Annotation 4 (86) – 2025

Agalakova Anna Vladimirovna,

Candidate of Economic Sciences, Associate Professor

Department of Organization and Management of Knowledge-Intensive Production

Siberian State University of Science and Technology named after Academician M.F. Reshetnev.

Russia, Krasnoyarsk

Email: agalanna@yandex.ru

Aripov Kirill Evgenievich,

Student,

Department of Organization and Management of Knowledge-Intensive Production,

Institute of Engineering Economics,

Siberian State University of Science and Technology named after Academician M.F. Reshetnev.

Russia, Krasnoyarsk

Email: aripovk2000@gmail.com

Agalakov Kirill Dmitrievich,

Student,

Department of Mechanical Engineering Technology,

Institute of Mechanical Engineering and Mechatronics,

Siberian State University of Science and Technology named after Academician M.F. Reshetnev.

Russia, Krasnoyarsk

E-mail: cyrillagalakov@yandex.ru

MARKETING RESEARCH AND ANALYSIS OF TECHNOLOGY FOR PRODUCING AN INNOVATIVE PRODUCT IN THE FIELD OF SPACE TECHNOLOGIES

Abstract. This article presents marketing research and analysis of the production technology for an innovative space technology product, using the example of a project to organize the production of an innovative bushing made of composite material.

Keywords: bushing, composite materials, innovation, project, production.

Budyukin Vladislav Valerievich,

Applicant

Michurinsk State Agrarian University,

Russia, Michurinsk

E-mail: vlad95b@mail.ru

ASSESSMENT OF INNOVATION ACTIVITIES IN THE LIPETSK REGION'S AGRO-INDUSTRIAL COMPLEX AS A BASIS FOR THE OPERATION OF AN AGRO-INDUSTRIAL TECHNOLOGY PARK

Abstract. This article examines the development of the Lipetsk region's agro-industrial complex in the context of government policy aimed at increasing the region's efficiency, competitiveness, and innovation. It analyzes the socioeconomic and innovation dynamics of the region's agro-industrial complex from 2019 to 2023. Changes in the gross regional product, its structure, and dynamics are examined, including growth in manufacturing and agriculture. Particular attention is paid to innovation activity, identifying the key activities with the largest contribution to innovative production, and presenting coefficients that showed a decline followed by a partial recovery. It concludes that strengthening the region's innovative potential through digitalization, the development of rural cooperation, and the creation of agro-industrial technology parks is essential to ensure sustainable development and increased agricultural efficiency.

Keywords: agro-industrial complex, innovation activity, agriculture, sustainable development, agro-industrial technology parks, Lipetsk Region.

Volkova Karolina Sergeevna,

Postgraduate

Institute of Management Problems named after. V.A. Trapeznikov RAS

Russia, Moscow

E-mail: plusha7_7_7@mail.ru

FIVE-STAR HELIX MODEL: FROM INDUSTRIAL HERITAGE TO INNOVATION CLUSTER

Abstract. This article examines the development challenges of small regions across the country. The "Five-Link Helix" model is selected as a tool for implementing this development. Possible applications, in our view, are discussed using the example of the Yegoryevsk urban district in the Moscow region. The Five-Link Helix model incorporates key elements of all previous models (the double, triple, and quadruple helices) and adds a new component: the natural environment. This model enables the management of collaborative processes among various participants: government, business, education, society, and nature, and will create the conditions for transforming an ordinary industrially developed urban district into a balanced and innovative cluster.

Keywords: prospective development, Five-Link Helix model, collaboration, government, education, society, industrially developed innovative cluster.

Voronina Elena Anatolyevna,

Candidate of Economic Sciences, Associate Professor,

Siberian State University of Science and Technology

named after Academician M.F. Reshetnev

Russia, Krasnoyarsk

Email: vea.kras@yandex.ru

Krivosheina Lidiya Davydovna,

Master's Student,

Institute of Engineering Economics,

Siberian State University of Science and Technology

named after Academician M.F. Reshetnev

Russia, Krasnoyarsk

Е-mail: kuzakov.danya@mail.ru

IMPROVEMENT OF THE MATERIAL AND TECHNICAL SUPPLY SYSTEM FOR MEDICAL ORGANIZATIN

Abstract. In today's world, the healthcare infrastructure's material and technical resources not only reflect the level of equipment within the healthcare facilities but also reflect its current status within the national economy. This article examines the main methods for assessing the effectiveness of material and technical support and identifies criteria for their development. Keywords: efficiency, cost-effectiveness, productivity, performance indicators, healthcare organizations, audit, material and technical resources.

