Today, the degree of agricultural development, and, in the future, the level of national food security, the public health and the quality of life, are largely ensured by innovative developments in the field of alternative agriculture, the preservation of natural resources and, above all, the main production facility – land. At the same time, the unfilled market capacity of organic products and the significant land potential for the development of organic farming create all the necessary prerequisites for enhancing the competitiveness of Russian rural producers. The development of agricultural entrepreneurship towards the greening of land use, organic production and development of the domestic market for organic (ecological) products in the format of zonal agro-eco clusters is one of the strategic directions for implementing reforms in the agricultural sector. The paper presents the directions of the formation and development of zonal agro-eco clusters for the production, processing and sale of organic products in the agricultural regions of Russia.

The objective of the study is to assess practical requirements for VAT implementation in relation to B2B e-commerce participants for the development and practical implementation of target determination model, considering the mitigation of tax risks associated with transactions on digital marketplaces, taking into account data disclosure upon corporate reporting submission. It was determined in the course of scientific and practical study of the specifics of implementation and payment of indirect taxes, that there is no general methodological approach to indirect taxation of international services accomplishment in the field of B2B e-commerce, due to the differences in the indirect taxes applied: VAT or retail tax. In this regard, the hypothesis is proposed that the provision of optimal tax conditions for electronic marketplaces to a considerable degree is fraught with the shift in business opportunities towards B2B transactions in tax jurisdictions, providing equal conditions for non-residents. In terms of international practice, the study is of significant interest as the experience of introduction of VAT implementation and payment in relation to B2B operations, VAT-exempt transactions, given that the tax and regulatory system of the jurisdiction under study is assessed as a system with increased business risks. The above calculations showed that B2B non-resident is in unequal conditions compared to the taxpayers of a particular jurisdiction, and the difference in the calculated VAT value is significant. However, the introduced obligation to pay VAT has not provoked the non-residents to move to the e-commerce marketplace of other tax jurisdictions. The risk zones identified during the study determined the essential need to build an optimal model on digital marketplaces, which, in our opinion, can be the basis for the development of the targets for mitigation of the tax risks associated with VAT payment on B2B marketplaces. In our opinion, the proposed model is universal for all business management systems and applied ERP systems, taking into account the provision of all parties in B2B transactions with access to information. According to the results of the study, it was determined that the disclosure of information on B2B operations, indirect taxes and tax risks in corporate reporting is not imputed by the regulators and has a largely inconsistent and unstructured nature. In this regard, any proactive disclosure in corporate public reporting on B2B is possible only if the company treats the information requests from external users as significant, taking into account the calculation of the cost of preparation of the information, which does not exceed the expected effects.

The article discusses and systematizes the possibilities of knowledge audit in the frames of the formation of the information society. The features of developing a methodology, organization and knowledge audit tools that meet the modern needs of the development of business audit are assessed. The problem of modern times also lies in the fact that the audit of explicit (formalized) knowledge is fundamentally different from the audit of implicit (non-formalized) knowledge. As one of the main areas of business audit, knowledge audit is highly professional consulting services in a wide range of subject areas of economic, financial, legal and many other areas of modern business. A research of the demand for this area of audit in the global community showed that the lack of an agreed methodology prevents from making the decision about conducting an audit of knowledge. The article examines modern approaches that allow combining the capabilities of modern business audit in general and information systems audit, operational audit, intellectual capital audit and knowledge audit, in particular. It is concluded that combining these types of audits into a single audit of a business shows a significant business effect. The practical significance of the article lies in the fact that conclusions and suggestions aimed at strengthening the role of modern audit contribute to the real optimization of modern business. A research made by the authors showed that the new reality of the 21st century has changed the attitude towards traditional audit, which requires justification of the business effect when introducing new information systems and modernizing old ones, moving from complex automation of business processes to specialized solutions. Notwithstanding with it, the demand for business development and IT strategies and feasibility studies is growing steadily. Projects on the use of corporate knowledge at all levels of management come to the fore.

Entrepreneurship is a professional employment within the framework of establishing and management of their own business based on the self-employment principle which targets on both providing and development of new benefits and values, manufacturing and sales of goods, execution of works and rendering services as well as creation and upkeeping of working places along with bearing social responsibility towards both the state and the society. Presently, education of hospitality industry entrepreneurs is rather a perspective scientific task. The author has considered theoretical aspects of education of the persons ready to start their entrepreneur’s activity in the field of hospitality industry, has identified the characteristic features of entrepreneurship in that area as well as the issues of services rendering at the confluence of material and non-material fields. Also, the author has underlined that to build up a successful career a future entrepreneur-hotelier shall form some basic qualities and develop abilities to self-organization and self-development.

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