The article substantiates the prospect of intensifying the innovation-oriented activities of firms, causing their contribution to GDP, as a large-scale coronavirus pandemic for 2020–2021, chosen from the priorities of the strategic modernization of the national economy of Russia. In a significant way, it was said about the excitement and priorities of the socio-economic development of the Russian Federation. At the same time, the strategic task of the outstanding innovative modernization of the national economy, in particular through the activation of the processes of formation and the expected significant activity of innovation-oriented firms, has not lost its relevance. The innovative activity of domestic firms in the sectoral context is excluded. Cases have been put forward about the main reasons for the inert growth of the total share of innovation-oriented companies in individual economic entities in 2012–2020, and the level of innovation activity has decreased in most industries of the Russian Federation.
The paper notes that in 2019–2020 domestic regulation on issues of major interests of firms has been significantly modernized, primarily in the adoption of federal rules governing the creation of investment platforms and the use of digital assets in the Russian economy. Despite the identified problems of identifying patterns in the economy of the Russian Federation as a whole and in striving for the rapid development of innovation-oriented firms, in particular, the types of structure of advanced, innovative production technologies, the use of large scale, forms of ownership and a special economy by domestic firms is quite diversified.

The paper shows the importance of public-private partnership (PPP) mechanisms in ensuring the quality of transport services in modern socio-economic conditions. The main elements of the project management system and PPP programs in the field of public transport are considered. The main elements of institutional support for the development of PPP projects at the present stage of development of the national transport system of the Russian Federation are identified. The principles for ensuring the effectiveness of PPP mechanisms in the field of transport services have been developed, such as the principle of positive synergy of PPP in the service sector, the principle of dialectical development of PPP projects in the service sector, the principle of strategic flexibility in the organizational structure of PPP project management in the service sector, the principle of rational combination of active and preventive management of PPP projects in the service sector services, the principle of integrated risk management of PPP, the principle of system innovation in the development of services based on PPP. The developed principles will improve the effectiveness of the implementation of PPP methods in various sectors of the service sector due to an increase in the level of congruence, innovation, organizational balance of the publicprivate partnership schemes used, and provide on this basis additional conditions for improving the quality of transport services. A crypto-integration approach to ensuring the quality of transport services is proposed, which will improve the efficiency of the financial and economic functioning of transport complex organizations through the use of the economic potential of cryptography and blockchain, which increase the level of transparency, security and efficiency in the execution of a wide range of business contracts, as well as generating synergistic effects from the implementation of diverse cooperative and integration interactions, both internal and external, directly in the medium and long term affecting the quality level of transport services of any type.

The paper highlights the specificity of rational, boundedly rational and irrational economic behavior of individuals and companies at the present stage of development of economic processes. It is shown that the provision of rational forms of consumer behavior of different groups of economic entities as dominant is one of the strategic tasks of the state socio-economic policy, including the policy of education and upbringing of individuals (financial literacy, education of altruism, the priority of spiritual consumption over material consumption, etc.). At the same time, rational consumer behavior can be formed taking into account the classification criteria we have added – this kind of consumer behavior is usually justified, integrated, legal and socially constructive. The paper examines the features of the development of consumer behavior in the framework of the most typical foreign models, such as the American, German, Japanese, South Korean, Brazilian, Chinese and North Korean models. The stability of this kind of consumer behavior models to negative changes caused by the pandemic crisis of 2020–2021 was assessed in an enlarged manner. A comparative analysis of the intensity of consumer behavior at the individual, corporate and state levels in these countries with the national economy of the Russian Federation (2020) is carried out. It has been proved that an increase in the level of transparency of the state’s economic system, a steady decrease in the significance of corruption risk are important factors in the rationalization of consumer behavior in the field of state and municipal orders.

In most countries, value added tax (hereinafter – VAT) is the main one in the system of indirect taxes, performing fiscal and regulatory functions, it acts as a significant source of budget revenues. The largest volume of revenues to the federal budget of the Russian Federation is occupied by VAT. Companies can refund the VAT paid, and the part of the “input” tax that exceeds the amount of the calculated VAT is subject to reimbursement. On the one hand, this possibility leads to the attraction of working capital, an increase in business activity, and on the other hand, there is a criminal tendency to receive reimbursement from the budget for VAT amounts. At the moment, the tax authorities of the Russian Federation are detecting an increase in the share of VAT refunds in the total amount of VAT receipts and, along with this, an increase in tax refunds presented by taxpaying companies. The methods used by fictitious companies for unjustified VAT refunds are very diverse, and include such fictitious transactions as: falsifying company transactions, establishing fake accounting and office work, and using companies that do not fulfill their tax obligations. The article discusses the features of building an evidence base for illegal VAT refunds in the Russian Federation.

