The spread of information and communication technologies on social and economic processes requires a study of the digitalisation phenomenon impact on socio-economic systems. To do this, it is necessary, first, to understand the essence and interpretations of the digital economy concept in the global information space, to describe its key characteristics. The article presents a terminological analysis of this concept based on scientific and regulatory sources. Its difference from such concepts as “digitalisation”, “digital transformation”, “Industry 4.0” is highlighted. The digitalisation and big data role in economic activity is examined. A number of indicators used worldwide to assess the socio-economic ecosystems digital development quality is considered. The Russian digitalisation level has been demonstrated by using these indicators. The key digital advantages of our country are listed. The results of the study expand the knowledge about the digital development potential for fundamental transformations in society and economy. 

The economy socialisation problem and its impact on the social and economic territorial systems’ development is relevant and relatively new in contemporary conditions. However, the content of this phenomenon still is poorly studied and insufficiently adapted to social development at national and regional levels. The purpose of the study is to reveal the socialisation essence of the economic territory system as a factor in the social development and to define priority areas for humanisation of this system. To achieve this purpose, the following tasks solved: first, the content of the phenomenon, reflected in the economy socialisation concept, analysed, and its most successful interpretations established in domestic social science, designated, secondly, the main characteristics of the territories social development determined and described in details: social orientation and responsibility of the economy, property socialisation and needs, labour humanisation and mitigation of social differentiation, human and social capital development. The article contains recommendations for changing the role and income structure of employees and improving labour protection and safety, which can further ensure the economy socialisation. The results of the study expand knowledge about the development potential of territorial economic systems and society. 

The control and supervisory state function reform by a new risk-oriented model implementing has two major complementary goals: reducing the administrative burden on business while enhancing the safety of legally protected values. For the education sector, this model has been implementing since 2015, actualising the study of its applying experience by vocational organisations in the Russian regions under state supervision. The purposes of the study are to investigate the readiness of controlled entities to effectively applying of risk-based state control model, and to collect data for the development of new proposals to improve framework and law enforcement practice of control and supervision activities in education. The study is based on expert assessment of a new model application experience and an analysis of controlled entities opinions on used methodologies. For the first time, the relation of professional educational organisations to indicated problems was investigated and the respondents’ proposals for improving new processes were analysed in the article. The scientific novelty of the study is the applying of 

A money evolution is going from classical payment form for goods and services to biometric ones last years. When companies introduce new biometric technologies, it is relevant to study a consumer readiness for the new payment system. This subject is new, studied and revealed still insufficiently in the scientific literature. The purpose of the article is to identify the existing biometric formats, the advantages and disadvantages of shopping by this way. Based on a scientific and Internet information sources the review and analysis of the activities of large Russian and foreign companies, providing the biometric payment service, on examples its implementation in retail and banking, are carried out. A comparative analysis of purchases at cash desks with a cashier, self-service cash desks and by biometric, is performed. The difficulties, which appear in switching from physical means to a biometric profile, and the technology limitations, are noted. The study recommends that companies and their partners and retailers, promoting the biometric payment, should inform consumers more to motivate them to use this method when shopping. 

Implementation of the significant social and economic projects in Russia in the context of economic downturn caused by the COVID-19 pandemic rises a search of new mutually beneficial forms of state-business cooperation. Traditional forms of this such as concession agreements and public-private partnerships agreements have shown high sensitivity to the crisis phenomena in the Russian economy, when a number of projects has been suspended due to a significant reduction in consumer demand and rising costs, which has created a high-level risk that projects will not achieve their final goals. The purpose of the research is to study institutional framework of state-business interaction in the implementation of economic development projects, including based on quasi-partnership forms. To quantitatively characterise this process development in the Russian economy, author uses an assessment of the statistical performance indicators dynamics for the technology-innovative type special economic zones, which are a quasi-partnership state-business interaction form. The necessity and efficiency of the quasi-partnership state-business interaction practice in such zones have been proved. The research results demonstrate a new potential of the public-private partnerships in innovation projects. 

