Abstract: Modern approaches to assessing the effectiveness of investments are based on the theory of rational choice, and the same applies to investments in health. At the same time, a person’s real behavior differs from rational behavior. The purpose of the study is to propose scientifically based methodological approaches to taking into account the characteristics of health-saving behavior of workers to increase the effectiveness of measures to reduce health risks. The object of the study is the working population and the characteristics of its health-saving behavior as a factor in the economic efficiency of measures to reduce health risks. Based on Russian and foreign studies, the provisions on cognitive distortions that cause negative features of self-preserving and health-preserving behavior (including patterns of self-destructive behavior) are summarized. Approaches to identifying the characteristics of health-saving behavior of employees of an economic entity, as deviations from rational behavior, have been formed on the basis of cognitive distortions formulated in the scientific literature that are characteristic of making a person’s choice in matters of health. An algorithm is proposed for analyzing the characteristics of such behavior (as deviations from rational behavior) and taking into account their impact on assessing the economic effectiveness of preventive measures and developing measures to improve their effectiveness. Criteria for the effectiveness of measures to manage the effectiveness of preventive measures, developed taking into account the characteristics of the health-saving behavior of the organization's team of employees, are formulated (based on the calculation of the total effect and result per unit of invested funds, both in the organization of the event itself and in the implementation of measures to improve efficiency).

Abstract: Within the framework of the "Strategy for improving financial literacy in the Russian Federation for 2017-2023" developed by the Government of the Russian Federation in order to form an understanding among the population of the importance of paying taxes, to increase confidence in the tax system of the Russian Federation, they actively carry out activities aimed at forming a positive attitude towards the tax policy of the state. The purpose of this work is to develop a mechanism for identifying areas of influence on the level of tax culture of individuals for the purposes of a risk-based approach in the prevention of tax violations. The subject of the study is the level of tax culture of a particular region of the Russian Federation, determined through the amount of debt of citizens to pay taxes and fees.
As part of the development of a differentiated approach, an analysis of legal documents and a content analysis of the statistical base of court decisions based on Article 48 of the Tax Code of the Russian Federation for 2019-2021 were carried out. With the help of graphical analysis, the development of a map with QGIS technologies using the Jenks natural discontinuity classification method, a cluster analysis of territories was implemented and municipalities were identified, the tax culture of the population of which must be given priority impact.
The novelty of the study lies in the fact that, using the example of a separate subject of the Russian Federation, a mechanism was formulated and tested to identify areas of influence on the level of tax culture of individuals for the purposes of a risk-based approach in the prevention of tax violations. The practical significance lies in improving the efficiency of the supervisory activities of tax authorities.

Abstract: Unwillingness to carry out preventive measures and follow the principles of a healthy lifestyle (and, accordingly, spend money on it) can be considered as an example of irrational behavior not only from a medical point of view, but also from an economic point of view.
The economic justification of the effectiveness of investments in health is not only a tool of personal financial planning for a person with a certain level of financial literacy, but also another argument for encouraging the population by the state and the employer to health–saving behavior of individuals.
The proposed article is devoted to the relationship of a person's financial literacy with his decision-making about health-saving behavior and the implementation of measures aimed at reducing the risk to life and health.
The results of research on financial literacy as a determinant of human health and financial literacy in the context of investing in one's health are studied on the data of the scientometric database Scopus.
There has been a sharp increase in interest in this topic in the international research field since 2020. The analyzed works show that financial literacy is not determinant in health-saving behavior, but can be used as a tool for making rational decisions.
Based on the theoretical analysis of normative and literary sources (domestic and foreign methodological recommendations, materials of scientific articles presented in the RSCI and Scopus database from 2000 to 2022), the main approaches to assessing the effectiveness of investments in disease prevention for an individual within the framework of personal financial planning as a way of rational decision-making are summarized.
Conclusions are drawn about the complexity of independent "rational" calculation of the effectiveness of investments in health, regardless of the level of financial literacy. The assumption is made about the need to use formalized approaches in assessing investments in health as a tool for rational decision-making on the one hand, and a tool for improving health literacy.

Abstract: Assessment of the efficiency of health expenses requires an accurate cost estimate. Assessment of the results (effects), reflected in qualitative and natural indexes (health, life expectancy, quality of life) does not permit giving their cost estimate. The subject of this research is the economic assessment of losses from reduction in life expectancy due to harmful and hazardous work conditions. The goal of this work lies in formulation of methodological approaches towards economic assessment of the impact of work environment on life expectancy of the employees. The proposed in the article algorithm of economic assessments relies on accepted in the Russian Federation Methodology of Assessment of Economic Losses Caused by Mortality of the Population. Reduction in life expectancy due to harmful or hazardous work conditions was calculated as the difference in average life expectancy without harmful and hazardous work conditions or with them presents. The indexes mortality rate among men growth proportionally with the increase of length of their employment for subcategories of 3.1 and 3.2; maximal deviation from average life expectancy in the comparison category comprised 8.3 years less for subcategories 3.3 for men; the largest deviation from life expectancy among women is observed under the subcategory 3.1 (6.6 years less). Economic losses from reduction from shortening of life expectancy for men who worked in harmful conditions comprised 136.6 million RUB in GDP (for 98 people), while for women it comprised 20.8 million RUB in GDP (for 14 people).