In the conditions of modern realities, e-commerce is actively used in the supply and marketing activities of medium and large corporate structures, and also serves as a convenient and affordable tool for retail trade, whose customers are individuals. The obvious differences between e-commerce and traditional trade transactions, manifested in mobility, accessibility and efficiency, affect the steady growth of this trading method. Thanks to artificial intelligence, e-commerce demonstrates intensive development in social networks based on dynamic pricing, automation and personalization of sales.

The article is devoted to the urgent tasks of improving and modernizing the transport system of the Sughd region of the Republic of Tajikistan. A set of measures for the development of the transport system of the region is proposed, the implementation of which will allow to qualitatively improve the transport infra-structure and logistics and thereby increase the economic security and investment attractiveness of the Sughd region. Based on the analysis of the state of road, rail, and aviation transport in the region, the authors conclude that there are significant infrastructure constraints that do not fully meet the increasing demand for freight and passenger transportation. Taking into account the identified imbalances, a set of promising tasks for the development of transport in key areas is formulated, including road infrastructure, passenger transportation, railway modernization, air traffic and logistics. Special attention is paid to the development of the logistics infrastructure of the region, improving the technological efficiency of the industry, and training qualified personnel. It is emphasized that the long-term economic security and investment attractiveness of the Sughd region will depend on the solution of the identified tasks for the modernization of the transport system. The study has a pronounced practical orientation – based on the analysis of the current state of transport in the region, specific priorities for its further modernization are determined in order to stimulate sustainable economic growth.

With the help of depreciation, the depreciation of fixed assets is covered, their value is transferred to costs and ultimately participates in the formation of the cost of production. The amount of depreciation is significant in capital-intensive industries. By accruing depreciation as part of revenue, the necessary funds are generated to replace used fixed assets due to their moral and physical wear and tear with new, more productive ones. By stimulating the fullest use of fixed assets, depreciation plays a large role in the reproduction of fixed assets and forms a source for innovation processes. In the context of unforeseen Western sanctions aimed at weakening the Russian economy, the country faces the task of not only surviving, but also achieving significant rates of economic growth through the efficient use of all resources, including fixed assets, through an active investment policy, including depreciation. With the introduction of the provisions of Chapter 25 of the Tax Code of the Russian Federation, as well as in connection with a significant reduction in the useful life of fixed assets in accordance with the accepted classifier, organizations have the opportunity to independently conduct an effective depreciation policy. Article 286.1 of the Tax Code of the Russian Federation granted the constituent entities of the Russian Federation the right to introduce an investment tax deduction, according to which taxpayers were able to purchase equipment taking into account the corresponding costs in expenses when determining the tax base for corporate income tax. The purpose of the article is to use the example of three industrial regions of the Volga Federal District to study the effectiveness of the depreciation policy and its impact on the level of socio-economic development of the regions. It was revealed that in the regions, the possibilities of tax regulation in terms of carrying out an effective depreciation policy are used extremely insufficiently, which negatively affects the efficiency of using fixed assets.

Digital transformation is a process that covers all areas of life associated with the use of digital technologies. It involves introducing new technologies and changing the business models, processes and culture of organizations. Digital transformation can have a significant impact on the social sphere. This research is devoted to studying the process of digital transformation of the social sphere of an industrial region and developing a methodology for its assessment. The theoretical and methodological basis of the study are scientific ideas in the field of regional economics, spatial and regulatory analysis. When studying the problem of digitalization of the social sphere of an industrial region, the authors used system analysis, statistical methods, logical analysis, general scientific methods of cognition (scientific measurement, observation, analysis, synthesis, etc.), visual interpretation of research results. Digitalization of the social sphere in the region contributes to the development of an inclusive society in which all citizens have equal opportunities to access social services, while one of the main advantages of digitalization of the social sphere is improving the accessibility of social services for the population. In general, the Chelyabinsk region has its own characteristics and problems in the digital component of the social sphere, which require further development and improvement. However, in some aspects, the process of digital transformation of the social sphere is similar to the general situation in the Russian Federation, but at the same time it has its own specific features, depending on regional factors, such as the development level of the industrial sector of the economy, the volume of investments and the positions of regional authorities. The tools proposed in the article for assessing the level of digitalization of the social sphere of the region can be useful for regional and local authorities when developing strategies and programs for the development of digital transformation of the social sphere to achieve the best results.

