Золочевская Елена Юрьевна

Introduction. The contemporary public sector operates under conditions of increasing complexity in managerial functions, digitalization of the budgeting process, expanded interagency coordination, and heightened demands for efficiency in the use of public funds. Under these circumstances, research focus has shifted from mere compliance with budgetary discipline to the evaluation of internal processes, as losses of public resources occur not only during budget execution but also in off-budget processes. Excessive documentation and approvals, redundant manual data entry, paper-based records, repeated returns of documents for revision, and increased labor inputs may not individually constitute budgetary risks, but they hinder the effective delivery of public functions within a changing institutional environment. Purpose. This study aims to substantiate the development of internal financial audit into a comprehensive internal audit system within public sector organizations and to identify institutional conditions under which such a transformation can be regarded as a factor enhancing operational efficiency in these organizations. Methods. The research employed theoretical, institutional, and comparative-legal analyses, alongside examination of normative, methodological, scientific, and official analytical materials. This approach enabled investigation of the issue at the intersection of auditing practices, budget regulation, internal control, accounting, public auditing, and risk management. Results and Conclusions. The current Russian model of internal financial audit represents a mature budgetary-legal framework; however, its scope is confined to budgetary procedures, budgetary risks, internal financial control, budget accounting, budget reporting, and financial management quality. Operational efficiency emerges across a broader set of internal processes, including drafting of regulatory acts, strategic planning, execution of directives, permitting and supervisory activities, handling of citizen and organizational requests, and supporting functions such as human resource management. Consequently, the influence of internal financial audit on operational efficiency is indirect and partial. A four-stage transformation model is proposed, consisting of a federal pilot, extension to subordinate agencies, expansion to regional and municipal levels, and subsequent coverage of budgetary and autonomous institutions, with concurrent implementation of legal, methodological, organizational, and human resource measures to prevent superficial expansion of the audit scope without enhancing analytical rigor.

Introduction. The accounting and tax system of any economic entity currently uses various financial management and planning tools. At the same time, new trends and directions are becoming relevant, which allow not only to competently carry out economic activities, but also to be stable in the context of changing global and national economic conditions. Of particular importance is the introduction of digital technologies in business processes and in the internal control system associated with the current taxation system and the definition of a new format of tax relations with various categories of taxpayers, both in the tax monitoring mode and in the tax experiment mode in the form of ACS (automated simplified taxation system). The transformation of tax relations is due to the transformation of the entire public administration system and the digitalization of the public sector by 2030.The purpose is to describe the general theoretical aspects of the functioning of the accounting and tax system in the economic activities of economic entities, characterize the positive experience of introducing digital technologies and present trends in the field of digitalization of business processes, including in the field of taxation and the formation of a new model for building tax relations in the context of automation of accounting procedures at macro and micro levels.Methods. The authors relied on general scientific methods of cognition: analysis and synthesis, deduction and induction, theoretical and methodological approach, modern materials of scientific works on the presented topic, SberPro resources as a forward in the field of introducing digital technologies and AI in the field of business process management, as well as information and statistical bases of the Federal Tax Service of Russia and other authorities and management.Results. Analysis showed that digital business process management allows you to more effectively control all accounting, tax and analytical information and documentation that reflects the organization's activities for a certain period of time. Of particular importance is the introduction of digital technologies in business processes and in the internal control system associated with the current taxation system and the definition of a new format of tax relations with various categories of taxpayers, both in the tax monitoring mode and in the tax experiment mode in the form of ACS (automated simplified taxation system).Conclusions. Digital technologies in the near future will permeate all spheres of life of economic entities and authorities. The introduction of accounting and control tools will optimize the management of financial resources, both at the macro and micro levels.

Introduction. In the current conditions of modernization of the education system, according to the authors of this study, the search for alternative sources of financing educational organizations is becoming especially relevant. Endowment capital is a promising tool for ensuring financial stability and development of educational institutions, but its use in Russian practice, especially in the field of additional education, remains limited. The relevance of this study is because the current economic situation in the Russian Federation is characterized by limited budgetary resources, which creates objective prerequisites for searching for alternative mechanisms for financial support of the activities of domestic educational organizations. Purpose. Development of recommendations for improving the financial mechanism for attracting and using endowment capital by additional education organizations based on the analysis of existing practices and identification of key problems. Materials and methods. This study is based on the analysis of the regulatory framework, statistical data on the activities of additional education organizations, as well as the results of a survey of the heads of 45 additional education organizations in various regions of Russia. During the study, the author used methods of comparative analysis, expert survey and mathematical modeling. Results. During the study, the authors identified the main barriers to the formation of target capital in organizations of additional education: insufficient legal elaboration of mechanisms, low awareness of potential donors, lack of specialized competencies among the management of organizations. The author proposed a set of measures to improve the financial mechanism, including the creation of regional support funds, the development of standard documents and training programs. Conclusions. The study conducted by the authors showed that the target capital of an educational organization can become an effective tool for ensuring the financial sustainability of organizations of additional education in the context of limited budget financing. However, during the study it was established that for its successful implementation, systematic work is needed to eliminate legal, institutional and competence barriers. The recommendations developed by the author of this study create a practical basis for modernizing financial mechanisms in the field of additional education and can be used by all interested parties.

