The subject of the research is the process of modern world development, characterized by increased conflict and increased deglobalization. The purpose of the work is to establish the main characteristics of the current processes of globalization and deglobalization, as well as the content of the “global excess” effect. The methodology of this research consists of the theory of poles of development and adaptation of managed systems, ideas about globalization and the global crisis of modern capitalism, and statistical data analysis. The result of the study confirms the thesis that globalization took place in a “global excess” mode, which ensured an increase in contradictions that led to deglobalization and the formation of a multipolar system of international relations and global economic development. However, the centers of economic power are resisting the above process and will continue to do so. Models of adaptation of the global economic system to deglobalization are proposed, providing for overcoming the “global excess” based on the doctrine of“coordinated development”, which removes the analytical outline of reasoning from the stereotypical model of “revision of the international order”, which was never achieved before the emergence of modern new trends in deglobalization, accompanied by a change in the world economic leader and the emergence of several leading states. It is concluded that it is necessary to find recipes for overcoming the analytical and ideological crisis, and then the financial and economic crises of capitalism, without eliminating which by a set of special efforts, adaptation and management of the deglobalization process will be problematic.

The subject of the research is the evolution of the global economy from post–industrialization to a new industrial policy. The purpose of the work is to substantiate the evolutionary transition of the modern world economy to reindustrialization as a new industrial policy of states, but taking into account the environmental safety of society and the environment. The tendency of individual states to restore the policy of realizing national interests by rejecting their replacement with pan-European values and switching to supporting vulnerable segments of the population and ensuring social equality in solving the problems of eliminating imbalances in the development of territories and regions has been established. The article analyzes the evolution of the global economy from post-industrialization to a new industrial policy. It is determined that in the process of developing national economies, due to participation in global value chains, states have faced a number of problems, including monospecialization, unfair profit distribution, and the inability to saturate the technological level of socio-economic development of the main areas of the country. Accordingly, the leadership of these States hascome to realize that a real industrial transformation cannot occur without a new industrial policy aimed at increasing domestic production potential. The assumption is substantiated that the competitive advantage in the third decade of the 21st century. those countries that more quickly recognize the need to restore the regulatory role of the state, as well as the fact that the policy of new reindustrialization will be greened, consistent with the determinants of environmental protection based on increased productivity of resource use and minimizing the negative impact of industrial enterprises on the environment. It is concluded that the new industrial policy is essentially reindustrialization, taking into account the economic, social and environmental results of the activities of states.

The relevance of the study is due to an increase in the production of liquefied natural gas, unlike oil, which has a tendency to reduce production due to the fact that the gas industry is considered more efficient and attractive in terms of creating added value. The subject of the research is the processes of transformation of the main directions of development of the Russian gas market. The purpose of the work is to establish the possibility of diversifying gas supplies to the east. It was found that over the period 2010–2023, the share of old gas production areas —Nadym-Pur-Taz and Volga-Ural — decreased by 29.4 percentage points and the share of new proven reserves of “blue fuel” — Yamal-Gydan and the Caspian Sea shelf increased. Production on the Yamal and Gydan peninsulas increased the most due to the commissioning of three large fields: Utrennoye, Yuzhno-Tambeyskoye and Bovanenkovsky. It is predicted that the importance of natural gas (along with oil and petroleum products), one of the key sources of foreign exchange earnings, will remain for a long time: by 2030, the value of gas exports from Russia will increase by 12.4% to 57.6 billion US dollars, and the share in total supplies will decrease by 12.3 percentage points to 10.3%. It is concluded that, despite the geopolitical circumstances and the sanctions imposed against our country, gas supplies for export will remain stable until 2050, and in some areas will exceed thelevel of 2019, while the accumulated reserves and potential resources of natural gas are sufficient until 2050 for its reasonable use within the country and for export.

The subject of the study is national projects providing for large — scale systematic work aimed at ensuring national security and providing every Russian with an interesting profitable job, good education, and comfortable housing. The purpose of the work is to study the dynamics of changes in the volume of financing of national projects and to disclose the role of financial and credit mechanisms in their implementation. The economic essence of national projects and the financial and credit conditions contributing to their effective implementation are considered. As a result of the research, the socio technological orientation of national projects for the next three years has been confirmed. The analysis of the volume of financial support for the subjects of the Russian Federation for 2025–2027 and the instruments of inter-budgetaryregulation is carried out. The increase in the volume of financing of national projects has been compared with the increase in the results achieved in them over the past periods in order to justify operational control over the achievements achieved.   Due to the lack of comparable results in previous periods, it is proposed to introduce adjustments to the volume of current financing of similar national projects. It is concluded that it is necessary to expand the sources of financing for national projects through the use of financial and credit mechanisms while monitoring the planned results achieved and the annual indexation of the volume of financing of national projects to the inflation rate.

