Impressions play an important role in the modern world, turning into a product intended for final consumption along with goods and services. Although the possibility of influencing the behavior of individuals and public moods through impressions has been used by people since time immemorial, the economic essence and characteristics of impressions still need a detailed interpretation, since the concepts of impression economics arose only at the turn of the XX and XXI centuries. The commercialization of impressions as a product, the formation of a unique consumer experience with the help of them, the use of modern technologies for a positive emotional impact on society, stimulating sustainable economic growth are becoming a new area of interdisciplinary economic research.

The subject of the research is the economy of impressions as a special sphere of human economic activity in the period of post-industrialism, digitalization and development of the creative environment, creating a new value product that complements goods, services, virtual content and intellectual property objects.

The purpose of the work is to identify and disclose the role of impressions in the modern system of economic activity.

Conclusions are drawn that in a narrow sense, the impression economy is close to the interpretation of the leisure and entertainment industry both commercial and non-commercial, and in a broad interpretation, the impression economy becomes a new means of promoting and marketing various products through a positive effect on people’s consumer experience. The article presents the sectoral structure of the impression economy, summarizes its theoretical basis, determines the specifics of development in the conditions of the COVID-19 pandemic and makes forecasts for the post-coronavirus perspective. The research was conducted on the basis of such theoretical methods as analysis, synthesis, classification, generalization and analogy, as well as a case method to identify common patterns in the formation of the impression economy as a separate sphere of economic activity.

The subjects of the research are the formation of the impression economy in modern conditions and the use of its tools in the business strategies of companies. The article finds that a number of factors contributed to the popularization of the concept of the impression economy, the most important of which are the level of development of the information society, the evolution of the consumer, the tougher competition.

The purpose of the work is to show that in the conditions of the information society, the scope of the tools of the impression economy is expanding and favorable opportunities are being created for their use by industrial companies, including the B 2B sector. From the standpoint of the evolutionary approach, the transformation of consumer behavior is shown. There is an increase in consumer activity in the information society in contrast to the pre-industrial and industrial eras. It is revealed that the modern consumer is interested in interactive interaction with the manufacturer. Maintaining an emotional dialogue between the producer and the consumer is facilitated by the use of the tools of the impression economy, which makes it possible to develop the basic principles of customization and personification of the benefits provided to the consumer. The use of the case method allowed us to show that the use of the tools of the impression economy in the form of organizing excursions, master classes, festivals, performances, demonstration shows and other types of interactive interaction helps to attract the attention of consumers, highlight a certain brand from a variety of offers, personalize the product, endow it with personal characteristics through involvement in the action.

Conclusions are drawn that elements of the impression economy are successfully used not only in creative industries typical for its application. The tools of the impression economy can act as one of the ways to maintain competitive positions in the market, and play the role of an emotional communication platform that allows interactive interaction between producers and consumers.

The subject of the research is the transition to the economy of impressions as a way of society’s response to modern challenges of emergency situations. The relevance of this task is due to the formation of a new economic model in which impressions act as a consumer value that is in demand in the market. It is not so much the facts of the purchase of goods and services themselves that become important, as the sensations and emotions experienced by the consumer when buying them, which ultimately leads to a rethinking of the usefulness of the good in his eyes, depending on the impressions and sensations received. Thus, there is a transformation of the concept of the value of a good, i.e. its utility, in which part of the output in the form of added value created as a result of production increases or decreases depending on the feelings experienced by the consumer of goods and services when they are purchased.

The purpose of the work is to characterize the economy of impressions, in which there is an increase in the social stratification of society depending on its social stratification.

Conclusions are drawn that the introduction of innovations in scientific and technological progress outstrips the needs of society and human capabilities for their development, necessitating state support for the development of self-financing deprived of commercial opportunities for such socially significant sectors of the economy impressions as healthcare, education, tourism, to improve the cultural level of people. Cities that accumulate creative capital play a special role, and the future of the new economy belongs to creative industries.

