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.

   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.

   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.

   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.

   The subject of the study is a mechanism for regulating conflicts of interest using trust management to prevent corruption.

   The objectives of the work are to develop and adopt a separate regulatory document (model provision) to regulate the transfer of securities, participation shares, and shares in the authorized (pooled) capitals of organizations in accordance with the procedure provided for by the legislation of the Russian Federation, in order to identify and subsequently prevent corruption and its causes.

   It is proposed to consolidate specific legal norms in the model provision, dividing trust management into simply “trust” and “special” management to prevent conflicts of interest; to establish as the main criterion for choosing a trustee, which can be an individual entrepreneur or a commercial organization, with the exception of a unitary enterprise, the lack of connection with a public civil servant through whom the state performs its functions; oblige him to coordinate with the employer’s representative the candidacy of the trustee and the content of the trust management agreement; include in the special trust management agreement a condition on the complete prohibition of the exchange of information between a public civil servant and the founder of the management on the activities of the trustee on trust management. The article discusses approaches to the assessment of trust management objects. Conclusions are drawn that at the legislative and subordinate levels, as well as in methodological recommendations, there is currently no necessary and sufficient basis for the effective implementation of the provisions provided for in Article 12.3 of the Federal Law “On Combating Corruption”. Therefore, it is necessary to develop a model provision establishing the procedure for transferring securities, participation shares, and shares in the authorized (pooled) capitals of organizations to the trust management in order to prevent corruption.

   The relevance of the article lies in the need to identify the competitive advantages of Russian small and medium-sized enterprises in the foreign markets of high-tech products as conductors of domestic goods abroad in the context of tightening Western sanctions.

   The subject of the study is approaches to establishing the competitiveness of exports of high — tech products of Russian small and medium-sized enterprises.

   The purpose of the work is to establish the main types of economic activities in which Russian small and medium — sized enterprises have competitive advantages and are able to compete with foreign analogues.

   The results of the study are presented, which make it possible to identify the structure of the necessary grant support for Russian small and medium-sized enterprises to enter the foreign market. Based on the methods of economic-statistical, comparative and graphical analysis, it has been established that the essential problem of supporting and financing the export activities of Russian small and medium-sized enterprises is not so much the lack of assistance provided by the state, as the undeveloped capital structure of organizations, distortions in the assessment of the current market value and capitalization in the case of initial public offerings. Based on the data obtained on the export operations of Russian small and medium-sized enterprises in the regional context, it is proved that during the period under review, state aid was concentrated in the leading most developed settlements of the Russian Federation. It is concluded that in order to stimulate the export of high-tech products of Russian small and medium-sized enterprises, it is necessary to diversify the regional financing system, attract exchange resources and external financing through initial public offerings, as well as balance the real value of material and intellectual assets of enterprises with their current market value..

   The object of the study is the Russian system of higher education.

   The subjects of the study are the instruments of regulating educational activities and their focus on the formation of highly qualified specialists who are able to show entrepreneurial initiative and have the appropriate competencies to solve problems arising in the business environment.

   The purpose of the work is to identify the possibilities of education as a social institution for improving the efficiency of entrepreneurial activity and obtaining high final results.

   The initial theses for writing the article were the assumption of an exceptionally high role of higher education in the organization of small, medium and large businesses; the need to build new tactics of doing business in changing external and internal business conditions. As a theoretical and methodological basis for the analysis, the concept of increasing aggregate supply as a necessary condition for the development of interstate economic ties, meeting the aggregate demand for products and services of the business sector from domestic and foreign consumers was adopted. The reasons for the discrepancy between the places of employment of university graduates who have completed their studies to the specialties, directions and training profiles chosen by them when entering higher educational institutions are established. The use of general scientific and applied methods in the research process allowed us to conclude that it is necessary to update the conceptual foundations of educational policy and create a new Russian higher education system instead of the Bologna system, to choose as a priority direction with its greater focus on training the most in-demand personnel to work in regions and sectors of the national economy.

   The subject of the research is the influence of the Institute of social entrepreneurship on the solution of social problems of Russian society through the use of social and market methods of economic activity.

   The purpose of the work is to identify the socio — economic effect of social entrepreneurship in modern Russian society.

