Abstract: In the light of the active development and implementation of the central bank digital currency by central banks of different countries, one of the most significant theoretical issues facing the scientific community is the question of finding a place for the central bank digital currency in the existing classification of types of money. The object of this study is the central bank digital currency. The subject of this study is the place of the central bank digital currency in the classification of types of money. The purpose of the study is to analyze the phenomenon of the central bank digital currency, its relationship to the category of money from the point of view of substantiating the possibilities of this currency performing a basic set of monetary functions, as well as finding its place in the classification of money types. In the course of the research, comparative and logical analysis, study, generalization and systematization of the research results of domestic and foreign specialists and scientists were used. The paper presents a generalization and systematization of the existing classifications of forms and types of money. Based on these classifications and the nature and essence of the central bank digital currency the thesis about it as a separate and independent form of money is put forward and substantiated in the work. The paper provides points of view confirming this thesis, presented both in the scientific community and among representatives of the largest financial institutions. The scientific value and novelty of this study lies in the generalization of the existing points of view in the scientific knowledge, substantiating the legitimacy of classifying central bank digital currency as "money" as a new and independent form, complementing the existing classification of money types.

Keywords: non-cash money, cash, central bank, types of money, forms of money, functions, money, CBDC, CB digital currency, classification

Abstract: The subject of the article is the multiplier effects generated by investments in the formation of a region resource potential. The purpose of the study is to determine the possibility of managing the value of the regional investment multiplier to increase the efficiency of investments in the formation of a regional economy resource potential. The work determines that the sanctions pressure on the Russian economy is largely aimed at reducing the efficiency of its activities. Consequently, increasing the efficiency of investments by influencing the value of the multiplier will be aimed, among other things, at counteracting the sanctions pressure. To solve this problem, the article examines the influence of the structure of the regional economy on the value of the regional investment multiplier. The study is conducted on the basis of data characterizing the structure and multiplier effects of the Ryazan region economy. The research method is econometric modeling, construction of multiple regression. The scientific novelty of the work is that the modeling carried out within its framework allowed to determine for specific types of products produced in the economy of the Ryazan region their impact on the value of the Ryazan investment multiplier. The presented calculations prove the possibility of balancing the negative impact of some investments on the value of the regional multiplier with other investments with a positive impact on the value of this indicator. This proves the possibility of managing the value of the regional investment multiplier by changing the structure of investments in the formation of the resource potential of the regional economy. The paper proposes to make this approach the basis for the formation of policy for the development of the Russian regions economy, based on changing the structure of investments depending on their impact on the size of the regional multiplier.

Keywords: regional management, economic structure, anti-sanctions policy, investment efficiency management, investments, resource potential, regional economy, investment accelerator, investment multiplier, factor analysis of the economy

Abstract: Regional innovation and development is an important pillar for building an economically innovative country. This article examines the evolution of the national regional innovation strategy and China's experience in the development of the regional innovation system (RIS) since the implementation of the medium- and long-term S&T plans. On this basis, the changes in China's regional innovation model are comprehensively analyzed. A retrospective of the stages of development of approaches to RIS regulation in different periods is shown. The study shows that innovation has become the driving force of regional development, leading to the formation of a multilevel regional innovation system; the innovation potential of regions has generally improved, but new characteristics have emerged in the differentiation of levels of regional innovativeness. Based on the research experience of the People's Republic of China, proposals for the formation of the regional innovation system and development in the territory of the Russian Federation were put forward, taking into account the existing sanctions and restrictive factors. The article analyses economic phenomena using a systematic approach, based on the material collected from various sources and the work of researchers on this topic. Regional innovation and development is an important pillar for the comprehensive implementation of the national innovation development strategy and accelerating the construction of an innovative country. Based on China's experience in building a regional innovation system, it can be concluded that science and technology innovation centres and strategic regions have become the key pillars for national innovation and development. The innovation centres and the surrounding inland provinces work together to promote the overall improvement of innovation. Regional innovation and development and the regional innovation community will be the main form of organisation of the regional innovation space in the future. At the same time, this experience can be used as a reference point for the successful implementation of the regional innovation system of the Russian Federation.

