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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-2026-19-4-83-93</article-id><article-id custom-type="elpub" pub-id-type="custom">etl-633</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>РЕГИОНАЛЬНАЯ ЭКОНОМИКА</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>REGIONAL ECONOMY</subject></subj-group></article-categories><title-group><article-title>Ограничения комплементарности и нелинейные эффекты цифровой среды и исследовательского кадрового потенциала в инновационной динамике регионов</article-title><trans-title-group xml:lang="en"><trans-title>The impact of the Digital Environment and Research Staff Potential on Regional Innovation Dynamics, Considering Complementarity Constraints and Nonlinear Effects</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0001-8391-0445</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Кравченко</surname><given-names>C. И.</given-names></name><name name-style="western" xml:lang="en"><surname>Kravchenko</surname><given-names>S. I.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Сергей Иванович Кравченко — доктор экономических наук, профессор, профессор кафедры стратегического и инновационного развития факультета «Высшая школа управления»</p><p>Москва</p></bio><bio xml:lang="en"><p>Sergey I. Kravchenko — Dr. Sci. (Econ.), Prof., Prof. of the Department of Strategic and Innovative Development, Faculty of the Higher School of Management</p><p>Moscow</p></bio><email xlink:type="simple">SKravchenko@fa.ru</email><xref ref-type="aff" rid="aff-1"/></contrib><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-4514-6885</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Гурнак</surname><given-names>А. В.</given-names></name><name name-style="western" xml:lang="en"><surname>Gurnak</surname><given-names>A. V.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Александр Владимирович Гурнак — кандидат экономических наук, доцент кафедры налогов и налогового администрирования</p><p>Москва</p></bio><bio xml:lang="en"><p>Aleksandr V. Gurnak — Cand. Sci. (Econ.), Assoc. Prof. of the Department of Taxes and Tax Administration</p><p>Moscow</p></bio><email xlink:type="simple">AVGurnak@fa.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Финансовый университет при Правительстве Российской Федерации</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Financial University under the Government of the Russian Federation</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2026</year></pub-date><pub-date pub-type="epub"><day>24</day><month>08</month><year>2026</year></pub-date><volume>19</volume><issue>4</issue><fpage>83</fpage><lpage>93</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Кравченко C.И., Гурнак А.В., 2026</copyright-statement><copyright-year>2026</copyright-year><copyright-holder xml:lang="ru">Кравченко C.И., Гурнак А.В.</copyright-holder><copyright-holder xml:lang="en">Kravchenko S.I., Gurnak A.V.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" 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/633">https://etl.fa.ru/jour/article/view/633</self-uri><abstract><p>Предмет исследования —  взаимосвязь цифровой среды, исследовательского кадрового потенциала и инновационных результатов в регионах Российской Федерации в условиях сохраняющейся региональной асимметрии и структурных ограничений. Цель работы —  эмпирическая оценка модерационных эффектов цифровой среды и исследовательского кадрового потенциала на трансформацию инновационных затрат в инновационный результат, а также проверка нелинейного характера влияния цифровизации на инновационную динамику регионов. Методология базируется на концепции комплементарных активов. Эмпирическая база —  данные Росстата по 75 субъектам РФ за 2014–2024 гг. Использована линейная панельная модель с фиксированными эффектами регионов и годовыми фиктивными переменными, а также модель случайных эффектов как сравнительная спецификация. Применены тесты Бреуша —  Пагана, Хаусмана, VIF и тест Песарана для обоснования выбора модели и диагностики мультиколлинеарности и кросс- секционной зависимости. В результате исследования установлено, что влияние линейных модерационных эффектов цифровой среды и исследовательского кадрового потенциала на связь между инновационными затратами и инновационным результатом статистически незначимо во всех рассмотренных спецификациях. Это интерпретируется как свидетельство об ограниченной применимости линейной версии концепции комплементарных активов к российским регионам. В то же время подтверждена U-образная зависимость влияния цифровой среды на инновационный результат: положительные и значимые коэффициенты при линейном и квадратичном членах индекса цифровой среды указывают на возрастающую отдачу после достижения критического уровня цифровой зрелости. Выявлен устойчивый отрицательный эффект инвестиций в основной капитал, интерпретируемый как проявление инвестиционного вытеснения инновационной активности в условиях преобладания ресурсно- ориентированных