The present research deals with debatable aspects connected with introduction of progressive taxation of individual incomes in this country. In spite of the fact that in 2021 an attempt was made to introduce the progressive scale on income tax, different political parties put forward their own approaches substantiating them by demonstrating their regulating impact on economy. It is necessary to realize that progression in taxation involves not only the scale alteration. Today the possibility of progressive tax introduction is being discussed on the background of cutting their number in the fiscal system. In fact such innovations, despite their advantages, could have irrevocable consequences. Among key threats we can mention an increase in the shadow share of economy; administration challenges connected with labour intensity and extra costs; growing capital outflow abroad; general drop in economy competitiveness due to declining entrepreneurial urge towards profit maximization, etc. The article systematizes approaches presented by political parties for discussion and structures the author's approach to introduction of progressive rates based on generalized experience of best practices, adapted to Russian reality. The results of practical testing of authors' vision illustrated by income tax by different rates gives an opportunity to compare the tax burden, which can be estimated in order to enlarge citizens' groups with different levels of incomes.

The article describes the stages and main activities carried out in the framework of the new economic policy (19211927) are considered. The place and role of NEP in the economic history of Russia, despite the past 100 years, are still following discussion issues. In particular, the question of the impact of a new economic policy on the formation of a mixed economy in developed capitalist countries in the second half of the 20th century was relevant. In the 1920s, an economic system was built in Russia in Russia, which can be developed as a mixed economy, which has proven its flexibility and effectiveness in solving the most complicated economic tasks. The article analyzes the experience of NEP based on the use of the methodology of institutional theory. The activities of the authorities during this period were aimed at the adaptation of old institutes, skills, mentality of the population in the conditions of a tight deficit of all resources to new requirements, primarily in the economy. The importance of the tasks facing the tasks and the limited time released by history to their decision determined the choice of a rigid totalitarian style of economic management and society, which did not allow to reveal the potential capabilities of the ECAP economic mechanism.

The article provides a detailed analysis of key methods to assess the efficiency of projects based on state and private partnership (S&PP), including the appraisal of commercial, social-economic, macro-economic and budget efficiency. For such projects implemented on principles of project financing the authors highlighted the necessity of additional analysis of finance stability and return of credit financing. The article gives the author's definition of the mechanism of financing S&PP projects and explains methodological characteristics of assessing their efficiency for different participants and in interests of different concerned parties (state, business, banks). Special attention is paid to detailed study of the technology of calculating each parameter of assessing the efficiency for investment S&PP projects. Finally, conclusions were drawn about practical opportunities to use all the parameters, demonstrated above to assess the efficiency of projects in Russia, as well as key difficulties arising in the process of analysis and appraisal.

Managing stocks in crisis is an effective method of providing sustainable functioning of the company and maintaining sales on the necessary level. To arrange this process it is essential to identify groups of products bringing high profit, products being in demand and products, which should be denied, as their sales are no higher than 2% of the total sales. The authors consider management of finished commodity stocks as a method to provide sustainability in crisis, in particular, pandemic. At the same time they highlight the key factors of stock monitoring, including possibility to build-up moderate stocks of free cash, methods of building-up and gaining commodity stocks, keep the balance between stock costs and costs of their maintenance, etc. To raise the efficiency of stock management the authors propose the following solutions for accumulating cash: crediting as the easiest way of raising funds to get stocks, which can affect negatively the finance sustainability of the organization; emergency meeting of proprietors and informing them about the strategy of crisis counteracting, including delay of paying dividends; building-up the urgent reserve and discharging unnecessary employees or transferring them on parttime work; discounts and sales, which can clear stock-houses and get needed funds. The article gives classification of products proceeding from 5 groups: leading products, accompanying products, substitutes, complex products and status products, each of the groups was characterized.

