Information technologies form new trends and directions that contribute to the transformation of reality. These trends are associated with the spread of the Internet, the availability of mobile devices, the creation of miniature production devices, artificial intelligence, which are fundamentally changing the landscape of sales systems, product promotion, and interaction between communities. However, it is worth emphasizing that the change is not shaped by the technologies themselves, but by how they affect social and economic systems. Indeed, information technology is transforming reality, changing everything that we take for granted today – from the mechanisms for the production of goods and services to tools for communication, work and perception of the world around us.

Under these conditions, it becomes relevant to rethink the ecological term ecosystem to describe the scheme of interaction and interdependence of communities. In this article, we will try to systematize the fundamental concepts that have arisen in the scientific research field in response to the development of technologies and the transition of the organization’s activities to the network, like: communities, platform and ecosystem. The purpose of the article is an attempt to give a correct understanding of the new property of the category “platform”, “ecosystem”, “community” in the network.

It is impossible to imagine modern production without quality control of products and services. Standardization and certification is a tool for this control. The authors in the article consider the importance of the application of normative documents on standardization in the tourism industry. One of the important areas of standardization and certification of recreational services is the functioning of hotel enterprises. This is due to the continuous growth of customer requirements for the quality of services provided, a significant increase in service standards in the most developed countries of the world. The adoption of new regulatory documents in this area will contribute to the further development of all types of tourism in the Russian Federation, as well as improve the quality of services provided in this industry.

A world-class pandemic has affected absolutely all spheres of human life and society. All macroeconomic agents – households, firms, the government, the foreign sector – had to adjust to the new economic conditions caused by Covid-19. A serious negative shock to aggregate demand and aggregate supply affected the business sector at all levels, from small to large. In this situation, some industries have strengthened their competitive positions, others have weakened. The goal of the latter during a pandemic is to stay in the “golden mean”, maintain a balance and not leave the market. Some enterprises, failing to cope, were still forced to leave the market. Most of all, this affected the newly created enterprises. As a result, problems such as widespread unemployment, low productivity, supply chain disruption and economic downturn have emerged. By adapting, entrepreneurs have qualitatively changed the conditions for maximizing the profit of enterprises. New tools for the development of entrepreneurship provide a guarantee for the preservation of large and small enterprises in a tough and cramped economy. The article analyzes the development of entrepreneurship in different sectors of the economy, its transformation, as well as the creation of the status of sustainability in critical periods.

During the pandemic COVID-19 there is a big increase in searching for new sources of taxation for the government. Due to the increase of population inquires on social equity the measures extending the progression in personal income taxation and symbolizing the fall of flat personal income tax rate were introduced. In order to effectively transplant the progressive taxation into Russian fiscal system there is a necessity in detailed examination of practical experience that advanced economies possess. Therefore, the task of this research is to estimate the role of income taxation in tax revenues and examine new tendencies in practical application of the progressive taxation scale to the advanced economies of European Community. The article presents the results of analysis of tax contribution to GDP across European Union countries during the period 1995–2019, as well as the role of income taxation in budget revenues. The system of the tax rates in the most developed European Union countries which have a high level of the top tax rate is studied as well as prospective of establishing a system of progressive tax rates in EU countries, which operate a flat income tax at present. The author deduces that there is no potential in EU contact for rising the rates in contract with EU countries operating the system of flat tax rates. The most acceptable characteristics of the progressive taxation scale based on the European experience are outlined.

This article touches upon the case of COVID-19 pandemic and the swift transfer to a new work pattern that may have become the future of the office work. The trend that started after the Fourth industrial revolution, where disruptive technologies have arisen and finally taken a relevant place in the international markets, a noticeable and substantial shift, contributing with the modification of the whole panorama of the organizational structure, started to dominate. Reinventions and the latest technology development fortunately have managed to help in the mitigation of the impact of this pandemic. The access to the internet has become the best ally and the key to solve one of the biggest issues that has showed up: how to minimize the harm brought by lockdowns. The tool predicted in the past and called “Remote work” has been summoned, and fortunately, has been a gratifying solution, and has managed to open a new world of possibilities for workers who take part in the corporate spheres around the world, and absolutely changed the way of work, discovering that, actually, working from distance can be a possibility nowadays.

The importance of the film industry for the state is difficult to overestimate: replenishing the state budget, creating jobs, attracting foreign investments, improving the country’s reputation, promoting national culture, etc. It is necessary to highlight other functions of the film industry: creation and dissemination of certain values, promotion of state ideals and priorities. As an example, the cinema of the People’s Republic of China was taken as the most promising country in this sphere. In ten years, China managed to rise from a low position to the second place in the rating of box office receipts and the number of films released. The main reasons are the state’s protectionist policy, the country’s technological advancement and a large population. As many experts believe, in the near future China will become the largest market in the film industry. The key genres of cinema popular among the local population are action films, comedies and drama films. Due to the pandemic, the industry faced problems in the first half of 2020, but already now, thanks to timely government action, certain improvements are being made. By one indicator – box office receipts – China took a leading position in the world by October 2020.

