CONTENTS

ECONOMICS AND MANAGEMENT OF ENTERPRISES AND INDUSTRIES

Kuz’menko O.V., Chumakova N. V., Guzhvina N. S. Risk management of an agricultural enterprise is the key to its sustainable development. 5-12
Sekirina N. V., Zheleznyakova A. A. Efficiency of economic activity: essence and approaches. 13-20
Smirnov Y. O. A set of support Measures for the Renovation of the Civil Fleet: Fees, Credit Instruments and Regulatory Approaches. 21-27
Sonin A. A. Carbon Risk Premium and Value of Oil and Gas Companies. 28-32
Chebotareva Z. V., Pokharel R. K., Shapoval E. V. Features of legislative regulation of control over transfer pricing. 33-39
Ruzimatov H. A. Financial Policy Transformation of Tobacco Companies in the Context of ESG Criteria: Balancing Industry Specifics and Sustainable Development Requirements. 40-45
Zaitsev S. V., Stepanova D. I. Assessment of the role of the fisheries complex in ensuring food security of the country as a tool for achieving target indicators of strategic planning. 46-52

INVESTMENT, FINANCIAL AND MANAGEMENT ANALYSIS

Tsertseil J. S. Formation of a financial mechanism for the sustainable and dynamic development of small and medium-sized enterprises in Russia. 53-64
Mantulikova Y.S, Shuvalova E. B. Tax instruments for the sustainable and dynamic development of small businesses. 65-69
Topchi Yu. A. Finance for sustainable development of small and medium-sized businesses in the context of achieving the national goal of the Russian Federation. 70-74
Meshkova D. A. Financial stability of small and medium-sized enterprises and its features in cities of federal importance. 75-81
Budaeva Yu.Zh., Shubina T. V. Problems of sustainable development of finance of SMEs in the context of digitalization and ways to overcome them. 82-88
Ermilova M. I. Formation of ESG rating for Russian developers in the context of sustainable development. 89-95
Ukraintseva I. V. The Importance of SWOT Analysis in Selecting Directions for Improving the Financial Stability of an Agricultural Enterprise. 96-102
Romanovsky V. A. Analysis of sustainable development of the audit services market. 103-109

ECONOMIC AND SOCIAL DEVELOPMENT OF THE REGIONS

Perepelitsyna A. А. Formation of a regional mechanism for the development of the system of additional education for children (on the example of the Moscow region). 110-119
Dadashev A. Z., Meshkova D. A. Finance of the Largest cities — Subjects of the Russian Federation. 120-125

ACCOUNTING AND TAXATION, ANALYSIS AND AUDIT

Aksenova A. A. Digitalization of personal income tax administration. 126-130
Korzovatykh Zh. M. Non-financial reporting in the context of the implementation of the concept of sustainable development. 131-137

FINANCES, MONEY CIRCULATION, CREDIT

Akhilgov D. R., Omelchenko E. Yu. Central Bank as a regulator of monetary policy. 138-146
Panskov V. G. Tax tools to mitigate the demographic situation for sustainable development. 147-155
Semenova G. N. Tax regulation of foreign economic activity in the Russian Federation. 156-165
Butkova O. V. Financial capital and its influence on the financial stability of agrarian business enterprises. 166-171
Batueva I. A. Sustainable Development and Banking Products: New Paradigms of Cost Management. 172-179
Keri I. T. Financial instruments and models of sustainable development. 180-188
Shkryabina A. Y. Financing higher education: adaptation to sustainable development goals. 189-195
Dyuzhov A. V. System of sources of financing of activities of non-profit organizations in the Russian Federation. 196-202

DIGITAL ECONOMY

Bei G. Digitalization of finance: risks, legal regulation and directions of sustainable development policy. 203-208
Tagin N. E., Sokolnikova I. V. Big data in financial management. 209-214