A company must control accounts receivable and accounts payable, be sure to monitor repayment rates, not allow unreasonable growth of debtors and the amount of their debts, take timely measures to recover overdue debts, and actively work with debtors. It is also necessary to be extremely attentive to settlements with creditors, repay their debts on time, otherwise the company may lose the trust of its suppliers, banks and other creditors, will have penalties for settlements with counterparties - all this explains the relevance of this issue. To improve the efficiency of the use of accounts receivable and accounts receivable, we developed measures on managing accounts receivable.

Taxes are the main source of budget revenues. Accordingly, the provision of the state with the resources necessary for the implementation of its functions depends on the efficiency of the organization of the tax system, which is a set of established taxes and fees, measures to ensure their payment, forms of tax control, etc. This paper examines the indicators characterizing the level of taxation in the Russian Federation and its change over the period from 2016 to 2020, including under the influence of the crisis caused by the pandemic. The results of the study showed that the level of taxation in Russia, albeit insignificantly, but constantly was growing during the period under review, right up to the start of the pandemic. The change in the indicator, first of all, was influenced by an increase in tax withdrawals to the budget, combined with a decrease in the number of employed, who are the main payers of taxes within the framework of this assessment system. The growth rate of the average per capita tax quota exceeds the growth rate of the per capita GDP quota. In addition, an increase in the rate of tax intensity of GDP was noted. According to the classification of tax systems by the level of tax burden, today Russia belongs to the category of countries with a moderate fiscal tax system. Thus, the level of tax burden on the economy and population in the Russian Federation can be called moderate, although with a tendency to increase. Raising the level of taxation increases the volume of tax revenues, however, over time, it can lead to negative consequences. Further implementation of fiscal policy in this direction will require maintaining a balance of interests of the state and taxpayers when developing priorities for tax regulation.

The article examines topical issues of the transition of the global and Russian economies to low-carbon and carbon-free technologies. The influence of countries and sectors of the economy on the emission of greenhouse gases is noted. The main factors of greenhouse gases in the Russian economy, large industries that emit greenhouse gases - energy, mining and chemical, petrochemical production, mechanical engineering, etc., as well as agriculture - were listed. The main threats to the Russian economy in connection with the transition to low-carbon and carbon-free technologies were identified. The importance of the markets of countries and regions for Russian goods and, as a consequence, losses for the country’s economy with the transition of partner countries to reducing hydrocarbon emissions is emphasized. It shows both the size of the direct financial losses of Russian exporting companies by industry and in the long term. The main directions for the development of carbon-free technologies in the country were determined, relying on a rich resource base, which gives Russia certain advantages. One of the opportunities for the Russian economy is the accounting and recognition at the world level of the absorbing capacity of forests. The need to develop and implement measures for the gradual transition to low-carbon technologies in the sectors of the economy is noted.

The article is devoted to the study of the labor market in the Arctic districts of Yakutia, which is characterized by uncomfortable living and working conditions. The state of the regional labor market is determined by the historical aspect of the development of productive forces and industrial relations; this disproportion has been traditional since the USSR. Today, the labor market is subject to the negative impact of demographic trends, the difficult epidemiological and economic situation in the country and, as a consequence, the growing tension in the labor market. The labor market, like any system, has its own structure and the study of all its components is necessary to achieve the socio-economic objectives of the state. The purpose of the study was to analyze changes in the labor market in the Arctic disctircts of Yakutia, to identify the specifics, key problems and development guidelines. The work was based on the data from regional and municipal statistics. To solve the tasks set, economic and statistical methods of analyzing the current trends in the labor market, including those related to the crisis phenomena of 2020, were used. The object of the study was the Anabar, Lena, Yana, Indigirska and Kolyma groups of the Arctic disctircts of Yakutia. The results of the analysis indicate a high role of migration in the formation of the labor potential of the Arctic districts, a decrease in the number of employees of enterprises and an increase in the number of unemployed people. The author believes that the problems of the Arctic labor market are an obstacle to the sustainable development of the Arctic zone of Yakutia.

The COVID-19 pandemic and the restrictions aimed at containing it have led to a decrease in economic activity, a reduction in world trade, and had a massive impact on the global economy, exacerbating existing problems. The slowdown in economic growth on a global scale, which affected most sectors of the economy, resulted in a drop in demand for energy resources. This trend should inevitably affect the indicators of Russian foreign trade, in the structure of which a significant share of exports is formed by fuel and energy raw materials. This paper presents an analysis of the current state and features of the development of foreign trade activities of the Russian Federation in the context of antiquated restrictions. We investigated both the commodity and the geographical structure of exports and imports of the Russian Federation before the pandemic and in 2020. The impact of the pandemic on trade in services is assessed. The indices of intra-industry trade of the Russian Federation were calculated. The data obtained made it possible to assess the degree of impact of the current economic crisis on the change in the dynamics of indicators of Russia’s foreign trade. The analysis revealed a clear imbalance in the structure of both exports and imports, and a serious dependence on the conjuncture of energy markets, the contraction of which led to a significant reduction in export earnings. Based on the results of the work done, we can conclude that the previously adopted measures aimed at import substitution and the development of high-tech industries in the Russian Federation have not yet yielded clear positive results, at least the structure of foreign trade does not reflect them. If we analyze the indicators of intra-industry trade, they indicate a weak diversification of exports, as well as the lack of competitiveness of entire sectors of the Russian economy. In the face of new challenges and an increasing degree of uncertainty, one should look at the role of the Russian Federation in the international division of labor from a new angle.

