The issues of creating economic and financial prerequisites for ensuring the Victory of the USSR over Nazi Germany in the pre-war period and during the war years are considered. It is argued that the victory of the Soviet state over the enemy was largely made possible by the financial feat of Soviet citizens. The effective financial management mechanism of the People's Commissariat of Finance and the high level of citizenship of the Soviet people predetermined the outcome of the war. The ability of the Soviet authorities to determine the strategic priorities of state budget expenditures in the pre-war period, as well as during the Great Patriotic War, to seek additional financial resources in extreme wartime conditions, and to ensure high financial discipline and stability of the Soviet financial system made a significant contribution to the cause of the Great Victory.

The organizational measures carried out by the State Bank of the USSR during the Great Patriotic War, which resulted in the creation of an optimal system of uninterrupted banking services during the war, are investigated. It is shown that in the most difficult conditions of the war economy, as a result of promptly taken measures, the monetary system of the Soviet Union adequately emerged from the trials of the Second World War. Since the first days of the war, the USSR State Bank has been focused on improving the processes of mobilizing funds (including through their issuance), increasing the volume of attracted deposits and lending to military industry enterprises, conducting anti-inflationary measures, attracting monetary resources to the coffers of the USSR State Bank, strengthening cash discipline and accelerating money turnover. It has been established that in the conditions of military operations, the Management of field institutions created by the USSR State Bank is a fairly effective form of banking services for troops. Mobile institutions operating as part of the active army provided military units with cash and carried out the necessary settlement operations in combat conditions. It is shown that the main activity of field banks was the conduct of deposit operations, which contributed to the reduction of cash in the front line and the development of non-cash payments. It is shown that in the emergency conditions of the war and a sharp reduction in financing, the USSR State Bank, together with specialized universities, did not stop training banking specialists; it retained a staff of teachers, a contingent of students and graduate students with the prospect of restoring the activities of destroyed enterprises and institutions of the State Bank in the liberated areas, as well as implementing a number of major events of national economic importance in the post-war period. The heads and employees of the USSR State Bank made a worthy contribution to the common cause of winning Victory in the Great Patriotic War.

The aim of the research: theoretical analysis of the causes and consequences of tax evasion by legal entities and their systematization, accounting for which will prevent negative impact on the economy and all spheres of life. The hypothesis is put forward that tax evasion by legal entities affects not only business (reducing tax payments) and the budget (reducing tax revenues), but also all spheres of life and sustainable development of the country and regions. The study covers theoretical ideas about the essence, causes and consequences of tax evasion in classical economic theory, institutional theory of opportunism (in the traditional sense) and induced opportunism, theory of welfare economics (from the standpoint of utilitarian function and Rawlsian function of public welfare), theory of evolutionary taxation, neoclassical theory (using general and partial equilibrium models), theory of Marxism. A grouping of causes of tax evasion by legal entities is presented. The subgroup of objective reasons includes: deterioration of the financial position of the organization; low level of income of employees and the population as consumers of goods and services offered by the business; different taxation systems with different tax burden; lobbying the interests of certain groups of taxpayers - legal entities; the impact of the shadow sector on the activities of legal entities. Subjective: reasons of ideological nature (moral, political, economic, technical); of material nature (selfish motivation of business, pursuit of selfish goals of owners and managers of the legal entity, satisfaction of their personal needs). The grouping of methods of tax evasion by legal entities reflects the following blocks: manipulation of tax elements, use of industry specifics and different levels of complexity of schemes, transfer of tax liabilities to unscrupulous intermediaries. The negative consequences of tax evasion schemes of legal entities are established. It is advisable to introduce new methods and tools to counteract tax evasion by legal entities.

The article presents the results of a study on the relationship between the problem of tax evasion and the application of preferential tax regimes by taxpayers. The purpose of the study is to develop recommendations for improving the design of tax preferences applied in the Russian Federation. The hypothesis of the study is that constructive preferential tax regimes are an effective preventive measure against tax evasion. As a result of the study, it is concluded that it is necessary to clarify the goals and objectives of providing tax benefits in tax legislation, systematize preferential tax regimes and introduce the use of the digital ruble as an element of a mechanism to counteract tax evasion.

The article is devoted to the practical aspects of deoffshorization of the economy as a way to counter aggressive tax planning in the international market. The classification of offshore jurisdictions and territories, as well as methods of tax evasion, is presented. The consequences of aggressive tax planning through the use of offshore are being investigated. The analysis is carried out and the classification of international tax anti-tax norms is presented. The latest trends in countering aggressive tax planning have been identified. The current state is analyzed and the prospects of the deoffshorization process in the Russian Federation are determined.

