This paper provides a brief analytical overview of strategic objectives of the digitalisation process within the framework of interaction between tax authorities and tax payers, including aspects of electronic document management (hereinafter referred to as EDM). The purposes of the article are to study organisational barriers within the framework of harmonisation of tax management systems and document processing systems as well as to assess the advantages and possible obstacles to the introduction of the EMD, which allows us to form an objective idea of the current state and prospects for the development of this area. The authors have analysed the practice of using electronic communication mechanisms and information exchange between participants in tax relations. The main problems arising during the monitoring and coordination of economic activity in the context of the use of modern automated digital solutions are highlighted, and potential prospects to overcome them are identified. The recommendations presented are intended to implement measures to address the projected risks associated with the process of integrating the EDM into existing tax procedures. The results obtained can be used in the development of solutions for the formation of an EDM system for organisations, in their interaction with tax authorities, and in the development of draft laws to improve the provisions of tax administration in the Russian Federation.

The article examines the role of digital technologies and IT (information technologies) tools in ensuring economic security of a modern organisation. We analyse the impact of globalisation and increased competition on the need to implement   modern digital solutions for managing economic activities and assessing the legality of business processes. The authors substantiate the importance of digitalisation for improving the speed, accuracy, and reliability of the economic security system   as well as for countering external threats and realising corporate interests. The significance of an integrated approach to the implementation of the digital technologies and creation of a unified digital economic security system for the organisation is emphasised. Based on a survey of experts from various industrial enterprises, the most promising digital tools and technologies for its insurance in the next five years are identified. The problematic area of the article is digital technologies and IT tools used to improve the level of economic security of an organisation in the context of digital transformation. The purpose of the study is to identify the existing approaches to the practical use of them as an important element of the internal control system that ensures the economic security of a business entity. The main results of the can be applied in practice when solving case studies and management tasks at the level of company leaders, government institutions, and can also be included in the programme when studying the course “Economic security”.

The work is devoted to the search for solutions for the introduction of artificial intelligence (hereinafter referred to as AI) into educational process for professional training of marketers. The paper analyses the prospects of using the AI from the point of view of students to fulfill the curriculum as a whole and specific work compositions. The analysis of the path of the consumer of the educational service, the student, is presented. The nodal points of practical actions of learners are determined, in which the AI use is natural and justified. The examples show for which independent works it is possible to give recommendations to students for the AI use. The results of a survey of students of the State University of Management from bachelor’s programmes in marketing disciplines are presented. The results convincingly show that the level of penetration of the AI among these learners is of 95%. The survey has shown for what purposes students usually apply this technology of information procession. A rating of the demand for neural networks used by students when performing independent types of work is compiled. The authors of this research try to find a compromise between the need for learners to complete work and assignments independently, on the one hand, and the search for options for using modern AI technologies in the educational process of higher education, on the other hand.

The article studies the polysensory approach to the construction of city geobrand. The purpose of the study is to identify opportunities for the development and improvement of modern methodological toolkit of urban geobranding through the actualisation of this approach in the process of building a highly competitive semantic field of the city geobrand. Achievement of the purpose have implied obtaining answers to the following practice-oriented questions: what we want to develop (the planned result of the polysensory approach to the construction of the urban geobrand); is it possible to be developed (the possibility of practical implementation of the polysensory approach in the process of construction of the urban geobrand); why do we want to develop it (the planned implementation effect of the polysensory approach in the urban geobranding); how to develop it –(the development algorithm of synthesised geobrand of the city). As a result of the research, the psychological specificity of polysensory geobranding is analysed; the concept of the synthesised geobrand of the city is introduced; the main requirements to the construction of the competitive identity of the synthesised city geobrand are identified and systematized; the important procedures of its development are described; the opportunities and limitations of the practical implementation of the polysensory approach in the urban geobranding are analysed. As an illustration of the successful use of polysensory geobranding tools, the results of reconstruction of the main sensorially coloured information units of the semantic field of Sochi, which are obtained by analysing the actual information field of the geobrand, are presented.

