The article deals with shadow processes in the labor market, which are a source of threats to the economic security of the country. It is proved that they: reduce the efficiency of the use of labor potential and increase the shortage of labor resources in the economic system; participate in the formation of threats to the financial security of the country; are a factor that increases the risks of legalization of proceeds from crime; contribute to the criminalization of the economy; make it difficult to identify threats to the economic security of the country that arise in the sphere of labor and employment. It is concluded that improving the level of economic security of the country is impossible without measures to reduce the spread of informal employment, hidden wages, illegal migration. Also, in order to effectively identify and neutralize threats to the economic security of the country, it seems appropriate to expand the list of indicators of the sphere of labor and employment used in assessing the level of economic security of the country.

In 2020, the problems of socio-economic inequality began to noticeably gain popularity in the media and received another round of discussion in scientific literature. New socio-economic challenges again raise a number of old questions that have to be answered by regulators in the new reality. Among such issues are the question of understanding the true causes of changing socio-economic inequalities in the world. The article explores the issue of classification of possible causes and factors influencing the dynamics of socio-economic inequality. It is proposed to classify all causes and factors into two groups according to the criterion of financial mechanism setup: exogenous (financial mechanism stays unchanged) and endogenous (financial mechanism is reconfigured by regulator for some reason). Then we discuss the paradox of modern financial regulation and the prospect of changing the settings of the financial mechanism, and make some conclusions for regulators.

The article examines some of the causes of poverty in society. It is concluded that without solving this large-scale problem, it is impossible to achieve socio-economic development of the state, poverty is a brake on development. Having long been one of the global problems of mankind, poverty has resumed its growth in recent years; partly as a result of global isolation caused by the coronacrisis, a factor that sharply reduces economic activity in many sectors of the world economy and has a negative impact on the livelihoods of households.

This article describes the essence of supply chain, importance of supply chains in the modern world, analyzes data on the impact of digital economy on the lives of citizens, the increasing importance of technology life business sector. Based on examples, the author considers the practical application of integration of manufacturing industries, as well as methods and methods for measuring efficiency.

To develop, refine, evaluate and monitor the implementation of strategic and operational measures, improve the efficiency and sustainability of the region, information is needed to identify existing opportunities and problems. The assessment of the logistics potential of the region contributes to increasing the level of information support for managerial decision-making on various aspects of the region's activities and reducing the associated risks, not only logistics, but also economic, financial, and innovative. The article substantiates the feasibility of analyzing the regional logistics system, presents the process of forming information support for assessing the logistics potential of the region. It was also noted that it is necessary to conduct such a research taking into account the territorial specifics in order to further strategic planning of the region's development and increase its competitiveness. To develop, refine, evaluate and monitor the implementation of strategic and operational measures, to ensure sustainable balanced development of the region, information is needed to identify the existing opportunities and problems. Such information can be created and structured accordingly when forming a regional logistics system. The assessment of the logistics potential of the region contributes to increasing the level of information support for managerial decision-making on various aspects of the region's activities and reducing the associated risks, not only logistical, but also economic (financial). The article substantiates the feasibility of analyzing the regional logistics system, presents the process of forming information support for assessing the logistics potential of the region. The necessity of conducting such a study taking into account the territorial specifics in order to further strategic planning of the socio-economic development of the region and increase its competitiveness was also noted.

The article analyzes the causes and features of the economic development of Norway and Sweden, their differences, and common features. The author considers these problems using statistical data as a basis. The relevance of the article emphasizes the consideration of the impact of the SARS-CoV-2 virus on the economies of Norway and Sweden, their measures to protect citizens and results. The article is informative, it can be used to compare the considered Scandinavian states with Russia and determine the differences between the countries.

The article describes the tools used in the Russian economy in order to counteract the erosion of the tax base and the withdrawal of profits from taxation. The effectiveness of the tax policy of deoffshorization is assessed based on the analysis: 1) the structure and dynamics of foreign direct investment from the Russian Federation and into the Russian Federation as a whole and from the Russian Federation to low-tax jurisdictions and in the opposite direction; 2) the dynamics of tax revenues from the introduction of taxation rules of controlled foreign companies. Practical recommendations aimed at improving the effectiveness of the deoffshorization policy of the Russian economy are given.

