The subject of the study is socio–economic inequality in its impact on the parameters of economic development. The objectives of the work are to identify the dependence of the level of inequality on the macroeconomic parameters of development: the growth rate, the level of national poverty, the human development index, as well as to determine the conditions of the Hay effect and the effect of social stagnation. The research methodology is based on the theory of economic development, methods of measuring development and inequality, comparative analysis, elements of mathematical modeling. The result of the application of the indicated research methods was the establishment of a condition for reducing the level of inequality by the stock coefficient for the sites of “social stagnation”, when population growth is accompanied by the absence of an increase in per capita income, as a result of which the population growth rate becomes lower than the sum of the growth rates of median incomes and the income share of the poorest part of the population. The condition for the realization of the Sena effect is mathematically presented: the ratio of the income shares of 10% of the poorest part of the population of the two countries should be less than the inverse ratio of the population, if the criterion of social development is the income level of the poorest part of the population. It is concluded that whatever forms inequality acquires in terms of income or available opportunities, it is strongly determined by the amount of personal disposable income, since the vast majority of social and other functions in society are associated with costs. This result of the study is a consequence of the systemic action of factors and the connectivity of many types of inequality with each other. The use of modeling hardly makes it possible to solve this problem, creating permanent relevance to it due to the fact that policy focuses on reducing poverty, but not on inequality, although it is the latter circumstance that needs to be emphasized.

The subject of the study is the modern aspects of socio-economic inequality. The purpose of the work is to identify the features of socio–economic inequality in individual countries and in Russia. The paper considers the concept of socio-economic inequality and its types. The analysis of such indicators as inequality in income, consumption, wealth, as well as various methods of assessing economic inequality (Gini coefficient, Palma coefficient, funds coefficient) in terms of their advantages and disadvantages is carried out. Trends in the dynamics of socio-economic inequality in foreign countries and in Russia are considered. Taking into account the analysis, strategies are proposed to reduce the level of income inequality in modern Russia. It is concluded that, taking into account the positive experience of foreign countries in overcoming economic inequality, an effective strategy for reducing economic inequality in our country can be the use of a progressive scale of taxation on personal income.

The subject of the study is the relationship between the standard of living and fertility. The purpose of the work is to analyze and evaluate various aspects of the relationship between the standard of living and fertility, the number of children in the family, as well as an attempt to answer the question: is the feedback really paradoxical in this case and how to correctly assess the impact of the standard of living on fertility? Interregional analysis based on data for 2020 showed a moderate direct relationship between the total fertility rate and the share of the population and incomes below the subsistence minimum, which indicates an inverse relationship between the standard of living and fertility. Data from sample surveys of household budgets show that families with a large number of children have less per capita resources and incur more food costs. The meaning of the term “feedback paradox” has been established, implying a relatively larger number of children, a higher birth rate with a lower standard of living. However, such a connection can be interpreted paradoxically only when it is considered as a factor of the influence of the standard of living on fertility. It is concluded that in this case we are talking about the relationship of these concepts, in which, on the contrary, the influence of the number of children in the family on the standard of living prevails. The policy aimed at priority improvement of the standard of living of families with several children will help to smooth out its inequality with other families depending on the number of children, as well as contribute to the creation of more favorable conditions for the realization of the need for children.

The subject of the study is the problems of inequality in the education of citizens of pre — retirement age. The purpose of the work is to establish the causes of inequality of access of pre — retirees to education. It is believed that achieving the Sustainable Development Goals requires high-quality and affordable education, including pre-retirees. During the survey of citizens of pre-retirement age, it was revealed that the opportunities of this category of citizens in obtaining additional education are greatly reduced by both social and gender factors due to the uneven distribution of academic resources in terms of financing educational institutions, participation in the education process of qualified and experienced teachers, the availability of teaching tools, the list of technologies used. As a result of the study of the course of educational activities, it is concluded that the problem of inequality in education is largely present in the education of pre-retirees, which requires taking measures to possibly overcome this problem.

As a result of the analysis of the degree of mastery of financial literacy by Russian citizens, it was revealed that the foundations for responsible behavior of the country’s population in the financial market and the effective use of financial products have not yet been created. Therefore, the financial literacy of Russian citizens is chosen as the subject of research in this article. The purpose of the work is to study the definition of “financial literacy”, which is considered as a system or a set of certain elements of mastering financial literacy by citizens. The source of information was statistical, informational and analytical materials, empirical data from open sources of Rosstat, websites of the Government of the Russian Federation and the Bank of Russia. The study found that financial literacy is not limited to citizens’ knowledge of finance, but is a system of relations integrating educational, social, mental and material components in order to improve the well-being of Russians, as well as the economic growth of the country based on the realization of the potential of sustainable development of the national financial market.

According to the results of the study, it was concluded that the acquisition of financial literacy by citizens of the country as a system of interrelated elements is based on the disclosure of the potential of each of its components and implies the need for further formation of financial market institutions.