The subjects of the research are the dynamics of the development of creative industries, their role in achieving sustainable development goals, measures of state support for the creative sector in Russia. The pandemic and accelerated digitalization are radically changing the landscape and structure of creative industries, which found themselves in a «shock» situation due to a low margin of safety and were forced to restructure the formats of their work with audiences and markets.

The purpose of the work is to assess the consequences of the coronavirus pandemic for the development of creative industries. For this purpose, a comparative analysis of the dynamics of economic indicators of the development of the music industry and the film industry was carried out with a plausible period. It is shown that consumer behavior in the sphere of culture and leisure is changing significantly, the supply in the music, cinema and animation sector is expanding and structurally changing, new formats of activity based on a combination of offline and online services are being created, causing the emergence of new major players in the creative industries markets that create digital ecosystems. The role of creative industries in the life of society is established, which form an influential part of the economy and employment, make an important contribution to social well-being, and provide social communication and inclusion of vulnerable groups in public life.

It is concluded that under the imposed restrictions, the volume of the creative industries market has significantly decreased, which prompted music companies to make up for financial losses through music streaming, the film industry — the realization of television and Internet rights to films. The measures necessary for strategic support of creative industries sectors are proposed.

The subject of the research is the instruments of regulation of the development of creative industries, taking into account the state and peculiarities of the national economy of Russia, as well as global changes taking place in the world economy.

The purpose of the work is to establish ways and means to increase the efficiency of creative industries at the subnational level, increase employment in the creative sector of the economy, and develop human potential in the spatial aspect. The research was conducted on the basis of official information; when choosing sources and methods for analyzing the differences between cultural and creative industries, the works of foreign and domestic scientists were used, revealing the peculiarities of the development of culture and intercultural communications in a globalizing society. The initial thesis for the analysis was the assumption that transformational changes in the economy cause the perturbation of the sectoral structure of the economies of different countries of the world; the dynamic development of economic and financial relations; the growth of the share of creative industries in GDP production. The concept of increasing the aggregate supply of creative industries as accelerators of increasing the level of employment (and self-employment) in the creative sector of the economy has been adopted as a theoretical and methodological basis for the research. The interrelation of the applied methods of state economic regulation and the results of the creative industries’ activities is established, the prerequisites for their accelerated development are identified. The general scientific and special methods of analysis used in the research process made it possible to substantiate proposals aimed at increasing legal protection and streamlining the management practices of creative industries, systematization of financial instruments and their selective choice in order to obtain financial support depending on the industry specifics and the location of production. 

The subject of the study is economic relations formed in the process of developing a strategy for modern retail trade (retail) based on taking into account the emotional reactions of consumers.

The purpose of the work is to establish directions for further improvement of the development strategy of retail companies based on the degree of influence of emotions on the behavior of potential buyers.

The relevance of the research topic is due to the fact that in modern conditions, globalization taking place in the world community, as well as the tightening of competition in the market environment and its specifics have led to the emergence of many ways and directions of product promotion in both offline and online modes, which did not exclude, however, the emergence of problems for retailers to stimulate sales, as well as the search for factors that encourage potential buyers to purchase a specific product. The paper establishes the distinctive features of offline and online trading in modern conditions, identifies factors that affect the emotions of the buyer and allow classifying factors that influence the buyer’s decision to purchase goods. The psychological profile of the average consumer is established and his emotional reactions to the process of making a purchase and attitude to the brand of the product are revealed.

It is concluded that it is possible to cause a potential buyer to have a positive attitude to the purchase of goods through the introduction of modern technological developments, compliance with the principles of sustainable development, as well as the use of shoppable video to accelerate the decision to purchase goods.

The field of artificial intelligence, which has been dynamically developing since the middle of the XX century, has received a new impetus for progress during the COVID-19 pandemic.

The subject of the research is the use of artificial intelligence technologies in international business at the present stage.

