The subject of the study is the dynamics of the standard of living of the Russian population, including decile groups in household budgets. The purpose of the work is to identify the main trends in solving the problem of achieving a decent standard of living for the population and reducing social inequality. The impact of economic dynamics on the situation of households/families with different income levels is considered; increased income differentiation is revealed, as well as an increase in the share of food costs among families with the lowest incomes, as well as rural populations compared with urban residents. Particular attention is paid to the dynamics of the standard of living of pensioners and the lag between pension indexation and price increases. It is emphasized that despite the growth of gross income per capita in the last decade, the same subjects of the Russian Federation are among the poorest regions of the country, which indicates the lack of a proper regional policy of the federal center. Due to the identification of insufficient consideration of signs of malnutrition caused by insufficient or inadequate nutrition in Rosstat indicators and the analysis of the content of Russia’s social policy, conclusions were drawn about the need to strengthen the egalitarianism of social policy and increase the number of signs in the Rosstat malnutrition indicator, indicating the minimum amount of food necessary to maintain the life of the human body.

The subject of the research is impact investing as a tool to achieve a balance between economic development, environmental conservation and social justice. The objectives of the work are a systematic understanding of a number of key concepts related to the theory and practice of implementing the UN concept of sustainable development in order to reduce categorical uncertainty that makes it difficult to act within the framework of empirical economic and sociological research.; development of an impact investment mechanism that takes into account the diversity of social roles performed by different subjects of economic relations in investment processes. The article presents the results of a systematic categorization of numerous concepts explaining the two-way cash flows within the framework of responsible sustainable investment, in which investors (retail/institutional) and business play an active role. The author’s model of the impact investment mechanism is proposed, and the process of its institutionalization is described. It is concluded that investing for sustainable development is a complex mechanism that includes two interacting subsystems operating on the basis of two basic methodologies for responsible sustainable investment: in the field of real (IFSI) and financial (SRI) investments.; Socially responsible investing is an investment model of behavior based on ethical values and principles of responsible investment, which allows investors to stimulate the development of both impact strategies in real business by their investment and financial actions, making their feasible contribution to the implementation of the UN sustainable Development concept.

Currently, there is a situation in the labor market in which the unemployment rate has exceeded the lower limits of its natural level in conditions of an acute shortage of personnel, when the number of open vacancies exceeds the number of applicants. The issue of finding reserves to fill this deficit by involving more pensioners in the workforce and saving jobs for people retiring in the near future is becoming on the agenda of the Russian economy.

 The subject of the research is ways to overcome the shortage of personnel in the economy by involving pensioners in social and professional life.

The objectives of the work are to analyze national projects and strategies in terms of the integration of the older generation into the workforce, to identify the causes of personnel shortages that lead to overloading of workers and negative consequences for their health, contributing to a decrease in labor productivity and a deterioration in the moral climate in labor collectives. The article systematizes information about national projects and strategies aimed at maintaining the standard of living of older people. It is concluded that older people in the Russian Federation represent additional human capital that can be integrated into the country’s economy with maximum effect for both this category of citizens and the state. A number of measures have been proposed that could complement national projects and create additional incentives for the involvement of pensioners in the workforce.

The subject of the study is Russia’s demographic policy aimed at stimulating the birth rate. The purpose of the work is to analyze the effectiveness of the state financial policy in the field of fertility promotion. The relevance of the study is due to the need to overcome negative demographic trends in Russia in the context of a negative external background and high uncertainty, which requires the adaptation of financial instruments of state support for families with children to modern challenges.

 The article analyzes the main measures of financial stimulation of fertility in Russia based on open data from the unified state information system of social security (USISSS), including maternal (family) capital, tax benefits and social benefits. The trends, weaknesses and problems of demographic policy implementation, as well as the impact of an increase in the cost of human capital reproduction on fertility are considered. The modeling and calculation of the approximate amount of monetary compensation for families with children based on the family’s opportunity costs for the maintenance, education and upbringing of children up to working age have been carried out.

 Based on open data from Rosstat and USISSS, it is concluded that the current measures of financial stimulation of fertility are not effective enough. It is proposed to use an integrated approach to solving the demographic problem, including changing approaches to the redistribution of financial resources in society, providing additional tax benefits for medium- and high-income groups of citizens, taking into account the status of having many children, as well as more flexible indexing of social benefits, the use of regionally oriented financial strategies to stimulate fertility, increasing the overall tax burden on the economy. to provide financial support for the proposed financial birth control measures.