Grigoriev Vladimir Igorevich,

Postgraduate

Department of Accounting, Taxes, and Economic Security

Volga Region University of Technology.

Russia, Yoshkar-Ola

E-mail: vmomr@mail.ru

NEW LOGISTICS CORRIDORS FOR THE SUPPLY OF RUSSIAN FORESTRY PRODUCTS

Abstract: This article examines the development of new logistics corridors for the international supply of Russian forest products. It provides a comparative analysis of the advantages of rail and sea routes, with particular emphasis on the Northern Sea Route. The impact of developing logistics corridors on the country's economic connectivity is highlighted.

Keywords: forestry complex, logistics corridors, Northern Sea Route, export, economic security, China, Russian Federation.

Drozdov Maxim Vladimirovich,

Postgraduate

Department of Management and Marketing

Cheboksary Cooperative Institute (branch)

Russian University of Cooperation.

Russia, Cheboksary

E-mail: st974643@ruc.su

KEY EXOGENOUSAND ENDOGENOUS FACTORS

INFLUENCING INNOVATIVE DYNAMICS IN REGIONAL HEALTHCARE

Abstract. Exogenous and endogenous factors that have an undoubted impact on the innovative dynamics in healthcare have been systematized. Technological megatrends, geopolitical challenges, economic, demographic, and epidemiological factors, as well as institutional and legal conditions, are considered to be exogenous conditions for ensuring an innovative development vector. Positive endogenous factors and stop-factors for ensuring the innovativeness of healthcare in the regions have been identified, including limited financial and human resources, administrative barriers, the state of technological infrastructure, and motivational and cultural aspects. It has been revealed that technological trends, digitalization, information asymmetry, and sanctions pressure; the high cost of innovative treatment methods, and the shortage of medical personnel create economic threats in the field of equal access to innovative treatment. In regional healthcare, uncertainty prevails regarding the causes of diseases. Health depends, in addition to genetic risk factors, on people's behavior, environmental conditions, and social structures. It has been concluded that the identified problems and limitations are systemic in nature and require the development of new approaches to assessing the effectiveness of the regional healthcare system, as well as mechanisms and tools for its development. Collective and individual training will be required to ensure the conditions for innovative healthcare development.

Keywords: exogenous and endogenous factors, innovative development, healthcare, region, sanctions pressure, financing, human resources.

Dugin Ilya Sergeevich,

Postgraduate

Cheboksary Cooperative Institute (branch)

Russian University of Cooperation.

Russia, Cheboksary

E-mail: st974644@ruc.su

MECHANISMS FOR IMPROVING INTEGRATION PROCESSES OF SMOOTHING AND DISTRIBUTION OF NATURAL TERRITORIAL PREFERENCES IN THE CONTEXT OF ENERGY SECURITY

Abstract. The article systematizes the mechanisms for improving the integration processes of smoothing and distributing natural territorial preferences in the context of energy security. It is revealed that the existence of natural territorial preferences is caused by the presence of unique opportunities in the regions in the energy sector and the need for their rational use. The composition of natural territorial preferences for the constituent entities of the Russian Federation and the possible results of their use by type are summarized: geothermal energy, hydropower, wind energy, non-price zones. Detailed mechanisms for improving the integration processes of smoothing and distributing natural territorial preferences in the energy sector are clarified and proposed: accounting and redistribution of territorial rent based on the availability of natural and material resources; redistribution of energy flows; implementation of information and communication technologies. The practice of optimal redistribution of energy flows in the Chuvash Republic is systematized based on the assessment of the scheme and program for the prospective development of the region's electric power industry for 2022-2026. Innovative regional approaches to developing mechanisms for improving integration processes, smoothing, and distributing natural territorial preferences in the energy sector are recommended for implementation in the constituent entities of the Russian Federation, with the aim of creating equal opportunities for all market participants and ensuring equitable access to energy resources.

Keywords: integration processes, smoothing, natural territorial preferences, energy security.

Ivanov Artem Vitalyevich,

Candidate of Economic Sciences, Associate Professor,

Department of Economic Security, Finance, and Economic Analysis,

Kikot Moscow University of the Ministry of Internal Affairs of Russia.

