The subject of the study is the peculiarities of the development of small and medium–sized enterprises (hereinafter referred to as SMEs) in Russia. The purpose of the work is to identify the factors influencing business activity in the field of small business. As a result of the research, the conceptual framework has been clarified, government support measures have been systematized, indicators reflecting the current state and results of the economic activity of SMEs in achieving the national development goal “Sustainable and dynamic Economy” have been illustrated, key vectors, industries, areas of application of labor and guidelines for its development have been identified in conjunction with the organization of progressive economic clusters. The central place in the work is occupied by the analysis of the features of the Russian economic space and the obstacles that hinder the implementation of the tasks stated in the strategic documents for the period up to 2030 and in the national project “Efficient and Competitive Economy”. The author justifies the timeliness of accelerated inclusion of small and medium-sized enterprises in the value chain in order to expand the range of economic activities in the direction of increasing the contribution to GRP production and increasing the standard of living of Russian families. The conclusion is made about the expediency of further improving the methodological base of state regulation and expanding on this basis the list of recommended tools for supporting SMEs and their diversification in the regions.

The subject of the research is the activities of high — tech medium-sized companies. The purpose of the work is to assess their contribution to the innovative development of the domestic economy. As a result of the study, it was found that a noticeable trend over the past 10–15 years has been the formation of an ever-increasing segment consisting of domestic high-tech medium-sized enterprises, whose work is “focused” on the continuous generation of innovations. Collective and individual “portraits” of high-tech companies have been formed, demonstrating a high level of labor productivity, actively expanding into foreign markets, becoming centers of innovation origin and dissemination, increasingly occupying competitive positions in high-tech market niches and having prospects for industry or global leadership. The examples of successful activities of a number of companies show that openness to the constant application of innovations makes it possible to form stable positions in the market and maintain a high level of business competitiveness. It was noted that the process of training future specialists occupies an important place in their activities. The vertical of “nurturing” personnel is being rebuilt, based on work with schoolchildren and university students. It is concluded that in the near future, the community of high-tech companies will develop the country’s innovation potential.

The subject of the study is a digital token in a cross–border payment infrastructure (hereinafter referred to as CBPI) based on distributed ledger technology (hereinafter referred to as DLT). The purpose of the work is to analyze and scientifically evaluate methodological approaches to the formation of CBPI. The relevance of the work is due to the atmosphere of uncertainty and growing risks of external impact on the cross-border payment infrastructure that the Russian Federation has faced in recent years, as well as the need to address the challenge of ensuring accessibility, continuity, sustainability and security of its operation. As a result of the research, using heterodox, systemic, structural-functional, cybernetic, pragmatic and institutional approaches, the economic characteristics of the payment token have been developed and presented, including the most significant ones for the smooth implementation of cross-border payment transactions. It is concluded that the existing approaches make it possible to determine the main economic characteristics of a digital token in a cross-border payment infrastructure based on DLT, including security, cost stability, liquidity, volatility, as well as auxiliary ones — interoperability, scalability, transactional neutrality, economic isolation.

The subject of the research is the institutional, organizational and market mechanisms of formation and transformation of business ecosystems in the context of sanctions pressure. The aim of the work is to identify the factors stimulating or constraining the development of ecosystem interaction in Russian companies, as well as to establish the nature and features of industry and intersectoral models that are formed in response to the disruption of global chains. The relevance is due to the unprecedented scale of modern sanctions restrictions against Russia and the lack of a full understanding of how they affect the structural organization of business. The hypothesis of the study is that international restrictions that hinder the development of Russian business ecosystems (through the severance of global ties) simultaneously stimulate their accelerated formation at the national and regional levels (through the need to replenish lost connections and markets). The methodological basis was an interdisciplinary approach combining the analysis of modern literature on the economics of sanctions and business ecosystems, a review of statistical data and cases of Russian companies, as well as a comparative analysis of the experience of other countries under sanctions. The results of the study showed that the largest Russian corporations have demonstrated high adaptability to external shocks, using mechanisms of horizontal and vertical cooperation, diversification of supply channels and building new technological and logistics chains. A significant role in this process was played by the state, which acts not only as a regulator, but also as an active participant in emerging ecosystems through programs of support, import substitution and technological subsidies. The scientific novelty of the work lies in a systematic approach to analyzing the dual effect of sanctions on the economy: on the one hand, sanctions restrict access to technology, capital and global markets, and on the other, they activate the processes of building closed corporate, sectoral and intersectoral ecosystems adapted to internal resources and alternative external relations. It is concluded that under the conditions of sanctions, the ecosystem model of development has shown high viability, especially in industries with a high concentration of capital, digitalization and government involvement. At the same time, key limitations have been identified: technological backwardness, staff shortages, reduced external financing, and risks of monopolization of the domestic market. The prospects for further research in this area are related to a quantitative assessment of the effectiveness of the ecosystem model in comparison with traditional forms of management, an analysis of new regional partnerships and institutional conditions for the formation of international ecosystem alliances.

