Лебедева Наталья Юрьевна

Over the past few years, the Russian economy has been exposed to many challenges, which include fluctuations in inflation and the exchange rate, as well as all possible sanctions from Western countries, and accordingly, a thorough analysis of the consequences of raising the key rate of the Central Bank of Russia (CBR) is relevant in the process of studying the impact of monetary policy on various sectors of the economy. The purpose of this study is to identify the key factors contributing to an increase in the key rate, and is aimed at assessing the impact of this growth on the business environment and the quality of life of society as a whole. To achieve this goal, it is necessary to consider the consequences of an increase in the rate for small and medium-sized enterprises, as well as for consumer lending, with regard to the financial well-being of the population. The results of this analysis indicate that the positive dynamics of the key rate leads to an increase in the cost of loans, and consequently a decrease in the availability of borrowed funds and a reduction in consumer demand. Such consequences create additional difficulties for the business, leading to a revision of the financial and investment management strategy for the latter. This means that it is important not only to analyze the consequences, but also to offer recommendations for adapting to new conditions, and understanding these processes can become the basis for developing more effective solutions both at the level of an individual business and at the level of public policy. Thus, this study is aimed at updating issues related to changes in monetary policy and helping various economic participants adapt more quickly to new realities.

The article examines the current trends in the digitalization of the banking sector, analyzing the impact of new technologies on banking services and operations, which is an integral part of the modern world and is actively developing in Russia. The article is aimed at researching the digital maturity of banking organizations and their readiness for global changes within the framework of digital transformation. The author draws attention to several key aspects, such as fast payment systems (SBPs), payment stickers, Buy Now Pay Later (BNPL) and the introduction of the Digital Ruble. The relevance of the study is to identify the importance of digital technologies to improve the efficiency and convenience of financial transactions, and considers their potential and possible risks. The methodological base of the study is based on the analysis of data from information and analytical reviews of the SDI360 digital audit agency together with experts from partner companies. In general, the article provides an overview of current trends in digitalization in the banking sector and emphasizes their importance for the development of the industry. The practical significance of this article lies in the fact that it will help banking professionals and managers to better understand current trends in digitalization and their impact on the banking sector. This will allow them to make more informed decisions when developing and implementing digital strategies, as well as improve the quality of services and operations provided. The scientific significance of the article lies in the fact that it provides an analysis of current trends in digitalization in the banking sector based on current data and research. This can be useful for scientists, students and anyone interested in the development of the banking industry in the context of the digital economy. The article can also serve as a basis for further research in this area. Thus, the article on current trends in digitalization in the banking sector has both practical and theoretical significance, contributing to the development of the banking industry and scientific understanding of digital transformation in this area.

The article examines the role of the regional bank Center-invest in promoting ESG (Environmental, Social, and Governance) strategy that promotes sustainable development and environmental protection. It describes the impact of the green economy on business and society, as well as measures taken by the bank to support environmental projects and investments in renewable energy sources. The authors emphasize the importance of joint efforts of all members of society to achieve global environmental sustainability.

The small business sector is one of the most promising growth drivers for the Russian economy. Accordingly, state support and stimulation of the further development of the small business sector is an urgent issue in the new crisis conditions, which are marked by the widespread spread of COVID-19, the pandemic and the accompanying massive state restrictive measures that had a direct impact on the functioning of the economic system. The paper considers the situation of small business in the current economic conditions of 2020, as well as the main aspects of the current state policy to support this sector of the Russian economy on the basis of a market approach. The article highlights the main formed barriers that prevent the increase in the effectiveness of government measures to support small businesses. However, along with the impeding factors, new incentives for the development of small business are highlighted, supported by an orientation towards the basic principles of a market economy.

The article is devoted to the analysis of the development of the cryptocurrency market in modern economic conditions and the prospects for the issuance of digital currencies by central banks, the opportunities that are formed for wholesale and retail payments in the economy. The risks associated with this financial innovation are highlighted and measures to minimize them are proposed.

A general algorithm has been developed for choosing the optimal tax regime for individual entrepreneurs, according to which any individual entrepreneur planning to register their activities or have already carried out it, will be able to choose the optimal tax regime that will bear the minimum tax burden and therefore retain a larger percentage of profits for business development.

The article is devoted to characteristics of audit process quality and audit evidence as factors of improving the efficiency of business processes. The main obligatory characteristics of information which the auditor collects in the course of conducting check are considered.

This article draws attention to the place of non-bank credit institutions in the modern banking system. The detailed characteristics of NPO varieties are given with the allocation of their place in the market of non-banking services. With the integration symbiosis between the Internet technologies discussed in the article and monetary operations, new horizons for cooperation between NGOs and clients are opened up, on the one hand, and on the other hand, with the support of the experience of the past years, the entire range of services is improved for each non-bank credit institution.