The article contains a marketing study of the electricity market in Yaroslavl region, including analysis of electricity consumption and tariff policy. The purposes of the work are to forecast the electricity consumption in the region, and to assess the dynamics and structure of electricity tariffs for various categories of consumers. When forecasting the electricity consumption, various macroeconomic and statistical methods have been used, including extrapolation methods; when assessing the tariff policy, general scientific methods of analysing the dynamics and structure of indicators have been applied. The results obtained prove the growing need of the region for electricity: an increase of about 2% per year until 2030. The growth of margin al unregulated prices (tariffs) for the electricity (capacity) for other consumers is below the inflation rate, with the exception of 2023, when a trend towards a decrease in cross-subsidisation of the population by other consumers emerged. Also, the electricity tariffs (capacity) for the population and equivalent categories of consumers in crease. They are below the rate of wage growth, but above the rate of inflation both in general for the period and in individual years. The share of household expenses on the electricity is less than 1%, which makes it possible to increase the electricity tariffs for the population while reducing the cross-subsidisation. The obtained   data are applicable in socio-economic monitoring to assess the burden on businesses and population, and to forecast the consequences of the tariff policy. The prospects of the study are associated with an in-depth analysis of the impact of external factors (sanctions, technological changes) on the energy market.

This article discusses an approach to the formation of a competence model on the example of the role of a project administrator based on the experience of introducing changes to the methodology used in projects implemented at industrial enterprises of various sectors. Special attention is paid to how, based on modern project management methodologies, it is possible to form a functional role model in the organisational structure of a project as well as to apply basic knowledge of the set theory. The article considers the division of the general functionality of the project administrator role into the most important, in the opinion of the author, relevant areas of the activity. In addition to the enlarged sets of decomposed functions, an approach to the subsequent decomposition steps is given, the results of which form the corresponding detailed subsets of the functions required to perform the previously specified project role. We present an approach to the formation of a mathematical record of the functional role as well as the relationship between the functions and competencies of an employee who is planned to be assigned to a particular project role. When detailing the functionality, using the example of the project administrator role, some of the tools applied from the practical experience of the author are given. In addition to the analysed example, this article provides a formalised universal graphical project model as well as a brief description of other key roles.

The purpose of this work is to study technologies and economic factors for the construction of primary medical centres in rural areas of the Russian Federation (hereinafter referred to as RF) within the framework of the national project “Healthcare”. The subject of the study are economic factors and modular technologies for the construction of the primary health centres as well as the all-Russian dynamics of the development of obstetric stations using the example of the Vladimir region. The research methods include a systems approach, analysis of technical, public procurement documentation, and documentation of modular container manufacturers. Then photographic materials and video recording of the main construction stages of the obstetric points conducted by “Oblstroyzakazchik” have been studied. The authors have summarised the all-Russian trend and dynamics of the development of these points in the RF, have identified the key problems of organising their work and further operation, from which the requirements for modern obstetric points for the implementation of primary health care in rural areas follow. For the period from 2019–2021, 30 such objects are examined, the work progress is analysed, key problems of the construction delays in the region are identified, and violations during their construction are determined. For the rapid erection of medical facilities in rural areas, the choice of an architectural solution using modular block container technology is acceptable. The development of design and estimate documentation should be conducted with consideration to the technologies used as well as specific solutions of the factories producing ready-made modules. It should be recognised that assigning the task of purchasing and installing medical equipment to contractors is erroneous. The problems identified in the implementation of national projects have to be considered in terms of the execution of government contracts, management and engineering solutions.

The research purpose is to conceptualise the main stages and regularities of the development of event management theory in Russia since 2000 to the current times. The methodology includes comparative historical analysis of literature (stage 1), content analysis of data on domestic publication activity (stage 2), comparative analysis of based on foreign research data (stage 3). The first and second stages chronologically consider the development process of the event management and evolution of scientific research; identify time markers of emergence of new contexts and two key directions of the evolution (market and socio-cultural ones); substantiate the contribution of the semantic factor; establish the features of evolutionary transformations and key affected variables; demonstrate and comparatively characterise 6 approaches to management (corresponding to the evolutionary stages) and the seventh forecast direction. At the third stage a comparative characteristic of the development of the event management in scientific-theoretical and applied fields is given; two justifications for the use of the terminological system “event” (marketing and semantic ones) are presented; the features of improving the approaches to the event management (in English-speaking and non-English-speaking fields) during the similar period are characterised and then compared with the features of domestic development. The study results acquired at the third stage outline the field of further research and applications in the sphere of the event management in terms of managing the processes of social development, value-semantic communication in the socio-cultural space. As a whole, the material presented could be used as a practical guide to the selection of a management approach that corresponds to the context of application, and also indicates a possible direction for further theoretical and practical research that may ensures efficiency, competitiveness, and accelerated development

