Headings of the journal
"Economics and Management"

Annotation: The last couple of decades show that social entrepreneurship has been gaining more and more recognition in academic as well as managerial and public discourse. This is due to its innovative capabilities to solve social problems, with the urgency of many remaining quite high. It is no coincidence that social entrepreneurship is often associated with social innovation. Moreover, the development of this phenomenon within a particular territory depends greatly on the favorable conditions that have been created for this. In this regard, the article examines the features of support and problems of the forming of social entrepreneurship in Russia. The study underlines that currently Russian social entrepreneurship is in the stage of active development. However, it still gets behind many developed countries in scope due to differences in the formative environment. The research reveals the specifics of social entrepreneurship in modern Russia using data from international and Russian ratings, sociological and expert surveys. Key support measures and problems in the area, pointing out the need to improve the conditions for the development of social entrepreneurship based on an ecosystem approach are outlined in the article.

Annotation: A huge number of scientific, popular science, journalistic and information works have been written about the Aral Sea and its tragedy. In our field of consideration are water-agricultural materials that allow us to make another generalization of the state of the sea problem in new political and economic conditions. This article provides a historical analysis of the drying up of the Aral Sea as a unique example of the consequences of an- thropogenic impact on a water body. For a more complete understanding, a multifactorial process of changing the nature of land development in the Aral Sea basin is shown, which influenced the dynamics of its drying out and retouching the consequences.

Annotation: The article considers the foundations of a sustainable development strategy and its wide dissemination, analyzes the factors that motivate enterprises to implement the principles of sustainable development in their activities, identifies the basic components of the mechanism for sustainable development of enterprises, assesses the impact of sanctions on the implementation of the principles of sustainable development of small and medium-sized businesses in the Russian Federation; the measures of state support for small and medium-sized businesses of the Russian Federation in the area of sustainable development are considered and directions for their further development are identified; the estimation of the state support of small and medium-size business is presented. Based on the results of the analysis, the analysis of the reasons for implementation of a sustainable development mechanism at small and medium-sized businesses in the Russian Federation is presented. Such issues as methods and tools determination for assessing the effectiveness of sustainable development mechanisms and key indicators of sustainable development identification for small and medium-sized businesses in the Russian Federation, are solved.

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 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.