The purpose of the article is to analyze tax expenditures as a tool for implementing state programs that contribute to achieving socio-economic development goals. The dynamics and volumes of tax expenditures depend on a number of internal and external factors, but the financial policy and policy in the field of tax expenditure management are of particular importance. The use of various tax preferences within the framework of the implementation of state programs contributes to their effectiveness, provided that they meet the goals and evaluation.

In the article, the author presents the results of grouping the factors of development of non-state social security into traditional and modern ones, indicating specific vectors of impact.

The purpose of the article is to assess the tax expenditure management system of the subjects of the Russian Federation. In conditions of limited budget resources caused by external and internal factors, effective management of tax expenditures can ensure an increase in budget revenues, on the one hand, and socio-economic effects, on the other hand. The key problems at the sub-federal level are differences in the institutional structure, assessment methods, timing, and planning of tax expenditures. There is an insufficient level of transparency, the lack of a single information resource.

Based on a retrospective analysis and a dialectical approach, the stages of formation and development of Western European models of public finance management are determined, the correlation dependence of the increasing role and expansion of the powers of the treasury service on the manifested tendency to increase the influence of the state on the process of regulating the entire complex of socio-economic relations in society is revealed. Based on the results of a situational analysis of current legislation and forecasting, the author classifies the functions and powers of the Treasury Service of a number of European states and assesses the degree of influence of treasury support of the budget process on the efficiency and effectiveness of public finance management, while fixing its key role in the implementation of state budget policy at the present stage of socio-economic development. The article notes the need to use positive international experience of further digitalization and optimization of the budget process.

The article analyzes the structure of assets of companies for the period 2017–2022, which have the most expensive global brands according to the Interbrand rating. An assessment was made of the share of intangible assets, reputation and their total indicator in the structure of the company's assets. The purpose of the study was to determine the share of objects of intangible property of companies and to identify the sectoral affiliation and nature of the activities of the most intangible companies. The data obtained are compared with similar data for the period 2009–2015, obtained by a similar methodology. This allowed us to conclude that: 1) the relationship between the company's industry affiliation and the volume of its intangible component; 2) in 2017-2022, there was an increase in the share of the intangible component of companies mainly due to an increase in the share of intangible assets of companies; 3) banks have left the number of intangible companies and the number of manufacturers of luxury goods has significantly decreased. In the Russian Federation for the period 2017–2021. There is a general increase in intangible assets by 49,9 % in similar areas of activity.

The approaches of domestic researchers were analyzed, which allowed to attest innovative activity as an integration of ability and readiness of each participant, the manifestation of each component at different stages of the implementation of the process under consideration was noted, for which the sequence "innovative interest – innovative potential – innovative activity – innovation-active behavior" was highlighted. The initiative character of innovative activity is noted, transformation of roles of the personnel and the company taking into account change of stages is resulted that was a basis for allocation of a role of the first in maintenance of innovative potential. It is proved distribution of benefits between all participants – for the company in increase of competitiveness, for the worker – in acquisition of new, perfection of already available competences.

The article deals with the conditions of formation and development of innovative activity of students. The institutional, organizational and resource components are distinguished. The authors prove the primacy of institutionalization as a sign of positioning the interest of an educational organization. The factual base was the activity of National Research Tomsk State University.

In the work, in historical retrospect, the transformation of concepts from import substitution to technological sovereignty is considered, the ultimate goal of which is to ensure the dynamically sustainable development of the Russian economy of an innovative type.

This article examines the theoretical and practical aspects of socio-demographic security of the regions in order to maintain the quality of life of the population under the conditions of sanctions pressure exerted by some countries, the increasing need for socio-demographic stability as a condition for ensuring further socio-economic development of the regions of the Ural Economic region.

The authors have established the characteristic features of the basic categories of the theory of economic security – "challenge", "danger", "threat", "risk", revealed the relationship and correlation between these concepts in the framework of ensuring the economic security of banking structures. Various approaches to the study of the categories "economic security of a bank" and "economic security of an enterprise" are classified, and the concept of "economic security of a commercial bank" is corrected in the expediency of the activity approach.