The state “Russian Spatial Development Strategy for the period up to 2025” has not only aroused interest in the scientific community, but has also been the object of criticism on the issues of  consistency of the prospective economic specialisations of the constituent entities of the Russian Federation to spatial development objectives. To identify gaps in the content of this strategy, the article compares the economic specialisations of the constituent entities of the Russian Federation with the types of activities described in the “Russian Classification of Economic Activities (OKVED-2) 2021”. The data obtained were compared with the gross value added statistics of the Russian industry structure. The representation of high-tech and knowledge-intensive industries in promising regional economic specialisations was analysed. The results of the study extend the list of criticisms from the Russian scientific community regarding the indicated document. However, a review of foreign studies has shown that the difficulties of strategy development are also inherent in countries with strong planning traditions. An unambiguous conclusion is the need to create a new structure and content document, taking into account the trends in the world and society technological development. 

A study of Smart City functioning leads to the conclusion that Fourth Industrial Revolution poses threatening challenges, which require the close attention of scientists to eliminate existential threats to humanity and turn the Smart City functioning into a human centred system. The analysis of indicators and descriptors that determine the content of the smart city phenomenon and the essence of this concept remains relevant nowadays. The purpose of the article is to analyse the Smart Cities global network, countries, regional clusters and the urbanisation scale for the possible potential threats emergence to the artificial intelligence application in the Smart City: socio-economic, ethical, psychological, environmental and political. Using the methods of foresight, benchmarking and comparative analysis the authors have formulated and revealed the content of the political and reputational nature threats. These threats are linked to increasing polarisation in society, “hybrid” wars emergence, personal data losses, the labour market and employments problems, increasing ecological pressure on the environment and the line blurring between machine and human. The results of the study contribute to knowledge about the potential and negative aspects of the information technologies use in urban environments. 

The directions of industrial policy in the Russian Federation in the context of digital transformation were considered in the article. The problems of Russian industry and the reasons for their occurrence were analysed. The preference for the so-called “horizontal” model based not on tough measures to support industries and companies, but on the creation of a comfortable environment for the functioning of all participants in the industrial market was emphasised. The requirement for the new development strategy formation in the industry and innovative business models implementation of this strategy has been justified. The basis of these models should be a technology platform based on continuous innovations performed by all participants in the network. A promising cooperation form between these participants is industry clustering. The positive experience of the innovative industrial clusters formation has been presented, especially successful in conjunction with modern information and communication technologies. Effective ways of forming and developing these clusters have been shown, especially promising with the small and medium businesses inclusion in technological industrial chains. 

The Paris Climate Agreement has endorsed a strategic course towards “carbon neutrality” by 2050. Currently, all or at least most of the anthropogenic CO2 emission in Russia is absorbed by forests. The main sources of CO2 emission are fuel and energy sectors, including the electric power industry and transport. The introduction of a “carbon” tax can cause big losses for Russian manufacturers. To reduce the carbon intensity of electricity production and maintain “carbon neutrality” in the future Russia has to increase generation at nuclear, hydroelectric and other renewable energy sources, take measures to improve the fuel combustion efficiency at coal-fired power plants and introduce more economical gas turbine and combined cycle equipment installations at gas power plants. 

The article reviews the content and economic role of monitoring financial and economic activities. The aim of the study is to determine the essence of one of the main elements that make up the internal control system, namely: monitoring, which ensures the economic entity economic security. The subject is an indicative monitoring system, with the help of which risks are identified in a certain segment of the enterprise activity, that is, at the micro level. The research methodology consisted in the information collection and generalisation in order to build a scientific hypothesis about the subject under study, as well as in the recommendations development to improve the internal control system efficiency in the direction of ensuring the economic entity economic security. As a result, the authors proposed a monitoring algorithm that ensures the internal control system and economic security effectiveness. 

