Russian households, the basis for society’s existence through sustainable reproduction, are the study’s subject. This work aims to evaluate how achievable national targets are by 2030–2036, considering the social and demographic policies in place. The importance of this work stems from the worsening issue of income disparity in Russia, which persists between different household groups and economic sectors. The methodological basis of the study comprised E. Engel’s methodology for studying household budgets, comparative analysis, synthesis, and statistical and graphical methods of data processing. The author pinpointed and categorized Russia’s primary income issues, highlighting significant disparities among different household groups and economic sectors. The study examined how Russian household spending structures have changed this century, showing ongoing poverty in the lowest income groups and consistent inequality. Researchers assessed household healthcare spending and found regional and rural/ urban disparities, suggesting rural populations experience more poverty. The study’s scientific novelty is showing the necessity of shifting socio- economic policy to address income disparities within Russian households and regions. This involves prioritizing faster income growth for lower- income groups and for wages in sectors focused on human capital development. The author raises large families as an important social, rather than demographic. The emphasis is placed on the necessity of a balanced, long-term external migration policy. This policy is crucial for the relationship between Russia and Central Asian nations, which are significant contributors to Russia’s economy. The author defines strategic priorities suitable for developing state social programs. The study concludes: the 2014 Social Support Program is no longer current and a new document is needed to align with today’s conditions; it is necessary to bring Russia’s migration policy into line with the institutional documents of the CIS and the EAEU; it is advisable to use the German experience of revising the Social Code (SGB II) to enhance Russian labor law standards respecting the parents’ rights in large families.

This study’s relevance stems from the substantial increase in private investors. Understanding their behavior is key to suggesting ways to boost stock market value, which is a top priority for the Russian President. This research examines the subject of impact investing’s role in enhancing citizens’ financial health, balancing public and private interests, promoting sustainable development, and improving overall quality of life. The paper aims to identify the potential of impact investing as a tool for increasing the personal well-being of Russians by fostering an impact investing culture focused on positive social and environmental effects. The scientific novelty of this research is its demonstration of conclusions drawn from combining quantitative and qualitative sociological methods. This integration aids in establishing impact investing within a foundational methodological framework. The author used the following research methods: an analysis of theoretical approaches to impact investing as a tool aimed at achieving Russia’s national development goals and boosting the financial well-being of citizens; statistical processing of data obtained during a survey of private Russian retail investors by a group of researchers from the Financial University as part of implementing the Financial University’s state assignment for 2025. Russian opinions on socially responsible investing revealed a substantial socioeconomic disparity. One perspective is a significant number of respondents lack sufficient understanding of impact investing; another one is that because of their upbringing and traditional values that have historically shaped the sociocultural code of the people, Russians show a high commitment to the basic principles of responsible investing. The study proves that this identified the conflict, according to the study, results in broad Russian disagreements about impact investing and its outlook. The author has systematized how respondents view the significance, status, and promising channels for developing informational and educational efforts to expand the impact investing market. The conclusion drawn is that impact investing ought to be the subsequent step in Russia’s financial culture evolution, enacted by the state. Financial institutions and the education system should play a special role here.

The study’s object is the state pension system. Its relevance is linked to the state’s expanding duty to cover pension liabilities for all insured persons during economic fluctuations and demographic shifts. This research aims to analyze the outcomes of the insurance pension reform to pinpoint key factors for success and show the necessity of legally integrating the current pension system. This initiative seeks to uphold the entitlements of the declining employed workforce, using mixed models to build pension rights for those who are self-employed or unemployed. The research methodology is based on a thorough actuarial and statistical examination of elements that directly shape the pension system’s growth. The primary goal is to examine how the set target parameters are being implemented, given the heightened expectations for the well-being of the country’s pensioners. It is formulated in the national goals (Decree of the President of the Russian Federation No. 309 of 2024). Besides, the capabilities of the budgetary system have been pinpointed in the upcoming planning period of 2026–2028. The study’s findings confirm the hypothesis that government regulation should focus on both decreasing pension budget costs and broadening eligibility for pension rights across different working-age groups, considering both traditional and emerging employment types during the digital transformation of the workforce. The author determined that public administration is currently faced with a fundamentally new set of tasks: ensuring funding for a minimum level of social protection for all pensioners’ categories and a decent living standard for older generations, on the one hand, and creating conditions for activating the personal participation of various categories of the working-age population in shaping their own well-being upon loss of ability to work, on the other. The study’s major conclusions confirm the idea that even though fewer low-income pensioners exist, older people’s quality of life is still far from the goals in official plans. This poses significant dangers and calls for new strategies to meet national objectives by 2030.

