The article demonstrates the key lines in digital transformation of Russian taxation bodies aimed at ensuring the development of tax regulating methods. Managing changes in the field of digital economy requires designing and adopting regulatory decisions, which could eliminate barriers and create favorable conditions for the development of this field and cut risks connected with broad application of new technologies. In order to perform their principle functions, including those providing a high level of cash receipts to the budget system of the Russian Federation in conditions of economy digitalization tax bodies today shall develop their own digital platform, around which the ecosystem for taxpayers will be formed. The authors researched the impact of the economy digitalization process on transforming the approach to tax regulation, the focus of which is turning the system of tax bodies into the adaptive digital platform. Key indicators of the digital technology sector of the Russian Federation were studied and opportunities of the sector’s impact on tax regulation were identified. On this basis the authors showed the necessity to upgrade software products of tax bodies, which are used within the frames of tax administration. The interconnection of forms and lines of digitalization with processes of institutional changes in tax regulation was described. Among key findings of the research it is necessary to highlight substantiation of the tax system transformation under the influence of speeding-up development of digital technologies and elaboration of practical recommendations aimed at upgrading the tax administration mechanism by introducing automated multifunctional consolidating analytical tools.

Topicality of the article can be explained by internal contradictory nature in today’s banking system structure, which impedes economic development of the country and thus should be overcome. Now the banking system belongs simultaneously to different structural parts of market. On the one hand, it forms an immanent element of the cash system, within the frames of which there can be no competition. On the other hand, it is included in national economy, where competitive relations are inalienable. The goal of the research is to identify this contradiction and to show the way of its overcoming in conditions of today’s cash system. The article used methods from general to particular, deduction and induction, unity of historical and logical and others. As a result the author came to the conclusion that contradictory nature of banks impeding the economic development of the country can be overcome by differentiating them in those, which will form the constitutional element of the cash system of the country and those, which will function as ordinary companies competing with each other in different lines and striving for growth by gaining profits.

The subject of the research is global processes dealing with pandemic. Measures aimed at curbing the corona-virus infection spread caused an unprecedented decline in economic activity in the world and in Russia, resulted in a serious drop in raw material and finance markets, decrease in revenues of budgets and incomes of people. The article analyzes key figures of the draft federal budget for 2021 and the planned period of 2022–2023. The focus is made on social obligations of the federal budget for the planned period, which are not subjected to sequestrating and dynamics of sequestrating federal budget expenses on national projects financing in 2021–2022 is given. The article shows key lines in implementing the program of mobilizing the profit part of the federal budget. The author proposed one way of overcoming finance challenges on the regional level, i.e. the card system of food distribution. In this context the article provides the overseas and home experience in theory and practice of the issue, gives ideas of Russian economists – supporters and opponents of social food cards. Designing budget on the basis of mentioned-above approaches could support economy in the period of restoration and promote reaching the national goals of development, i. e. the growth in real incomes of the population, cutting the level of poverty, providing conditions for healthy, comfortable life of Russian citizens.

Stability of economic development depends mainly on the efficiency of steps taken by the government in view of providing the economic growth. Pandemic after-effects cause still greater necessity of progressive development of economy. Institutions of development play a special role in intensifying investment processes. Well-organized functioning of these structures can resolve problems, which can hardly be settled by market mechanisms. Taking into account the need in efficient tools for national projects implementation, the key problem we are facing now is how to ensure the productive interaction of infrastructural elements of the economic system. In this context the article studies issues of interaction of institutes of development in the system of national projects implementation in view of specific features of economic development and normative practice. As a result of the present analysis a set of measures and recommendations were worked out, which could foster the attainments of national goals of development by active engagement of institutions of development in the process of national projects implementation. The author proposes to strengthen the system of monitoring project financing in order to make it more flexible and grounded in the aspect of responding the changes in the object needs. The article also shows the possibility of Russian banks and institutions of development interaction in conditions of synchronization.

