The subject of the study is the influence of individual components of human potential on innovative development.

The objectives of the work are to identify innovative and conservative models of behavior of economic agents in the form of innovators and conservatives as elements of human potential and to establish their impact on innovative development by assessing the general social conditions of human development in Russia and identifying how innovators contributed to the growth and development of the economy, and social conditions — their emergence.

The result of the study was the typification of innovators by the main types of innovations, which makes it possible to establish the most relevant characteristics of each type of innovation, to distinguish between conservative and innovative models of behavior of an economic agent according to the main criteria: purpose, scope of application, functionality, duration of application, implementation costs, sustainability. The relationship between the gross product and the index of the configuration of the economy, represented by innovators and conservatives, is shown. It is proved that the dysfunction of the behavior model leads to different effectiveness of the applied qualities of the innovator by types of innovations.

It is concluded that human potential does not guarantee high dynamics of innovative development if its level is not very high, and the innovative model of behavior of an economic agent with its predominance can be very destructive for the economy if the model itself exceeds the possibilities of its perception in terms of content.

The subject of the study is the professionalization and socialization of young people in new socio-economic conditions.

The purpose of the work is to establish tools for professionalization of a cohort of the population aged 14–35 years in new socio-economic conditions.

The research methodology is based on general and special methods of scientific cognition: theoretical analysis, synthesis and classification. The analysis of the state of the labor market, the most popular professions in 2022 was carried out. The number of labor force by age groups was analyzed, as well as graduates of educational institutions in 2018– 2020, whose main job is not related to the received specialty in 2021. The essence and history of the development of professional orientation were considered. The current state of career guidance in the Russian Federation, the system of business incubators and accelerators is analyzed. As a result of the conducted research, it is concluded that career guidance of young people in the Russian Federation at the present stage is extremely relevant and requires measures to improve career guidance.

The subject of the study is the new mission of the Ministry of Education and Science of Russia, required to ensure the technological sovereignty of the national economy during the period of the Russia — West power confrontation.

The purpose of the article is to develop and substantiate methodological principles for the formation of a new mission of the Ministry of Education and Science of Russia more adequate to the current circumstances, consisting in ensuring and reproducing Russia’s technological sovereignty in strategic areas of economic development through effective coordination and development of key elements of the national innovation system (science, production, education) through the expansion of the authority and functionality of the department, including the creation of new structural divisions. The shortcomings of the previous regulatory doctrine of the Ministry of Education and Science of Russia, expressed in the separation of higher education from the needs of the domestic economy, are revealed. The difference in the concepts of local and global client-centricity is shown. Three enlarged strategic areas of activity of the Ministry of Education and Science of Russia are considered: personnel training, generation of innovations and implementation of innovations. The goals of the Ministry of Education and Science of Russia for 2023–2024 are presented in a modern interpretation.

The article concludes that the new mission of the Ministry of Education and Science of Russia should be based on compliance with the principle of global client–centricity, according to an expanded interpretation of which the entire policy of the department is aimed at meeting the real needs of specific participants in the national innovation system — knowledge-intensive enterprises, universities, research organizations and the population.

The subject of the study is the projected changes in the age composition of the population as a factor of the prospective dynamics of the components of human potential.

The purpose of the work is to assess the upcoming shifts in the age composition of the Russian population for the period up to 2050 and related changes in the health status of the population and the proportion of people with higher education as components of human potential. The article presents the results of the forecast calculation of the age population of Russia for the period up to 2050. As a result of the study, it was found out that a significant increase in the proportion of the elderly population is expected, a decrease in the proportion of people of working age and an even greater decrease in the proportion of the population under the age of 20. An assessment of possible changes in the health status of the population (according to self-assessment) in connection with the upcoming aging of the population is given.

It is concluded that taking into account generational changes in the proportion of people with higher education, combined with upcoming shifts in the age structure of the population, indicate a likely significant increase in this indicator in the population of Russia in the next 30 years.

The subject of the research is the methods and tools used to assess the influence of sociological and psychological factors on the labor behavior of personnel.

