Abstract: The article investigates institutional narratives as pivotal elements shaping and transforming socio-economic systems. These narratives are viewed as mechanisms that structure institutional norms, shape collective representations and expectations, and influence the behavior of economic agents and decision-making processes. The study focuses on socio-economic systems characterized by interconnections between institutional, cultural, and social components and their adaptability to external challenges. Special attention is given to the life cycle of institutional narratives—emergence, dissemination, saturation, and decline—and the factors influencing their effectiveness in different institutional environments. Narratives are analyzed for their role in ensuring stability, fostering adaptability, and driving transformations within socio-economic systems. The research provides a foundation for improving managerial procedures and strategic planning at various levels of economic aggregation, considering global economic shifts. Methodologically, the study employs an interdisciplinary approach that integrates sociological and economic analyses. Using a sociological perspective, the structure and dynamics of narratives are examined in socio-economic contexts. The analytical tool employed is a modified SIRV model, tailored to capture narrative formation and evolution processes. The scientific novelty of the study lies in the development of methodological principles for incorporating narrative factors into the modeling of complex systems. The findings are relevant for managing economic reforms, enhancing institutional resilience, and conducting strategic planning. Key outcomes include a classification of institutional narratives, insights into their impact on socio-economic stability and transformation, and a framework for integrating narratives into analytical models. The practical significance of the narrative approach is demonstrated in its potential to improve institutional adaptability and foster innovative management strategies in unstable environments. The results also expand tools for analyzing the interplay between institutional and narrative factors, creating opportunities to study socio-economic dynamics in greater detail and across multiple levels.

Keywords: adaptive strategies, economic behavior, narrative economics, sociology of governance, institutional approach, socio-economic systems, economic sociology, modeling, institutional narratives, institutional sustainability

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

Abstract: The object ofthe present research is the social relations arising in the sphere of modern recording industry music business. The subject of this research is organizational and legal features of Western record labels and their place in the global record. The author of the article offers data research for the major types of record companies established in the global music industry. The author examines such aspects of the topic as the management problems and PR in the recording industry as well as the legal status of the management of the label and the artist. The reliability, representativeness and originality of the research is provided by the author's using the systems analysis of a representative empirical data based on the theoretical and methodological premises of basic research.The theoretical core of the methodological basis of the research is the theory of communication with the broad involvement of knowledge of administrative law and management theory. The priorities are the general methodological approaches to the analysis of social phenomena: the concrete historical and descriptive methods, comparative legal, dialectical systems, structural and functional analyses.As a result of the study the author comes to the conclusion that the recording industry bears the signs of historical time and the regional-national characteristics that manifests itself in the structure of recording institutions. The author has also systematized types of recording companies and types of record labels presented in the form of a single conventional model. The main author's idea is embodied in the final thesis that the recording industry as the system is turned into a global meta-system of social communication which operates with its own specific rules and corporate principles. The novelty of the research is caused by the fact that the author determines the recording system infrastructure as a set of organizational structures and subsystems of musical and publishing corporations (record labels, companies and studios, plants for the production of gramophone records and other phonographic products).

Keywords: communication, system, management, law, company, corporation, major, label, music industry, recording

Abstract: The research allows to make a conclusion about legal organization of taxation being a complex, many-sided phenomenon requiring further theoretical research. 

Keywords: assets subject to tax, control, taxation, mechanism, legal organization, law studies, tax, functions of taxes, tax entities, requirements of tax law

Abstract: Prevention of tax crime has always played an important role in the development of the Russian government. At the same time, prevention of tax crime had some specific features during the period of the Soviet Union. This is the issue the present article is devoted to. 

Keywords: law studies, legislation, crime, taxes, levies, profit, government, food rationing, product, property

Abstract: The taxes are not always levied fairly and proportionally, which makes the issues of social justice especially topical. This situation has provoked a polemic in 2011, when introduction of a new luxury tax was being discussed.  It seems reasonable that persons with large income should put more money into the state budget, and the taxes should not be a heavy burden for the common people. Before introducing a tax, it is important to figure out the model and combined amount of tax, as well as the time from which on the assets become luxury objects. Introduction of luxury tax should be included into the framework of the immovable property tax reform, which is planned (since the taxation  objects may be the same).  Introduction of a new tax may cause capital outflow from Russia to other states, and rich people making their incomes "shadow incomes". Additionally, it is necessary to wait till the immovable property tax is introduced, which my terminate the very idea of the newly planned luxury tax.

Keywords: tax, taxation, income, luxury, property, fairness, efficiency, proportionality, budget, property

Abstract: Steady functioning of national economy in many respects depends on management of the taxation system which is determined by the character and tasks of tax policy at a corresponding stage of development. The author of the article considers stages of formation and development of tax administration in Russia: the 1st stage lasted since the end of the IX century until the first half of the XVII century; the 2d stage lasted since the second half of the XVII century untill 1916; the 3d stage lasted since 1917 until 1991; the 4th stage lasted since 1991 to the present day. Features are revealed and the description of the basic events at each stage is described. The special attention is paid at the development of the tax administration institution during the Post-Soviet period: problems of tax administration are researched and so are its social and economic maintenance and features of modern changes. The periods of tax administration in the Russian Federation are defined. The interrelation between organizational transformation of taxing authorities and transformation of the tax administration institution is proved. Directions of development of tax administration taking into account the world theory and taxation practice are proved.

Keywords: fiscal performance, tax administration, tax authorities, taxation system, state institution, tax, direct taxes, indirect taxes

Abstract: Currently, land value tax is one of the primary sources of income for local budgets. As far as the full amount of municipal income is concerned, however, this tax plays a comparatively small role.The unused revenue potential and numerous unsolved issues in land taxation have historical roots. During the entire development process of Russian tax system, land value tax was often left underappreciated.This article deals with the development of Russian land value tax system, analyzes current challenges of land taxation, and presents ways of overcoming them, aiming to clarifying the land tax base, increasing local budget income, resulting in increase of self-sufficiency and raising the efficiency of social and economic development municipalities.

Keywords: financial independence, land-based taxation, cadastre, tax rate, tax base, favorable conditions, local taxation, land value tax, taxing potential, local budget