Russia, Moscow

E-mail: ivanof91@mail.ru

THEORETICAL APPROACHES TO UNDERSTANDING THE NATURE AND CLASSIFICATION OF NATIONAL ECONOMY STABILITY

Abstract. This article substantiates the relevance of studying the resilience of the national economy in the face of intensifying external and internal shocks. The aim of the work is to elucidate the essence of the category "resilience of the national economy" and systematize its main types based on modern theoretical approaches and macroeconomic development practices. The conceptual content of the category "resilience of the national economy" is clarified as a comprehensive characteristic of the ability of an economic system to maintain functioning, adapt, and develop when exposed to shocks. A classification of types of national economic resilience is proposed, demonstrating their interrelationships and interdependencies. Criteria and key indicators for assessing the main types of resilience are identified, and the role of adaptive and resilient properties of the economy is explored.

Keywords: economic resilience, economic security, economic risks, macroeconomic indicators.

Korotkova Alevtina Vasilievna,

Doctor of Economic Sciences, Professor

Department of Accounting, Taxes, and Economic Security,

Volga State University of Technology.

Russia, Yoshkar-Ola

Email: akorot_59@mail.ru

Vedernikov Aleksandr Vladimirovich,

Student,

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: danikyssaw@gmail.com

AUDIT OF THE EFFICIENCY OF SPENDING BUDGETARY FUNDS ON THE EXAMPLE OF HEALTHCARE IN THE REPUBLIC OF MARI EL: THEORETICAL AND APPLIED ASPECTS

Abstract. This article examines the methodological framework for auditing the effectiveness of budgetary expenditures in healthcare. The stages of the procedural component of performance audits are identified and substantiated. A comprehensive system of indicators is presented for analyzing and auditing the effectiveness of hospital bed utilization. It is recommended that the economic and social effectiveness of budgetary expenditures be assessed using a system of complementary indicators and formulas. The results of this study can be used to develop quantitative models for assessing the effectiveness of budgetary investments in the social sphere.

Keywords: performance audit, budget expenditures, federal budget, budget deficit, National Welfare Fund (NWF), Ministry of Health of the Republic of Mari El, performance targets, state financial control, public finances.

Kuftyreva Natalia Alexandrovna,

Candidate of Economic Sciences,

Associate Professor of the Department of Economics and Humanities,

Nizhny Novgorod State Technical University named after R. E. Alekseev,

Russia, Nizhny Novgorod

E-mail: kuftyreva.n@yandex.ru

ECONOMIC CONTENT OF TELEMEDICINE DEVELOPMENT TRENDS

Abstract: The availability of healthcare workers and access to healthcare services is a complex and multifaceted issue that requires a comprehensive approach. Effective measures to increase the number of healthcare workers, improve their working conditions, and distribute them across the country will improve the quality of healthcare and make it accessible to citizens. One way to expand the scope of remote service delivery and consultations is telemedicine, one of the fastest-growing sectors of the medical industry.

Keywords: telemedicine, market size, healthcare workers, medical care, healthcare.

Minakov Andrey Vladimirovich,

Doctor of Economic Sciences, Professor

Department of Economics and Accounting

Kikot Moscow University of the Ministry of Internal Affairs of Russia.

Russia, Moscow

Email: minakov-info@yandex.ru

Eriashvili Nodari Darchoevich,

Candidate of Historical Sciences, Candidate of Legal Sciences,

Doctor of Economic Sciences, Professor

Department of Civil and Labor Law and Civil Procedure

Kikot Moscow University of the Ministry of Internal Affairs of Russia;

Editor-in-Chief of UNITY-DANA Publishing House,

Laureate of the Russian Federation Government Prize in Science and Technology,

Honorary Advocate of Russia.

Russia, Moscow

E-mail: office@unity-dana.ru

EMPLOYMENT AND INCOME OF THE POPULATION IN THE CONTEXT OF ENSURING THE ECONOMIC SECURITY OF THE REGION

Abstract. The current geopolitical situation, which directly impacts economic development, exacerbates issues of ensuring the economic security of the Russian Federation, which depends on the level of economic security of its constituent regions. The economic development of the regions of the Russian Federation has previously been uneven, differing depending on the availability of resources, distance from the center, and historical factors. In the current challenging conditions for the country as a whole and for the regions in particular, authorities are paying special attention to economic security indicators characterizing the standard of living of the population. This study examines employment and income of the population in the context of ensuring the economic security of one region of the North Caucasus Federal District – the Kabardino-Balkarian Republic. The article examines social indicators for 2020-2024. The results showed that the region lags significantly behind other constituent entities of the Russian Federation in income and employment. To address these issues, it is necessary to improve support measures for businesses and the needy population, and increase investment in tourism, agriculture, and education. These measures will allow the region to develop and strengthen its economic security.