The purpose of the work is to identify the impact of basic motivational failures in the labor process on the actualization of negative economic consequences of the development and functioning of personnel management systems. The paper focuses on the diagnosis of predisposition to motivational failures on the part of certain categories of personnel and possible ways of eliminating their actualization in the personnel management system of the organization. The methodological basis of the research was the theory of the motivational complex of labor activity, within the framework of which, for the first time in world practice, the question was raised about the possible conscious commission of illogical actions by the organization’s personnel and their decision-making that are not beneficial from the point of view of economic determinism for both the organization as a whole and for its individual employees. To solve more specific aspects of scientific research, tools such as the M. Lusher color test and the main provisions of the theory of accentuation of labor behavior, which are not typical of traditional economic research, were used.

Conclusions are drawn that the existence of motivational failures is caused by a number of factors of an economic, sociological and psychological nature that lend themselves to logical explanation, and are not the result of low professional qualifications of personnel or their weak commitment and loyalty to their organization. Such negative phenomena of personnel, often unexpected in their manifestation and significantly reducing the effectiveness of economic decisions, can be successfully dealt with if the heads of organizations have sufficient developed professional competencies in the field of behavioral economics, sociology and labor psychology.

The subject of the study is individual elements of the financial mechanism of social support of the population.

The purpose of the work is to establish ways to improve the quality of life of the population as a factor of human potential. The non-identity of the concepts of the level and quality of life of the population is revealed by bringing the indices of their measurement. The indicators of the quality of life assessment, including the human development index and its components, are considered. The role of the quality of life assessment indicator in inter-budgetary relations is demonstrated. The necessity of taking into account the improvement of the human development index and the birth rate in order to allocate additional transfers of funds to the regions that have achieved an improvement in these indicators is substantiated. Low-cost measures to increase the life expectancy of the population are highlighted. First of all, it is the promotion of a healthy lifestyle by changing the taxation of food; more active use of electronic databases of the population to assess the quality of treatment; the impact of lifestyle on its duration. The modern education system is critically comprehended. Alternative less costly and more effective educational models are proposed to improve the quality of human potential. In order to improve the living standards of the poor part of the population, it is proposed to pay more attention at the state and regional levels to family enterprises that do not use the labor of employees, with the provision of tax and registration benefits to them. The expediency of the development of natural forms of assistance to the most disadvantaged segments of the population in return for the allocation of sums of money is proved.

The conclusion is made about the need to reform the modern high-cost system of stimulating fertility and its reorientation to large families (with three or more children).

The article systematizes the indicators of accounting for the degree of achievement of ESG transformation, reflects the risks, and summarizes the data on ESG factors assessment factors.

The scientiffc novelty of the article lies in the approaches proposed by the authors to the development of formulas and a rating system for ESG indicators of an educational institution, taking into account the use of electronic devices in the educational process, the  level  of salaries of men and women, gender inequality in the group of leadership positions, the number of young personnel, etc.

The subject of the study is a set of characteristics of the organization’s management to ensure their sustainable development.

The purpose of the work is the formation of indicators used to measure ESG factors in education. Information is presented on when ESG factors began to be taken into account in various sectors of the economy. The data of consulting groups, as well as the works of Russian scientists on the subject of ESG transformation of educational organizations are studied. Similarities and differences in ESG criteria of commercial organizations and educational institutions are revealed. The processes of education and upbringing in the higher education system are divided into educational and administrative activities and are characterized based on the external and internal impulses of the development of educational processes that have environmental (green technologies, resource conservation), social (presence/absence of gender inequality, modernity of the technologies used, salary gradation) and managerial (corporate culture, image, achievement of financial results) factors. The peculiarities of financing environmental projects in Russia and abroad are revealed. A parallel is drawn between the ESG principles and the Sustainable Development Goals. The Sustainable Development Goals correlating with ESG factors are highlighted.

The subject of the study is the national payment system of Russia in the context of accelerating the processes of digitalization of the world economy.

The purpose of the work is to identify the key areas of development of the national payment system. The article states the importance of expanding the capabilities of the Mir payment system in the direction of the development of P2P settlement mechanisms and Internet payments. The possibilities of using the payment system for the development of trade and economic cooperation with friendly countries have been identified, consisting in the formation of a single payment space of the EAEU, expanding the practice of connecting foreign banks to the payment system of the Bank of Russia, as well as increasing the volume of cooperation between state development institutions of the EAEU and SCO countries. The need to create favorable conditions for the work of Russian economic entities in the financial markets of friendly countries has been established. The prospects of issuing the digital ruble of the payment system are evaluated, its importance for increasing the innovative potential of the national payment system is emphasized. It is determined that the digitalization of payment systems can be considered as an additional factor in improving the quality of life, increasing consumer welfare and increasing human capital.

