Abstract: Having appeared relatively recently, foresight as a strategic planning tool has become widespread all over the world. However, experts often limit themselves to a narrow set of the most well-known, traditional tools and algorithms for individual countries. At the same time, modern realities require an active exchange of accumulated international experience in the field of strategic planning, the introduction of advanced foresight methods, as well as their further refinement in accordance with specific tasks and specialization of activities. The purpose of the study is to develop recommendations for adapting traditional foresight methods and algorithms to use in conditions of increasing complexity and uncertainty of business conditions, which will contribute to improving the accuracy of forecasts and making effective strategic decisions. The subject of the study is the theoretical aspects and practical experience of using foresight in the international context.  The work is based on the method of scientific mapping, which allows analyzing and visualizing the results of research in the field of foresight. A bibliographic analysis of the publications presented in the Elsevier database over the past 23 years has allowed us to systematize knowledge and practical experience in the field of foresight in an international context. A total of 13241 scientific publications were reviewed. Modern approaches to understanding foresight, its role in forecasting in conditions of uncertainty, innovation, and value creation of organizations are considered, actual tasks for which it can be used are identified, and the specifics of organizing interaction between participants in foresight research are highlighted. Using the modeling method, the structure of the "foresight field" for the industry of the region is constructed. It is recommended to pay special attention to the stage of determining the cost items for conducting a foresight and evaluating their feasibility. The refined stage of the post-foresight includes an assessment of the results, the effectiveness of the implemented foresight, as well as planning further iteration of the foresight project. The results of the study contribute to the body of empirical work in the field of foresight and are intended for use by management practitioners and scientists interested in developing fresh ideas for new approaches in strategic management.

Keywords: foresight, foresight methods, IT tools in forsyte, strategic planning, technological foresight, uncertainty, innovations, industry, region, foresight field

Abstract: The object of the study was the innovative development of the regions Russian Federation. The subject of the study is the quantitative and qualitative characteristics of the innovative development of the regions Russian Federation. The aim of the work is to develop and test a methodology for analyzing regions by the level of innovative development, as well as to identify the place of the Russian Federation on the world stage. The assessment of Russia's position in the international community from the point of view of innovative development was carried out on the basis of the values and ranking of countries on the Global Innovation Index. The differentiation of regions by the level of innovative development was carried out taking into account the author's system of indicators and the developed three-stage analysis methodology. As a result of the analysis, the strengths and weaknesses of the country were identified. Recently, the position of the Russian Federation on the world stage in terms of innovative development has weakened, which was facilitated, in particular, by the consequences of the coronavirus pandemic, Western sanctions and other external and internal causes. When assessing the state and potential of innovative development of a country, it is necessary to take into account its peculiarities, including territorial ones. The analysis of the regions of the Russian Federation for the development and implementation of innovations showed their significant differentiation and allowed us to identify the leading and most "vulnerable" regions from the perspective of innovative development. The developed methodology is effective, as it is based on a systematic scientifically based approach and involves an assessment of both individual areas of innovative development of the country and an assessment of their interaction.

Keywords: innovations, multidimensional grouping, synthetic latent category, international aspect, regional differentiation, competitiveness, rating, methodology, statistical analysis, innovative development

Abstract: In modern financial management theory, increasing shareholder wealth has become a priority, displacing profit maximization. Managers strive for sustainable growth of company value, taking into account ESG, human capital management, transparency of information disclosure and strategic planning. However, there is no structured approach to increasing market value that would provide managers with a tool for making informed decisions that take into account the relationship of all important factors. Existing studies offer scattered recommendations, but do not provide a complete picture for optimizing company value. This study is aimed at developing an algorithm for forming the market value of a corporation when making strategic financial decisions, based on factor dependence – disclosure of financial information and inclusion of ESG factors in integrated financial statements. The object of the study is corporations whose shares are listed on the stock exchange. The subject of the study is a set of financial relations associated with the formation of market value in the financial management system of corporations. The study used a systematic review of the literature on the factors influencing the formation of company value was conducted and algorithmic representation of concepts in the form of diagrams, hence formulating a decision-making algorithm. The novelty of this study lies in the creation of a comprehensive strategy aimed at increasing the market value of the company, taking into account four main aspects: integrating ESG factors into business processes, ensuring transparency of information, effective human resource management and developing a strategic corporate plan. Also, the presented algorithm considers various aspects, such as investing in environmentally friendly projects, risk management. The development of the algorithm includes several stages: analysis of the internal and external environment, creating a competitive advantage through defining a long-term corporate financial strategy and strengthening social capital by promoting a positive brand image.