Due to external sanctions pressure and internal economic restrictions, it is increasingly difficult for Russian exporters to maintain competitiveness in the global market. These and other factors increase the relevance of this study, which focuses on modern methods for assessing the effectiveness of export support. The aim is to design and develop methodological provisions for measuring the effectiveness of export support. In the course of the study, the classification method was used to organize the objects and objects of assessment. With the help of content analysis of the texts of more than 50 international and Russian publications, as well as a large number of regulations, the author has identified a variety of methodological approaches. As a result, it was found that systematic accounting of efficiency requires the measurement of indirect effects, including an increase in tax revenues. A conclusion is drawn about the limitations of measuring efficiency through the impact of support on export growth (assessment of direct effects). The scientific novelty of the work consists in the author’s classification of the system for evaluating the effectiveness of export support. It is a unique theoretical model made up of interrelated elements of methods, including their grouping into 10 objects and 23 subjects of assessment: by performance factors (as independent variables) and by performance goals (as dependent variables). The classification contributes to the emerging scientific field of “export promotion programs” (EPPs). The synthesis of methods allows us to build a systematic view of the effectiveness of export support and identify gaps in its assessment. The practical significance of the study lies in the possible use of classification as a methodological guide for researchers and authorities on the choice of subject and methodology for evaluating effectiveness.

The subject of the study is the increasing shortage of energy supply for new formats of digitalization of socio-economic life. The purpose of the work is to identify the risks of digitalization energy supply and ways to minimize them. The features of mass digitalization in the context of ever-increasing energy consumption are considered, the current directions of digitalization are identified, and its impact on the increase in aggregate demand for electricity and its growth prospects are assessed. Methods of critical, statistical, and comparative analysis were used to find arguments for solving the tasks set. As a result of the study, the hypothesis was confirmed that the considered model of the future development of the national economy based on digitalization has a high vulnerability. Its current risks have been identified — a decrease in the energy efficiency of new digital technologies, an increasing level of resource costs, and a negative environmental effect. It is concluded that significant investments in new technological developments are necessary to minimize the critical risks of digitalization, taking into account the reduction of costs for the production, distribution and consumption of electricity, which should contribute to the development of energy-efficient digital technologies without increasing the shortage of electricity and devastating damage to the environment. The solution to this problem will require the development of appropriate measures of the state’s energy policy, aimed, among other things, at decarbonization of the electricity generation industry.

The subject of the research is digital platforms and the ecosystems they form as a key factor in the transformation of modern economic and managerial processes. The aim of the work is to identify the mechanisms of influence of digital platforms on economic systems and to develop methodological foundations for managing digital transformation, taking into account new paradigms of network interaction. The methodological basis of the research is based on a systematic combination of general scientific and special methods, which provided depth of theoretical understanding, reliability of the results and practical significance of the conclusions for the tasks of digital transformation of the economy. The architecture of digital platforms, including their structural components and coordination mechanisms of ecosystem participants, has been studied. The main factors of the effectiveness of platform solutions are identified: decentralization of management, stimulation of innovation activity and harmonization of architectural solutions with management systems. The process of transformation of traditional economic models under the influence of platform solutions is studied, which is expressed in the transition from hierarchical structures to network forms of organization. The study concluded that digital platforms are becoming a backbone element of the modern economy, forming new value creation mechanisms, but their rapid development requires a rethink of traditional management approaches, greater attention to adaptability, ecosystem integration and data management as a key asset of the digital economy.

The subject of the research is the international experience of organizing, conducting and regulating lotteries, as well as the practice of distributing proceeds from them. The relevance of the study is justified by the high popularity of lotteries in the world and the colossal size of the constantly growing annual revenue from their holding, amounting to hundreds of billions of dollars. The purpose of the work is to analyze and systematize foreign experience in the organization and conduct of state lotteries, including the structure of revenue distribution (the size of the prize fund, taxes, targeted deductions) using methods of quantitative and comparative assessment, historical, statistical and causal analysis. The aim of the study is to evaluate the distribution structure of lottery revenue abroad and the possibility of applying foreign experience in relation to current regulations in the Russian Federation. It is concluded that despite the fact that in many countries, in particular, in Germany, there is an effective practice of a systematic approach to the allocation of lottery income to the budget and targeted financing of socially important projects, it is still insufficiently studied and practically not used in our country. According to the author, foreign experience, including German, in the field of lottery business should be taken into account when considering proposals to improve Russian legislation regarding the distribution of lottery revenue.

