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The research aims to determine the directions for developing marketing strategies of state commercial banks based on quantitative metrics for evaluating the effectiveness of the marketing activities of banks adapted for the banking sector. During the research, the author applied the methods of terminological, structural, and logical analysis, analogy, synthesis, system analysis, methods of generalization and grouping, table and graphic methods, economic and statistical methods, and methods of dynamic and logical analysis. The result of this research is the systematization of existing theoretical and methodological approaches to calculating the effectiveness of marketing activities in a bank, as well as the calculation of the author's methodology for assessing the main, innovative, and total effectiveness of marketing activities in leading Russian banks. The methodology for assessing the quantitative indicators of a bank's marketing effectiveness has been improved, which consists of the indicators of the effectiveness of fixed costs for marketing in the bank and considers unforeseen expenses caused by the bank's innovative activity related to challenges of time and digital transformation.

The digital transformation of economic processes in the Russian Federation has necessitated the use of digitalization tools for International Financial Reporting Standards (IFRS) reporting, which is reflected in this research. To more effectively apply IFRS reporting, businesses need to digitize financial and nonfinancial indicators contained in the reporting. The authors identified the pros and cons of the eXtensible Business Reporting Language (XBRL) standard when preparing financial statements under IFRS. The XBRL standard makes it possible to calculate the financial and nonfinancial indicators of the reporting company in various sections. Preparation of IFRS reporting using the XBRL standard changes the transparency and openness of accounting data according to international traditions and brings them closer to world standards for the language of digitalization. The use of the XBRL standard significantly reduces the time it takes to prepare financial statements and eliminates the inconsistency of metadata. However, it cannot replace the professional judgment of a qualified accountant in the near future. To fully implement the XBRL format when preparing financial statements under IFRS, it is necessary to certify domestic software developers who can ensure a secure process for collecting, processing, and transmitting company data through digital channels.

This study aims to study the sensitivity of nonlisted real estate investment companies’ accounting earnings to house prices. This study evaluates whether house price changes determined these companies’ return on equity (ROE) or if other factors influenced the industry’s profitability beyond house price growth.

The authors collected a ten-year sample with the aggregate ROE of Portugal’s real estate investment companies, split by regions, and data on house prices and the per capita gross domestic product as a control variable. The authors ran a national-level time series with the canonical cointegrating regression estimator, which is robust to a small sample size; the authors also performed a regression on regional-level panel data with the common correlated effects mean group estimator, thus allowing slope coefficient heterogeneity and controlling for cross-sectional dependence. The authors also ran ordinary least squares regressions as a means of comparison.

This study found that an increase in the house price is not translated into an increase in the aggregate ROE. The results are robust with a reduced survivorship-biased sample, meaning that even the best-succeeded real estate investment companies do not have their accounting ROE dependent on house price growth.

The sample size is small and specific to one country. This paper did not study the housing market structure to verify whether it operates under monopolistic competition, which could further explain the attained results.

Policy decision-makers should know that there are no excess profits in the real estate investment companies’ industry because of house price growth that could be subject to windfall taxes.

To the best of the authors’ knowledge, the connections between house prices and real estate investment companies’ accounting earnings have never been studied.

The research aims to comprehensively study a relatively new institute of Russian tax law – the value-added tax (VAT) office. For this purpose, the authors use the following research methods: logical, hypothetico-deductive, formal-legal, and comparative-legal. The research novelty is due to the subject of scientific analysis and the synthesis of the obtained research results. Particularly, the essential features of digital platforms are investigated. It is noted that the concepts of “digital platform” and “foreign company providing electronic services in Russia” are not identical. The research considers the foreign experience of tax accounting and VAT registration of companies. The simplicity of accounting of foreign companies is an important advantage of the tax jurisdiction: the simpler the grounds and procedure of registration, the more taxpayers express their intention for voluntary registration. Thus, the research discusses the problems of registration and deregistration, as well as the voluntary registration of such companies. Currently, 3,292 companies are registered in Russia, which indicates the success of this tax institution. Simultaneously, it is noted that there is a lack of law enforcement practice directly related to the VAT office. This order of things may testify in favor of the effectiveness of the complex of legal norms under consideration.

