Aleksandr Suglobov

The article examines the theoretical, methodological, and practical aspects of building a company’s marketing communications in the digital environment. The relevance of the study is determined by the growing role of digital channels in promoting goods, works, and services, as well as by the need to move from the fragmented use of individual digital marketing tools to the formation of an integrated and customer-centric communication system. The purpose of the article is to develop a scientifically grounded approach to building a company’s marketing communications in the digital environment. The methodological basis of the study includes systemic, process-based, and comparative approaches, as well as methods of analysis, synthesis, consumer segmentation, customer journey mapping, and evaluation of marketing communication performance. The article clarifies the concept of digital marketing communications and systematizes their key components, including objectives, target audience, value proposition, content, digital channels, customer data, and the analytical framework. An algorithm for developing integrated marketing communications is proposed, comprising a digital presence audit, audience segmentation, customer journey modeling, development of a communication platform, channel selection, implementation of personalization and CRM communications, and KPI evaluation. The study substantiates that the effectiveness of communication policy depends on the consistency of channels, personalization of interactions, use of customer data, and application of end-to-end analytics. The practical significance of the study lies in the possibility of applying the proposed algorithm to improve marketing communication efficiency, optimize advertising budgets, increase conversion rates, strengthen customer retention, and enhance the return on marketing investment.

The article is devoted to the analysis of key problems of the development of the regional economy of the Russian Federation in modern conditions. Theoretical approaches to the study of territorial socio-economic differentiation are considered, the main factors of interregional inequality - natural resource, infrastructure, demographic and institutional - are described. The analysis of the dynamics of the gross regional product, the budgetary provision of the constituent entities of the Federation and migration processes was carried out. Particular attention is paid to the problems of single-industry towns, depressed territories and imbalances in the development of the Far East, the North Caucasus and the Non-Chernozem zone. Areas for improving state regional policy have been proposed, including mechanisms for equalizing budgetary provision, the development of priority development areas and the digitalization of regional development management.

Methodological tools for assessing the social effectiveness of housing policy at the meso level. In modern conditions, regional housing policy is being transformed from a purely economic instrument into a key factor of social well-being. The author substantiates the need to distinguish between the concepts of economic efficiency and social effectiveness in the housing sector. The paper proposes the author's criterion system, which includes indicators of housing affordability, quality of housing stock and the level of satisfaction of the population with housing conditions. The procedure for calculating the housing affordability coefficient is presented, taking into account regional specifics of income and cost of living. As part of the study, a monitoring mechanism has been formed that allows executive authorities to promptly adjust program and target guidelines. It is concluded that the integration of social indicators into the state planning system helps to reduce social tension and stimulate demographic growth. The research results can be used in developing strategies for the socio-economic development of the subjects of the Russian Federation and improving government programs to provide citizens with affordable and comfortable housing.

This article discusses current issues of assessing the effectiveness of economic policy in the regions of the Russian Federation. The authors substantiate the need to move from purely economic indicators of gross regional product growth to comprehensive indicators of socio-economic well-being of the population. The paper analyzes the mechanisms of program-oriented regulation, which are the main tool for the implementation of regional strategies. The research is based on the thesis that the effectiveness of public administration at the meso level should be measured through the prism of social performance and quality of life. In the course of the work, a systematic approach was applied to monitoring socio-economic indicators, which made it possible to identify a correlation between the volume of budget financing of regional programs and the dynamics of real incomes of the population, the unemployment rate and the availability of social infrastructure. The proposed assessment methodology makes it possible to more accurately verify the achievement of the sustainable development goals of territories and adjust management decisions within the framework of program-oriented planning. The practical significance of the work lies in the possibility of applying the findings of the executive authorities to optimize regional economic policy.

The article summarizes and develops conceptually theoretical grounds for analyzing the dynamics of the emergence and development of holding structures in the jewelry industry, which predetermines the effective management of such structures in the context of digital transformation. The need to apply a polymetodological approach in the analysis of the specifics of the holding form of integration in the jewelry industry is justified: on the basis of neo-institutionalism, the theory of transaction costs, post-Keynesianism and the theory of capital concentration, as well as risk theory. Based on the analysis of empirical data on the development of jewelry holdings and relevant management practices in the context of digitalization, it is concluded that the economic logic of holding integration is transformed in the direction of the "ecosystem approach" and the "lifestyle model" as a reaction to the growth limits of the traditional jewelry market. As a consequence, management models use the concepts of ecosystem and platform approaches and the theory of dynamic abilities.