The subject of the research is the digitalization strategies of the economy and social sphere in foreign countries. The aim of the work is to systematize the best practices of digitalization in foreign countries for use in the interests of state development, economic growth and the quality of life of the Russian population. A systematic analysis was carried out and the flagship foreign practice on the introduction of digital technologies into the economy and social sphere was summarized, specific cases of various government programs in this area were considered, a comparison of specialized studies was carried out and their general patterns were identified. The study concluded that the impact of digitalization on economic development and the social sphere (labor market, standard of living and lifestyle, social inequality, social interactions, political and civic engagement, consumption of spiritual goods, personal security) is contradictory due to the diversity of digital needs and resources of different states. In order to offset the negative externalities of digitalization and maintain the quality of life of the population, it is necessary to develop adaptive digital development programs.

The relevance of the study was determined by the following circumstances: the crisis of confidence in the international monetary and financial system (IMFS), the search for alternative reserve assets, and the growing demand for gold as a protective asset that is not an obligation. The subject of the research is the remonetization of gold in a digital environment. The purpose is to identify the possibility of combining the processes of gold remonetization and digitalization of IMFS. The methods of theoretical, logical, contextual, retrospective and system analysis were used in the course of the work. The problem of gold remonetization is considered by the author within the framework of traditional monetary theory in the context of the main functions of money and is interpreted as a process of strengthening the systemic role and importance of gold due to the loss of confidence in the US dollar, while the main function of gold is to preserve the value of reserves and savings, as well as the purchasing power of means of payment in the context of an uncontrolled increase in global money supply. It has been established that in the context of geopolitical and sanctions risks, gold is becoming a sought-after reserve asset and is potentially capable of ensuring the process of remonetization. As a result of the research, the author came to the following conclusions: the possibilities of tokenization technology make it possible to implement gold in the digital IMFS, removing a number of limitations typical for monetary gold. The issuance of goldbacked digital instruments by government agencies, international organizations, or supranational structures will help transfer their circulation from private to the official level of the IMFS. At the same time, the global remonetization of gold in the digital economy is unlikely, whereas the creation of an international digital currency backed by gold by a group of interested countries with payment and reserve functions has a high chance of implementation.

The subject of the study is the phenomenon of abuse of the provisions of international agreements for the avoidance of double taxation, which is manifested both in the actions of private companies and in government tax policy (harmful tax competition). The purpose of the work is to critically evaluate the Subject-to-Tax Rule (STTR), enshrined in the 2023 Multilateral OECD Convention, as a tool for redistributing states’ tax rights to tax income from their sources. Methods of comparative and institutional analysis, methodological approaches and data from the OECD and the IMF on “phantom investments” are used. The study concluded that traditional anti-tax evasion mechanisms are effective against corporate schemes, but they do not limit government incentives that form a structural interstate tax asymmetry, since STTR, with its narrow scope (excluding dividends and capital gains), low marginal compensatory tax rate and high complexity of tax administration, does not provide a real redistribution of tax revenues. between states. It is proposed to improve the methodological approach in terms of expanding the list of included incomes, raising the threshold rate and creating centralized administrative procedures, as well as adapting the initiative as an independent domestic tool in Russian tax policy.

Combating tax evasion is increasingly shifting to the rapidly developing digital information space. The objective of this study is to assess the impact of digital controls over economic transactions in the movement of goods to ensure the sustainability of the state budget system. The central objective of this study was to identify new approaches to the use of such relevant digital tools in the field of tax administration for indirect tax revenues as product labeling and traceability systems. The objective was to identify, through comparative analysis, the most effective national practices of CIS and EAEU member states and subsequently assess the feasibility of implementing these elements in the interactions between economic entities in the union countries. Conclusion: The impact of introducing product labeling and traceability systems to ensure tax budget revenues is quite significant, and also contributes to a cleaner competitive environment, improved quality of goods in circulation, and the resolution of social issues. The new approaches and measures proposed by the author will contribute to a deeper connection between the two digital control tools under study. A particularly important factor is the collaboration of interested CIS and EAEU member states to improve the traceability system in the context of expanding cross-border trade between them, for example, through the introduction of a harmonized product catalog.

