Being the most important economic sectors, the energy sector provides significant profits for the Russian economy and is largely dependent on the functioning of several multinational corporations such as Rosneft, Gazprom and Lukoil. Investments in these companies have always been important drivers for the Russian economy. New conditions of the global economy create serious challenges for the sector; therefore, the investment attractiveness of the sector is changing. The authors propose a new approach to the analysis of investment attractiveness, based on the conjugation of technical financial analysis, reflecting the internal factors that affect the companies' performance, and the SWOT analysis of the industry combined with the Doing Business Rankings that give a full picture of the external factors of investment attractiveness. This methodology makes it possible to identify the main specific characteristics of Russian MNCs and develop an investment strategy in the Russian energy sector in the current difficult times. Another result is a strategy for the development of the Russian energy sector in order to attract additional investment. The novelty of the article includes the implied methodology of investment attractiveness and evidence of the high investment attractiveness of the Russian energy sector even in unstable conditions, especially in the COVID economic shock.

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The article briefly discusses the positive and negative impacts of D. Trump's tax reform, which came into law through The Tax Cuts and Jobs Act of 2017. It contains a detailed analysis of J. Biden's pre-election tax program, approved after his election as the 46th President of the United States. A preliminary analysis of the possible effects of the main tax initiatives proposed by J. Baiden in the short and long term has been carried out. Biden's plan to save the economy called "Build Back a Better America" (Build Back Better), is analyzed, as well as the administration’s plans to fight the COVID-19 coronavirus implemented in the form of the following laws: the "American Rescue Plan 2021" estimated at 1.9 trillion; the "American Employment or Job Creation Plan" (AJP), with a budget of 2.3 trillion, the "American Families Support Plan" (AFP) worth 1.8 trillion. and, the law "On Reducing Inflation in 2022", aimed at supporting low- and middle-income American families by reducing current and future inflation in the country. Special attention is also given to the analysis of the effectiveness of the tax initiatives proposed by the 46th President of the United States to change the structure of the current tax system, improving the taxation of individuals and businesses. It is concluded that it is the best time to correct the current US tax mechanism and change the fiscal policy pursued by the Joseph Biden administration in order to promote the necessary level of R&D and smooth out the negative consequences of business cycles. The article also reviews the main changes concerning the completion of tax return form 1040 and its appendices after the introduction of the tax amendments made by J. Biden for the payment of individual income tax.

The Shanghai Cooperation Organization is one of the leading security organizations in the world; still, the current changes in the global integrational processes dictate the necessity of introduction of the financial components in every integration initiative. Hence, the analysis of the prospects of the SCO financial mechanisms contributes greatly to the development of its potential to fulfil its tasks. For now, the only financial organization under SCO is the Interbank Consortium, but the SCO Bank is actively discussed. The article concentrates on the research of the hypothetic demand for the SCO Bank in Asia and its possible role in the development of the Asian countries with respect to the SCO mission of securing peace and security in the region.

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