The significance of this research lies in balancing economic expansion with environmental protection. The subject concerns the relationship between GDP growth from manufacturing investment and environmental harm. The research aims to establish a framework for selecting the preferred investment option among manufacturing industry choices, based on the “increase in environmental damage / increase in GDP” ratio. The authors implemented a method that completely considers the effect of investments on economic dynamics and the resulting environmental harm, including both direct and indirect effects of investments. Consequently, mathematical models were created to facilitate this goal. The authors concluded that when the optimal investment allocation model in terms of the “increase in environmental damage / increase in GDP” ratio cannot be achieved because of resource limitations and all other feasible options must be employed.

The subject of this research is environmental taxes in the Russian Federation. The study will analyze their role in fiscal policy and as a driver for green economic transitions. The aim is to pinpoint flaws in the current environmental charge system and create data-driven reform proposals, factoring in global and Russian contexts. As a result, the mechanisms of environmental taxation have been systematized and its systemic imbalances have been identified: a fiscal dominant, misallocation of funds, fragmented coverage of pollution sources, and the absence of a national green taxonomy. Based on the analysis of the current system’s inconsistency with the «polluter pays» principle and the «double dividend» hypothesis, the study substantiates the need for the institutionalization of an independent environmental tax, the formation of targeted funds, and the harmonization of fiscal policy with the «green» growth paradigm. The article argues for the need to switch to a nationally oriented, externally compatible model of environmental regulation that takes into account sanctions restrictions, the objectives of technological sovereignty, and Russia’s natural and climatic conditions. The study concludes that the 2026–2028 roadmap is achievable, designed to boost financial effectiveness, encourage the use of leading technologies, and support sustainable progress aligned with national objectives up to 2030.

The paper’s subject explores the mechanisms behind climate strategy implementation within the context of the rise and evolution of a green economy. The object is to examine mining and metals companies, a crucial economic sector responsible for most greenhouse gas and pollutant emissions. This study aims to look at the climate strategy implementation by Russian firms and pinpoint useful improvements for corporate climate management. This study is relevant because of the ongoing shift towards a green economy. This shift is driven by the acknowledgment of human- caused climate change and its economic effects, companies’ technological capacity for environmental sustainability, increasing public desire for eco-health, and stricter regulations across all organizational levels. Metals and metal companies are better at climate and environmental strategies than mining companies, leading to less environmental toxicity. Leaders in effective climate management, the distinctive nature of their strategic plans, and associated areas for potential expansion were discovered through an analysis of climate strategy implementation at five Russian metallurgical companies. Ultimately, the authors conclude that a company’s public standing affects its climate strategy creation, and they recommend that green business actions be recognized via government backing and the establishment of green loan programs. The study’s innovative scientific contribution is its authors’ method for evaluating climate strategy implementation and their advice for enhancing how companies handle climate matters.

The study’s subject is the impact of introducing a central bank digital currency (CBDC) on the structural and dynamic characteristics of inflation. The goal of this research is to measure the consequences of introducing CBDCs, such as the digital ruble, on the monetary transmission process, the central bank’s capacity for price targeting, and inflation management, while acknowledging regional distinctions and diverse socioeconomic progress. The authors provided a thorough analysis of the CBDC phenomenon. They assessed diverse opinions regarding the scope and character of its influence on monetary transmission, and they scrutinized the capability of central banks to constrain price movements to their ultimate price target. Contrary to current scientific consensus, the study does not support the idea that monetary transmission, price dynamics, and their regional features are unaffected by introducing CBDC. This process has been linked to side effects that can either bolster or diminish monetary transmission channels. Central bank digital currency introduction’s main and subsequent effects on price changes are detailed, with regional conditions potentially altering these effects. The study indicated that the new monetary innovation’s weaknesses show the necessity of adjusting monetary policy to its circulation for inflation control, such as by reducing regional disparities. The study’s findings enabled the creation of theoretical frameworks for implementing CBDC and concluded that objective factors of regional inflation are dominant to better synchronization between monetary policy and regulatory actions designed to lessen disparities in regional development.