The subject of the research is the idea of ‘ecosystem’ used in the economic context, which can seriously extend the possibility of interaction between organizations both with each other and with other market participants. The author studies the origin of the term and provides opinions of well-known biologists in order to substantiate similarity between natural and entrepreneurial ecosystems. The article gives an academic review of concepts by Russian and overseas researchers of ecosystems, where it is necessary to highlight theories by R. Edner, D. Isenberg, C. Wessner, G. B. Kleiner, L. Kopeykina and others. Special attention is paid to views of J. F. Moore as a founder of the concept of entrepreneurial ecosystems. Key stages of their development identified by J. F. Moore are analyzed. The author structures different scientific view and systematizes their basic characteristics. At the same time the article provides the author’s position concerning the present day understanding of the term ‘ecosystem’ with due regard to principle trends in the field of digitalization. In conclusion the author analyzes the current situation in the sphere of shaping ecosystems by Russian and overseas companies, shows preconditions of their arising and describes prospects of using the theory of ecosystems in researching economic processes.

The article studies the lines in the development of banking system in regions of the North-West Federal Area. By analyzing the banking system on the regional level within the period being researched the authors identified such key trends as a decline in the number of regional banks, a growth in the total profit of the banking system in the federal area, a rise in the volume of credits granted to individuals, legal entities and individual entrepreneurs, a drop in credits given to entities of small and medium entrepreneurship, a cut in interest rates of credits to legal entities and a sharp increase in overdue debt under credit on mortgage. On the basis of the analysis the key figures of the banking system on the regional level (illustrated by regions of the North-West federal area) the authors identified negative and positive trends, which allowed them to substantiate the key lines in the development of regional banking system. The principle findings of the research can be useful for management of regional banks and state authorities. Such methods as comparative analysis, longitude, synthesis, system analysis and economic-statistic methods were used in the research.

Social and labour relations on today’s home labour market are accompanied by adverse social and economic phenomena, such as poverty of working population, inequality in profit distribution, discrimination in remuneration, shadow forms of employment and pay, illegal and interregional migration, labour exploitation, staff deficit and excess, which results in imperfect nature of competition on home labour market. These adverse phenomena are caused, on the one hand, by imperfect indications of competitive behavior of labour market entities, which shows the imperfect type of social and labour relations where parties’ interests are deprived of mutually beneficial basis of their satisfaction and, on the other hand, by imperfect competitive conditions of labour market entities’ functioning, which is manifested in requirements to labour quality. The article studies the key aspects of imperfect competition on home labour market and shows dynamics of its principles statistics. By analyzing and summarizing the dynamics of competitive situations investigated in the regional aspect the authors gained a conceptual model of imperfect competition taking into account its behavioral and institutional aspects. The key social and economic aspects of imperfect competition impact on labour reproduction were researched. On the basis of the provided conclusions the authors put forward certain measures of state regulation of imperfect competition, which could increase workers’ competitiveness and therefore improve the quality of labour reproduction.

To make managerial decisions on labour market regulation on the regional level it is necessary to have an objective statistic estimation of interconnection between informal employment and indicators of social and economic development. The article describes preconditions of forming a complex system of indicators on the basis of documents of strategic planning and analysis of works by Russian and overseas researchers dealing with issues of informal employment. Informal employment is an independent field of research that attracts scientists from different spheres and disciplines: from economics and anthropology to gender research, politology, sociology and city planning. Due to the fact that sizes and composition of informal employment, causes of its arising and consequences, lines of impact and interconnection with other figures are different, the author took analysis of documents of strategic planning and goals of national development of the Russian Federation up to 2024 as a starting point for shaping the structure of the system of indicators. In the research indicators of social and economic development were grouped by blocks corresponding to lines in national projects and supplemented by the block of indicators characterizing the macro-economic situation. This categorization based on priorities of national development fosters conclusion drawing with due regard to human capital, comfortable environment for life and economic growth.

The article studies theoretical aspects of the control system of labour protection and analyzes losses connected with working conditions both in Russia and some other countries. In the research it was found that economic losses in Russia caused by dangerous and harmful working conditions from 2012 to 2019 showed the trend to decline, however they were rather high. The analysis shows that enterprises suffer losses due to unfavorable working conditions and concealed accidents at work. The article provides tools for calculating profitability of special estimation of working conditions, discounts on insurance tariffs and economic advantages of measures aimed at labour protection, which can be used by employees of labour protection services. The author puts forward a modified formula for calculating index (I), which is used for discounts on insurance tariffs (t). The author provides the economic basis of expediency to upgrade the organization of the control system of labour protection.