2025 tax reform increases the risks of PIT evasion due to the increased tax burden due to the introduction of a five-step progression. The possibilities of assessing the extent of PIT evasion are provided by a comparative analysis of the dynamics of macroeconomic indicators and PIT receipts to the budget, as well as an analysis of the results of sociological research. In Russia, up to 40 % of taxable income may be at risk of PIT evasion. The conducted research indicates that the introduction of a five-step progression in itself will not have a significant impact on budget tax revenues due to the high share of employment of Russians in the public sector, as well as in large and large businesses, which are not characterized by shadow taxation; the continued soft progression of PIT on non-labor passive income, financial transactions; the complication of capital withdrawal from Russia in the context of sanctions restrictions; development of tax administration. Compared with the transition to progression, the increased tax burden on small and medium-sized businesses, which are more prone to using shadow schemes, carries more significant risks of PIT evasion.

The presented study examines the problems of regulating the cryptocurrency market in Russia and other countries, as well as measures to prevent attempts at tax evasion and illegal transactions with cryptocurrencies. Special attention is paid to the identification of possible tax evasion schemes in the implementation of these operations.

Goal. To consider the main problems of regulating the cryptocurrency market, which sometimes make it impossible for regulators, including tax authorities, to control this market. And also to study the measures that have been taken by regulators from various countries around the world, including Russia, to combat tax evasion.

Tasks. Consider the concept of "cryptocurrencies" in various jurisdictions, analyze the main difficulties for tax and other regulatory authorities to control transactions with cryptocurrencies; identify the main tax evasion schemes, as well as examine the measures taken by various countries in the fight against tax evasion.

Methodology. The study used general scientific methods, in addition to which an analysis of the current legislative bases regulating the cryptocurrency market was conducted, as well as creating conditions for preventing attempts to evade taxes and commit illegal transactions with cryptocurrencies. This included a study of both national and international regulations, which made it possible to assess the legal framework and potential risks associated with the current regulations. This comprehensive approach to the analysis of legislation has helped to identify current issues and shortcomings in regulation, as well as to offer recommendations for improving the regulatory environment.

Results. In the course of studying the approach to defining cryptocurrencies, as well as considering the main characteristics of cryptocurrencies, it was found that the concept of "cryptocurrency" requires a single definition to establish the legal status of this digital currency. There is a need to create conditions to prevent illegal transactions with cryptocurrencies, to operate effective investor protection mechanisms, to strengthen consumer protection, and to improve cooperation with international partners.

Conclusions. The conducted research indicates the need to change the legislative framework for the cryptocurrency market, taking into account the existing positive experience of various countries. The study also revealed the need to strengthen international cooperation to exchange information on operations in the cryptocurrency market in order to prevent attempts at tax evasion.

The information technology sector (IT sector) is one of the most dynamically developing sectors of the economy, both globally and in Russia. The reasons for the growth of the IT sector are, first of all, the digital transformation of the economy: thanks to new digital solutions, businesses are faced with the emergence of new markets and the need to adapt to new competitive conditions.

The key role in attracting investment and talent to the IT sector is played by the state tax policy, which offers various tax instruments and mechanisms to stimulate investment activity and innovative development of the economy.

The study examined the measures taken by the state to stimulate the domestic IT sector in the context of sanctions pressure from the international community, as well as their impact on the social aspect of this industry in the Russian Federation.

The article examines the existing theories of loan interest, their advantages and disadvantages. The general features and differences in the existing theories of interest are revealed. The author's classification of theories of loan interest is given. The applicability of the entropy approach to substantiating the essence of interest is substantiated. The objective entropy essence of loan interest as an instrument for regulating entropy in the economy is revealed. An explanation of the functions of loan interest from the point of view of the entropy approach is given. The phenomena of loan interest in the economy are considered and explained from the point of view of the entropy approach. The existing theories of loan interest are considered as special cases of the entropy approach to its understanding. The admissibility of loan interest as an effective instrument for achieving competitiveness within the framework of economic evolution is substantiated. Recommendations are given for regulating loan interest taking into account its entropy essence.

