The federal budget occupies a central place in the system of public finances, economy of the country. Its significance and role are determined by the tasks that it performs: redistribution of the gross domestic product, government regulation of the country’s economy, financing of the budgetary sphere and social policy pursued by the state, control over the formation and expenditure of budget funds. The subject of the study is the federal budget. The purpose of the article is to consider the features of the federal budget formation, in particular at the expense of tax revenues in the context of negative impact of internal and external factors caused by Western economic sanctions against the country’s economy and oil and gas sector, falling demand and prices for energy, fluctuations in the national currency, inflationary processes. The study uses methods of analysis, synthesis, comparison, grouping, generalisation, tabular one and others. It is based on official data from the Federal State Statistics Service, Ministry of Finance of the Russian Federation (hereinafter referred to as RF), reporting data of the Federal Tax Service of the RF on federal taxes. The study has established the presence of problems in the federal budget, such as reduction in sources of budget revenues and in income from foreign economic activity, decrease in the tax base, increase in the tax burden on businesses, including small ones, during the implementation of the tax reform of 2025, budget deficit, etc.

In modern conditions, there is an urgent need to design and implement a management mechanism for the regional healthcare system that meets current trends. The object of the research is the regional healthcare system, and the subject is its sustainable development (hereinafter referred to as SD). The aim of the study is to create a management system for sustainable healthcare development in the subject based on transactional tomography of digitalisation processes and interaction of government bodies with stakeholders in the economic ecosystem of the territory. The paper provides a review of published articles indexed in scientific databases and reveals the concepts of the economic ecosystem of the territory, its SD, transactional tomography, etc. The following research tools are used: the method of generalisation, a review of literary sources as well as quantitative and qualitative data analysis. As a result of the research, an algorithm for managing the SD of healthcare has been designed and tested using the example of the Sverdlovsk region. The main health problems at the regional level have been identified and recommendations for their solution have been developed. The proposed digital health management methodology is intended for authorities of the subject. The practical significance of the study lies in the possibility of using the results by regional authorities, since the tools, techniques and recommendations proposed in the work can be applied in the process of managing the development of the healthcare system.

In the cost structure of agricultural production, fuel and lubricant costs (hereinafter referred to as FLC) account for a significant share and are subject to high price volatility, which creates substantial economic risks. The study aims to develop and test an econometric method for assessing and optimising FLC by stochastically modelling the operation costs of a heterogeneous agricultural machinery fleet. The research is based on the analysis of panel data from production reports of the Omsk Agrarian Scientific Centre for a full agricultural season. Using statistical methods, physical and operational indicators (productivity, specific fuel consumption) are integrated with simulated market price dynamics. For each machinery unit, the expected cost of cultivating one hectare and its standard deviation as a measure of risk are calculated. The paper demonstrates that different machinery models have unique economic profiles. The developed synthetic tool – the Risk – Cost matrix – allowed for an objective classification of the entire fleet, identifying highly efficient and predictable assets as well as problematic ones, which are the main source of financial risks. The proposed model is an effective tool for making differentiated managerial decisions aimed at improving the economic stability and competitiveness of agro-enterprises.

The purpose of the article is to develop approaches to risk management in the payment sector. The rapid digitalisation of payments has changed the structure and quality of payment risks. In the near future, the settlement and payment services sector will face increasing levels of various risk factors, enhanced regulatory control, and significant changes in global risk management standards. Payment risk management is a modern and challenging task, the solution of which is constantly and dynamically evolving due to transformations in the environment, payment instruments, and user behaviour. An urgent area of risk management development in the payment sector is the construction of a system for proactive fraud detection. The use of advanced digital technologies and tools can allow participants in payment chains to stay ahead of emerging threats. The article analyses fast payment systems (hereinafter referred to as FPS) and associated risks of fraudulent actions. Methods of analysis, synthesis, generalisation as well as the logical method are applied. The data published by regulators on recorded fraud ways over the past 5 years are used. The authors provide a classification of fraudulent activities in the payment sector and note the methods used to detect fraud. Based on the practical experience of using Russian FPS and system analysis of FPS cases from other countries, the authors propose ways to improve payment risk management. The results of the article can be applied in the practice of functioning of both payment systems as a whole and their individual participants.