The paper focuses on theoretical conceptualization of the phenomenon of digital divide and its connection with territorial competitiveness. Based on an analysis of the concept of digital transformation and, as its result, digital divide, a relation with competitiveness has been identified at the level of states and regions within a country. The author concludes that, despite the benefits of the digitalisation of the economy, the digital divide is a serious factor potentially hindering the country's competitiveness and needs additional measures from the state.

The era of digitalization has affected all spheres of the functioning of the state, including the economy, politics and public administration. The article presents the dynamics of the development of e-government in the world and Russia, examines the characteristic features of digital government, identifies the risks and the role of digital public administration. The key directions and paradigms of the development of digital public administration in the country are given.

The relevance of the study of trade and economic relations between the EAEU countries and China in the context of the loss of a number of Western partners by Russia is substantiated. A significant increase in exports of certain raw materials from the EAEU countries to the PRC and imports of finished industrial products from exported raw materials was revealed. An increase in imports of high-tech goods from China, mainly by Russia, has been established. The recommendations on ensuring the technological sovereignty of the EAEU through cooperation within the Union and diversification of trade relations with friendly countries are substantiated.

Systematic work with the formation of a personnel reserve for local governments, unfortunately, is not carried out in all municipalities. This negatively affects the competence and professionalism of persons working in the government. The authors analyze the legal framework and law enforcement practice on the issue raised. The result of the study was conclusions about the need to amend the legislation on municipal service on the mandatory formation of a municipal personnel reserve, forms of work with it, the priority of filling vacant positions in the municipality of persons included in the personnel reserve.

The article analyzes the concept and mechanism of application of the principle of estoppel in the consideration of civil disputes. It is concluded that it is inexpedient to distinguish between the categories of estoppel in civil law and procedural estoppel in view of the single content, goals, common basis and mechanism of application. The criteria for the mechanism of application of estoppel in the civil process, developed by judicial practice, have been determined. The types of estoppel based on the unfair or contradictory behavior of a party to the litigation are indicated.

The research is devoted to the problems of an interdisciplinary approach to resolving conflicts arising in civil proceedings. The authors consider the settlement of legal conflicts not only from he point of view of law, but also from the side of sociology and partly psychology. Specific ways of popularizing the institution of out-of-court resolution of legal conflicts are proposed. The article has scientific and practical significance, as the authors substantiate their conclusions on the analysis of sociological researches, statistical data, as well as an expert survey. The main reasons for the unpopularity of out-of-court conflict resolution in civil law relations are considered and optimal ways for the wide dissemination of this practice in the Russian Federation are proposed.

The article examines the systems of enforcement of judicial acts in different countries of the world in the period of digitalization. They can be classified into 3 types: public (budgetary), mixed and private (extra-budgetary). The experience of Russia, Kazakhstan and France in terms of their systems of execution of judicial acts, as well as the experience of countries that are implementing advanced information-telecommunication technologies in the field of execution of judicial acts is analyzed. The author puts forward proposals for reforming certain procedures in the system of execution of judicial acts of the Russian Federation.

The article analyzes the issues of procurement of goods, works, services to meet state and municipal needs. The provisions of the Federal Law of April 5, 2013 No. 44-FZ "On the contract system in the field of procurement of goods, works, services to meet state and municipal needs" in the field of conditions necessary for inclusion in the contract are considered. The requirements for the description of the object of procurement are disclosed, in their relationship with the emerging judicial practice.

The article deals with topical issues of state counteraction to illegal trafficking of weapons and explosive devices in the border territories of the Russian Federation, during a special military operation. The authors propose ways to overcome legislative gaps in this area, aimed at amending the current criminal legislation.

The article notes that co-organization as a qualitative sign of complicity in a crime is manifested both in organizational criminal activity and in its organized (complicity) form. The more co-organized the accomplices, the higher the social danger of the crime and of these persons themselves. It is emphasized that this sign of complicity makes it possible to more consistently differentiate its forms and the responsibility of the perpetrators. the article notes that co-organization as a qualitative sign of complicity in a crime is manifested both in organizational criminal activity and in its organized (complicity) form. The more co-organized the accomplices, the higher the social danger of the crime and of these persons themselves. It is emphasized that this sign of complicity makes it possible to more consistently differentiate its forms and the responsibility of the perpetrators.

