Annotation: The relevance of the research topic is determined by the growing scale of the problem of the country’s economic security, due to the aggravation of Russia’s opposition to the collective West, which is of a protracted nature. The purpose of the presented studies is to find ways to improve the economic security of the Russian Federation in modern geopolitical and economic conditions, which are characterized by a high degree of variability. The scientific novelty of the results obtained in the work lies in the rationale for the forming of a national target program for the development of technologies of the VI and VII technological modes as an advanced scientific and technical reserve. It is shown that the forming of a national target program for the development of technologies of the VI and VII technological modes will provide technological sovereignty, the necessary level of import substitution and competitiveness of the national economy for the next two large technological cycles. The practical significance of the results obtained in the work lies in the possibility of their use in the planning and the implementation of measures to accelerate and improve the efficiency of the processes of achieving the required level of technological sovereignty of the country as the basis for ensuring its security.

Annotation: The economic content of the category “investment activity” is investigat-ed in the article on the basis of the critical approach. The author’s interpretation of this phenomenon is presented. The main methodological approaches to the assessment of the level of investment activity in the regions have been studied. The author’s methodology of quantitative measurement of the degree of investment activity of the federal districts of the Russian Federation on the basis of summing up the values of their five key investment indicators has been developed. A comprehensive assessment of the situation in the investment sphere of the subjects of the Russian Federation for 2017–2021 is given. The rating of investment activity of the federal districts of Russia has been compiled. The methodological tools used in the preparation of the article contains system, structural, abstract-logical and comparative analysis, grouping methods, rating and generalization. The results of the research are of practical importance and can be used by federal and regional authorities in the development of programs for the socio-economic development of territories, as well as by rating agencies in the forming of investment ratings of federal districts and individual regions of the Russian Federation.

Annotation: The article is devoted to the analysis of cryptocurrency in modern conditions, to the consideration of its role, significance, dynamics of use and possibilities for further use in our country. The advantages and disadvantages of cryptocurrency as a means of payment, considered the development trends of cryptocurrency in Russia and in the world were investigated in the article. An analysis of the cryptocurrency market was conducted by the authors, as a result of which a conclusion was made about the positive dynamics of the use of cryptocurrency in our country. The domestic and world experience in regulating cryptocurrencies was analyzed (on the example of Japan, Estonia, Singapore, Switzerland, Germany, the USA), in the context of which the legal mechanism for regulating payments using cryptocurrencies was studied. It was concluded that it is developed insufficiently and needs the development of further legislative measures. Possible directions for the development of cryptocurrency and prospects for their development were proposed in the study.

Annotation: The article defines the financial planning system of a corporation. The necessity of forecasting the cost of business by the financial planning system of Russian corporations is analyzed, including due to the application of international financial reporting standards as part of the convergence of Russian accounting standards with international financial reporting standards. It is revealed that international financial reporting standards define the discounted cash flow method as the main one for determining the value of a corporation. Within the framework of the weighted average cost of capital method, the existing methods of assessing the cost of equity of corporations are considered and their applicability by non-public companies is analyzed. A modified method of assessing capital assets is proposed for organizations whose shares are not traded on the stock market. This modified method of capital asset valuation is a combination of the discounted dividend flow method and the W. Sharp capital asset valuation model, while having a lower level of subjectivity than the cumulative construction method.

Annotation: The article is devoted to the development of methods for solving environmental problems in the regions of Russia. The object of the study is the instruments of environmental regulation of industrial activity. The research methods were statistical-economic, abstract-logical and system analysis. Basing on the research results, an algorithm for the development of economic instruments of environmental regulation of five stages is proposed: analysis of the impact of emissions of pollutants into the atmosphere by industrial production on the quality of ambient air; assessment of the cost indicators of environmental protection activities (economic damage from atmospheric pollution, environmental costs and pollution charges); identification of problems of economic regulation of the effects of industrial activities on the environment; economic assessment of the impact of polluted ambient air on the health of the population, including the costs of providing medical care and compensation for people’s disability, loss of gross regional product; recommendations for improving economic instruments of environmental regulation. New approaches to the implementation of regional environmental policy have been developed by taking into account the influence of the environmental factor on the quality of life of the population.

Annotation: The subject of the study is political economic relations functioning in conditions of increasing complexity, which determines the need for the formation of such a qualitative integrity of a person’s life that corresponds to the dignity of his/her essential forces and relevant creative and labor self-realization. The purpose of the article is to identify the essence of the phenomenon of a decent life and to prove the basic role of this category in the system of economic relations that meet the requirements of economic synergy. The methodology of qualitative analysis was used, and the heuristic potential of such binary forms as freedom and necessity, general and special was realized when characterizing the elements of a worthy response of a person to various forms of increasing complexity. The scientific novelty of the research results lies in the proof that the external synergy of the increase in economic complexity should correspond to the internal synergy of the essential forces of the individual, which is the most important function of his/her life with dignity. The interpretation of a decent life is proposed, and the “triad” of its key components is characterized: inner freedom in unity with the imperative of necessity, the ability to divergent thinking and the relevant property system. The scientific and practical significance of the statements of the article lies in the need to develop a political economy of a decent life, in which the individual becomes the goal and condition of reproduction from a means of creating values.

