This scientific article reveals the role of financial security in providing targets for the development of regions in the context of modern challenges and threats. It is concluded that the level of financial security is achieved with a balanced budget of the subjects of the federation, which requires taking into account a significant set of both objective and subjective factors. On the example of one of the regions of the Central Federal District, an analysis of the tax potential was carried out and a set of directions for the development of tax administration was determined to achieve long-term development indicators, which made it possible to forecast the revenue and expenditure base of the budget in order to increase the level of budget security

The ambiguous interpretation of the essence, classification of types of digital assets of corporations by economists, lawyers, IT specialists in Russian and foreign literature justifies the need to study their content in various aspects and consider their main types, recognition criteria. In this regard, it is important to study the manifestation of the essence of digital assets of corporations from the perspective of synergy of 3 aspects: economic, legal, technological, which determines the relevance and timeliness of the study. The conducted research shows that the problematic aspect implies the presence of many positions, discussions on the interpretation of the content of digital assets of corporations in economics, law, computer science, which requires the allocation of clear criteria for their classification within each aspect, identifying the features of their manifestation, having theoretical and practical significance for further valuation of digital assets. With the help of general scientific and special methods: analysis, synthesis, detailing and generalization, selective observation, grouping, formalization, analogy, inductive, deductive, abstract-logical, comparative, the essence and content of digital assets of corporations are revealed from the standpoint of economic, legal, technological aspects, which made it possible to identify the main features of their manifestation, establish the relationship between them. In the field of research: it is characterized that the digital asset of corporations from the standpoint of the economic aspect – a type of economic asset that has value, the legal aspect – participates in civil turnover, the technological aspect – is created on the basis of digital technologies, which made it possible to identify its main properties-signs: intangible and digital form, possession of economic value for the owner or user, manifested exclusively in the information system; a comparative characteristic of digital tokens in Russia, Belarus, Great Britain, Switzerland, USA was carried out, which showed that in Russia the equalization of tokens and digital assets is not always permissible; "crypto assets", "virtual assets", tokens as types of digital assets were considered, the relationship of "crypto assets" and tokens was revealed. As a result, it is established that a digital asset is a kind of economic asset involved in civil turnover, existing in intangible and digital forms based on digital technologies, showing its value in the information system. It is argued that the synergy of the economic, legal, technological aspects of the essence of digital assets is clearly manifested in the process of characterization of such types as "crypto assets", "virtual assets", the relationship of "crypto assets" and tokens.

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In conditions of digital economy development intangible assets act as one of key sources of progress, as a strategic factor influencing conditions and prospects of the national finance system development, which stipulates topicality and timeliness of the research. The absence of a simple definition of the notion ’intangible assets’ in Russian and overseas literature, its close connection and coincidence with such terms as ‘intangible, intellectual assets’, ‘goodwill’, ‘intellectual capital’, poor understanding of industrial purpose of intangible assets in organization business make up debatable aspects of the paper. The goal of the research is to reveal the economic content and to estimate capacity of organization intangible assets. As for the theoretical aspect of the research the author studies the notion ‘organization intangible assets’ in view of Russian and overseas legislation, identifies its distinctive characteristic and shows the logical interrelation between such notions as ‘intangible, intellectual assets’, ‘goodwill’, ‘intellectual capital’. Concerning the practical field of the research the author grounds the choice of J. Tobin coefficient both for estimation of intangible asset capacity and assessing the risk of getting / missing profits of their use. As a result a low capacity of intangible assets was elicited, which at the same time show risk of inefficiency use.