Annotation: The article develops an approximate version of the model of institutional transformation in the sphere of repro- duction of innovations through public-private partnership (PPP). The growing need for the said transformation is substantiated, and the general outline is proposed and the organic integrity of the proposed institutional transformations in the sphere of development of relevant partnership relations between the state and business is characterized. The necessity of a qualitative update of the constitutional “rules about rules” for the forming of new institutions in the sphere of PPP, ensuring the expanded reproduction of cognitive and product innovations, is proven. The critical role of the power-ownership system in increasing the efficiency of PPP, based on civil society and the rule of law, is considered. The key role of the intellectual firm in the general structural model of the institutional mechanism of public-private partnership in the sphere of innovation creation and, in general, the development of innovative relations in the modern economy is verified. The institutions that ensure the creative focus of the new model of partnership relations between the state and private business in the context of increas- ing complexity are characterized.

Annotation: The article describes the key aspects of the formation and development of the platform economy in the Russian Federation. The analysis of the main drivers of digital platform growth is conducted, and the institutional bar- riers hindering their development are identified. The article considers the economic effects of the development of the platform economy and presents forecasts for further development. The study is based on the analysis of statistical data, regulations and scientific literature on the topic. Particular attention is paid to the law on the platform economy adopted in 2025 and its potential impact on the development of the industry. The research meth- odology includes a system analysis, a comparative analysis of international experience and expert assessments. The results of the study show that the platform economy is becoming a significant factor in Russia’s economic growth, providing employment for 10 million people and accounting for about 5 % of the country’s GDP. Positive dynamics in the development of the main segments of the platform economy are revealed: e-commerce, transport services, financial technologies and labor platforms. The study demonstrates the need for an integrated approach to regulating the platform economy, taking into account the balance of interests of all market participants.

Annotation: The article examines the current state of the Russian banking sector, which is characterized by the uneven forma- tion of the resource base of commercial banks and the intensification of lending policies. The author systematizes the internal and external factors affecting the development of the banking sector, including: the availability of a customer base; the reduction of the key interest rate to 18%; the low investment attractiveness of deposit operations; the increase in the supply of corporate loans; and the tightening of the Central Bank of the Russian Federation’s monetary policy. The analysis of the assets and liabilities of the Russian banking sector reveals that net profit is increasing, while the liquidity of commercial banks’ assets is decreasing. The identified trends in the growth of borrowers’ debt burden indicate a priority increase in the credit debt of non-financial companies, which requires optimization of the structure of loans under targeted loan agreements. The article examines the problems of functioning of banking sector entities, as a result of which practice-oriented solutions are formulated to improve the efficiency of commercial banking development in a risk environment.

Annotation: The article examines the issues of tax accounting building and reporting in the management system of commercial organizations. Attention is paid to the requirements of modern tax legislation in the field of tax accounting and its combination with accounting information. The article notes that the issues of creating an optimal system of tax ac- counting and reporting for an economic entity are always relevant, also because tax legislation is actively developing in this area. The study provides an analysis of the requirements of modern tax legislation in terms of tax account- ing by types of taxes and fees. A quantitative and qualitative analysis of taxable entities by the identified groups of large, medium and small businesses is presented. Particular attention is paid to the nature of the model for building tax accounting and reporting for the considered groups of enterprises, including taking into account the place of the tax accounting system in the general management system of the organization, the composition of the order on accounting policy for tax purposes. In conclusion, a number of areas for optimizing the applied models of building tax accounting and factors influencing the nature of such a model within a specific economic entity are highlighted.

Annotation: The study clarifies the conceptual uncertainty of “smart settlements” (whether cities or villages) by proposing a new economic categorization system for Russia’s sustainable regional development. Despite widespread academic and governmental interest, this area suffers from definitional inconsistencies and unclear public-private responsi- bility distribution. The research develops a five-tier classification system: Internet settlements (basic connectivity), E-platform villages (online commerce communities), Smart agro-settlements (technology-enhanced agriculture), Smart manufacturing settlements (cyber-physical production hubs), and Resource settlements (natural resources and data centres). Each category is analysed through technological requirements, economic potential, and im- plementation challenges using Russian and international examples, particularly from China. Key findings reveal that successful “smart settlements” require diversified economic activities, strong inter-regional connectivity, and careful consideration of geographical factors. The proposed system provides a framework for developing targeted strategies, optimizing resources, and creating sustainable agglomeration economies.

Annotation: The article proposes an innovative “three-contour model” of planning for sustainable development (SD) of Russian regions, integrating the adapted Chinese experience of spatial and functional zoning (PLE approach) and based on a system combination: a strategic goal-setting contour (mandatory ESG indicators, differentiated scenarios for risk zones), a contour of technological solutions (“innovative supermarkets” for testing SD solu- tions, small nuclear power plants for energy-efficient infrastructure) and data management circuits (AI-mediated “digital twins” of regions, blockchain registers of ESG reporting). The article analyzes the controversial as- pects of implementing the model, taking into account the territorial specifics, as well as the institutional risks in the context of Russian socio-economic realities. The conclusion is substantiated that the key innovation of the model is to ensure the synergy of spatial analysis of the dynamics of PLE spaces, advanced technological tools and adaptive management mechanisms, which forms the basis for the transition from declarative strategies to a geographically oriented SD and the creation of an objective multi-level assessment index. A structured list of arguments for practical implementation has been proposed: positive aspects are technological leap in monitor- ing and forecasting, and increased management adaptability; while negative ones are institutional inertia, high initial investments, and a shortage of qualified personnel to work with AI and blockchain technologies.