The research aims to assess the Russian automobile market before and after the imposition of sanctions, analyze the positions of Chinese automobile brands in the Russian market, and assess trends and prospects for the development of China's presence in this segment. The authors use the statistical method and the method of comparative analysis to determine the position of Chinese automakers in the Russian automotive market. The research determines that most Western and Japanese brands left the Russian market due to the strengthening of sanctions in 2022. Due to problems in the supply of components and spare parts, most of the Russian automotive market was filled with Chinese automobile companies planning to expand their presence. This research examines the trend of the presence of Chinese automobile brands in the automotive industry of Russia. Under sanctions, the economy of the Russian Federation is forced to look for other opportunities to develop technology and production. The relevance of this topic is due to the significant role of the automotive industry in the economy of any country, as well as the importance of this industry for the employment of the able-bodied population. To achieve this goal, the authors formulated the tasks to assess the automotive market before and after the imposition of sanctions, to analyze the Chinese automotive market, and to assess the prospects for its development in Russia.

This chapter explores current issues related to the professional training and activities of independent experts conducting anti-corruption expertise of regulatory legal acts and their projects. The main problem in this area is the lack of unified approaches to determining the level of competence and assessing the special professional knowledge, skills, and abilities of individuals involved in preparing conclusions based on the results of anti-corruption expertise of normative legal documents. Moreover, the stated problem remains practically relevant because certain difficulties arise not only in developing specific, empirically verified, and scientifically justified criteria for selecting independent experts and determining their activity but also in implementing the procedure for assessing the quality of conducted expertise at the federal and regional levels of governance. Over time, with the further development of the institution of anti-corruption expertise of regulatory legal acts, the demand for highly qualified independent experts will only increase. To effectively meet the growing demand for specialists of this level, it is necessary to establish a special system for their competency-oriented training and evaluation of the results of their activities. Solving this task will require making certain changes to general and special legal norms of the existing legislation, as well as further improving the practice of their application.

The research focuses on the problem of the mismatch between the current approach to corporate accounting and reporting according to International Financial Reporting Standards (IFRS) and the new paradigm of international entrepreneurship development in Russia. The research aims to identify global prerequisites and prospects for improving the approach to corporate accounting and reporting of international entrepreneurship according to IFRS in Russia. Drawing on international experience in developing digital economies from 2021 to 2023, the authors apply regression analysis to create an econometric model of IFRS application in international entrepreneurship. The model determines patterns of changes in the investment attractiveness of the economy for foreign investments as corporate accounting and reporting in international entrepreneurship are automated using big data, smart analytics, and other digital technologies. The main authors' conclusion is that smart automation of corporate accounting and reporting in international entrepreneurship according to IFRS ensures an influx of foreign investments. The theoretical significance lies in developing a new approach to corporate accounting and reporting for international entrepreneurship according to IFRS in Russia. The practical significance is expressed in the perspective offered to enhance the attractiveness of Russia's economy for foreign investments through smart automation of corporate accounting and reporting for international entrepreneurship according to IFRS. This can be utilized, first, in the business practices of international entrepreneurship in Russia to increase investment attractiveness for foreign investors. Second, it can be utilized in the state economic policy to stimulate the influx of foreign investments into the digitalization of Russia's economy.

The research aims to show the importance of considering the specific threats to economic security that arise in the context of digital transformation. The classification and understanding of these threats allow us to develop the most effective public policy tools to overcome them. The research is based on content analysis of information from government documents and internet resources. According to the authors, economic security in the digital environment is the state of the subject of economic activity (individual, society, or state), which ensures its normal functioning in the virtual world and maintains the security, stability, and predictability of the relations in which this subject participates in the digital environment. Moreover, there should be no factors of the digital environment that can cause harm in the virtual and real world, or these factors should not affect the subject. The government plays a central role in solving the problem of ensuring economic security in the digital age because it concentrates on the social will and aspirations and sets the vector for the development of society, including in the digital environment. Simultaneously, the form that evolutionary processes take in a particular society has its own national, regional, and historical specifics.