Headings of the journal
"Economics and Management"

Annotation: The relevance of the topic of this study is due to the fact that the digital transformation of the banking business has allowed customers around the world to reach a new level of accessibility and convenience, but this change has been followed by a number of new threats in the field of cybersecurity. Financial institutions must be prepared for the threats posed by intruders, who are constantly developing new strategies to take advantage of the short- comings of banking systems. The purpose of the work is to study potential cyber threats existing in the banking sector in order to develop methods for their identification and counteraction. The article shows the difference in the concepts of cyber threat, cyber-attack, and cyber representation. The types of cyber risks in the banking sector have been studied. Significant examples of cyber-attacks on Russian banks are analyzed. Based on the conducted research, the directions of minimizing cyber threats in the Russian banking sector are presented. It is noted in the article that despite the constant emergence of new and improved old methods of cyber-attacks, knowledge of the types of threats can significantly reduce their implementation with the right security controls, which gives organizations a higher level of cyber resilience.

Annotation: The article examines the current state of the Russian banking sector, which is characterized by the uneven forma- tion of the resource base of commercial banks and the intensification of lending policies. The author systematizes the internal and external factors affecting the development of the banking sector, including: the availability of a customer base; the reduction of the key interest rate to 18%; the low investment attractiveness of deposit operations; the increase in the supply of corporate loans; and the tightening of the Central Bank of the Russian Federation’s monetary policy. The analysis of the assets and liabilities of the Russian banking sector reveals that net profit is increasing, while the liquidity of commercial banks’ assets is decreasing. The identified trends in the growth of borrowers’ debt burden indicate a priority increase in the credit debt of non-financial companies, which requires optimization of the structure of loans under targeted loan agreements. The article examines the problems of functioning of banking sector entities, as a result of which practice-oriented solutions are formulated to improve the efficiency of commercial banking development in a risk environment.

Annotation: A quantitative assessment of the competitive environment of the Russian mobile communications market was carried out in the article. The strategic importance of the industry and its high degree of concentration make such monitoring important for both government regulatory bodies and private economic agents. The research was based on a comprehensive analysis of the market structure by calculating a system of formalized statistical and economic indicators: four-firm concentration ratio, the Herfindahl – Hirschman index, the relative entropy, the variance and coefficient of variation of market shares, as well as the Rosenbluth index. All calculations were performed on current data using Microsoft Excel software. The results obtained confirmed empirically the hypothesis about the existence of a rigid oligopoly in the market with the dominance of the four largest telecom operators. Based on the analysis, practical recommendations were formulated for regulatory authorities, including measures to reduce barriers to market entry, regulate pricing, and strengthen antitrust control. Key strategic patterns of behavior for businesses in conditions of high market concentration have been identified. The results of the study demonstrate the effectiveness of using statistical methods for objectively diagnosing the level of market competition and suggest specific ways to develop it in a strategically important segment of the economy.

Annotation: The article describes the stages of development of the digital financial assets market. The chronological sequence of development of the digital financial assets market is described, and the regulatory framework regulating the issue and circulation of digital financial assets are considered. The analysis of the digital financial assets market is carried out, within the framework of which the volume and number of issues of digital financial assets in the period from 2022 to 2023 are considered. The forecast for 2024 by volume and number of placements is presented, information system operators are analyzed by volume and number of transactions, leaders are identified, issuers are analyzed by number and volume of issues, market shares of leading issuers by volume of outstanding issues are considered. An example of the practical application of various types of digital financial assets by companies (digital financial assets for the right to demand money, hybrid digital financial assets, digital financial assets as a tool for motivating employees, digital financial assets for a non-interchangeable token, digital financial assets for the market value of an asset, digital financial assets for the market value of an asset with guaranteed income) is considered. The article presents visible prospects for the development of the digital asset market.

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.