Nuclear energy occupies a special place in the energy balance of Russia, being not only a key element of ensuring internal energy security, but also an essential tool for implementing the country’s foreign economic and geopolitical strategy. In the context of global competition in the global market of nuclear technologies and services, Russia retains a leading position, combining the development of domestic infrastructure with large-scale projects for the export of reactor installations, technologies and services. However, the successful development of the industry requires effective institutional interaction between internal and external market segments. The harmonization of these areas is possible only if there is a developed institutional environment, including government agencies, corporations, international agreements and legal mechanisms. In the modern context, the tasks of forming a comprehensive institutional policy capable of ensuring synergy between the domestic and foreign nuclear energy markets come to the fore. The purpose of the study was to analyse the institutional mechanisms governing the interaction of the domestic and foreign nuclear energy markets in Russia, as well as to identify ways to optimize them to ensure the sustainable development of the industry. International sanctions and geopolitical instability raise issues of adaptation and stimulate the development of alternative forms of cooperation, such as energy diplomacy. In this regard, the study pays special attention to institutional reforms aimed at sustainable development and greening of energy. The most important role in shaping the rules of the game is played by international organizations (OPEC, EAEU, IEA) that influence the regulatory architecture. Accordingly, the study of the institutional foundations of interaction between Russia’s domestic and foreign nuclear energy markets is relevant both scientifically and practically, as it allows us to identify mechanisms for optimizing the development of the industry, identify institutional barriers and suggest ways to overcome them in the context of the global transformation of the energy sector.

Using the example of the regions of the Volga Federal District, an analysis of the state of their investment development as well as the volumes of tax revenues to various levels of the budget system, was carried out in order to identify opportunities to ensure financial self-sufficiency of territories under different scenarios. The results of the study show that regions, even within one federal district, have significant differentiation both in terms of the level of specific tax revenues and in terms of the volume of investment in fixed capital per capita. At the same time, the correlation and regression analysis of these indicators revealed the presence of a close relationship between them. The main reasons for the disproportions in the level of tax security of the regions were established. Firstly, the preservation of raw material rent as the largest source of tax revenues to the consolidated budget of the Russian Federation and the extreme unevenness of its distribution due to differences in the structure of regional economies; secondly, the allocation of the overwhelming share of revenues from the mineral extraction tax to the federal budget; thirdly, the initial insufficiency of the volumes of state (budget) support for the development of high-value added production and the need to use long-term credit mechanisms for financing in order to subsequently increase the share of taxes from the manufacturing sector. An assessment of the financial self-sufficiency of the territories under various scenarios for the distribution of tax revenues was carried out and proposals were made for its increase at the regional level.

With an increase in the basic income tax rate from 2025, organisations are faced with the task of ensuring the tax security of profit taxation in the context of innovative economic development, allowing taxpayers and tax authorities to effectively use innovative technologies in their activities. The purpose of this article is to find tools that can be used to optimise the profit taxation process and increase tax security. The subject of the study are investment tax deductions and ensuring economic security when applied in the context of innovative economic development. The focus of this article is on investment tax deductions as the most complex tools to reduce corporate income tax. The article uses methods of a systematic approach, analysis, and synthesis. As a result of the conducted research, it has been concluded that an individual approach by taxpayers is necessary in terms of the possibility and expediency of applying investment tax deductions, realistically assessing potential risks and tax savings. Using the example of specific paint and varnish industry organisations, calculations have been performed that allow taxpayers to make effective management decisions and ensure tax security. The presented calculations can be applied by organisations of various fields of activity. The authors have concluded that the criteria requirements for the use of investment tax deductions limit the practice of their application. The results of the study can be used in developing solutions to ensure tax security in the taxation of corporate profits. The conclusion is made about the need for further development of incentives for investment activities of organisations.

The purposes of the article are to popularise clusters that combine effective business structures and insolvent enterprises, in which the former, with their resources and competencies, help the latter overcome their own insolvency; to substantiate their joint partnership activities to modernise cluster management, which contributes to overcome bankruptcy, bring such structures to the level of sustainable development; to increase their economic security. In this regard, a number of tasks have been defined: to reveal the content of the updated concept of cluster; to summarise the main directions for improving the management of clusterisation of the municipal economy; to pro- pose ways of increasing economic security. The object of study are mainly high-income enterprises and to a much lesser extent low-in-come enterprises that are part of municipal clusters. The subject are socially secure and organisational and managerial relations between cluster members regarding assistance in overcoming insolvency of some through help of others. The research methodology assumes the unity of historical and logical methods in a mixed economy, partnership of its participants operating in conditions of municipal clusters and interconnected with other market entities. The hypothesis is that the more precisely the essence of a municipal cluster is defined, the better and safer its innovative management will become to put insolvent links on the path of sustainable development, which will increase their economic security at the same time. The results include the determination of the methodological content of the breakthrough mu- nicipal cluster, its differences from the clusters currently widely advertised and gradually spreading in the country. It is also important that innovative organisations (donors) of the cluster and their divisions actually act as mentors of bankrupt enterprises and their structural units, which are part of the general structure and jointly achieve a high level of management. The conclusion is made about improving the management of the clustering process, increasing the economic security of both its participants and the entire municipal economy, which through the ongoing processes acquires a territorial-sectoral character instead of an industry-specific one.

