An economy with a low level of greenhouse gas emissions is presented today both as a tool for achieving the goal of structural transformation of the economy and its technological modernization, and as a factor of economic growth. But to date, the process of transition to a low-carbon economy in Russia has not yet been launched, since the formation of the institutional environment of the carbon market has not been completed and the mechanism for financing low-carbon development projects has not been determined.

The subject of the study is the formation of a stable segment of the national financial market, which is reflected in the ongoing and planned expenditures of the state in accordance with budget plans. The purpose of the work is to form an objective opinion on the actions taken at the national level to form a new sustainable segment of the national financial market, which is designed to accumulate national climate finance. The study revealed a problematic situation: the perception of low-carbon development as a tool for solving accumulated problems, contributing to structural adaptation and technological re-equipment, is constrained by the politicization of the climate agenda, which slows down the process of forming a national carbon market and using its opportunities for the benefit of the national economy.

It is concluded that Russia has prospects for achieving national priorities of socio-economic development through the possibilities of financing low-carbon development, but for this it is necessary to complete the formation of an institutional framework for the national carbon market and coordinate its development strategy with the national investment policy.

The subject of the study is budget loans, the importance of which has increased significantly in ensuring the balance of the budgets of the subjects of the Russian Federation. Activation of the processes of budget lending to regions is one of the main directions of the state program of the Russian Federation “Development of federal relations and creation of conditions for effective and responsible management of regional and municipal finances”, on the effectiveness of which the prospects for ensuring the sustainability of the budgets of the subjects of the Russian Federation and stimulating the infrastructural development of the regions depend.

The purpose of the work is to assess the current mechanism for providing budget loans to the subjects of the Russian Federation in order to establish the prospects of its impact on the budgetary stability of the regions.

The study highlights the main trends in budget lending to the subjects of the Russian Federation, including active restructuring of debt on debt obligations of the subjects of the Russian Federation in favor of treasury and other budget loans, as well as reducing the scale of market repayable financing of budget deficits of the subjects of the Russian Federation; reducing the cost of borrowing and, accordingly, budget expenditures for servicing the public debt of the subjects of the Russian Federation; optimization parameters of the regions’ debt burden; transformation of approaches to balancing regional budgets in favor of inter-budgetary redistribution of funds, as well as attraction of temporarily free funds of state institutions and balances of funds on budget accounts.

The subject of the study is the main provisions of the new concept of the development of the Chinese economy as a logical continuation of the construction of a socialist economy of the country with Chinese specifics. The purpose of the work is to identify the main components of the new concept of China’s economic development, as well as prospects for cooperation between Russia and its regions with Chinese companies in the context of taking into account national specifics, culture, mentality of societies for the development of partnership across the entire spectrum of economic and humanitarian ties in compliance with the principles of multipolarity on the external contour of international relations. It is proved that in the main basic sectors of the economy of the People’s Republic of China, a strategy is being implemented to preserve and strengthen the impact of the levers of public administration. The two-circuit model of the new concept of economic development of the People’s Republic of China is focused on stimulating domestic demand and consumption, the development of the domestic market as the basis for the progressive dynamics of the national economy, where the share of foreign trade in the country’s GDP is optimized to ensure unconditional compliance with economic security thresholds. The aspects of the benefits obtained by the Chinese economy from embedding the country in the process of economic globalization are investigated. The first results of China’s economic development in the first half of 2023 are analyzed. The ways of increasing economic cooperation between Russian and Chinese companies, including at the regional level, are considered. It is concluded that the priority strategic partnership of China and Russia is aimed at the modernization and progressive development of their farms and the formation of strong and competitive economies, excluding the imposition of ideological determinants or block confrontation in the relationship.

The subject of the study is the development of project management competencies in the Russian Federation as a factor of human potential development and one of the main drivers of successful implementation of national projects and other challenges facing the Russian Federation.

The purpose of the work is to search for problem areas of development of project management competencies and ways to solve these problems, taking into account the best practices of the domestic educational cluster.

The presented work shows the relationship between the development of the human capital of our country and success in solving the problems and challenges facing the domestic national economy.