The article explains the notion of exchange investment funds as a tool of investing on stock exchange in conditions of digital economy. It studies attainable today tools for investing into exchange investment funds, structure, working mechanism, as well as goals and objectives of investment funds as a separate tool for investment. The authors identify the key aims of investing into investment funds available on the exchange and the sequence of using this investment tool. They show opportunities and threats of investing into exchange investment funds for the investor and necessary analytical tools for investing into exchange investment funds and also provide characteristics, which are essential for estimating and selecting investment funds by the investor. The article explains such terms as controlling company, liquidity, dividend yield, fund index, replication and demonstrates expediency of using tools of investing into investment funds for beginners and experienced investors. The authors research the present trends on the finance exchange in view of investing into exchange investment funds and come to the conclusion about basic preconditions for investing into investment funds.

The article examines inflationary processes in Russia and the impact of the coronavirus recession on them. The need for this study is due to the fact that the existing factors of inflation in modern conditions "overgrown" with new causes due to changes in the world economy. Using the methods of positive and normative analysis, tabular and graphical analysis, factors that have a particular impact on inflation are considered, taking into account the events taking place in the world economy. As a result, the study showed that the exchange rate, the situation on the food market and budget financing are the factors that had the most significant impact on inflation in Russia. The conclusion is made about the significant role of the dynamics of the ruble exchange rate in the deployment of inflation, the contribution of agflation and price disparity to the consumer price index. The directions of struggle against price disparity and their use in anti-inflationary strategy are considered. The duality of the nature of public debt and inflation is revealed, a conclusion is made about the possibility of increasing public debt, and possible inflationary scenarios for the economy are given. Based on the results of the study, it is proposed to use an anti-inflationary strategy that would fully take into account inflation factors and adequate anti-inflationary policy instruments. The growth of public debt, according to the authors, will have a delayed inflationary effect; tightening of monetary policy is in conflict with the achievement of sustainable rates of economic growth. Anti-inflationary policy should be aimed at leveling external shocks while maintaining the guidelines for a stimulating monetary policy.

Innovation in production use of insects allows us to speak about entomo-industry, which could cause in the future a drop in the relative cost of food. On the basis of biotechnology by using the fly Hermetia illucens the article draws theoretical and applied economic conclusions. Larvae of this fly by eating organic wastes during a few days can grow in hundred times and become a feed for animals, a basis for medicine or even a nutritious supplement, while their waste can become a fertilizer (zoo-humus). From means of labour they turn into the subject of labour with selfreproduction and solution to ecological problem, which can create the added value. In traditional livestock breeding fast transformation does not take place and animal acts mainly as the subject or means of labour. Commercialization of the technology can be achieved through development of module equipment for each of 9 processes and this can make it possible to purchase it stage by stage, depending on the need and resources. Due to this fact competitive advantage for technological entrepreneurship can be provided that can take one of the following three types: in the narrow sense (developing and selling equipment), in the broad sense (manufacturing the product with own equipment) and mixed one (manufacturing and selling of the equipment and finished product, joint work of the developer and user of the equipment). The author designed a synthetic graphic business-model of entomo-technological entrepreneurship. Logical schemes of waste treatment were put forward: centralized and decentralized. It was found out that for agricultural waste the decentralized scheme is more appropriate, as it implies treatment at the place of shaping and economizing on transportation. In Russia the process of commercialization of biotechnologies with the use of Hermetia illucens started in 2015, which is proven by patent activity. However, the market develops rather slowly.

Small business quickly responds to changing market situation, which brings to economy a certain share of flexibility that fosters solution of employment problem and provides satisfaction of individual needs through mobilizing personnel and economic resources. Small enterprises present sound competition on regional market and promote scientific and technological progress in general. The partner model of interaction or the system of exchanges among the state, business and ‘third sector' that function apart in social and economic life of integrated society are feasible owing to mechanisms of innovation development. Private knowledge of the innovation enterprise, which is special for each small enterprise taking the leading positions forms elements of the program of innovation development of small enterprise. Specific competence of the small enterprise can provide a competitive advantage for it. The spots of innovation growth at small enterprises that possess sound scientific and technological foundation can generate a certain volume of innovation ideas. The innovation system as an element of production and economic tactics of small enterprise functioning is directly connected with innovation process. The article shows that innovation becomes a basis of long-term economic growth, prospects for their introduction are also pointed out. On the basis of preliminary analysis with due regard to the current economic situation in the country and region the author's variant of systematization of the mechanism of innovation development at small entrepreneurship was put forward.