The paper’s subject is the model of a university as a scientific and educational corporation. The researcher understands it as the central element of an innovative ecosystem that functions according to the principle of the continuous production cycle. This cycle includes generating new knowledge, transforming that knowledge into new human capital, creating technological solutions, and showing and confirming the practical applicability of the corresponding technologies. The study’s goal is to create a framework of criteria and indicators to evaluate a scientific and educational corporation’s performance. This framework will assess how completely, quickly, and coherently the corporation functions, while also highlighting its role as an ecosystem integrator within the university. The relevance of this research stems from its connection to existing university evaluation methods, including monitoring by the Russian Ministry of Education and Science, accreditation, and international rankings. The core focus of these systems is on university resource and process metrics, neglecting their role in the full knowledge lifecycle for today’s economy. Given the circumstances, we need to create an evaluation model. This model should view the university not as separate educational and research parts, but as one integrated system for science, education, and innovation. The research methodology combines theories of the entrepreneurial university, portfolio management, and the ecosystem approach. The researcher uses methods of theoretical analysis and synthesis, a comparative analysis of existing university evaluation systems, induction, and the author’s own conceptualization of performance criteria and indicators. The scientific innovation lies in the suggested method for evaluating a research and educational corporation. This method includes criteria and indicators that show the university’s scientific, educational, and entrepreneurial outcomes. These are organized according to the continuous production cycle and the corporation’s institutional framework. The outcomes are the author’s suggested six criteria and twenty- three indicators, organized by production cycle elements, covering the effectiveness of knowledge generation, human capital quality, technology transfer intensity, demonstration infrastructure development, ecosystem position, and financial/managerial sustainability. The conclusion is that this system facilitates a shift in university evaluations, moving from evaluating separate indicators like research output and student numbers, R&D volume, to assessing their development as integrated entities producing innovation.

The significance of this research lies in its focus on the necessity of grasping financial and tax mechanisms from both theoretical and practical standpoints. In contemporary times, these mechanisms play a crucial role in shaping investment, regional differences, the financial sector’s performance, and the country’s socioeconomic stability. The study’s subject focuses on the financial, tax, investment, and regional elements that drive long-term economic expansion and affect living standards. The research aims to identify and organize the key factors influencing sustainable socioeconomic development. It also attempts to evaluate the institutional and macroeconomic environments that shape current economic growth mechanisms. This study’s methodology basis integrates systems and institutional perspectives, employing economic and statistical analysis, correlation and regression techniques, and a synthesis of findings from Russian and international empirical research. Using these tools, the authors could assess from multiple angles the influence of financial development, tax policy, investment, sanctions, and regional elements on the economy. The scientific novelty lies in the thorough analysis across different levels of financial and tax factors influencing sustainable growth, integrating macroeconomic, sectoral, regional, and behavioral elements. The authors’ findings are that integrating financial, tax, sanctions, and social considerations into a unified analytical model enabled a more complete understanding of the forces that shape quality of life amidst structural transformations. This research’s practical value lies in its conclusions as potential to inform tax and budget policy improvements, shape regional development initiatives, create investment support mechanisms, and guide strategies for enhancing public financial literacy.

The relevance of this study lies in the necessity of theoretical comprehension and the creation of adaptive strategies for economic system management, given today’s global unpredictability. The subject focuses on the transformation of traditional economic models, which is occurring through large- scale structural shifts, which coincide with the succession of Kondratiev long waves and the shift to the sixth technological paradigm. This research examines the socioeconomic relations, patterns, and cause-and-effect links emerging during the transformation of the global economic system, globalization, and the modification of economic policy under the end-to-end effect digital technologies during the transition from the fifth to the sixth K-wave. This study aims to offer a theoretical and methodological basis for understanding the nature and structure of digital capital. It achieves this by combining Marxist political economy principles with a systems analysis of current digitalization trends. The authors achieved the objectives: implementation of Marxist political economy theory combination with the analysis of digital processes was substantiated based on the limitations of alternative economic theories, as well as the applicability of the K-waves for the analysis of the initial accumulation of digital capital. The authors adapted the conceptual framework of political economy to the realities of modern economics. Also, they presented an analysis of the evolving profit- making model in contemporary settings, highlighting digital capital’s role in establishing a new technological hierarchy and assessed the impact of digital capital on the economy. Macroeconomic indicators confirming the change in K-waves were systematically analyzed and scientifically evaluated. The problems and prospects for the accumulation of digital capital were identified and described. The result led to the substantiation of the need for adaptive government regulation models that acknowledge the fundamental transformation of the global capitalization paradigm. The study’s scientific innovation stems from its combined method of examining structural shifts and proposing «digital capital» as a crucial driver of global economic change. A conclusion was reached on the necessity of adaptive government regulation models, accounting for the global capitalization paradigm’s fundamental reorganization.