The study’s object is pension savings systems in developed countries that have proven their long-term effectiveness. The research aims to discover effective pension investment models suitable for Russia. The significance of this work stems from the escalating issues within the Russian pension framework, such as population aging, a deficit in the pension fund, and diminishing public faith in investment- based pension plans. To address these challenges, the author proposed to draw on international experience in investment-c umulative pension models. The primary research method involves comparing qualitative and quantitative data from pension systems, focusing on savings returns, sustainability, investment security, and the government’s involvement in managing pension funds and safeguarding investors. Successful multi-tier systems, according to the study’s results, blend a fundamental state pension with a required funded element, involving widespread citizen and private fund engagement. Global experience shows these plans yield strong returns (3–5% over inflation), securing a stable pension system and boosting economic growth via financial markets. This work is novel because it thoroughly examines international pension systems, factoring in Russia’s unique socio-economic context. The author presents a sequential framework for integrating international experience, considering the current condition of Russia’s financial market and the influence of external limitations. The author suggests a mandatory, funded pension system that includes voluntary options. The study also recommends broadening investment possibilities for these funds, enhancing government oversight and safeguarding of savings, and establishing legal assurances for citizens’ pension asset ownership.

The object of this research is to investigate robotization initiatives in the core production departments of industrial companies. The study aims to validate robotization choices by consistently evaluating critical business project selection factors, and to create and suggest scientific and practical implementation advice. The research basis uses standard scientific and economic-statistical methods to support different ways of carrying out robotics projects. The research results are practically useful and scientifically valuable because they create a method for making informed choices about robotics projects. This method uses both qualitative and quantitative factors to evaluate project appeal and choose the best ones, aligning with strategic goals and business development by ranking them gradually. The authors concluded that to implement robotics projects, companies must weigh both qualitative and quantitative aspects and prove their methods for calculating evaluation metrics.

The significance of this research arises from the growing digital transformation within financial systems, which influences payment infrastructure, monetary mechanisms, and daily economic practices. A context is forming where people expect cash to be displaced, driven by the growth of non-cash payments, the crypto market becoming institutionalized, and the creation of central bank digital currencies. Despite the idea of money dematerialization, Russian statistical data, specifically on the M0 monetary aggregate, indicate that the cash component of the money supply remains persistent and has even grown at times, contradicting the notion of stable cash circulation (CC). This leads to a thorough theoretical and empirical examination, focusing on financial stability, technological advancement, and inclusive payment systems. The subject is examining the interplay of economic, institutional, behavioral, and technological elements that shape CC’s stability within the digital economy. This study aims to thoroughly organize and examine the fundamental contradictions within noncash payments in the digital economy. It also seeks to pinpoint the causal links that explain why these paradoxes persist, even as non-cash and digital payment methods become dominant. To achieve this, the authors focused on these key objectives: analyzing statistical trends in Russian and international CC dynamics; the paradoxes of demand, regulation, and technological evolution of non-cash payments were classified; the determinants of transactional and non-transactional demand for cash were identified; the limitations of demonetization policy were determined, considering the associated social and economic effects; and the concept of a hybrid monetary system model was substantiated. This research is methodologically grounded in an interdisciplinary framework, incorporating systemic and comparative analysis, economic and statistical techniques, and a theoretical synthesis of ideas from monetary economics, economic sociology, and financial law. As a result, the authors determined that non-cash stability is multifaceted and exists as a set of interwoven paradoxes. From the user’s perspective, several paradoxes emerged: stable demand, a liking for physical money, using cash for privacy and financial independence, and its role alongside electronic payments. On the government’s end, the paradoxes of fiscal control, monetary sovereignty, cash’s dual fiscal function, and monetary policy’s limits were established. The M0 aggregate’s expansion is primarily linked to demand unrelated to transactions, its role as a “safe haven”, and the aim to mitigate institutional and technological risks. The scientific novelty stems from an interdisciplinary perspective on non-cash money’s stability as a systemic occurrence, driven by cash’s core traits of complete liquidity, independence, anonymity, and perceived tangibility. It also involves organizing the paradoxes within the monetary system’s digital evolution. The authors concluded that radical demonetization is impractical in the near future. A hybrid model, where cash and electronic/digital money coexist and offset weaknesses, is envisioned for the future monetary system. These findings have real-world consequences for creating fair public policy that serves everyone and keeps the monetary system stable.

