In all states that have embarked on the path of market economy, the interaction of banking and industrial capital occupies an important place. One of the main conditions for the development of a market economy is the interaction of the financial and real sectors of the economy. Improvement of the investment climate of the real sector of the economy, namely, increase of capital investments in the industrial sector is a complex task, the solution of which includes not only measures of market regulation, but also measures of state influence. The first among the prerequisites for economic growth of the Russian economy is an increase in investment in the real sector of the economy, which is the producing sector (various goods, services) and is responsible for providing the country with material and non-material benefits.

Tax collection is one of the basic conditions for the existence and development of any state. The tax sphere, since its inception, has largely succeeded in its development, but today there are quite a lot of problems that need to be solved. In general, the article is a review of current trends in the development of tax systems of the Russian Federation and a number of EU countries, the problems of improving the tax system.

Money is the most important attribute of the economy, without which it is difficult to imagine the life of modern society. Rational organization and functioning of the monetary system contributes to the economic development of the country and the establishment of an equilibrium state in the money market. With the rapid increase in the pace of development of digital technologies, there is a need to introduce a new form of national currency - the digital ruble - into the economic sphere of Russian society, the introduction of which will reduce the scale of the shadow economy, make payments without access to the Internet, and speed up the execution of transactions.There may be both positive and negative effects in the process of implementing the digital ruble, but for the Russian money market, it will undoubtedly lead to a new round of development in rapid money transfers.

Due to the deterioration of international relations between Russia and the West, a problem arose for the citizens of the Russian Federation in the form of sanctions that were introduced by Western countries. The article analyzes the sanctions that affect the standard of living of Russian citizens, the size of their savings, the ratio of income and expenditure on consumer activity.

Today the world community functions under the conditions of the Fourth Industrial Revolution implementation, one of the main factors of which is global digitalization. The rapidly increasing role of digitalization creates new conditions for the functioning and formation of socio-economic all over the world. The main attention in the implementation of the above processes is focused on the fullest satisfaction of the constantly growing needs of citizens in receiving various types of information and information services. This is the goal of business, as well as national and municipal authorities in most countries. However, in the past two years, a number of trends have emerged in the formation of the global information space and the evolution of the information services market. These trends are due to the COVID-2019 pandemic. In the article, the authors investigate such formed trends in Russia and the world, based on the analysis of available statistical data. Conclusions are made regarding the possible scenarios for the further course of events.

The article is devoted to the study of the execution of the federal budget in the Russian Federation. The federal budget is the most important link in the country's budget system. The state, performing its fundamental functions, has an impact on socially important areas: healthcare, education, security, social policy and others, by channeling financial resources. The need to study the role of the state budget in the system of macroeconomic regulation is one of the most important aspects for making effective management decisions in the field of public administration. One of the areas of research of the federal budget of the Russian Federation is the analysis of the problems of execution of revenue and expenditure in the context of the implementation of macroeconomic policy in general. The article considers the dynamics of revenues to the federal budget, expenditures in the period 2019 - 2021. and for the period of 10 months of 2022. The factors influencing the change in federal budget revenues for the periods under review and their impact on the overall position of the volume of financial resources received by the budget are presented.

The article is devoted to the enterprise management system, which consists of several sub-systems represented by marketing, human resources, finance, logistics, etc. The author considers the ana-lytical tools for assessing enterprise management, which consists of general scientific, computational, heuris-tic and combined evaluation methods. Several directions are proposed for evaluating the effectiveness of enterprise management, work on which should be carried out simultaneously.

The article starts from the understanding that the cyclical nature of economic development not only determines the crisis phenomena as the basic regularity of the functioning of socio-ecological and economic systems, but also establishes the vector of concentration of efforts to the main environmental factors, which acts as the main carrier of instability in global economic processes. The need for a detailed study of the influence of environmental factors on the operation of companies and the mechanism of development and managerial decision-making is extremely relevant in the conditions of a depressive state and a total decrease in production. It is clear that any economic environment, be it a crisis or economic growth situation, needs completely different principles and tools for the strategic management of business entities. This makes it necessary to continue developing the methodology of development sustainability and, in our case, management accounting in the unstable environment. The circumstances discussed above indicate the existence of serious contradictions between the degree of development of effective management accounting technologies and tools, on the one hand, and the imperfection of their content for use in crisis conditions in business management, on the other.