Study topic: Regional asymmetry and structural constraints in Russian Federation regions and their impact on the digital environment, research staff potential, and innovation output. The work’s goal: To empirically evaluate how the digital environment and research staff capabilities influence the conversion of innovation spending into innovationresults, while also examining if digitalization’s effect on regional innovation is non-linear. The methodology is rooted in the principle of complementary assets. The empirical basis is Rosstat data for 75 constituent entities of the Russian Federation for 2014–2024. The analysis involves a linear panel model with fixed regional and year dummy effects, alongside a random effects model for comparative analysis. To justify model selection and diagnose multicollinearity and cross- sectional dependence, the Breusch–Pagan, Hausman, VIF, and Pesaran tests are utilized. The results indicate that the impact of linear moderation from the digital environment and research staff potential on innovation expenditure —  output is not statistically significant in any of the analyzed scenarios. The authors see this as proof that the linear complementary assets concept has restricted use in Russia’s regions. The study confirms a U-shaped link between the digital environment and innovation output: The digital environment index’s linear and quadratic terms show positive and significant coefficients, indicating that returns grow after a key level of digital maturity is attained. The consistent negative impact of fixed capital investment is understood as innovation activity being displaced by investment, especially in resource- and capital- intensive sectors. The positive impact of the gross regional product (GRP) per capita confirms the role of economic development, but does not compensate for structural limitations. The scientific contribution of this study is the simultaneous testing of the moderating and nonlinear effects of the digital environment and research human resources on panel data from Russian regions over an extended period, including the interpretation of statistically insignificant moderating results as meaningful evidence of the contextual dependence of complementary assets rather than as a methodological artifact. It also interprets non-significant moderation findings as substantive proof of complementary assets’ context dependency, not as a methodological flaw. The findings lay the groundwork for continued investigation into digitalization’s threshold effects, spatial knowledge spillovers, and how effects vary across different regional innovation systems. The study’s practical value lies in supporting a varied regional innovation strategy. For areas with low digital development, the focus should be on reaching a basic infrastructure level. Conversely, regions with strong resource specialization need to shift investments towards technological renewal, R&D, and high-tech services.

The subject of this study is the socioeconomic indicators of Russian regions. The relevance of this work is determined by issues of spatial heterogeneity, where donor regions, concentrating financial flows and high-tech industries, coexist with territories that remain focused on raw materials or are experiencing a structural crisis. The goal is to identify and quantify statistically significant spatial autocorrelation relationships, requiring consideration, analysis, and evaluation of the spatial context, as well as the specific development patterns of the identified clusters. The research methodology is based on the calculation of global and local Moran’s I indices using a binary matrix of spatial weights and randomized testing, as well as an analysis of the dynamics of eleven representative indicators. The study revealed the presence of stable spatial autocorrelation for six key indicators out of eleven representative ones: retail turnover dynamics, consumer price indices, changes in the cost of a fixed set of goods and services, prices on the primary housing market, nominal wages, and the unemployment rate. LISA clustering was used to identify persistent spatial patterns, including the formation of contrasting areas of synchronous growth and decline, as well as zones of spatial outliers where local development barriers impede the spread of positive economic impulses. It was concluded that the identified polarization between central regions demonstrating accelerated growth in income and consumer activity and peripheral territories experiencing structural constraints indicates the persistence of fundamental imbalances in spatial development, reproduced through mechanisms of spatial spillover and competition. The authors recommended more active use of the obtained results, which have significant practical implications for the development of differentiated regional policies that require consideration, analysis, and assessment of the spatial context and specific features of the identified cluster development.

