Periodical printed edition (journal)

 

"Current Directions of Scientific Research of the XXI Century: Theory and Practice"

ISSN 2308-8877

Registration certificate PI No. FS 77-79357 dated 16.10.2020 (previously PI No. FS 77 - 66379 dated 14.07.2016 and PI No. FS 77-54416 dated 10.06.2013)

№1 (73) 2026

  

 ENVIRONMENTAL ECONOMICS

 

Gilyova L.N., Veselova M.N., Baltabekov S.A., Dyachuk A.E. TERRITORIAL ORGANIZATION OF RATIONAL NATURE MANAGEMENT OF THE NORTHERN ZONE OF OMSK REGION

DOI: 10.34220/2308-8877-2026-14-1-7-26

Abstract: Human economic activity is associated with the formation of natural resource management system, which is located within a given territory and implemented through a land use system. Land and natural resource management systems are closely interrelated. Analysis of the land use system reflects the state and characteristics of the natural resource management system and is essential for determining its development paths. This article examines the territorial organization of natural resource management in the northern zone of Omsk Oblast. The northern zone of Omsk Oblast includes the following municipal districts: Bolsheukovsky, Znamensky, Sedelnikovsky, Tarsky, Tevrizsky, and Ust-Ishimsky. Forest lands occupy the largest area in the overall structure of the zone, while industrial and other special-purpose lands occupy the smallest. The forestry units within the zone are characterized (area, timber reserves, etc.), and a map of their locations is constructed. The dynamics of agricultural land distribution and the use of agricultural land by organizations are analyzed. A list of subsoil areas in the northern zone of the Omsk Region is provided, along with a detailed description of the structure and characteristics of hunting grounds. The composition of the specially protected natural areas in the study area is analyzed. A comprehensive description of these systems allowed us to establish the importance and value of the northern zone of the Omsk Region for the region's development, and to highlight the particular relevance of GIS technologies for forming the information basis for the development of land and natural resource management systems.

Keywords: type of nature management, northern zone, land category, forestry, agricultural land, subsoil plot, hunting ground, wildlife sanctuary.

 

Maslov D.E., Yakovleva E.A. SYSTEMATIZATION OF ECOLOGICAL FUNCTIONS AND SERVICES OF URBAN LANDS

DOI: 10.34220/2308-8877-2026-14-1-27-39

Abstract: The relevance of the study is due to the need to move towards sustainable development of urban areas that require integrated consideration of the environmental factor in land management. Traditional cadastral valuation methods do not reflect the full value of urban lands, ignoring the ecological functions and ecosystem services provided, which leads to the adoption of suboptimal urban planning decisions and the loss of the natural capital of cities. The purpose of the study is to analyze the theoretical and methodological foundations and develop an integrated approach to the ecological and economic assessment of human settlements, integrating market value and the cost of ecosystem services. The methodological basis of the work consists of systemic and interdisciplinary approaches, the concept of ecosystem services, methods of economic assessment of natural capital (replacement cost, transportation and travel costs, hedonic pricing, conditional assessment), as well as methods of comparative analysis and classification. The author's comprehensive classification of ecological functions and services of urban lands, adapted for the purposes of ecological and economic assessment, has been developed and presented. Environmental functions and services are structured into groups (regulating, providing, cultural, and supportive), for which measurable indicators, a method of economic assessment, and the nature of the impact on land value are established. A fundamentally new scheme for calculating the integrated ecological and economic indicator of the value of a land area is proposed. This indicator allows you to quantify the market price of a site with the value of the environmental benefits provided by it and taking into account the accumulated environmental damage.

Keywords: environmental and economic assessment, urban lands, ecosystem services, natural capital, integral indicator, sustainable urban development, land resources, territorial management.

 

Morkovana S.S., Topcheev A.N., Kuznetsov D.K. MODERN MECHANISM OF MULTIPURPOSE USE OF FORESTS IN THE RUSSIAN FEDERATION

DOI: 10.34220/2308-8877-2026-14-1-40-54

Abstract: This article is devoted to the analysis of institutional aspects of the use of forests for various purposes in modern legal and economic conditions in the territory of the Russian Federation. In the course of the work, a list of existing legal acts containing the basic conditions for the multipurpose use of forests was determined, common approaches to the implementation of the multipurpose use of forests were formed, and a general conceptual scheme of the specified process was established. According to the results of the conducted research, it has been established that currently one person using forests for several purposes, or several such persons, can be identified in the same forest area. It is determined that the principles of sustainable forest management and forest conservation form the basis of the multipurpose use of forests in the Russian Federation. It has been established that the current provisions of the legal and economic regulation of forest legislation lead to a double interpretation of the norms of multipurpose use of forests, which leads to the need to analyze judicial practice on this issue. A number of economic and institutional regulatory measures aimed at improving the efficiency of forestry in the Russian Federation have been identified in the structure of approaches to the development of multipurpose use of forests.

