Abstract: Modern sanitary-epidemiological and environmental challenges produce changes in the structure of supply and demand in tourism. The share of cultural and ecological recreation in domestic tourism is growing, with a focus on the consumption of goods from local producers. The universal digitalization of public life increases the importance of cultural self-identification and creative self-expression, which also affects consumer behavior. All this forces tourism enterprises to look for new solutions to adapt their production processes and increase digital maturity. However, the complex of internal and external factors that have a decisive influence on management decision-making makes it difficult to apply existing models of digital transformation of organizations engaged in the field of tourism services. The expert literature on these issues is limited to examples of large companies and entire resorts. The author conducted an approbation of the methodology for drawing up a digital transformation strategy, proposed by a team of authors in the work "Digital Transformation Strategy: write to execute". The study is presented in the form of a case study of an Internet service development project Biggeo.ru the Sochi travel company. The article presents the experience of developing and implementing a digital transformation strategy for a travel agency, which can be useful both to representatives of the scientific community and creative industries involved in the development of innovative products and services, as well as to the heads of companies of alternative types of tourism. The digital transformation model was based on a crowdsourcing approach in the field of cultural and creative tourism, thanks to which the historical and cultural online travel guide was developed. The work carried out made it possible to confirm the hypothesis about the possibility of using this model in small enterprises of the tourism sector, to carry out a detailed description of the process of drawing up a strategy and to fill a gap in the scientific and expert literature devoted to this area. New in-demand activities and an innovative digital product, which appeared due to the implementation of the strategy for increasing digital maturity, allow us to characterize the first results of the project as successful, and the developing project is able to meet the needs of stakeholders in tools for promoting cultural and creative tourism.

Keywords: Digitalization strategy, Innovation product, Creative tourism, Case-study, Internet-service, Digital Transformation, Crowdsourcing, Experience economy, Cultural tourism, Creative industries

Abstract: The object of the study is the economic policy of stimulating radio-electronic production within the Russian economy. The subject of the study is tax instruments aimed at regulating the economic processes of industrial production of radio-electronic products. The author examines in detail the current state of the radioelectronics industry in Russia: the role of radioelectronics for the further growth of the national economy is substantiated, an analysis of industry entities is presented, the main aspects of production and economic efficiency are studied, an analysis of investment flows is carried out, and the main obstacles to further development are identified. Particular attention is paid to the issue of overcoming the mentioned obstacles by creating an effective system of tax incentives for radio-electronic enterprises. The novelty of the study lies in the formation of two conceptual proposals for improving the mechanism of tax incentives for the radio-electronic industry: “within the framework of the current maneuver” and “under a separate tax base.” The first concept is designed to eliminate the shortcomings of the current incentive model for radio-electronic enterprises. As part of its implementation, the author examines the shortcomings of existing corporate income tax benefits, describes the problems of their practical application, analyzes various ways to eliminate shortcomings and makes proposals for their improvement. The second concept, in turn, is aimed at expanding the benefit beyond the “radio-electronic enterprise” towards “radio-electronic production”.

Keywords: the economic growth, industrial tax policy, development economics, electronics industry, support radio-electronic production, tax benefits, radio electronics industry, tax incentives for electronics, economic policy, tax

Abstract: The article presents the results of a sociological study, the subject of which is the migration intentions of modern students. The empirical object of the study was students of the Financial University under the Government of the Russian Federation studying at undergraduate educational programs. The choice of the research subject is not accidental. On the one hand, studies of the last ten years show a fairly high level of migration intentions of students who are ready to migrate both within the country and abroad for educational or career purposes. On the other hand, there have been changes in the socio-economic situation, which can also affect the migration mood of young people, for example, an increase in demand for labor can give new career opportunities within the country. The study of migration intentions in the context of ongoing socio-economic changes, as well as the analysis of factors affecting students' migration intentions, seem extremely relevant from the point of view of training qualified personnel and providing the national economy with labor. The sociological study included two stages. At the first stage, a quantitative study was conducted, 400 respondents from among the students of the Financial University were interviewed. At the second stage of the study, 12 in-depth semi-structured interviews were conducted with graduate students. The results obtained during the sociological research allow us to conclude that there have been no significant changes in the migration intentions of students, despite changes in the socio-economic situation. Continuing education and/or employment are still the main migration goals. It is important to note that the main influence on migration intentions is provided by subjective factors and the life context: income level, family relationships, the presence of social ties both within the country and abroad. The scientific novelty of the research lies in the study of students' migration intentions in the context of ongoing socio-economic changes, as well as in the use of a combination of quantitative and qualitative research methods, which allows a deeper understanding of the ongoing social processes.