   The article notes that the institute of social entrepreneurship has been formed and successfully operates in the modern domestic economy. Russian entrepreneurs have learned to recognize “scattered” knowledge, i. e., to capture information, interpret it correctly and perceive new competitive opportunities when solving social problems existing in Russian society. As a research method, an institutional approach was used, which made it possible to establish that one of the catalysts for the growth of entrepreneurial activity in the social sphere in our country was the work of private specialized funds to support social entrepreneurship. The use of the case study method made it possible to analyze successful social projects in a number of regions related to solving problems in the field of additional education of children, the revival of folk crafts and historical heritage, employment of socially vulnerable segments of the population, the formation of a tourist cluster. The presented cases clearly demonstrate the ability of business to be involved in solving social problems of society. Conclusions are drawn that in the last 10–15 years the Institute of Social Entrepreneurship has begun to play an important role in solving socio-economic problems, helping to resolve issues related to the development of territories.

   The subject of the study is a complex of financial and social relations arising in the process of providing citizens with social support measures through the use of new information and communication technologies.

   The purpose of the work is to identify new tools that contribute to improving the effectiveness of providing social support measures in Russia.

   The article analyzes budget expenditures for the implementation of social support measures for low-income households on the example of one of the subjects of the Russian Federation. Through the analysis, the reasons for the low efficiency of budget expenditures in terms of support for low-income households have been established. A comprehensive review of a new mechanism for providing social support measures to poor citizens in the field of social protection in the form of a social treasury has been carried out. The prerequisites for the creation of a unified social platform that contributes to improving the efficiency and targeting of the provision of state (municipal) services, taking into account foreign experience in the field of creating a unified social register, are determined. The main components of the social treasury that ensure the coherence and efficiency of its functioning are identified. It is established that the social treasury is a tool that contributes to the acceleration of the provision and receipt of services in a proactive mode, reducing transaction costs. The main reasons hindering the development of digitalization in the sphere of obtaining state (municipal) services by citizens and, consequently, improving the process of providing social support measures to the population are identified. The main expenses, the need for which is due to the development and introduction of new tools for the implementation of social protection of the population in Russia, as well as the projected benefits from their implementation, are identified. The conclusions are made that the social treasury will become a reliable tool for solving social problems and will increase the efficiency of spending budget expenditures on social support of citizens.

   The subject of the research is technological entrepreneurship as a basis for ensuring a better potential for the development of domestic and foreign economies, which makes it possible to serve as an additional source of investment in knowledge and innovative technologies in comparison with state financing of traditional projects and programs.

   The relevance of the study lies in the fact that technological entrepreneurship has not been classified by type to date and has been sufficiently evaluated.

   The purpose of the work is to identify modern tools of technological entrepreneurship and substantiate approaches to the multifactorial assessment of its role for the development of the Russian economy.

   For this purpose, the essence of technological entrepreneurship in the conditions of the transition of the Russian economy to an innovative path of development is analyzed, the tools used abroad and in Russian practice are considered; methods for evaluating technological entrepreneurship are developed and proposed, taking into account the positive experience of its application. The article describes startups as initial forms of technological entrepreneurship. The level of competitiveness and innovation activity of technological entrepreneurship is determined on the basis of the global competitiveness index and the global innovation index. The definition of technological entrepreneurship is given. It is concluded that this study can be used as a basis for the development of the theory and practice of technological entrepreneurship and its evaluation options.

   The subject of the study is the processes of transformation of banking business in the conditions of economic turbulence, contributing to the emergence of new products, the introduction of digital innovations, and improving the quality of customer service.

   The purpose of the work is to establish the current state of the Russian banking sector in the conditions of economic turbulence.

   The research summarizes the processes of transformation of banking business and justifies the choice of its management model, identifies current trends in the transformation of banking business: the intensification of the use of digital technologies in banking operations, customer-oriented credit institutions, uneven distribution of bank offices in the country. Through a systematic and comprehensive analysis, acute problems of the banking business that require priority solutions have been identified: the creditworthiness of customers, the lack of long-term resources, insufficient provision of the country with credit institutions, the predominance of the population’s resources in the banking capital, the low degree of investments of monetary amounts in the real sector of the economy. Conclusions are drawn that strengthening the role of the mega-regulator, the use of strict administrative measures to replenish the shortage of cheap and long-term credit resources, increasing the importance of investment banks; as well as the introduction of personalized mandatory standards for banks’ activities will contribute to bringing the Russian banking sector to a higher level of development, which will increase the level of GDP and stimulate economic growth in the long term.