Industrial clusters, on the one hand, act as a tool of today's industrial policy pursued in sectoral and territorial aspects and, on the other hand, they are the object of state support, which is carried out within the frames of the program of cluster policy. Nowadays state support of industrial clusters includes mainly measures encouraging production localization aimed at product output within the frames of sectoral plans of import substitution and national projects. It is shown that key difficulties arising in using the cluster approach in Russia are the absence of methodology needed to estimate potential cluster market, restricting the cluster by borders of entity of the Federation or a group of municipal structures, underdeveloped forms of interaction between enterprises - cluster participants, absolutization of cluster pattern and the absence of concrete steps aimed at cluster development on the part of its participants, bodies of regional administration and other concerned parties. It is proven that state support of industrial clusters in the Russian Federation should target at cutting administrative, institutional and other barriers for cluster participants and promoting the development of their industrial competences. In this case cluster policy in the aspect of industrial cluster support can become an important driver of building spots of national economy growth, raising competitiveness of regions and sectors on the international level.

The article studies the tourist sector as a factor of social and economic development of the region. The author gives a definition of the term ‘universal character of tourist sector', formulates key criteria meeting the principle of universality, on the basis of which the approach to region analysis was developed. This approach gives an opportunity to find the degree of customer satisfaction with tourist services and shows whether the region is ready for developing new tourist programs within the frames of traditional, special and rear types of tourism. As an example the article analyzes the universal character of tourist sector in the Leningrad region, which showed a number of problems. Proceeding from this the author proposes to design a mechanism of their solution at the expense of enlarging the list of tourist services offered to customer and improving their quality. By analyzing the universal character of tourist sector it will be possible to find out and eliminate drawbacks in the tourist sphere and in designing strategy of efficient development of tourism in the region aimed at building-up the tourist traffic, which could become a factor of its social and economic development.

Shaping innovation economy in Russia stipulates passing-over from traditional partial models to system-integrated models of development accompanied by building institutional vector of succession of federal and regional institutions. A special role in processes of interaction between state, business and science is entrusted to institutions of development, which are to foster knowledge generation and successful practices of innovatization. The article studies specific features of scientific and innovation activity support funds, which help realize measures aimed at stimulating and raising efficiency of the scientific and innovation sector on the regional level. State support of institutions of development and science was analyzed and experience of such funds in the Krasnoyarsk area, Tatarstan, Perm area, Smolensk region was investigated as they demonstrate positive dynamics and adequacy in principle lines of functioning. Problems and drawbacks of these funds' work were systematized by 4 large groups: institutional and legal, finance and economic, organizational and managerial and social ones. On the basis of this analysis measures aimed at improving the organizational efficiency of funds and upgrading the regional innovation environment were identified. A conclusion was drawn about the necessity to intensify state and non-state support of fundamental and applied research, to stimulate setting-up of collaborative partnerships in order to raise scientific, technological and innovation competences in regions in view of solving strategic tasks of development.

Social and economic development of regions is closely connected with transport industry functioning, which was proven by numerous academic works. However, the problem of transport infrastructure importance for border regions was actually neglected. In fact transport on state periphery plays an important role in regional development and in some cases becomes a key factor of realizing foreign-economic potential. This article on the basis of functional approach to the research object describes an attempt to substantiate the role of transport infrastructure in the development of border region through identifying its foreign-economic function. The essence of this function implies the capacity of transport infrastructure to build in-regional and inter-regional flows of goods, services and people travel and at the same time to carry out operations of international exchange of goods. The importance of infrastructure for border regions is demonstrated by dynamics of indicators of railway construction and investment into fixed funds of transport industry: growth rates of these indicators are much higher for border regions in comparison with internal regions. It proves the importance of intensive development of transport on border territories to provide integrity of the country and to realize the potential of foreign-economic links.