The subject of the research is new mentoring models in medical organizations as a way to improve the professional competencies of medical workers. The objectives of the work are to establish the main aspects of mentoring in the field of healthcare and to characterize possible mentoring models. The main aspects of mentoring activities in medical organizations are revealed. It is determined that mentoring mechanisms and tools should be institutionalized both at the level of medical organizations and at the levels of relevant ministries. The necessity of diversification of mentoring procedures depending on the specifics of the medical organization, its staff, the number of patients, mentoring tools and mechanisms is substantiated. As a result of the conducted research, it was found that in order to increase the effectiveness of the development of the institute of mentoring in the public health system, it is necessary to take into account the regulatory regulations of the institute of mentoring, the diversification of mentoring procedures depending on the specifics of the activity and other characteristics of the medical organization. Conclusions are drawn that the theoretical models of mentoring developed by the authors and presented in the article can be combined into a single system of annual monitoring of the performance indicators of a medical organization, taking into account both objective and subjective ways of adapting employees to the specifics of the medical organization.

The relevance of the study is due to the fact that in the conditions of rapid development of world production, there is an increase in the consumption of natural resources and the negative human impact on the environment increases. In this regard, the world community is offered a transition to a “green” low-carbon economy as a way to resolve the growing contradiction between environmental challenges and public needs, which requires significant investments. An important role in financing the “green” economy and achieving sustainable development goals is assigned to the financial system, which redistributes financial resources to solve socio-economic and environmental problems. In recent years, the number of financial institutions declaring their commitment to the concept of sustainable development and the “green” economy model has been growing. The subject of the study is the process of greening the financial system. The purpose of the work is to substantiate a new paradigm of economic development through the greening of the financial system.

The study examines the main international initiatives in the field of greening the financial system; reveals the content and correlation of the categories of “green” finance, climate finance and sustainable finance; analyzes the state of the global market of “green” financial instruments; examines the process of development of ESG banking in Russia. The article concludes that in the Russian Federation, the level of development of ESG banking remains quite low and is at the initial stage of its formation.

The subject of the study is the use of cryptocurrency, which allows you to make international payments with maximum speed and minimum commission costs.

The objectives of the work are to identify the value properties of various types of cryptocurrencies and their classification based on foreign experience, to develop an integral value model for assessing the quality of cryptocurrencies, and to characterize the digital ruble.

Four value properties of cryptocurrencies have been identified — functional, technological, economic, psychological, 18 subcategories of value, 65 criteria of value and 93 gradations of the value of cryptocurrencies. An integrated value model for assessing the quality of cryptocurrencies in the form of a four-level “value tree” has been built.

In the course of the study, an integral indicator of the quality of bitcoin was calculated. It is concluded that this method of integral assessment of the quality of cryptocurrencies is correct for other types of cryptocurrencies, including national digital currencies. The only limitation for its use is the composition and lack of information about the creation and functioning of the cryptocurrency.

The subject of the study is the economic development of the Arctic zone of Russia, which requires the use of modern technologies that will allow to reduce pollution of the fragile ecological environment of the Arctic at the same time contribute to the growth of socio — economic development of the regions. The article considers the process of forming sets of projects for economic development of territories, taking into account their priority based on ESG criteria. The purpose of the work is to search for such values of equity investment in which the return on investment will be attractive to potential co — investors when choosing projects for technological re-equipment of existing companies or “green” technologies that can be used in the development of new deposits and infrastructure facilities in the Arctic region. It has been established that not only the mining company itself is interested in the formation of “green” projects, but also the leadership of the regional and federal levels, which makes it possible to form a mechanism for fair cofinancing of projects by equalizing the return on investment for each participant in the investment process, to ensure a reduction in the level of differentiation of socio-economic development of the subjects of the Russian Federation and municipalities. Models, procedures and algorithms of multi-criteria assessment of priority of projects are formed based on the calculation of fair investment volumes from various sources. Conclusions are drawn that the approach chosen in the study can be easily adapted to any number of investors and criteria that allow assessing the fairness of funding volumes. These calculations make it possible to use the co-financing mechanism for the development of any companies, including mining, processing and transport.

The subject of the study is the initiative expressed in the OECD Statement on the two — component Solution of Tax problems arising in connection with the digitalization of the economy, to develop a mechanism for the application of the minimum corporate tax rate by multinational companies, regardless of which jurisdiction they are registered in. The purpose of the work is to study the relationship between the mechanisms through which it is planned to ensure the collection of the global minimum corporate tax and the analysis of measures implemented by the Russian Federation to counteract tax evasion using offshore jurisdictions. A comparative analysis of the rules provided for by the second component of the Statement on the Two-component Solution of Tax Problems Arising in connection with the Digitalization of the Economy and the changes made by the Russian Federation to tax agreements with Cyprus, Malta and Luxembourg was carried out; the reasons that may hinder the application of the global minimum corporate tax were identified; its potential consequences for the Russian Federation and other states were considered. It is concluded that the concept of a contractual rule (Subject to Tax Rule, STTR) is conceptually equivalent to the adjustments made during 2020–2021. The Russian Federation in the concluded agreements on the avoidance of double taxation. The separate differences existing between them do not contradict the goals of applying the global minimum corporate tax and do not hinder international counteraction to the “erosion” of the tax base.