The purpose of the work is to identify key areas of artificial intelligence application in various segments of international business in the context of pandemic constraints and post-pandemic development of the world economy. The paper considers the features of individual stages of the development of the field of artificial intelligence, summarizes the opinions of experts in the field of modern information technologies in relation to periods of crisis development. The positive impact of the coronavirus pandemic on the dynamics of digitalization and artificial intelligence technologies has been established, and the dominant post-pandemic development of the industry has been identified. The latest technological developments with elements of artificial intelligence, actively implemented in various segments of the economy and finance, are analyzed; the impact of artificial intelligence on doing business in various countries of the world is assessed. The question of the role of state bodies in regulating the legal aspects of the application of the latest intellectual developments is investigated.

Conclusions are drawn about the extreme demand for technological solutions based on artificial intelligence during periods of remote work and universal social distancing, prospects for the development of the field of artificial intelligence are determined. 

The subject of the study is the transformation of the savings and investment behavior of retail customers of the financial and banking sector during its digital restructuring.

The relevance of this task is determined by the significant level of penetration of financial technologies into the Russian economy, which have radically changed consumer preferences and customer experience.

The purpose of the work is to analyze the specific historical conditions of the development of the financial market and retail investment instruments, to identify the specifics of the savings and investment behavior of Russians in the period from 2005 to the present. It was found that in the conditions of the current crisis caused by the COVID-19 coronavirus pandemic, the preference of Russians for liquidity was clearly manifested, they preferred to transfer savings into the most liquid form (cash, demand accounts) during the period of high uncertainty factors. However, the effects of digitalization — the development of remote channels of interaction, low costs of entering the market, simple and quick access to services have pushed those with savings to actively search for alternative and more profitable investment opportunities. It has been revealed that the investment and investment savings products available on the market do not currently show the required profitability, on the contrary, under unfavorable circumstances, investors can get even lower returns than when investing in traditional assets (bank deposits).

It is concluded that a series of successive crises in 2008, 2014 and 2020 did not allow real disposable incomes to fully recover, the savings and investment potential of the population remained weakened all this time, as a result of which the household sector does not have any significant “safety cushion” in case of unforeseen situations and deterioration of the financial situation.

The evolution of the constitutional and legal concept of the nation’s recovery, integrating all aspects of the development of physical culture, medicine, healthcare, tourism, the industry of positive impressions and experiences are the most important direction of modern economic and legal research.

The relevance of the article is due to the implementation in the Russian Federation and in the space of the Eurasian Economic Union of the concept of JOZ.

The novelty of the study lies in the fact that the issues of improving the nation are still being solved separately without taking into account the content of the main categories of social life development. Accordingly, the object of the study is a set of social relations that develop in a symbiosis of solving the problems of improving the health of peoples.

The subject of the study is the legal regulation of administrative and organizational measures aimed at the implementation of national projects and programs in the field of preserving and strengthening human health.

The purpose of the work is to consider the constitutional and legal concept of the nation’s health improvement, including the development of physical culture, sports and medicine in their systemic connection on the basis of consistency, complexity based on modern political and legal ideas necessary for the implementation of the federal program of the nation’s health improvement.

The idea of developing such a legal direction of research as “social ecology” with the application of the provisions of social design is put forward. A number of key legal concepts are defined.

The subject of the study is international tourism in the context of a global pandemic.

The purpose of the work is to analyze the impact of the COVID-19 pandemic on the international tourism industry and assess the prospects for the restoration of the tourism sector in foreign countries and in Russia. The paper examines the role of international tourism as part of the experience economy in the world economy. The article analyzes the impact of the COVID-19 crisis on the international tourism industry and related sectors, such as international passenger transportation, hotel business, labor market, culture, etc. The features of the impact of the pandemic on individual regions and countries most dependent on tourism are considered. The paper pays attention to the peculiarities of the impact of COVID-10 on the tourism sector of Russia and assesses the prospects for its recovery. The article analyzes the problem of the resumption of tourism after the pandemic, discusses scenarios and forecasts of the recovery of the tourism industry, as well as macroeconomic policy measures used by states to support the tourism sector.