Today small business functions in conditions of continuously changing external environment. This situation of uncertainty is more typical of Russian business environment than of countries with relatively stable social, economic and political structure. Today’s crisis standing of economy seriously influences small business functioning and stipulates changes in strategies of its development. The article identifies measures of state support of small business in the period of pandemic. Preferences of small business representatives concerning state support during pandemic were assessed. Sectors of business, which were damaged most of all in present conditions: tourism, hospitality and restaurant business, sphere of leisure, entertainment and sport. The necessity to respond quickly and adapt to negative conditions of external environment was grounded for small enterprises. Different variants of strategy for small business development in Russia were proposed, such as strengthening market positions, extension of market, entering the new market with existing product, diversification. The article gives a brief characteristic of these strategies and identifies factors of choosing them. Apart from that it studies possible strategies of business growth oriented to sale increase: selling to effective clients, extension of the client base, introduction of new offers (new products or services). Brief and at the same time deep analysis of the current situation requires the availability of the crisis team focusing on key problem solving.

In the article the features of organization of the system of supplementary education in Russian universities in the conditions of modern reality are considered. Among them are the accelerating shift of professions, the concept of "long life learning", the digitalization of all spheres, including education, as well as a stable segment of the programs of professional education in the educational portfolio of a university is needed for its of sustainable competitiveness. As an example, there are proposed some perspective forms of organization of educational and scientific process which are new for the Russian practice of managing education. One of these forms could be an educational-scientific center in a university as a union of the departments and research units in the relevant subject area, structurally separated from the classical forms of faculty and completely different from it. The last one is classically managed individually, collegially or on the basis of linear-functional approach, especially in Russia. The education & science center of Management in the Plekhanov Russian University of Economics is given as an example. It is a really successful division of the university, which has a confidently leading position in the internal rating system for KPI and a stable portfolio of orders for research and vocational programs for the corporate segment, which ensures the implementation of financial plans and guarantees the sustainability of a university’s budget. The article provides generalized practical recommendations for building the processes of development, promotion and implementation of vocational programs, taking into account the differentiation by basic target groups of consumers (students), diverse technologies for their training and creating basic versions of the educational products.

Today enterprises and organizations use and develop digital technologies more and more intensively, for example, artificial intellect, the Internet of things, chat-bots, virtual and augmented reality, block-chain, which shapes a new landscape in economic activity and changes nature of interrelations in the quality management system (QMS). In conditions of business digitalization physical economic activity is shifted to the virtual environment. The article studies transformation processes in quality management systems of companies under the influence of digital technologies, analyzes mechanisms and directions of raising product quality, growth in efficiency and effectiveness in quality management systems and reaching competitive advantages of digital company. The authors tried to investigate three aspects in the field of developing QMS in companies in conditions of digitalization: 1) studying changing character of stakeholders’ cooperation in digital company QMS; 2) designing tools for assessing cost of these transformations in digital company; 3) analyzing methods of raising efficiency of competitive advantages creation in digital company with new forms stakeholders’ cooperation in QMS. The research identifies models of transforming QMS in digital companies and shows character of stakeholders’ cooperation, it also proposes upgrading tools for assessing the cost of digital company transformation and works out ways of raising competitiveness of digital company in different models of transforming QMS.

Today economic forecasts are necessary to identify possible goals of business and society development in general. Available models of information processes of economic system functioning differ by methods of mathematic tools usage. The degree of algorithm complexity with regard to their advantages and drawbacks cannot give an opportunity to choose one method without certain changes. For example, when the trend line is plotted usually only one economic indicator is used, however practice shows that in forecasting it is necessary to take into account several interdependent factors. Standard applied software products are rather expensive and to resolve the set tasks some additional instrumental means, tuning and users’ training are needed. The article proposes a method of plotting the trend line for several economic indicators simultaneously by using tools of widely spread software. The results of using the method for finding the common trend line for the rate of Euro to Russian ruble and the cost of oil barrel (3D) were shown. Apart from that the mathematic instrument for n-dimension case, which later could allow us to assess the possibility of changing several economic indicators at once and analyze their mutual impact.