Public debt in the modern world economy is typical for all countries without exception. The existence of such a financial instrument is necessary in order to try to eliminate the main economic contradiction: between the limited budgetary funds and the unrestrictedly growing needs of the state for financial resources. In recent years, the Russian economy has seen a sharp increase in the share of attracted funds in the national currency. In the context of the constant risk of toughening international sanctions on government borrowing, one has to rely, first of all, on national private and institutional investors, namely, non-state pension funds, banks and insurance companies.
During the recovery of the Russian economy from the consequences of COVID-19, borrowing in the domestic market should become an effective tool for regulating money circulation, influence on the budget process, influence on the processes taking place in the loan capital market, and in general, influence the entire economy of the country.
The main objective of the article is to identify clear trends based on the structural-dynamic analysis of the RF internal debt, which will make it possible to draw conclusions about the RF debt structure and thus to understand better the prospects for the domestic debt market.

This article discusses the scientific approaches formulated by the authors in relation to the concept of “tax debt”. The relevance of the study of approaches from the point of view of fixing the conceptual apparatus of “tax debt” lies in the fact that, in the theory of the issue, each author or group of authors denotes the concept subjectively, which makes it possible to constantly discuss the very definition of debt. In practice, we are faced with the division of tax debt into debt on current payments and debt identified as a result of tax audits and other tax control measures. It seems appropriate to legislate the conceptual structure of “tax debt”, which will improve the tax discipline of payers of taxes and fees. A comparative analysis of approaches to the definition of settled and unsettled tax debts allowed us to give the author’s interpretation of these concepts. The criterion sign of the settled tax debt, in our opinion, is the use by the tax authorities in relation to it of the methods of indisputable collection. In case of hopelessness of collection, as well as the non-application at the moment of undisputed collection measures due to economic, social or other reasons, the tax debt should be considered as unsettled.

The development of market relations increases the relevance of the use of accounting (financial) statements to inform interested users about the activities of the organization, its financial position. On the basis of financial statements, its users make adequate managerial decisions. In this regard, market participants – shareholders, investors, creditors and others – must be confident in the reliability of the financial statements with which they have to interact. Despite the existence of internal control systems of organizations, as well as the developed procedures for external audit of the reliability of the reports, the problem of its distortions still remains unresolved. In view of the presence of this problem, it is necessary to study and develop modern methods of internal control systems in order to reduce distortions and errors in financial reporting. The article deals with the problem of evaluating the effectiveness of the internal control system. A specific methodology for rating the effectiveness of the functioning of the internal control system is proposed using the example of the operating organization TAIF-NK AZS LLC, which includes the most significant areas of control covering the most important areas of the organization’s activities and affecting the reliability of financial statements, such as the organization of accounting and reporting, the state of control, enterprise management.

The article examines the confrontation between the United States and China, which manifests itself in the signs of the cold war, which can lead to a direct escalation of trade wars and military conflicts, which, individually or together, will lead to even greater de-globalization or balkanization of the world economy. Despite growing claims on many issues, the two countries are interconnected, in the economic sphere, trade and investment ties remain significant, even as the two countries continue to take steps to limit each other’s vulnerabilities. The dense network of trade, financial, scientific, and academic ties between the United States and China will make it difficult for one side to harm the other without harming itself in the process. In recent years, the Chinese authorities have become more actively seeking to expand their influence to other countries. Chinese corporations have invested heavily in overseas media platforms to bolster China’s discursive power, with the goal of portraying the country as a provider of global public goods, an opponent of geopolitical intimidation, and a proponent of regional and global stability. The United States views China as a serious strategic competitor, which at any moment can take a leading position in the world. Today, the U.S. faces the difficult task of balancing between aggressive opposition to China to protect its interests and prudent cooperation with it to maximize the benefits of its economic recovery.

