The subject of the study is the fundamental problems of the development of higher education in Russia, due to the need to neutralize the destructive reforms implemented in the 1990s, ensuring a return to the basic principles of fundamental, rather than competence–based education. The purpose of the work is to identify the needs for a reverse transition from competencies to fundamental education with the deployment of personnel planning at the macroeconomic level of management of the Russian state. The research methodology consists of comparative institutional analysis, conceptual approaches to assessing the impact of higher education on economic development. It is concluded that the application of the Bologna education system has caused the undermining of the competitiveness of Russian universities, reducing the effectiveness of training highly qualified specialists. There was an effect of emasculating the procedures for training highly qualified personnel, and dysfunction in the activities of higher education in Russia increased. This was facilitated by the lack of planning at the federal level for the training of personnel for the national economy. The result of the analysis boils down to the fact that in relation to Russia, the doctrine of socialization of higher education should be implemented in full accordance with the Constitution as the basic source of the Russian legal system, where Russia is called a social state. This means equal and free access to higher education, which ensures the reproduction of national personnel (and not the provision of services), regardless of the level of personal income. Thus, in the strategic dimension, it is necessary to strengthen public higher education, which provides for the elimination of private forms of organization of this activity that have shown their inefficiency, and the establishment of a common vector for the de-elitization of higher education. It is concluded that the main emphasis in personnel training should be placed on increasing the knowledge intensity and research component of higher education in various specialties. It requires the training of a significant layer of specialists in each field with the strengthening of their general fundamental training. It is useful to recreate the system of employment of specialists in the public and private sectors of the economy.

The relevance of the work is due to the complication of the quasi-competition model formed in Russian higher education, the severity and resource intensity of the tasks set by the state for universities not only to attract the resources and competencies of key stakeholder groups, but also to choose a strategy for developing competitiveness relevant to the chosen economic model, to develop a scientifically based approach to the formation of parameters of the economic model of a higher educational institution. A number of government support projects are being consistently implemented in Russia, including the Priority 2030 program, which takes into account the lessons and difficulties of its predecessors. However, with a sufficient number of studies focused on various aspects of the development of higher education, the issues of the coordinated choice of the development strategy and economic model by universities remain insufficiently studied.

The subject of the study is the organizational and economic relations that arise in the process of forming and adjusting the economic model of the university, consistent with its strategic goals and objectives. The purpose of the work is to establish the features of the economic models of universities participating in the Priority 2030 program and applicants for participation in it in order to identify its empirical patterns.

The article provides a typology of economic models of universities. The high stability of research universities with highly paid staff is shown, and strategic risk groups are identified. The proposals on the choice of the economic model of the university are formulated in accordance with the orientation and structuring of the strategic planning process.

The subject of the study is ensuring the competitiveness of higher education institutions in the field of entrepreneurship education.

The purpose of the work is to identify the relationship between the phenomena of quality and competitiveness of universities in the process of creating and implementing educational programs on entrepreneurship.

The relevance and importance of considering the ratio of quality and competitiveness in the field of entrepreneurial education are due to the objective request of stakeholders to improve the quality of entrepreneurial education, in particular ordinary citizens — possible future or novice entrepreneurs, their environment, public authorities who understand the need for professional solutions to entrepreneurial tasks in various fields for the integrated development of the country, as well as the business community of the Russian Federation Federations.

The article presents an analysis of the relationship between the quality of education and the competitiveness of educational institutions of higher education. Based on the use of methods of deduction, induction, synthesis and the case method, the factors influencing the level of competitiveness of universities involved in the process of teaching entrepreneurship are revealed.

It is noted that the factors of competitiveness in the field of entrepreneurship education are based on a resource-based approach to describing competitiveness. Groups of educational resources are identified and classified as factors of competitiveness of universities in the field of entrepreneurship education. Special attention is paid to the quality of academic resources for entrepreneurship education. The conclusion is made about the importance of forming competitive educational results in the field of entrepreneurship education by improving the quality of educational programs, content, methods and technologies of entrepreneurship education.