Keywords: internal migration, training, employment, migration factors, social conditions, students, migration intentions, migration, external migration, changes

Abstract: Currently, the Russian Federation is actively modernizing the social support system of the population, taking place in the context of achieving the national development goals until 2030, which include the goal of reducing the poverty level. However, despite the broad architecture of the social protection system, the poverty level in the Russian Federation remains significant, which actualizes academic research on fine-tuning the targeted social support system. The subject of the study is the effectiveness of government spending on the financial provision of targeted social benefits (first of all, the monthly allowance in connection with the birth and upbringing of a child under 17 years of age as the main targeted payment in the Russian architecture of targeted social support measures). Based on the indicators proposed by the author, an assessment of the social and budgetary effectiveness of the monthly allowance in connection with the birth and upbringing of a child under 17 years old was carried out. It is concluded that there are "inadequate funds" in the structure of budget expenditures directed to the financial provision of this payment, creating a surplus (surplus) of income for some recipient households in relation to the subsistence minimum. This property is caused by the discrete procedure for determining the amount of payment for households with different incomes. At the same time, it is shown that the maximum payment amounts are insufficient to remove the least well-off households with children from the poverty zone. Moreover, the author's analysis showed the cost comparability of these post-transfer deficits and income surpluses, which made it possible to form the author's proposals for targeted redistribution of budget funds. So, based on the identified problems, changes are proposed to the procedure for assigning monthly allowances in connection with the birth and upbringing of a child under 17 years old, related to the transition to a continuous determination of the amount of payment based on the size of the income deficit of the recipient household. The proposed redistribution of budget funds makes it possible to completely overcome the poverty of households with children and does not require additional budget expenditures. These results have high practical significance for the activities of the Ministry of Labor of Russia and the Ministry of Finance of Russia, as well as regional executive authorities responsible for the implementation of social policy.

Keywords: social efficiency, social assistance, social security, child benefit, performance indicators, budget efficiency, households with children, poverty of the population, the federal budget, efficiency of budget expenditures

Abstract: The object of the study is the compulsory medical insurance system in the Russian Federation. The subject is the reduction of idle money in the compulsory medical insurance system. The authors conducted a financial justification for assessing the scale of one of the idle turnovers associated with the counter movement of funds in the compulsory medical insurance system: when paying insurance premiums for compulsory medical insurance of persons employed in medical organizations and forming tariffs for the provision of medical services (the cost of which includes wages with accruals for payments for wages, the share of which in some cases exceeds 90%). Particular attention is paid to assessing the volume of financial support for the implementation of the author's recommendations, which has its own specific nuances in comparison with the financial mechanism for implementing the current practice of preferential tariffs for compulsory medical insurance. The authors used the following set of research methods: deduction, structural and dynamic analysis, synthesis, comparison, graphical tools. Scientific novelty is associated with insufficient study in domestic and foreign scientific literature of issues related to reducing the number of idle speeds. It was revealed that in 2022, at least 64.89 billion rubles are accounted for by the payment of insurance premiums for compulsory medical insurance of employees of medical organizations (which is more than 2.4 billion rubles higher than in 2021). The implementation of the author's proposals will not require additional interbudgetary transfers from the federal budget. The results obtained will be useful for practical use in the activities of the Federal Assembly of the Russian Federation, the Government of Russia, the Ministry of Health of the Russian Federation, as well as medical organizations in the framework of making and implementing decisions on the modernization of the compulsory medical insurance system.

Keywords: staff shortage, idle money, compulsory health insurance, public finance, social sphere, budget, budget policy, national development goals, health care, fchi