Keywords: forestry, forestry economics, multipurpose use of forests, forest management.

 

Yakovenko N.V., Fedyunin P.G. COMPARATIVE ANALYSIS OF INSTITUTIONAL AND METHODOLOGICAL MODELS OF CADASTRAL VALUATION OF AGRICULTURAL LAND: INTERNATIONAL EXPERIENCE AND IMPLICATIONS FOR MODERNIZATION OF THE RUSSIAN SYSTEM

DOI: 10.34220/2308-8877-2026-14-1-55-69

Abstract: The purpose of the research is to identify the key institutional and methodological features of agricultural lands cadastral assessment systems in countries with developed market economies (EU, USA, Canada) to develop scientifically based recommendations for improving Russian practice. The methodology is based on a comparative analysis, including systemic and comparative legal approaches, which allowed for a comparative study of regulatory frameworks, organizational structures, and calculation methods. The research results were systematized within the framework of three identified models: 1) the fiscal-oriented centralized the EU model based on a normative income approach and detailed soil bonitation; 2) the decentralized market model of the USA, based on mass regression assessment methods and the priority of transaction data; 3) Canada's hybrid model, combining provincial autonomy with elements of market and regulatory approaches, including special legal regimes for the protection of agricultural land use (for example, "productive value" in Saskatchewan). The scientific novelty lies in proving the complementarity of the basic principles of these models and developing, based on them, the concept of an adaptive hybrid model for modernizing the Russian state cadastral assessment system. The conclusions and practical recommendations of the article are aimed at forming in Russia a fair, economically justified, and functionally effective assessment system capable of becoming the basis for the rational management of land resources and the sustainable development of the agro-industrial complex.

Keywords: cadastral assessment, mass assessment, agricultural lands, institutional model, methodology of assessment, comparative analysis, fiscal cadastre, market value, adaptation, Russian Federation.

 

FUNCTIONING AND DEVELOPMENT OF REGIONAL ECONOMY

 

Gerasimov V.O. METHODOLOGICAL APPROACHES TO THE DEVELOPMENT OF HUMAN CAPITAL IN AGRO-INDUSTRIAL TERRITORIES: THE SYNERGY OF HUMAN CAPITAL AND INCLUSIVE GROWTH

DOI: 10.34220/2308-8877-2026-14-1-70-85

Abstract: The article discusses the problem of methodological support for the development of human capital as the basis for inclusive growth and development of agro-industrial territories. The paper substantiates the thesis that traditional approaches focused primarily on increasing production indicators are not able to overcome the key challenges of rural areas, namely depopulation, increased inter-district inequality and low transformation of educational investments into real economic benefits. As an alternative, the developed methodological model is proposed, aimed at achieving a synergistic effect between human development and socio-economic development - inclusion. The model is tested through an analysis of the policy of the Republic of Tatarstan using system-integrative, institutional, competence-based and geographically differentiated approaches. The model is based on an institutional approach to the development of human capital in rural Tatarstan through formal and informal norms and rules that affect the institutions of the educational system, health care, social and communal infrastructure, employment, civil society and culture. In conclusion, "methodological gaps" are identified between the high macroeconomic results of the agro-industrial complex and the lack of inclusive growth, and specific recommendations are formulated for reorienting the regional strategy towards human-centered development principles, the practical implementation of which can help transform the industrial success of the Republic of Tatarstan into a model for improving the well-being of every inhabitant of rural areas.

Keywords: human capital, inclusive growth, agro-industrial territories and the agro-industrial complex, methodology, reproduction of labor potential.

 

Kolotushkin A.A. ECOLOGICAL AND ECONOMIC EFFICIENCY OF AGRICULTURAL LAND USE IN THE SUBJECTS OF THE CENTRAL FEDERAL DISTRICT: АN EMPIRICAL ANALYSIS