The subject of the study is the process of savings behavior of the population in the savings market in the countries of the world and Russia. The purpose of the work is to identify patterns of savings behavior of the population in the savings market of households belonging to different groups and regions of residence, in order to develop an effective government strategy to encourage the population to save. The macroeconomic role of savings in the economy has been established. It is determined that a sound monetary policy encourages the population to save, and economic stability provides protection from inflation.

 It is shown that the coronavirus pandemic has pushed household savings in the United States and the EU to grow, and after its end, the American population began to spend more, while the European population began to save money.

An increase in the share of the elderly in the total population requires an increase in pension payments and government spending on the maintenance of the elderly, and as a result, the development of a motivational strategy of the state aimed at encouraging citizens to save for old age based on the study of the savings behavior of various groups of households. Russia tends to gradually reduce the size of households to one or two people, and in cities to one person of working age. There has been an increase in the number of single households that are not inclined to save, consisting of both men and women, and in recent years, male–headed households that are more prone to saving behavior than women.

 Conclusions are drawn about the need to take into account different household groups and their regional heterogeneity in Russia in terms of savings behavior in order to develop government programs to encourage the population to save.

The relevance of the topic of the article is due to its lack of research and the need to understand the impact of prolonged anti-crisis measures on housing affordability. The subject of the study is the imbalance between the primary and secondary housing markets. The objectives of the work are to identify the causes of price imbalances in the primary and secondary residential real estate markets in 2020–2024, the accumulation of systemic risk in the banking system due to the rapid growth in mortgage loans and to establish the effectiveness of macroprudential and monetary regulatory measures during the period of the large–scale non-targeted preferential mortgage program. It is proved that the credit boom and the unbalanced rise in prices for housing under construction and ready-made housing have led to the appearance of signs of a bubble in the residential real estate market. At the same time, risks began to accumulate in bank loan portfolios due to the involvement of high-risk groups of borrowers in mortgage lending, lower down payments, significantly extended loan terms and overvalued collateral. The increase in the creditworthiness of mortgage borrowers, and simultaneously by several banks. It has been demonstrated that due to the high proportion of loans with subsidized interest rates in bank portfolios, which weaken the impulses of monetary regulation, macroprudential measures have a greater impact on banks’ activities than an increase in the key interest rate.

 Based on a systematic analysis of statistical data, materials from the Bank of Russia and economic publications, it was concluded that preferential mortgage programs have increased housing affordability for the population only for a short period of time, whereas with increasing demand for new buildings and prices for them, developers and lending banks have become beneficiaries of the extension of the state support program.

The subject of the research is the impact of the digital transformation of society on the quality and standard of living of the population. The purpose of the work is to determine the degree of influence of the digital transformation of society on the standard and quality of life of people. The article examines the changes in the social status and standard of living of the Russian population in recent years according to such macroeconomic indicators as employment and unemployment levels. The positive impact of the digital transformation of the economy on the quality of life of the population has been established: an increase in the share of users of digital infrastructure, an increase in digital literacy, the emergence of new types of digital services, the emergence of new business processes and forms of employment against the background of changes in the digital space of the country that occurred as a result of a large-scale transformation of the economy. The main problems in the field of the introduction of advanced technologies affecting the quality and standard of living of the population are highlighted. The theoretical basis of the scientific work was the use of general scientific methods of cognition of the studied processes and phenomena. The methodological basis of the study was statistical data and the works of Russian and foreign scientists. Based on the analysis of available information and statistical data and the results obtained during the study, it was concluded that there is a need to change government policy and increase its impact on citizens’ activities in the digital space.

The subject of the research is the activities of the non–profit organization Circle of Goodness, created to provide medical care to children with severe life-threatening and chronic diseases. The purpose of the work is to establish the essence of this fund and to find out whether it is a new type of state extra–budgetary fund or represents a fundamentally new form of financial support for the social obligations of the state for the Russian Federation. The scientific novelty of the article lies in identifying the main similarities and differences between the Circle of Goodness Foundation and existing structures and in the correct classification of this foundation. The problem of classification of the state extra-budgetary funds of the Russian Federation is considered. The main features that make it possible to classify an organization as a state extra-budgetary fund have been identified. The experience of the creation and operation of the Circle of Goodness Foundation has been reviewed, the sources of its financing, the directions of spending, and organizational and legal features have been identified. The comparison of the most important features and characteristics of the Circle of Goodness foundation with individual quasi-budgetary funds is carried out. The main differences between the Circle of Goodness Foundation and the Defenders of the Fatherland Foundation have been identified. It is concluded that the Circle of Good Foundation is essentially a new state extra-budgetary fund of the Russian Federation, despite its financing through a grant from the federal budget.