It is determined that the development of human capital significantly depends on the development of project management competencies of both the managerial staff of state bodies and private companies, as well as specialists involved in the implementation of projects. The analysis of various levels of the system of training and development of competencies in project management is given. The levels of higher education, advantages and disadvantages of corporate universities and courses of additional professional education are considered.

Approaches to the improvement of project management competencies of both managers and specialists involved in the preparation and implementation of projects are proposed. The conclusion is made about the significant impact of human capital on the success of the implementation of national projects.

The socio-economic development of the Arctic zones of Russia is carried out in accordance with the federal projects included in the national projects, for the implementation of which programs are being developed aimed at ensuring the achievement of the set goals in a timely manner, which are legally enshrined in federal projects, for example, in the federal project “Development of the Northern Sea Route”.

The subject of the study is the influence of negative factors on the timing of the implementation of targeted programs aimed at the implementation of national projects.

The purpose of the work is to develop a mechanism for assessing the impact of program projects on the completion date of target programs through the use of a risk matrix.

The scientific novelty and practical significance of the research consists in the proposed mechanism for constructing a risk matrix of software projects based on the integration of expert assessments, special evaluation scales, an optimization economic and mathematical model and project risk matrices based on a step-by-step algorithm for evaluating software projects and their positioning in the risk matrix. The numerical example makes it easy to master and apply the proposed risk accounting mechanism in the practice of planning and implementing national projects.

The subject of the research is the evolution of scientific approaches to the study of the spatial development of Russia. The purpose of the work is a substantive examination of the strategic planning tools as a leading institute as part of the scientific foundations of spatial development management in Russia

The article presents the technology of development and practice of execution of strategic documents for the development of the country and regions, national projects and target programs at various levels. To determine the role of strategizing in the management of spatial development, the scientific works of Russian scientists are analyzed in historical retrospect. The key role of economic and geographical research of the Soviet period in the formation of regional science is substantiated. The problems of spatial research in the modern history of Russia are presented. The development of the program-target approach is shown and the reasons preventing the coordinated functioning of the strategic planning system are identified. A number of factors complicating the implementation of national projects and state programs have been identified, including the lack of operational data, the limitations of the information system, the imperfection of the tools used for economic and financial regulation, insufficient consistency of decision-making in a hierarchically structured management sphere, etc. The necessity of applying organizational and economic innovations, activation at a qualitatively higher level of activities aimed at training specialists in regional studies and regional economics in the context of the development of international integration is argued. Conclusions are drawn about the expediency of updating the theoretical basis of regional economic disciplines and strengthening the practical training of students to work with the tools of strategic management and territorial development planning.

The content of the tasks of the National Anti-Corruption Plan for 2021–2024 testifies to the dissatisfaction of the federal government with the results of the measures taken to minimize corruption phenomena in the spheres of state and municipal service.

The subject of the study of the article is the suppression of abuse of official position by persons with authority and rights entrusted to them for personal gain.

The purpose of the work is to develop organizational and legal measures to improve the management of the public civil service system and personnel in general and anti-corruption activities in particular. The dynamics of corruption crimes over the past few years is given, indicating a significant scale of corruption in government and other structures. Attention is drawn to the shortcomings of the Russian model of public civil service and personnel management. The expediency of including the norms of ethical behavior in the activities of state (municipal) employees in the legal framework and preventing the occupation of public positions by persons with pronounced egocentric character traits and a deformed system of moral values is substantiated. The reasons for the need to change the model of declaring information about property and transactions with it are given. It is proposed to improve, by modifying the BC Certificate, the procedure for declaring information about property by applicants for public positions and civil servants. Based on the analysis of the tasks of the National Anti-Corruption Plan for 2021–2024, conclusions are drawn that they are closely interrelated and justified through the analysis of legal systems and practices of foreign countries, as well as recommendations of key international organizations.