Introduction. Digital currencies have quickly become one of the principles of digitalization of the financial system. Following the emergence of a large number of scientific projects on digital currencies, the issues of creating reliable digital currencies have been implemented at the state level. Since digital currencies can influence not only monetary conversion, but also national sovereignty and strengthen settlements, the issue of their quality is becoming increasingly relevant, especially in the context of sanctions pressure and technological transformations. Research into various approaches to the architecture of digital currencies can reveal them as a reliable tool for implementing financial and tax policies. Purpose. The authors aim to analyze how differences in blockchain architecture and the degree of centralization affect the efficiency, programmability and international compatibility of national digital currencies. As a specific research task, we compare the digital ruble with similar projects in other countries - China, Brazil, Sweden, Iran and the EU. The analysis focuses on architectural solutions as key factors determining not only technical characteristics, but also economic and political consequences. Materials and methods. The methodological basis of the study was a comparative institutional analysis, a case study of six national digital currency projects, and the interpretation of official technical documents and regulatory acts. Elements of parametric modeling were used to assess the impact of architectural solutions on transaction costs, settlement speed, and automation capabilities. Results. The authors established a relationship between the architectural solutions of the digital currency and the substantive characteristics of its application. It was found that centralized models, similar to the one used in the digital ruble, provide a high level of control, but limit cross-border scalability. Hybrid architectures, like those in China and Brazil, allow achieving a balance between control and flexibility. It is shown that architectural parameters directly affect economic efficiency, especially in the context of cross-border payments and programmable budget transfers. Conclusions. The article substantiates the thesis that the architecture of the digital currency blockchain is not a technical, but an economic and strategic variable. The choice of design determines not only the functionality, but also the integration potential of national digital currencies. The CBDC architecture becomes a platform for the implementation of "invisible technologies" that ensure automatic compliance with the rules without the need for direct intervention. In this context, the digital ruble, while maintaining the current configuration, requires additional steps towards interoperability and expansion of functional interfaces for integration with both the national tax system and future international settlement circuits.

Entrepreneurship is a priority area for the development of the Russian economy. Thanks to the functioning and development of small and medium-sized businesses, new jobs are being created, technologies, spheres and industries are developing, the quality of goods and services is improving, and modernization is taking place. The article discusses various approaches to the definition of entrepreneurship as a special type of economic entities and the peculiarities of the development of Russian entrepreneurship, provides statistical data. The authors conclude that creating favorable conditions for the functioning and development of business, financial, tax and other types of state support are significant measures, The Government is committed to the development of the enterprise sector and contributes to the sustainable growth of the country’s economy.

Digital transformation also affects the education system. Educational organizations during the pandemic faced a massive transition to online education and the rapid development of digital technologies. However, along with the development of digital technologies, it is necessary to pay special attention to the development of digital etiquette. At the same time, the successful social adaptation of foreign students largely depends on the development of digital etiquette at the University.

The article presents an analysis of the essence and approaches to understanding the term "tax administration", an analysis of the dynamics of revenues administered by tax authorities, and also calculates the coefficient of their collection as a tool for assessing the effectiveness of the tax administration system for the period 2020-2022. On the scale of the Russian Federation and the Rostov region. The structure and dynamics of changes in the volume of tax revenues by levels of taxation and types of taxes to the consolidated budget in the country and region for the corresponding period have been studied. Based on the calculations, a list of budget-forming taxes for 2022 was selected, and the dynamics of the debt of the consolidated budget in the Rostov region by taxation levels was studied.

The article deals with the main results of sociological research conducted among universities of the Rostov region in the framework of the priority project «Development of export potential of the Russian educational system». The main problems faced by universities in the process of attracting foreign students, as well as in the implementation of educational programs for foreign citizens. Features of construction of strategy of recruiting at the regional level are revealed.

The article defines the nature and content of the category "government contract". We have undertaken a critical analysis of the modern approach to the management of the implementation of government contracts. The ways to optimize public spending and the interaction between government and business, also through the using of project management, are offered

The article considers the problems of economic security the offshore business in the conditions of legislation improvement on transfer pricing and use of the territories with a low level of the taxation.

This article examines strategic management of the modernization of public administration in Russia based on the methodology of project management. Describes the benefits of project management applied to the management of innovation in public administration. Briefly outlined the legal framework of strategic planning and classification of documents of the state of strategic planning in the Russian Federation. Concludes that the project management gives tool which allows you to achieve the strategic objectives for the modernization of public administration the most effective way.