It is concluded that the pandemic revealed structural deficiencies in the tourism system and vulnerability to external shocks. There is an urgent need to diversify and strengthen the sustainability of the tourism economy, eliminate its structural deficiencies in order to better prepare for possible future shocks and transition to stronger and more sustainable models of tourism development.

The object of the study is the economy of impressions of China. The subject of the study is the impact of tax incentives and direct government subsidies on the amount of investment in research activities of enterprises in the impression economy of China.

The purpose of the work is to propose fiscal instruments aimed at optimizing activities in the field of the impression economy in China based on identifying the optimal way of state support for the development of the impression economy in conditions of close integration of culture and technology in the modern economy. The article analyzes modern measures of fiscal support for the development of the impression economy in China, and also checks the justification for stimulating the research activities of enterprises of the impression economy of the People’s Republic of China based on the prospects for their growth through direct government subsidies and the provision of tax benefits. At the same time, the impact of the relevant fiscal instruments to support the impression economy is assessed. It has been established that tax incentives can contribute to the activation of research activities of Chinese enterprises in the impressions economy sector and their effect from tax incentives may be more significant than from direct government subsidies. For the purposes of the study, a model of multiple linear regression is used. The factors contributing to the effective research activities of enterprises and organizations are analyzed.

It is concluded that it is necessary to further strengthen tax incentives for enterprises in the Chinese economy in the post-pandemic period. Fiscal measures aimed at developing the impression economy in China are proposed.

The relevance of the study is due to the scientific and practical search for directions of tax regulation of tourism, in particular, summing up the preliminary results of the practice of collecting a resort fee in our country.

The subject of the study is the tax regulation of tourism as one of the leading industries of the impression economy.

The purpose of the work is to analyze the practice of tax regulation of tourism with an emphasis on tourist /hotel/resort) tax/ fee as a mandatory payment specific exclusively for this industry. The study used an institutional approach, content analysis of the legal framework and scientific papers revealing the features of the impression economy, the structure, boundaries and tax regulation of the tourism industry. It is revealed that there is a problem of obtaining correct data on the tourism industry due to the lack of high-quality statistical accounting of tourist trips, tourists, their expenses during the trip. It is proposed to additionally use the Federal Statistical observation form No. 1-TRIPS. Based on the results of monitoring the receipts of the resort fee for 2018–2020, it was concluded that its collection will have a positive impact on the budgets of the respective territories only if the tax rate increases.

The practical signiffcance and scientiffc value of the article lies in the formulated promising directions for improving the resort fee from the standpoint of the theory of taxation and fiscal administration.

Subjects of research are the mechanism of tax regulation of the tourism industry on the example of foreign countries and the Russian Federation in the context of the coronavirus pandemic.

The purpose of the work is to identify the peculiarities of tax regulation of the tourism industry in Italy, Spain, Switzerland, Costa Rica, the Russian Federation. Although the tax legislation of the Russian Federation does not provide for a tax levied on enterprises and organizations engaged in tourism activities or engaged in the creation of tourist infrastructure, it has two tax-related instruments: preferential taxation of residents of special economic zones of tourist and recreational type and the collection of resort fees in certain Russian regions. The article highlights the types of taxes and fees levied directly or indirectly from tourism activities. It has been established that there are 15 taxes and fees related to tourism activities in the world, which can be classified according to five criteria: environmental friendliness, tourist services, recreation (entertainment), tourism infrastructure, mobility. It is determined that the main reasons preventing the gradual restoration of tourist activity are the periodic appearance of new varieties of COVID-19 and the introduction of restrictions on the reception of tourists. It is established that the most popular measures of state support for the tourism business include the provision of tax benefits, subsidizing operating expenses, deferrals and benefits for rental payments and non-tax payments.

Conclusions are drawn that in order to restore the tourism industry, it is necessary for the state to take comprehensive and special measures, including tax exemption or deferral, support for SMEs or individual participants in the tourism market, for example airlines.

The subject of the study is the mechanism for eliminating economic double taxation from participation in subsidiaries operating in the tax systems of the EU, G20 and the Russian Federation.

