Headings of the journal
"Economics and Management"

Annotation: The article examines the issues of tax accounting building and reporting in the management system of commercial organizations. Attention is paid to the requirements of modern tax legislation in the field of tax accounting and its combination with accounting information. The article notes that the issues of creating an optimal system of tax ac- counting and reporting for an economic entity are always relevant, also because tax legislation is actively developing in this area. The study provides an analysis of the requirements of modern tax legislation in terms of tax account- ing by types of taxes and fees. A quantitative and qualitative analysis of taxable entities by the identified groups of large, medium and small businesses is presented. Particular attention is paid to the nature of the model for building tax accounting and reporting for the considered groups of enterprises, including taking into account the place of the tax accounting system in the general management system of the organization, the composition of the order on accounting policy for tax purposes. In conclusion, a number of areas for optimizing the applied models of building tax accounting and factors influencing the nature of such a model within a specific economic entity are highlighted.

Annotation: This article examines the current state of the processes of financing, creation and functional purpose of univer- sity campuses in Russia. The author presents data on the availability and dynamics of costs for the creation of infrastructure facilities in new campuses, including the amount of funding for the construction of academic and residential buildings of universities, research laboratories and leisure centers. The article defines the role of budget investments as the highest priority source of financial support for the construction of university campuses in Russia, as a result of which calculations of the effectiveness of investments in educational and specialized infrastructure are presented. The use of the results of the comparative analysis allowed the author of the article to formulate a conclusion about the need to use such a form of financing projects for the creation and operation of campuses as a public-private partnership. Based on studies of the structure of costs, incomes and investments, the article provides a justification for the expediency of financial investments by the state and private investors in projects of Russian student campuses.

Annotation: The subject of research in the article is the policy directions of maintaining ecological balance in the European region, including through the mechanism of public-private partnerships. The purpose of the work is to study the status and trends of measures in the European Union (EU) to create a “green” economy. The article examines both measures to decarbonize the European economy and the forms of EU policy in this area, as well as typical examples of public-private partnerships and their role in ensuring the “green transformation” of the European region. The research is based on an integrated approach to the consideration of socio-economic problems of regional develop- ment of the EU, which includes systematic comparative analysis, economic and statistical method. As a result of the research, the structure of the planned decarbonization of the region has been determined, its main goals, objectives and forms have been identified, and the areas of work of public-private partnerships in this area have been char- acterized. The role of the planned innovations in the further socio-economic development of the region is studied.

Annotation: The study examines the theoretical and methodological foundations for assessing the reliability of counterparties. Economic relations are becoming increasingly complex and diverse in the modern world. Companies interact with a large number of suppliers, clients and other partners. In this regard, there is a need to assess the reliability of potential counterparties in order to minimize the risks associated with joint activities. The relevance of this procedure for potential partners is to ensure the economic security of the business. The work provides the author’s definition of the term “unscrupulous” counterparty, and highlights its distinctive features. The scientific article proposes two author’s algorithms for checking counterparties for their reliability: independent and using modern automated system products. As an example of a modern automated system product, the author considers the functional capabilities of the ecosystem for managing the Saby Profile business within the framework of counterparty verification. The author’s conclusions contribute to the systematization of approaches to conducting counterparty verification for their reliability in order to protect against financial risks.

Annotation: The study clarifies the conceptual uncertainty of “smart settlements” (whether cities or villages) by proposing a new economic categorization system for Russia’s sustainable regional development. Despite widespread academic and governmental interest, this area suffers from definitional inconsistencies and unclear public-private responsi- bility distribution. The research develops a five-tier classification system: Internet settlements (basic connectivity), E-platform villages (online commerce communities), Smart agro-settlements (technology-enhanced agriculture), Smart manufacturing settlements (cyber-physical production hubs), and Resource settlements (natural resources and data centres). Each category is analysed through technological requirements, economic potential, and im- plementation challenges using Russian and international examples, particularly from China. Key findings reveal that successful “smart settlements” require diversified economic activities, strong inter-regional connectivity, and careful consideration of geographical factors. The proposed system provides a framework for developing targeted strategies, optimizing resources, and creating sustainable agglomeration economies.