The article is devoted to one of the tools for achieving sustainable development goals (hereinafter referred to as SDG) that is not widespread in Russian practice – impact projects. However, first of all, the authors pursue the goal, focusing on Russian regulatory legal acts (hereinafter referred to as RLA), domestic and foreign scientific publications on the topic of the research, to systematise the terminology of the tools for achieving the SDG in view of the existing circulation of the terminology by specifying the types of projects that form social and environmental values. It has been established that sustainable development projects are differentiated into adaptation, social, green, and climate ones. In turn, ESG (environmental, social, governance) projects, currently not regulated by NPA, on the one hand, spread the potential for promoting the implementation of the SDG, and, on the other hand, are the cause of disharmony developing in society due to the presence of a large number of ESG ratings. It is also presented that socially responsible investment projects (hereinafter referred to as SRIP) also have strengths and weaknesses that help influence a potential investor to make a decision on investing. Impact projects, as well as ESG projects and SRIP, are not fixed by RLA, but their uniqueness is undeniable, because the key feature of their implementation is the provision of long-term social (environmental) impact even after the end of the project life cycle. For this purpose, their main characteristics and criteria are presented. In conclusion, the authors provide a comparative description of the abovementioned project approach tools for achieving the SDG.

The relevance of the study necessitates the formation and implementation of effective management strategies that can adapt to the impact of modern challenges, changes in post-coronavirus consumer behaviour, to new forms and models of interaction between companies and consumers. Thus, based on the analysis of the points of view of domestic and foreign scientists, patterns and trends in changing of consumer behaviour are identified, among which the main ones are the introduction of digital technologies, impact of geopolitical challenges, post-pandemic syndrome of consumers, and activation of their role in the process of developing, purchasing, and consuming companies’ products. The key approaches to the implementation of management strategies are analysed and systematised, the author’s definition of management strategy of customer retention is proposed based on the value-oriented approach. The aim of the study is to develop a management mechanism of implementation of the customer retention strategy. To achieve the aim, the work uses both general research methods, such as grouping and classification, comparative and system analysis, and a pool of management methods, such as construction of the Thompson-Strickland competitive positioning matrix, strategic map of the balanced scorecard, matrix for selecting of management strategies based on the relationship between value consumer characteristics (satisfaction – involvement – loyalty). The results of the study show that, unlike the existing mechanisms, the proposed management mechanism of implementation of the customer retention strategy allows, on the one hand, to improve the efficiency of interaction between the company and consumers, and, on the other hand, to evaluate the performance of the customer base in general and the customer retention efficiency indicator in particular. The formation of a roadmap for implementing the management strategy of retention of clients can be highlighted as an area for the further research based on the management mechanism of its realisation proposed in this study.

The article examines the ideas of the XXI century traditionalism and assesses their significance for analysing the problems of modern state administration. It substantiates the natural appeal to tradition as a source of stability and continuity in the context of globalisation, digitalisation, crisis of trust in institutions, and fragmentation of cultural space. Drawing on the Russian Federation’s historical experience and global philosophical thought, the authors argue that periods of crisis and geopolitical instability encourage the return to traditional foundations that can serve as integrative and legitimising elements in the political order. The focus is on the works of the classics of traditionalism, such as R. Génon, J. Evola, F. Schuon, and M. Eliade, who offered a systematic critique of modern and postmodern. They emphasised the destruction of the sacred and cultural foundations of society under the influence of liberalism, secularism, and globalist unification. Modern interpretations of traditionalism, presented by A. de Benoist, D. Venner, and A.G. Dugin, link these ideas to the problems of information sovereignty, cultural identity, and sustainability of states in the context of globalisation. The authors emphasise that traditionalism cannot be considered as a practical programme for state-building, but its analytical potential lies in the ability to critically examine the categories of power, legitimacy, hierarchy, and relationship between tradition and innovation. It allows us to identify the vulnerabilities of liberal-democratic models, analyse the limits of democratic procedures in unstable environments, and explore cultural identity as a resource for political consolidation. In this way, the ideas of traditionalism are not so much an alternative to modern as an intellectual counter-position that expands the methodological toolkit of political science. Their study contributes to a deeper understanding of the mechanisms of legitimising power and finding sustainable models of public administration in the face of the global challenges of the XXI century.