The purpose of the study is to analyse the experience of the United States of America and Great Britain in terms of regulation of requirements for the preparation of a report on uncertain tax positions (hereinafter referred to as UTP report) as a tool to improve the efficiency of tax administration. The objectives are the comparative characterisation of individual requirements imposed by the American and British tax authorities to the provision of the report as well as determination of the benefits of tax reconciliation on the UTP. The work is theoretical, general scientific methods are used: dialectical method of scientific cognition, method of collecting theoretical and regulatory information, analysis, comparison, synthesis. We have characterised the key features of the UTP report in the American and British, distinguished features between the requirements of tax regulators. It is established that the UTP report is a means of communication between business and tax authority on issues of controversial areas of tax legislation. In the UTP report organisations disclose information about registered tax reserves (unrecognised tax benefits), which show potential indebtedness to the state if a tax position is challenged in favour of the budget. We demonstrate the benefits accrued to companies and tax authority as a result of the tax reconciliation of the UTP. In conclusion, initially, they were regulated by American accounting standards, but the tax authority, to improve the efficiency of the tax administration and reduce the costs of tax audit, obliged businesses to disclose the relevant information in a specialised report. In turn, companies in case of proper disclosure of the information may be exempted from penalties. Due to the fact that the UTP report procedure is recent, many economic, legal, and accounting aspects remain unstudied and are areas for future research.

The subject of this study is the process of implementation of economic strategy of the People’s Republic of China (hereinafter referred to as PRC, China), especially towards Turkey. The purpose of the article is to determine the current state and prospects of Sino-Turkish cooperation. The methodology of the study is based on an integrated approach with consideration to historical, geographical, economic, and political factors of the regional development of the Middle East and North Africa. China is implementing a new strategy for its foreign policy based on economic cooperation and is focusing on the Middle East and North Africa region. The PRC’s economic interests on this territory are primarily hydrocarbon raw materials and transport infrastructure. Turkey occupies a strategic geographical position in the region and has considerable authority in regional international politics. For more than 50 years, diplomatic relations between China and Turkey have been established and steadily developed. The conclusions drawn from the study are of interest for the implementation of the Russian Federation’s (hereinafter referred to as RF, Russia) foreign policy in the southern direction. Use of the Black Sea basin, active policy of Turkey with regard to the countries of the former Soviet Union (Azerbaijan, Georgia, Kazakhstan, and Armenia) and to the Syrian conflict, actions of Israel towards neighbouring states – all this is important to advance Russia’s interests in this direction. The energy cooperation between the RF and Turkey in the nuclear sphere as regards the supply of natural gas to Europe is also of great importance for the implementation of the state foreign policy.

According to the Russian legislation, taxpayers in Russia are both legal entities and individuals. The subject of the study is taxation of the individuals. The purpose of the article is to analyse changes made to the tax legislation from 2025 (the tax reform of 2025), their impact on the social status of the individuals (on the tax burden). The study uses the following methods: analysis and synthesis, grouping, generalisation, consideration of phenomena in dynamics, tabular method. The information base are changes in taxation from 2025, reports of the Federal Tax Service, official data from the Federal State Statistics Service, internet resources, publications   on the topic under study, etc. The research examines direct taxes paid by the individuals, among which the largest share is occupied by personal income tax (hereinafter referred to as OIT). The study has found that the tax burden on the individuals is intensified by the introduced progressive scale of the PIT, increase in the minimum wage, in land tax rates, tax on their property, excises, introduction of a tourist tax, taxation of interest on bank deposits, etc. We have found a decrease in the social function of tax deductions for the PIT (standard, social, property ones), and budget losses due to their provision are insignificant. The introduced changes do not eliminate the existing differences in the level of salary of workers by industry and region.