Keywords: employment, income, unemployment, economic security, standard of living.

Minakov Andrey Vladimirovich,

Doctor of Economic Sciences, Professor

Department of Economics and Accounting

Kikot Moscow University of the Ministry of Internal Affairs of Russia.

Russia, Moscow

Email: minakov-info@yandex.ru

Eriashvili Nodari Darchoevich,

Candidate of Historical Sciences, Candidate of Legal Sciences,

Doctor of Economic Sciences, Professor

Department of Civil and Labor Law and Civil Procedure

Kikot Moscow University of the Ministry of Internal Affairs of Russia;

Editor-in-Chief of UNITY-DANA Publishing House,

Laureate of the Russian Federation Government Prize in Science and Technology,

Honorary Advocate of Russia.

Russia, Moscow

E-mail: office@unity-dana.ru

PROBLEMS OF IMPORT SUBSTITUTION IN THE AVIATION INDUSTRY AND RUSSIA'S ECONOMIC SECURITY

Abstract. Import substitution has become a significant issue for many sectors of the Russian industry, including aviation. Russia's ability to independently produce passenger and cargo aircraft, helicopters, and other aviation products is a key factor in its economic development and security. One of the main challenges facing the Russian aviation industry is its high dependence on foreign suppliers. Given the current economic situation and sanctions, the optimal strategy for ensuring the industry's survival and development is the development of comparable foreign products and the expansion of production. This article, using theoretical data, official statistics, and comparative analysis, examines the key challenges facing the Russian aviation industry from 2020 to 2024. The research results demonstrate that the primary challenge facing the industry is the shortage of domestic air transport capacity, which impacts passenger and cargo transportation volumes. To address this issue, it is necessary to develop support measures for the industry and strengthen scientific and technical potential in this area.

Keywords: aviation sector, economic security, aviation industry, aircraft production, helicopter production, import substitution.

Mironova Olga Alekseevna,

Doctor of Economic Sciences, Professor

Department of Accounting, Taxes, and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

Email: MironovaOA@volgatech.net

Akhmedov Araz Khidzhran,

Master's student

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: arazakhmedov23@gmail.com

FINANCIAL ANALYSIS AS A SYSTEM FOR DIAGNOSING THE CONDITION OF AN ENTERPRISE

Abstract. Financial analysis plays a significant role in organizational management. Financial analysis allows for a detailed examination of a company from various perspectives, determining profitability, liquidity, and financial stability. These indicators largely reflect the specifics of an enterprise's cash flow generation; therefore, conducting an analysis helps more accurately forecast cash flows and is an important part of a cash management system. This article will cover the fundamentals of financial analysis, examine various analytical methods, and discuss their advantages and limitations.

Keywords: financial analysis, financial condition, financial analysis, enterprise health assessment, liquidity, solvency, financial stability, profitability.

Mironova Olga Alekseevna,

Doctor of Economic Sciences, Professor

Department of Accounting, Taxes, and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

Email: MironovaOA@volgatech.net

Akhmedov Araz Khidzhran,

Master's student

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: arazakhmedov23@gmail.com

WAYS TO IMPROVE THE FINANCIAL CONDITION OF AN ENTERPRISE

Abstract. This article explores ways to improve an enterprise's financial condition based on an analysis of its economic activity, which enables the timely identification and elimination of financial deficiencies and the development of an economic strategy for the organization.

Keywords: improvement paths, financial condition, enterprise, economic analysis, liquidity, solvency, financial stability, profitability, organizational management, enterprise performance.

Novikov Kirill Anatolyevich,

Postgraduate, Department of Economics and Finance

Perm National Research Polytechnic University

Russia, Perm

E-mail: ceo@kantadom.ru

AGGREGATE INDICATOR OF CIRCULAR ECONOMY: THEORY OF FORMATION, JUSTIFICATION AND ANALYSIS

Abstract. This article examines the theoretical basis for developing circular economy principles. Scientific theories in the field of circular economy are systematized. A study is presented to substantiate the application of the aggregated circular economy indicator across industries and regions. The relationship between the aggregated circular economy indicator and cost minimization, resource conservation, and product reintegration into the system is explored. Particular attention is given to the theoretical justification for using the aggregated circular economy indicator.