In the face of fierce competition in the educational services market, Russian universities are actively implementing various systems of key indicators of educational and scientific activities in an effort to take high positions in various international and national rankings. However, such an approach negatively affects both the quality of specialist training and the spiritual and moral role of the higher education system in the development of Russian society. The subject of the research is rating as a tool for strategic management of the organization and personnel management and evaluation of the effectiveness of higher education institutions. The purpose of the work is to develop proposals to reduce the use of quantitative approaches in the process of evaluating the effectiveness of higher education organizations in Russia, as well as in the personnel management system. The research methodology is based on general and special methods of scientific cognition, normative, positive and comparative types of analysis, synthesis, classification, as well as sociological research methods are used in the work. The methods of rating the activities of scientific and pedagogical staff, as well as the main performance indicators of educational institutions of higher education, which relate to discriminant methods, including methods for classifying multidimensional observations according to the principle of maximum similarity in the presence of training features in the form of ratings and ranks, are analyzed. In particular, information on the most well- known performance ratings of modern domestic and foreign universities is systematized, the main directions of their use in the practice of Russian and foreign universities are considered. The modern trend of innovation-oriented organizations and institutions is presented, which consists in abandoning rating and switching to conducting conversations between managers and performers to find sources of growth in their workplaces. As a result of the conducted research, it was concluded that it is necessary to include qualitative indicators in the evaluation systems and conduct university ratings based on open data.

The subject of the study is the regulation of the training of officials engaged in control and supervisory activities in transport in the context of the imposition of sanctions against Russia by unfriendly states. The purpose of the work is to identify problems that hinder the organization of effective control (supervision) in transport to ensure the safety of the functioning of the transport complex based on a critical analysis of the organizational and legal foundations of the current training procedure for state civil servants of Rostransnadzor. It is noted in the work that changes in legislation are predetermined by the need to train qualified personnel, which implies guaranteed provision of the transport system with qualified personnel for its stable, safe and uninterrupted operation in conditions of reorientation of transport and logistics chains; import substitution of critically important products and components; changes in the powers of supervisory and control bodies, etc. Based on the results of the study of these problems, it was concluded that the training of qualified personnel should be considered as an essential component of the security system of the transport complex and an indispensable condition for the effective and sustainable functioning of the transport system. The use of tools of linguistic-semiotic, formal-dogmatic and systemic-legal approaches will help to solve the tasks assigned to the Russian transport system for the provision of transport services.

The subject of the study is the tools to increase the competitiveness of Russian higher education programs, taking into account the geopolitical situation and the development of competition from foreign countries. in the market of educational services.

The objectives of the work are to determine, based on statistical indicators of the Ministry of Education and Science of the Russian Federation for 2019–2022, the potential for international competitiveness of higher education programs at the bachelor’s, specialist and master’s levels and to assess its resistance to external shocks.

It has been established that the topic of internationalization of education is of great research interest among Russian and foreign scientists. The internationalization of Russian education is based on strategies to increase competitiveness provided for by the 5–100 Project and the Priority 2030 program. Scaling up the export of Russian education is one of the priorities of Russia’s scientific and technical development.

The article pays special attention to the study of indicators of leading countries in terms of the number of students accepted for training and the share of those accepted under contracts for the provision of paid educational services in their number in the Russian Federation for the period 2019–2022 in the context of education levels (bachelor’s degree, specialty, master’s degree). The competitive advantages and disadvantages of Russian education for foreign applicants are highlighted.

Conclusions are drawn about the prospects for exporting educational services to the largest states of Eurasia and the Middle East, as well as about the significant potential for promoting master’s degree programs in India due to the competitive advantages of Russian education.

The subject of the study is the state of financing of Russian schools. The purpose of the work is to identify opportunities for individuals and legal entities to participate in the financing of secondary schools. To ensure the competitiveness of Russian higher education, it is necessary to create a solid foundation for secondary education so that school graduates have the highest basic education, so that families do not have to bear the huge costs of additional private education in grades 10 and 11 (tutors and additional courses in preparation for the Unified State Exam) to successfully pass the final exams. To improve the quality of secondary education, it is necessary to massively and point wise finance targeted school projects. The article considers the problem of finding sources of financing for initiative budgets of secondary schools. The main drawback of the existing experience in financing initiative budgets in the Russian Federation has been identified, in which the final selection of projects for implementation and the final decision on the amount of allocated funding does not take place at the school board level (as it should be in accordance with the fundamental principles of initiative (participatory) budgeting, but at a higher level — as a rule, by a commission of officials the subject of the Russian Federation in which the school is located. The experience of Germany in terms of the organization of targeted transfer to secondary schools of financial resources received in the form of taxes from specific individuals and legal entities based on the taxpayer’s choice is considered. It is proposed to provide school initiative budgets with their own sources of financing, independent of the decisions of executive authorities, based on two ways for parents of secondary school students to transfer part of the amount of parental income tax to the income part of the initiative budgets of schools where their children study, thanks, firstly, to modification of the existing tax deduction for education, bringing its size up to seven times the amount of parents’ expenses for transferring money to the initiative budget of the school; Secondly, the permission for parents whose income is more than 5 million rubles per year to direct, at their choice, part of their income tax (levied at an increased rate of 15%) in a targeted manner to the initiative budget of the school where their children study. The economic effect of both methods is calculated using the example of one school.

