All over the world, students are regarded as the most creative and driving force of innovative entrepreneurship. Technological entrepreneurship is an essential tool for the transition to innovative economic development. It is especially in demand in modern conditions, when the most sensitive and strategically significant blow to Russia is inflicted precisely in the technological plane. The purpose of the article is to analyze the evolution of student entrepreneurship in Russia in order to generalize the accumulated experience, identify promising areas for further development of youth innovations. Based on a significant historiographical analysis, the study of the documentary database, statistical data and qualitative content analysis of the official websites of nine universities, three main stages in the development of youth innovative entrepreneurship in Russia have been identified. The first stage is associated with the creation of student business incubators for the development of small innovative enterprises, the second — with an increase in the involvement of business incubators in the educational process, when universities begin to practice the protection of final qualifying work as startups, the third — with the beginning of the formation of a unified startup ecosystem of student technological entrepreneurship in Russia. The first results of the implementation of the federal project “Platform of University Technological Entrepreneurship” are summarized, achievements and problems are shown. Conclusions are drawn about the weak coverage of non-technical universities by innovative entrepreneurship, special attention is paid to new financial instruments aimed at commercializing the results of intellectual activity created in educational institutions and supporting student startups at earlier stages of development.

The subjects of the study are the current state and forecasts of the long — term development of the Chinese natural gas market.
The purpose of the work is to establish prospects for increasing the supply of fossil fuels to the Chinese natural gas market.
During the period of economic slowdown, the imbalance of supply and demand in the global hydrocarbon market causes its destabilization. It is justified based on the conclusions of experts from international and Russian organizations that it is currently impossible to predict in the foreseeable future the period of peak demand for gas in China, which gives reason to call the XXI century the time of transformation of the gas industry.
Based on the results of the study factors of long-term dynamics of gas demand, an attempt is made to assess the possibilities of expanding Russia’s participation in the Chinese gas market and proposals are formulated to improve the use of the potential for the development of energy cooperation between China and Russia.
It has been established that the most promising direction for increasing Russian gas exports to China is the organization of Russian LNG supplies to the coastal regions of China, where a steady increase in gas demand is predicted.
Conclusions are drawn based on the conclusions of experts from international and Russian organizations that the increase in LNG exports will contribute to the inflow of capital to the gas market of our country, which will have a positive impact on entrepreneurial activity in related sectors of the economy.

Being one of the main instruments of corporate financing, a syndicated loan is provided to the borrower by two or more lenders, subject to the use of standard legal documentation.
The subject of the study is the syndicated lending market as a source of attracting financing for small and medium — sized businesses.
The objectives of the work are to establish the advantages and disadvantages of syndicated loans from the point of view of borrowers in the segment of small and medium — sized businesses; description of syndicated lending market instruments — revolving credit lines, term loans, investment financing transactions that can be used by borrowers to attract credit resources; comparative analysis of “classic” syndicated loans and syndicated transactions for small and medium-sized businesses on such parameters as applicable tools, loan volume, loan term, transaction participants, legal documentation, information package, transaction implementation schedule.
The article concludes that a syndicated loan can become an important tool for attracting financing for small and mediumsized businesses. Such transactions will be carried out by banks, which are the main financial partners of borrowers, using standard forms of legal documentation and using specialized financial technologies to optimize the transaction process. The combination of these factors will allow a new segment of the Russian syndicated lending market to appear in the future — a segment of transactions for borrowers of small and medium-sized businesses.

The subject of the study is the advantages and disadvantages of the digital ruble.
The purpose of the work is to consider the possibilities and risks of introducing the digital ruble in the Russian Federation.
The article substantiates the need for the emergence of the digital ruble in Russia, its strategic and tactical advantages. It is formulated that the main advantage of the introduction of the digital ruble in Russia as a means of payment, a measure of value and a savings tool is the possibility of its use in interstate payments, as well as its transformation into a reserve currency for many states. It is shown that the main tactical advantage of the digital ruble is the possibility of its use as a means of countering Western sanctions in the financial sphere. It has been established that the state, as a tool for controlling cash flows, including for monitoring the expenditure of budget funds and identifying facts of tax evasion, will be able to use a new form of money to track the targeted expenditure of budget funds, making targeted payments, optimizing the process of returning unspent money. The possibility of turning the digital ruble into an effective means of combating the shadow economy due to increased transparency of calculations is substantiated. It is concluded that the new form of money will contribute to reducing transaction costs.

