The article invesigates mechanisms of economic behavior of firms in the context of the formation of digital economy institutions. An organizational and economic mechanism for digital interest rate swap contracting of high-tech companies under partial state guarantees is proposed and substantiated, allowing such business entities to obtain credit resources from Internet banks at favorable interest rates (lower than those they could receive on a general basis, without using this mechanism) for the implementation of innovative projects and programs. 

The paper shows that the main conditions for transforming the growth of firms into the efficiency of their development are a sustainable excess of the rate of profit increase over the rate of change in the company's revenue, rational specific transaction costs, the presence of a transparent system and organizational structure of firm management, scientifically sound investment policy and funding policy. In turn, the efficiency of firm development forms objective conditions for economic growth at a new stage of their development. The main principles of ensuring economic growth that are relevant to modern economic conditions are identified, such as objectivity, consistency, balance and synergy of managing economic growth processes, preventive planning, comprehensive consideration of institutional factors, systematic use of the digitalization potential in the process of ensuring intensive economic growth. 

Knowledge of the economic evolution of developed countries is necessary to understand how they reached their current stage of economic progress and how this contrasts with the current political discourse. The economic policy adopted by a country in a given historical period indicates its priorities and fundamental economic values, goals. The purpose of this research article is to describe and analyze the evolution of the US protectionist policy in order to identify the key elements of the country's economic development and how this policy is manifested nowadays. Official documents and data from government organizations were analyzed. The scientific literature on the topic under consideration was studied. The research methods include descriptive and comparative-historical methods, revealing the US protectionist policy from 1789 to the early 20th century. In conclusion, it was found that the US protectionist policy at the beginning of the crisis was very tough, and as soon as the country's competitiveness reached an undeniable level compared to the rest of the world, the United States opened its borders and began to promote a similar discourse towards developing countries. 

Commitment to achieving sustainable development goals, focus on solving environmental and social problems reduce business risks, improve corporate image and increase the value of the organization. Non-financial reporting allows economic entities to present information on the desire for sustainable development to various groups of interested users. However, the regulatory framework and scientific literature do not form a single approach to the essence of non-financial reporting, and therefore in practice there are several of its types, such as an integrated report, a sustainable development report, social and environmental reports. Also, the process of preparing non-financial reporting is not regulated; each economic entity builds it independently, which complicates the formation, analysis and subsequent certification of reporting. The article is devoted to clarifying the definition of non-financial reporting, considering existing international and national standards for its preparation, characterizing the distinctive features that directly affect the procedure for its formation, as well as highlighting the functions that are revealed through the benefits received by companies due to its publication. As a result of the study, a model of the process of preparing non-financial reporting was formed, which allows the company to identify significant topics for disclosure, taking into account its business model, the reporting perimeter and the interests of the parties involved. 

Factor analysis of the existing system of economic relations in the agro-industrial complex, ensuring state interests in food security, vital interests of people, analysis of economic activity of agricultural producers and their needs determine the relevance of research into the regional economy, which operates on the territory of the Russian semi-exclave. The purpose of this study is to assess the state of the Kaliningrad agro-industrial complex, the impact of the most significant negative factors on it in the dynamically changing conditions of the market situation. Based on the grouping of market and non-market factors, detailing the identified economic threats and extrapolation of their action, a forecast of the development of the situation in the agro-industrial complex for the short term was made, proposals in the field of state economic policy were developed. The identified problems and challenges for the local agro-industrial complex are shown. A short-term forecast of the development of the situation is proposed, taking into account the current factors and developing economic threats. 

The relevance of the research topic is due to the increasing role of e-commerce, in particular marketplaces, in the formation of new consumer preferences related to the choice of goods and services of many competing brands. The purpose of the article is to study the problems of choosing goods of a certain group (sportswear) on the marketplace based on the method of hierarchy analysis. The theoretical basis of the study was the works of domestic and foreign scientists in the field of digitalization of markets, development of marketplaces, as well as motives of consumer behavior. When conducting the empirical part of the study, the methods of sociological survey and hierarchy analysis were used. Well-known brands of sportswear acted as alternatives in constructing the hierarchical structure. Based on the sociological study, the criteria that respondents focus on when buying sportswear were determined: accurate size chart, stylish design, ergonomics of materials, price and loyalty programs, availability of very large and very small sizes, a large line of accessories, sports equipment. Using the hierarchy analysis method, the authors constructed pairwise comparison matrices of brands based on ranking the importance of factors that respondents use when making a purchase. The most significant factors were ergonomic materials and stylish design. The resulting matrix with weight criteria can be useful for both sportswear manufacturers and marketers involved in the sports industry. 