Keywords: sustainable development, financial sustainability, ESG, information disclosure, integrated report, company value, corporate governance, KPI, sustainable investing, human capital management

Abstract: The article analyzes the structure and dynamics of financing of the national Healthcare project in the Russian Federation for the period from 2019 to 2024. The study analyzes the distribution of budget funds in the context of federal projects. The key areas of financing are considered, such as the fight against cancer and cardiovascular diseases, the development of children's healthcare, the modernization of primary healthcare, as well as the creation of a single digital circuit in healthcare. Special attention is paid to the impact of inflation on the volume of budget allocations, therefore, the values of the indicators are recalculated in comparable prices. The results of the analysis show that despite significant changes in some areas, the general trend indicates an increase in financing of the national project, exceeding the inflation rate. The analysis highlights the need for careful monitoring of budget spending in order to minimize the risks of not achieving the set goals and increase the effectiveness of project implementation. Attention is focused on the formal approach to the allocation of funds and the need for more flexible management of financial resources, depending on the actual implementation of plans and performance indicators.  The research methods and methodology in the article include an analysis of structural and dynamic indicators of financing, budget allocation for federal projects and the impact of inflation on budget allocations. A comparative analysis of planned and actual data is used to identify trends and savings reserves. The scientific novelty of the article lies in an integrated approach to assessing the financing of one of the key national projects in Russia - "Healthcare". The study uses new methodological approaches, such as the calculation of the integral coefficients of Gatev's structural shifts and Salai's structural differences, which allows for a deeper understanding of changes in the allocation of budget funds in the context of federal projects. The novelty also manifests itself in the analysis of financing at comparable prices, which provides a more objective assessment of the dynamics of economic processes, taking into account inflation. This makes it possible not only to identify current trends, but also to propose measures to improve the efficiency of the allocation and use of budgetary funds, which is an important contribution to the theory and practice of public administration in the field of healthcare.

Keywords: national project, federal project, healthcare, National goals, budget, Budget allocations, Inflation, Financing, Public administration, Comparative analysis

Abstract: Various changes in the state tax policy of the Russian Federation in relation to individuals represent an urgent topic for comprehensive research. Of particular importance is the issue of assessing and forecasting the consequences of the introduction of these changes affecting socio-economic indicators, both for individual subjects of the Russian Federation and the country as a whole. This article proposes an approbation of the author's integral methodology for evaluating the effectiveness of the special tax regime "Professional income Tax" (hereinafter – the NPD) presented in the previous article by the author "Integral methodology for evaluating the effectiveness of the special tax regime "Professional income tax". The approbation of the methodology based on current data (for 2022 on the example of the subjects of the Volga Federal District) allows us to draw conclusions about its applicability, as well as to develop practical recommendations for improving tax policy in relation to individuals. The integrated methodology developed by the author for evaluating the effectiveness of the NPA is a tool that can be useful for both researchers and practitioners in the field of taxation and economic policy. Based on the results of the conducted approbation of the integrated methodology for assessing the effectiveness of taxation on the example of the NPD, it was concluded that it is universal and promising for evaluating any special tax regimes for individuals. The application of this methodology allows us to take into account the individual characteristics of the assessed tax regime and analyze its impact on socio-economic indicators. The use of an integrated methodology makes it possible to assess not only the budgetary effectiveness of the special tax regime, but also its social and economic consequences. This is a new and non-standard tax policy tool that allows to assess a wide range of consequences of the introduction of various special tax regimes and compare their effectiveness with each other. This approach to the assessment of special tax regimes opens up new opportunities for making informed decisions in the field of tax policy, taking into account both financial and social aspects. As a result, the use of an integrated methodology can contribute to more effective management of tax regimes and reduce negative socio-economic consequences.

