Purpose of the paper is to assess the effectiveness of the Russian tax system in comparison with the development of public service in tax authorities. We use both quantitative methods (e.g. factor analysis, principal component analysis, economic and statistical methods, econometrics, content analysis of legal acts, tabular and graphical visualization, monitoring of tax authorities’ performance indicators) and qualitative methods (comparative legal and comparative historical analysis). The main research results: we proposed a comprehensive methodology for assessing the development of the tax system and service of the Russian Federation in 1991–2018; we have tested this methodology on statistical data and calculated the indices; compiled a chronology of key events in the tax system and tax authorities development of the Russian Federation. We conclude the high degree of statistical compliance of the tax system development indices and the tax service indices. Mismatch in the dynamics of the development of the tax system and tax service in the recent period of 2014–2018 caused by both the post-crisis slowdown in economic growth and negative trends in government regulation (the emergence of new taxes, increased tax burden on businesses etc.). Identified patterns can be used to assess the effectiveness and reform of service in the tax authorities.

The problems of the popularity and development of eSports in the global economy attract researchers from all over the world. The purpose of this study is to analyze the complex structure of government and sports regulation in China’s esports, the professionalization of the young industry, the principles and mechanisms of balancing economic efficiency and sports results. eSports is presented as a symbiosis of the intellectual and physical activities of people. The subject of the study is an eSports management model in China. The methodology of the paper is based on an integrated approach that identifies key features of the formation of the management model and establish the reasons for the management system success of the leading country in the global eSports market. The balance of state interests, the development of new markets and high technologies with the highest number of individual world’s consumers allow looking at eSports from the point of social expectations, domestic control and global market dominance at the same time. The Chinese management system comprehensively covers the entire eSports industry and can be conceptually divided into 4 blocks: censorship and propaganda, control and regulation, education and professionalization, partnership with private companies. The study is designed to reflect the original approaches in the model formation for managing a new mass phenomenon in the context of total government control and regulation.

The integration of Russian companies in the global economy requires compliance with the requirements of good corporate governance. There are included but not limited the compliance with established anti-corruption laws, norms and rules. Such mechanisms are developing quite intensively in Russia: the legal foundations are studied, the components of the compliance system are identified. The compliance is most widely developed in the banking sector and medicine. There are required procedures implemented poorly in domestic corporations due to the lack of mandatory legislative requirements. Domestic companies operating in international markets are guided by the laws of the respective countries, mainly the USA, Great Britain and France. Unified requirements for systems and mechanisms for verifying compliance with current standards are not developed in domestic practice, which contributes to a different interpretation of the existing provisions of the Central Bank and international rules. The study goal is to identify priority areas for the compliance development in Russia, bringing the domestic regulatory framework closer to world practice. The paper shows that Russian corporations use a large number of internal regulatory documents in their practice, many of which differ mainly by their names. Direct adherence to international standards is not possible due to differences in the requirements of domestic and foreign legislation. To accelerate the adaptation of domestic companies to the world practice of good corporate governance, it is necessary to develop national formats, the structure of a compliance system and a list of basic internal paperworks. There are shown the importance and development directions of the Russian national regulatory framework. These research materials may be useful to corporate governance specialists, reactionaries, and corporate executives.

The paper is dedicated to the study of the features of cluster development in Russia. The methodological base of the study includes a set of concepts and theories of special organization of the economy, cluster development concept, theories of network economy and open innovations. We have proved that economy clusterization is a mechanism of efficient productional, science and technological and innovative cooperation of real economy sector enterprises in conditions of strategical tasks of its competitiveness increase. The analysis of the stages of cluster development allowed us to ascertain the initial level of the process being considered under the progressive dynamics of the main functional indicators and increase of business motivation to the economic interaction. There were singled out the main factors of cooperation inside clusters for Russian conditions. We have presented a review of the key directions and events of national economy clusterization. Decentralization of cluster development management contributes to the strengthening of regional economic systems and active advancement of regional cluster initiatives. The creation of digital intracluster interaction platforms in the regions of presence is proposed. It has been noted that to stimulate the process of continuous innovation in clusters of state subsidies allocated to date, it is not enough. The practical significance of the results lies in the possibility of their use in the development of development strategies and programs at the regional and national levels.

The article analysis the methodological justification of the digital transformation of logistics processes in transport chains formed by transport and logistics companies at the national and transnational levels, which own their own infrastructure, when switching to the technology of smart contracts. The research methodology is based on the provisions of the theory of logistics and supply chain management, the theory of process management and the design and technological concept of organizational culture formation. Based on the results of the established principles of transition to smart contract technology, digital transformation of processes, a logical and time structure of the methodology of engineering/reengineering of logistics business processes in transport chains was formed during the transition to smart contract technology, which provides the most complete coverage of methodological problems solved in the process of reengineering, their logical focus, as well as correlation with the time frame. The study presents a methodological tool and results of semantic modeling of logistics processes in transport chains that form the necessary basis for further algorithmization of procedures for fulfilling the contractual conditions of a smart contract. Based on the systematization of approaches to establishing the essential characteristics of smart contracts, their models are established, as well as the necessary conditions for the successful implementation of various smart contract models and possible transition scenarios are identified. The materials of the article are largely the result of close interaction with JSC “Russian Railways” in the course of preparing a methodological justification for the transition to the technology of smart contracts in transport chains, the logical processes in which are implemented using the railway infrastructure of JSC “Russian Railways”.

The paper discribes the method of remote voting at shareholders meetings via the Internet. The methodology of the study is based on the theory of agent costs. It means that costs associated with the exercise of control are important to investors within making investment decisions. The author considers conditions to the digitalization of voting processes: the Russian legislative framework; Internet access in the country; development of digital voting services; the provision of remote voting services by registrars and the Information Disclosure Center of JSC National Settlement Depository. The paper presents results of the analysis of the practice of using electronic voting services in Russian public companies. It has been proved that the creation of the Internet voting infrastructure has contributed to the activity growth of shareholders’ participation in Annual General Meetings. This, in turn, has a positive effect on the quality of corporate governance in these companies. The theoretical and practical significance of the study is to generalize the practice of using electronic voting technology in Russian corporations.

The paper considers the problem of applying modern progressive management methods according to the criteria of efficiency and suitability, which are introduced into management system of Russian enterprises without much success. One of causes of this problem is the weak state of the corporate culture. The methodological basis of this study is the fundamental development of scientists in the scope of management methods and concepts on the paper’s subject. There is applied the methodical apparatus, that allows to evaluate of corporate culture levels in the enterprise in the initial and transformed states. The result of the work is approaches to transformations for Russian enterprises as a form of fullfledged development of the management system. The best examples and traditions of the practice of transnational and Russian companies, focused on obtaining a significant market advantage, are considered as the first step to creating an appropriate internal environment. The mechanism of corrective management actions (CMAM) is proposed, which allows for the promotion and support of transformations. The conclusion is that results of the study may be of interest to the leadership of Russian enterprises in reforming the enterprise management system.