The article discusses issues related to the possibility of a confrontation during the investigation of crimes in which post-criminal unlawful encroachment (impact) is carried out against participants in the criminal process. The obstacles of a procedural and tactical nature arising during the production of a confrontation with the participation of the protected person are analyzed, ways to overcome them are proposed.

The growth of dynamics of economic violations identified by the control The effectiveness of activities aimed at preventing and suppressing violations of the contract legislation of the Russian Federation is largely due to the quality of its legal regulation. At the same time, the dynamics of violations detected by control bodies in the system of state (municipal) procurement of the Russian Federation, as well as their indicators, do not always indicate insufficient elaboration of certain provisions of domestic legislation. In this paper, aspects of the practice of prosecutorial supervision are considered, the results of the analysis of court cases in the studied area are presented, confirming the directions of improving the contract system. The study also found that non-compliance with the requirements of regulatory legal acts regulating the implementation of public procurement covers all stages of the conclusion and execution of the contract.

The clinical practice of transferring human germ cells from body to body, unimaginable before the twentieth century, is now the basis of a lively market, including the market of medical services for the use of reproductive technologies. The use of assisted reproductive technologies raises a number of fundamental questions, the answer to which can be given only with a systematic analysis of the norms of civil and medical law in particular. The purpose of this article is to consider the question of the permissibility and effectiveness of the extension of the ownership regime to human germ cells. To achieve this goal, the paper considers the legal problems of the emergence of ownership of germ cells, it is proved that the emergence of ownership rights in a person directly depends on the purpose of removing germ cells from the human body. The article analyzes the peculiarities of the exercise of the rights of ownership, use and disposal of human germ cells, evaluates the mechanisms of protection of ownership of germ cells from the point of view of applicability and reasonableness.

This scientific article is devoted to the history of the formation of English common law. The author examines the historical features and evolution of the judicial system of England, the process of forming a system of common law norms and the development of legal practice. The periodization of the formation of English common law is presented, the positions of various scientists are given. The results of the study emphasize the importance of the initial stage of the formation of English common law for understanding modern legal systems, as well as in the context of the historical development of law in the world.

The article notes that the balance of criminal law consequences is, along with the differentiation of responsibility, the core of modern criminal law policy, it is argued that it is important not only to provide for the mitigation or strengthening of criminal law burdens, but to find the most rational ways and means to achieve its goals and solving problems of criminal law.

The article presents an analysis of the formation of regulatory regulation of relations associated with investment activity in the Republic of Belarus.Based on the peculiarities of the development of the regulatory framework regulating investment relations at each stage of its formation, it is concluded that today there are both trends towards the establishment of restrictions for foreign investors in the national interests of the state seeking to preserve economic and political independence, and the active provision of preferences and preferential regimes for foreign investors in order to attracting them to the domestic market of the Republic of Belarus.

The article is devoted to the study of the improvement of the institute of insolvency (bankruptcy) in modern Russia. A historical sketch of the formation of bankruptcy legislation in the recent history of the Russian Federation is given. The author attempts to analyze the results of the effectiveness of bankruptcy procedures of legal entities in the Russian Federation in recent years and comes to the conclusion that the current legislation on insolvency in the Russian Federation at the moment cannot satisfy the interests of all parties to the bankruptcy process. The legislation is not balanced and puts the bankrupt in a preferential position before the creditor. The conclusions of the study can serve as a basis for further study of the peculiarities of the formation of the institute of insolvency in the Russian Federation and making recommendations for improving bankruptcy legislation.

Thе article analyzes the concepts of state, national and public security, their interrelation and interdependence in the context of criminal law protection of such an object as security. The analysis of the types of security is carried out on the basis of the general theory of law, with specification regarding additions to the Criminal Code of the Russian Federation made in the period 2020–2023. Security is considered by the authors as a phenomenon of public life aimed at protecting the individual, society and the state from internal and external threats.

The article presents the main directions of amateur sports in the modern world. The results of an applied aerobatic sociological study on the topic "Amateur sports as a factor of socialization of residents of the city of Tver" are analyzed. It is revealed what exactly respondents put into the concept of "amateur sport". The predominantly positive attitude of the population to amateur sports has been determined. The most preferred sports that the respondents are engaged in as a leisure activity have been established. The most preferred places for sports for everyone and the reasons that encourage people to engage in or not engage in amateur sports have been identified.