The personnel renewal of the teaching staff of higher education (teaching staff) is considered one of the factors contributing to the development of the domestic education system, which implies an increase in the proportion of scientific and pedagogical staff of universities under the age of 35 according to the national project “Education” to 20%. The subject of the study is the dynamics of the structural characteristics of the PPP. The purpose of the work is to identify the main trends in the age dynamics of teaching staff. The study found that the age characteristics of teaching staff cannot fully serve as indicators of the maturity of university teachers to solve professional tasks and educate harmoniously developed and socially responsible individuals based on the spiritual and moral values of the peoples of the Russian Federation, although the process of “aging” teaching staff causes a number of risks to the higher education system due to age bias priorities of teachers in the professional qualification plan. The ambiguous assessment by the educational community of the tasks associated with the “rejuvenation” of the teaching staff, in the absence of optimal mechanisms of management activities to adjust the age structure of teachers in universities, is demonstrated. It is concluded that it is necessary to develop and implement a strategically sound personnel policy, within the framework of which there is no formal replacement of older teachers with younger staff, but systematic work is implemented based on compliance with the following principles: flexibility of professional trajectories, differentiated nature of support measures, transparency of competition criteria, inadmissibility of discrimination.

The subject of the study is the development of the agro-industrial complex (AIC) based on the digitalization of key business processes. The purpose of the work is to develop a model for the introduction of digital technologies in the production and management of agricultural enterprises. The relevance of this study is due to the fact that the digitalization of agricultural enterprises contributes to the formation of new products and services, the transformation of the management model, changes in production technologies, which generally contributes to the effective development of agricultural enterprises and increase their level of competitiveness in domestic and foreign markets. The paper identifies the potential for the development of competitive advantages of agribusiness enterprises, presents the most significant limitations that restrain the intensive growth of the agro-industrial complex. Research methods — system, structural-functional and comparative analysis, situational analysis method, modeling method. A model of competitive agribusiness development based on digitalization of key businessprocesses has been developed. It is concluded that the digital transformation of agricultural enterprises will allow agricultural producers to make effective management decisions for the best use of innovative technologies, develop forms of cooperation and cooperation, evaluate the productivity of planned technological and organizational processes.

The subjects of the study are the national currencies of the EAEU and CIS countries and the main areas of their application in modern conditions. The purpose of the work is to analyze the current state of the use of national currencies, including mutual trade, distribution and transfer of customs duties, organization of currency and commodity markets. The acceleration of the de-dollarization of the economies of individual countries and regions of the world has been established, depending on a credible plan to reduce inflation and specific microeconomic measures. It is revealed that the processes taking place in the CIS and the EAEU are in line with this global trend. Priorities and prospects for expanding the use of national currencies by the EAEU member states have been identified. It was noted that such an important instrument of economic cooperation of the EAEU member states as the mechanism for crediting and distributing the amounts of import customs duties is gradually being transferred to the use of national currencies, and the possibility of using the Russian ruble in it is being discussed. The important role of the Bank of Russia’s Financial Message Transmission System, which guarantees the transfer of financial information between banking institutions and acts as a domestic analogue of SWIFT, is emphasized. The decree of the Government of the Russian Federation No. 20 dated 08/26/2022 on expanding the use of national currencies of the EAEU member states is considered in detail.

Restrictions on the growth of the Russian economy caused by external geopolitical factors necessitate the search for new development resources, including tools for indirect support of industry. The subject of the study is a system of tax measures, primarily tax benefits and preferences, adapted to the needs of innovative economic development and contributing to stimulating demand for innovative products. The purpose of the work is to identify the elements of tax policy that need to be adjusted, to search for ways to eliminate the identified shortcomings. It is established that the current tax benefits are mainly general in nature in the presence of some territorial restrictions and do not take into account the sectoral and innovative components of tax policy. Proposals are formulated to clarify the existing tax benefits that contribute to attracting highly qualified specialists in the field of research and development; stimulating the consumption of innovative products, increasing the volume of financing of national projects, increasing the role of regions in creating a favorable investment environment through the implementation of interregional projects in priority sectors on the basis of a coordinated regional tax policy. The conclusion is made about the expediency of the transformation of tax policy in terms of the application of tax preferences aimed at stimulating the innovative component of the activities of economic entities.