The subject of the study is the measures taken within the framework of monetary policy to ensure the economic stability of the Russian economy. The purpose of the work is to establish, based on econometric modeling, the degree of influence of the monetary policy on the inflation rate as one of the indicators of ensuring economic stability. The monetary policy tools   are given and their characteristics are given. At the first stage, the role of monetary policy in the process of adaptation of the Russian economy to changes in external conditions is analyzed. At the second stage, an econometric model was compiled that links the inflation rate with the key rate indicator as the main tool of the monetary policy, which makes it possible to determine the degree of its influence on the inflation rate in the Russian Federation. The real and forecast values of inflation for the next three years are calculated. The scientific novelty of the research lies in obtaining up-to-date data that makes it possible to assess the effectiveness of the tools used to achieve economic stability in the face of changing economic conditions. As a result of the study, conclusions were drawn about the insufficiency of using exclusively such a monetary policy tool as the key rate to achieve price stability in the short term, given that the change in the key rate is fully translated into the dynamics of aggregate demand and inflation not simultaneously, but over three to six quarters, thereby emphasizing the need to take additional measures to faster adaptation to economic shocks and achievement of a targeted inflation rate.

The subject of the study is energy facilities, which are among the largest pollutants of atmospheric air due to the growth of housing construction and increased traffic load on the urban street and road network. In turn, the correct assessment of environmental pollution currently and in the future depends on decision-making on the technical renovation of energy facilities. The purpose of the work is to establish alternative methods for the economic assessment of environmental pollution from the activities of energy facilities and alternative tools for protecting the biosphere, which prevents harm (damage) to living organisms from emissions of harmful substances. The article considers indicators that allow comprehensively characterizing the environmental situation in the region, including the regional index of anthropogenic transformation; anthropogenic pressure coefficient; level of environmental tension; ergodemographic index; coefficient of natural protection. The options for the economic assessment of damage from atmospheric air pollution are given. The result of the work was the development of proposals to improve existing methods of economic assessment of environmental harm (damage) from emissions of harmful substances due to the mandatory inclusion in the calculation of a coefficient that takes into account regional characteristics and population density. It is concluded that the procedure proposed in the article for assessing the damage caused to the environment by emissions of harmful substances can be applied at the forecasting stage during the period of immutability of technological processes occurring at energy facilities.

The subject of the research is the business reputation of business entities in relation to the goals of sustainable development. The objectives of the work are to substantiate the selection of key indicators reflecting the level of business reputation and to identify the most effective measures to encourage enterprises to participate in achieving the national development goals of the Russian Federation. The result of the research was the development of a methodology for assessing and forming an ECG rating of responsible business, on the basis of which a national standard was approved regulating the universal assessment of the business reputation of business entities, regardless of their industry affiliation. As an alternative to the ratings based on the Western ESG concept, a sovereign rating is proposed based on public financial data accumulated in government information systems and non-financial reporting by enterprises. The choice of indicators for its calculation in the areas of “Ecology”, “Personnel” and “State” is justified, taking into account the interrelationships between the indicators of the development of economic entities individually and the economy of the country as a whole, the current problems of sustainable development of the Russian Federation. It is concluded that in order to involve enterprises in activities aimed at achieving national development goals, it is necessary to take effective economic incentive measures. In this regard, the most demanded measures of state support for enterprises with high values of the business reputation index have been identified.

In the modern global economy, multidirectional development trends coexist, causing fluctuations between globalization and the deglobalization of political and economic processes taking place in the world. The subject of the study is the influence of the state of the socio–economic system, characterized by fluctuations between two opposites (modern and postmodern) on the decisions made by business entities. The aim of the work is to identify the features of the impact of the metamodern era on the economic activity of peoplein general and on multinational companies and global institutions in particular as key elements of the global economy. An interdisciplinary approach, including historical and economic research methods, rational reconstruction of philosophical knowledge, and methods of systemic economic theory, has made it possible to substantiate the need for transformation of global institutions, as well as methods and techniques of managing multinational companies in a metamodern economy based on multipolar governance. In particular, it is argued that the processes of globalization and deglobalization in the modern world economy are an economic oscillation characteristic of the metamodern economy. It has been established that it carries both creative and destructive potentials. It has been established that only multipolar governance can restrain the destruction of the meta-modern and create a field of stable interaction between the poles of a multipolar world. In the multipolar management paradigm, multinational companies are project subsystems, while global management institutions are environmental subsystems. It is concluded that for the sustainable development of a multipolar world, it is necessary for global governance institutions to form harmonious stable connections both between the subsystems of the poles themselves and with other poles.