   The subject of the study is the use of green finance instruments in the context of sustainable development priorities to increase their liquidity and develop relevant markets.

   The purpose of the work is to identify the possibilities of using Green bonds as investment and reserve assets by conservative investors.

   The article analyzes the state and trends in the development of green finance markets and proposes a solution to the problem of increasing the liquidity of Green bonds based on new directions of their use, supported by general scientific research methods in the framework of comparative, logical and statistical analysis, as well as graphical visualization and interpretation of data. The conducted research has shown that the interest in green financing instruments is due to the transformation of the goals and priorities of private and public investors and reflects the need for sustainable development and environmental conservation. In terms of profitability and reliability, Green bonds meet the criteria set for asset placement by conservative investors, such as banks and insurance companies. The use of Green bonds provides the necessary diversification of the securities portfolio, improvement of its structure, reduction of risks, increases the confidence of investors and creditors. It is concluded that Green bonds denominated in Euros should be used to improve the structure and quality of international assets of central banks in conditions of falling confidence in the US dollar.

   Situational conditions caused by the need to form a new approach to the organization of restorative and rehabilitation medicine contribute to the development of two directions of this process related to entrepreneurial activity: the commissioning of modern centers consolidating high-tech diagnostic and therapeutic base; the revival of the traditions of sanatorium treatment in Russia and the concept of the functioning of the sanatorium complex as an effective system prevention, rehabilitation and recovery.

   The subject of the study is the strategy of restorative medicine as a new direction of disease prevention in the conditions of restorative processes of the business environment after the restrictions imposed due to the coronavirus pandemic.

   The purpose of the work is to consider trends in the development of entrepreneurial services in the health and wellness and medical fields based on the analysis of scientific literature on the recovery of patients after infection with COVID-19 coronavirus infection at all stages of rehabilitation.

   It is concluded that timely rehabilitation is an important strategy for the treatment of peripheral nerve disease and peripheral nervous system diseases in the critical phase, which contributes to long-term recovery and functional independence of patients, as well as reduces the duration of adjuvant therapy. Entrepreneurial initiative can manifest itself in the development of a sanatorium-resort complex, as well as various centers providing comprehensive medical and wellness services.

   The subject of the study is the transformation of the role of the state in current international economic relations in the context of the impact on entrepreneurial activity.

   The study purpose is to identify the main areas and vectors for changing the role of the state in the foreign economic sphere affected by conditions and factors of the medium–term period.

   The authors explore this issue through the prism of geopolitical, competitive, epidemic causes that cause transformational impulses of government regulation and affect the business environment. Substantiating the conclusions about the strengthening of the role of the state in the foreign economic sphere, they identify as the main vectors: increasing the degree of foreign policy lobbying of economic interests, intensifying support for major international and regional projects as a guarantor, supporting corporations with public ownership in their foreign economic activities by strengthening
the innovation component, deepening participation in international and regional organizations, raising the profile of the investment conditions in the country to attract foreign partners, strengthening influence on the external sphere through the reform of industrial and agrarian policy, providing support to economic agents through the redistribution of economic resources, efforts to ensure international recognition of domestic products, influence on employment through the regulation of international migration, redistribution of functions between the government and business within international megaprojects. They also note the double-edged nature of such radical measures of government regulation as sanctions and counter-sanctions. The article reveals a multidirectional change in the role of the state in developed and developing countries in shaping the international environment for responding to the extreme external condition of the functioning of the global economy, i. e. the COVID-19 pandemic. The study concludes that a new wave of national pragmatism is being formed in the regulatory activities of the nations of the globe in the foreign economic sphere, becoming evident in the strengthening of protectionist trends, while simultaneously searching for mutually beneficial forms of international economic cooperation.

   The subject of the study is the tax regulation of small business through the use of patent taxation.

   The purpose of the work is to analyze the practice of applying the patent taxation system as an instrument of state support for small business.