The topic of combating cyberfraud is becoming especially relevant due to the development of digitalization in banking services, which simultaneously expands the opportunities for high-tech crimes. Damages caused by criminals undermine the financial stability of credit institutions and customer trust, creating risks for the entire banking sector. Therefore, improving anti-fraud methods in the banking sector is becoming an important factor in ensuring economic security and the stable operation of the national financial system. The purpose of this article is to identify the specific features of combating cyberfraud in the Russian banking sector. This article analyzes the results of cybercrime for the period 2021-2025. Indicators such as the volume and number of transactions without the voluntary consent of clients (including individuals and legal entities), the share of funds returned to clients out of all money transfer transactions without voluntary consent, the volume of prevented transactions without voluntary consent, the dynamics of blocked fraudulent online resources, and others were analyzed. The analysis revealed a number of issues, including an increase in theft of bank clients' funds and a decrease in the share of funds returned. To further improve cybercrime prevention in the banking sector, it is necessary to implement proactive cyberintelligence methods, regularly engage external security researchers of banking infrastructure, and develop horizontal information exchange between financial institutions. Practical implementation of the proposed measures will enable preventative strengthening of vulnerable elements of the banking infrastructure and significantly reduce the risk of successful cyberattacks. Engaging an external, independent audit ensures an objective and independent assessment of credit institutions' security measures. The primary outcome of this work will be the development of a corporate culture focused on continuously improving security systems. The creation of a centralized mechanism for sharing information on current threats will help financial market participants respond promptly to incidents, minimize direct financial losses, and prevent the spread of new types of malware.

In the context of restricted access to foreign IT solutions, Russian platforms that connect software developers and customers have gained particular importance. This study examines three leading platforms (ИТ-маркетплейс.рф, CNewsMarket, and Rostelecom's B2B marketplace), analyzing their origin, the types of solutions offered, and the dynamics of content expansion. The findings indicate that these platforms are rapidly populated with products and services, providing centralized access to a wide range of domestic IT solutions and simplifying the search for suppliers. The research also shows that B2B IT marketplaces support the practical implementation of import substitution policies by creating infrastructure for selecting and purchasing Russian IT products. The growing number of solutions available on these platforms reflects the emergence of a resilient digital ecosystem. Overall, B2B IT marketplaces are becoming an important instrument for strengthening technological sovereignty and supporting the sustainable development of the Russian IT sector.

Value-added tax (VAT) is a key tax contributor to federal budget revenues (VAT accounts for 29,5% of non-oil and gas federal budget revenues for 2025). This tax has been subject to ongoing reforms from 1992, when it was introduced, until 2025, when a significant new reform took place. These changes primarily involve changes in tax rates, limiting or expanding the scope of VAT payers, and the mechanisms for calculating and paying this tax. The latest reform, the results of which are already visible in 2026, has, according to many experts, negatively impacted the business environment in Russia, significantly expanding the scope of payers, even taking into account the possible application of reduced rates for small businesses. The purpose of this article is to assess the impact of VAT reforms in recent years on the business environment in Russia. The article analyzes changes in the VAT calculation mechanism that have been made in recent years and earlier, as well as current trends reflecting the development of the business environment in the Russian Federation in 2025-2026, the attitude in the business environment (among SMEs) to the VAT reforms that have been carried out relatively recently.

The article examines specific aspects of the audit process in the agro-industrial complex (AIC). Given the complex nature of these enterprises’ activities, they are required to produce an extensive list of reporting documents, which imposes special audit requirements. Particular attention is given to Form 7-APK - «Report on Expected Results of Financial and Economic Activities,» which is considered one of the most difficult to verify. This is due to its predictive nature, which requires specific skills and a thorough understanding of agricultural economics. In addition to Form 7-APK, the article also analyzes other reporting forms common to agricultural enterprises. Each of these forms requires specialized knowledge for their accurate interpretation and verification. Conducting a high-quality audit is only possible with the involvement of experts experienced in various aspects of the production and financial activities of agricultural enterprises. The article emphasizes the need to improve methodological approaches and enhance the qualifications of auditors in this industry to ensure the completeness and accuracy of audits. Particular attention is given to the discussion of the use of modern information technologies to improve audit processes and enhance their transparency. Finally, the importance of an integrated approach to effective auditing of agricultural enterprises is emphasized, which, in turn, enhances their economic efficiency and competitiveness.

In the Russian Federation, as in many other countries, special tax regimes are in place to reduce the tax and administrative burden on small and medium-sized businesses. However, the growing budget deficit in recent years, the potential for using special tax regimes for tax optimization and evasion, and general trends aimed at equalizing taxation across all economic entities, taking into account the need to improve tax control, all compel reform of these special tax regimes. Significant changes to these special tax regimes were introduced in 2025-2026, the specifics of which are discussed in this article. The purpose of this article is to present the current practice and challenges of applying special tax regimes for small and medium-sized businesses in the Russian Federation. This article analyzes indicators related to the application of special tax regimes in Russia in recent years, changes in the tax burden in connection with the ongoing reforms, and business attitudes toward these tax reforms.