The urgency of searching for the optimal format of regional clusters is determined by trends in economic globalization and increasing threats to economic security. The research subject of this article is the construction of scientific and production clusters, focused on ensuring a high level of economic security for both participating organizations and the region with a projection on the national economy as a whole. The purpose of the work is to propose a model of cluster organization of the regional economy that meets the challenges of ensuring economic security. Based on the analysis of existing types of clusters, it has been established that innovative, industrial and other clusters should not function in isolation from each other in order to ensure a full cycle of development and implementation of new types of products. It is shown that, in relation to Russian conditions, economic security cannot be ensured only by the sustainable economic growth of individual enterprises; for this, it is necessary to develop and implement strategies for their integration into scientific and industrial clusters. A model of such a cluster is presented, indicating the role of its subjects in ensuring economic security. Seven security contours of the regional economic system are characterized. The conclusion is made about the important role of the cluster organization of the regional economy in solving the problem of overcoming interregional imbalances.

The subject of the article is the classification of Russian regions by their distributed energy generation potential. The purpose of the study is to develop a methodological approach to the territorial classification of the constituent entities of the Russian Federation by their degree of readiness to implement distributed generation based on renewable energy sources based on a critical analysis of the current institutional model for the development of renewable energy sources in Russia, primarily the mechanism of long-term capacity supply contracts that does not take into account the spatial structure of consumption and the parameters of regional energy systems. The article substantiates the need to movefrom a production-oriented approach to the spatial classification of Russian regions to a system-spatial logic for the placement of generation facilities. A three-factor assessment model is proposed including the relative generation efficiency, economic feasibility and synchronization with peak load periods. Based on the results obtained, a classification of regions by their distributed energy generation potential has been developed: “locomotives”, “promising”, “paradoxical”, and “low-potential”. The method is based on a scoring system and allows for the formation of a basis for a targeted policy to support distributed generation projects. It is concluded that the key criterion for the efficiency of energy distribution is not volume, but its ability to quickly replace expensive, scarce or unstable centralized generation in a specific place and at the right time.

The relevance of the research is determined by the need to solve the problem of increasing the gross regional product (GRP), which is hampered by limited regional resources in the difficult conditions of the modern economy. The current situation requires the search for reserves for the formation of the resource potential of the regions, the use of which will stimulate the growth of GRP. The paper determines that such a reserve can serve as minimizing the risks of the negative impact of multiplicative effects on the process of forming the resource potential of regions. The subject of the study is the risks generated in the regional economy by the multiplier effects of investments in the formation of the resource potential of the region. The purpose of the work is to establish approaches to reducing risks that negatively affect the dynamics of the economic development of the regional economy. As a result of the research, a scheme has been formed for using the investment multiplier to manage the risks of forming the resource potential of the region. The paper concludes that a change in the structure of investments in the formation of a region’s resource potential can change the value of the regional investment multiplier and, as a result, increase the value of GRP.

The subject of the research is the process of decarbonization of the world economy as the main trend of global development in the 21st century. The objectives of the work are to assess the prospects of the low — carbon model of economic development, as well as to identify the factors influencing its development in Russia. The article analyzes the global prospects of decarbonization of the economy, the features of low-carbon development in Russia. The volume of total greenhouse gas emissions for individual countries in 2022–2023 has been set. It is projected that after a slight increase in 2024. Global demand for coal, the largest source of carbon dioxide emissions after combustion, will stabilize to a record high by 2027. Three scenarios of energy development are given: “Everything is as it was before”, “Net zero”, “Rational technological choice”. The main directions of countering the negative effects of climate change in the activities of the world’s largest companies have been identified: the use of renewable energy sources, improving energy efficiency, introducing carbon pricing mechanisms and investing in carbon capture technologies, and electrification of transport. The results of the study showed that decarbonization of the economy is an important task for enterprises and society, as it performs a global role in mitigating the effects of climate change, while ensuring sustainable development and stability of the state. Conclusions are drawn about the need for Russia’s transition to a low-carbon economy and countering the use of the climate agenda in the struggle for global energy markets.