During the modernization of the higher education system, the problem of increasing the competitiveness of university teachers is being actualized, within which a special place is occupied by the development of digital skills by each teacher interested in forming a successful professional strategy.

The subject of the study is the competitive strategies of Russian university teachers implemented in the context of digitalization of education. The purpose of the work is to assess the impact of digitalization on the professional activities of university teachers and highlight the main competitive strategies of teachers to improve their digital competence. The empirical basis of the study is based on data from sociological surveys of university teachers on the problems of digitalization of the educational process conducted within the framework of the HSE project “Monitoring the Economics of Education”.

The study revealed that the mechanism of accelerated digitalization of higher education, launched during the coronavirus pandemic, is currently being actively implemented in various formats, and one of the main factors of successful digitalization of universities is ensuring the professional competence of teachers. Depending on the level and quality of the formed digital competencies, as well as the degree of involvement in the digitalization process, three main competitive strategies of teachers are identified: basic, advanced and specialized. It is shown that the main obstacle to the successful implementation of competitive strategies in the field of digitalization is the lack of effective mechanisms in universities for organizing and stimulating the activities of teachers in the development of digital technologies. It is concluded that it is necessary to develop and implement management mechanisms to ensure a high level of digital competitiveness of teachers and increase their involvement in the process of changes taking place in higher education at the present stage.

The subject of the study is the mechanisms of applying the methods of subject analysis in the higher education system of Russia in the context of the digitalization of the economy. World experience has shown that information technology contributes to progress in various fields, including the substantive analysis of economic processes. The use of digital innovation tools is an important factor in improving the educational process, forming the competencies of the teaching staff and ensuring the global competitiveness of Russian higher education, taking into account Vladimir Putin’s Messages to the Federal Assembly dated February 29, 2024. The purpose of the work is to identify the main directions and methods of subject analysis as a driver for the formation of an analytical approach to decision — making that contribute to the successful work of university graduates in the field of industrial policy implementation; expansion of reproductive processes; development of the sphere of servants, trade and other areas of professional activity in the digital environment of reproductive processes. The definition of subject analytics is given. The methods of systematization of information are considered. It is concluded that the key methods of subject analysis have a universal character, which includes determining the purpose of obtaining the necessary data, their list, scope of application; data collection and purification; their visualization and quantitative analysis. The expansion of students’ practical work in the digital environment and their acquisition of subject analysis competencies within the framework of educational programs of higher education in Russia is an important area of academic work directly related to the ability to correctly use information, analytical tools and methods in order to solve important problems of economic development of the Russian Federation.

The subject of the study is the Russian labor market in the field of information technology. The purpose of the work is a comprehensive analysis of the dynamics, features and prospects of the labor market in the IT sector. The study revealed a significant increase in demand for qualified IT specialists, which leads to an increase in the labor shortage. The factors influencing the dynamics of the labor market have been identified, causing an increase in vacancies in the Russian labor market in the field of information technology and a serious shortage of labor in the IT sector, which will remain one of the most promising and dynamic segments of the economy in the near future. There has been a steady increase in interest in online education in the IT sector, which may contribute to an increase in the number of specialists in this field. The geographical distribution of personnel and specialties in various regions of Russia is analyzed, which allows us to determine the characteristics and requirements of the labor market in different parts of the country. It is concluded that by 2029, the demand for IT specialists with a high level of competence and skills formed in the system of higher and secondary special education will only increase.

The development of the Russian industry focused on the export of goods with high added value in modern conditions necessitates the search for new and improvement of existing customs instruments for the protection of domestic industry.

The subject of the study is customs tools used as a protective mechanism of Russian industries and a way to stimulate industrial production.

The purpose of the work is to determine the content of the concept of customs tools, to search for possible ways to protect domestic industry using customs tools. It has been established that the current import substitution measures are mainly general, vertical in nature and do not take into account the horizontal diversification of industrial production. Proposals have been formulated to clarify the concept of customs protection instruments in order to create a favorable and competitive environment for both Russian exporters and importers. The conclusion is made about the expediency of transforming state policy in terms of the application of customs and tariff regulation, in order to encourage the innovative component of the activities of economic entities.

