Headings of the journal
"Economics and Management"

Annotation: The article describes the consequences of state support for the system of small and medium-sized businesses. In the Russian economy, the problem of small business development has remained extremely relevant for many years. The article analyzes the results of the introduction of special tax regimes both from the point of view of the development of small and medium-sized enterprises (SMEs) and from the standpoint of the fiscal system of the state. Using the methods of statistical analysis, synthesis, systematization, the authors of this article conducted a study of the reaction of SMEs to the introduction of preferential tax regimes. As a result, special tax regimes that are popular and unpopular among SMEs have been identified. The share of revenues from the application of special tax regimes to the budget has been determined. The authors propose their own system of indicators of the effectiveness of tax support for small businesses: the structure of SMEs; tax burden, receipts of tax payments to the budget. The analysis of statistical tax reporting forms allowed the authors to identify the dynamics of the reaction of small and medium-sized businesses to the introduced special tax regimes through the analysis of the above indicators and to determine the effectiveness of the state policy of SME support in terms of its tax support.

Annotation: The article examines environmental efficiency in agriculture using the normative-technical method. It is noted that in the conditions of increasing technogenic burden on ecological systems, the problems of preserving and improving the environment are becoming paramount, especially in areas of active human economic activity. The authors have established that the determination of environmental efficiency is the most important condition for rational management. In this study, the author’s definition of environmental efficiency and the justification for the application of the regulatory and technical method in determining environmental efficiency in agriculture were given. The authors assessed the ecological efficiency of the normative and technical method on the example of agricultural lands in the Ryazan region of the Ryazan Oblast according to the criterion of soil acidity and con- cluded that it is expedient to apply this method in the form of a complex solution of an economic and mathemati- cal problem based on the set of the most common elements of the soil ecosystem. It is predetermined that such an approach can form the basis of a scientific and methodological approach to the assessment of environmental efficiency in agriculture and will bring a significant economic effect when applied in practice.

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 article examines the relevance of the problem of using and implementing innovations to achieve sustainable development in the context of international experience. The link between digitalization and sustainable development is an important aspect of the development of the IT sector, especially in light of the development of technologies such as artificial intelligence. Two areas of application of innovative technologies are distinguished: blockchain and the use of new IT technologies in medicine. Blockchain technology is actively used in the field of environmental monitoring. An innovative project, Planetwatch, is being analyzed, the purpose of which is to improve the quality of monitoring of environmental pollution. Attention is paid to the development of Internet technologies related to digital health. Developing projects Botkin.AI – a software platform for diagnosing and assessing the risk of diseases using artificial intelligence technologies and Artiness – an innovative startup that offers augmented reality solutions used in the field of medicine are analyzed. Shift towards digital health means complementing e-health capabilities with analytic and mathematical medical data processing and smart modules that provide new quality of care, including support for medical decision-making. It is concluded that the pandemic has accelerated an important global trend – digital transformation, blockchain and artificial intelligence, which allow uniting the efforts of authorities, corporations and citizens to solve many environmental and social problems that stand in the way of sustainable development of all mankind. Today, there is a great opportunity to take advantage of the post-pandemic period to accelerate recovery, including social recovery, and increase business resilience through innovation.

Annotation: The subject of the study is the financial and economic sustainability of the region, which is a prerequisite for the further development of the regional system in the context of Western sanctions and other external threats. The study is aimed at assessing the financial sustainability of a particular region based on the system of indicators developed by the author. The methodological basis of the study is a systematic approach to the assessment and a sustainable relationship between indicators and elements of financial sustainability. Scientific novelty lies in the forming of a system of indicators that make it possible to assess the financial sustainability of the subject of the Russian Federation. An assessment of the financial and economic sustainability of the Ryazan region in accordance with the author’s approach is presented. An integrated approach to ensuring the sustainability of the region is outlined with the designation of specific tools and directions for the development of territories. The experience of ensuring the sustainability of the Ryazan region, based on the principles of inter-territorial interaction, in modern conditions of external threats, is presented. Scientific and practical significance lies in the versatility and accessibility of use for assessing the sustainability of the region of the author’s scorecard.