DOI: 10.34220/2308-8877-2026-14-1-86-101

Abstract: Introduction. The relevance of the study is due to the need to resolve the contradiction between the intensification of agricultural production and the preservation of soil fertility under conditions of regional differentiation in natural, climatic, and economic factors. Objective. To conduct a comparative analysis of the subjects of the Central Federal District based on the criteria of ecological and economic efficiency of agricultural land use using an integrated approach.
Materials and Methods. The empirical basis was Rosstat data for 2010–2025, including indicators of investment structure, sown areas, crop yields, financial performance of agricultural producers, as well as departmental statistics on reclaimed, disturbed, and degraded lands. Methods of statistical, comparative, and cluster analysis were applied. Results. Significant asymmetry among regions in land use models was revealed. In the chernozem regions (Belgorod, Kursk, Lipetsk, Tambov, Voronezh oblasts), maximum crop yields (up to 62.4 t/ha) and positive profit dynamics are recorded, along with a high share of degraded lands (20–40%). In the Non-Black chernozem egions (Tver, Kostroma, Smolensk regions), a reduction in sown areas by 15–30% over the decade, low investment activity, and underutilization of the potential of reclamation systems are observed. The Kostroma region is identified as the only subject of the Central Federal District without irrigated lands. Conclusion. The presence of ecological and economic dissonance is proven: leading regions in terms of economic efficiency accumulate environmental costs, while depressed agricultural territories lose agricultural potential. The necessity of introducing correction coefficients into the efficiency assessment, taking into account the cost of lost fertility and reclamation expenses, is substantiated.

Keywords: agricultural land use, ecological and economic efficiency, soil degradation, land reclamation, investments in the agro-industrial complex, Central Federal District, sustainable development.

 

Tretyakova L.A., Lavrikova N.I., Azarova N.A. PREVENTIVE RAPID ASSESSMENT OF THE SUSTAINABILITY OF THE SOCIO-ECONOMIC DEVELOPMENT OF THE REGIONS: SEGMENTATION APPROACH

DOI: 10.34220/2308-8877-2026-14-1-102-120

Abstract: The article presents the author's methodological protocol for preventive express assessment of the sustainability of the socio-economic development of the regions. The relevance of the study is due to the need for prompt diagnosis of crisis phenomena under conditions of sanctions pressure and increased interregional differentiation. Existing methods are laborious and do not allow obtaining a result suitable for making operational management decisions. The purpose of the work is to develop and test a rapid assessment protocol based on a three-stage segmentation of the constituent entities of the Russian Federation. The methodological basis was made up of methods of comparative analysis, grouping and index calculations. The information basis is Rosstat data for 83 regions for 2017 and 2022. The key element of the methodology is an integral stability index calculated from ten basic indicators. As a result of the study, it was found that 36 regions demonstrate a decrease in sustainability, while for the first time they were differentiated by the depth of the problems: 13 regions were identified as "crisis" (require comprehensive federal support), 5 - as "with a significant decrease" (need point assistance), 18 - as "conditionally stable" (monitoring is enough). Scientific novelty lies in the development of tools that combine low labor costs with the possibility of deep segmentation of regions. Practical significance - the possibility of using the results for targeted distribution of budgetary resources and justification of differentiated regional policy measures.

Keywords: regional economy, sustainable development, express assessment, segmentation of regions, integral index, economic security.

 

 

INNOVATION PERSPECTIVE ON THE DEVELOPMENT OF SOCIAL AND ECONOMIC SYSTEMS

 

Kukharenko A.A., Gayduk V.I., Bunchikov O.N. COMPARISON OF THE SOCIO-ECONOMIC CONDITION OF RURAL AREAS IN THE KRAS-NODAR KRAI WITH OTHER MUNICIPALITIES IN THE REGION

DOI: 10.34220/2308-8877-2026-14-1-121-132

Abstract: The article presents the methodology and results of an integrated assessment of the socio-economic state of rural areas using the example of municipalities in the Krasnodar Region. The research is based on the existing methodology, supplemented by the authors with procedures for determining and applying weighted coefficients for each of the 19 analyzed indicators. The weighted coefficients were established empirically through surveys of rural residents, which made it possible to account for the subjective importance of various aspects of their lives. During the seven stages of the research, the standardization of indicators, the calculation of partial and integral indices, and the final identification of 44 municipalities by types of socio-economic status have been carried out. The detailed comparative analysis of the territories by economic (industry, agriculture, finance, wage levels) and social (education, healthcare, social support, consumer services) groups of indicators has been carried out. The research results revealed significant polarization: the dominance of urban districts in terms of economic indicators and a more mosaic picture in the social sphere, where leadership often belongs to rural areas. Practical recommendations aimed at reducing inter-territorial disparities, supporting the agricultural sector, and modernizing social infrastructure in rural areas have been formulated. The materials can be used by regional authorities to adjust spatial development strategies.

Keywords: rural development, rural territories, municipalities, socio-economic indicators, infrastructure, Krasnodar krai.

