Nº 8 (2025)

Increasing the volume of attracted investment funds and intensifying investment processes through increasing the investment attractiveness of economic entities in the regions of the Russian Federation is a priority task, taking into account the current economic realities. The solution to this problem, in turn, requires the scientific community to rethink its approaches to the processes of ensuring a favorable investment climate and finding sources of funding for necessary investment programs. The result should be a conceptual model of investment policy that the management should adhere to, which would include organizational and managerial measures aimed at increasing the investment attractiveness of a potential investment object. The article contains the results of an analysis of methodological approaches to studying the problem of building regional investment systems and ensuring their investment attractiveness. Based on the analysis, the authors concluded that it is advisable to use a neo-institutional systemic-quantitative approach as a methodological guide. The chosen methodological framework has predetermined the upcoming sequence of actions and research procedures, which will result in the development of a model for the investment policy of regional economic entities and a system of recommendations for improving the efficiency of the regional investment system.

The aim of the study was to identify precarious employment and its prevalence in employed households, as well as the effects of the presence and concentration of precariously employed workers on the financial situation of households. The methodological basis of the study for identifying precarious employment was formed by its verified key and non-key objective indicators, and for determining the financial situation – by per capita monetary income standards. The empirical basis of the study was formed by representative data from the 32nd round of Russian Longitudinal Monitoring Survey conducted by the National Research University Higher School of Economics. Employment segmentation is carried out based on the use of indicators of precarious employment; the segment of precarious employment and the share of workers employed in it is identified. It is revealed that the presence of precariously employed workers negatively affects the financial situation of households and the possibilities of ensuring their sustainability. Negative trends are intensifying with an increase in the number of precariously employed people in the household. The presence of the unemployed and of precariously employed workers in a household significantly reduces its chances of providing a monetary income that would guarantee the sustainability of the financial situation.

The study is devoted to the scientific substantiation of the role and identification of modern trends in the development of entrepreneurship as a factor strengthening technological sovereignty. The article examines the essence of the concept of «technological sovereignty» and highlights approaches to its formation; substantiates the role of entrepreneurship in strengthening the technological sovereignty of the state; studies and describes the specifics of the contribution of individual categories of entrepreneurial firms (in accordance with the «dimension» criterion) to ensuring technological sovereignty at the federal and regional levels; studies regional trends in the development of entrepreneurship in the context of strengthening the technological sovereignty of the Russian Federation.

The author examines the specifics of applying excise tax in the economy of Uzbekistan in the context of its accession to the World Trade Organization (WTO). In the article, preliminary global trends in excise taxation are revealed, and the specifics of economic development in the Republic of Uzbekistan is scrutinized. The main functions of excise tax are identified, the priorities for improving excise taxation considered, and the ways of modernizing excise tax in the national economy substantiated. The author develops scenarios for revenues from excise tax on alcohol and tobacco products (moderate, optimistic and pessimistic). It is expected that revenues from excise tax in Uzbekistan will continue to grow in the future if current demographic trends persist, unrecorded consumption is reduced and the rates of this tax are optimized, especially for high-income goods.

The article examines the interim results of the economic sanctions against cross-border capital flows and the countermeasures taken. It is noted that the emphasis in Western sanctions is shifting towards minimizing the possibilities of making international payments, and companies, financial organizations and individuals from neutral countries are becoming objects of sanctions pressure. The evolution of Russian countermeasures, on the one hand, is aimed at reviving the economy and investment activity, and on the other, at protecting the domestic market from unwanted capital outflow and controlling the activities of foreign investors in the country. An analysis of the statistics of the Bank of Russia shows that after passing the acute phase of 2022, indicators related to cross-border generally return to their previous tracks, which confirms the fact that all entities engaged in foreign economic activity have adapted to the new conditions. Russian businesses have been able to reformat their foreign assets by transferring them to Russian jurisdiction or to neutral countries. As for incoming direct investment, so far their inflow from friendly countries has not compensated in quantitative and qualitative terms for the consequences of the departure of “Western” investors.