Keywords: professional income tax, special tax regime, self-employed, assessment of tax efficiency, state tax policy, regional development strategy, micro-entrepreneurship, budget efficiency, integral methodology, social efficiency

Abstract: The publication examines the differentiation of wages in the agricultural sector of the Russian economy, compares it with the general situation in the country, identifies regional and gender differences, analyzes the volume of social benefits and taxable monetary incomes of the population by municipal districts and urban districts of Kuban. The changing socio-economic environment, business conditions and the economic situation in the country and the world encourage the development of certain aspects of the problem of territorial differentiation of wages for agricultural workers and monetary incomes of the population, taking into account the current labor market conditions. Wage differentiation is one of the factors of income inequality of the population, it affects the stratification of the population in terms of living standards. Districts and urban districts of the Krasnodar Territory differ in terms of population, income and social benefits per inhabitant. The research applied general scientific methods of scientific cognition, statistical groupings, methods of economic analysis and data visualization. It has been found that, in the whole country, women's wages are growing faster than men's. However, the opposite situation is observed in agriculture: the growth rate of women's wages is lower than that of men. The relationship between the population of municipal districts and the income level in the Krasnodar Territory has been revealed. In large municipalities, where there are more job opportunities, the income level is higher. There is a significant differentiation of wages in agriculture in the Russian Federation by region and gender. It is necessary to improve the remuneration system in such a way that it takes into account the contribution of each employee to the overall result, its effectiveness and industry characteristics. Studies of cyclical wage fluctuations, including the seasonal component, as well as the real level of wages in the regions of the country and fair wages of employees of agricultural organizations seem promising.

Keywords: agriculture, economics, wages, differentiation, cash income of the population, social payments, Federal District, Krasnodarskiy kray, gender differentiation, municipality

Abstract: In scientific publications devoted to the analysis of the current state and forecasts of the development of the world economy, the influence of global cyclical patterns is recognized by many experts as the key reason for the emergence of crisis events during the evolution of national economies. At the same time, a number of economists, in addition to objective ones, pay attention to the important role and importance of subjective factors, such as the timeliness of making and making adjustments to management decisions related to the regulation of qualitative and quantitative parameters of the functioning of the financial sector of the economy. These parameters (the size of the currency position, the financial reserves of the state and banks; the levels of credit activity of financial institutions, the creditworthiness of the population, the dynamics of interest rates, etc.) are subject to the most significant fluctuations precisely during periods of economic turbulence, thereby actually determining the depth and duration of each individual crisis. Taking into account the current situation in the national economy, adequate regulation of the financial sector is recognized by experts as a decisive factor determining the course and dynamics of overcoming negative phenomena. Effective regulatory solutions at the level of the state and financial institutions in times of crisis contribute both to the prompt relief of emerging destructive trends and to the early subsequent recovery of the financial market. Along with a review of scientific publications, the article presents the results of the authors' theoretical analysis of the possibility of implementing the regulatory models of financial sector management proposed by B. Bernanke to modern Russian reality. Additionally, the possibility of applying the conclusions of the 2022 Nobel Laureate on the causes of financial and economic crises, including the period of the Great Depression of the United States, in the context of the current situation in global and national economies is considered. In the context of the ongoing change in the systemic cycle of capital accumulation, the improvement of theoretical and methodological approaches to assessing the impact of the quality of regulation by state institutions of the financial sector on the depth and duration of economic recessions becomes particularly relevant. The results of the study allow, according to the authors, theoretically substantiate the possibility of applying financial models and tools of state regulation tested in the conditions of the largest economic crisis in history, such as the Great Depression of the United States, in relation to the current situation in the world and national economies, characterized, as well as in the first half of the last century, by a change in the systemic cycle of capital accumulation.