Keywords: circular economy, circular economy, aggregated circular economy indicator, cost and waste minimization, reintegration, and resource conservation in the system.

Petukhov Nikolay Anatolevich

Candidate of Economic Sciences,

Senior Researcher in V.A. Trapeznikov Institute of Control Sciences RAS.

Russia, Moscow

E-mail: MTEK-01@mail.ru

STAFF OF RUSSIAN RESEARCH ORGANIZATIONS: STATISTICAL ANALYSIS

Abstract. This article analyzes the number and structure of personnel at organizations conducting scientific research and development in the Russian Federation from 2000 to 2023. It examines the average number of personnel engaged in scientific research and development relative to the total number of organizations conducting such research, as well as the number of university graduates relative to the number of such organizations as potential employees in the regions of the Russian Federation.

Keywords: scientific research organizations, research personnel, number of university graduates, regional disparities, innovative activity of enterprises.

Polukhina Anna Nikolaevna,

Doctor of Economic Sciences, Professor

Department of Service and Tourism

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: Poluhinaan@volgatech.net

ECONOMIC SECURITY OF TOURISM IN RUSSIAN REGIONS DURING THE SANCTIONS PERIOD

Abstract. This article examines the state of tourism in Russian regions during the sanctions period. Open source data characterizing the current state of tourism and hospitality in Russian regions is analyzed. Key performance indicators of the tourism industry, including indicators of its economic security, are identified. Trends and prospects for tourism development in Russia are described in the context of global trends. Threats to the economic security of tourism and hospitality in Russian regions are identified. Possible ways to mitigate these threats are discussed.

Keywords: tourism, economic security of Russian regions, performance indicators of the tourism industry, threats to economic security.

Poryadina Irina Valerievna

Candidate of Economic Sciences

Associate Professor of the Department of Economics,

Management and Entrepreneurship

International Banking Institute named after Anatoly Sobchak

Russia, St. Petersburg

E-mail: poryadinasibir@mail.ru

DIGITAL TECHNOLOGIES IN INSURANCE

Abstract. The article examines the main trends in the development of digital technologies in insurance. The author focuses on the structural changes in insurance that are caused by economic and political factors, exploring the features of key technological trends. The purpose of this work is to systematize information about the importance of implementing digital technologies for market participants in the new economic conditions.

Keywords: digital technologies; insurance product, cyber risks, digital transformation.

Niu Xueke

Postgraduate

Emperor Alexander I Petersburg State Transport University,

Russia, St. Petersburg

E-mail: niuke2022@mail.ru

INNOVATIVE DEVELOPMENT OF CHINA’S AGRICULTURAL SECTOR FOR FOOD SECURITY: ASSESSING ECONOMIC EFFICIENCY

Abstract. With limited land and water resources, rapid urbanization, and an aging rural population, the People's Republic of China (PRC) faces the challenge of increasing food production by improving the efficiency of the agricultural sector. Significant technological and organizational gaps exist: China imports over 80% of its soybeans, and the average yield (≈1980 kg/ha) is 60% lower than in the United States; low profitability of domestic cultivation and cheap imports have contributed to a reduction in soybean acreage. At the same time, the imbalance between supply and demand for protein feed is growing, with dependence on imports reaching 81–85%. The state strategy for modernizing the agro-industrial complex includes digitalization (big data platforms, smart farms, unmanned aerial vehicles), the development of genetics, and cooperation. The objective of this study is to assess how the introduction of innovations and modernization of the agro-industrial complex affect food security and economic efficiency. This paper proposes a methodology for econometric analysis of panel data across Chinese provinces, allowing us to identify the contribution of technologies (precision farming, drones, and digital financing) to yield growth and cost and risk reduction. The paper's novelty lies in its comprehensive assessment of the synergistic effect of combining digital platforms, innovative varieties, and financial instruments. Conclusions are drawn regarding the effectiveness of these innovations, and recommendations are offered for priority investment areas and support for small farmers, thereby strengthening food security and reducing China's dependence on imports.

Keywords: agro-industrial complex; innovation; food security; digitalization; precision farming; drones; digital financial inclusion; economic efficiency; China; risk management.

