Aim. Analyze the current state and main trends in the development of the sanatorium-resort potential of the North-West Federal District, characterize the existing natural healing factors. Conduct a study of the main indicators of the economic development of the territorial sanatorium-resort complex. Methodology. The work used data from the Ministry of Health of Russia and Rosstat, materials from scientific publications and conferences, Internet resources and materials from the internal fund. The key research method was analysis. Results. The most significant natural therapeutic and climatic factors of the regions (subjects) of the Northwestern Federal District have been identified. The characteristic of the regional sanatorium-resort complex is given, and the analysis of the tendencies of its development is carried out. Research implications. The results of the study are intended for researchers of the problems of development, regulation of the spatial and sectoral development of the sanatorium and resort industry, executive authorities of the Northwestern Federal District and its constituent entities. The results of the analysis will serve as reliable information in making various management decisions at the regional and municipal levels, in the implementation of the regional sanatorium policy in the Northwestern Federal District.

Aim. To analyze the innovative development of the Russian Federation and to identify opportunities to achieve the values of indicative indices of the introduction of innovations consistent with the Strategy for the innovative development of the Russian Federation, to determine approaches to the development of recommendations aimed at accelerating the innovative development of the country. Methodology. As the main method of obtaining scientific information and conclusions the statistical analysis of official data of state statistics in general for the Russian Federation and absolute and relative indices of innovative development in particular. Results. In this work, the authors analyzed the concept of innovation, as well as the state of innovations development in the Russian Federation in comparison with the leading countries; the measures of state support were compared. Research implications. This study complements a number of theoretical approaches in the field of innovation and can be used as a theoretical and practical basis for the development of financial measures of state support and stimulation of innovation both in the regions and in the Russian Federation as a whole.

Aim. To determine an approach to the assessment and accounting of uncertainty that corresponds to the basic principles and provisions of management theory in the implementation of mergers and acquisitions. Methodology. The article analyzes the modern features of assessing and accounting for uncertainty in the preparation and conduct of mergers and acquisitions of companies. The methods of expert assessments and observation were used in the study. Results. The analysis revealed uncertainty as one of the most significant phenomena in the implementation of mergers and acquisitions of companies. The proposals on the formation of methodological tools for management and decision-making processes in the preparation and conduct of these transactions are formulated. Research implications. The results of the research contribute to the modern theory and practice of management of mergers and acquisitions of companies.

Aim. To determine the impact of COVID-19 on the hospitality industry at the time of border closings and in the following months. Methodology. The analysis of statistical material (occupancy rate, average room rate, income per available room) by regions for April 2019 and April 2020 was carried out. The hotel business in North America, Africa, China, Finland, Mexico, the hotel chain Marriott International was studied in more detail. In the Russian Federation the main indices of the activity of collective accommodation facilities are considered. Changes in hotel services related to the need to introduce digital technologies are assessed. Results. Due to the closed borders and inability to travel, the hospitality sector experienced a significant decrease in demand for its product, which led to pronounced negative consequences for this business. A sharp decline in all indicators of the hotel industry affected both the GDP and employment of the population, and the existence of the hotels themselves. The European Region has suffered the most. The article examines in more detail the state of the hotel sector in some countries, including China, which was one of the first to start the path to the recovery of the hotel business. In 2019, Moscow, St. Petersburg and the Krasnodar Territory experienced a drop in demand more noticeably than other cities in Russia. During the pandemic, hotel groups expanded the adoption of intelligent contactless services, organizational innovation, and digitalization. The hospitality sector, severely affected by COVID-19, is forced to seek ways to restructure and develop a diversified business. Research implications. The practical relevance lies in the need to assess the negative impact of the pandemic on the hotel sector. This study also suggests that COVID-19 will significantly and permanently impact four pillars of the hospitality industry - multi-business and multichannel, product design and investment preferences.

Aim. To explore directions and approaches to the development of organizational and legal foundations for the formation of the investment climate in the military-industrial complex in the conditions of digitalization of the economy. Methodology. The authors analyzed the organizational and legal foundations of the formation of a favorable investment climate in the military-industrial complex, which are a regulated system that includes interconnected organizational, marketing and legal mechanisms that function under the influence of a number of factors in the conditions of the economy digitalization. Observations were made on the impact of digitalization of the economy on the investment activities, which affect markets and industries (spheres of activity), platforms, technologies and the environment. These changes affect all the components that somehow shape the investment climate. The main content of the study is an analysis of the directions of digitalization of the modern economy, the clustering processes of enterprises of the military-industrial complex, modern approaches to the formation of a favorable investment climate in the military-industrial complex. Results. The article investigated the directions of digitalization of the economy as the basis for the formation of the investment climate in the field of the military-industrial complex; the expediency of clustering of enterprises of the military-industrial complex as a promising direction for the development of the institution of sending military personnel is justified; modern approaches to the formation of a favorable investment climate in the military-industrial complex are disclosed; measures to improve the legal framework for the formation of a favorable investment climate in the military-industrial complex are justified. Research implications. Measures are offered on developing the organizational and legal basis for the formation of the investment climate in the field of the military-industrial complex in accordance with the directions of digitalization of the economy, which will ensure the formation of a favorable investment climate in the field of the military-industrial complex in modern conditions.

Aim. To investigate tax administrating of small and medium-sized businesses in Russia using modern information technologies. Methodology. The dynamics of the growth of the income tax on profit for the tax periods 2013-2020 has been investigated. The dynamics of the share of profitable and unprofitable enterprises has been analyzed; as a result, it has been revealed that an increase in the number of unprofitable enterprises has a negative effect on tax revenues to the budgetary system of the Russian Federation. It has been proven that digitalization is one of the most advanced methods of tax administration for small and medium-sized businesses in Russia. The article uses the comparative method, the method of arithmetic differences, elements of predictive analysis. Results. The analysis carried out in this article made it possible to identify the problem associated with the collection of taxes and deductions, to prove its relevance and to achieve the goal of improving tax administration. By eliminating this problem, it will be possible to ensure an increase in tax revenues to the budgetary system of the Russian Federation, reduce the number of tax violations among small and medium-sized businesses, and protect the rights and legitimate interests of citizens. As the President of the Russian Federation V. V. Vladimir Putin: «Well-being cannot be achieved if there is destruction, instability and insecurity at your doorstep». Research implications. Tax authorities should actively interact with taxpayers through the use of modern information technologies. The creation of 5 mobile applications in Russia - «Taxes of Natural Person», «Personal Account of Individual Entrepreneurs», «Check Cheque», «My Tax», «Simplified Tax System On-line» - is a breakthrough in the field of developments in the field of innovation and has no analogues abroad. These programs enable the tax authorities to more effectively exercise tax control over the payment of taxes, and taxpayers through these programs to request the necessary certificates, acts on taxes and contact the tax authorities on topical issues.