The subject of the study is the socio — market model of the economy in the regions of the new development of the Far East.
The purpose of the work is to develop a concept for improving the efficiency of interaction between government, business, and society, assuming stable and constant dynamic development of the economy without recessions and crises while maintaining an equilibrium state between the interacting elements of the regional system. The paper identifies the main tools of interaction between government, business, society and the socio-market model of the economy, assuming a balance between public and private, public and entrepreneurial interests.
A hypothesis is put forward about the dependence of the interaction of government, business, society, the sociomarket model of the economy, the competitiveness of the region. To test the hypothesis put forward, integral indices of interaction between government, business, society, the socio-market model of the economy, the competitiveness of the region, correlation coefficients between integral indices are calculated. Based on the results of the calculations, a typology of subjects was compiled depending on the places occupied by subjects in the macroregion and conclusions were drawn that insufficient implementation of mechanisms of interaction between government, business, society for sustainable development at the macro-, meso-, micro-levels of the economy is expressed in uneven development of regions, social instability, price fluctuations and other restraining sustainable development. development factors, which as a result leads to deep economic crises. The classification of models of interaction between government, business, and society according to the degree of realization of socio-economic transformation is carried out.

The subject of the research is conceptual and methodological approaches to determining key performance indicators for higher education institutions focused on research and technological entrepreneurship.
The purpose of the work is to clarify the methodology for evaluating the effectiveness of R&D in higher education, taking into account the features of science as an environmental economic system and long — term goals of public administration. The study revealed that key performance indicators of science and higher education are often set arbitrarily and, as a result, reflect the results of organizations’ activities biased. Criteria for the selection of indicators of the effectiveness of science and higher education are proposed: connection with the strategy of the state or enterprise; consideration of “environmental” and corresponding indicators.
It is concluded that the methodological approach to evaluating the results of research in higher education is determined by the type of economic system of the country and the presence of a competitive environment. Proposals have been formulated to finalize the targets of the national project “Science and Universities”. The practical significance of the research lies in the possibility of its use by public authorities for the selection of target indicators of projects and programs of higher educational institutions of research orientation.

The subject of the research is the process of expanding the horizons of social responsibility of business through the implementation of a socialization policy.
The purpose of the work is to show that the expansion of social responsibility of business can create favorable conditions for the sustainable development of territories.
It is shown that the aggravation of the problems of economic security in the modern world has necessitated a change of priorities. Business has chosen the direction of movement towards sustainable development. To do this, the business began to build its work in accordance with ESG principles, which became a determining factor in increasing the level of its socialization in the regions of its presence.
It is noted that the leading positions in the implementation of social policy in the region are occupied by large business. Companies extend their influence on ensuring the fulfillment of social obligations far beyond corporate boundaries. Business structures take responsibility for the well-being of residents in the regions, creating a comfortable environment for people to live and investing in education and healthcare.
The conclusions are made that the domestic large business acts as a center of socialization in the regions of production location. It is able to reduce the severity of economic security problems, which provides conditions for the implementation of strategic national priorities in the territories of the presence of companies.

The subject of the study is the norms of international, integration and national law regulating various aspects of social responsibility of entrepreneurship in the context of the UK’s exit from the European Union.
The purpose of the work is to consider the mechanisms laid down in the international treaties concluded between the European Union and the United Kingdom, which formalized Brexit, and regulated the solution of general issues of social protection and private aspects of social responsibility of business in the context of international disintegration.
It is concluded that, despite Brexit, the British legal system is still partially influenced by EU law, especially with regard to «equal playing conditions», and the social sphere serves as an example in this. The international legal mechanisms adopted during the legal formalization of Brexit laid the foundation for ensuring a sufficient level of convergence of the legal systems of the European Union and the United Kingdom. It is revealed that the concluded agreement on trade and cooperation in relation to the sphere of social responsibility of entrepreneurship can become a model for future trade agreements of both the EU and the United Kingdom, as well as other states and other subjects of international law. The opinion was expressed that the effectiveness of the agreements reached will depend on the measures taken by the parties aimed at restoring balance and implementing obligations in relation to supply chains. It is assumed that the considered regulations in the context of Brexit promise to be significant for the international legal practice of regulating measures of social responsibility of entrepreneurship.