The study’s relevance lies in its effort to outline fiscal space limits. This is crucial given the concurrent rise in budget duties, sanctions’ limitations, the replacement of foreign by domestic funding, and heightened expectations for trust in fiscal policy mechanisms from citizens and businesses. Institutional barriers and fairness expectations influence the actual ability to raise and reallocate funds, meaning that the theoretical fiscal space isn’t always realistic. This research holds scientific weight by going beyond the standard economic understanding of fiscal space. It introduces a cultural- institutional layer, clarifying variations in how territories and economic agents respond to identical fiscal policies. This study examines the subject of fiscal space as an economic concept, encompassing both the quantitative boundaries of budgetary actions and the cultural underpinnings of sustainable budget choices. The paper aims to substantiate the need for a cultural lens on fiscal space and to demonstrate that, between its estimated capacity and the volumes of financial resources actually available, there are institutional constraints and cultural expectations that determine the admissibility of fiscal measures without undermining trust and financial discipline. To achieve this aim, the following objectives were addressed: the evolution of the concept of fiscal space was traced, and the divergence of its contemporary interpretations was showed —  interpretations that often reduce the concept to a set of isolated indicators, such as the debt-to- GDP ratio and the scale of budget expenditures; it was shown that such an understanding of fiscal space cannot explain the observed behavioral responses to fiscal decisions, which leads to errors in the management of public finances; and it was demonstrated that comparable budgetary parameters of the Khanty- Mansi Autonomous Okrug and the Republic of Sakha (Yakutia) may give rise to different regimes of the reproducibility of fiscal space. By integrating diverse fields, the research uses a methodology on the cultural dichotomy of I-Russia and K-Russia to illuminate the extent of fiscal space. The opposing expectations stemming from this dualism concern the fair allocation of resources, the acceptability of their centralization, and the priorities of fiscal policy. The author suggested a multiple-map to illustrate the complex nature of fiscal space. This map integrates territorial, functional, and institutional aspects, enabling an assessment of fiscal flexibility and the factors ensuring its sustainability. The research’s scientific innovation lies in its approach to fiscal space, viewing it as a dynamic, complex system shaped by culture and institutions. The author concludes that fiscal expansion hinges on aligning financial factors with governance structures, trust levels, and fair resource distribution ideas.

The study examining the subject of political and economic interactions within the global community, with an emphasis on updating the worldwide regulatory and governance framework. The importance of this study stems from the current international relations (IR) regulatory system’s failure, even in its economic aspects, to guarantee global security, equitable international cooperation, and dynamic economic progress. The research aims to conduct a detailed analysis and evaluation of reform proposals for the IR regulatory system, including economic elements, with consideration given to UN-level initiatives. As a polycentric world order emerges, major trends include the rise of significant international relations actors and sovereign economic development centers that can drive regional growth. The analysis of China’s concept of global regulation is particularly emphasized, as the PRC, a unique civilization- state, has formulated a theory of global governance with inherently multiple interpretations. Regarding public administration in the PRC, the strictness of business operations, and the ideological stance of foreign policy, the author aimed to uncover the underlying significance of the Chinese model for altering international and international economic relations. The research methodology employs general scientific and specialized cognitive approaches, such as historical analysis, a critical review and analysis of the prevailing concept, and an evolutionary method of analysis. In conclusion, China’s socio- economic model’s sustainability and openness do not render it a positive example for global promotion or for reshaping international socio- economic models. The author advocates for reforms to the global regulatory system, including the UN Security Council, and addresses the economic positioning of major powers in a polycentric world, aiming to shape new international relations *.