Keywords: innovation environment, indicators of innovation activity, level of innovation, regional interactions, national innovation system, innovation strategy, Chinese experience, innovation potentia, innovative economy, regional innovation system

Abstract: The subject of the study is the specifics of forecasting and strategic planning in the regions. The object of the study is industrial enterprises of the Penza region. Today, the task of Russia's transition to an innovative model of development, technological modernization, and digitalization of the economy is complicated by a situation of uncertainty, the need to respond to big challenges, and the complexity of building strategic plans. The purpose of this study is to consider the possibility of applying the foresight methodology in the formation of development strategies of the Penza region, including industry, and the choice of mechanisms for their implementation. The study examined scientific works of foreign and domestic scientists in the field of strategic planning and foresight, the Strategy for Social and Economic Development of the Penza Region through 2035, and the Law of the Penza Region on Strategic Planning in the Penza Region. The methodology of system analysis, SWOT analysis, general scientific methods of synthesis, induction, deduction, as well as comparative and bibliographic methods were used. The theoretical aspects of foresight, the experience of its application in the world, country and region were studied, a list of tasks of industrial enterprises in modern economic conditions was determined, in solving which the foresight methodology can be used, its advantages over traditional planning and forecasting methods. The novelty of the study lies in the proposal of measures to reduce the subjectivity of foresight studies and the development of recommendations for the introduction of foresight into the methodology of forecasting and planning the development of industry in the Penza Region, the creation of a system of criteria for selecting foresight participants, the formation of a scheme of the influence of various factors on the readiness of the region (industries) for strategizing.

Keywords: foreign experience, foresight projects, uncertainty, forecasting, Penza region, industrial enterprise, strategic planning, management, foresight methodology, risks

Abstract: The growing popularity of the special tax regime for professional income tax (hereinafter – NAP) has led to the urgency of studying the phenomenon of "dependent" self—employment, a form of labor relations in which the NAP payer mainly interacts with one "employer", which leads to the substitution of civil law labor relations in order to minimize tax obligations.The purpose of the study is to analyze existing approaches to assessing the share of "dependent" self-employment in Russia and to develop a universal methodology for determining it in the structure of NPD payers. The article discusses various approaches to assessment, including sociological research, analysis of the distribution of the self-employed by industry, the study of tax data and other methods. The analysis of risk indicators used by the Federal Tax Service (hereinafter referred to as the FTS) to identify disguised labor relations has been carried out, and it has also been proposed to supplement this list with new risk indicators. Based on the data obtained, a comprehensive systematic approach has been developed that allows not only to more accurately assess the proportion of "dependent" self-employment, but also to increase transparency and efficiency in regulating relations between NAP payers and organizations. Identifying the proportion of "dependent" self-employed is a prerequisite for creating a more transparent tax system, allowing the Federal Tax Service to adapt the mechanisms for monitoring compliance with the conditions of application of the NAP. The results obtained form the basis for further scientific research and the development of practical recommendations aimed at improving the effectiveness of public administration and public legal regulation of self-employment.

Keywords: budget efficiency, payers NPD, micro-entrepreneurship, tax management, state tax policy, dependent self-employment, self-employed, special tax regime, professional income tax, Social protection

Abstract: The article is devoted to the study of financial strategies aimed at supporting a balanced diet of the Russian population. The aim of the work is to identify effective methods of financing programs to promote healthy eating and their impact on the eating habits of the population. This article discusses the importance of financial strategies in supporting a balanced diet for the Russian population. The author analyzes the current state of nutrition in the country, identifies factors influencing the formation of food habits and needs, and also considers the financial aspects of a healthy diet. The article also discusses effective financial strategies, the role of the state and the private sector in financing programs to support healthy eating, and innovative approaches to financing healthy eating. The effectiveness of financial strategies in supporting a balanced diet of the Russian population is assessed. Author concluded that there is a need for an integrated approach to financing and supporting healthy nutrition to improve public health. The methodology of the study is based on the analysis of data on the current state of nutrition of the population, the study of financial mechanisms to support a healthy diet, as well as the determination of optimal financing strategies. The results of the work allowed to identify key areas of financial support, such as government subsidies, private sponsorship, investments in educational programs and the development of healthy food production. The scope of the research results covers government agencies, the private sector, educational institutions and the general public. The novelty of the work lies in the identification of specific financial strategies that contribute to the formation of healthy eating habits among the Russian population and contribute to reducing the incidence of malnutrition-related diseases. The findings of the study emphasize the importance of developing and implementing effective financial strategies to support a balanced diet to improve the health of the nation and reduce the socio-economic costs associated with poor nutrition. The development of financial strategies in the field of healthy nutrition not only contributes to improving the health of the nation, but also has the potential to stimulate economic growth through the development of the healthy nutrition sector and the creation of new jobs. It is important to continue research and development of innovative approaches to financing healthy nutrition projects in order to ensure the sustainable development of society and improve the quality of life of citizens.