In the modern world, there are global processes of strengthening the information component in socio- economic relations. The relevance of the systematic study of digitalization and the development of digital innovations is a priority at the global and regional levels. The issue of digitalization is the future of the country. The aim of the study is to assess the level of implementation of the National Program “Digital Economy of the Russian Federation” in the country and in the region. The subject of this article is the study of the transformation of traditional banking into financial and banking ecosystems, which is an important part of the evolution of the banking sector. The research topic is devoted to the description of certain aspects of the new model of the bank. Nowadays, banks look for a new model of building relationships with customers. Many banks try to find the correct operation model focused on ecosystems around their own infrastructure. Various studies show that the formation of banking ecosystems is a global trend. This article is referred to the assessment of the role of local banks in their ecosystem of their region. The article confirms the hypothesis about the actual creation of a new banking model, which includes both financial and non-financial services.

The article studies the role and significance of information resources as a multifaceted issue implemented in various public spheres, and, as a response, causing transformational processes in legislation, politics, economics, culture and social structure by increasing the volume and quality of information needs. The differentiation of the reactivity of these changes is noted, which determines the potential discrepancy between the levels of development of public spheres, which forms a social retardation, the result of which is a potentiated social crisis, and paradoxically contributes to the development of socio-economic tools for regulating progress. It is concluded that the peculiarity of modern Russian society, characterized by the growth of not only information resources, but also information needs that have the properties of inexhaustibility, determines the need to maintain and increase the information potential both at the national and regional levels, since the ability to form dissemination and protection of information determines the information sovereignty of the territory and contributes to the improvement of its socio-economic situation. The observed differentiation in the distribution of information resources, the level of their availability for various economic entities, non-price information signals cause the transformation of a sustainable private information advantage into competitiveness of the socioeconomic and / or political orientation of the regional, national or global levels.

One of the consequences of globalization and digitalization is that today, in order to ensure its own competitiveness on the world stage, any country needs to have an effective system for managing the state innovation potential. The developed innovative potential, with its maximum use, provides the possibility of implementing innovations – a modern driver of the country’s socio-economic growth. Due to the fact that Russia is a state that includes subjects that are significantly differentiated in terms of economic and social characteristics, the priority for this country is to manage the development of innovative potential at the regional level. The basis for effective management of regional innovation potential is its objective comprehensive assessment. Today, the search for a solution to the problem of the lack of a generally accepted multidimensional methodology for measuring the readiness of a region to implement innovations remains relevant. Within the framework of this article, an integral methodology for assessing the regional innovation potential has been developed. With its application, the innovative potential of the regions of the Volga Federal District, which in recent years have shown a different degree of innovative development from each other, has been analyzed. Based on the results obtained, the authors identified trends in the development of the innovative potential of each of the studied subjects and developed recommendations for regional authorities.

Modern market conditions, characterized by high competition, instability of the external environment, dictate to business entities the need to create the most favorable conditions for the development of personnel competencies, since the effectiveness of their activities is directly dependent on the knowledge, skills and abilities possessed by employees. The main principles, the observance of which allows ensuring the effectiveness of the competence-based approach to personnel management, are: achievement of the consciousness and creative activity of the personnel; availability and systematic training; the unity of group and individual training; value-oriented study of issues of professional activity. Based on the above principles, competency models are drawn up to ensure productive work and increase the level of knowledge of personnel, making it possible to combine the types and levels of competencies. A competency-based approach to managing the business career of personnel provides rich opportunities for effective training of employees and building a system for their career growth. In turn, management of the business career of personnel is understood as a purposeful activity to manage professional opportunities and professional growth of employees. The article discusses the role of the competence-based approach in the system of managing the business career of the organization’s personnel, as well as methods for developing and using competency models, analyzes the features of managing the business career of employees when introducing a competency-based approach.

The specificity of the Russian labor market is due to a variety of approaches to its regulation associated with the use of tools from various economic schools. Understanding the problem of imbalance in the Russian labor market is based on the recognition of the inefficiency of the regulatory tools used. The labor market, embracing the problem of the formation of the level of employment and the formation of the level of real wages, influencing the level of poverty and social inequality, regulating and directing the processes of movement of labor in the country, is one of the key elements of the national economic system. The confusion of many approaches of various economic schools, the lack of integrity and uniformity in the actions of regulatory bodies reduces the potential of the labor market to ensure positive economic growth. The importance of human capital in the modern information economy determines the need for the formation and development of a mechanism that contributes to the balanced regulation of the problems of the modern labor market through the factors of the effectiveness of human capital. The stability of the development of the Russian labor market is influenced by the actions of the state in the sphere of regulating wages, unemployment, and domestic aggregate demand. The characteristics of the behavior of workers, the choice of the level of necessary education and the need for investment in human capital on the part of young workers also largely determine the intensification of the processes of development of the labor market.