The subject of the study is the mechanisms of mutual settlements as a factor in the development of entrepreneurial activity in the EAEU.
The purpose of the work is to establish the features and optimal mechanism of mutual settlements within the EAEU. The paper examines the current state and opportunities for the development of settlements in national currencies in the EAEU. It is noted that the problems associated with the strengthening of the role of national currencies in the field of mutual settlements of the EAEU countries are caused by various factors, most of which are economic in nature, while the other part is influenced by political motives. Various mechanisms of mutual settlements within the EAEU are considered, including taking into account the experience of other foreign countries.
It is concluded that, taking into account the experience of foreign countries, the most optimal variant of the settlement mechanism is multilateral currency clearing, in which the requirements and obligations of the participating countries are mutually offset

The problem of finding the most effective instruments of state support within the framework of the implementation of national projects is relevant and largely justified by the lack of an adequate approach to assessing the effectiveness of each individual instrument (tax, budget, credit incentives in their complex application. The subject of the study is the separation of the effects of state financial support of economic entities.
The purpose of the work is to develop a methodological approach to assessing the separate effects of state support of economic entities based on the analysis of modern theoretical views and applied practice. The article analyzes modern methods of assessing the effects and effectiveness of state financial support used by the executive authorities of the Russian Federation: comprehensive assessment of indicators, agile methodology, point-rating assessment, integral indicator. The advantages and features of the agile methodology of the Federal Tax Service of Russia, which allows assessing the effectiveness of tax benefits in relation to specific taxpayers, are considered. As a result of their analysis, two sections of the assessment were identified: general and separate separately. The features and possibilities of using multidimensional tools for separating the effects of various instruments of state financial support are characterized. The approbation of tools for separating the effects of instruments of state financial support for industrial production was carried out on the example of a combinational two-factor grouping.
Conclusions are drawn about the effectiveness of joint and separate application of budgetary, credit and tax instruments to support industrial production within the framework of the national project “Labor Productivity”.
The novelty of the research lies in the development of a methodological approach that allows separating the effects of the use of tax, budgetary and credit instruments of state financial support and based on the use of combinational statistical grouping.

The subject of the study is the main directions of economic growth in China and India, whose economies have been rapidly developing over the past few years under the influence of the use of tax instruments that indirectly contribute to such progress.
The objectives of the work are to identify, through the prism of taxation, the drivers of economic growth in China and India and to establish tax instruments that contribute to this progress and vectors of their impact. It has been demonstrated that the tax systems of China and India are specifically set up to stimulate the support of industrial policy, the expansion of production capital, the development of the sphere of servants and trade and the volume of their exports, consumer demand. High-tech industries, the financial sector, strategic infrastructure projects, digital technologies, and spatial development of countries are stimulated through tax instruments.
It is concluded that the main tax instruments in rapidly growing economies are the gradual transfer of the tax burden to consumption, the provision of benefits to investors, the establishment of reduced tax rates, the presence of «internal offshore», the application of international tax treaties, the absence of excessive tax control. Direct taxes on the income of foreign companies from «digital» services and products are appropriate to equalize the competitive conditions of resident companies.

The subject of the study is the mechanism for calculating personal income tax by tax authorities for individual entrepreneurs, used in the tax system of Russia in the implementation of tax control. The author solved an analytical problem consisting in the formulation of an urgent and acute problem of excessive calculation of personal income tax by tax authorities for individual entrepreneurs, and determined the optimal way to eliminate it.
The purpose of the work is to establish the optimal way to solve the problem of excessive calculation of personal income tax by tax authorities in relation to individual entrepreneurs in the implementation of tax control. In the course of the study, based on the consideration of the results of taxation of individual entrepreneurs, analysis of the regulatory framework, it was found out that when tax control is carried out, the tax authorities do not fully take into account the expenses of individual entrepreneurs, which causes artificial overestimation of net income for them and, consequently, economically unjustified taxation. Thus, it is established that the practice of tax control contradicts the theory of taxation.
The article concludes that arbitrary manipulation of expenses by the tax authorities, which often turns personal income tax into a tax on gross income, should be excluded from the practice of taxation of individual entrepreneurs. To do this, it is proposed to abolish the provision of the Tax Code of the Russian Federation on the 20% professional personal income tax deduction for individual entrepreneurs and use the calculation method instead when determining their income.