 

Orobinski A.V., Pyltsyna M.V. A STUDY OF APPROACHES TO THE FORMATION OF CORPORATE PROFIT TAX AS A SOURCE OF FISCAL REVENUES FOR THE CONSOLIDATED BUDGET OF THE RUSSIAN FEDERATION

DOI: 10.34220/2308-8877-2026-14-1-133-145

Abstract: The article is devoted to a comprehensive study of the role of corporate income tax in the process of forming the revenue base of the consolidated budget of the Russian Federation. The paper analyzes in detail the fiscal significance of this tax, determines its place and share in the structure of budget revenues at the present stage. Special attention is paid to a retrospective analysis of the dynamics of income tax receipts based on statistical data from the Federal Tax Service and the Ministry of Finance of the Russian Federation over the past few years. The author identifies and systematizes the key factors that have a determinative effect on the volume of tax collection: among them are the conjuncture of global commodity markets, changes in tax legislation (including regulation of rates and benefits), as well as the general state and cyclical development of the national economy. The purpose of the study is to assess the sustainability of income tax as a source of income and to determine the prospects for its development in the context of modern economic reality, characterized by volatility and external sanctions pressure. Based on the analysis, reasoned conclusions are formulated about the degree of dependence of the consolidated budget on income tax receipts and possible directions for improving the mechanism of its administration are proposed. In conclusion, it is emphasized that, despite the revealed correlation with the economic situation, income tax retains the status of one of the most significant non-resource sources ensuring the financial stability of the country's budgetary system.

Keywords: budget, tax revenues, income tax, fiscal function, tax arrears, tax sanctions.

 

 

ECONOMICS OF ENTREPRENEURSHIP: THEORY AND PRACTICE POINT OF VIEW

 

Krestyaninova O.G. TRENDS IN THE DEVELOPMENT OF THE MEDICAL SERVICES MARKET IN RUSSIA

DOI: 10.34220/2308-8877-2026-14-1-146-157

Abstract: The development of healthcare in modern conditions plays a key role in achieving a high quality of life for the population. The specificity of the Russian healthcare model lies in the combination of public and private medicine. This article examines the commercial sector of Russian healthcare through an analysis of the state and dynamics of the medical services market. The study was conducted with regard to the federal and regional levels of the healthcare system. An analysis was conducted of the dynamics of the number and structural changes of medical organizations in the Russian Federation by type of ownership from 2020 to 2025. Based on data from Rosstat, the Russian Ministry of Health, and industry analytics, contrasting trends were identified in the outpatient and hospital segments. It is shown that in 2023, the outpatient sector underwent significant restructuring, with a sharp reduction in the number of non-governmental organizations (-59%), while the share of private hospitals continued to grow steadily, reaching 10.9%. A high regional concentration of private healthcare was identified in Moscow and St. Petersburg, where its share in outpatient care exceeds 60%. The financial performance of key players in the medical services market, market consolidation processes, and key development drivers are examined, including digitalization, rising compulsory health insurance rates, and public-private partnerships. A forecast is made for the market's transition to a mature phase, with the increasing role of large networks and deeper integration into the public healthcare system.

Keywords: healthcare system, medical organizations, non-governmental healthcare sector, private healthcare, medical services market, outpatient clinics, hospital organizations, regional differentiation of the medical services market.

 

 

RESEARCH IN THE FIELD OF EFFECTIVE DEVELOPMENT AND EFFICIENCY OF FUNCTIONS OF INDUSTRIAL ENTERPRISES AND ORGANIZATIONS

 

Plotnikov V.A. THE IMPACT OF PRODUCTION LOCALIZATION UNDER EXTERNAL SANCTIONS ON THE OPERATIONAL PROCESSES OF RUSSIAN INDUSTRIAL ENTERPRISES

DOI: 10.34220/2308-8877-2026-14-1-158-169

Abstract: This article examines the transformation of operational processes at Russian industrial enterprises under the influence of measures to localize production, driven by the need to counter external sanctions pressure on the Russian Federation, which has significantly intensified since February 2022. Anti-Russian sanctions imposed by the "collective West" are aimed at damaging the Russian economy, weakening it, and, ultimately, undermining national sovereignty. Therefore, production localization policies, including those implemented not only at the national level but also at individual industrial enterprises, should be considered not only from a purely economic perspective but also from the perspective of ensuring the sustainability, continuity, and economic security of business activities. The aim of this article is to analyze the impact of production localization, initiated by external sanctions, on the operational processes of Russian industrial enterprises and to identify approaches to managing industrial operations in this new environment. This requires a revision of traditional approaches to operations management. The study analyzes the specifics of localization as a tool for achieving the technological sovereignty of the Russian Federation. Key areas of change in operations management are identified: supply chain reconfiguration, changing approaches to inventory management, transformation of production systems, and digitalization of management processes. Directions for the development of operations management theory are proposed in the context of new economic realities associated with the priority of production localization.

Keywords: anti-Russian sanctions, localization of production, operations management, industry, technological sovereignty, business turbulence.

 

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