CONTENTS
ECONOMIC THEORY
Kovtun E. N., Mikhlin V. S. Basic approaches for assessing the market value of property. 5-11
Voronina O. V. Assessment of the level of internet penetration and development of digital
commerce. 12-18
ECONOMICS AND MANAGEMENT OF ENTERPRISES AND INDUSTRIES
Bai T. V., Tarkhanova N. P. Digital transformations as innovative way of development in the
hospitality industry. 19-26
Lukina E. M. Manufacturing industry as the locomotive of Russian economic development under
sanctions. 27-35
Rudakova L. V. Problems of development of information systems of management of business
structures. 36-43
Hertek B. A.-o., Filin S. A. Development of a model of a management system for innovation
projects in the activities of enterprises in the infocommunication industry. 44-51
WORLD ECONOMY
Gordienko D. V. Methodological approach to the assessment of the potential of import substitution
in the economy of the Russian Federation and the opportunities for its implementation. Part 4.
Assessment of the capabilities of the People’s Republic of China to realize the potential of import
substitution of manufacturing products. 52-81
Smirnov S. V., Genkin E. V., Filin S. A., Balakhanova D. K. Company networking in globalization:
essence, structure and principles. 82-92
ECONOMIC SECURITY
Bykovskaya Yu. V. Expenditures of the federal budget of the Russian Federation on national
defense, national security and law enforcement activities in the conditions of the current stage of
development of the russian economy. 93-113
Pechenaya L. T., Revnikova M. N. Food sovereignty of Russia in modern geopolitical conditions:
ways, assessments, methods of achievement. 114-122
ECONOMIC AND SOCIAL DEVELOPMENT OF THE REGIONS
Krivulya O. A. Evaluation of the efficiency of use and analysis of the availability, movement
and provision of fixed assets of enterprises of the Luhansk People’s Republic. 123-129
Shanaev G. T., Bataev T. Z. Analysis of the state and trends of tourism development in the North
Caucasus Federal District. 130-137
FINANCES, MONEY CIRCULATION, CREDIT
Davtaeva Z. R., Nasukhanova M. R., Mezhieva A. I. Specifics and peculiarities of the structure and dynamics of consolidated budget revenues in Russia. 138-146
INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS
Abbasova L. R., Nechaev A. S., Ibragimova A. V. Analysis of investment decision-making
factors by regional enterprises. 147-155
Gorlov S. M., Molchanova R. V. Analysis of financial indicators in indicators and metrics for
assessing the competitive environment. 156-162
Molchanova R. V. Monitoring and evaluating the results of operational risk management. 163-169
Tchaikovsky A. M. ESC principles in corporate governance of organizations. 170-175
ACCOUNTING AND TAXATION, ANALYSIS AND AUDIT
Basnukaev M. Sh., Dzodzikova F. V., Manukhina L. A. Main directions of tax policy of the
Russian Federation in the context of reducing the financial risks of the state. 176-185
Kovalenko G. K. Interrelation of tax administration functions in the context of digital
transformation. 186-193
ANALYSIS OF FINANCIAL AND ECONOMIC ACTIVITIES
Kirey V. V. Basic principles of ecosystem accounting. 194-199
Melentieva O. V., Plikus T. A. Modern specifics of the development of financial services in the
economic system. 200-206
SERVICE SECTOR
Shamakhov V. A., Burlov D. I. Assessing the impact of creative industries development on cultural heritage and tourism. 207-214
