The subject of the study is the influence of the financial sector and relevant parameters characterizing the financial sector of the economy on Russia’s economic growth. The objectives of the work are to identify the main problems in assessing the impact of finance on economic growth, as well as to establish the degree of impact exerted by financial investments and wealth on the dynamics of the Russian economy at a selected time interval. The result of the study confirms the position that financial investments in Russia had a retarding effect on economic growth. The general conclusion of this study is that the basic imperative of financial markets should be the coordinated development of various economic sectors aimed at ensuring sustainable economic growth. The Russian financial sector significantly restrained economic growth at a certain stage, and a decrease in the interest rate led to a multiple increase in investments in fixed assets of the real sector. To achieve sustainable growth at a relatively high rate, it is necessary to solve the problem of purposefully providing finance for relevant types of economic activities based on plans for the structural organization of the national economy and management of changes in this structure. Budget planning is only one type of plan and cannot replace both indicative and general strategic planning and national economic plans. The modern theory of behavioral finance and financial mathematics does not take into account either the effects of panic, or the stochastics of the financial market, or the required ways of regulating it, which encourages scientists to develop new models of the financial sector and financial theory.

The purpose of the study is to establish a dynamic relationship between financial development, measured by the share of liquid liabilities to GDP, and the economic growth of the Russian Federation, measured as GDP per capita, for the period 2000–2022. Based on correlation analysis using the method of wavelet analysis, which allows us to identify empirical patterns in the relationship between variables on different time scales that cannot be detected traditional methods of time series analysis. The results of the study indicate that financial development in general led to economic growth in Russia in 2000–2022 and demonstrated the positive impact of financial development on economic growth, which is observed both in the short, medium and long term, alternating with the negative impact of financial development on economic activity in the short and medium term. This negative effect of financial development on the real sector of the country’s economy is typical not only for Russia, but is especially relevant for low- and lower-middle-income countries. It was revealed that short- and medium-term negative effects later turn into positive effects in the long term, which is consistent, in particular, with the endogenous theory of growth. It is concluded that in the practical implementation of the liberalization policy aimed at financial development through financial deepening, it is necessary and important to distinguish between short-term, medium-term and long-term effects of financial development on economic development, given that the positive benefits obtained through financial deepening and liberalization are expected only if the economy is at a certain level the level of economic development, due, for example, to the formation of mature institutions.

The subject of the study is financial instruments of economic policy that contribute to ensuring the financial sustainability of the country’s development and the formation of the foundations of a new economy.

The purpose of the work is to propose, based on the results of the analysis of existing financial instruments to stimulate economic development, the main directions for their improvement in the transition to a new economic policy aimed at ensuring the financial stability of the country, creating favorable conditions for the development of industry and strengthening the economic potential of the country.

The study establishes Russia’s need to improve financial instruments to stimulate industrial development, implement infrastructure projects and identifies the need for further development of budgetary, tax, monetary and institutional policy instruments.

The positive dynamics of the growth of industrial production and GDP in the country, the expansion of investment activity in the main business areas were noted. The main risks for the national economy are the difficult geopolitical situation in the world, short- and long-term inflation risks, which include demographic problems, unemployment, softening of the budget rule, overheating of the lending market and the weakening of the ruble. Attention is focused on the fact that the main measures of financial instruments should be aimed at solving the tasks of stimulating investments in fixed assets and supporting small and medium-sized businesses, as well as financing import substitution, developing leasing, ensuring the effective functioning of the financial market and supporting lending to the corporate sector. Conclusions are drawn that it is necessary to further improve financial instruments for influencing the economy in the context of its transformation and the sanctions imposed by Western countries.

The subject of the study is the spread of digital technologies in the global economy, including in monetary and currency systems and financial markets, which determine the need to consider the processes of digitalization and their impact on the global monetary system.

The purpose of the work is to establish the consequences of the introduction of digital currencies of central banks and their use in the global monetary system (GMS) in the context of deglobalization, exacerbation of civilizational confrontation and aggravation of geopolitical risks for all its participants, and above all for Russia.

In the course of the research, the platform model of the digitalization of GMS, the motives for the introduction of the digital currencies of central banks and the conditions necessary for their functioning in international circulation, existing restrictions, as well as the opportunities and risks of Russia’s participation in these processes are considered. The negative consequences, challenges and risks associated with the GMS platform transformation have been identified As a result of the study, it was concluded that the platform format of the digitalization of the GMS in the existing geopolitical conditions lays the objective basis for its fragmentation, since both the platforms themselves and the mechanisms of interrelation between them imply the need to harmonize the rules and procedures of their functioning, technical links and standards, using bilateral and multilateral contractual agreements. The fragmentation of the global economy and finance into geopolitical blocks casts doubt on the possibility of such agreements and the formation of a unified global digital financial infrastructure.