The conclusion is made about the expediency of developing a system of fast payments by improving the settlements of economic entities with public authorities.

The relevance of the study of the institute of conflict of interests is determined by the need to increase the effectiveness of measures aimed at combating corruption.

The subject of this article is the ways of representation in legislation and scientific sources of the phenomenon of conflict of interests related to the sphere of public civil service.

The purpose of the work is to identify areas for improving anti — corruption legislation in terms of clarifying the provisions that disclose the legal definition and typology of the conflict of interests, as well as ways and measures to counter this socially undesirable phenomenon. Based on the analysis of the legal definition of the phenomenon of conflict of interests, an improved interpretation of it is proposed, revealing its qualitative feature — an increased likelihood of misappropriation or distribution by officials of tangible and intangible benefits for personal needs. The importance of differentiation in the legislation of three types of conflicts of interest is substantiated: actual, potential and prospective, which correspond to measures aimed at preventing them through the use of the identifier “counteraction”, which, unlike the method of «regulation», to a greater extent connects the conflict of interest with anti-corruption policy. Finally, each of the designated methods of countering conflicts of interest was compared with specific measures (preventive, control, organizational and other measures), which made it possible to clarify and supplement the list of such measures presented in the legislation.

Conclusions are drawn about the priority of understanding the conflict of interests as a corruption situation, which necessitates a closer embedding of the interpretation of this phenomenon in the context of anti-corruption legislation.

The subject of the study is social inequality in Russian society, which determines the inequality of households in income, expenditure, consumption, ownership of financial assets and fulfillment of financial obligations, which requires the development of an effective state social policy to improve living standards, reduce inequality and poverty of Russian citizens.

The objectives of the work are to identify the most socially vulnerable categories of the population on the basis of a sample survey of households and offer targeted social programs of state support. The study substantiates the need to strengthen the state’s responsibility for the social inequality of Russian society and the adoption of economic measures to support socially vulnerable citizens. It is established that due to the lack of an adequate classification of the social hierarchy to date, the problem of social inequality and poverty is solved by supporting the most needy households in Russia. To do this, an analysis of the level and composition of available resources by socio-demographic type of households is carried out and a problematic category is identified, which currently includes large families. A gradation of households with financial difficulties in paying the payments set by them has been formed, mainly in terms of servicing consumer and mortgage loans. The measures proposed by the state to support households experiencing difficulties are given: an increase in the amount of social payments, primarily to families with children and wages for employees. The result of the social policy was a decrease in the number of poor Russian citizens.

Conclusions are drawn about the need to reduce social inequality, which slows down economic growth and hinders the fight against poverty, by increasing the monetary incomes of the population, leading to a decrease in the number of citizens with incomes below the poverty line, as well as to improve citizens’ personal assessment of their financial situation.

The subject of the research is approaches to the disclosure of the essential aspects of human capital in the conditions of the emerging new Russian model of economic development.

The purpose of the work is to consider the features of the accumulation of human capital, manifested in the process of objective aspirations of the population of different age groups to receive education of a certain level and qualification, in the conditions of expanding opportunities of the transforming economy.

The novelty of the research consists in the objective representation of the place occupied by human capital in the composition of human potential as a fundamental scientific category and its interrelations with intellectual capital and education as the basic sphere of its formation. The article establishes the reasons for the differences in views on the conceptual understanding of human capital, reveals the content of this structurally complex definition. To characterize the basic elements reflecting certain aspects of human capital, a number of domestic and foreign scientific publications are analyzed. When substantiating the importance and role of education and vocational training in the accumulation of human capital, dialectical and systematic approaches, methods of comparative and content analysis are used. The measures recommended for the adoption of vocational guidance of students, the creation of a system of motivation and a set of moral and material incentives for the teaching staff of higher education in order to bring the structure of personnel training in line with the dynamically changing demands of the labor market are reasoned.

Conclusions are drawn about the need to develop an updated concept for the development of Russian higher education, the concentration of creative efforts of scientific and pedagogical workers, the entire professional community on the fundamental vectors of the formation and accumulation of human capital.

The relevance of the study is due to the requirements imposed on the process of digitalization and ensuring comfort for paying taxes and fees.

The subject of the study is the tax policy of the state in the process of its evolution to a complex of relations with VAT — paying companies.