This study’s subject focuses on Japan’s strategy for getting its industries to meet environmental regulations. This research aims to pinpoint the Japanese government’s strategies for decarbonizing industrial manufacturing and highlights key initiatives within specific sectors to lower greenhouse gas output. The paper’s relevance is because of the attention paid in all countries of the world implementing the Paris Climate Agreement. General scientific methodology forms the basis of this research, involving a review of the regulatory landscape, statistical analysis, expert evaluations, and the categorization, systematization, and arrangement of relevant elements. The authors categorized and discussed a compilation of Japanese laws and regulations aimed at motivating industry adoption of low-carbon technologies. The key statutory act in this area is the Green Transition Japan’s GX Promotion Act of 2023, which sets the goal of achieving carbon neutrality by 2050 while simultaneously ensuring economic growth. Major measures being taken include reducing dependence on fossil fuels, using emissions trading systems, introducing a fossil fuel surcharge, investing in renewable energy, hydrogen, and carbon capture and storage technologies. The authors outline key strategies for enhancing environmental stewardship and reaching carbon neutrality within specific Japanese industrial sectors. The study concludes that the Japanese government and corporate decarbonization efforts are yielding some results, with businesses showing reduced greenhouse gas emissions.

The paper’s subject focuses on how other nations are digitizing their customs revenue administration. Enhancing customs revenue administration efficiency is especially relevant for Russia’s new reality, aiding national development and economic security. This study’s goal is the feasibility of Russian customs administrations implementing global digital technology practices, to pinpoint the dangers of digitalization in customs revenue collection and offer recommendations for the digital transformation of customs clearance and revenue administration. The objectives are to determine which technologies offer the most «development potential» for revenue administration and to outline the challenges and limitations of integrating technologies into customs. The research supports a method for creating a digital customs system to foster innovation within Russia’s Federal Customs Service. The authors used methods of logical, comparative, structural, and statistical analysis. International best practices for customs digitalization are identified and organized, alongside a developed set of advanced technologies for customs revenue collection. The results found obstacles in applying global practices and proposed solutions for advancing Russia’s digital customs system. The conclusion was that customs revenue administration needs substantial modernization, using advanced technologies and international expertise, considering national development aims, digital priorities, and international collaboration.

The importance of this research lies in the challenges that hinder the creation of an effective property tax system in the new Russian federal subjects, stemming from post-crisis economic rebuilding. Under these circumstances, conventional financial tools need modification to balance budget income and social equity. The study’s subject is focused on how property taxes are handled during the economic rebuilding of new Russian regions after a conflict. The aim is to create scientific and methodological frameworks for real estate taxation in the Russian Federation’s new regions, while accounting for the restoration of their tax potential. An examination of the current situation and future possibilities for property taxation in the New Territories uncovered issues with damaged infrastructure, property rights protection, and insufficient data for objective property valuation. This allowed for the identification of key strategies to further incorporate property taxation into the nation’s unified tax system. Regarding the evolution of scientific and methodological strategies for cadastral property valuation, the proposal is to implement adaptive methods. These methods, proven in international post-crisis regulation, are rooted in the replacement cost of an asset, factoring in its physical deterioration. Regarding to legitimizing of property rights and the improvement of registration records, remote filing of applications for the restoration of property rights, temporary separation of ownership and use rights, introduction of the status of “temporary taxpayer” for actual users. Considering actual property operation conditions, we can link property tax burdens to public goods access using tax holidays and incentives. In terms of territorial differentiation of real estate taxation: zoning of post-crisis territories according to the principle of fiscal “traffic light” with the legal consolidation of three regimes —  A (critical destruction zone), B (recon zone) and C (normal zone).

The study’s relevance stems from it examines how tax mechanisms should be re-evaluated to support the growth of territories with special economic status (TSES) in the Far East and Arctic. This paper aims to thoroughly investigate the TSES system’s outcomes in the Far East. It will also evaluate the inherent risks involved in adopting a single preferential system and propose a strategy for tax incentives tailored to the macro- region’s growth, considering its unique institutional, demographic, and environmental factors. The author pointed out that unifying the preferential regime in the Far East and Arctic, while seemingly attractive, poses systemic risks such as equalizing initial conditions and increasing competition between regions. The research presented a comparative analysis of two strategies: “broad benefits for all” and “targeted benefits” (concentrated incentives). The research performed two computational experiments using a verified hybrid model in AnyLogic 7.0 simulation environment, comparing the effectiveness of various tax incentive strategies through 2050. Considering negative demographic trends and the current institutional landscape, the study’s results determined that specific incentives, like a 50% tax deduction on investment for TSES residents in public- private partnership programs who achieve set goals, are more successful. Instead of a one-size-fits-all approach to tax instruments, the study’s conclusion favored a context- specific design, connecting incentive provision to investment volume and vital regional socioeconomic development indicators.