The article is devoted to the study of intangible assets and intangible capital in the regional socio-economic system. The purpose of the study is to identify the dependences in the distribution of intangible assets of the regions, which determine the creation of the gross regional product. The study is carried out on a relevant topic in connection with the increased role of intangible assets in the creation of a tangible product and the distribution of final consumption goods. Modern scientific schools, both Russian and foreign, are increasingly focusing on the study of creative, creative human labor, focusing on the infinity of knowledge of human capital, which is in the continuous dynamics of development [3]. The author pays attention to investments in education. The results of the analysis of the distribution of investments in intangible assets by federal districts are presented, with the use of correlation analysis the absence of a relationship between the population and the distribution of intangible assets (correlation 38.18%) is revealed. The article also provides the author’s interpretation of the category “intangible capital of the region”, calculated as a set of reproducible, not related to the exploitation of natural resources, intellectual and innovative factors of production [4]. The source of statistical data is the Federal State Statistics Service. The author concludes that the reproduction of intangible capital in the regional socio-economic system is a complex multi-level process that requires a comprehensive study.

The article presents an analysis and assessment of the current demographic situation in the Republic of Tatarstan in 2019–2020 in the context of the dynamics that have developed in the regions of the Volga Federal District. Such indicators as natural population growth / decline, marriage, divorce, birth rate and mortality are considered. In recent years, on average, positive trends in demographic processes have been observed in the Russian Federation and the Republic of Tatarstan. For 2020 the demographic situation in the region has changed under the influence of various factors related to the global economic crisis and the pandemic: a decrease in the marriage rate, an increase in the mortality rate, young people are not in a hurry to have children, if they do, it is only one child. An increase in mortality and a decrease in the birth rate can lead to depopulation of the population. The demographic situation of the republic has acquired a special character, which requires immediate measures to resolve it. The analysis of the demographic indicators of the Republic of Tatarstan in the context of the spread of COVID-19 will allow identifying the most pressing demographic problems and identifying priority areas of demographic policy, and the relevant ministries and departments will develop effective measures to counter COVID-19, taking into account regional specifics.

In the modern realities of economic development the problem of ensuring equal financial opportunities for all regions of the country is becoming particularly relevant. For the Russian Federation, which includes a large number of regions that differ in area, population, natural and climatic conditions, and historical development, this problem is of particular relevance since it significantly affects the level of social and economic development of territories.

At the same time, the degree of economic differentiation of Russian regions not only increases from year to year, but also its significance increases. To ensure equal financial opportunities for regions, the mechanism of interbudget transfers is used, which consists in providing financial assistance by redistributing funds between donor and recipient regions. At the same time issues related to ensuring the financial autonomy and independence of the Constituent Entities of the Russian Federation remain without due attention. In these conditions of development, the problems associated with the study of the development process of the tax capacity of the regions, which characterizes the level of tax revenues to the budget of the Constituent Entities of the Russian Federation are of particular importance. Thus, the object of this paper is to study the formation, use and development of regions of their own tax capacity.

The article deals with the development and use of such an economic instrument as public-private partnership (PPP). At the moment, PPP seems to be a relevant and promising mechanism for the socio-economic development of Russian regions that need to attract new investments. It allows you to overcome the limited budget and solve a larger volume of socio-economic problems of the territory, ensures the economic security of the territory, and becomes an instrument of sustainable development. The paper attempts to assess the level of PPP development in the regions of Russia and the degree of interest of the constituent entities of the Russian Federation in this economic instrument. The study analyzed the results of PPP development in 14 regions of the Volga Federal District for the period 2014–2018. In addition to the data on PPPs themselves, regional strategic planning documents were also analyzed, which made it possible to determine the prospects for the development of PPPs in each region of the Volga Federal District. The analysis made it possible to identify problems associated with both the level of PPP development in the regions under study and with the strategic vision of how this tool should be developed and applied in the interests of the socio-economic development of the constituent entities of the Russian Federation.

Oil is a most valuable resource, the revenues from the extraction of which form a significant share of revenues to the state budget of many countries, including Russia. Nevertheless, in recent years, negative trends have emerged in the oil industry, which, among other things, are associated with increased attention to renewable energy sources. Oil and gas companies face many challenges that are causing major changes in their business strategy. Well closings, postponement and closure of drilling programs, rig downtime, layoffs, office closures and credit renegotiation are just a few of what the current economic crisis has brought with it. In modern conditions, the activities of oil companies are under significant pressure from both external and internal factors. The demand for liquid energy is falling every year, and recent events related to COVID-19 have even questioned the return of industry indicators to the pre-crisis period. All these factors have a significant impact on the accounting and assessment in the reporting of non-current assets of oil companies. Therefore, the question of how accurately oil companies reflect the financial performance of their statements is especially acute these days.