The purpose of the work is to diagnose this mechanism and develop directions for its improvement in Russia based on the use of best practices of foreign countries in order to increase the investment attractiveness of Russia. The article reveals theoretical approaches to the exclusion of economic double taxation, examines the content of the mechanism of exemption from tax of dividends received by parent companies — participants (shareholders), and also substantiates the importance of the mechanism of elimination of economic double taxation to attract investment in our country. The experience of the EU, G20 and Russia countries on the leveling of economic double taxation is systematized and generalized, and the rules for exemption from income tax on dividends are also given, for the analysis of which their decomposition and grouping by individual essential features based on the use of induction and deduction methods. Based on the results of the study, measures are proposed to improve the existing procedure for granting income tax benefits in respect of dividends received by a Russian participant (shareholder), including instruments that have successfully proven themselves in foreign jurisdictions.

The conclusion is made that structurally the Russian mechanism of elimination of economic double taxation fully corresponds to the best examples of international practice. Positively assessing the practice of applying the dividend benefit based on the minimum threshold of strategic participation, it is justified that this criterion of the materiality of investments should be supplemented by other criteria. The development of the mechanism for eliminating economic double taxation in Russia is seen in lowering the threshold of minimum participation to 10% and developing other criteria for applying the exemption of dividends, such as the condition for reinvesting the funds received into the Russian economy for a certain period of time. 

The subject of the study is the use of cash register equipment (CRE) in the system of regulation of public relations.

The purpose of the work is to substantiate the need for the use of CRE for the effective performance by legal entities and individuals of the constitutionally fixed obligation to pay legally established taxes and fees. It follows from theory and practice that the obligation to apply the CRE, as a rule, arises in the sphere of relations regulated by tax legislation and related to the branch of financial law. At the same time, there are reverse examples, in particular in the Russian Federation, such relations are not only not considered taxable, but also are not subject to tax control. Due to the insufficiency of practical and theoretical research of scientists in the field of legal establishment of the obligation to apply CRE in tax relations, the implementation of the consolidation in tax legislation of relations related to the use of CRE in the Kyrgyz Republic is considered, since in this state the relations on control over the use of CRE are included in the scope of tax legislation, and responsibility — in administrative law. As a result, the state regulates the use of CRE and considers the cash register as a physical object. Consequently, the relationship is built around the taxpayer’s use of a cash register without its binding to the fulfillment of the main task — accounting for revenue from the sale of goods (works, services) as a tax base. On this basis, it is concluded that the cash register should be perceived as one of the tools for the taxpayer to fulfill the obligation to record calculations, i.e. to form and transfer to the tax authorities information about the calculations made by him under the control of the state.

The subject of the study is the possibility of increasing the tax burden on companies whose dividends paid to shareholders exceed the amount of investments in business development.

The purpose of the article is to identify the shortcomings of the draft law proposed by the Ministry of Finance of the Russian Federation on the introduction of an increased corporate income tax rate for Russian companies whose dividends paid to shareholders exceed the amount of investments in business development, as well as to propose measures to correct the shortcomings of the draft law. The formula proposed in the draft law under consideration for calculating the excess amount of dividends and the formula for changing the income tax rate are analyzed. The problem of too narrow definition of investments in the draft law is revealed, leading to an underestimation of this indicator. The incorrectness of comparing the balance sheet indicators of the enterprise that have developed over several years with the current indicators of dividend payments has been established. The unfairness of the abrupt increase in the tax burden as a result of the spread of increased income tax rates to the entire tax base, and not only to the amount of excess of the amounts of dividends paid over the norm calculated 

according to the formula, is noted. The incorrectness of ignoring the indicators of the consolidated financial statements has been established, since investments and dividend payments in practice are unevenly distributed within a group of related legal entities. The negative impact of turbulence in the stock and foreign exchange markets on the correctness of the calculation of excess dividends according to the formula proposed in the bill was noted.

The conclusion is made about the need for substantial revision of the draft law, the main directions of such revision are proposed.