The subject of the study is the interaction of business entities in the use of financial services in the context of the digital transformation of the economy. The objectives of the work are to identify trends in the development of the financial services market and the impact of technology on its formation, to establish the features of digitalization of the financial services market through the use of systematic, economic and statistical analysis methods to adapt business entities to changing economic conditions, to make informed decisions on the use of services that will meet the needs of customers. The sectors of financial services provided have been identified and their classification according to technological, organizational and consumer characteristics has been developed. The trends of Internet banking in Russia have been established and the prospects for financing companies in the context of digitalization have been predicted. Information security measures have been defined. The concept of a business ecosystem is formulated. Conclusions are drawn that when choosing multivariate sources of financing, business entities should take into account the trends of changes in each market segment based on an integrated approach to the rational use of modern financial services in the context of the digital transformation of the economy.

The subject of the study is the interaction of socio — economic institutions, financing mechanisms and financial resource management in the implementation of social guarantees of the state.

The relevance of the article is due to the increased influence of the processes of transformation of world economic relations, reglobalization, technological progress on the potential and long-term sustainability of financial and investment models of social security after the crises of the XXI century.

The purpose of the work is to define the concept and features of the financial and investment model of social security (FIMSS) and identify the factors influencing it in modern conditions.

As a result of the application of methods of analysis and synthesis, systematization, classification and categorization of scientific publications, as well as statistical data from international and domestic organizations, it has been established that FIMSS is a special form of organization of financial relations related to social risk management and other tasks in the field of social security of the population through financing social obligations and investing temporarily free financial resources resources intended to finance social obligations.

During the analysis of the current challenges and factors influencing the evolution of the FIMSS, it was concluded that, taking into account long-term socio-economic trends and country-specific features of the FIMSS, it is advisable for the state to develop a non-state social security system, since it allows in the long term to maintain a policy of guaranteeing full coverage of the population with a guaranteed minimum subsistence minimum and at the same time develop tools and opportunities for medium and maximum social security for those who need it.

The subject of the study is a public demand for the transformation of state social support for citizens of the Russian Federation. The purpose of the work is to identify the motives of public inquiry as a reaction of the population to negative environmental factors and to determine its importance for improving state social support for citizens. The main reason for the deployment of the work of state bodies to modernize social support for the population was the need to synchronize its goals with the strategic objectives of the development of the Russian Federation against the background of the increasing effect of external geopolitical factors as a result of the introduction of sanctions restrictions on the export and import of goods to Russia. The article substantiates the need to study public demand as a motivator of technological progress — the process of continuous development of science, technology, technology, improvement of forms and methods of labor organization. with the ultimate goal of improving the economic and social situation of citizens by changing all spheres of the internal life of the state, namely business, education, healthcare, law enforcement, finance, the use of natural resources, social security of Russian citizens to improve state social support for the population. The article presents the main results of a public opinion study on the provision of state social support to the poor, and concludes that there is a public demand for its change for the better. One of the reasons for the public demand for improving the social situation of citizens, identified as a result of the study, is dissatisfaction with a number of categories of citizens with their financial situation and the state social support in relation to them. The paper describes the positive and negative aspects of public demand and makes proposals to change the current state social support for the population, taking into account the influence of external geopolitical factors.

The subjects of the research are the peculiarities of the development of the national economy and the transformation of scientific approaches to the distribution of resource potential in the economic space of Russia. The purpose of the work is a systematic consideration of the factors (problems) affecting the spatial distribution of economic resources. The relevance of this topic is due to the need to find mechanisms to promote economic growth in a changing geopolitical reality and increases in the context of Russia’s positioning as an initiator and active participant in new integration associations of friendly states from different regions of the world.

The article analyzes the results of exploratory research by Russian scientists on the problems of spatial development, and formulates the causes of objective difficulties that hinder the sustainable growth of the level of socio-economic security and the balanced functioning of the economy of administrative-territorial entities of Russia. A critical analysis of the state policy of regional development is carried out and the results of its implementation are shown. The dynamism of changes in the theory of strategic planning is presented and the innovations of its instrumental base are characterized. Conclusions are drawn about the need to systematize and increase the information content of accumulated theoretical and methodological knowledge and practical achievements in the field of spatial development management of the largest country in the world in terms of territory and resource potential. Recommendations are formulated on ways and means of modernizing the public administration system in a federal state, the expediency of applying innovative approaches to the formation of a settlement system and urban planning policy.

The subject of the study is the development of the natural resources of the Arctic regions of the country.