The article defines the essence of the concepts of "tax benefits" and "tax expenses", examines the problem of providing regional tax benefits on the example of the Altai Republic. The analysis of tax expenditures of the budget of the Altai Republic was carried out, the effectiveness of regional tax benefits and preferences for the period 2017-2019 was assessed. The assessment of the effectiveness of the provision of tax benefits and preferences to organizations participating in the implementation of the Investment program in the social sphere of the Altai Republic, having the status of social investors and not having such a status, but participating in the investment processes of the republic is given. Recommendations for improving the effectiveness of the application of tax benefits are proposed.

The article analyzes the impact of changes in the regional legislation of the constituent entities of the Russian Federation in terms of the provision of tax benefits under the simplified taxation system on the number of small and medium-sized businesses, as well as on the level of shortfall in budget revenues. The approaches of the regions of the Russian Federation to the provision of tax incentives are considered. The influence of tax revenues from the simplified taxation system on the level of economic security of the region is substantiated.

The article substantiates the need for the development of the financial services market in the field of foresight, the relationship between the foresight and the financial stability of the flow of economic processes in society is noted. It is pointed out that in the conditions of the crisis, the number of economic crimes committed is increasing and the importance of the use of preventive measures is emphasized. Based on the generalization of the approaches of many researchers to the definition of the concept of "preventive", the authors formulate their original definition. The experience of providing the big four audit and consulting companies with the services of a forecaster is briefly described. Particular attention is paid to the results of the Global Review of Economic Crimes for 2018 and 2019 relative to large companies and continents, the Review of the state of Crime in the member States of the Commonwealth of Independent States in the first quarter of 2020, as well as the Report of Positive Technologies on cyber threats in 2020, which are analyzed and systematized by the authors in the context of the subject of this article.

The article presents the preliminary results of the implementation of the Program of state co-financing of pensions and the results of the analysis carried out by the author according to the available data, which formed the basis of the conclusions and suggestions of the author on improving the effectiveness of the program for the voluntary funded part of the pension of citizens of the Russian Federation.

The article deals with topical issues of the development of the national payment market. The author, investigating the problems of the functioning of the market, analyzes the changes proposed by the Bank of Russia regarding the admission of non-financial and non-bank financial companies to conduct payment transactions and the introduction of the institute of non-bank payment service providers. The article gives an assessment of the possible result of the introduced innovations for the brokerage business and management companies.

Derivative financial instruments originated several centuries ago, but the explosive growth of their use begins with the last third of the twentieth century. Increased uncertainty, unpredictability of commodity prices, exchange rates, interest rates as the price of capital has led to the need to protect against financial risks. But as the financial economy develops, derivative financial instruments are used not only by financial institutions for the purpose of speculation and hedging, but also by financial engineers to carry out specific strategies, to solve complex business problems.

An overview of the ideas about the tools and indicators for measuring the variability, instability, fluctuation in time of stock market prices and their profitability is given (on the example of five socially significant banks), the need for their assessment is justified. It is concluded that in the conditions of the economic crisis, the assessment of the probability of income loss is highly relevant. Risk is the most important factor that should be taken into account when forming a securities portfolio. When selecting assets for a portfolio, an investor is faced with a choice: to what extent is an increase in the risk measure acceptable with an increase in profitability? There is a need for a comparative characteristic of the investment portfolio. One of the ways to reduce the volatility of the portfolio is to change its composition by replacing an asset with high volatility with an asset with low volatility, or better - with a risk-free asset. It is concluded that the β-coefficients are the simplest indicator of the degree of sensitivity of the yield of a stock or a portfolio of shares selected for purchase to the yield of a market portfolio of shares or the yield of a stock selected as a comparison base. The assessment obtained as a result of the application of financial analysis indicators allows the company's management and the investor to solve the problems of strategic choice, allows them to compare alternatives to the investment strategy and make a judgment on the appropriateness of the choice.