The article presents an analysis of the conditions required to provide the industrial sustainable development in the digital transformations. A study has been carried out that determines the complementary assets role in modelling the enterprises development management processes operating in the context of ecosystem interactions in order to determine the properties of complementary interactions that contribute to the further value formation as a result of controlled changes in interactions by activity type or by product type. It is proposed to establish interactions by economic activity types presented in the Russian Classification of Economic Activities, which will allow us to determine the maximum possible profitability as a condition of complementarity from the main activity type and additional incoming types. The complementarity signs, which make it possible to achieve the required development and sustainability level in the ecosystem, have been determined. 

Due to the frequent use of the terms “digital economy”, “digitalisation” and “digital transformation” in regulation legal documents and methodological developments concerning the information technologies development and implementation in society and the economy, it is relevant to analyse the essence and application of these definitions. A terminological analysis of these concepts was carried out, and attention to main practical aspects describing these phenomena is paid in the article. A significant terminological discrepancy in these concepts in legislative documents, research and practice was noted. This leads to the emergence of incorrect messages for the methodological and practical conclusions both on a global scale and at the specific economic actors level. A logical scheme of interaction and interpenetration of the processes, arising in the digital economy creation, digitalisation and digital transformation, was built, which has allowed to create the authors’ vision of the definitions essence for their further use in science and practice. 

Nowadays, the regions of the Russian Federation are developing extremely unevenly. The fiscal mechanism and its major part – the tax incentives for economic entities activities, operating in regions and municipalities, play a special role in the successful territories’ development provision. The importance and relevance of the territories tax incentives is due to the necessity to solve the set tasks for the regional economy sustainable development, identify and effectively implement the tax potential in the territories, and it is complicated by the fact that, according to Rosstat, ¼ of the country’s population, living in municipalities and rural settlements, according to established practice, experiencing more financial difficulties than the rest of the population. The existing fiscal mechanism does not create incentives for the successful regional development, especially municipalities, which ultimately does not ensure the country’s successful economic development as a whole. It is impossible to change the situation without creating an effective taxation mechanism. 

In recent years, special attention is paid to increasing the regional role in training personnel for the economy and social sphere, to implementing the “Strategy for Scientific and Technological Development of the Russian Federation”, and to balanced development of the entire territory of Russia. The purpose of the article is to study the regional economic features of the Russian Federation members in relation with a personnel training structure with higher education. The sectoral specialisation of the Russian Federation members is assessed in the article on the example of the Siberian Federal District. The assessment is based on a comprehensive analysis of the sectoral structures of the Russian Federation members, economic activities localisation, population employment. It is emphasised that a degree of sector production concentration, which characterise the sectors importance in a national scale, must be taken into account. This will make it possible to optimise the personnel training structure with higher education. A comparison of specialists graduation in terms of specialties and areas enlarged groups with the population employment structure has shown that the regions specifics are not sufficiently taken into account by the training areas of higher education institutions. The results of the study can be useful to the top management of higher education institutions in the Russian regions. 

The article examines the relationship between tax policy and the shadow economy. The tax burden was chosen as a tax policy indicator; the shadow economy is assessed using the Rosstat methodology. When comparing the tax burden in the country as a whole and the shadow economy volumes, a decrease in the shadow economy indicators was noted with a relatively high tax burden. When comparing the shadow economy and the tax burden by economic activity types, an insignificant relationship between the studied indicators was revealed, however, in some sectors of the economy, a feedback was noted. The introduction of a tax on professional income has led to an increase in the number of self-employed. However, the share of the self-employed in the number of those employed in the informal sector in the Volga Federal District showed a high heterogeneity across regions. The conclusion was drawn about the influence of many factors on the shadow economy, as a result of which the use of only fiscal policy instruments to reduce the shadow sector seems insufficient. 