The purpose of the work is to assess the priority of the directions of economic and spatial development of the extraction and transportation of hydrocarbon resources, including geological exploration and scientific and technical support for solving industry problems, in order to increase the efficiency of their financing. A feature of the construction of a hierarchical tree for the development of the riches of the Arctic regions of Russia as a way to represent its hierarchical structure graphically according to the levels “the purpose of the assessment — the directions of development of the oil and gas industry — the components of the directions of development” is a block structure, since the components of the directions of development form blocks that relate only to a certain direction.

The result of the study was a forecast of the priority of development directions and their components based on expert assessments — that was proposed to be carried out on a digital basis — a modification of the hierarchy analysis method, which makes it possible to evaluate a hierarchical tree including a block structure. For the practical use of this approach, an algorithm has been developed, which has been tested in the forecast for the period up to 2030. The calculations carried out for the past periods showed that the calculated priority estimates took into account the most important work carried out in the industry to reorient export flows of hydrocarbons to the Asia-Pacific region and other countries of Asia and Latin America.

Conclusions are drawn that the developed approach corresponds to the set goal and the obtained priority estimates can be used as the basis for creating a target investment program for the economic and spatial development of the oil and gas industry, as the basis of a digital model for the development of the region.

The subject of the study is the transition to a new level of solving managerial tasks through the use of indicators of management digitalization programs. The objectives of the work are to build a model for evaluating the processes and results of digitalization in the region based on the proposed typology of relevant indicators of regional programs, to develop an approach to assessing the quality of indicator formulations for their ability to adequately reflect the process of digital development. The concepts of digitalization and digital transformation are differentiated. The assessment of regional strategies and programs in the field under consideration is given. The role of the indicator as an instrument of indirect regulation is emphasized. The approaches to the formation of indicators of regional programs “from above” and “from below” are analyzed. Based on the analysis of 17 digitalization programs of the Central Federal District, eight types of indicators are identified and correlated with each other, reflecting the material and technical conditions of digitalization of the region; the level of information security; the degree of implementation of digital systems and services; stimulating the development of digital technologies in the region; staffing; the demand for public digital services; the convenience of using digital technologies to meet social needs; satisfaction with various aspects of digitalization. The problems have been identified, the solution of which will improve the assessment of the effectiveness of digitalization at the regional level, avoiding formalism and orienting managers to achieve socially significant results.

The relevance of the work is due to the need to rethink the methodology of managing Russia’s spatial resources in connection with the emergence of new problems caused by adverse circumstances of internal and external order and the provision of new opportunities for the development of science and technology.

The subject of the research is the theory and methodology of the use of spatial resources in Russia.

The purpose of the work is to clarify the conditions for the development of organizational and economic solutions for the use of spatial resources in Russia in the context of digitalization.

It is established that the methodology of spatial resource management requires rethinking due to the increased influence of previously existing factors and the emergence of new opportunities associated with the digitalization of public administration, the economy, and the social sphere. The paper determines that in order to solve the problems of spatial development of the socio-ecological and economic system of the region, it is necessary to assess the quality of the economic space, taking into account the fact that in the era of digitalization, digital technologies have changed the conditions for using space, expressed in the emergence of new types of economic activities, new ways of trade and employment, etc. It is proved that effective public participation in the use of spatial resources is important in combination with the use of new tools for innovative interaction —network institutions, benchmarking of territories, branding of territories.

It is concluded that an effective spatial planning system should have not only structural integrity, but also functional continuity and additivity. Moreover, when forming and implementing socio-economic development strategies at the macroeconomic, regional and municipal levels, the internal and external (positive and negative) effects of the use of spatial resources should be taken into account.

The subject of the research is the tools for ensuring the development of the tourism industry in Russia to achieve the goals of the national project «Tourism and the Hospitality industry» in the context of the digital transformation of the economy. The purpose of the work is to identify new vectors for the development of tourism and the hospitality industry through an industry — specific fiscal payment — a resort fee.

The structure of the work is predetermined by the purpose and objectives of the study and includes an analysis of budget support for the implementation of the national project «Tourism and the Hospitality Industry», an assessment of the amounts paid for the resort fee for the entire period of its collection; author’s proposals for improving this fiscal tool in the context of digital transformation of the economy.

The scientific significance of the work lies in the formation of directions for improving the collection of resort fees in the context of the digital transformation of the economy, including determining its size and method of collection, taking into account the presence of a gray area for paying taxes and fees in places of collective accommodation of tourists. As a result of the study, it was revealed that at the moment the collection of a resort fee has a positive effect on filling the budgets of the respective regions, although the insufficient efficiency of its administration does not allow to fully realize the tax potential of its collection mechanism. It is concluded that the resort fee should be modified by inclusion in the Tax Code of the Russian Federation so that municipalities can plan the improvement of resorts and the maintenance of already established infrastructure for years to come.