The subject of this work is the calculation of the beta (beta coefficient, systemic risk coefficient) of Russian companies to determine the price of their capital using the Capital Assets Pricing Model (CAPM). The purpose is to determine the influence of the duration of the period for which the initial data on the stock market are taken on the reliability of the beta coefficient value. The paper uses general scientific methods, financial methods (CAPM) and methods of mathematical statistics (regression analysis, the criteria of Fisher, Pearson, Student and Shapiro-Wilk). The calculations are based on information on the stock market provided by the Moscow Exchange and Yahoo Finance. The python language was used to collect information, Excel spreadsheets and its standard functions were used for processing it, as well as the STATISTICA program. As a result, the influence of the initial data period on the statistical characteristics of the beta coefficient is determined. The calculations were performed for the periods of 3 months, 1 year, 2 years and 5 years. The best results were obtained for a 2-year period. There are other factors that can affect the reliability of the beta coefficient. The authors continue their research to provide the economy with information about reliable values of beta coefficients of Russian companies.

Currently, in the conditions of continuing sanctions pressure, as well as the consequences of the SARS-CoV-2019 pandemic, the metallurgical industry companies are facing acute issues of forming an effective structure of monetary capital and, in this regard, financial stability, since the provision of fixed and working capital that contribute to generating profits and increasing the value of the company as a whole will directly depend on the balance and cost of funding sources. The structure and cost of sources of financing of the monetary capital of companies in the non-ferrous metallurgy industry are directly influenced by the conjunctural factors of the industry, which determine the value of non-ferrous metals on the London Metal Exchange (LME) and on the Russian market. Due to the cyclical nature of economic development and the associated manifestations of crisis periods, there is a negative trend in terms of providing monetary capital with its own sources of financing against the background of the growth of borrowed capital and an unsatisfactory level of financial stability. In this regard, it seems appropriate to turn to the analysis of measures of state support for strategically important companies in the non-ferrous metallurgy industry in order to maintain domestic industry and maintain competitiveness in the Russian and world markets of non-ferrous metals. At the same time, public financing will contribute to leveling the manifestation of sectoral factors, the formation of an effective capital structure and the achievement of optimal financial stability.

The article considers the main restrictions of the existing performance measurement systems of a company, suggests possible ways to eliminate the identified restrictions by including in these systems an indicator of economic value added as well as shifting the emphasis when evaluating the effectiveness of the company's activity from general functional blocks to its main business processes on the example of a Balanced Scorecard by D.P. Norton and R.S. Kaplan. The expediency of such an assessment for the successful operation of the company in modern conditions is very significant, because it can help the management not only achieve the desired results, but also see the potential for improving efficiency.

The paper considers changes in legislation in connection with the entry into force of FSB 6/2020, and also analyzes the consequences of the impact of the new standard on the accounting and tax accounting of organizations. As part of the study, the calculation of potential tax risks was carried out taking into account current judicial practice and areas of increased attention of tax authorities during on-site tax audits. As conclusions, the paper outlines the proposed steps to minimize risks during the transition of fund-intensive organizations to the new standard from 2022.

Representation expenses are the most controversial item of expenditure in any organization, which raises many questions both in theoretical aspects and in practice. Currently, the regulatory framework in the field of taxation and accounting provides many explanations that answer many questions, which facilitates accounting. Nevertheless, there are still points that require clarification, including the documentation of representative expenses. The article summarizes the comments of the Ministry of Finance of the Russian Federation on accounting and tax accounting of representative expenses and offers some recommendations, including in the field of documenting representative expenses.

In the context of the changeover from national accounting standards to international financial reporting standards, a number of issues arise that require additional research. The article discusses the problems of calculation the fair value of the leased object and the discount rate in the new federal standard FSBU 25/2018 "Lease accounting". The methodological base of the study includes a critical analysis of the new requirements for accounting for lease transactions in the system of new federal accounting standards in terms of their validity, completeness and consistency.

The rapid development of industrial production is associated with an increase in the volume of emissions of harmful substances into the atmosphere, which are the main cause of environmental pollution. The condition for minimizing the anthropogenic load is the improvement of costs for environmental safety. Typically, the data presented in sustainability reports do not provide sufficient information to make environmental decisions. The article proposes to introduce additional indicators that give the most complete picture of the participation of companies in environmental protection activities.

Standards, norms and other evaluation indicators formed by the Agency for Strategic Initiatives (hereinafter - ASI) in order to determine the rating of regions by investment attractiveness do not fully reflect the real needs of the business community. However, some regions were able to implement successful initiatives to support the investment activity of economic entities, which can be scaled up in other regions with the financing model improved by the author.