Tax administration is an essential component of the tax system of the Russian Federation. Tax administration is the most socially expressed sphere of managerial actions. Disadvantages of tax administration lead to a sharp decrease in tax revenues to the budget increase the likelihood of tax offences, increase social tension. On the other hand, successful tax administration provides favorable changes in the economy, for example, it improves the entrepreneurial climate, increases the efficiency of value-added tax administration mechanisms, stimulates the transfer of taxpayers and tax authorities to electronic document management, and improves the administration of special tax regimes. In the article the analysis and evaluate the activities of the Federal Tax Service of the Russian Federation for the RNO-Alania in the formation of the tax component of the republican budgets. Conclusions and proposals for improving tax administration are made.

This article discusses the main stages of the transition of Industry 3.0 to Industry 4.0., which is also called the Fourth Industrial Revolution. The selected topic is undoubtedly quite relevant in connection with the fact that it touches on the problems of methods and methods for the development of information and communication technologies, automation and robotization of production processes in the modern world. The main technological units of the economies of the future are also noted, which are: smart, digital and virtual factories. The main types of digital technologies that are to be introduced in advanced industries are identified

In the context of the Fourth Industrial Revolution, information processing and information and communication technologies (ICT) are actively used in all areas of socio-economic relations. In fact, they are the driver of the formation and dynamic development of the global information society. Information systems, hardware and software systems, mobile devices and applications today allow you to successfully solve many important tasks of practical activity in the economy, social sphere, medicine, education, management infrastructure of megacities and even in politics. The consequence of the effective use of ICT is the formation of completely new social, economic and political activities of mankind, striving for progress and ensuring its existence in harmony with nature. However, the above-mentioned technological innovations and trends, despite the many positive aspects of creating the conditions for the evolution of society as a whole and each individual, can have a very negative impact on the immediate ICT user, on his well-being, on health and performance. A number of studies of such destructive effects have now been carried out. But, many nuances have not yet been fully explored. The authors believe that it is necessary to conduct a systematic analysis of the relevant processes and develop tools for the rapid identification of negative factors, as well as on a scientific basis to form methodical recommendations for the implementation of the complex measures to protect people from the destructive effects of ICT in the formation of modern information and environmental systems. The authors attempt to organize and classify elements of negative impact of ICT on people and society, to assess risks, to determine the likely consequences.

The modern Russian agro-industrial facility, including its key manufacturing industry - agriculture, is characterized by a steady transition from a reproductive type of development to an innovative one aimed at labor productivity increase, an effective implementation of import substitution and exports increase state policy in respect of agro-industrial products. The competitive development of agricultural production, the need to solve a complex set of tasks immediately concerning a multiple increase of domestic agricultural product manufacture, primarily through the use of new biological assets, presupposes an exclusively innovative development of agriculture. It is clear that this situation is associated with the need to find new sources of investment, and to intensify the innovative activity of agricultural enterprises. In these conditions, it is extremely important to consider investment and innovation as a single, integral system, the success of which depends on the level of agricultural production competitiveness and sustainability. Of course, the organization of research work in this aspect requires an adequate understanding of innovations and innovative product content and role, the mechanism of innovation use during their creation.

The formation and development of the digital economy is associated with the transformation of leading technologies that provide human life. The leading idea of the program "Digital Economy of the Russian Federation" (2017) is to create a certain set of conditions for ensuring the digitalization of all economic processes in Russia. The main infrastructure component of the new way of life should be the digital environment.The adopted direction of the development of the digital economy in the Russian Federation does not contradict the policy of the state both as a whole and in relation to each of the spheres of social life. It is important to note that the system must develop in a holistic and complex manner, because the bias in the development of its individual parts can be equated to a complete lack of improvement. Creation of the digital platforms for managing the economy is a strategically important task, the solution of which can not only restore a material production and lay the foundation for the introduction of future innovations, but also provide the priority development of the Russian Federation, which is now only catching up with advanced western countries.The authors note in the article that the digital economy is becoming the driving force of economic growth in Russia. The analysis of the state of the main indicators of the digital economy is carried out. It is concluded that the further digitalization of the economy is inevitable for Russia. The ways for the improvement of the digital economy development are suggested in the article.

The article is devoted to the analysis of the innovative development of North Caucasian Federal District on the basis of statistical information. The main directions of the regional policy in the field of stimulating innovation development are singled out. A comparative assessment of the level of development of innovation activity in the regions of the North Caucasian Federal District was carried out. The theoretical significance of the research is to expand the methodology of analysis of regional innovative activity on the basis of government programs. Practical significance consists in an innovative survey of the regions of North Caucasian Federal District in the context of the prevalence and importance of interrelationships among such parameters as the organizations that carry out scientific research and development, personnel, funding sources and the coefficient of inventive activity.