digital development, digital transformation, digital economy.

Romanova Renata Gennadievna,

Assistant at the Department of Accounting and Auditing

Petersburg State University

Railways of Emperor Alexander I.

Russia, St. Petersburg

E-mail: rehaha423@gmail.com

ASSESSMENT OF RUSSIAN AND FOREIGN APPROACHES TO ENSURING INVESTMENT SECURITY DURING THE IMPLEMENTATION OF ESG PROJECTS IN INDUSTRY

The article reveals the relationship between historical processes for the implementation of ESG principles in capital-intensive industries and their impact on approaches to ensuring the investment security of the country in general and the industry in particular. The stages of development of the “green” investment market are considered. The directions for further development of measures aimed at reducing the risks of investment security of the state have been identified.

Key words: investment security, investments, green economy, financial stability.

Rudenko Marina Nikolaevna,

Doctor of Economic Sciences, Professor,

Head of the Department of Entrepreneurship and Economic Security

Perm State National Research University.

Russia, Perm

E-mail: m.ru.ko@mail.ru

Lunegov Danil Alekseevich,

Postgraduate

Perm State National Research University.

Russia, Perm

E-mail: lunegov-d@mail.ru

IMPACT OF INDUSTRY RISK ON THE ACTIVITIES OF RUSSIAN AIRLINES (BY THE EXAMPLE OF PJSC AEROFLOT)

The article examines the definitions of industry risk in the air transportation industry of various airlines, and also proposes the author’s version. Also, an analysis was carried out of the influence of risk factors on the main performance indicators of Aeroflot PJSC. To assess the degree of consequences of the influence of industry risk, the study constructed a risk map. In order to minimize the impact of industry risks on the activities of Aeroflot PJSC, author’s recommendations were proposed.

Key words: industry risk, passenger air transportation, Aeroflot PJSC, sanctions pressure, passenger traffic, import substitution.

Rudenko Marina Nikolaevna,

Doctor of Economic Sciences, Professor,

Head of the Department of Entrepreneurship and Economic Security

Perm State National Research University.

Russia, Perm

E-mail: m.ru.ko@mail.ru

Shiryaev Anton Alekseevich,

Postgraduate

Perm State National Research University.

Russia, Perm

E-mail: anton.shiryaev2020@mail.ru

PERSONNEL PROBLEMS OF THE CONSTRUCTION INDUSTRY (ON THE EXAMPLE OF THE PERM REGION): THREATS, PROSPECTS, OPPORTUNITIES

Construction is one of the key sectors of the Russian economy, annually accounting for more than 10% of the country's total GDP. For the progressive development and implementation of the planned plans, namely, to increase the volume of housing construction to 120 million square meters by 2030, it is necessary to solve a number of significant problems. One of the key issues is the shortage of personnel in the construction industry. The relevance of the chosen topic is supported by the words of Deputy Prime Minister of Russia Marat Khusnullin, so, at the moment, the shortage of personnel in construction is 50 thousand. However, by 2030 this figure may increase to 400 thousand people. The article provides a comprehensive analysis of the construction industry of the Perm Region, which allowed us to draw the appropriate conclusions. Based on the results of the study, recommendations were developed on damping the identified threats and improving the personnel situation in the construction industry of the Perm Region.

Keywords: construction industry, qualified personnel, employment, personnel problems, wages, migration situation, migrant workers.

Sitnikova Svetlana Evgenievna,

Candidate of Economic Sciences, Associate Professor

Department of Economics and Management, Institute of Public Health

Volgograd State Medical University.

Russia, Volgograd

E-mail: ses1113@yandex.ru

FINANCIAL CONCEPT OF THE DEVELOPMENT OF THE THEORY OF COMMERCIALIZATION OF UNIVERSITY INNOVATIONS IN REGIONAL ECOSYSTEMS

The article examines the essence of innovation commercialization from the perspective of management theories used in studies of the definition of innovation and the commercialization of innovation; the general features of the process of commercialization of innovations are characterized; the directions of managerial impact of innovation and financial management mechanisms in innovation ecosystems are noted; the role of university innovation growth ecosystems for the commercialization of university innovations has been determined; the priorities for their development are highlighted within the framework of the financial concept of the theoretical and methodological foundations for the commercialization of university innovations.

Key words: innovation, commercialization of innovation, process of commercialization of innovation, innovation ecosystems, growth ecosystems, financial concept.

Sitnikova Svetlana Evgenievna,

Candidate of Economic Sciences, Associate Professor

Department of Economics and Management, Institute of Public Health

Volgograd State Medical University.

