The economic development of a large city is directly linked to the region’s land policy, which encompasses a wide range of issues related to the rational and efficient use of the territory. Land resources are the foundation of any socio-economic issues, the importance of which must be emphasized, as well as the characteristics and problems of inefficiently used land plots within the city’s administrative-territorial boundaries. The aim of the research presented in this article is to identify the characteristics and problems of inefficiently used territories, particularly in the historic center of St. Petersburg, which is an important investment target. 

The article is devoted to the importance of information technology in the economic system of the Russian Federation. The purpose of the study is the factors of the impact of modern information technologies on the public and government structures. The “pros” and “cons” of digitalization are investigated, and information on the scale of the information technology market in the Russian Federation is presented. In addition, the data of the state program “Digital Economy of the Russian Federation” are given. It is argued that the use of information technology has a positive and negative impact on the public. Significant changes are taking place in modern information technologies in Russia.

The spread of information technology is the main economic aspect. States with strong economic systems have introduced digitalization into the strategic development plan.

At the moment, there is little work on a comprehensive assessment of the institutional, cultural, economic, educational and infrastructural field of digitalization. The study examines the degree of development of modern information technologies in the economic system, and it is on them that economic growth and the well-being of the public depend. Further analysis of the theoretical aspects and results of measuring the growth of the economic system in the digital sphere is needed. The article provides data confirming the importance of innovative steps in the development of the digital economy. Widespread use of digitalization can contribute to the growth of gross domestic product. Currently, business is being popularized in IT fields, including in the sharing business, where Internet services and cloud technologies are used. Organizations operating in the field of network technologies are not always able to clearly determine the amount of investment. Their activities are based either on the use of existing platforms, or on the formation of their own IT platforms, which are hosted on the World Wide Web. Often, such organizations do not have their own assets. It is difficult for them to identify the volume of investments, and the effect of this business is data processing and output, where the amount is not predetermined. In this regard, it is necessary to develop the latest form of evaluating the beneficial effects of the results of this business.

The sharing business, which affects the growth of personal well-being, can simultaneously lead to a reduction in public well-being, since it stimulates the distributed use of existing consumer goods, rather than an increase in their production.

The role of sport and physical education as a key element of national health and societal development is undeniable. Their contribution to strengthening public health and stimulating economic growth is becoming increasingly significant. Although public funds have historically been the primary source of funding for this sector, there is currently a clear trend toward seeking alternative sources. This is due to shifting priorities in public policy, where one of the goals is to commercialize sport and reduce its budgetary burden. This article analyzes the contribution of the physical education and sports complex to the economy and social sphere, examines the structure and dynamics of funding, and assesses the implementation of the provisions of Strategy 2030.

The following aspects are key to analyzing the specifics of innovation processes in physical education and sports. First and foremost, physical education and sports are an integral component of the overall culture of society. In this context, innovations that impact the cultural environment can be defined as the creation of fundamentally new forms of activity, symbols, norms, and behavioral models. These innovations are intended to transform human life, fostering a different worldview and perception of reality.

Thus, innovation is a crucial element in the development of the physical education and sports sector within the national economy. Its focus is on organizations and institutions in this sector, which are purposefully modernized under the influence of innovation processes. The ultimate goal of these transformations is to fully and efficiently meet public demand for physical education, health, and sports and entertainment services.

Given the social significance of the industry, the development of physical education, sports, and tourism requires the priority attention of government institutions. The challenges facing this area are strategic, as it is one of the fundamental tools for promoting a healthy lifestyle among the population.

The article examines the systemic imbalance between the significant resource potential of the forest industry and its insufficient budgetary impact. Based on the analysis of data on the distribution of forest resources and income from forestry activities in the context of federal districts, a stable spatial asymmetry has been identified. It has been proven that the key reason is interrelated institutional and infrastructural constraints.

This article examines the current issue of analyzing the factors determining the effectiveness of the public procurement system in the Russian Federation. The authors emphasize its crucial role in redistributing budget funds and meeting public needs, noting that ineffective organization leads to the misuse of resources, undermines competition, and fosters corruption. The paper focuses on the dynamics of the number and volume of contracts concluded at the federal, regional, and municipal levels. The results demonstrate a significant increase in activity, particularly among regional customers. Procurement effectiveness is determined by a complex set of interrelated factors. The authors identify digitalization and the expanded use of electronic auctions as the primary factor in improving effectiveness. Improving these elements is essential for the rational use of budget funds and strengthening trust in government institutions.

A Study of Nationalization Processes at the Regional Level Abstract: The study examines the potential for nationalizing companies located in our country and owned by foreign investors. Based on the available data, it is determined that society is ready for the nationalization of foreign companies. Arguments are presented for the economic feasibility of nationalizing enterprises (organizations) under foreign ownership.

The article examines the challenges and opportunities facing the Russian public procurement system by 2025. Attention is focused on the contribution of the Federal Antimonopoly Service, as well as other supervisory agencies, to achieving openness and effectiveness of procurement activities. A proposal is being made to create a unified digital environment to streamline control information and optimize budget planning.

Special attention is paid to stimulating Russian manufacturers, digitizing processes and improving the regulatory framework, in particular Federal Laws No. 44-FZ and No. 223-FZ. The authors emphasize the importance of improving the skills of public procurement professionals in order to successfully adapt to upcoming changes.

A key trend in modern digitalization is the development of neural networks and artificial intelligence. Artificial intelligence has permeated every aspect of life, including the financial market. This study focuses on the implementation of artificial intelligence technologies in financial markets within the Russian economic system, and outlines prospects for their development.

This article examines the use of artificial intelligence and neural networks in the financial sector. It examines in detail the nature of forecasting and modeling, as well as the processes involved in financial transactions. The paper examines model threats and potential steps to address them. The application of artificial intelligence in small businesses and its role in today’s reality are also discussed.

This article explores one of the most pressing issues in the accounting practice of commercial organizations – the interaction between the accounting and tax aspects of financial performance reporting. The objective of the work is to provide a theoretical justification and subsequent development of applied recommendations aimed at improving the effectiveness of organizational and methodological support for this interaction. The study, based on an analysis of scientific literature, the regulatory framework, and specific enterprise data, identified the key determinants that cause discrepancies between accounting and taxable profit. The results showed that accounting system elements such as accounting policies, selected depreciation methods, revenue recognition criteria, and the procedure for establishing reserves have a direct and significant impact on the formation of financial results and the amount of tax liabilities. In this article, the authors propose an original classification of the differences between the two accounting systems and formulate a set of measures for their convergence (harmonization). This set includes the improvement of methodological approaches, the development of accounting and analytical tools, and the practical implementation of a specialized account for profit reservations in the working chart of accounts. The practical significance of the results lies in the possibility of their application to optimize the tax burden, increase the degree of transparency of reporting, and minimize risks in the field of financial management.