и капиталоемких отраслей. Положительное влияние валового регионального продукта (далее —  ВРП) на душу населения подтверждает роль экономического развития, но не компенсирует структурных ограничений. Научный вклад исследования состоит в одновременном тестировании модерационных и нелинейных эффектов цифровой среды и исследовательского кадрового потенциала на панельных данных российских регионов за расширенный период, включая интерпретацию статистически незначимых модерационных результатов как содержательного свидетельства контекстной зависимости комплементарных активов, а не как методологического артефакта. Полученные результаты задают основу для дальнейших исследований пороговых эффектов цифровизации, пространственных спилловеров знаний и дифференциации эффектов по типам региональных инновационных систем. Практическая значимость исследования состоит в обосновании дифференцированной региональной инновационной политики: для территорий с низким уровнем цифровой зрелости приоритетом должно стать достижение минимально достаточного уровня инфраструктурного развития, тогда как в регионах с выраженной сырьевой специализацией необходима переориентация инвестиционных потоков на технологическое обновление, R&amp;D и высокотехнологичные сервисы.</p></abstract><trans-abstract xml:lang="en"><p>Study topic: Regional asymmetry and structural constraints in Russian Federation regions and their impact on the digital environment, research staff potential, and innovation output. The work’s goal: To empirically evaluate how the digital environment and research staff capabilities influence the conversion of innovation spending into innovationresults, while also examining if digitalization’s effect on regional innovation is non-linear. The methodology is rooted in the principle of complementary assets. The empirical basis is Rosstat data for 75 constituent entities of the Russian Federation for 2014–2024. The analysis involves a linear panel model with fixed regional and year dummy effects, alongside a random effects model for comparative analysis. To justify model selection and diagnose multicollinearity and cross- sectional dependence, the Breusch–Pagan, Hausman, VIF, and Pesaran tests are utilized. The results indicate that the impact of linear moderation from the digital environment and research staff potential on innovation expenditure —  output is not statistically significant in any of the analyzed scenarios. The authors see this as proof that the linear complementary assets concept has restricted use in Russia’s regions. The study confirms a U-shaped link between the digital environment and innovation output: The digital environment index’s linear and quadratic terms show positive and significant coefficients, indicating that returns grow after a key level of digital maturity is attained. The consistent negative impact of fixed capital investment is understood as innovation activity being displaced by investment, especially in resource- and capital- intensive sectors. The positive impact of the gross regional product (GRP) per capita confirms the role of economic development, but does not compensate for structural limitations. The scientific contribution of this study is the simultaneous testing of the moderating and nonlinear effects of the digital environment and research human resources on panel data from Russian regions over an extended period, including the interpretation of statistically insignificant moderating results as meaningful evidence of the contextual dependence of complementary assets rather than as a methodological artifact. It also interprets non-significant moderation findings as substantive proof of complementary assets’ context dependency, not as a methodological flaw. The findings lay the groundwork for continued investigation into digitalization’s threshold effects, spatial knowledge spillovers, and how effects vary across different regional innovation systems. The study’s practical value lies in supporting a varied regional innovation strategy. For areas with low digital development, the focus should be on reaching a basic infrastructure level. Conversely, regions with strong resource specialization need to shift investments towards technological renewal, R&amp;D, and high-tech services.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>инновационный результат</kwd><kwd>цифровая среда</kwd><kwd>исследовательский кадровый потенциал</kwd><kwd>региональная экономика</kwd><kwd>модерационные эффекты</kwd><kwd>нелинейность</kwd><kwd>панельные данные</kwd><kwd>пороговые эффекты</kwd><kwd>комплементарные активы</kwd></kwd-group><kwd-group xml:lang="en"><kwd>innovation output</kwd><kwd>digital environment</kwd><kwd>research staff potential</kwd><kwd>regional economy</kwd><kwd>moderation effects</kwd><kwd>nonlinearity</kwd><kwd>panel data</kwd><kwd>threshold effects</kwd><kwd>complementary assets</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">Teece D. J. 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