Annotation: The article is devoted to the study of the development of telemedicine in the BRICS countries, which account for more than 40% of the world’s population. Significant scientific and practical interest is associated with the global growth of digitalization of healthcare, with the proven effectiveness of remote medical care. Different socio-economic challenges, a variety of regulatory approaches, various technological innovations, the political significance and potential of international cooperation between the BRICS countries make it possible to identify the best medical practices and adapt them to the system. In international cooperation on healthcare develop- ment, BRICS acts as a platform for data exchange and joint projects, making it possible to reduce dependence on Western technologies. The article presents the main achievements, limitations, and prospects for using telemedicine consultations in five key BRICS countries. The study of telemedicine in the BRICS countries is relevant not only for these countries, but also for the entire community, as it allows comparing the effectiveness of different models in similar socio-economic conditions, identifies universal solutions for emerging markets, and promotes the sustainable development of medicine.

Annotation: The article provides a comprehensive analysis of the current state and prospects for the development of trade financing in Zambia, as well as an exploration of the opportunities for deepening Russian-Zambian cooperation. Special attention is paid to the access of small and medium-sized enterprises to financial instruments, institutional and infrastructure barriers, and the existing gap between supply and demand in the trade financing market. The role of digital technologies is considered, including the introduction of blockchain platforms and mobile ap- plications, as well as the impact of regulatory reforms aimed at reducing security requirements and simplifying procedures. The second part of the article focuses on the historical basis of trade and economic relations between Russia and Zambia and identifies key areas for their further development, including agriculture, energy, min- ing, and education. It is noted that the strategic partnership can contribute to the diversification of the Zambian economy, reduce dependence on copper exports and create new growth points. Additionally, the importance of educational and personnel initiatives that provide training for joint projects is emphasized. It is concluded that there is a need for institutional strengthening, the development of modern trade support mechanisms and the implementation of strategic joint projects.

Annotation: The article is devoted to the study of the features and prospects of the transformation of marketing activities in the context of the forming of the seventh technological paradigm, the key element of which will be the widespread use of artificial intelligence (AI) and self-learning systems. The article presents a systematic view of the key stages of the development of marketing technologies, and examines the impact of future innovative developments on the organization of business processes and the forming of comprehensive marketing strategies. Special attention is paid to the factors that contribute to the development of effective AI-based tools and methods that can increase the competitiveness of enterprises in rapidly changing market conditions. The main drivers of growth and areas of improvement in marketing activities that are necessary for the successful adoption of new technologies are highlighted in the article. The study was based on the methods of abstract-logical and system analysis, modeling, and comparison, as well as the problem-targeted and structural-functional approaches to studying the issues of improving the effectiveness of marketing activities in the context of new technological challenges and pat- terns. The findings will provide an understanding of current trends and strategic directions for the development of marketing in the context of the large-scale technological shift that is expected in the next decade, and will determine the scientific and practical significance of this research.

Annotation: This article examines the development of internal audit systems (IAS) in public companies. It focuses on the specific legal framework for organizing IAS in such companies, as they are public joint-stock companies. The article reveals the nature of the regulation and construction of the IAS using the example of specific materials and regulations of a large public company PJSC LUKOIL. The study provides a detailed description of the bodies created to conduct effective internal audit in such an organization, their functions, and their interrelationships. The internal audit system is linked to the nature of the business structure, which is used as an illustration for the company’s IAS model. Special attention is paid to the extensive range of IAS functions in public companies, including both a risk management system, assessment of the quality and reliability of the work of departments and the reports they generate, and monitoring the alignment of internal and external audit processes. The meth- odology for annual planning of the IAS unit’s activities is examined in considerable detail. As a conclusion, a number of findings are highlighted that allow similar participants in large businesses to use the experience of the internal audit service of the large public company under consideration.

Annotation: The relevance of the study is determined by the increasing importance of human capital, the quality of which directly shapes organizational competitiveness in the era of Industry 4.0. The article explores the theoretical foundations and practical aspects of developing employee motivation systems in industrial organizations, including an analysis of theoretical frame- works and management practices for their implementation. The aim is to identify key trends in the evolution of motivation systems in the context of digital transformation. The study compares traditional, modern, and digital motivation systems, examines the specifics of motivation in the industrial sector, and substantiates the need for implementing ROI-oriented motivation systems. It is shown that human resource management is evolving from an administrative function to a strategic tool for sustainable development. The study advocates for the adoption of motivation systems that ensure transparency and accountability of expenditures, prioritize investment in high-performing employees, enhance the effectiveness of personnel management through an orientation toward measurable productivity outcomes, and provide executives with evidence-based decision support grounded in quantitative metrics. Conclusions are drawn regarding the transformation of management practices in the field of motivation, and promising directions for further research are outlined.

Annotation: The study of the innovative potential of food industry enterprises is key in creating an effective anti-crisis strat- egy, as it allows identifying new opportunities for adaptation and sustainable development in the conditions of economic turbulence. The authors try to establish the degree of influence of the level of innovative potential on the success of the anti-crisis strategy of food industry enterprises. The article defines critical success factors for Russian food industry enterprises. One of the most important objectives of the study is to identify the relationship between the capitalization of food industry enterprises and their innovative potential. In addition, a list of alter- native anti-crisis strategies was developed during the study and the directions of their implementation by food industry enterprises were substantiated. The result of the study is a tested relevant model for choosing effective directions for implementing the anti-crisis strategy of a food industry enterprise. The authors conclude that the level of innovative potential influences the choice of the direction of the anti-crisis strategy by the management of a food industry enterprise. The conducted correlation analysis confirmed the presence of a strong positive relationship between the market capitalization of food industry enterprises and the level of their innovative po- tential (r = 0,7). Therefore, innovative potential becomes a key factor in capitalization.