Fedorova Lyudmila Petrovna

Doctor of Economic Sciences, Professor,

Professor of the Department of Management and Marketing,

Cheboksary Cooperative Institute (branch) of the Russian University of Cooperation,

Russia, Cheboksary

E-mail: lfedorova@ruc.su

Drozdov Maxim Vladimirovich

Postgraduate

Cheboksary Cooperative Institute (branch) of the Russian University of Cooperation,

Russia, Cheboksary

E-mail: st974644@ruc.su

ASSESSMENT OF THE PROCESSES OF STATE REGULATION OF THE REGION'S HEALTHCARE SYSTEM'S INNOVATIVE DEVELOPMENT

Abstract. The article summarizes the processes of state regulation of the innovative development of the region's healthcare system in the context of the implementation of projects and programs based on statistical data. The article identifies trends in the state of the economic potential of the Chuvash Republic in 2010-2024 and its impact on the capabilities of the regional healthcare system, including demographic indicators, demographic burden, life expectancy, changes in the number and composition of healthcare organizations providing primary healthcare services in the region, investments in the region's fixed assets, the degree of depreciation of fixed assets, and the dynamics of changes in the number of telemedicine consultations in healthcare organizations. The key statistically significant correlations of indicators reflecting the development of the healthcare system in the Chuvash Republic have been calculated, and conclusions have been drawn about their significance and relationship to the general trends in the development of the healthcare system in Russia, highlighting common features and fundamental differences. Recommendations have been substantiated for shifting the focus of government regulation from universal "optimization" to targeted "adaptation" of the system to the needs of an aging population, and for implementing a comprehensive approach that ensures not only statistical growth of indices but also real sustainability and innovation in the development of healthcare in Chuvashia in the long term.

Keywords: analysis, government regulation, innovative development, healthcare, region, program, project management.

Fedorova Lyudmila Petrovna

Doctor of Economic Sciences, Professor,

Professor of the Department of Management and Marketing,

Cheboksary Cooperative Institute (branch) of the Russian University of Cooperation,

Russia, Cheboksary

E-mail: lfedorova@ruc.su

Dugin Ilya Sergeevich,

Postgraduate

Cheboksary Cooperative Institute (branch)

of the Russian University of Cooperation.

Russia, Cheboksary

E-mail: st974644@ruc.su

COMPARATIVE ASSESSMENT OF REGIONAL ENERGY SECURITY ACHIEVEMENTS

Abstract. The article summarizes the methods of comparative analysis. An algorithm for comparative analysis of regional development indicators has been developed. The advantages of cluster analysis have been identified, which allows for the identification of homogeneous groups of regions and the development of differentiated approaches to the management and development of each group. The methodological toolkit for assessing the energy security of a region has been summarized. The article identifies challenges, opportunities, solutions, and innovations in achieving energy security across the regions of the global economy. A comparative assessment of the achievements in energy security has been conducted using the example of the Chuvash Republic and the Republic of Mordovia. The results are interpreted based on a comparison of indicators for two regions: the energy system, the electricity balance, the sustainability of the balance-flow dynamics, the utilization rate of installed capacity, the number of people employed in the industry, and the contribution of the energy industry to the gross regional product. It is concluded that the results of a comparative assessment of energy security statistics indicate the advantages of the Chuvash Republic in ensuring energy efficiency over the study period. In order to compensate for the inequality of resources in Russian regions, the need to diversify the energy balance of the territory using new energy sources is substantiated, which allows to increase energy security and reduce the negative impact on the environment, adhering to the principles of sustainable economic development.

Keywords: comparative method, analysis, region, energy security, electricity balance, energy consumption.

Khakimov Rustam Rinatovich,

Postgraduate

Kazan Cooperative Institute (branch) of the Russian University of Cooperation.

Russia, Kazan

E-mail: hakimov_rustam@mail.ru

ASSESSMENT OF THE REGIONAL HOUSING AND UTILITIES SPHERE OF THE REPUBLIC OF TATARSTAN

Abstract. The quality and availability of housing and utilities services are directly related to the population's quality of life, making the study of issues related to the provision of housing and utilities a pressing issue. The Republic of Tatarstan is one of the most economically developed regions of the Russian Federation, with its own unique characteristics. An analysis of the practical aspects of housing and utilities services reveals the specifics of regional conditions and allows for the identification of population needs. Recommendations for improving the quality of housing and utilities services in the Republic of Tatarstan have been developed, aimed at enhancing investment policy, engaging with the population, upgrading infrastructure, implementing modern technologies, and improving employee qualifications. The methodology used in the study includes an analysis of regulations and statistical data on housing and utilities services in the Republic of Tatarstan, an analysis of relevant scientific and methodological literature, and a comparative analysis.

Keywords: housing and utilities services, quality, improvement, collection, payments, tariffs.

