The purpose of this research is to develop a theoretical and methodological model of the mechanism which can provide information infrastructure support for small business at the regional level. Nowadays information support of small business is relevant due to digitalization of the economy and the search for new tools for business development. The authors have chosen a comprehensive approach as a research methodology and applied methods of analysis and synthesis. Data of joint-stock company "Corporation SMB", the Portal of SMB of the Kirov region were the empirical base of research. The article is of theoretical significance, it gives the authors' interpretation of "the mechanism of information infrastructure support of small business". The article is also of practical significance as it develops a model of the mechanism which provides information infrastructure support for small business in the region (on the example of the Kirov region). Paper materials are of practical value for regional authorities and can be used to formulate strategy and programs for the development of small business and infrastructure support.

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Purpose The purpose of the paper is to develop the scientific and methodological provision of an audit of training of digital personnel for the regional economy in the conditions of Industry 4.0 by the example of regional flagship universities of modern Russia. Design/methodology/approach The authors use the method of regression analysis for determining the dependence of the level of digitization of regions’ economy on the competitiveness of their basic universities. The research is performed by the example of regions of the Volga Federal District of the Russian Federation, in which there are regional flagship universities as of early 2019. Findings It is determined that audit of training of digital personnel for the regional economy in the conditions of Industry 4.0 in modern Russia is conducted within the monitoring of the effectiveness of universities by the Ministry of Education and Science of the Russian Federation. Most of the indicators that are necessary for the audit of training of digital personnel for the regional economy in the conditions of Industry 4.0 are not taken into account. The data of the monitoring allow compiling a fragmentary idea of the potential of a regional flagship university in training of digital personnel for the regional economy in the conditions of Industry 4.0, while the results of this training are not assessed or controlled. This leads to low potential and low efficiency of Russia’s regional flagship universities in training of digital personnel for the regional economy in the conditions of Industry 4.0. Originality/value The forms for an audit of training of digital personnel for the regional economy in the conditions of Industry 4.0 by the regional flagship university are developed. The indicators of the potential and results of the university in training of digital personnel are combined with the existing methodology of evaluation of the effectiveness of universities in Russia. An additional advantage of the authors’ recommendations is the universal character of the developed forms, which allows using them in other countries for an audit of training of digital personnel for the regional economy in the conditions of Industry 4.0.

The article provides up-to-date information necessary for calculating taxes and contributions paid by Russian taxpayers in 2021. Information is presented in four groups: Federal taxes, regional taxes, local taxes, and special tax regimes. For each group of taxes are the main elements of taxation, such as taxation object, tax base, tax rate, tax period and terms of payment.

The topic of the article is relevant in connection with rising unemployment among young people and an increase in the retirement age in Russia. As the methodological approach, the integrated approach is used, within which the methods of analysis, synthesis, historical and logical methods are applied. The empirical base of the research was the data of Rosstat (Federal Service of State Statistics), the SME Corporation, SME Bank, "OPORA RUSSIA", the Fund for Promoting Innovation. The article presents the results of the study of the problems of youth entrepreneurship, institutions and programs to support it are considered. Measures to eliminate the identified problems by attracting young people to business activities are proposed. The formation of a new support program "Acceleration of youth entrepreneurship" and the creation of focal points in the constituent entities of the Russian Federation "Regional Youth Center" are proposed. The mechanism of infrastructure support for small youth entrepreneurship is presented, including financial, information and consulting mechanisms, property tools, training and advanced training. The proposed model of the mechanism of infrastructure support for small youth entrepreneurship will increase entrepreneurial activity among young people and create new jobs. The presented model may be useful in developing a strategy for the development of small and medium-sized businesses in the region. 1. Introduction