The article presents the main directions of development of banking services, statistics on the selection of IT specialists in the banking sector in recent years. The features of personnel selection in the banking sector and the portrait of a potential candidate IT specialist are described. The results of a pilot study on the topic "Problems of selecting IT specialists in a banking organization" are also presented. The results of expert opinions on the main problems of the selection of such personnel, the causes and factors affecting it are presented. The evaluation of the effectiveness of the personnel services of banks in the selection of IT specialists is described. Opinions on the main competencies of IT specialists in banks in the selection of personnel are disclosed. Recommendations have been developed to improve the system of selection of IT specialists in the banking sector.

The article raises a number of issues related to migration processes. Historical analogies are traced, where the problems of interaction between different ethnic groups on the territory of Ancient Rus' are considered. In fact, this can be called a reaction to uncontrolled migration. Nevertheless, the state sought to solve these problems in its own way. Further, a number of other examples are given where the authorities take control of migration in Russia and deal with it quite effectively. This is especially true for the period of the USSR. Separately, the unprecedented phenomenon of such a migration flow in modern history as the evacuation of the population during the Great Patriotic War is considered.

This study also makes an attempt to classify and structure problems related to migration and the country’s policy in this area. The main reasons, levels and conditions of the migration process in Russia are given and justified. The author is developing conditions for reducing risks for the indigenous population of Russia from the influx of labor migrants. Tools are proposed for the assimilation of some migrants and the formation of a Russian mentality among them. In the course of the study, the author comes to the conclusion that throughout the existence of Russia as a state, migration policy in the country gave positive results, mainly when the authorities completely took control of this process.

The article examines the contribution of family financial socialization to explain the cognitive and behavioral aspects of financial culture of young people. The differentiation of some financial attitudes to children depending on the profitability of the parent family is presented. The purpose of the article is to initiate a theoretical discussion about the formation of financial culture in the family and family financial socialization, and how this can help to better understand individual differences in the financial culture of young people.

The article analyzes such a widespread phenomenon in the modern world as ethnocentrism, analyzes the reasons for its existence and the forms of its manifestation. Flexible ethnocentrism is presented as an important element for the preservation of the ethnos itself, militant – as a reaction to a change in the social environment. Extreme forms of militant ethno-nationalism manifest themselves during conflicts.

The article presents material on public opinion polls that reveal the role of social networks in career building and professional development. The time costs, the most popular sites and the type of content and its internal content that are used for professional development are demonstrated. Methods and forecasts regarding the impact of social networks on career growth are shown.

The substantiation of the qualitative characteristics of the city is given, due to the presence of an urban community in continuous communication and interaction. The development of the city in the field of discursive practices and social communication is presented. It is indicated that in modern urban studies, the relevant semantic units are the city as a discourse and the city as a text, the understanding of which is devoid of a complex methodological basis. The scientific approaches of discourse analysis that are important in the study of objects in the field of social and linguistic research are presented. The methodological potential of the discursive method in the study of various aspects of the discourse of the city is revealed.

The article presents a study of the communication activities of local self-government bodies of thirteen Russian cities with millions on the Internet, using the example of the Telegram messenger. Based on the content analysis of publications posted on the official accounts of the municipal self-government bodies of the cities with millions of this service, a conclusion is made about the possibilities of its use in planning a long-term strategy of interaction between municipalities and young people on the Internet.

The article is devoted to the analysis of the changes that have occurred in the Russian population in relation to their health under the influence of the COVID-19 pandemic. The authors use a large array of empirical data obtained for the period 2020–2022, and conclude that the number of Russian citizens who are responsible for their health has increased during the pandemic.

In the article presented, the author made an attempt to consider the spheres and motives of self-employed student youth from the point of view of sociological analysis. Based on the synthesis of research data on the transition to the labor market of young women and men in Eastern Europe and Central Asia, obtained by the International Labor Organization and the results of the author's empirical sociological survey of full-time students of 1-4 courses, conclusions were formulated on the possible development of youth self-employment in the context of state support and the introduction of a special tax regime for the self-employed.

The relevance of the topic is due to the fact that in modern science investments are considered as one of the indispensable conditions for economic growth. Currently, the investment process in the agro-sphere is going through a period of not just providing technical and technological re-equipment, but above all, adapting the industry to rapidly changing market conditions, the success of which will be determined, among other things, by understanding the specifics of investment projects in the agro-industrial complex.