Currently, the activities of commercial organizations are based on business processes, consisting of interconnected procedures aimed at achieving the final result. The most important role in the management of business processes is played by the audit, which in general has a positive effect on the functioning and development of a commercial organization. The relevance of the study of the audit of the efficiency of business processes in a commercial organization, in the aspect of a modern market economy, is determined, first of all, by the active development of entrepreneurial activity, which creates great competition among domestic enterprises. In this regard, there is a need to improve the competitiveness of the organization, production and management activities. As a rule, in order to improve the performance of an enterprise, it is first necessary to conduct a research and assessment of production and management activities, which are carried out as part of an audit of the effectiveness of business processes. The role of an audit of the effectiveness of business processes is to identify deficiencies in the functioning of a commercial organization. This article discusses the concepts of “audit of business processes” and “audit of the effectiveness of business processes”, highlights the features of the audit of the effectiveness of business processes, and also determines their role and importance in the functioning of a modern enterprise. In addition, the article presents the main stages of the audit of the effectiveness of business processes, which are recommended to be followed by each organization when conducting an audit of the effectiveness of business processes.

The article examines the current topic of the main innovations of the federal accounting standard 5/2019 “Inventories” adopted and effective from 2021, instead of the accounting regulation 5/01 “Accounting for inventories”. The basis of this standard is the International Financial Reporting Standard (IAS) 2 “Inventories” and, accordingly, borrows from it a large amount of various aspects, adapting to the Russian specifics of accounting and reporting.

This standard is mandatory for use among all commercial economic entities, with the exception of enterprises representing small businesses. In order to disclose this issue, new norms have been studied in comparison with the ones in force at the current time, and their main differences have been highlighted. The emphasis is on disclosing the concept of reserves, determining the actual value of reserves, as well as other aspects of accounting, illustrated with specific examples. The aspects of the formation of accounting indicators related to the introduction of this standard are also considered. In the end of the study, a conclusion is made about the advisability of introducing this standard and its impact on the quality of the generated reporting from the perspective of external users.

This article is devoted to the study of the impact of monetary policy on the development of the stock market in developed countries; within the framework of this article, we examined the development of the stock markets of the EU countries. Choosing the factors that can affect the development of the securities market, we took into account the peculiarities of modern monetary policy aimed at controlling the economies of developed countries from conditions in strategic commodity markets and inflation rates, dollar and euro.

Modeling the development process of the stock market in the EU countries can be carried out on the basis of the use of economic and mathematical methods. In particular, we carried out a correlation-regression analysis of the dependence of the profitability of the stock market in the EU countries on a number of macroeconomic factors. One of the theoretical justifications for the influence of monetary policy on stock returns may be the credit channel mechanism, divided into the balance channel and the bank credit channel. First, a negative shock to monetary policy increases borrowing costs and lowers the value of a firm’s assets, which can serve as collateral for new loans. This reduces access to credit and, in general, to any type of external borrowing, which leads to the fact that firms are forced to reduce the level of investment. Then the ultimate consequences of the shock can be a decrease in cash flows and profit margins. A somewhat different situation is characteristic of the bank credit channel: restrictive loans force banks to reduce the supply of loans and raise rates. It also has a negative impact on firms’ cash flow, stock returns.

Article is devoted to analysis of the features of use of crowdfunding as way of investing and attracting investments through specialized Internet resources for the implementation of innovative, social and business projects, which requires special competencies from the authors of projects (recipients) that can influence the adoption of a positive decision by business partners and “donors”. Crowdfunding is viewed as an element of the crowd technology system. Definition of “crowd technology” is given, their characteristic features are highlighted. Scientific approaches to understanding the essence of the concept of “crowdfunding” by foreign and domestic scientists have been systematized. Author’s position has been worked out. Classification of types of crowdfunding is presented, namely donation crowdfunding, reward crowdfunding, debt crowdfunding, equity crowdfunding. Advantages and disadvantages of using crowdfunding in modern business conditions are considered. Analysis of certain provisions of the Russian legislation in relation to investing and raising funds using specialized investment platforms. Statistical data on the volume of transactions concluded in Russia using investment platforms are presented. It is concluded that crowdfunding is an innovative socio-economic tool that can become an effective catalyst for entrepreneurial activity in modern conditions, allowing small and medium-sized businesses to find alternative sources of financing to banks and stimulate non-bank lending methods.

The relevance of research on the socio-economic development of the region leaves no doubt. It is especially interesting to study the issue of positioning and promotion of the territory, taking into account the value and customer experience. However, value, especially consumer value, is most often viewed in the context of material objects, goods and services. In this article, the authors consider the brand capital of the territory, gives its author’s interpretation, which, unlike others, is based on the specific nature of the objects of this territory, which forms an additional specific cash flow. In addition, the article presents the author’s model of territory marketing from the standpoint of brand capital management, depending on the territory marketing strategy. The article also presents a hierarchical platform for territory marketing, where the brand capital and brand of the territory are considered from a metaphysical position, which allows us to talk about the specific perception of the intangible asset of the territory. The authors put forward a hypothesis about the influence of the brand capital of the territory’s objects on the investment attractiveness of the region. The article concludes that there are two areas of territory marketing from the standpoint of impact on the target audience and from the standpoint of influence on enhancing investment attractiveness. Also, the article presents scientific polemics from various positions: philosophical, marketing and geopolitical.