Automation of research on online radicalization is one of the urgent tasks of modern sociology. On the one hand, the availability of Internet data, including data from social networks, provides unique opportunities for the completeness of coverage of the phenomena and processes under study. On the other hand, despite the increased availability of Data Science tools, their use depends equally on both the relevant skills and competence in the applied subject area. The current work presents the experience of an interdisciplinary research group in adapting and applying tools for the automated collection and preprocessing of data on online radicalization. A toolkit for assessing the importance of words in posts based on the TF-IDF statistical measure is considered concerning the problem of assessing the relationships between communities of socially active fathers affiliated with the “Union of Fathers” and “Council of Fathers” organizations and communities with signs of radicalization belonging to various ideological platforms. The research was carried out based on open data of the social network “VKontakte”. Data collection is implemented using the social network API. The collection and processing of personal data were not carried out. The results of experimental testing showed the presence in some cases of stable relationships between the considered groups of communities. The results can be used in decision support processes when planning regional policies in relation to family and childhood and when planning measures to prevent destructive information and psychological impact.

The article examines the key success factors of entrepreneurs in pre-revolutionary Russia using the example of the Abrikosov dynasty through the study of historical and biographical materials, archival data and scientific publications. The aim of the study was to identify the reasons and factors that contributed to the success of entrepreneurship in pre-revolutionary Russia. Using methods such as comparative analysis and synthesis, analogy, induction and deduction, the article proves that factors such as: industrial innovation, knowledge of customer psychology, attention to the workforce, continuous improvement and expansion of production, the introduction of an unusual three-year management system for that time , high quality products – became the key to the success of entrepreneurs in pre-revolutionary Russia. In addition, the article reveals the character traits of entrepreneurs: amazing diligence, respect for people and work, craving for knowledge and innovation, which led them to success.
The conclusions obtained from the research results are still applicable. Marketing strategies, economic security, ideas of cooperation, personal qualities of character of leaders, family values, high quality – all this in the modern world remains a key factor for success in any area of life.

With the development of social networks and the use of new digital technologies, reputation as a recognition tool in the information environment is increasingly transformed into a significant resource that begins to influence the main indicators of the development of organizations. This article attempts to assess how activity in the digital environment on the example of the state bodies of the Republic of Tatarstan is interconnected with the needs of citizens and their assessments of the effectiveness of the state in the relevant areas.
The hypothesis of the research. In modern conditions, citizens’ activities are increasingly moving into the digital environment and concord with the Internet activity of specialized state organizations, which creates qualitatively new opportunities and tools to increase inclusion, public involvement in ongoing government projects and programs, as well as expands the potential of social dialogue, crowdsourcing and contributes to strengthening social well-being.
The main idea of the research is to try to quantify the correspondence of digital processes (processes occurring in the information environment) with real processes in the field of public administration, and on this basis to determine the policies and programs of state bodies in the Internet environment.

The aim of this work is to study the cloud technology market in Russia. To achieve this goal, the article analyzes the level of prevalence of cloud technologies in Russian economy. Further, the dynamics of the volume of the IaaS and PaaS market in various sectors of the economy is studied. The current state, structure and dynamics of both the Russian cloud technologies market in general and the cloud technologies market are studied in the following areas: services, trade, telecommunications, government, industry and fuel and energy complex, transport, finance. The level of prevalence of IaaS and PaaS in Russia is analyzed, as well as the share of Russia in the global cloud technologies market. The demand for cloud technologies in the modern period is high and tends to grow. The highest growth rates of the volume of the cloud technologies market are observed in government, which is associated with the implementation of the concept of transition of state information systems to a single cloud platform. The increase in growth rates in a number of sectors of the economy is associated, among other factors, with the impact of COVID-19, which led to an increase in the demand for cloud technologies, as well as the gain of experience by market participants in their use.