The relevance of the article is determined by the need to study the essential characteristics, formation and development of tax compliance as part of the process of improving the organization of interaction between tax authorities and taxpayers in order to determine its subordination and role function. The subject of the study is tax compliance as an element of the organization of interaction between tax authorities and taxpayers. The purpose of the work is to improve the organizational foundations of interaction between tax authorities and taxpayers. The article identifies factors that have a negative impact on the organization of interaction between tax authorities and taxpayers; examines the evolution of models for the organization of interaction between tax authorities and taxpayers; identifies key tools inherent in each model of interaction between tax authorities and taxpayers; examines and critically evaluates approaches to the concept and term «tax compliance» in Russian and foreign practice; identifies essential characteristics of tax compliance as an element of the organization of interaction between tax authorities and taxpayers. Conclusions are drawn about the need to get rid of a narrow, formal approach to taxcompliance as a function of tax risk management and substantiate its role as a systemic element accumulating external and internal impulses of socio-economic development of society and inducing appropriate reactions from taxpayers.

The subject of the study is special tax regimes as instruments of state support for small businesses in the context of increasing economic challenges. The purpose of the work is to determine the parameters of new models of special tax regimes due to the difficulties that complicate the activities of small businesses, which limit their potential to ensure sustainable economic growth. The article examines the features of the system of existing special tax regimes (simplifiedtaxation system, unified agricultural tax, patent taxation system, professional income tax and automated simplified taxation system). The article analyzes the problems faced by small businesses in the Russian Federation, as well as changes in the system of special tax regimes, including the reform of the simplified taxation system in 2025. It is noted that these changes primarily meet the interests of relatively large small businesses and do not take into account the needs of microenterprises with less potential for growth and limited resources. The prospects of abolishing outdated tax regimes are also being considered. Special attention is paid to the prospects for the development of an automated simplified taxation system and the formation of a basic taxation regime for small businesses based on it. A model is proposed for improving special tax regimes with the priority development of administrative regulations, including differentiated levels of rates and transition criteria for microenterprises, as well as the integration of value-added tax payment mechanisms in automatic mode.

The relevance of the research lies in considering the essence and problems related to transport taxation and determining the role of tax potential in shaping the regional budget in modern economic conditions. The importance of taking into account foreign experience in transport taxation is due to the possibility of reducing risks and eliminating gaps in legislation with the proper formation of financial and legal regulations of stimulating and limiting effects. The subject of the study is taxation of transport in foreign countries. The purpose of the work is to establish the possibility of strengthening the tax potential of the region using the example of various approaches and models for increasing income from transport taxation. The study identified and analyzed positive and negative trends in the calculation and payment of transport taxes, assessed the state and possibilities of strengthening the tax potential of the region using the example of the Kaluga region, if we follow the practice of transport taxation in foreign countries. The paper presents various taxation models of foreign countries, taking into account the global trend towards greening transport. The sources of information were publications by Russian and foreign scientists in the field of improving the efficiency of using methods for determining tax potential, including through the use of a transport tax. The study presents a comparative analysis of the foreign experience of European countries in setting transport tax rates and strengthening the legislative framework aimed at increasing budget revenues and ensuring environmental safety. In particular, a feature of transport taxation in foreign practice is the inclusion of transport tax in the cost of fuel, in contrast to the Russian system, in which the tax base is   determined based on the horsepower of the vehicle’s engine. It is concluded that the application of the experience of foreign countries in transport taxation can be useful for increasing regional income from transport taxation and improving the environmental friendliness of vehicles.

The relevance of the research is due to the fact that currently one of the development trends is the introduction of the principles of sustainable development in the activities of organizations and enterprises. One of the components of the concept of sustainable development is the social responsibility of business both to the internal environment of the organization, represented by employees, and to the external environment. The organization’s activities directly affect the socio-economic development of society and the environment, social aspects and economic development. The subject of the research is corporate reporting of Russian organizations in the field of sustainable development in terms of their social responsibility. The purpose of the work is to develop proposals for improving corporate reporting of organizations in the field of sustainable development of society in the context of social responsibility. The study examines the regulatory framework for corporate reporting of Russian organizations, their lists of indicators and official reports in the field of sustainable development. The disparity in the indicators of social responsibility of organizations for the period 2022–2023 was revealed. In this regard, it was proposed to develop and approve a national standard for corporate reporting of Russian organizations.