Ensuring the revenue base of national budget systems is a pressing issue as it guarantees the active role of the state at all stages of economic development and meets the social needs of citizens. The authors set the task of examining the competencies required of tax service employees in the context of improving tax administration technologies through the use of advanced digital capabilities. The aim of the study is to present a concept for a personnel policy that, if followed, will enable the development of tax professionals who meet the challenges of national and international trends in tax system development. Using sociological survey methods, processing the responses received, and summarizing the broad opinions of representatives of CIS member states, the competencies that tax inspectors should possess in the future, as well as the forms and methods for achieving these competencies, were formulated and presented. It was emphasized that HR policy for young employees should be given special attention by both government officials and the professional, scientific, and educational communities. Based on the findings of the study, the main idea of a modern HR policy was formulated: the unconditional unity of professional competencies and moral and ethical characteristics of current and future tax authority employees in the digital environment and international cooperation.

This study focuses on the digital transformation of personal income tax administration, a key element of the strategic focus on achieving digital maturity in public administration. The author aims to identify systemic imbalances arising during this transformation, analyze the associated institutional risks, and develop measures to minimize them. The objective of this study is to develop recommendations for improving tax administration, ensuring a balance between fiscal efficiency and the protection of taxpayers’ rights. To this end, a comparative analysis of Russian practice and international experience (Singapore, Estonia) was conducted, and an institutional approach was applied. Comparative and institutional analysis were used as the primary research methods. The study identified and systematized the phenomenon of “digital asymmetry” (hereinafter referred to as “DA”) between a resource- and technology-enabled tax authority and taxpayers. The author’s taxonomy reveals the key manifestations of DA: asymmetry of data, algorithms, interpretation, predictive control, and resources. It is proven that digital transformation, by strengthening fiscal control, generates risks that threaten the principles of legal certainty and fairness. A conclusion is reached regarding the need to implement a set of measures, including mandatory automatic tax returns, expanding the risk-based powers of the Federal Tax Service, and ensuring algorithmic transparency. The results of the study can be used by legislative and executive authorities to reduce institutional risks and improve the efficiency of the tax system in the context of its digital transformation. 

The object of this research is the political and legal foundations of the implementation of the principles of a closed economy in France. The aim is to develop proposals for improving Russian legislation on building a closed–loop economy (hereinafter referred to as the CLE). The comparative legal method was used in the research. Among the tasks set is to determine the genesis of the “closed–loop economy” category. The special relevance of the work was determined by the active formation of Russian legislation on building a circular economy. As a result of the research, the general international legal context of the implementation of the concept of a “closed-loop economy”, expressed in the goals of sustainable development, has been identified. A general description of the relevant legislative regulation in France is given. The most important provisions of the French Law 2020–105 of February 10, 2020 “On Combating Mismanagement and the Closed-loop Economy” (AGEC) are analyzed. An assessment is given of the French system of consumer reimbursement for the repair of certain types of goods, as well as measures aimed at the production and consumption of single-use plastic packaging. The central role of the institute of Extended Producer Responsibility (EPR) in ensuring the construction of a closed-loop economy in France is noted and its main elements are characterized. Attention is drawn to a significant number of manufacturing industries in this country that fall under the extended producer responsibility system, as well as to the creation of special eco-organizations that collect financial contributions from business entities in order to implement projects to reduce waste generation, sort and dispose of it. The experience of French cities in attracting such organizations to eliminate unauthorized landfills is studied. The conclusion is drawn: the success of the implementation of individual measures to build a closed-loop economy largely depends on the choice of optimal legal forms of assistance to the development of CLE. The results of the study showed that one of the main such forms is the extended responsibility of the manufacturer.

The subject of the research is the institute of personnel rotation in the local government system using the example of the Russian Federation, the United States of America, the United Kingdom of Great Britain and Northern Ireland, and Japan. The purpose of the work is a comparative analysis of the legal mechanisms of rotation of municipal employees, to identify their effectiveness and the possibilities of adapting foreign experience in Russian practice. The historical aspect considers the process of evolution of the institute of rotation in the history of the Russian Federation, starting from the ancient ladder system and ending with the management experiment in the Yamalo-Nenets Autonomous District. The main goals, grounds, positive and negative consequences of personnel rotation, as well as the importance of this method of personnel management and its consolidation as a separate legal institution of local self-government are established. The novelty of the research lies in the modern analysis of the managerial and legal phenomena of the rotation of municipal employees. A comparison of two similar systems of municipal public administration related to the Anglo-Saxon model in the United States and the United Kingdom of Great Britain and Northern Ireland nevertheless revealed the main differences and features of each. The conclusion is drawn: each local community organizes public authority in a municipality in accordance with current economic needs and political expediency, an important part of which is the regular replacement of employees from the managerial level. The results of the research can be used to improve the legislation of the Russian Federation in the field of municipal administration.