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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">etl</journal-id><journal-title-group><journal-title xml:lang="ru">Экономика. Налоги. Право</journal-title><trans-title-group xml:lang="en"><trans-title>Economics, taxes &amp; law</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">1999-849X</issn><issn pub-type="epub">2619-1474</issn><publisher><publisher-name>Финансовый университет при Правительстве Российской Федерации</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26794/1999-849X-2022-15-5-6-16</article-id><article-id custom-type="elpub" pub-id-type="custom">etl-155</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>ТЕМА ДНЯ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>TOPIC OF THE DAY</subject></subj-group></article-categories><title-group><article-title>Глобальные вызовы и риски на пути достижения российским предпринимательством целей устойчивого развития ООН</article-title><trans-title-group xml:lang="en"><trans-title>Global Challenges and Risks on the Way to Achieving the UN Sustainable Development Goals by Russian Entrepreneurship</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-8828-1761</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Ткаченко</surname><given-names>А. А.</given-names></name><name name-style="western" xml:lang="en"><surname>Tkachenko</surname><given-names>A. A.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Александр Александрович Ткаченко, доктор экономических наук, профессор, главный научный сотрудник</p><p>Институт исследований международных экономических отношений</p><p>Москва</p></bio><bio xml:lang="en"><p>Alexander A. Tkachenko, Dr. Sci. (Econ.), Prof., Chief Researcher</p><p>Institute of International Economic Relations Research</p><p>Moscow</p></bio><email xlink:type="simple">aatkachenko@fa.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru">Финансовый университет<country>Россия</country></aff><aff xml:lang="en">Financial University<country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2022</year></pub-date><pub-date pub-type="epub"><day>13</day><month>05</month><year>2025</year></pub-date><volume>15</volume><issue>5</issue><fpage>6</fpage><lpage>16</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Ткаченко А.А., 2025</copyright-statement><copyright-year>2025</copyright-year><copyright-holder xml:lang="ru">Ткаченко А.А.</copyright-holder><copyright-holder xml:lang="en">Tkachenko A.A.</copyright-holder><license license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://etl.fa.ru/jour/article/view/155">https://etl.fa.ru/jour/article/view/155</self-uri><abstract><p>   Россия полностью выполняет взятые на себя обязательства по достижению целей устойчивого развития ООН на фоне глобальной нестабильности в мире, рисков и угроз, затрагивающих интересы общества и государства, что не может не влиять на возможности российского бизнеса и предпринимательства в их внешнеэкономической деятельности. Поэтому взаимоотношения российского государства и предпринимательства должны строиться на умении договариваться и находить компромиссы в решении стоящих перед ними задач.</p><p>   Предмет исследования — влияние выполнения обязательств государства, взятых в рамках внешнеполитических договоренностей по достижению целей устойчивого развития, на возможности развития российского предпринимательства, в первую очередь малого бизнеса, и на его экспортно-импортную деятельность.</p><p>   Цель работы — анализ возможностей российских предпринимателей по развитию своего бизнеса в рамках выполнения взятых на себя обязательств по переходу к экологически чистому производству и достижению других целей устойчивого развития исходя из государственной политики поддержки малого и среднего бизнеса.</p><p>   Выявлена особая роль в выполнении вышеуказанных задач российских микропредприятий, которые успешнее пережили кризис, связанный с пандемией коронавируса, чем малый бизнес. Обращено внимание читателей журнала на географическую направленность российского бизнеса, в том числе на возможности его переориентации в восточно-азиатском направлении, и сделан вывод о явном отставании и недостаточности развития сотрудничества со многими странами африканского континента. Обоснована необходимость финансово-налоговой реформы для успешного развития в условиях санкций не только локального бизнеса, но и регионов в целом в условиях недостаточного финансирования и сужения возможностей государственной поддержки. Показаны важность передачи управленческих навыков и инновационных знаний, имеющихся у крупных предприятий, местному бизнесу, а также целесообразность значительного расширения прерогатив региональных властей в налоговом регулировании деятельности частного бизнеса.</p></abstract><trans-abstract xml:lang="en"><p>   Russia fully fulfills its obligations to achieve the UN Sustainable Development Goals against the background of global instability in the world, risks and threats affecting the interests of society and the state, which cannot but affect the opportunities of Russian business and entrepreneurship, especially in their foreign economic activities. Therefore, the relationship between the Russian state and entrepreneurship should be based on the ability to negotiate and find compromises in solving the tasks facing them.</p><p>   The subject of the study is the impact of the fulfillment of state obligations undertaken within the framework of foreign policy agreements to achieve sustainable development goals on the development opportunities of Russian entrepreneurship, primarily small business, and its export — import activities.</p><p>   The purpose of the work is to analyze the opportunities of Russian entrepreneurs to develop their business within the framework of fulfilling their obligations to transition to environmentally friendly production and achieve other sustainable development goals based on the state policy of supporting small and medium — sized businesses.</p><p>   A special role in the implementation of the above tasks of Russian microenterprises, which survived the crisis associated with the coronavirus pandemic, is revealed more successfully than small businesses. Readers’ attention is drawn to the geographical orientation of Russian business, including the possibility of its reorientation in the East Asian direction, and a conclusion is drawn about the obvious lag and insufficiency of cooperation with many countries of the African continent. The necessity of financial and tax reform is justified for the successful development of not only local businesses under sanctions, but also the regions themselves in conditions of insufficient funding and narrowing of state support opportunities. The importance of transferring managerial skills and innovative knowledge available from large enterprises to local business is shown, as well as the expediency of significantly expanding the prerogatives of regional authorities in tax regulation of private business activities.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>цели устойчивого развития</kwd><kwd>экологическое равновесие</kwd><kwd>«зеленая» модернизация</kwd><kwd>страны Африки</kwd><kwd>иностранные инвестиции</kwd><kwd>энергетически независимые страны</kwd><kwd>малый бизнес</kwd><kwd>энергетика</kwd><kwd>предпринимательство</kwd></kwd-group><kwd-group xml:lang="en"><kwd>sustainable development goals</kwd><kwd>ecological balance</kwd><kwd>“green” modernization</kwd><kwd>African countries</kwd><kwd>foreign investment</kwd><kwd>energy independent countries</kwd><kwd>small business</kwd><kwd>energy</kwd><kwd>entrepreneurship</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Kreinin H., Aigner E. 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