The social tax deduction for personal income tax on education is one of the state tools to stimulate demand for paid educational services. The increase in its volume corresponds to the tasks on the agenda of increasing the fairness of income taxation and smoothing the social inequality of citizens. The relevance of the study of the possibilities of improving the deduction for education will increase due to the fact that the level of education of citizens, various opportunities for Russians to access education, low intergenerational mobility are among the factors of high social differentiation. The subject of the study is the personal income tax deduction. The purpose of the work is to substantiate the possibilities of a personal income tax deduction for training in the process of ensuring the smoothing of social inequality of citizens by increasing its demand by taxpayers and providing it in a proactive mode. According to the results of the sociological survey, a decrease in the demand for the deduction for tuition with an increase in taxpayer income, unlike other personal income tax deductions. According to the results of correlation and regression analysis, a high feedback relationship between the level of social inequality of citizens and the amount of social tax deduction for education was established, which indicates the presence of a significant potential for deduction for education in smoothing social inequality of citizens. Conclusions are drawn about the high demand for the social tax deduction for education against the background of a slowdown in the volume of its provision in comparison with other tax deductions. Promising areas for improving the provision of social tax deduction for training are differentiation of categories of recipients, indexing of limits and simplification of the procedure for obtaining them.

The subject of the study is the fiscal instruments of the preferential economy, which provides for the establishment of a special preferential business taxation regime for research and development (hereinafter referred to as R&D) and innovation activities in the OECD countries, the EU and partner economies. The objectives of the work are to identify tools to stimulate the commercialization of R&D and highlight general trends in the development of these tools and tax policies of developed countries in the R&D sector. The availability of tax support tools for the commercialization of R&D in almost all the studied countries and their application, along with the provision of tax incentives for R&D expenses to stimulate innovation at different stages of the life cycle of intellectual property objects, is demonstrated. It has been established that the volume of such support is steadily growing. Tax regimes for income from R&D abroad comply with the minimum standard BTPS Action 5, aimed at more effectively countering harmful tax practices that may harm other jurisdictions. The characteristics of income-based tax benefits for R&D are highlighted. It is concluded that it is necessary to introduce the BEPS Action 5 minimum standard in Russia in order to stimulate the IT industry and significantly expand income tax incentives for the commercialization of breakthrough technologies and innovations in other industries.

The subject of the research is the legal regulation of innovations in the activities of universities. The purpose of the work is to establish the theoretical and legal foundations of innovations implemented at universities. The article highlights the signs of innovation as a legal category. The stages, forms and levels of legal regulation of innovations in Russia are determined. Based on the analysis of scientific literature and legislation, the place of universities in innovation processes is presented. Several approaches to substantiating the role of universities in innovative development, including the concept of entrepreneurial ecosystems and the “triple helix” model, have been identified through the use of methods of system analysis, synthesis, classification, comparative legal and formal legal methods. Based on the analysis of the legal regulation of innovations and innovative activities of universities, conclusions are drawn about the complexity of the legal institute of innovation, including private and public legal mechanisms; the variability of the positioning of universities within the framework of entrepreneurial, educational and scientific ecosystems and the innovation system; the leading role of universities in the formation and development of the innovative potential of the territory; the importance of universities as sources of innovation. Attention is drawn to the specifics of the legal regulation of innovation activity in Russia, as well as to the features of innovation activity of Russian universities. The problems in the development of the innovative potential of Russian universities are highlighted, and proposals for their solution are formulated, taking into account the currently existing indicators of the Priority 2030 program. The conclusion is made about the need to develop the innovative activity of Russian universities and increase their role in the formation of the innovative potential of territories, including through the optimization of comprehensive legal regulation of innovation activities.

The subject of the study is public relations related to ensuring state policy in the field of strengthening the technological sovereignty of the Russian Federation in order to achieve national goals of economic development of Russia. The purpose of the work is to develop theoretical ideas about the status, functions and role of technoparks created at universities and their practical implementation in the legislation of the Russian Federation. Due to the analysis of theoretical approaches to the definition of the concepts of “technopark” from a legal point of view, it is established that at present there is an urgent need to clarify the substantive content of the concept of “technopark” taking into account the national interests of Russia in the context of global confrontation with Western countries. An analysis of the Russian and foreign experience in creating such technical and technological organizations at universities revealed gaps and collisions, on the basis of which it was concluded that changes should be made to the regulation of the status of technoparks in the Russian Federation in order to achieve a technological breakthrough based on the integration of science, education and modern technologies as quickly as possible.