Keywords: economic cycles, Great Depression, Gold Standard, financial crisis, de-dollarization, banking system, financial intermediary, debt burden, population indebtedness, financial institution

Abstract: The object of the study is the established image of a specific region of the Russian Federation according to the main characteristics of the competitive identity model. The subject of the study is the mechanism of forming an analytical cross-section of the opinions of the expert community in the process of social construction of the image of the region. The purpose of the study is to use the method of expert survey to study the current image of the Orenburg region in the process of social construction. The objectives are to study approaches to understanding the definitions of "image of the region" and "image of the region", as well as to identify the mechanism of social construction of the image of the region, including the processes of habitalization, typification, institutionalization and legitimization. The main research method is an expert survey conducted as part of the situational analysis stage of the process of social construction of the image of the region. The novelty of the research lies in the development of a scenario for an expert survey of subjects of the process of social construction of the image of the region based on the model of S. Anholt's competitive identity. The author's main contribution is to summarize the results of an analytical cross-section of the existing image of the Orenburg region in six components. The Orenburg region has a disparate image associated not only with its stereotypical perception, but also with historical, geographical and natural features. It is proved that in order to effectively construct the image of the region, a comprehensive interdisciplinary approach is needed, in which the emphasis should be shifted towards the sociological study of the attitude of the population, formal and informal subjects of management of the purposefully formed image of the region.

Keywords: region, image, look, the competitive identity model, social construction, habitualization, typing, institutionalization, legitimation, expert survey

Abstract: This article is devoted to the analysis of modern problems and prospects of the organization and implementation of financing of subjects of public control in the Russian Federation. The paper substantiates the importance of subjects of public control in the system of civil society institutions in Russia. The authors of the article argue that the effective organization and functioning of any institution of civil society in the Russian Federation largely depends on the level of its financing. The authors note that the amount of funding for subjects of public control in Russia is not sufficient, which affects both the effectiveness of their work as a whole and the extent to which public control measures cover a potential range of its objects, which, in turn, undermines the overall authority of this institution of civil society. In the course of writing this scientific article, a number of general and particular scientific research methods were used, including: formal-logical; comparative-legal; historical-legal; statistical; sociological; method of analyzing specific legal situations. The paper identifies problems that impede the optimal organization and implementation of financing processes for various subjects of public control in the Russian Federation, for example: the subsidized nature of most regional and municipal budgets; insufficient subsidies from the federal budget for the development of the system of subjects of public control; the lack of development of the institute of public-private partnership in the field of financing the organization and activities of subjects of public control; the lack of elaboration of a system of criteria for evaluating the economic efficiency and effectiveness of the processes of organization and activities of subjects of public control; the lack of consolidation in the legislation on public control of a clear system of sources of financing for this type of activity, as well as the grounds, limits, conditions and types of financing of this activity at the expense of individuals and legal entities.

Keywords: public control, Russian Federation, democracy, problems, financing, public-private partnership, budget, federal, regional, local

Abstract: The article is devoted to the analysis of the possibility of public control over on-site tax audits. The activities of the tax authorities in Russia directly affect the rights, freedoms and legitimate interests of all individuals and legal entities. The problems of organizing and implementing public control measures in relation to the specified activities of federal executive authorities are of great interest and importance, especially in terms of on-site tax audits, during which representatives of the Federal Tax Service carry out within the premises of taxpayer various actions in order to monitor compliance a taxpayer with the legislation on taxes and fees. However, public control over this type of activity of federal executive authorities is fraught with numerous problems, among which one can highlight, for example: the lack of consolidation of this institution of civil society in the Constitution of the country; the lack of detail in the process of public control in the Tax Code of the Russian Federation, including in relation to on-site tax audits; the specifics of the formation of public councils under the Federal Tax Service of Russia and its territorial divisions, in which we question the independence of their members from these authorities. In addition, these problems include: the lack of elaboration of legislation, as well as educational and scientific literature of a system of specific forms, methods, principles and types of public control measures in relation to on-site tax audits; weak use of foreign experience of civil society control in relation to tax authorities, including using modern digital technology. The article develops and substantiates a system of measures to resolve these problems, including by: incorporating this institution into the country's Constitution and tax legislation; developing and implementing specific forms, methods, principles and types of public control measures in relation to on-site tax audits based on positive foreign experience in this area and using modern technologies.

Keywords: public control, tax control, Russian Federation, problem, democracy, tax audit, on-site, desk, participation, audit