Keywords: management, food security, balanced nutrition, financial strategies, diet, self-preservation behavior, safety, economics, finance, health

Abstract: Russia's financial relations with international partners have become significantly complicated due to the introduction of a set of sanctions restrictions. Blocking access of domestic financial institutions to global payment infrastructures, including the SWIFT system, combined with the risk of secondary sanctions for foreign correspondent banks, determined the fundamental transformation of cross-border settlement mechanisms. These circumstances led to a significant increase in operating costs, destabilization of interbank trust, and the formation of significant barriers to international transactions by Russian economic entities. The subject of the research is the development and justification of alternative mechanisms for making cross-border payments in the context of sanctions pressure aimed at restricting the access of the Russian economy to the global financial system. The study analyzes the impact of anti-Russian sanctions, including the disconnection of domestic banks from the SWIFT system, and the application of secondary sanctions against foreign banks, on the payment infrastructure of Russia and its international partners. The following methods were used in the study: system approach, comparative analysis, case study method, expert, empirical, predictive, logical, systemic, functional research methods. The purpose of the study is to analyze and develop new mechanisms for cross-border financial transactions to ensure the stability of the financial system in Russia. The main focus is on finding innovative approaches to organizing international settlements using local currencies and specialized exchange platforms. Important in this context are solutions aimed at reducing the negative impact of sanctions on the country's payment infrastructure. In order to develop the national technological base and strengthen financial independence, a conceptual model of a specialized exchange platform is proposed. This system, based on the principles of mutual settlements in national currencies and supply guarantee mechanisms, provides for the active participation of private capital to diversify risks.

Keywords: currency volatility, digital financial assets, national exchanges, national currencies, secondary sanctions, cryptocurrencies, P2P-services, international settlements, sanctions pressure, cross-border payments

Abstract: The article substantiates the need to continue the work of lawyers and economists on land legislation in order to adapt the regulation to the changed realities in the field of land relations. In the conditions of modern market relations, where land becomes an object of investment activity, the development of privatization and denationalization of land requires attention to legal, economic and social consequences, as well as to the issues of sustainable development and conservation of natural resources. The subject of this study is the process of formation of the institute of private land ownership and the formation of the institute of land lease as a mechanism for the realization of land ownership in the forms of rent. The purpose of this study is a comprehensive analysis of the existing mechanism of denationalization and privatization of land, identification of problems and search for possible ways to solve them, as well as formulation of proposals to improve legislation and law enforcement practice. Achieving this goal requires the solution of a number of research tasks: to study the theoretical foundations of the process of denationalization and privatization of land, to analyze the legal aspects of denationalization, including constitutional and legislative norms governing this process in Russia and other countries, to analyze the current state of the mechanism of denationalization of land in Russia, to formulate current problems and prospects for the development of land ownership and legal relations in the field of land use and its transfer to operational management. To achieve the objectives of the study in the work the following methods are used: analysis of legal regulation, comparative analysis, historical-analytical and statistical analysis.

Keywords: regulation of land relations, structure of land ownership, land rent, land lease, business entities, land ownership, privatization, denationalization, land as a resource, restructuring

Abstract: The subject of the study is the task of determining a reliable valuation of the shares of stock market participants, stock investors, owners and purchasers of companies. The purpose of the work is to evaluate the shares of issuing companies on the stock market for various scenarios. The methodology of the research includes the application of methods of analysis of economic phenomena and processes related to the study of the development of issuing companies, as well as the assessment and forecasting of their economic activities. Fuzzy logic theory is used to model the development of issuing companies. The study of empirical data and identification of trends in the development of issuing companies is based on statistical processing of factual material. The methodology of fuzzy valuation of the shares of issuing companies has been developed, which includes databases of historical quotations and financial and economic indicators, as well as forecast fuzzy scenarios of their development. For the model forecast scenarios (basic and pessimistic), fuzzy estimates of the value of shares and investment indicators of the oil company Exxon Mobil are determined depending on the values of the time forecast stages of its development. The scientific novelty of the article lies in the use of fuzzy scenarios of the evolution of issuing companies, the fuzzy parameters of which make it possible to most adequately reflect the uncertainty of their forecast development. The presented method of fuzzy valuation of the shares of issuing companies may be in demand for practical application not only for stock market participants, owners and purchasers of companies, but also for potential ordinary investors. The results of the article can be used as a theoretical basis for further research in the field of fuzzy valuations of the shares of issuing companies.

Keywords: fuzzy numbers, forecast data, US oil and gas sector, discount rate, net present value, investment multiplier, financial performance of the company, share price, issuing company, stock market