The article is devoted to the study of the discount rate of the National Bank of the Kyrgyz Republic (NBKR) and the analysis of its impact on the cost of loans for businesses. The discount rate is one of the instruments of monetary policy. Changing it allows you to control the inflation rate, influence the volume of loans and the level of business activity. The authors analyzed, from the point of view of theoretical and methodological aspects, the impact of changes in the discount rate and, consequently, the interest rates of commercial banks on lending indicators, which may depend on some features of the credit market, including how widespread the practice of setting floating loan rates is (the change in which is linked, for example, to changes in the discount rate rates), as well as early repayment of obligations and the debt structure of the real sector in terms of time. The article also presents the results of an analysis of the impact of changes in the discount rate on the formation of the cost of loans for businesses, as well as on the development of the banking sector in the Kyrgyz Republic within the framework of the trends approved in relation to it.

The article reveals the results of the research into the peculiarities of crowdfunding functioning as an element of digital financial infrastructure in the conditions of transformation of the Russian economy. The article analyses the key trends in the development of investment-oriented models, including crowdfunding and crowdinvesting, as well as the factors contributing to the growth of interest in this instrument on the part of citizens, private investors and entrepreneurs. The article highlights the role of investment platforms in democratising access to capital, providing alternative financing for small and medium-sized businesses, and stimulating innovative and entrepreneurial activity. Based on the statistics of the Bank of Russia and expert assessments, positive changes have been identified: an increase in the number of investors, growth in the volume of funds raised, and improved regulation.

At the same time, the article draws attention to the existing risks - insufficient legal protection of participants, frequent cases of non-return of funds, lack of reliable information, threats from fraudsters, and decreased interest in crowdfunding when the economic situation changes. It is pointed out that it is necessary to improve the regulatory framework, increase financial literacy, develop transparency standards, introduce verification mechanisms, and audit projects. The potential for integration of Russian crowdfunding into the global financial system under the condition of a comprehensive approach to risk management is noted. The authors conclude that crowdfunding is an important element of the modern digital economy, which, with proper regulation and risk management, contributes to the expansion of access to investment, support for entrepreneurship, and sustainable economic growth.

The article defines the essence of information security in the credit and financial sector as an essential component of the economic security of the state based on a variety of definitions of the concepts of "information security", "information security of the credit and financial sector" and "economic security", formulated by different researchers taking into account different points of view. Special attention is paid to new regulatory documents regulating the security of the critical information infrastructure of the Russian Federation, ensuring the information security of the KFS, improving the operational risk management system and comprehensive modernization of corporate risk management systems in KFS organizations, taking into account the new conditions for ensuring the information security of the KFS, which significantly affects the economic security of the state.

The article investigates the influence of the stages of an enterprise's life cycle on the formation of financial security indicators as part of the economic security system. It examines the key risks and threats specific to each stage, as well as methods for their assessment. Recommendations for selecting adaptive indicators and threshold values are proposed, which enhance the effectiveness of risk management and the stability of the enterprise in a changing environment.

Investments are the basis for economic development of the economy. In conditions of insufficient own sources for financing investments, the share of attracted funds increases, which reduces the financial stability of the enterprise, and, as a result, reduces their investment attractiveness. According to Rosstat, the level of investment activity of Russian organizations in 2023 is 11.3 %, the share of innovative goods, works, services is 6.0 %, the share of costs on innovative activities in the total volume of goods is 2.5 %. In this regard, the problem of forming own sources of investment financing is becoming very relevant in the current conditions, which predetermined the purpose of the study: to identify the role and influence of depreciation charges on the process of forming own sources for the renewal and development of fixed capital of business entities. The state is interested in accelerating the implementation of modern innovations and creates certain conditions by introducing tax incentives, accelerated depreciation methods, and investment tax deductions, designed to stimulate the renewal of production assets. The subject of the study is depreciation policy in the regions of the Siberian Federal District. The objectives of the study are to analyze the state of fixed assets, the use by economic entities of the regions of tax optimization methods provided by tax legislation in terms of writing off the cost of fixed assets to expenses using accelerated depreciation methods. The study used generally accepted methods: analysis and synthesis, generalization, grouping, consideration of phenomena in dynamics, tabular, etc. The study found that in conditions of significant wear and tear of fixed assets, low rate of their renewal, and the importance of the northern regions for the country's economy as a whole, the use of active methods of accelerated depreciation of fixed assets for the regions of the district is particularly relevant.

The article examines the essential characteristics and classifications of municipal services; summarizes regulatory and legal norms and expert opinions on the specifics of administrative (bureaucratic) and subjectoriented approaches to the formation of lists of municipal services in the Russian Federation; identifies the problems of their application at the present time; suggests recommendations for the use of mixed approaches, including client-oriented; identifies the most significant criteria and principles.