The subject of the study is the tax tools used to facilitate the implementation of the tasks of national projects. The purpose of the work is to assess the stimulating effects of personal income tax in the context of the implementation of national projects. The article considers national projects that are part of the “Human Capital” block and are of a social nature. The potential opportunities have been identified and the real results of using the stimulating effects of personal income tax to help achieve the targets of the national projects “Healthcare”, “Education” and “Demography” have been revealed. The conclusion is made about ensuring greater efficiency in achieving the targets of national projects of direct budgetary mechanisms against indirect tax instruments. At the same time, it is determined that tax instruments that entail less burden on the budget system can also contribute to achieving the goals set. It is concluded that, despite the opportunities available in the personal income tax system due to the provision of social and standard tax deductions for children, they are not fully implemented and do not contribute to achieving the goals of national projects. It is necessary to improve the procedure for personal income tax taxation both in terms of bringing the amount of tax deductions provided in line with the real cost of treatment and education services, and in terms of indexing the amounts of standard deductions for children with a focus on their provision to the least well-off segments of the population, which is achieved by simultaneously increasing the amount of deductions provided and limiting the amount of annual income that allows you to qualify for receiving such deductions.

The subject of the study is the instruments of tax regulation of industrial enterprises in the Russian Federation. The purpose of the work is to determine the degree of effectiveness of the use of individual instruments of tax regulation of industrial enterprises on the example of the holding “Norilsk Nickel”. The article examines the main areas of support for industrial enterprises through the use of incentive tax incentives for organizations that develop and produce high-tech goods. The paper considers the application of the institute of consolidated group of taxpayers on the example of an industrial company and concludes that the share of reduction of corporate income tax as a result of the application of the institute of consolidated group of taxpayers (CGT) in the total amount of tax as a percentage has increased threefold. So, for 20182022. the reduction in corporate income tax due to its redistribution between the participants of the CGT amounted to 14913.38 million rubles. despite the fact that the share of reduction of corporate income tax due to the use of CGT in the total amount of tax has increased to 10%. The high efficiency of the use of reserves for doubtful debts has also been established, which allows saving significant funds.

The relevance of the work is due to the need to smooth out the existing income inequality in Russian society, which can be achieved through a revision of approaches to taxation of personal income. The subject of the study is the personal income tax (personal income tax) as a tool to reduce the level of social stratification and reduce income inequality. The purpose of the work is to determine the vector of personal income tax reform in terms of reducing the level of social stratification in modern Russian society and smoothing income inequality as one of the key areas of the implementation of the socio — economic development program of the state. The article assesses the effectiveness of the functioning of the current flat scale of taxation of income of the population. The proposal to introduce a progressive scale of personal income tax rates as a more effective tool for reducing the level of social stratification in society is substantiated. Proposals are formulated to establish the size of personal income tax rates depending on the income of taxpayers and the exclusion of certain types of investment tax deductions provided for the taxation of individuals. As a result of the research, the necessity of transition to a progressive scale of taxation is justified, which is considered as one of the effective tools that allow smoothing out inequality in income of the population and thereby achieving the goals laid down in national projects and programs of socio-economic development of the state.

The subject of the study is the legal regulation of tax and customs monitoring. The purpose of the work is to improve the efficiency and quality of tax and customs control to ensure the prevention of violations of legislation and to promote the lawful behavior of non — governmental entities in the public field. The article highlights the features of both types of monitoring, substantiates the specifics of their legal regulation in terms of increasing the effectiveness of state functions in the field of tax and customs regulation. The definition of monitoring is given and differences in the nature of its regulation are established: in tax legislation monitoring is fixed as a form of control, while in relation to customs monitoring its place in the customs control system is not defined. The signs of self-regulation or joint regulation of the control and supervisory interaction of the state in the form of a tax authority and a non-governmental entity (taxpayer) are highlighted. To achieve the objectives of this study, methods of system analysis, synthesis, classification, comparative legal and formal legal methods were used. Based on the analysis of the legal regulation of tax and customs monitoring, conclusions are drawn about their general principles and regulatory trends.