   The tendency to decrease the role of small business in the socio-economic development of the Russian Federation and the formation of budget system revenues for the period 2018–2021 has been revealed. The dynamics of the change in the number of taxpayers of the patent taxation system and the amounts of taxes paid by them in the context of certain types of entrepreneurial activity are considered. It is determined on the basis of statistical tax reporting data of the Federal Tax Service of Russia that the establishment of tax holidays in the form of a tax rate of 0% is not in demand by taxpayers of the patent taxation system. The presence of several special tax regimes with similar characteristics that hinder the development of small businesses and cause the occurrence of risks of reducing tax revenues has been revealed. Conclusions are drawn about the need to eliminate such shortcomings of the patent taxation mechanism as low income thresholds and the need to sum them up under several special tax regimes; unsettled attribution of activities to those falling under the patent taxation regime; the need to acquire a patent in several subjects of the Russian Federation with a traveling nature of activity; excessively long periods of consideration of applications for the transition to the patent system taxation; impossibility of filing an application for the transition to the patent taxation system during the state registration of an entrepreneur.

   The subject of the study is the tax regulation of small business through the use of patent taxation.

   The purpose of the work is to analyze the practice of applying the patent taxation system as an instrument of state support for small business.

   The tendency to decrease the role of small business in the socio-economic development of the Russian Federation and the formation of budget system revenues for the period 2018–2021 has been revealed. The dynamics of the change in the number of taxpayers of the patent taxation system and the amounts of taxes paid by them in the context of certain types of entrepreneurial activity are considered. It is determined on the basis of statistical tax reporting data of the Federal Tax Service of Russia that the establishment of tax holidays in the form of a tax rate of 0 % is not in demand by taxpayers of the patent taxation system. The presence of several special tax regimes with similar characteristics that hinder the development of small businesses and cause the occurrence of risks of reducing tax revenues has been revealed. Conclusions are drawn about the expediency of eliminating such shortcomings of the patent taxation mechanism as low income thresholds and the need to sum them up under several special tax regimes; the unsettled attribution of activities to those falling under the patent taxation regime; the need to acquire a patent in several subjects of the Russian Federation with a traveling nature of activity; excessively long periods of consideration of applications for the transition to the patent system taxation; the impossibility of filing an application for the transition to the patent taxation system during the state registration of an entrepreneur.

   The subject of the study is a system of regulatory legal acts regulating public relations that are developing regarding the provision of conditions for the use and development of information and telecommunications infrastructure in small and medium — sized businesses.

   The purpose of the work is to analyze the directions and possibilities of legal regulation of institutional conditions for the development of secure information and telecommunications infrastructure in the field of small and medium — sized businesses and formulate practical recommendations on this basis to improve the legal conditions for the development of secure information and telecommunications infrastructure for small and medium-
sized businesses.

   As a result of the study, it was found that the effective activity of small and medium-sized businesses in modern conditions is impossible without the use of information and telecommunications infrastructure and digital marketing rules. Today, the state, through legal support, implements various support programs (through digital platforms) and provides preferential conditions for small and medium-sized businesses in the context of the digital transformation of the economy. At the same time, the main problems hindering the successful functioning of digital marketing of economic entities are numerous cyber threats, the minimization of which requires not only the adoption of appropriate regulatory legal acts, the use of domestic software, but also following the established recommendations for the implementation of entrepreneurial activities using information and telecommunications infrastructure. Proposals have been made to ensure the development of a secure information and telecommunications infrastructure in the Russian Federation.

   The subjects of discussion are theoretical and practical aspects of property taxation of legal entities and individuals, considered at the XIV International Symposium “Theory and Practice of Tax Reforms”, held from July 4 to July 9, 2022 in Barnaul on the basis of Altai State University.

   It was attended by 95 scientists representing tax schools of 30 universities from 19 cities of different countries. Particular attention is paid to the regional aspect of property taxation, since some important elements of property taxation are within the competence of regional authorities, as well as the tax administration of property taxes, taking into account the fact that there is a diversity of opinions in the valuation of property (cadastral, market), as well as in the terminology of movable/immovable property. The non–declaration procedure for granting tax benefits implemented in practice still requires its “debugging”, which will allow tax authorities to reduce the costs of tax administration, abandon low-efficiency tax audits, and most importantly, to bring the detection of arrears as close as possible to the deadline for paying property taxes. The foreign experience of property taxation has been critically examined, in which certain aspects deserve to be considered, the implementation of which in Russian practice will have a positive effect both from the standpoint of increasing budget revenues and improving the investment climate in the country, including investments in financial assets.

   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, five thematic sections, production and training workshops were held. They considered theoretical and practical aspects of improving income taxation, which is due to the expected transformational changes in taxation and tax administration of property taxation in connection with its increasing role in the conditions of instability of sources of financing of sub-federal entities and the volatility of the economic environment.