In recent years, the criminalization of economic activity has become more acute both at the federal and regional levels, which negatively affects the authority of state authorities, the level of public trust in the state. This undermines the stability of the country’s economic sphere, creating many threats to economic security.
The origins of this process are destructive phenomena of social and economic relations. A crime committed in the economic sector brings a negative change to society. There is a need to quickly create effective tools and mechanisms regulating economic relations both within the country and with foreign partners. Today, there is a need to search for theoretical and methodological approaches to identifying the main threats of modern criminalization to the economic security of the region. The paper analyzes the criminalization of economic (entrepreneurial) activity and determines its impact on the economic security of the region, and presents proposals for improving measures to prevent the criminalization of economic activity.

Analyzing various approaches to the category of “rural territories” of foreign and domestic researchers, it should be noted about the diversity of interpretations of this concept, research on various aspects in the literature. The presence of a list of existing socio-economic rural problems of Uzbekistan actualizes the formation of directions for the development of rural territories, such as the development of tourism in rural areas, taking into account the ecological and cultural characteristics of the region: the development of tourism infrastructure (including ready-made tourist infrastructure and routes for walking and cycling) and the diversification of the tourist product

Ensuring food security and competitive agricultural production cannot be ensured without the formation of sustainable development of the agricultural sector. For the studied region of the Republic of Kalmykia, which is located in the arid zone, the solution of this problem is necessary not only to ensure the production activities of agricultural producers, but also for the livelihood of rural residents and to preserve the fragile ecological and economic balance of rural areas. It was largely possible to ensure the relative sustainability of agricultural production through the implementation of state programs that promote the development of agricultural production.
The economic indicators of different models of territorial development are analyzed using the example of the Republic of Kalmykia. Both positive and negative trends in the development of the agricultural sector, the main industry of the Republic of Kalmykia, have been studied. The measures taken by the Government of the Russian Federation to ensure sustainable socioeconomic development of rural areas of the Russian Federation are considered. The authors analyzed data on the volume of crop and livestock production over a thirty-year period, identified trends and causes of high variability.
The analysis carried out by the authors showed a significant dependence of agricultural production in the Republic of Kalmykia on natural risks, droughts, dry spells, which affect the volume of agricultural products and ultimately on financial results. These data indicate the need to revise sectoral models of rural development, it is proposed to consider the studied territory as a socio-ecological and economic system that allows managing risks and threats to food security. The necessity of transition to a redistributive model of rural development in depressed and ecologically disadvantaged regions is substantiated.

Within the framework of the logistics approach, the enterprise as a whole should be considered as a logistics system consisting of individual links united in a single process of managing material and related processes. The stages of managing the enterprise’s logistics costs are carried out to achieve the following issues: to be able to forecast the profit of the next period; to determine the possibility of comparing indicators with competitors; to determine the real market value of the company, to consider the concept, composition and structure of the financial results of the enterprise; to study profit as an indicator of the effective activity of the enterprise; to study the procedure for forming and the possibility of distributing profit; to consider the main indicators and profitability to characterize the results of the enterprises; to create a financial plan for the organization. Methods and tools of controlling play an important role in optimizing logistics systems. Benchmarking, key performance indicators, cost and profitability analysis, as well as the use of information technology help to control the current situation, identify problem areas and develop strategies to improve performance. These methods and tools are an integral part of the logistics systems management process

In the current state of the economy, the need to improve the management system of economic entities is increasing. The interrelation of the audit and tax accounting system is manifested in the audit of tax accounting and reporting. The audit of tax reporting, as a service provided by auditors in the process of their audit activities, is aimed not only at assessing compliance with tax legislation, the correctness of the preparation and presentation of tax reports, but also at developing recommendations to reduce tax risks and legally optimize the tax policy of the organization.

The study of tax audit terminology and tax risks allows us to clearly define the relationship between these concepts. The article examines the process of activating internal tax audit tools in order to reduce tax risks. In the process of conducting a tax audit, the auditor must ensure the accuracy of information on the accrual and payment of tax payments by enterprises. Of all the types of audit, tax audit is the most popular, since the area of taxation for an enterprise is the most serious and requires special attention. To reduce and prevent errors and inaccuracies in calculating tax payments, it is necessary to involve specialists and professionals in tax audit, who, using tax audit methods, will solve the tasks

An essential condition for achieving the current and strategic goals of public sector organizations is the organization of effective internal financial control and internal financial audit. As a result of control measures, risks that reduce the effectiveness of public sector institutions and the factors determining their occurrence are identified.
The relevance of the topic is determined by the fact that the role of the state and municipal sector is important in a market economy. The public sector of the economy is a systemically structured set of interrelated elements that perform certain functions in order to achieve the goals set by the state.
The changes taking place in the country’s economy and the specifics of the activities of state (municipal) institutions, as well as the requirements of international public sector financial reporting standards, control and evaluation standards determine the need to improve and adapt both accounting and financial control to new realities. This will also be facilitated by the reform of the internal financial audit of public sector organizations.

The textbook reveals the specifics of budget accounting and reporting of organizations in the public sector of the economy. The fundamentals of the budget structure in the Russian Federation, the principles of organizing budget accounting in an organization, the features of accounting for various types of assets and liabilities in budget accounting, types of typical errors in accounting, as well as regulatory legal acts, compliance with the requirements of which is mandatory for subjects of the public sector of the economy, are considered. The types of economic offenses in the accounting of government institutions are presented, and the features of automation of accounting in institutions are considered. Contains original tasks and exercises on accounting, control and expert activities for institutions in the public sector of the economy. Meets the requirements of the latest generation of federal state educational standards for higher education. For students and cadets of higher educational institutions, as well as educational organizations of the Ministry of Internal Affairs of the Russian Federation, studying in the specialty 38.05.01 “Economic Security”.