The article studies general and particular characteristics of two Russian companies functioning in the segment of organic food. The author analyzed companies ‘VkusVill’ and ‘EcoNiva’, one of them is a trade company and the other is an agro-industrial company, which lately is moving towards retail. Aspects dealing with cooperation of these companies were investigated. Special attention was paid to key stages of the companies’ development in order to show the sequence of steps during setting-up and developing operations being analyzed. The role of individual in developing business was demonstrated. These companies are characterized by the fact that their founders are strong and creative personalities, who have been executives since companies’ setting-up to the present moment. The author studied the stages of companies’ development in parallel with stages of professional and personality growth of their leaders. This article can be interesting for entrepreneurs, who plan to do business in the sphere of healthy food both as producers and retailers.

Article covers issues of banks’ corporate non-performing and overdue loans management (liquidation). Authors make revision of methods that banks usually use for current goal solution and develop concepts of approaches to non-performing loans management that could become out the perspective alternative for traditional methods. Scientific novelty of the manuscript is in developing the methods (modifications of methods) of bank corporate nonperforming loans rejustment (liquidation). The principle of the first method is in changing conditions of corporate debt repayment - the new conditions must be determined by financial possibilities of the borrower. The main idea of the second one is in non-performing or overdue debt sell on the quasiequivalent terms. At that article set the modification of the second method, based on the idea of the expansion of the list of types of securities used for nonperforming loans exchange deals and provides with the substantiation of the author's position. In addition, the manuscript presents algorithms of mentioned perspective methods implementation. Article is based on the studies of leading Russian economists in the field of national economic system growth, banking, corporate non-performing loans management.

In conditions of the global management crisis caused by COVID-19 the issues dealing with management efficiency become especially topical. Integrated corporate structures embracing big banks and corporations make the basis both for economic and political force. Though the disintegration strategy is becoming more and more popular, multinational companies are not weakened and continue influencing governments of many countries of the world. Decisions made in these organizations can impact not only economy of a certain country, its ecology, social policy but often the future of states and regions. That is why corporate strategies, which should be relevant to present day realities, become so important. Today the majority of integrated corporate structures stick to traditional logics in corporate management realizing it within the frames of Freedman theory. The article compares and summarizes traditional and innovation theories of corporate management, shows their advantages and drawbacks, analyzes the experience of big global companies and provides legal substantiation of splitting responsibility inside corporations. An attempt was made to prove groundlessness of traditional logics of profit maximization in today’s world and to identify ways to shifting focus to the company development.

Product marketing orientates to the increasing appeal of customer goods, while finance tool market – to rising appeal of private saving investment. The authors show that these two forms of marketing hide competition between the growth in consumption and the growth in investment in today’s economy. The growth in consumption reduces relatively the resources of economy for GDP growth, while the growth in investment cut resources providing the rise in population living standard. Ways and methods of marketing available on market do not necessarily promote shaping of reasonable structure and volumes of consumption. No marketing methods of raising finance investment can compete with appeal of private consumption, because of the essence of consumption itself and because of relatively low volume of private savings of the Russian population. This situation, according to the authors, forms an economic basis of maintaining rather low rates of GDP growth in the future.

Global pandemic of the corona-virus infection caused serious changes in economy of all countries of the world having brought many sectors of market to the deadlock. Food and customer goods are essential for life and health of people everywhere and in the Russian Federation as well. Delivery of orders made by the Internet became a retail trend in 2020, as the Internet during the quarantine was the only channel of safe sale. On-line retail sale of food and customer goods became very convenient for customers, thus it is necessary to search for ways of its support and optimization. The key goal of the research is to find out the most efficient method aimed at optimization of food and customer goods on-line retail market in today’s conditions. To reach this goal the author used the analytical method of research. On the basis of statistics the fundamental line in optimizing food on-line retail and delivery in it was identified – Dark stores. The author shows main advantages of introducing this method of optimization and estimates figures for the future.

In the field of information security it is always necessary to support a required level of protection, which can cause serious financial costs. The more information you should protect, the more money you should spend on it. The expert on information security shall both develop methods aimed at improvement of information system condition and save funds. To resolve these tasks different mathematic models can be used, such as methods of linear programming. Linear programming is a mathematic subject dealing with theory and methods of resolving extreme tasks on sets of n-dimensional space given by systems of linear equations and inequalities. These mathematic models should be used after assessing a possible damage after information leakage. In the article the authors study the task of company cost optimization. In the majority of cases total costs can be written as a linear equation. At the same time there are some restrictions on a certain root of equation. Simplex-method provides an opportunity to find the solution without using considerable technical capacities of computing.