Modern economic relations are developing under the influence of digital property that creates conditions for unprecedented socialization of production and new realities in the relations of appropriation and alienation. This requires both theoretical interpretation and practical research. The aim of the article is to identify current trends in the development of digital property and the new economic relations that it forms in the world, to systematize the conditions for digital property in Russia. The authors used the findings of institutional and evolutionary economic theories, political economy, as well as the principles and methods of SWOT-analysis in order to systematize the issue. The paradigm of the development of Russia should be changed from consumption to production of innovative products and technologies of the digital economy. The paper presents the essential characteristics of digital property and a model of the influence of the digital economy and global integration on modern economic relations. Potential opportunities for the economic development in the system of new economic relations were identified due to the SWOT-analysis of the conditions for the development of digital property in Russia. At the same time, endogenous institutional and target restrictions on the development of the digital economy in Russia (as weaknesses), as well as exogenous restrictions in the form of threats were specified. The authors found the strategic modeling of systems engineering education as a long-term basis for the development of the digital economy necessary. The research results can be used in developing national programs.

The article focuses on the issue of economic competences formation in digital economy for engineering education. The systematic approach is considered to be the key method to solve this issue. The authors describe the essence of digital economy and the model of its influence on social-economic dynamics and economic relationships. The article underlines the analytical importance of reproduction processes tendencies in economic relationships and institutions under current conditions of the fourth industrial revolution. These reproduction processes affect the field of education. Under current conditions of international exchange and economic relationships, Russia implements the unprofitable and futile model where exhaustible natural rent is exchanged for intellectual assets that consist of information and communication production and technologies. The paper introduces a digital economy module for engineering education. It works in the system of higher education in the Federal State Educational standards 3++ format. The paper describes the formation principles, competence, and didactic content of this module. The basic formation principles of the module include: a) the priority of National digital technologies which confirmed their efficiency on the Russian Market; b) traineeship and professional development in the field of digital economics.

This article summarizes the modern domestic and foreign theoretical and methodological aspects of tax planning. As a result of the study, a systematic approach to tax planning of economic agents at the micro level is presented, the content of the concept of "tax planning" is revealed, the logic and practical content of the method of tax planning based on the presentation of taxes as elements of a unified system of planning of financial and economic activity of an economic entity are substantiated and proposed. The dialectical unity of economic essence and legal form of taxes in tax planning is defined, in which legal norms by virtue of their imperativeness form the conditions of economic activity, but not its orientation. The main integral indicator in the calculation of the tax burden for the purposes of tax planning is revenue, as it is the main economic source of tax payment and is associated with the calculation of tax risks. Defined the regulatory boundaries minimize taxation Institute of control taxation. The implementation of these approaches will effectively manage the economic activities of organizations, optimize the tax burden, reduce tax risks and improve the security of the business as a whole. In addition, a reserve has been created in the development of methodological support for tax planning, which should be based on the sectoral specifics of the economic entity, take into account its scale, organizational and legal forms and their combination, access to world markets, transnational character, etc.