At the present stage, the development of Russian energy is taking place in the context of challenges related to the achievement of technological sovereignty, the need to eliminate high depreciation of production assets, the transition to a carbon-neutral model of energy production, accelerated import substitution. There is a sharp increase in the need for new ways of generating knowledge to solve complex problems and create innovative technologies based on them. As appropriate mechanisms, the article considers technological startups and specialized infrastructure of technological entrepreneurship, which are currently insufficiently studied in the industry aspect. The research was based on the application of classical methods of analysis, synthesis, classification, weighting coefficients, expert surveys, methods of conceptual design and visual analytics were used to build models of technological startups. As a result, a refined conceptual framework is presented, a conceptual model of the infrastructure of technological startups in the regional energy sector is created, a methodology for assessing the degree of its development is developed, the application of which is demonstrated by the example of a number of Russian regions. The proposed recommendations can be used by energy companies, as well as government agencies, when making decisions on the localization of high-tech industries for the needs of the industry and the activation of innovative processes in the regional energy sector.

The aggravation of the demographic situation affects the development of regions to varying degrees, depending on the structure of their economy. With the active expansion of the use of automation and digitalization in the production process, the negative impact of a decrease in the number of able-bodied residents of the region is offset by a decrease in the labor intensity of production and an increase in the labor productivity. The study based on Rosstat data shows the specifics of the current situation in the labor market of the North-West of Russia, based on the dynamics of the population and the unemployed people. According to the results of a survey of managers of the manufacturing sector of the economy, the qualifications of employees and their level of education were assessed. An econometric model of the influence of quantitative and qualitative indicators characterizing the labor resources of the macroregion and the financing of innovative activity of the enterprise on the output of manufacturing industries is developed. According to the results of the study, it was revealed that, according to the econometric model, only an increase in the number of employees contributes to the increase in the output of manufacturing industries. The fact that the number of specialists with higher education and middle management has decreased in the macroregion since 2009 with an increase in output volumes indicates the processes of automation and digitalization in the North-West of Russia. Recommendations have been developed to enhance the output of the macroregion's manufacturing industry, stimulating the accelerated transition of production lines to automation and robotization.

Key aspects of public financial management of developing countries (DCs) are considered, namely: 1) general characterization of DCs; 2) effectiveness of foreign aid (FA); 3) Russia's role in providing FA to DCs. The study was conducted using methods of monographic desk research and statistical analysis. It was found that there is currently no established definition of DCs. Several known classifications of DCs have been analyzed; it is shown that there are two main methods of revenue generation in DCs: a) FA; b) reforming public administration instruments in DCs. The authors used GNI per capita as the key classification criterion of DCs. It is revealed that there are three ways to solve the problem of the effectiveness of the FA to DCs: 1) application of the "economic growth with two deficits" model; 2) application of the institutional regulation of the FA to DCs; 3) provision of FA to DCs adhering to the "right political course". It is concluded that no matter which instrument of FA to DCs is chosen, the responsibility for the economic development of DCs lies entirely with national governments and depends on their activities and their foreign policy course. It is established that for a long time the Russian Federation has been actively participating in the implementation of the FA to DCs programs and is the largest donor for the CIS countries. It is shown that despite the instability of relations with Western countries in the new economic conditions and the downturn in the Russian economy, the Russian Federation continues to work actively in international development institutions. It is summarized that in order to increase the effectiveness of financial management in the public administration of the Russian Federation, it is necessary to create open mechanisms of accountability and transparency, information content of channels for the dissemination of information about Russian politics in the field of FA to DCs. The implementation of such measures will make it possible to promptly inform the entire world community about the huge role and value-added content of Russia's FA to DCs for the purposes of sustainable development.

The article discusses a new trend in the modern Russian economy – digital financial assets. They introduce their own features into the activities of issuers and investors in the financial markets, complementing the already known methods and principles. The above study focuses on the possibility of applying groupings used for classic securities and bonds to digital financial assets. The methods of calculating income for digital instruments are evaluated in relation to the rights of monetary claims as the only digital financial instrument currently existing on the Russian financial market. The formulas used by various well-known issuers and examples of calculating income on financial instruments are given. A comparative analysis of some key indicators of digital financial asset issues is being done. To evaluate digital instruments, the income for which is not explicitly set by the issuer in decisions on the issue of digital financial assets, but is associated with the onset of an event, it is proposed to use expert systems and artificial intelligence systems.