The purpose of this article is to present the results of the ongoing study of the University digital transformation on the basis of a comprehensive theoretical model. The article describes a conceptual model of the University digital transformation formed based on the comprehensive quantitative and qualitative analysis of potential ecosystem participants in line with the requirements of changing external conditions. The authors list the current results of the transformation and strategic plans considering any achievements adjustment. The National University of Science and Technology “MISiS” (NUST MISiS) has been used as an experimental basis for the research. The key achievement of NUST MISiS such as a digital ecosystem is described in this article. The digital environment of NUST MISiS considers the needs of the University staff and students and contributes to achieving the strategic goals.

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In this article we review the issues of applying a preferential value added tax (VAT) taxation regime on export transactions involving unlawful tax benefit claims and tax evasion. The main objective of this study is to supplement the theoretical and methodological foundations of transforming the system of indirect taxation of exports in the Russian Federation based on the analysis of legal precedents. We analyzed the foreign trade statistics for the Russian Federation and the volumes of export VAT; we also studied the court rulings in VAT-related tax disputes. Based on our analysis of the court cases, we discovered the main schemes of unlawful application of VAT preferences, such as “false exports”, introduction of additional layers of intermediaries, and use of agency services by exporting sellers. In addition, we formulated two problematic scenarios where bona fide transactions fall under the definition of such schemes. Specifically, these two scenarios include services contracts by foreign service providers that are reclassified by the tax authorities with an aim to challenge the offsetting of incoming VAT amounts and the specifics of applying VAT to transactions involving compensation-free transfer of goods to foreign legal entities. To minimize the number of tax disputes, we suggest that certain provisions of the Russian legislation are amended with more detail. The proposed innovations can positively affect international trade as they bring more easily understandable and stable conditions for the development of businesses engaged in cross-border service provisioning. At the same time, a reduction in the number of disputes based on the tax authorities’ subjective opinion of taxpayers’ activities would allow the tax authorities to concentrate on clearer and more objective criteria of tax compliance by Russian companies, thus simplifying tax administration in one of the domains of tax law.

Diversification strategy is a marketing strategy that allows the company to identify and develop additional business areas that differ from the current products and services. In the context of growing competition, the strategy of diversification of production becomes an excellent tool for risk management; it avoids excessive focus on one direction of the company's work. When properly implemented, the diversification strategy helps to maintain the company's efficiency and profits during the economic downturn, stagnation or a sharp change in the principles of the industry. The strategy can bring clear benefits to the firm and improve business stability, but requires a detailed assessment of the company's internal resources, environmental factors and indepth knowledge of market trends. In this article we will tell you about the possible types and classification of corporate diversification strategies.