Headings of the journal
"Economics and Management"

Annotation: The article is devoted to the analysis of indicators of the effectiveness of the fight against smuggling by the Fed- eral Customs Service of Russia and the development of a digital control system for the flow of goods at the level of the Eurasian Economic Union. An analysis of the dynamics of criminal cases initiated under articles of the Criminal Code of Russia related to crimes in the customs sphere showed a downward trend. At the same time, the Strategy for the Development of the Customs Service of the Russian Federation until 2030 indicates the need for systematic improvement of the law enforcement function of customs authorities, which creates the need for the introduction of digital technologies. In modern conditions, important digital technologies are blockchain, artificial intelligence, the Internet of things and big data technologies, which are integrated into a single digital system of industry management. The article shows the great potential for the development and implementation of an industry-wide system of control over the movement of goods within the customs system of the Russian Federa- tion and the Eurasian Economic Union. The key risks of the proposed measures for the introduction of digital technologies into the activities of customs authorities in order to combat smuggling are identified and the target characteristics obtained after the implementation of the proposed measures to combat smuggling are presented.

Annotation: The article analyzes the digital economy of the Russian Federation using the methods of such international organi- zations as the Portulans Institute by the Network Readiness Index, the UN Department of Economic and Social Affairs by the Global E-Government Development Index, World Intellectual Property Organization by the Global Innovation Index. The factors constraining the development of the digital economy of the Russian Federation have been identified: the insufficient level of technology development, especially “new” technologies, telecom- munications and logistical infrastructure, content provision, electronic participation; an imperfect management system of the country’s digital development; environmental instability, manifested in the energy inefficiency of the economy, the inconsistency of the country’s environmental indicators with international standards. It has also been established that the human capital is one of the key drivers for the development of the digital economy of the Russian Federation, which is characterized by a high level of literacy of the population, financing of research and development projects, the prestige of Russian universities, as well as technical and engineering specialties.

Annotation: The article examines the issues of modern development in Russia of investment models and instruments aimed at investors with an Eastern mentality, the so-called partnership financing. Attention is drawn to the need for the development and implementation of such financial instruments, with their regulation taking into account the turn of the Russian economy to the East. The article notes that each such implemented financial mechanism and instrument must comply with the Eastern mentality and traditions. The study provides an analysis of the mechanism introduced in Russia in 2023 as an experiment in a number of South-Eastern regions of the country to introduce the practice of partnership activities. The analysis of the subjects of this experiment, the legally adopted mechanism of its functioning and the regulatory framework, the types of financial instruments (operations) introduced in this case are presented. Particular attention is paid to the application of rules and accounting standards when reflecting these partnership financing transactions among economic participants in the experiment. As a result, conclusions are made about the need to expand such an experiment, as the practice of conducting partnership activities accumulates, and the need for a clearer definition and regulation of accounting issues for partnership operations.

Annotation: The article is devoted to the transformation of the economy in the context of digitalization and the introduction of innovative technologies. The article examines the impact of information and communication technologies on various aspects of companies’ activities, including distance learning, contactless transactions and remote work, especially in the context of the past COVID-19 pandemic. The author focuses on the importance of digital tech- nologies, such as Big Data, artificial intelligence, the Internet of Things and mobile technologies, to increase competitiveness and adapt businesses to new business conditions. The geographical aspects of the spread of these technologies are analyzed, with special emphasis on the leading positions of China, the United States and Singapore. The article also highlights the role of digital innovations in solving production problems and developing international economic cooperation. It is concluded that there is a need for further development and implementation of digital technologies to ensure sustainable economic growth and integration of companies into the global innovation environment.

Annotation: In this article, the authors substantiate the need and possibility of developing and implementing various co-financing schemes for the progressive development of physical culture and sports in the Russian Federation. Based on the analysis of the fundamental regulations governing the area of activity under consideration, the article presents the level and content of legal regulation of the development of physical education and sports. Based on sufficient empirical material, the existing, objective and relevant trends that underlie the budgetary and extra-budgetary financing of physical culture and sports in Russia are identified. At the same time, the economic feasibility of using alternative financing instruments is substantiated and possible prospects for using various sources are determined from the point of view of compliance with the principle of sufficiency. The issues of non-traditional financing of sporting events in our country, due to the mutually interested partnership of the state and private business, presented in the article deserve attention. The authors present a set of appropriate government sup- port measures designed to ensure the progressive and effective development of the sector under consideration.