The relevance of the study is determined by the stratification of the country’s population by the level of wealth, the means of reducing the level of which can be the reform of property taxation of individuals. The subject of the study is the relationship between social inequality and property taxation. The purpose of the work is to develop proposals for reforming the taxation of property of individuals based on scientific approaches to the study of the relationship between social inequality and property taxation; assessment of the level of social inequality based on the experience of various countries in the taxation of property of individuals. The practical significance and scientific value of the study lies in the proposal of options for further innovations in the field of taxation of property of individuals in order to level the level of social inequality. It has been established that in the conditions of the coronavirus pandemic, the prosperity of the population has increased and the level of social inequality has increased, which indicates the presence of a significant tax base for property taxation and necessitates its reform. The expediency of borrowing the best practices of foreign countries on the introduction of increased tax rates on expensive property, as well as on the expansion of the object of taxation, recognizing the total value of a person’s property, taking into account its sources, is justified. Conclusions are drawn that in the domestic and foreign literature, the relationship between inequality and property taxation is not disclosed deeply enough. Proposals have been formulated to increase taxation of the super-rich segments of the population.

The subject of the study is a mediation agreement as a tool for pre — trial settlement of tax disputes. The purpose of the work is based on the analysis of foreign experience to identify the main reasons preventing the establishment of the institute of tax mediation in Russia, to establish the feasibility of using this tool in Russian practice and to develop proposals for its inclusion in the tax system of the Russian Federation. It is determined that tax mediation serves as an effective tool for pre-trial resolution of tax disputes in countries where the institution of tax compromises and agreements is developed. Despite the fact that there is no such institution in the Russian Federation, in practice there are cases of concluding agreements with taxpayers, which can be considered signs of the emergence of this legal mechanism. Based on the results of the study, it was concluded that the use of tax mediation corresponds to the development goals set by the Federal Tax Service of Russia to ensure compliance with the legislation on taxes and fees; to create comfortable conditions for taxpayers to fulfill tax obligations; to reduce the administrative burden and simplify procedures, to develop an open dialogue with business and society. But for this, it is necessary to change the tax legislation in terms of including the possibility of mediation in it.

The relevance of this study is due to the need and possibility of improving the economic component of identifying and justifying the grounds for bringing persons controlling the debtor to subsidiary liability outside the framework of bankruptcy procedures of a legal entity in the absence of established judicial practice in this area. The subject of the study is economic and legal relations arising in the process of forming grounds for attracting persons controlling the debtor at the request of the authorized body. The purpose of the work is to identify problems in the economic justification of the grounds for attracting persons controlling the debtor in non — standard situations of the Federal Tax Service of Russia exercising its rights outside the debtor’s bankruptcy procedures. The article establishes, on the one hand, the advantages of using special knowledge to resolve contradictions in such disputes, and on the other hand, the shortcomings of individual expert opinions are revealed, due to which the evidentiary value of the results of examinations is lost. The results of expert research, which are achieved by using special methods of cognition based on the achievements of economic science and judicial practice, are disclosed and substantiated. Theoretical analysis and synthesis, abstraction and concretization, deduction and induction are used as methods of scientific research in the process of work. Conclusions are drawn about the need to improve the qualification standard of the experts involved in bankruptcy cases.

The relevance of the work is due to both the need to revise existing social security mechanisms and the development of a system of support for low-income segments of the population through the introduction into practice of the use of unconditional basic income as one of the mechanisms for overcoming economic and social inequality due to the inability of the modern social security system in the Russian Federation to fully smooth out existing social inequality and ensure adequate protection of certain categories population.

The subject of the study mechanisms. The purpose of the work is unconditional basic income as a promising direction for the development of social security is to determine the key directions for the development of social security mechanisms in terms of the introduction of unconditional basic income into the practical plane.

The article examines the theoretical essence and features of such a social support tool as an unconditional basic income. The main problems in the field of law enforcement practice on the stated topic are formulated as a modern trend in the development of social security mechanisms based on foreign experience in implementing the concept of unconditional income in practice and an assessment of the prospects for the introduction of such a tool in the Russian Federation is given.

During the research, methods of analysis, synthesis and comparison were used based on the literal and systematic interpretation of the norms of the current legal regulation.

As a result of the study, the necessity of reforming the Russian social security system with the implementation in the future of the application of certain elements of unconditional basic income in practice is substantiated.