Annotation: The article investigates the initiation of global decarbonization of modern economic systems by reducing СО2 emissions during exothermic oxidation of CCE. The formalization of the decarbonization of the energy of economic systems by a functional scheme made it possible to reveal their transformations. It is noted that the engineer solutions of the energy sector of modern economic systems are implemented mainly by gas mixtures. It is stated that the saturation of hydrogen gas mixtures reduces the volumetric lower heat of combustion with a sharp increase in the “greenhouse effect”. It is noted that the high temperature of hydrogen combustion leads to an unacceptably high generation of NOx, exacerbating the issue of biological safety of hydrogen energy. In order to exclude the degradation of specific economic systems, it is proposed to assess the efficiency of their energy by the integral indicator EROI together with indicators of energy independence, energy security, availability of energy resources, etc. It is predetermined that such an approach can form the basis of a scientific and methodological approach to assessing the energy efficiency of economic systems, including multimodal genetic optimization.

Annotation: The problem of implementing the chosen model of socio-economic policy of the state is relevant today, which determines the need to study foreign experience in this area. The purpose of the research is to identify the features of the implementation system of the socio-economic policy model of China, as an example of a state with the highest rates of economic growth. The main method of research is the analysis of predicting and planning documents defining the content of China’s socio-economic policy, as well as the features of building direct and feedback channels between all elements of the system. As a result of the conducted research, the features of the implementation system of the socio-economic policy model of China are formulated, with the clarification of the features in the field of forecasting and planning, and the specifics of communication channels between the elements of the socio-economic policy implementation system are highlighted. The formulated results of the study can be used to improve the system of implementation of the model of socio-economic policy of the Russian Federation. The significance of the presented work lies in the study of foreign experience in building an effective system for implementing the chosen model of socio-economic policy of the state.

Annotation: This article examines the problems faced by Russian enterprises when implementing digital technologies, as well as possible prospects for their solution. The relevance of the topic is due to the need for competitiveness and development of the Russian economy in a rapidly changing global market. The article provides an overview of the problems of the introduction of digital technologies, such as the need to adapt business processes, lack of qualified personnel and insufficient funding. In addition, the described problems were systematized in the table for their further elimination by implementing the measures proposed in the article. In order to achieve the purpose of the study, the author reviewed the works of various authors in identifying promising areas for the development of Russian industry using digital technologies based on the analysis of problematic aspects of this issue. The article provides recommendations for solving the identified problems, such as increasing funding for science and the development of human resources, involving employees in the process of digitalization, as well as improving the efficiency of enterprises using digital technologies.

Annotation: Currently, there is a process of global redistribution of capital flows in favor of markets that ensure the promotion of sustainable development goals, and the consideration in corporate strategies of factors related to responsible attitude to the environment, high social responsibility, proper quality of corporate governance (together: ESG) is analyzed by market agents and evaluated from the point of view of the ability of corporations to create long-term value. The scientific and methodological problem lies in the fact that currently the methodological apparatus related to the assessment of the effectiveness of management decisions made in terms of the implementation of ESG projects and their impact on the value of the corporation is insufficiently developed. The article is devoted to the technology of valuation and value-based management, taking into account environmental, social and corporate governance factors in harmony with the factors of the economic nature of the corporation’s activities, which formulates the goal of creating sustainable corporate value.

Annotation: This article discusses the problems and preferential opportunities for the development of tourism and hotel business in the market conditions, considering the realities of today. The role and importance of tourism and the hospitality industry in the country’s economy are emphasized. The negative factors decelerating the development of the hospitality industry, such as the instability of political and economic situations, as well as natural and environmental disasters in the countries of the world community, are noted. The article briefly presents an analytical overview of the development of the tourism business at the international level, before and after the COVID-19 epidemic. The negative consequences of the epidemic for the economies of the countries of the world are noted. The authors consider the main indicators for a number of years characterizing the development of the tourism and hotel business in Kazakhstan. The analysis of the dynamics of the volume of tourist flow, the number of placements, occupancy of hotels, etc. is presented. Based on the assessment of the current state and identification of problems of development of these areas of business, their prospects for development are outlined.

Annotation: The subject of the research in this article is approaches to understanding educational tourism. The purpose of the article is to clarify the concept of educational tourism on the basis of research by Russian and foreign authors, to define the boundaries between education and tourism. The essence of the phenomenon of “educational tourism” is revealed by the author through the parameters of time, the formality of training, the educational purpose of travel, characterizing it as a product formed in order to obtain new professional knowledge, skills and competencies and deepen the existing ones, carried out outside the familiar geographic environment in the period from 24 hours to 12 months (or 6 months). The presence of educational institution is an obligatory element of it. Considering the time limits of international and domestic educational mobility, the author identifies its forms that can be classified as educational tourism. Emphasizing the importance of the conceptual foundations of this phenomenon, the author concludes that further academic research should be based on empirical data. It is necessary to study the profiles of educational tourists in more detail, develop models of complete segmentation of the educational tourism market, which will become the basis for assessing the impact of educational tourism on the economy of the host territories.