Tselikov Andrey Aleksandrovich,

Senior Lecturer,

Department of Economic Security, Finance, and Economic Analysis,

Kikot Moscow University of the Ministry of Internal Affairs of Russia.

Russia, Moscow

Email: acelikov@mail.ru

Simakova Maria Aleksandrovna,

Cadet,

Kikot Moscow University of the Ministry of Internal Affairs of Russia.

Russia, Moscow

E-mail: simakova2004@mail.ru

THE INSTITUTE OF GIFTING AS A CORRUPTIOUS FACTOR IN THE PUBLIC SERVICE SYSTEM

Abstract. The relevance of this study stems from the need to revise approaches to ensuring economic security in public administration. In the current institutional environment, the line between a legitimate gift and a corruption offense remains blurred, creating the preconditions for latent corruption. The aim of this study is to substantiate the economic and psychological nature of a gift to a civil servant as a form of deferred bribery transforming the institution of civil service. The objectives of the study include analyzing the legal framework governing gift giving in public administration, identifying the psychological causes of corruption-related dependence based on the principle of reciprocity, and assessing the economic consequences of legitimizing low-value gifts. The article utilizes an interdisciplinary methodological approach combining legal analysis, institutional economics, and behavioral psychology. The results of the study demonstrate that any gift to an official creates a contingent liability, the repayment of which is carried out at the expense of public resources, which undermines the country's economic security. The practical significance of this work lies in its justification for amending the Russian Civil Code and anti-corruption legislation to introduce a complete ban on gifts for government officials, similar to international auditing standards. It is concluded that the current gift threshold is a provocation, legitimizing corrupt practices at the grassroots level.

Keywords: economic security, corruption, civil service, gift-giving, conflict of interest, shadow economy.

Shamin Anatoly Evgenievich,

Doctor of Economic Sciences, Professor

Department of Economics and Business Process Automation

Nizhny Novgorod State University of Engineering and Economics.

Russia, Knyaginino

Email: ngiei-126@mail.ru

Provalenova Natalya Vladimirovna,

Doctor of Economic Sciences, Professor

i Department of Organization and Management

Nizhny Novgorod State University of Engineering and Economics.

Russia, Knyaginino

Email: provalenova@list.ru

Pertseva Margarita Sergeevna,

Senior Lecturer

Department of Accounting, Analysis, and Audit

Nizhny Novgorod State University of Engineering and Economics.

Russia, Knyaginino

E-mail: mailto:1992yegorikhina@bk.ru

A MECHANISM FOR MANAGING THE COMPETITIVENESS OF HOUSEHOLD SERVICES ENTERPRISES IN THE CONTEXT OF DIGITAL TRANSFORMATION

Abstract. The relevance of this study is underscored by the accelerated digital transformation of the consumer services market, evolving consumer expectations, and intensified competitive pressure from digital platforms. This article presents a systematic review of methodological approaches to the formation of competitiveness management mechanisms for enterprises, with a particular focus on the specificities of the consumer services sector. Utilizing factor analysis, the study identifies parameters that significantly influence the competitiveness of consumer services enterprises in the context of digital transformation. Based on this, a matrix of sources of competitive advantage for consumer service providers has been developed, reflecting the interplay of technological, organizational, and marketing determinants. Particular attention is given to the concept of establishing a self-developing, customer-centric ecosystem as a pivotal mechanism for sustainably enhancing competitiveness. The study advocates for the integration of a robust information platform, a modular service architecture, synergistic networking with suppliers and partners, and effective feedback mechanisms to ensure continuous adaptation and scalability of service offerings.

Keywords: consumer services, competitiveness, management mechanism, factor analysis, digital transformation, ecosystem.

Shomin Alexander Alekseevich,

Postgraduate,

Department of Accounting, Taxes and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: shomin.2001@mail.ru

ECONOMIC SECURITY IN THE SPHERE OF TOURISM BUSINESS IN THE CONTEXT OF GLOBAL CHALLENGES

Abstract. This article analyzes the economic security system in the Russian tourism industry in the context of contemporary global challenges. It examines the risks and challenges facing tourism companies in a rapidly changing external environment. Particular attention is given to the potential for domestic tourism development as a strategic response to restrictions related to geopolitical factors and sanctions. The article concludes with recommendations for improving public policy in the area of ​​domestic tourism development, as well as for supporting SMEs as a key factor in implementing this strategy.

Keywords: economic security, risk management, strategic planning, domestic tourism, SMEs.