The article examines foreign policy aspects of the Russian Federation’s (hereinafter referred to as Russia) modern scientific and educational policy as well as socio-humanitarian and politico-economic factors influencing integration processes in the scientific and educational sphere. SWOT (strengths, weaknesses, opportunities, threats) analysis of the potential of the scientific and educational sphere within the integration model of the Eurasian Economic Union (hereinafter referred to as EAEU) has been conducted. The relevance of the study is dictated by the need for a comprehensive analysis of qualitatively new approaches that Russian state policy has been implementing since 2022 to stimulate integration processes in the scientific and educational sphere. The object is the EAEU integration space. The subject is the scientific and educational sphere of interaction within the integration platform. The aims are to identify the current state of cooperation in the scientific and educational sphere and assess its development prospects, based on the transformation of the Russian state policy in this area since 2022. The methodological framework includes systematic, historical methods, neo-institutional approach, content and SWOT analysis. The scientific novelty lies in the consideration of integration processes not as an autonomous phenomenon, but as a direct consequence and institutional response to the transformation of the Russian state policy. The initiatives discussed indicate the establishment by Russia of a new scientific and educational ecosystem– a model of centripetal integration, which is proposed to partners as a systematic standard that creates norms and offers its own infrastructure. A trend has been identified towards the modernization of foreign scientific and educational organisations by the Russian side and creation of model attraction centres based on them within the policy of building a unified scientific and educational space among EAEU countries. According to the conclusion, the strengths and opportunities are comparable to the weaknesses and threats, with the negative factors exhibiting  greater specificity and occasional practical realisation, while some of them are of a permanent nature. The EAEU integration potential in the scientific and educational sphere relies on a historical and cultural foundation, but requires overcoming institutional barriers. Primary measures for harmonising national systems to transition to a unified supranational personnel training system are proposed, based on the logic of delineating international and constitutional-legal foundations of cooperation.

The article is devoted to a comprehensive analysis of patriotism as a key value of Russian youth in modern conditions. The theoretical aspects of the concept are considered through the interdisciplinary prism of philosophy, sociology, political science, and pedagogy. In addition, various concepts of patriotism of Russian and foreign scientists are analysed. Special attention is paid to the transformation of its semantic content in the youth environment, where traditional values are combined with pragmatic orientations towards personal development and social justice. Based on sociological data, the main challenges to the formation of patriotic consciousness are identified: impact of globalisation, socio-economic problems, intergenerational gap, crisis of trust in government institutions, and transformation of family education. The dual role of the media, which can both weaken and strengthen patriotic attitudes, is emphasised. A systematic model for strengthening patriotism is proposed, including modernisation of educational programmes, development of civic institutions, and implementation of a balanced state policy. It is concluded that it is necessary to combine traditional and innovative approaches, taking into account the digital transformation of society and peculiarities of youth consciousness. Particular importance is attached to practice-oriented forms of education, project activities, and digitalisation of patriotic education. The materials of the article are valuable for specialists in the field of education, youth policy, and sociology, offering practice-oriented solutions for the formation of conscious patriotism in new socio-cultural conditions.

The article explores the theoretical and methodological foundations of the relationship between youth policy and the formation of patriotism in the context of rapid digital transformation of modern society. It examines the historical evolution of the concept of patriotism, from classical philosophical interpretations to contemporary understandings, and highlights the sociocultural and political factors shaping civic socialisation of youth. Particular attention is paid to the impact of digital technologies and social media on the processes of national identity formation as well as on the transformation of traditional mechanisms of patriotic education. The paper compares Russian and foreign approaches to youth policy, analyses regulatory frameworks, programme documents, and pedagogical innovations, including simulacrum, problem-based, and hermeneutic approaches. The study identifies key contradictions between the need to preserve national cultural continuity and challenges of the digital environment, which fosters globalised and fragmented identities. Based on an interdisciplinary analysis, recommendations are proposed to improve the regulatory framework, develop digital civic education, strengthen the political identity of youth, and increase the effectiveness of patriotic initiatives. Thus, the article provides a comprehensive understanding of patriotism as a value-based, social, and political phenomenon integrated into the digital era.