The relevance of the article is due to the need to improve the methods used for tax regulation of the oil and gas sector of the economy (NGS) in conditions of high volatility of the energy market. The subject of the study is the tax regulation of the NHS.
The purpose of the work is to develop modern tools for substantiating tax innovations in the oil and gas industry. In the course of the study, the analysis of the theoretical foundations of the OGC was carried out, the objects of the OGC were established, the levels of differentiation of tax regimes of subsurface areas were considered, digital tools for carrying out calculations in the form of a pilot information system were proposed. As a result of calculations made using iterative calculations of the automated core of the information system based on the tax model using the python programming language, the conclusion was confirmed that the main object of tax regulation of the OGC is the tax regime of the subsoil area, which needs further improvement to ensure timely payments to the budgets of the budgetary system of the country.
The novelty of the work consists in the development of a scheme of objects and levels of tax regulation of the OGC, the introduction and justification of the concept of the tax regime of the subsoil area, the development of a schematic diagram of the information system of oil and gas taxation.

The subject of the study is regulatory legal acts regulating the use of cryptocurrencies. The object of the study is a set of legal and regulatory rules that determine the mode of using cryptocurrencies in Russia and foreign countries.
The purpose of the work is based on a comprehensive analysis of the scientific works of leading scientists and practitioners, Russian and foreign judicial practice, legal experience of other states to consider the theoretical and legal foundations of the nature of cryptocurrency and mining, to analyze their legal status in modern Russian civil and information law, to put forward proposals to solve existing problems in the field of regulation of cryptocurrency and mining, and making international transactions using crypto assets. As a result of the study, conclusions were drawn that the definition of digital currency given in the Federal Law “On Digital Financial Assets, Digital Currency and on Amendments to Certain Legislative Acts of the Russian Federation” requires adjustments, and the definition of a separate concept of cryptocurrency due to the fact that from the position of Article 128 of the Civil Code of the Russian Federation, it must be recognized as other property, and its consolidation in the system of civil rights is carried out by other legislative and other regulatory legal acts. In this approach to the interpretation of the concept of cryptocurrency, the agreement on the transfer of cryptocurrency in exchange for receiving other property has the legal nature of a barter agreement.

The subject of the study is the formation of the law of sustainable development in the context of modern global challenges. The subject of law is social relations of sustainable development, which are regulated by separate branches of law, forming together a separate branch of law. The legal foundations of sustainable development, which have been formed under the influence of international cooperation processes, are currently being subjected to new threats — illegitimate economic sanctions restrictions that call into question the previously stated goals of sustainable development.
The purposes of the work are to review the current state and prospects for the development of the legal framework in the context of both traditional threats and new challenges caused by the sanctions policy of Western countries, and to assess the prospects for sustainable development in Russia. It is established that the first year of the functioning of the Russian economy under sanctions showed both their negative impact and a certain adaptive potential of Russian companies. The prerequisites for the formation, essence and subject of the law of sustainable development, as well as methods of legal regulation on the examples of legal mechanisms for the inclusion of factors of sustainable development in the practice of companies are considered. The issue of the legitimacy of unilateral economic sanctions from the point of view of international law was raised. The impact of sanctions on the activities of Russian companies and their commitment to the principles of sustainable development is assessed.
Conclusions are drawn that the business community considers the mechanisms of legal regulation of sustainable development as anti-crisis measures and considers it expedient and justified in the long term to pursue a policy of maintaining commitment to sustainable development and finding ways to overcome sanctions pressure.

The subjects of discussion at the XV International Symposium “Theory and Practice of Tax Reforms”, held from July 2 to July 9, 2023 in the city of Barnaul on the basis of the Irkutsk National Research Technical University — theoretical and practical aspects of using various tax policy tools to achieve the UN 17 Sustainable Development Goals. The symposium was attended by 94 scientists representing tax schools of 30 universities from 23 cities of 5 countries (Russia, Belarus, Tajikistan, Indonesia, Nigeria). The symposium was organized by Ural Federal University named after the First President of Russia B. N. Yeltsin, St. Petersburg State University, Financial University under the Government of the Russian Federation, Tyumen State University, Belarusian State University of Economics, Institute of Economic Strategies of the Chinese Academy of Social Sciences, Fiscal Institute under the State Tax Committee of the Republic of Uzbekistan.
The objectives of the symposium are to discuss current problems of reforming tax systems, to develop new theoretical and methodological approaches to the theory and policy of taxation, as well as to form creative teams to conduct joint tax — oriented research. Within the framework of the symposium, a plenary session, four thematic sections, and advanced training of participants were held. They considered theoretical and practical aspects of improving tax policy and the implementation of tax tools in the context of the implementation of sustainable development Goals.