The foreign experience of venture investment in the context of the possibilities of its use in Russia is considered in the article. Separate interpretations of venture capital are shown; the role of venture capital funds in investment is indicated. The major stages of the global venture capital investment market development are briefly analysed. The major stages of the global venture capital investment market development are briefly analysed. Two organisational models of making risky investments used in world practice are allocated: limited partnership and evergreen funds. An assessment of the current state of the venture capital industry in the Russian Federation is given, key problems are identified. A number of measures to improve the state mechanism for supporting the venture capital market is proposed. Special attention is paid to legal regulation measures. 

The issues of investing in enterprises engaged in the utilisation and processing of municipal solid waste are currently relevant due to increasing consumption, correspondingly increasing production and the amount of waste and require the most careful approach from the point of view of environmental security. The object of the research are the factors that determine the potential benefits of investing in enterprises of this industry. The methodological basis of the study was сompiled by general scientific methods of knowledge and the special scientific methods arising from it: logical, analytical, comparative analysis method, and information processing statistical methods. The authors present growth indicators in dividend payments and stock prices of individual American companies that provide services for the processing and waste disposal from those companies that operate in the residential sector, industry, and municipal organisations. The negative factors, hindering investment in this sector in Russia, have been reflected. The research results show the new development potential for the recycling and waste management industry. 

Reform in the Russian Federation raises a number of problems, including the regulation of capital and liabilities accounting. The object of the study is the International Financial Reporting Standards impact on the domestic accounting system development, reflecting the economic processes globalisation and digitalisation, the emergence of new accounting objects and increasing requirements for the reporting quality. The essence of newly emerging accounting categories was analysed in the article, the definitions of “liabilities” in the International Financial Reporting Standards and domestic practice were compared. It was identified, that gaps in the capital and liability accounting caused by the lack of a unified conceptual apparatus, the presence of estimated values, the use of an accountant professional judgment that affects the information quality in reporting, the backlog of legislative regulation in terms of accounting for digital objects as authorized capital. The accounting and reporting issues in the reporting of operations of the business social orientation were considered. Possible ways of solving the liability accounting problems are presented, including the conceptual apparatus unification, the accounts chart modernisation, the development of recommendations regarding the application of the accountant professional judgment, the expansion of requirements for the information list on the economic entity activities presented in the accounting (financial) statements, and the International Financial Reporting Standards application. 

The study of the relationship between information and money is one of the most relevant, widely discussed and yet difficult issues to explore. However, many aspects remain unclear, requiring deeper research and understanding. The object of this study was the nature of subjective assessments, their qualitative and quantitative characteristics in  relation to the direct exchange of things. The content of objective exchange value as a relative value that is not measurable has been revealed in the article. It carries with it information about the proportion of things exchanged. The quantitative ratio of the value of the available monetary units and the units value of goods exchanged for them determines the price of money. The connection between commodity and credit money has been traced. It has been proved that money fulfills its information function as imaginary, ideal money. It has been concluded about the spontaneous adaptation of the competitive markets, money and prices information system to the conditions of falling purchasing power of money. The results of the study extend knowledge about the informational nature of money and outline perspectives for further research. 

With the development of the Internet, consumers began to strive for unconventional ways of viewing content, which soon led to the development of video-on-demand services. Content costs are a strategic streaming services resource in the struggle to attract users, as competition in the field of streaming platforms becomes more and more acute every year. Under these conditions, the formation of original content makes it possible to increase the competitive advantage by changing the position of the main players in the market while winning and retaining the audience. The article investigated the factors that form the competitive advantages of online cinemas. Based on statistical data, the user experience was analysed according to the selected factors, because of which the leaders of the streaming service were selected and the active participation of exclusive content in the streaming services differentiation was revealed. Based on the results of the study on the factors generated, the authors concluded that almost all platforms have similar parameters, so the platform selection will depend on the quality level of its own content, which will allow the platform to provide itself with an additional competitive advantage. 