The article analyzes forest fires based on statistical data, considers methods for assessing economic damage from forest fires. In recent years, the devastating impact of wildfires has become a major topic of discussion around the world. Researchers and specialists express concern that forest fires are becoming more intense and widespread, which poses a threat to environmental safety. The increasing frequency and severity of forest fires pose a growing threat to biodiversity. Households, business entities, state and municipal authorities incur high economic costs due to fires. The smoke from fires poisons the air and contributes to an increase in the concentration of carbon monoxide, carbon monoxide and other harmful impurities. This greatly affects the health of people. First, this applies to children and those who have chronic respiratory diseases. This is also typical for the largest region on permafrost - the Sakha Republic (Yakutia). The problem of assessing damage from forest fires must be solved taking into account regional characteristics, which, in particular, in Yakutia can include a relatively high degree of depletion and low productivity of forests, huge territories, and hence the high cost-intensity of restoration measures. Damage caused by forest fires must be assessed to determine whether the costs incurred are worthwhile in order to avoid negative consequences. The ratio of the costs of damages to the costs of preventing them determines the return on investment and the further choice of the most effective measures to protect the environment. The purpose of the study is to analyze wildfires in the Sakha Republic (Yakutia). The object of research is the forest fund of the Sakha Republic (Yakutia).

The article is devoted to the study of choral performance in Yakutia, the formation of the Yakut Choral Society, the regional branch of the All-Russian Choral Society. The relevance of this significant for Yakutia phenomenon of musical culture is substantiated. The main milestones in the development of the society are outlined. The author of the article presents the object under study as a significant phenomenon in the cultural life of the republic for more than half a century, starting in 1958. Thanks to the activities of the Yakut branch of the All-Russian Higher Education, the choral movement covered almost the entire population of Yakutia. Thanks to cooperation with Yakut composers, choral music became popular even among teams of co-workers. The role of the leaders of the regional branch - G.F. Tanygin, F.A. Baisheva, L.E. Arkhipova, and others - is shown. The changes in the political system in the country had a detrimental effect on the development of choral art in the country and in the republic, in particular. The RCS and its regional branches ceased to exist despite the attempts to reorganize it in 1987 into the Musical Society. For the first time, the article shows the difficult time when the restoration of the RCS in the Sakha Republic (Yakutia) took place, starting in 2013. The need for revival became obvious in view of the increased demand for the organization of choral work as a mass phenomenon of the culture of society. The most important events carried out by the Yakutsk branch of the RCS are presented and the major achievements in recent years are characterized. At the same time, the main problems facing the organization in the transitional recovery period are analyzed: improving funding and training.

The article presents the results of a survey on the range of problems and questions of students regarding financial situation based on digital traces in the VKontakte social network. The analysis was based on posts in student communities and comments to them during the second academic year during the pandemic. To assess changes in the content of the discussed topics and issues in the communities, the results of research work of the Consortium of Big Data Researchers “Education in the context of coronavirus: big data as a tool for measuring the reaction of society” for February - June 2020 were used. Preparing data for analysis included downloading data from social networks, selecting relevant messages, identifying categories and thematic plots, and determining the sentiment of messages. According to the messages from the communities of the universities in the region, previously unloaded using specialized software (Polyanalyst, machine learning libraries), all messages were marked up according to the relevance of the topic being studied, which made it possible to further systematize messages by topic and tone. The content of the analyzed relevant messages allowed us to single out four main thematic categories such as scholarships and material assistance, the cost of educational and additional services, the possibility of obtaining additional income, and miscellaneous. In the group of presentations on the issues of scholarships and material assistance, thematic stories were highlighted on the amount and timing of payment of the scholarship and material assistance and on the procedure for awarding the scholarship. In the group of messages on the cost of basic and additional services, there were highlighted thematic stories about the price-quality of educational services, the return of the cost of training in a distance format of work, as well as the pricing of educational services. In the group of messages about the possibility of obtaining additional income, students talked mainly about the amount of the scholarship in comparison with the prevailing prices for goods and services and the need to search for additional sources of income. In the Miscellaneous group, low-frequency messages were considered on various thematic topics. The tone of the messages in which the students expressed their opinion and assessment was predominantly neutral, but the negative tone dominated at the beginning of each academic semester. The results of the study based on a sample of data from the VKontakte social network for the analyzed period can serve as a rationale for further research of messages on social networks in order to identify and analyze student feedback on the quality, efficiency and development of distance education in the country, as well as monitor the emergence / development / withering away problems and questions in the field of the financial condition of students.

In the “Fundamentals of the State Youth Policy of the Russian Federation for the Period up to 2025”, the strategic priority is the creation of conditions for the formation of a harmonious personality, constantly improving, erudite, competitive, not indifferent, possessing a strong moral core, capable of adapting to changing conditions and receptive to new creative ideas. The youth policy in the city of Yakutsk is implemented by the Department of Public Relations and Youth Policy, which is a sectoral (functional) body of the local administration, which is a part of the structure of the District Administration of the city of Yakutsk. The Department ensures the exercise of powers in the field of youth and family policy in the city. Every year, the Department holds many events within the framework of implementing the municipal youth policy programs: charity actions, business and entertainment games, youth forums, etc. One of the weaknesses of the youth policy is incomplete coverage of the target audience, lack of coordination between individual staekholders, lack of awareness of the youth of the youth policy in general and activities carried out within the framework of the youth policy programs. The article presents the results of a survey of the awareness of young people in Yakutsk of the municipal youth policy in general and about the activities of the Department of Public Relations and Youth Policy. The research was done by means of a simple questionnaire, carried out in electronic form using Google-questionnaires. In addition to analyzing the answers, in the course of the study, various information sources were studied for the completeness of coverage of the implemented youth policy. Based on the data obtained, conclusions were drawn about the lack of awareness of young people and some measures were proposed that could contribute to both obtaining information and assessing the implementation of youth policy, establishing feedback.