The purposes of the study are to analyse the current state of development of platform employment in the Russian Federation, to assess the impact on the labour market and economy as a whole, and to identify key barriers, risks, and development prospects. As part of the study, a new approach to segmentation of current platform employment services is also being designed. The methodology in this work is based on the application of general scientific methods such as theoretical and comparative analysis, classification, systematisation, and synthesis. The results obtained during the analysis demonstrate that the spread of the platform employment, although it carries significant advantages for all sides of the employment process, also leads to a fundamental change in the usual hiring processes. It has been revealed that new risks appear for both employers and employees, the implementation of which can lead to adverse consequences for them. The key result of the study is a prepared list of the main barriers and risks to the introduction and development of the platform employment for the labour market and economy as a whole as well as opportunities and prospects for the spread of this format. At the same time, it is revealed that in many ways the external environment for the development of the platform employment is favourable and awaits the institutionalisation of a new format of labour relations.

In the current difficult economic conditions, methodological foundations for assessing the balance of sustainable development of regional economies, together with the introduction and application of innovative activity and innovative technologies, are of the purpose of the work for the development of the regional economy. When assessing the balance of the sustainable development of the regional economies in the context of the innovation activity, the directions for the application of various methodological techniques are identified, which are based on the analysis of ratings of complex indicators and assessment of the level of their implementation. This process is unambiguous. The conducted research is aimed at developing various methodological techniques for assessing the balance of the sustainable development of the   regional economies in the context of the innovation activity. The leading approach (or method) to the study of this problem is the assessment of the sustainability rating of regional economic systems. The calculation is based on the complex indicators, the impact of which contributes to an increase in the rating of regions with an indispensable balanced functioning. The conclusion of the study is formulated on the materials of scientists who have   studied and are studying the problem under consideration: the process of an effective approach to the balanced development of the regional economic systems is based on integrity, divided into its structural elements.

Food, energy, and financial security are the three key security issues facing the modern global economy amid the turbulence of recent years. The subject of the study is the People’s Republic of China’s (hereinafter referred to as PRC, China) current food security system. China, being the home to almost one-fifth of the world’s population, attaches great importance to the issue as a key element of national security. The purpose of the study is to examine the PRC approach to ensuring food security. The food crisis risks and China’s successes in food security have been considered. The issue of developing national agricultural production is linked to a large number of aspects that are no less important for human life. Climate change, ecology and nature management, modern machinery production for the agricultural sector, chemical fertilisers production, irrigation systems and agricultural products storage and processing facilities construction, animal and plant breeding, and agricultural production geography – virtually all branches of science and economics are linked to the topic under study. Issues of social and economic development in agricultural regions have been studied. China’s food market is of interest to agricultural producers from Russia.

In this article, financial stability and its importance in the context of the struggle for access to investment resources are examined as a criterion of investment attractiveness and factor of influence on the growth potential of an enterprise. Based on a number of theoretical provisions, the authors come to the conclusion about the key role of the financial stability in forming the conditions for choosing an enterprise as an investment object. Receiving reliable and substantiated data on the financial stability of an organisation, a potential investor can draw conclusions and forecasts regarding the attractiveness of an investment object, and a potential investment object, in turn, gains the opportunity to take the necessary measures to increase its investment attractiveness. In the current economic realities, a characteristic feature of which is the complication of economic relations and resource maneuvering, it seems necessary to further study the relationship between the investment attractiveness and financial stability and study the influence of the latter on the growth potential in order to form a set of theoretical provisions and develop methods for increasing the economic stability of commercial enterprises, protecting their economic interests as well as for developing measures to enhance competitiveness and competitive advantages in the struggle for investments.

A significant problem with ESG (environmental, social, governance) ratings is their weak or complete incomparability. To assess the degree of divergence between the methodologies presented on the Russian market, the author conducts a series of studies aimed at comparing them in terms of three components: environmental (E-environment), social (S-social), and management (G-government). The current study is the second work, the purpose of which is to analyse the methods used to evaluate the E-component of the leading rating agencies in the Russian Federation. The series uses methods of rating and expert assessment as well as comparative analysis. The “Rosseti” holding company acts as the object of application of the methodologies. The result are the development and detailisation of the conclusions reached in the first part devoted to the S-component; the identification of a number of differences in approaches and conclusions when analysing the environmental component of ESG data providers, which, however, are not radical, irreconcilable. A special feature of the ongoing research series is its applied nature, which allows us to see differences in the methods of conducting ESG analysis of various ESG data providers. The results obtained will be useful for investors that seek to consider environmental criteria when making decisions as well as for companies that wish to increase their attractiveness by improving environmental sustainability. The analysis of the management component (the G-component).will be the logical development of the research series.

