The gist of this article boils down to the analysis of legislative norms in the field of taxation, allowing the regions to ensure tax maneuver in relation to tax collection and, accordingly, to ensure economic growth. At the same time, both the norms of the Federal legislation, which allow regional authorities to establish tax rates and benefits, and the assessment of these opportunities, are disclosed on the example of the Sverdlovsk region. The possibilities of applying reduced tax rates and the use of investment tax deduction for corporate income tax, establishing differentiated rates and tax benefits for corporate property tax, criteria for the right to preferential taxation with a single tax levied in connection with the application of a simplified taxation system and other features of the regional tax legislation in relation to taxes credited to the budgets of the Subjects of the Federation. The problems of tax legislation that hinder the strengthening of the economic security of economic entities and, accordingly, the development of territories, as well as recommendations that allow increasing the efficiency of regional taxation and ensuring sustainable development of the Ural region are identified.

The article is devoted to the issues of reforming the investment costs accounting for the technological and managerial processes digitalization in the course of new industrialization. It outlines the factors for the accounting development, represents plans for the investment assets federal standards development, and evaluates their implementation. It formulates the key differences in the composition and recognition of costs that form the initial cost of digitalization objects. It features the issues of recognising software as part of intangible assets or expenses of the organization. The author analyses and criticise new norms of the introduced accounting standards that build up information about investment objects in the economic processes digitalization. The article also identifies the indicators of economic security formed on data on digitalization investments accounting and defines further directions for the development of accounting in terms of tangible and intangible investments.

The purpose of this article is to justify the definition of environmental accounting, consider the current procedure and existing problems of accounting for environmental costs, obligations and sources of financing, disclose principles for classifying environmental costs based on international practice, and justify the need to introduce environmental accounting as a factor of economic security of an organization. The study is based on general scientific and special methods of description, generalization, analysis, interpretation and theoretical methods of formal and dialectical logic. The results should include the formulated author's interpretation of environmental accounting, the conclusion of the trend of improving domestic accounting standards in accordance with the generally recognized world classification of environmental costs of the organization, the formulation of the benefits of implementation and possible difficulties in setting environmental accounting, as well as the rationale for the introduction of this direction of accounting as a factor in increasing environmental responsibility of business entities.

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The article is devoted to the peculiarities of the recognition and measurement of income and expenses from operations with securities in order to form the tax base for income tax. Regulatory concept and types of securities are considered. The general provisions of the formation of financial results from operations with securities for tax purposes are formulated. The features of the valuation of securities at their initial recognition the acquisition cost is expressed in rubles and foreign currency. Principles of income and cost estimates for listed and unlisted securities organized market are marked. The questions of calculation of income and expenses for tax purposes are discussed when the transaction with securities made on the organized market and outside it. The features of the tax account of losses on securities transactions are considered. Perspective directions for improvement of tax accounting operations with securities are formulated.