This study’s subject centers on the tools used for analyzing requirements, emphasizing their importance in business analysis, their impact on change management, and their contribution to business efficiency. This study aims to investigate how the CustDev method can be practically used to gather useful information for business change projects. It also seeks to assess the method’s traits, its suitability for corporate management, and how it influences the evidence base for management choices. CustDev’s theoretical and methodological principles, developed from study findings, offer an advanced approach to identifying stakeholder needs and creating customer-f ocused business strategies. Recommendations for its application are also included. According to the study, requirements analysis involves close communication and information exchange with stakeholders. The description of the CustDev method’s content highlights its unique features for prioritizing customer requirements. The basic tenets of CustDev are verified, alongside a discussion of its instruments, functionalities, and boundaries. CustDev’s research stages are outlined, along with suggestions for carrying out analytical work at each step. The author concluded that the proposed methodological developments and recommendations for the practical application of the CustDev method would boost companies’ level of analytical support for change management. As a result, their decisions are better supported, which helps achieve corporate goals and ensures maximum customer satisfaction.

The relevance of this research arises from the expanding influence of non-financial reporting (NFR) in achieving corporate transparency and cultivating confidence among investors, governments, and the public during the shift to sustainable development. The coal industry, facing significant environmental and social scrutiny, must address unreliable NFR indicators. This is crucial because the accuracy of ESG data directly influences companies’ reputations, investment opportunities, and regulatory standing. Inaccurate non-financial data, seen in formal reports, hidden negative information, and greenwashing, misrepresents companies’ true performance, requiring the creation of scientifically valid methods for detection and initial evaluation. The study aims to develop and test a model for assessing the risk of NFR unreliability (the R index), considering the specifics of the coal industry and based on a combination of qualitative and quantitative indicators. The methodology is based on integrating current international standards (GRI 2021, SASB, ISSB IFRS S1/S2) and Russian regulatory documents —  the Bank of Russia’s methodological recommendations (2023) and the RSPP Sustainable Development Guidelines. The authors used content analysis methods, comparative analysis, data normalization, and expert assessment of indicators. The proposed model includes both qualitative and quantitative indicators. The former reflects the completeness, structure, and consistency of the disclosures. The latter characterizes the deviation of actual ESG indicators from industry benchmarks. Data normalization within the range [0;1] scale and the use of expert weighting enabled the formation of an integrated unreliability risk index R, which allows companies to be classified according to the risk levels of their NFR unreliability statements. The model’s testing involved a sample of major coal companies and was enhanced by an examination of industry indicators derived from data provided by Rosstat, Rosprirodnadzor, and ESG reports. Despite adhering to GRI and ISSB standards, the study’s results varying reliability in non-financial disclosures. It also identified a gap between reported ESG transparency and the actual consistency of the data. This reinforces the need to centralize ESG reporting verification, establish internal ESG audits, and adopt digital disclosure, aligning with the broader move towards more robust ESG disclosure verification. The scientific innovation of this research stems from creating a thorough model to numerically evaluate the trustworthiness of non-financial disclosures. This model synthesizes content analysis, quantitative assessment of metrics, and expert assignment of weights to these metrics. The R model enables unreliability risk identification by contrasting disclosures with industry parameters, a feature absent in current methods. The study’s outcomes hold practical importance for audit firms, analysts, regulators, and rating agencies. They provide a foundation for developing a national system to monitor the accuracy of non-financial disclosures in high-risk economic sectors.