Reducing crime is an important objective in the Russian Federation, therefore monitoring the dynamics of offending is relevant and of research interest nowadays. The aim of the article is to analyse the number of administrative offenses cases initiated by officials in the regions of the Russian Federation, as well as the changes that have occurred in the period between 2006 and 2019. In order to obtain a stable classification, all regions of Russia were ranked according to the arithmetic average number of administrative offenses cases for the period indicated. The paper implemented the cluster analysis method to identify typical, similar regions in terms of administrative offenses. The clusters and atypical regions composition according to the number of  administrative offenses cases in the Russian Federation for the analysed period was formed. The deviations of the clusters and regions values from the average Russian level were calculated. 

The subject of the study are features of the Chinese social ideal Datong and national specificity of its transformation into a modern Foresight project. To this end, universal characteristics of the ideal, common ground and differences of Datong existence historical forms – social ideal, social utopia, science fiction product have been considered in the article. Special attention has been paid to the understanding of the “Great Unity” concept as the very essence, indispensable element, basis for the development of the ideal Chinese society, ensuring its integrity and requiring a number of fundamental steps on the national level for its practical implementation. To solve modern grand socio-economic tasks, China needs not only a human being with a more perfect nature and good historical memory, but also the society potential in which all heterogeneous forces will be harmonically united. The results of the study extend the field of knowledge about Chinese culture for Russian audience. 

The object of the study is the text as a complex structured information, which is expressed in verbal and non-verbal languages. In a broad sense, the authors consider a real reality event as a hypertext, the social significance of which is increasing in the digital society. The lexeme “homo modern” – a person of the modern digital era, a representative of the XXI century has been proposed in the article and its characteristics are given. The hypertext of cultural content is considered on the examples of an architectural object and an exhibition exposition. The ability to understand the multidimensional nature of texts is interpreted in the article as one of Russian mentality features, which goes back to the tradition of anagogic perception of icons and Christian literature. The exhibition at the Pushkin State Museum of Fine Arts “There are strange approaches...”, understood by us as hypertext, is evaluated from the point of view of structuring, content, justification of the technologies used. The authors consider that the exposition material does not fully possess symbolic allusions characteristic of the Russian mentality. In conclusion, it is argued, that in modern conditions of information technology development, the importance of hypertext as a cultural phenomenon capable of initiating the preservation of national mental traits increases significantly. 

The article is devoted to the issues of taking into account of the population’s opinion in the implementation of the Arctic industrial development projects. Evaluation methods and selection procedures for compensation projects have been proposed, as well as their ranking is made. On the example of a project for the placer diamonds extraction at the Molodo River deposit in the Bulunsky district of the Sakha Republic (Yakutia), and based sociological surveys of the population, projects aimed at preserving the ancestral habitat of indigenous small-numbered peoples of the North, supporting traditional crafts, building infrastructure facilities taking into account the individual groups opinions of the population, are proposed. The article is based on the materials of the ethnological expertise of this project and the results of the authors’sociological research. The proposals for the selection of compensation projects for the local population in the conditions of evaluation criteria plurality are formulated. 

The object of the study are representatives of Russian political elite and their electorate in social networks. The aim of the study is to assess the impact on the electoral potential of politicians of their online communications with their audiences. The main quantitative indicators of the presence and activity of the Russian public politicians on Facebook, Instagram and Youtube, successful interaction forms between government representatives and the society, indexes of popularity, activity, audience loyalty, as well as visual features of the accounts’ content were analysed. Feedback in the accounts of current politicians was assessed, including containing critical discourse. According to the results of the study, the author concluded that the creation of a full-fledged feedback channel with a potential electorate positively affects the image of a public politician, allows reducing the feedback amount with negative comments, is a successful interaction form between a politician and the electorate and increases his electoral potential. However, the Russian politicians are not sufficiently prepared to establish communication with the potential electorate via social media.