This research focuses on the subject of the digitalization of tax administration through the lens of the “Tax Administration 3.0” framework, exploring tax monitoring and transactional taxation as models for a digital tax environment. This project aims to examine the commonalities and divergences between the two leading frameworks for creating a digital tax system. The models’ functional role and future potential were established, marking the shift from declarative tax administration to integrated, proactive, and automated systems for tax compliance. This paper looks into the OECD’s methods for digitally transforming tax administration by integrating tax processes into taxpayers’ natural systems. The research looked at tax monitoring as a way to achieve cooperative control. It also explored transactional taxation as a method for integrated and automated tax administration. Considering both scientific and practical reasoning, the research suggests that tax monitoring and transactional taxation should be viewed as distinct digital functions rather than opposing concepts: With a focus on complex corporate setups, the first model delves into the legal analysis of business transactions; the second option concentrates on large, uniform transactions needing standardized primary digital data and algorithms for tax computation. The study’s authors concluded that the progression of digital tax administration will result from a reshaping of their domains and a steady increase in the scope of both models, not a mutual exclusion.

The relevance of this research arises from the current Personal Income Tax (NDFL) deduction system’s potential to decrease its positive effects and increase its negative effects on inequality and poverty. This study’s subject is the social and standard NDFL deductions and tax cashback (social family payments). The research aims to provide evidence supporting the potential of tax cashback, social, and standard NDFL deductions to gap inequality and poverty in Russia. The research results revealed that deductions for property and investments, unavailable to the poor, constitute the majority (around 60%) of personal income tax deductions. This shows they have no effect (with a potential to become negative) on inequality and poverty. This paper scientifically evaluates the tax cashback program, intended to compensate for the limitations of NDFL deductions. It also explores ways to enhance the program to lessen inequality and poverty. The author points out that the tax cashback program’s benefits are its specific focus (aimed at low-income families with multiple children), its lack of disincentive for work, and its encouragement of declared income. One downside is that the NDFL rate jumps from 6% to 13% at certain income levels. Fraudulent divorces and registrations are a concern in areas with higher subsistence minimums, and the process is reactive rather than proactive. The conclusion is that a reduction in these risks will lead to the greatest potential impact of the tax cashback program on decreasing poverty and inequality in Russia.

The significance of this research lies in the fast-paced digitalization of the economy and the absence of a legal definition for AI contracts in Russian legislation, leading to risks for those involved in contractual agreements. This research examines the subject of legal considerations surrounding AI in contractual settings, covering automated transactions, evidence of algorithmic choices, and liability distribution. The study aims to pinpoint systemic flaws in laws and enforcement, then suggest solutions. The methodological basis of the study includes a formal legal analysis of arbitration court rulings from 2022 to 2026, a comparative legal method (analysis of EU and US approaches), a systemic analysis of doctrinal approaches, a legal forecasting method, a content analysis of scientific publications, and a method for interpreting legal norms as they relate to new technological phenomena. First, the scientific novelty comes from the authors’ classification of AI-involved contracts, which is based on the algorithm’s autonomy (passive tool, assistant, autonomous executor); second, in the original system of distributed liability between the developer, operator, owner, and user; and, thirdly, in specific proposed amendments to the Civil Code of the Russian Federation (Articles 153.1, 1079.1). Russian courts generally don’t consider smart contracts as standalone legal facts. They usually require written proof of the parties’ intentions, which poses challenges for autonomous AI systems. The authors identified various approaches to the admissibility of evidence from distributed ledgers. The paper suggests methods for aligning Russian laws with global AI regulations, drawing on international examples like the 2024 EU AI Regulation and US strategies. As an outcome, the study concluded that high-risk systems require mandatory algorithmic audits and that AI contract “sandboxes” need to be more widely available.