Russia, Volgograd

E-mail: ses1113@yandex.ru

EFFECTIVENESS AND FINANCIAL SUSTAINABILITY OF REGIONAL ECONOMIC POLICY FOR COMMERCIALIZATION OF INNOVATIONS: PROBLEMS AND DIRECTIONS OF DEVELOPMENT

The article examines scenario aspects of regional economic policy and innovation commercialization policy; the connection between the effectiveness of territorial economic management and the financial sustainability of regional economic policy, which can be traced through the content and relationship of indicators, is noted; four groups of indicators of innovation and investment development of the region are given; the directions for the development of economic policy for the commercialization of innovations are revealed.

Key words: innovation, economic policy, innovative development scenario, commercialization of innovation.

Ternovskaya Elena Petrovna,

Candidate of Economic Sciences, Associate Professor Professor

Department of Banking and Monetary Regulation

Financial University under the Government of the Russian Federation.

Russia, Moscow

E-mail: eptern@mail.ru

LIMITATIONS AND POSSIBILITIES OF BANK FINANCING OF THE STRUCTURAL TRANSFORMATION OF THE RUSSIAN ECONOMY

In modern conditions, the role of financial market institutions in the formation of sources of investment for the structural restructuring of the Russian economy is becoming particularly relevant. However, the possibilities of financial support for structural transformations, primarily from commercial banks, are limited by the persistence of a number of problems in terms of both attracting the necessary resources and their placement, which requires adjustments to both the deposit and credit policies of banks. The article proposes measures to improve the quality of the resource base and reorientation of credit activities to address priority economic tasks.

Keywords: structural transformation of the economy, investments, long-term resources, loans, credit policy, import substitution.

Trifonov Ivan Vladimirovich,

Doctor of Technical Sciences, Professor

Department of Management

Financial University under the Government of the Russian Federation.

Russia, Moscow

Е-mail: ivan91169@mail.ru

HOW MEASURES OF FINANCIAL SUPPORT FOR BUSINESS INFLUENCE THE BUSINESS CLIMATE OF THE COMPANY

The relevance of the study is due to the fact that currently, in conditions of high political and economic risks, cooperation between business and government bodies is one of the significant factors in achieving the competitiveness of Russian companies. The article analyzes market conditions, and also provides factors influencing the perception of the business environment (business climate) by entrepreneurs and the development of competitive advantages of Russian companies depending on government financial support measures. The article is intended for specialists in the field of financial management, entrepreneurs, and top management of companies and will allow them to become familiar with the most effective measures of the state’s financial policy in order to increase the competitiveness of Russian companies.

Key words: financial support measures, business climate, business environment, entrepreneurship, competitiveness.

Udaltsova Natalya Leonidovna,

Candidate of Economic Sciences, Associate Professor

Department of Management, Faculty "Higher School of Management"

Financial University under the Government of the Russian Federation.

Russia, Moscow

Е-mail: udaltsova.nl@yandex.ru

DIGITAL MODERNIZATION OF RUSSIAN COMPANIES

The article explores the dynamic shift in corporate practices, especially in the wake of digital transformation. The focus is on how sectors such as finance, manufacturing and operational technology are adapting to these changes. The study includes statistical data to analyze the adoption of digital technologies in Russia using clearly defined criteria. Notable trends in the Russian corporate sphere are identified, such as automation and robotization of production, integration of design principles into technological workflows, and improvement of organizational and personnel management using matrix models. However, the study also highlights the challenges and risks inherent in this digital shift. This highlights the ongoing need for innovation, modern and strategic HR policies and other related issues.

Key words: digital technologies, modernization, transformation, company business processes.

Shatokhina Margarita Vladimirovna,

Postgraduate,

Financial University under the Government of the Russian Federation,

Russia, Moscow

E-mail: Shatomargo@me.com

TAX CONTROL IN THE SYSTEM OF TAX RELATIONS: PROBLEMS AND DEVELOPMENT PROSPECTS

Tax control in modern society is an effective tool for managing tax relations and implementing state tax policy measures, focused on international cooperation. The historical genesis and theoretical essence of tax control to this day have been the subject of scientific research and underlie the formation of various scientific approaches. The integration of digital technologies into the activities of tax authorities contributes to a new level of development of tax control, which is important for attracting investment and increasing the tax competitiveness of the country’s economy.

Key words: tax control, tax relations, digitalization of tax information, development of scientific areas.