During the period of modernization of the higher education system, the problem of increasing the level of teachers’ salaries in accordance with the tasks set by Decree of the President of the Russian Federation dated 05/07/2012 No. 597 “On measures to implement State social policy”, taking into account new socio-economic challenges, became relevant.

 The subject of the study is the salary level of Russian university teachers. The objectives of the work are to assess the dynamics of salaries of university professors and to establish the main factors determining the differentiation of salaries of teachers of different categories. The empirical basis of the study was made up of official statistics and the results of sociological surveys on wage issues in higher education conducted within the framework of the project “Monitoring the Economics of Education”.

 The study highlights the results of solving the tasks set out in normative legal documents on ensuring an increase in the average salary of university teachers to 200% of the average salary in the relevant region, the dynamics of the wage level, including the dependence of the wage level in the economy on the departmental affiliation of universities. At the same time, it was found that a significant number of teachers do not confirm the significant positive changes that have occurred in wages, and effective contracts concluded at universities lead to an unjustified increase in wage differentiation among employees of different categories. It is concluded that it is necessary to develop and implement management mechanisms that, on the one hand, establish uniform norms at the federal level for the ratio between the basic and incentive parts of salaries, and, on the other hand, enable universities to independently choose the optimal remuneration model, taking into account real opportunities and available resources.

The relevance of this article is determined by the need to reconcile the conceptual understanding of the smart city phenomenon with its interpretation in management and educational practices. Until recently, there was a departmental project of the Ministry of Construction of Russia “Smart City”, within which a portal of the same name was created. The subject of the research is the development of the smart city paradigm in the context of a comprehensive and irreversible process of digitalization that has covered all spheres of society. The purpose of the work is to clarify the conceptual framework and semantic field of the concepts “smart city” and “smart territory” in the context of digitalization of urban economy, taking into account the dualism of socio–economic and spatial development of regions and municipalities. An appeal to the etymology of the word smart made it possible to clarify the semantic field of a smart city — a city in which the use of high technologies is primarily focused on the external effect. It is argued that the concept of a smart city should be used in a narrow sense, including only Internet of Things objects and systems related to the urban environment and urban economy. Broad interpretations of the concept of “smart city” do not correspond to the current situations of meeting the needs of society, in which, thanks to digital platforms, the principle of extraterritoriality is implemented. In this case, the concept of “smart territories” is more appropriate, but it also loses any special meaning if the realities are interpreted through the prism of the concept of digitalization. The conclusion is made about the need to shift the focus of attention from the formal characteristics of a smart city, i. e. external attractiveness, to its substantive side.

The concept of sustainable development has now gained a “second wind” in the context of the updated national agenda for the socio-economic development of the country, defined by President of the Russian Federation Vladimir Putin for the next five to ten years. Human capital and business social responsibility are becoming a powerful driver for the implementation of national goals, which are based on the principles of human-centricity. The subject of the research is tools for assessing responsible business conduct and stimulating the contribution of organizations to achieving Russia’s national development goals. The purpose of the work is to identify modern tools for monitoring and evaluating responsible business conduct that meet the interests of the state, and initiatives that encourage businesses to proactively engage in achieving the country’s national development goals. The article discusses the principles of human-centricity and the best domestic practices in assessing the human-centricity index, and defines its social mission for both company employees and society. The analysis of the provisions of the draft standard of public capital of business and the standard of reporting on sustainable development is given, their interrelation is shown. A set of universal and individual essential topics applied to the disclosure of sustainable development in human capital is proposed. The importance of implementing specific indicators within the framework of these significant topics in financial reporting indicators is substantiated. It is concluded that it is important to develop indicators that comprehensively reflect the company’s contribution to achieving Russia’s national goals set for the period up to 2030 and for the future up to 2036.

There is a steady trend in the financial market of the Russian Federation towards the development of a seamless digital client path, in which it is equally convenient for various organizations to interact on websites, in applications or during mailings for the unhindered exchange of information and the creation of a healthy competitive environment.

 The subject of the research is the stages and features of the implementation of Open Banking Interfaces (OpenAPI). The purpose of the work is to identify measures to overcome the organizational and legal constraints of introducing innovative Open API technology in international and Russian practice based on the experience of the BRICS countries, European countries, Japan and the United States. The scientific novelty of the study is to establish the main differences in the stages of implementation of Open APIs in the international and Russian financial markets.; the specifics of regulatory impacts in the process of introducing innovative technology in the paradigm of Open Banking —  Open Finance —  Open Data (Open Banking —  Open Finance —  Open Data) in international and Russian practice based on the results of a comparative analysis of existing regulatory frameworks and practices aimed at stimulating the use of Open API technologies in the banking sector. The main research methods used were formal logic, methods of comparative analysis, systematization, grouping, content analysis, techniques of graphical interpretation, etc. The systematization of successful cases taken from foreign practice has allowed us to propose ways to overcome the limitations identified in Russian practice. It is concluded that it is important to integrate international experience into Russian practice in order to form an effective ecosystem of open banking.

