CONTENTS

ECONOMIC THEORY

Golubeva G. F., Gendon A. L. The main directions of Russia's transition to the digital economy. 4-9
Gordienko M. S. Fiscal policy of the Russian Federation during the period of quarantine restrictions of 2020. 10-16
Brattsev V. I., Grishanova A. M. Digitalization development trends as a factor determining the improvement of tax administration. 17-21
Fufaev M. D., Ermakova M. N. Analysis of the participation of domestic companies in the development of the Russian financial market. 22-27

ECONOMICS AND MANAGEMENT OF ENTERPRISES AND INDUSTRIES

Galaida A. M. Accounting for uncertainty factors in the firm's economy. 28-33
Karpova I. F. Analysis of the influence of innovations on the formation of competitive advantages of the enterprise. 34-37
Shlychkov D. S. Cost management of an economic entity in a modern business conditions. 38-44
Nikiforenko E. S. The role and place of internal tax control in the system of effective management of the organization. 45-49
Zatsarnaya N. A. Tax instruments as a lever for control of the parameters of economic subjects and their environment. 50-54
Bureiko I. G., Zhilyaskova N. P. On aspects of ensuring the economic security of an agricultural enterprise. 55-59

FINANCES, MONEY CIRCULATION AND CREDIT

Fomin G. P., Sukhorukova I. V., Maksimov D. A., Aleshina I. F. The model of the formation of risks in the financial pyramid. 60-66
Shubina T. V. Financial risk management of a taxpayer – legal entity. 67-72
Al-Saadi Mohanad Rahim Salim. The role of financial analysis indicators in the process of risk reduction in commercial banks. 73-77

ACCOUNTING, ANALYSIS AND AUDIT

Nurmukhamedova Kh. Sh. Equity capital: problems of theory and practice of accounting. 78-82
Arkhangelskaya L. Yu. Statistical simulation of the tax burden of institutional units – a tool of business analytics. 83-89
Melekhina T. I., Sedova E. I., Karpova I. F. Prospects for application of modern assets and control of fixed assets in russian organizations. 90-97
Goloshchapova L. V., Golubeva G. F. Development of an effective remuneration system based on KPI ob-jectives to control salary expenses. 98-103
Smolyakov O. A. Approach to technical and economic evaluation in accounting and analytical support of the exploitation stage of a high technology product. 104-108
Korchagina L. M. The principles of organizing the internal audit system in a market economy. 109-113
Phan Thi Thanh Quyen. Transformation of the internal audit is an effective way to increase the contribution to the sustainable development of a business entity. 114-119
Mosoyan Zh. A. Implementation and realization of internal audit in agro-industrial enterprises. 120-125

INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS

Korobeinikova L. S. Public procurement: data management for corruption risk assessment. 126-129
Savostyanov D. A. Priority analysis of pre-investment risks. 130-135
Nazarova N. A. Tax burden: principles and effective ways of optimization. 136-142

WORLD ECONOMY

Rozhkova N. K., Rozhkova D. Yu., Blinova U. Yu. Prospects for the application of the principle the priority of substance over form in the accounting practice of Russia and Vietnam. 143-148
Zhuravleva I. A. The potential of customs payments in the modern realities of trade relations with the EAEU and EU countries. 149-156