Digital technologies are becoming an integral part of life in modern society, which is also manifested in the work of state and municipal authorities. One of the key areas of public administration development at present is digital profiling, based on information about specific subjects of digital profiling, stored in the digital profile infrastructure and collected from special state and municipal information systems, as well as information systems of subordinate organisations. The said information, representing digital data, makes it possible to form a digital profile of an individual or organisation, which can be used to provide public and private services in the interests of the profiled person.

The article substantiates that digital profiling will improve the efficiency of the work of public authorities and local authorities, improve the quality of service to citizens and organisations, as well as accelerate the processing and transmission of legally significant information.

Nowadays national cultural associations (NCА) of the Udmurt Republic solve problems related not only to maintaining and promoting the best examples of the culture of their nation, but also to social support for citizens. The authors of the article for the first time in the Udmurt humanitarian studies made an attempt to comprehend the forms of social activity of local NCA. They depart from the description of the traditional "cultural-festival" forms of work of such organizations and focus on socially significant projects. The purpose of the article is to consider the phenomenon of social service through the forms of humanitarian social activity of national-cultural associations of the Udmurt Republic.

The article discusses the carbon border adjustment mechanism (CBAM), a tool proposed by the EU for the decarbonization of the global economy. The goal of CBAM is to contain the "carbon leakage" that occurs when goods are imported from countries with more carbon-intensive industries and technologies. It is proposed through a carbon tax. The latter affects the interests of many exporters to the EU countries, influencing the sectoral structure of exporting countries and national export strategies. The possible impact of CBAM on the volume of exports of carbon-intensive goods from third countries to the EU countries is considered on the example of Turkish exports to the EU.

The investment process in the modern economic system determines the prospects and opportunities for ensuring sustainable economic growth and economic development. The analysis of the factors and conditions that form the possibilities of improving the efficiency of the investment process both at the level of an individual company and at the level of the entire national economy allows us to correlate the investment process with general innovative changes in the economic system. The improvement and development of human capital makes it possible to determine the parameters of the intensification of the investment process in the context of the innovative development of the economy.

The article outlines the relevance of space tourism at the present stage. An overview and analysis of the work of scientists who conducted research related to the impact of space tourism on the country's economy is presented.

As a result of the analysis, the authors found that Russia occupies a leading position among countries engaged in research in the field of space tourism. Identified issues addressed in the implementation of space tourism projects. The main directions of the state's activities are determined, and the conditions for attracting investments are presented.

The article examines the state of radiation pollution in the regions of the Russian Federation, discusses the prospects and opportunities for improving the environmental situation of infected areas, taking into account the adoption of special protection measures.

Switzerland has maintained its economic stability and a high percentage of immigration for a long time. Thousands of immigrants annually seek to obtain a residence permit in Switzerland, but today it is quite difficult to get such an opportunity, and in some cases, it is almost impossible if the migrant is not from EU countries. Swiss economic independence and its one of the best economic indicators in the world are closely linked to the fact that for many centuries it was immigration flows that contributed to the development of the Swiss Confederation, whose political neutrality, economic well-being, and protection of its citizens are so valued all over the world. The Swiss welfare State receives economic benefits from immigration since, as a rule, arriving migrants are younger than the host society and often have higher qualifications. In addition, they are energetic, hardworking, and more likely to work full-time than locals. In this paper, a retrospective analysis of migration processes in Switzerland in the period from ancient times to the end of the XX century will be carried out, immigration processes and some aspects of Swiss migration policy will be more affected since it was the foreign population that contributed to the development and formation of the modern Swiss state.

The content of the monograph is a socio-epistemological analysis of development of social and humanitarian sciences in the XX–XXI centuries. The subjects of study are humanitarian technologies, processes of production, distribution and consumption of social knowledge, as well as issues related to the explication of socio-anthropological aspects of social cognition. For the human the social and humanitarian sciences are the forms of his personal realization and existence along with philosophy, art, religion, as well as a social institution that provides the foundation of rationality, conscious political, economic and socio-cultural identity, the basis for navigation in international politics, global economy, transnational interactions, sustainable development practices.