The relevance of the article is to identify approaches to the issue and circulation of collective currency within the group of countries of the EAEU regional bloc to overcome sanctions barriers due to the depersonalization of the currency. The subject of the study is a mechanism in the form of a collective monetary currency that allows adapting the monetary circulation system of the EAEU member states to intraregional settlements.

The purpose of the work is to establish the characteristics and nature of the collective currency, the risks of using which may arise as a result of its use in the group of EAEU countries.

The results of the study are summarized in specific program activities that can form the basis of an updated agenda for regional monetary and financial integration within the EAEU countries in the context of current development trends. Based on the law of causation, conclusions have been obtained that are of significant economic importance for the EAEU member states in terms of the socio-economic development of countries and their involvement in the turbulent global monetary and financial system. The role and functions of the collective currency have been clarified, taking into account the adaptation of the Russian financial system to the consequences caused by the current Western sanctions.It is concluded that currently there is a rethinking of the tasks that can be assigned to collective currencies from the standpoint of digitalization of the monetary circulation and credit system and the loss of their national characteristics by money.

The subject of the study is the taxation of transactions with digital currency. The objectives of the work are to establish the key features of taxation of transactions with digital currency in the Russian Federation, to determine approaches to making changes to regulatory legal documents. The relevance of the work is due to the accelerating development of digital technologies, in which the legislator does not have time to develop and adopt appropriate legislative acts. Based on the analysis of the legislation of the Russian Federation, draft laws, letters from the Ministry of Finance and the Federal Tax Service of Russia, program documents of the Bank for International Settlements, scientific publications of Russian and foreign researchers, the concepts of cryptocurrency, digital currency, digital financial assets, mining of cryptocurrencies for tax purposes have been clarified. The differences in the interpretations of the concepts of various types of digital assets according to the method of creation and the purposes of their use are highlighted. The features of taxation of transactions with digital assets in terms of value added tax, corporate income tax, and tax paid under the simplified taxation system are described. It is concluded that for the purposes of calculating VAT, digital currency can be qualified as property. Cryptocurrency should be defined as a digital currency. When mining cryptocurrencies using mining equipment that is actually located on the territory of the Russian Federation, the service for organizing the issuance of digital currency takes place on the territory of the Russian Federation. It is proposed to exclude contradictions in the definition of the law enforcement of new digital technologies in the country’s economy from the legislation, which will allow subjects of foreign economic activity to use digital technologies in the legal field, without expecting possible negative legal consequences.

Modern Russian valuation practice is experiencing difficulties related to tax factors, which is due to the lack of scientific developments in this area. Moreover, according to Federal Standards, the assessment process does not include financial, legal, tax audit and (or) environmental, technical and other types of audit. The subject of the study is the degree of influence of tax factors on the value of the business, which can increase or decrease the investment value of the valuation object. The purpose of the work is to establish the main tax factors that can affect the final investment value of a business. At the same time, the tax factors included in the analysis process during the research are classified into groups depending on appraisers; stakeholders; the external environment. Conclusions are drawn about the special importance in professional appraisal activities of the level of competence of appraisers, their skills and abilities in corporate governance, knowledge of federal laws and other regulatory legal acts of the Russian Federation regulating relations arising in the course of their professional activities. It was revealed that, depending on the experience of appraisers, the investment value of the business indicated in the final report can be adjusted by the amount of deferred tax liabilities, excluding deferred tax assets and tax risks that may affect the business in the future. The tax factors determined by the company’s stakeholders include the peculiarities of accounting policy and the methodology of reporting in the field of taxation.

The subject of the study is the formation of a socio-psychological profile of consumers. The purpose of the work is to establish the role of legal regulation in creating a socio–psychological profile of consumers under sanctions. The research uses methods of modeling, comparison, formal logic, extrapolation, which allowed for a thorough analysis of scientific and legal sources of literature, to identify the features of forming a consumer profile under sanctions. The article examines the essence of the concept of ”socio-psychological personality profile“, identifies the factors that have the strongest influence on consumer behavior. It is determined that in Russian science, the issues of forming a socio-psychological profile of a consumer’s personality are not given due attention. The main parameters necessary for the formation of a socio-psychological profile of consumers are given. The difference in the understanding of the terms ”socio-psychological profile“ and ”socio-psychological portrait“ is substantiated. The process of forming a socio- psychological profile of consumers’ personality is considered in detail. It has been established that the greatest role in determining consumer behavior is played by such factors as quality, cost, availability of goods/services, financial capabilities of consumers themselves, their expectations and preferences. The measures taken by the state to support consumers and businesses in the face of sanctions are analyzed, and the foreign experience of countering sanctions is considered.

Based on the results of the study, it was concluded that it is necessary to ensure security in the formation of a sociopsychological profile of consumers, including respect for the confidentiality of personal data in the formation of a sociopsychological profile of Russian consumers.