The relevance of the research topic is due, on the one hand, to the active development of creative industries both in the world and in Russia, and on the other hand, to the insufficient development of practical tools and mechanisms of normative pricing corresponding to market mechanisms. The authors proposed a classification of market pricing methods in the domestic sphere of interior design, compared market and normative methods, presented a methodology for taking into account the regional specifics of pricing in the market of domestic interior design services through coefficients. The subject of the study is the analysis of market and normative pricing methods in design and a comparison of the results of their practical application. The object of the study is domestic methods of normative and practice of market pricing in the design environment. The purpose of the work is to analyze the results of applying normative and market pricing methods. The methodological basis for the study of market and normative pricing in design was such scientific research methods as comparison and classification methods, analysis (normative and positive), synthesis, induction and deduction methods, etc. 

The transition of the Russian economy to innovation-oriented growth is impossible without innovative import substitution, in which products and services with new consumer properties, lower cost and high added value are produced, improved and exported based on innovative ideas and knowledge, using new high technologies. Intermediate and final results of the assessment of innovative import substitution form the basis for developing measures aimed at adjusting the taken course, which determines the significance of the study, the purpose of which is to analyze the dynamics of innovative import substitution processes based on the formed set of evaluation indicators and criteria for their effectiveness. Dynamic analysis of changes in the indicators of the effectiveness of innovative import substitution, conducted based on official statistical sources for 2000-2022, showed that the effectiveness of import substitution innovation processes in Russia is below average. Correlating this dynamic with changes in the total volume of domestic production, exports and imports, it can be noted that the stability of growth (in the case of imports – decline) is not maintained, and the performance indicators, expressed in relative values, do not reach the criterion values or take them only at certain time intervals. 

The article considers the role and significance of the tourism industry in the socio-economic development of the North Caucasus Federal District, improving the standard of living of the population of this region. As a result of the analysis, the possible effect, both budgetary and social, that can be obtained by activating and increasing the volume of the tourism services market is presented. It is noted that tourism in the region should be developed through the implementation of a cluster policy and the provision of a wide range of tourism services, as well as the provision of a comprehensive product that meets modern world standards. 

The article analyzes the main properties of cryptocurrencies in interaction with the external environment from the point of view of perceiving their circulation as a complex economic system with built-in management with human participation. The specificity of the new approach to assessing cryptocurrencies has expanded the possibility of obtaining knowledge about them. As part of the study, the author formulated the concepts of cryptocurrencies and the cryptocurrency system, considered the main elements of the latter. The results of the analysis showed that the functioning of cryptocurrencies in a decentralized monetary system is carried out through the unification of its main elements into a single complex cryptocurrency system, each element of which is an independent subsystem with its inherent characteristics. An opinion is formulated that by the nature of origin, the main elements of the cryptocurrency system correspond to the interacting subsystems of a complex economic system with built-in management with human participation, which allows us to further consider cryptocurrency within the framework of its functioning. At the same time, the cognitive resources of people and their interaction with spatio-temporal resources play an important role in the state and functioning of the cryptocurrency system, because thanks to them, the possibility of obtaining previously unknown, newly invented knowledge about it is formed. 

The article is devoted to the study of business fragmentation issues in the system of economic security of retail trade organizations in order to minimize the tax burden. Small enterprises, related to retail trade according to OKVED, form the most common business cluster and, as a rule, apply a special tax regime. Large trade turnover in the retail business currently allows the state to increase the tax burden for it. It is the increase in the tax burden that gives impetus to entrepreneurs to fragment their businesses and apply various "gray" taxation schemes. The authors present an economic interpretation of the tax consequences for economic entities in retail trade and an analysis of the fiscal burden with an increase in the tax burden.