The current state and peculiarities of the development of the digital economy in Russia are analysed. Innovations in financial relations in the current conditions of management are considered. The introduction of digital platforms and their potential using the example of the State Integrated Information Management System for Public Finance "Electronic Budget" is being investigated. Recommendations on the development of practical aspects of digitalisation in the financial sphere are made.

Ensuring the balance of local budgets is one of the priorities of Russia's modern budget policy. Studying this issue initially requires a correct interpretation of the essence of municipal revenues. Comparative analysis of foreign and domestic experience in the formation of the local budgets revenues shows that municipal revenues are not identical to local budgets revenues if we consider their essence from the position of territorial affiliation, that is, as financial resources accumulated and used within the boundaries of the municipality.

Regardless of the type and size of the organization, they are confronted with both external and internal factors as well as impacts which create uncertainty in regards to achieving certain goals. The risk management of the company is determined by both how well risks are perceived and the intra-organizational interaction of workers under the influence of cultural values that may affect perceptions and attitudes towards risk management. Being an important element of the corporate governance system of any company, effective risk management allows for the acceleration of the decision-making process. The growth of competition during the unstable economic situation in the world takes a special character, which forces the company to look for new opportunities to optimize the risk management process and to offer its own ways of improving the performance of the company. Emotional intelligence can become a promising tool for developing a risk culture, primarily in those areas of business where the human factor plays a great role. The application of international standards and best practices in light of emotional intelligence will increase the company's stability in the market and achieve its goals.

The article deals with economic sovereignty, its constituent tax sovereignty and tendencies of their transformation in the conditions of formation of international regional associations. The expediency of tax harmonization in the conditions of formation of a single economic space and deepening of interstate economic integration is shown. The sequence of tax harmonization in the EU, the use of information technologies for improving tax administration are considered.

The work is devoted to testing the hypothesis of the existence of an inverted U-shaped dependence of economic growth on the level of environmental pollution, which was based on the concept of the ecological curve of Kuznets. The authors, using econometric methods and data from the World Bank, show that the hypothesis is correct: there is a turning point between the positive and negative nature of the dependence of economic growth on the level of CO2 emissions. The hypothesis is confirmed for low- and middle-income countries, and the dependence is linear negative for countries with a high level of income. Based on the results, the authors formulate recommendations on environmental regulation in accordance with the level of the country's economic development.