Environmental protection issues are a recurring theme in national policies worldwide and a key focus for many political parties. The subject of this study is the financial instruments for implementing the environmental agenda used at the state level. The study’s purpose is to analyze the ways and tools states used to provide financial incentives for environmental actions, and to propose ways to make them better. The objectives include examining environmental protection as a state strategy priority, evaluating the Russian Federation’s fiscal policy’s impact on its environmental agenda, and developing recommendations for environmental sustainability. The core scientific novelty is the revised and structured system for identifying government financial incentives aimed at environmental preservation. The study involved a meta-analysis of how fiscal policies have been applied to environmental objectives. An assessment was made of the volumes of budgetary allocations for environmental protection in the Russian Federation. The authors employed methods such as analysis, synthesis, comparison, and grouping in the analytical segment of the research. New plans have been developed to encourage environmental sustainability nationally and globally, considering current challenges. The study’s findings led to a proposed classification of environmental taxes, fees, and charges, along with identifying promising avenues for their enhancement. It’s been concluded that the environmental agenda is still relevant to the state’s unified strategy.

This study focuses on the theoretical and methodological groundwork for a system of indicators and indices designed to evaluate the growth of small and medium enterprises (SMEs) within the expanded BRICS nations. The research is relevant and scientifically new because no comprehensive methodology exists to assess SME development across the larger BRICS group, accounting for institutional and statistical disparities. The study’s object is the state policy of the expanded BRICS countries to stimulate the activity of the SME sector. This pertains to a framework for judging how well SMEs perform, along with benchmarks for assessing the success of state aid in meeting national economic aims. The goal is to develop a methodology for assessing the level of SME sector growth in the extended BRICS countries. The analysis of national SME development strategies and indicators (2022–2024) supports the establishment of consistent criteria and standardized assessment methods, which will allow for data comparison and evaluation of state aid effectiveness.

The proposed indicators and index facilitated the identification of country groups by SME sector development level, along with the characterization of their government regulation and entrepreneurial ecosystem models. The study used a comparative analysis of national support programs, a review and synthesis of sources, theoretical modeling, and other general scientific methods. The authors paid particular attention to analyzing key SME development indicators: the share of SMEs in non-resource GDP, the share of SME employment, the growth rate of enterprises, and the SME density coefficient. The research resumed that SME growth across nations shows varied patterns due to disparities in economic frameworks, institutional capabilities, and governmental policy focuses. The conclusion is that essential elements include strategic planning for SME development and support, and a comprehensive approach to evaluating this economic sector.

This study examines the subject of businesses cooperating on innovation to achieve technological independence and leadership in Russia. The paper aims to find and assess potential ways to enhance tax incentives for collaborative innovation. Given the unprecedented economic sanctions that are weakening Russia’s scientific and technological potential, the study’s relevance stems from the Russian Federation’s limited access to innovative technologies, which poses a risk of technological lag and reliance on unfriendly countries. The study merged and analyzed research data concerning the effect of collaborative actions on an organization’s innovative output. The analysis examined contractual structures used in cooperation, including their tax implications, and highlighted their pros and cons. The research results outlined a favored system for collaborative innovation activities, uniting science (intellectual property rights holders), investors, and entrepreneurs. The work identified components of a tax incentive system for joint innovation participants, established parameters for tax burden determination, and simulated its calculation. The authors concluded that their suggested preferential tax system makes innovative activities more appealing and less risky by fostering cooperation and offering tax benefits.