The subjects of the research are tasks, principles, measures and tools, mechanism and factors of implementation of the state’s tax policy for the medium —  term period 2025–2027 in the new geopolitical and intra-national economic conditions. The relevance of the topic of this scientific research article is predetermined by the fact that many of the decisions taken by the Government of the Russian Federation regarding the taxation system of organizations, individual entrepreneurs and individuals will come into force from the beginning of 2025. Their main goal is to adjust the tax system to the new conditions and the tasks set by the President of the Russian Federation to ensure fiscal sustainability while implementing the principle of equity in income taxation. At the same time, the issue of the sufficiency of the planned measures in the context of achieving the targets for national projects, as well as the depth of the adjustment of the tax system under the announced tax reform, remains debatable. Special attention is paid to the problems of modern principles of functioning and organization of tax relations, new approaches to the interaction of their participants. The contribution of tax policy to the economic development of Russia should be more significant due to its dependence on the process of structural transformation of the economy as a result of achieving the national development goals of the country. It is concluded the perspective of adjustments and the adoption of complementary measures to enhance the incentive effect of taxation and improve the efficiency of tax administration in the future.

The subject of the research is approaches to ensuring tax fairness. The purpose of the work is to determine the role of stakeholders in observing the principle of fair taxation. The scientific novelty of the study is to establish a hierarchy of stakeholders in ensuring the fairness of taxation. The information base of the research was scientific publications by foreign and Russian authors, materials from official sources. Due to the fact that the tax system, being the main instrument of income redistribution in the economy, must be understandable and fair to all taxpayers, the article examines approaches to ensuring tax fairness in a historical context. Domestic and foreign experiences are summarized, and the basic principles of equity are highlighted: vertical, horizontal, and exchange. It has been established that stakeholders in ensuring the fairness of taxation are business entities that are directly or indirectly involved in the taxation process and have a certain interest in it: international organizations; government agencies; the public; taxpayers, etc. Conclusions are drawn about the impact of stakeholders on ensuring tax fairness, depending on the levels of micro, meso, macro and global impact.

The subject of the research is people’s rights to a decent standard of living and free development. The purpose of the work is to determine the place of human rights to a decent life and free development in modern legal regulation and ensuring the socio-economic development of the country. The article treats decent life and free human development as scientific categories, constitutional values, and basic human rights. The material and non-material aspects of the concepts under consideration, the substantive and procedural conditions related to the state and the individual himself, international and national standards are established. Based on the analysis of legislative and scientific sources, the possibility of ensuring a decent life and free human development is substantiated. The thesis is proved that people’s rights to a decent standard of living and free development can be included in a system of legally protected values, including through state control and supervision in the economic sphere. It is concluded that human rights to a decent life and free development are inextricably linked to each other, are fixed at the constitutional level, act as categories of both legal, economic and social nature and can be considered as a prerequisite, goal and vector of such development in certain historical conditions.

The subject of the research is the management of the sphere of physical culture and sports, taking into account the social significance of this field of activity and the need to solve the tasks of ensuring the public good. The relevance of this article is due to the fact that the effective functioning of this sphere requires government intervention aimed at taking into account the interests of a wide range of stakeholders and using the most effective tools of state regulation. The objectives of the work are to analyze existing models of physical culture and sports management, identify their advantages and disadvantages, establish key principles of effective regulation and develop approaches to the formation of socially oriented solutions. The study examines four main models of physical culture and sports management: social, missionary, bureaucratic and entrepreneurial, which vary in the degree of government involvement, ranging from complete centralization to absolute decentralization, and also have different time horizons for planning. The main results of the study indicate that an effective management system should take into account the integrity of approaches, the presence of control, social orientation, openness and orientation towards achieving socially significant goals. The paper substantiates the need for algorithmization of the decision-making process related to the use of certain regulatory tools by identifying existing social problems and choosing the most effective regulatory tool. The practical significance of the research lies in the proposal of a methodological approach aimed at improving the social effectiveness of physical culture and sports management, which contributes to the creation of a sustainable regulatory system focused on the interests of various groups of stakeholders.