Muslim scholars have defined ethics as enduring traits and characteristics in the individual that cause actions appropriate to those traits to be issued spontaneously without the need for human thought and reflection. Islamic ethics state the rightness or wrongness of these attributes within the framework of Islamic concepts, while the concepts of Islamic work ethics deal with the functioning of the framework of Islamic concepts in the form of human work activities in various organisations. Furthermore, work ethics can be effective in the organisation when it can shape the culture of the organisation. Research shows that Islamic work ethics have a significant relationship with various individual, professional and organisational factors. The purpose of this study is to investigate the relationship between Islamic work ethics and organisational culture. The statistical population of this research consists of 1500 Muslim staff of 30 service organisations (financial, educational, medical and hotel organisations) in Moscow, Russia, in 2021, of which 306 people have been selected as statistical samples using Krejcie and Morgan’s sample size table. Data analyses were performed by statistical software, Statistical Package for the Social Sciences (SPSS). The results of this study confirm the significant and positive relationship between Islamic work ethics and organisational culture among the Muslim Russian staff (β = 0.53; T = −8.65).Contribution: This study examines the relationship between Islamic work ethics and organisational culture in Russia and has expanded the results of previous studies conducted in other contexts.

Entrepreneurship and Sustainability Issues is a peer-reviewed journal which publishes original research papers and case studies

Tourism, as an industry, has become one of the most dynamic sectors of the world economy these days and has specific features that are different from other industries. In the tourism industry, production and consumption points occur spatially at the same time. In addition, the tourism industry contributes to the economic growth of developed regions and can simultaneously distribute the wealth created geographically. It is notable that the coronavirus disease 2019 (COVID-19) pandemic has caused many challenges in the tourism industry regarding the presence of tourists in tourism centres and the closing of all tourism service chains, including food, entertainment, transportation and travel services worldwide. Tourism-related businesses, which are considered as invisible export and one of the engines of development and occupation, have been rendered obsolete. In other words, the businesses, as well as multiple units and activities in the related chain, have been damaged and employees of this industry have lost their jobs. This has led to the recession and regressive course of the developing and large industry of tourism in the world. It is worth noting that the tourism industry includes various sections, the most important of which is religious tourism. All religions in the world have different religious places, works, traditions and customs, which have become amongst the most important tourist attractions. Meanwhile, Muslims and the religion of Islam play a significant role in this branch of tourism. The Hajj, pilgrimage to holy places and the existence of mourning ceremonies or religious celebrations of Muslims are amongst the largest religious tourism events in the world. Given the importance of this issue, the present study aimed to evaluate the impact of the COVID-19 pandemic on religious tourism in Iraq in 2021. This field study was conducted on 4500 Muslim managers and staff of restaurants, hotels, grocery stores, clothing stores and souvenir shops around the holy shrines of imams and religious places in Karbala, Najaf, Kufa, Samarra and Kazemi. According to the results, the tourism of Iraq, which is mainly limited to Muslim religious sites in several major Iraqi cities, has also seen a decline in the number of religious tourists. The negative effects of COVID-19 on religious tourism have also been proved statistically by the Statistical Package for the Social Sciences (SPSS), as µ ≥ 3 has been counted in all indices.Contribution: Our findings offered new insights into the impact of COVID-19 on tourism, based on statistical analysis. In this study, the authors showed how COVID-19 affects various aspects of religious tourism, which has not been addressed in previous researches.

The main aim of this article is to analyse the macro indicators affecting the foreign debt burden of BRICS.

Background: In the foreign practice, the consolidated taxation system is one of the ways to solve the problem of reducing the tax burden on business. Since 2013, a concept of a consolidated group of taxpayers (hereinafter CGT) has existed in the Russian taxation practice. Methods/Statistical analysis: As an experiment, we have used a method of polynomial interpolation, which takes into account the empirical tax base data obtained from the consolidated groups of taxpayers, located in the territory of the Russian Federation. The growth of the ratio of changes in the tax base of CGT located in the territories of eight territorial entities of the Russian Federation has showed multidirectional vectors of change in the value of their shares. When building a forecast based on the evaluation of positions of the tangent line inclination angles for the CGT tax base and for all the country's companies, the growth coefficient was +0.8. Findings: We have proved the hypothesis of determining significance of the factor of a specific territorial entity of the Russian Federation for the structure of the tax base augmentation with respect to CGT and completely disproved the assumption of an insignificant impact of the regional factor. The determined tendency of reduction in the amount of the tax base when using CGT in some territorial entities of Russia is not indicative and decisive within the scope of the tax base formation regarding all taxpayers of the country. Differentiation is observed from the North-West Federal District in the amount of 0.1297 to the North Caucasus Federal District with the assumed value of the share of -0.14, indicating of the impact of socio-economic level of the regional development, regional support for the development of the respective business areas on the rate of CGT tax base formation, irrespective of the external economic factors. Since 2014, the creation of CGT and new members joining them has been suspended by the Russian Government and postponed until 01.01.2018. In this regard, a vector for further operation of the territorial entities of the Russian Federation to improve the current situation in a particular region of the country should be determined: the setting of reducing income tax rates, with regard to conditions determined by the tax legislation, and the use of special accounting procedure for losses of consolidated groups. Applications: The use of the polynomial interpolation makes it possible to examine the current procedure for CGT taxation in Russia, taking into account the impact of regional factors. Further development of the concept of consolidated taxation would solve the actual problems of the Russian tax policy, increasing tax revenues and fiscal capacity of all territorial entities.