The subject of this study is techparks, which play a leading role in economic diversification and stimulating innovative regional development. The research aims to pinpoint and assess significant imbalances and factors that influence the economic success of techparks within the Siberian Federal District (SFD). The study’s objectives are to conduct a comparative analysis of the economic and tax indicators of six SFD techparks, calculate specific performance metrics, and uncover reasons for differences between regions. The research base contains official statistics and materials from the State Industrial Information System (GISP) concerning techparks, covering the period until 2024. A comparative analysis of the six SFD techparks was the main method, examining production volume, infrastructure investment, tax deductions, resident and job figures, tax incentives, and specialization. To assess performance, the authors used calculated indicators, including production per resident, tax return (the ratio of taxes to production volume), and the return on public investment. Novosibirsk region’s techparks significantly outperform those in Omsk region, Altai Territory, and Buryatia, based on nearly all key indicators. For instance, even without tax breaks for all techparks in the Siberian Federal District, Novosibirsk’s techparks yield the highest tax revenue and a strong return on public funds. Record levels of private investment have been observed in Omsk, coinciding with low tax returns. The techpark system in the Siberian Federal District exhibits severe developmental imbalances, as highlighted by the study’s findings, where Novosibirsk’s achievements overshadow underlying systemic problems in other areas. The paper findings of techpark performance led to the following conclusions: the lack of differentiated tax mechanisms and adapted public- private partnership models hinders further development of techparks; to address the imbalance, a targeted regional policy is required, including introducing incentives for new techparks, strengthening their cooperation ties, and revising investment models with due regard to local specifics.

The study’s subject is the models, forms, and risks of using artificial intelligence (AI) in tax administration (TA). The rapid digitalization and incorporating AI across all societal sectors, including TA, dictates the importance of this work. The goals are an attempt to ascertain the possibilities of using AI to implement the concept of «Tax Administration 3.0»; this research employs a methodology rooted in tax theory, using TA’s forms and methods to ensure compliance with tax laws. The study’s results show Russia is among the global frontrunners in tax administration digitalization, a result of its steady adoption of the TA 3.0 approach. The authors defined the key directions for further development of AI in the service of TA, including: technological complication of TA procedures with simultaneous simplification and development of interaction personalization between taxpayers and tax authorities; scaling of predictive AI models, further automation of internal processes of tax authorities; deep integration of databases of state agencies, organizations, and digital platforms, transforming them into tax “agents” implementing tax processes within their systems; state legal regulation of implementing AI in the tax system, ensuring the reliability, transparency, and accountability of the implemented AI; and the use of AI solely as decision-making support while retaining the function of making management decisions by humans. To reform tax systems, the conclusion is that AI needs to be a core element within a larger tax ecosystem that incorporates regulatory structures, organizational setups, existing IT, and human skills. The authors advised increased application of both local and global AI usage insights. This would help detect undisclosed property changes, streamline internal tax authority workflows, and offer a service for the automatic pre-filling of personal income tax returns using data that the tax authority receives from third parties.

The paper’s subject focuses on the theoretical and practical aspects of Russia’s budget policy development and execution, considering its adaptation to current challenges. This study aims to examine existing Russian budget policy methods and suggest improvements for more valid measure selection, along with practical modernization strategies. The research points out problems with the current method for setting budget policy in Russia. These problems stem from 21^st-century global issues like the new normal, geopolitical strain, and a changed social contract, making this study relevant. The results lead to the creation of a systematic method for setting budget policy goals, aims, and metrics. This method is structured as an algorithm that guides all steps of budget policy development. It starts with establishing broad targets aligned with public policy aims and concludes with choosing concrete actions. The study’s scientific novelty lies in its justification for extending the regulatory approach, typically used in budget drafting globally, to budget policy development. The study’s final point is that it would be wise to integrate contemporary principles into budget policy creation and execution, grounded in the scientific tenets of neo-pragmatism. This accounts for the expected medium- and long-term effects of its execution. The author’s recommendations focused on modernizing Russian budget policy to effectively meet contemporary challenges and policy objectives.

AI technologies are increasingly affecting all areas of human life, including art. This study aims to measure the effect of AI on artistic production, pinpoint its capabilities in restoring and verifying artworks, and outline the legal implications and potential of generative art for the art market and investors. This research explores the subject of AI’s legal and technological capabilities in art creation. The author used comparative and systemic analysis methods, as well as statistical data. The evolution of neural networks has established AIgenerated art as a novel creative path, influencing the established art market and enriching artistic diversity. The market for AI-generated art is booming, largely thanks to its primary buyers, who are young collectors. The rise of AI art platforms simultaneously broadens the market and amplifies investor risks due to blurred authorship lines, deterring long-term investment. The author concluded that legally safeguarding intellectual property rights and adhering to the AI Code could further develop these technologies. This study’s outcomes offer a way for the legislative and executive branches to refine AI regulations in the art market, safeguard investors, and encourage innovation.