Investment and business climate of African countries in the field of energy depends on a number of factors, such as economic stability, natural resources, government support for business, and international partnerships. The relevance of the article is due to the fact that Africa has significant reserves of natural resources, and many states have great potential in the field of renewable energy sources, which makes the continent attractive for long-term investments. The purpose of this article is to identify the countries with the greatest potential in the sphere of natural resources and renewable energy, which are currently developing investment projects in the field of energy and at the same time have a favourable investment and business climate. The work evaluates the investment climate of African states based on the Moody’s rating agency, identifies the leading and outsider countries. The main investment projects currently being implemented in the field of energy in Africa are given. The analysis of the business climate of these states is conducted, the main problems, such as limited energy networks, poor development of transport infrastructure, political instability, and underdeveloped legal framework, are presented. As a result of the comparative analysis, it is revealed that despite the difficulties, the investment climate in a number of African countries in the field of energy has prospects for improvement due to such factors as the use of new technologies and creation of international partnerships. African countries that are actively implementing reforms and attracting foreign capital have the greatest prospects for developing the energy sector and improving the quality of life of the population.

Digitalisation and enhancement of artificial intelligence have an impact on various areas of management, including financial market, contributing to the emergence and development of a new type of institution – neobanks, which become full-fledged competitors to classical credit organisations. The topic of this research is the study of neobanks as innovative producers of financial technologies in the financial services market. The purpose is to study neobanks as innovative developers of financial technologies in this market. The object are neobanks. The subject is a set of tools and methods that neobanks use in their activities. As a methodology, it is necessary to highlight the analysis of internet resources corresponding to the topic of the study, synthesis and generalisation of the data obtained. The main results include conducting a detailed analysis of theoretical and methodological foundations for determination of neobanks, highlighting their types, advantages and disadvantages, and identifying areas for further development and increase of the fficiency of functioning. The main conclusions of the study are clarification of the onceptual framework, consideration of the specifics of the activities of modern non-banks, their specifics, advantages and disadvantages compared with traditional banks, provision of a generalised analysis of programmes and services offered by neobanks, and designation of recommendations for improving the efficiency of their functioning.

The article examines the features of the development of proactive budgeting, officially introduced in the Russian Federation 10 years ago, in the context of digitalisation with consideration to regional and municipal specifics. In pursuit of the goals of involving citizens in the budget process and increasing their role in managing local finances, initiative budgeting projects have extensive practice in terms of the introduction and application of various management and information technologies. A competitive approach in the selection of the projects based on evaluation according to specified criteria allows them to be flexible and adaptable to local needs. The possibility of applying differentiated approaches to the proactive budgeting allows authorities to develop regional models, the effectiveness of which also depends on coordination of efforts between these bodies of power, public organisations and citizens with consideration to the local peculiarities. The article focuses on the analysis of advantages and risks of introducing digital technologies into the process of forming and implementing initiative projects. The key types of risks, including social, technological, political, economic, legal, organisational and reputational ones, are identified, and measures to minimise them are proposed. The article highlights the need for an integrated approach, including modernised digital infrastructure, better transparency and process security as well as improvement of the regulatory framework with consideration to Russian practices. The introduction of a balanced approach to digitalisation of the proactive budgeting will strengthen democratic processes, increase the efficiency of budget use and create conditions for equal participation of citizens in decision-making at the municipal level.

The article proposes three approaches to the comparative analysis of international syndicated loans. The first approach includes comparison of transactions on the primary and secondary syndicated loan markets. This analysis is based on the following aspects: parties to the deal; parameters of the syndicated loans; specialised legal documentation; timelines of the deals. The second approach proposes the comparison of deals for corporate borrowers and financial institutions. In the syndicated   loan market corporate there is a wide array of transaction formats (classic syndicated loans, underwritten transactions), while the syndicated loans for financial institutions are usually term loans executed as club deals that include certain structural features, such as extension options and specialised financial covenants. The third   approach consists of comparing transactions in the international and Russian syndicated loan markets. This analysis is conducted considering the fact that the first ones are denominated in foreign currency, are subject to international law and are implemented with the participation of international creditors and investors, while the second ones are denominated in rubles, are subject to Russian law and are implemented with the participation of Russian banks and development institutions.