Yukhtanova Yulia Aleksandrovna,

Candidate of Economic Sciences, Associate Professor

Department of Economic Security, Systems Analysis, and Control

Tyumen State University.

Russia, Tyumen

Email: y.a.yukhtanova@utmn.ru

Belyaeva Sofia Evgenievna,

Student

Tyumen State University.

Russia, Tyumen

E-mail: s.b.o.e@mail.ru

SOCIAL INVESTMENT AS A TOOL FOR ENSURING ECONOMIC SECURITY OF BUSINESS IN THE CONTEXT OF SUSTAINABLE DEVELOPMENT

Abstract. In today's environment, the role of large businesses in ensuring the socioeconomic stability of their regions is increasing. Corporations, recognizing their responsibility to stakeholders and local communities, are actively increasing their social investment. However, there is no legal framework for defining the conceptual framework of social investment, and existing assessment methods and tools are fragmented and do not allow for a full assessment of the synergistic effect for each stakeholder (business, region, population). This complicates understanding and managing potential threats that may arise from an ineffective or opaque social investment process. This article assesses the contribution of social investment to regional and business development based on quantitative and qualitative analysis methods using open non-financial reporting data. This study aims to contribute to the development of a more transparent, predictable, and effective model of interaction between business and society to optimize social investment strategies, improve their targeting, and improve the measurability of their impact on economic security. The results obtained can form the basis for a systematic methodology for assessing social investment, as the study reveals the theoretical and practical justification for its development.

Keywords: social investment, economic security, sustainable development.

Kiiashchenko Tatyana Petrovna,

Candidate of Economic Sciences, Associate Professor

Department of Finance, Money Circulation, and Credit

Surgut State University.

Russia, Surgut

E-mail: yatanya-87@yandex.ru

IMPROVEMENT OF METHODOLOGICAL TOOLS FOR ASSESSING THE BALANCE OF THE LOCAL BUDGET

Abstract. This article examines the improvement of methodological tools for assessing local budget balance in the context of limited municipal financial autonomy and high dependence on interbudget transfers. Existing methodologies are analyzed and a comprehensive approach is proposed using an integrated indicator reflecting the budget's financial stability and independence. Using the Surgut urban district budget as an example, the practical applicability of the developed methodology is demonstrated, and an assessment of budget balance and financial independence is conducted based on data for 2024. The study addresses key issues and factors influencing the financial balance of local budgets.

Keywords: municipal (local) budget; budget balance; budget deficit; budget surplus; budget financial stability; budget financial independence; local budget balance assessment; interbudget transfers; centralized tax system.

Mironova Irina Borisovna,

Candidate of Economic Sciences, Professor

Higher School of Economics

of Pacific National University.

Russia, Khabarovsk

Email: 013085@togudv.ru

Klyushina Yulia Vadimovna,

Master's Student

Higher School of Economics

of Pacific National University.

Russia, Khabarovsk

E-mail: 2024103686@togudv.ru

TAX REGULATION OF TERRITORIES OF ADVANCED SOCIAL AND ECONOMIC DEVELOPMENT

Abstract. This article examines tax incentive mechanisms and their impact on attracting investment, job creation, and regional economic development. It analyzes problems arising from the application of tax incentives, such as business fragmentation, taxpayer migration, and the ineffective use of incentives. It emphasizes the need to increase the attractiveness and expansion of financial support programs for businesses, while simultaneously tightening controls over the use of tax incentive instruments.

Keywords: special economic zones, tax incentives, investment promotion, infrastructure development, business support, investor attraction.

Solonitsyn Alexander Andreevich,

Postgraduate,

Department of Accounting, Taxes and Economic Security

Volga State University of Technology.

Russia, Yoshkar-Ola

E-mail: kbua@inbox.ru

TAX REFORMS FOR 2025-2026 AND THEIR MACROECONOMIC IMPLICATIONS FOR THE BUSINESS SECTOR

Abstract. This article analyzes the 2025–2026 tax reforms and their impact on business in Russia. Changes in corporate income taxation, VAT, and special tax regimes (simplified tax system, patent tax system) are considered. The impact of the reforms on financial planning, enterprise liquidity, and the business environment is assessed. The role of digitalization in tax administration and the growing demands on the tax system are highlighted. Key areas for companies to adapt to the updated tax environment are outlined.

Keywords: tax reforms; tax burden; income tax; VAT; simplified tax system; patent tax system; business activity; tax administration.