The purpose of the work is to establish the key characteristics of the current stage of the state’s tax policy in relation to VAT payment management. As a result of the analysis of the academic literature, two fundamentally different aspects of VAT are summarized — its legal content as a tax on the producer and its economic content as an indirect tax on the final consumer. In terms of value creation, the consequences of taxation for the manufacturing company as a paying agent of the final real payer, who is forced to accept the costs and risks of paying VAT as a formal taxpayer, are given, which allowed us to consider ways to bring together the interests of the state and business in the process of the evolution of taxation management; substantiate the need to comply with tax ethics as a fundamental component of tax partnership. Based on the achieved level of digitalization of tax document flow and VAT administration, a conclusion is made about non-declaration administration as a reasonable direction for managing the fulfillment of tax obligations; measures for its implementation for VAT purposes are proposed, requiring, in addition to the technical information basis, the elimination of ambiguous provisions in the methodology and practice of VAT taxation. 

The subject of the study is financial support for business through amendments to the rules for taxation of exchange rate differences on foreign exchange obligations and foreign exchange claims in the Russian Federation.

The purpose of the work is to identify the impact of changes in the rules of taxation of exchange rate differences on foreign exchange obligations and foreign exchange claims in the Russian Federation in 2022 and for the period 2023–2024 on the tax liabilities of companies. It is established that the new procedure for the taxation of exchange differences, introduced by Federal Law No. 67-FZ of 26.03.2022 and clarified by Federal Law No. 523-FZ of 19.12.2022, differs significantly from the unchanged accounting procedure. The ambiguous influence of the new order of taxation of exchange differences on certain categories of taxpayers, whose tax liabilities may increase significantly, has been revealed. The circumstances under which the taxpayer’s position may worsen as a result of the new procedure for taxation of exchange differences have been established. Insufficiently elaborated norms of the new procedure for taxation of exchange differences have been established (novation of foreign exchange obligations and claims, revision of accounting systems, transfer of losses from exchange differences to future tax periods).

The article concludes that it is necessary to significantly refine the legislation regarding the rules of taxation of exchange differences for the period 2023–2024.

The relevance of the article is due to the fact that the collection of corporate income tax is a source of tax risks, consisting in the failure to fill the revenue base of the budget, which threatens the real sovereignty of the state, expressed in independence in foreign affairs and the supremacy of state power in regulating domestic policy, especially in the conditions of economic sanctions against the Russian Federation.

The subject of the study is the mechanism for managing the tax risks of the state on corporate income tax through the use of the Delphi method.

The objectives of the work are to develop and implement a risk — based approach to state control over the collection of corporate income tax.

The results of a study are presented, during which experts in the field of taxation assessed in four rounds the most characteristic violations of the legislation of the Russian Federation on corporate income tax based on the probability of risk occurrence and the degree of its impact on the timely and full transfer of tax to the budget. Based on the data obtained, a «traffic light» of risks of typical violations of the legislation of the Russian Federation on corporate income tax was developed for the first time, demonstrating the degree of their influence and the probability of occurrence. Proposals have been formed to improve the regulatory and legal regulation of corporate income tax and tax risk management in the Russian Federation.

The conclusion is made about the need for the widespread introduction of a risk-based approach to state control over the collection of corporate income tax based on the Delphi method.

The subject of the study is the impact of business ecosystems on human potential.

The purpose of the work is to establish the procedure for regulating the activities of business ecosystems. The article examines the categories of business ecosystems, their impact on the development of markets for goods and services. Based on a survey of users of such major Russian business ecosystems as Yandex, Wildberries, Beber, etc., the most significant positive and negative aspects of the life of business ecosystems for participants in economic relations have been identified. The most optimal approaches to their regulation are determined based on the analysis of the results of a survey of users of business ecosystems and the activities of the largest Russian companies. It has been established that the level of efficiency, productivity and growth potential is significantly higher in the business ecosystem than in standard format enterprises, and the degree of its competitiveness in the eyes of consumers is significantly higher, i.e. ecosystem-specific features affect the expansion of human potential. It is determined that the formation of business ecosystems has significantly expanded human potential. An important element peculiar to ecosystems and affecting the capabilities of the enterprise is shown — technological equipment, which allows, on the basis of multifunctional Internet platforms, to personalize the approach to the relationship between the enterprise and consumers of its products as much as possible, making them more stable.

Conclusions are drawn about the need to expand self-regulation of business ecosystems.