Hostels are a new player in the tourism and hospitality industry and require a comprehensive assessment of legal regulation, of accounting and reporting methods, of methods and ways of registering the phenomena, of issues of collecting and distributing data on it, of approaches and techniques of government regulation considering public opinion. The purposes of this work are to examine the features of the statistical study of hostels and to identify their key aspects. Based on the results of the analysis, it is determined that the Russian society has an ambiguous opinion about hostels as places of mass accommodation. This contradictory attitude was partly formed due to their opening in apartment buildings. On the other hand, the presence of hostels can become a driver for the development of the tourism and hospitality industry in regions, and a tool for attracting tourists. It has been established that for an objective assessment and analysis of the development of hostels in the Russian Federation, a more detailed study of the interpretations of this segment as well as their quantitative and qualitative characteristics are necessary. Despite the active growth of the segment in the country, there remains a place of inconsistency of the phenomenon. At the moment, there are no unified accounting and reporting forms that would allow for a statistical assessment of the development of hostels. The authors have developed and substantiated a system of indicators characterising hostels as an object of statistical study. It reveals and links aspects that allow us to acquire a comprehensive understanding of hostels as of special elements of the hotel business and to conduct a deeper analysis in the future

The article presents an analysis of management of academic development of academic staff from the perspective of various sociological theories. Theу include the theory of labour alienation, structural functionalism, sociologism, sociological understanding, symbolic interactionism, theory of rationalisation, symbolic interactionism, theories of human capital, trust, habitus, and weak ties. Each of these perspectives has specific features and can be applied to analyse different aspects of the management process. By using a range of the sociological theories, a more comprehensive understanding of the dynamics involved in the academic development process can be formed. This, in turn, leads to more effective management strategies from university administrators. The article discusses how various aspects of the sociological theories can be applied by university management representatives to improve the academic development process of the academic staff. It emphasises the importance of integrating different approaches to achieve the best results in managing the academic development of these professionals. The author argues that insufficient integration of the sociological theories may negatively affect organisational development of the university and distance it from its strategic priorities. The article is aimed at university management representatives responsible for the strategic and academic development as well as at direct participants of the academic environment and at specialists involved in educational programme design and organisational development.

The work provides a scientific justification for the relevance of studying social expectations of adults in relation to short-term e-learning programmes. There has been a significant increase in the demand from society for continuous lifelong learning, which was the result of widespread digitalisation and accelerated information exchange. As a result of the increased social demand for educational programmes, the market for educational products has grown in both segments of formal and non-formal education. Against the background of the transformation of learning formats and rapid development of e-education, the short-term e-education programmes promoted on social networks have become widespread. The purpose of the research is a theoretical analysis of sources of scientific information, which, presumably, can form a methodological basis for studying social perceptions of adult users of social networks in relation to these short-term programmes. The material is presented in accordance with the relevance of the problem of the internet influence on an individual and on the transformation of social processes in general and of significant changes in the education system. The concepts of the social expectations and e-education have been clarified. It is concluded that by now there are prerequisites for studying the influence of the Internet on the expectations of adult users from educational products created and promoted on the Internet. The prospects of practical application of the results of the proposed study are outlined.

In order to identify family predictors of the development of antisocial behaviour in adolescents, 260 people have been interviewed: 120 minors serving sentences in correctional institutions for committing serious and especially serious crimes; 80 adolescents sentenced without isolation from society for crimes of medium severity; 60 law-abiding teenagers studying at general education programmes. The following methods have been used during the survey: “Adverse Childhood Experiences” (A.B. Kholmogorova, 2024); Gilbert child hood memories scale (2003); questionnaire on attachment to parents for older adolescents (M.V. Yaremchuk, 2005); “Profile of feelings in relationships” (L.V. Kulikov); “Teenagers about parents” (cze. Adolescent o Rodičoch), (author E. Schafer, modification by Z. Matejczyk and P. Rzichan). After data processing, it is revealed that in the families of juvenile convicts, negative emotional background prevailed, as a result of which adolescents felt more depressed, and also experienced neglect and lack of positive interest on the part of family members. Based on the results of the study, the possibility of their application in practical work in the field of crime prevention among minors is discussed.