Serious growth in labour productivity is an essential task of Russian economy today, which was formulated in the national goals of the Russian Federation and the national project ‘Labour Productivity and Employment Support'. Current mathematic models and methods of analyzing the given problem cannot identify key factors affecting the capacity of the enterprise to provide a considerable growth in productivity in the short-term and medium-term perspective. The article puts forward a mathematic model for analyzing labour productivity dynamics, which was designed on the informational approach to system analysis. Specific features of the model are the use of the hypothesis theorem to get estimation of relative probability of achieving the target indicator and 2 variants of interpretation of probability to realize the situation factor. The research object is representative sample of industrial enterprises in Russia included in the top-100 leaders by labour productivity growth. The authors set and resolved the task to estimate relative steps of target information that determine the degree of conformity of an increase in key finance and economic parameters with attaining the goal, i.e. growth in labour productivity at the enterprise in 3-year perspective. As a result of modeling it was shown that the degree of relative expediency of high rates of proceed rise tend to decline as the ranges of labour productivity grow. At the same time the degree of relative of high rates of asset turn-over growth steps up in line with decreasing durability of operative cycle of the enterprise. In contrast to many works dealing with this problem it was shown that relative expediency of fundequipment at the enterprise is more noticeable for medium and high rates of labour productivity growth and extremely low in the record range. The obtained results demonstrate applied opportunities to use logic-mathematic tools of the information approach to analyze indicators of economic efficiency of business.

The article studies the impact of economic mechanisms of labour safety management on business activity of economic entities. Discounts to insurance tariffs allow employers to economize on insurance payments, while increments to them stimulate measures on labour safety to protect employees and production facilities. Methodology to calculate discounts and increments to insurance tariffs is provided, as well as economic benefit obtained as a result of conducting measures on labour safety. It is pointed out that ignoring obligatory measures on labour safety (special appraisal of working conditions and medical check-ups) are penalized by administrative fines, whose amounts are rather high. The article pays special attention to the necessity to conduct special appraisal of working conditions and medical check-ups. The positive side of insurance is an opportunity to finance the said measures at the expense of 20% insurance payments that were paid by the company in the previous year. The author explains that even with the negative economic effect special appraisals of working conditions and medical check-ups can provide positive economic and social effect, as their results can help develop and introduce preventive measures on labour safety.

Electro-technical industry takes a specific place in economy of the Russian Federation. It is connected with its serious contribution to building-up favorable conditions for developing actually all industries of economy, social and household fields, comfortable living and working conditions of people. Provision of sustainability of electro-technical industry functioning is an essential foundation for power security of the country. At the same time sustainability and competitiveness of these enterprises depend on the quality of programs for their innovation development. The goal of the research is to work out the mathematic model for supporting decision-making during designing programs of innovation development at electro-technical enterprises. Cost minimization is a criterion of decision optimality in the model. One specific feature of the model is taking into account the uncertainty in estimation of possible costs connected with development and implementation of projects, included in the program. To resolve the problem the author put forward the iteration algorithm of successive shaping of expedient version of the program that takes into consideration specific features of the model. The model and algorithm can serve as a foundation to design concrete methods of innovation development program optimization. Introduction of such methodology could provide an opportunity to raise the quality of innovation development management at enterprises of electrotechnical industry of machine-building.

The problem of wastes is drawing more and more attention in Russian society. Advanced companies introduce forms of separate garbage collection, programs of utilization and recycling of wastes, which fosters state policy in the field of waste treatment. The article studies acute home research dealing with interaction of power and business in the field of separate garbage collection and reduction of wastes. As for the reform that takes place in policy of waste treatment, research of the last 2-3 years can be especially interesting. The authors assess the lines in state policy in the field of waste treatment that refer to business, which are being realized in Russia now. Special attention is paid by state to new schemes of separate garbage collection, as well as enterprises dealing with collection and transportation of wastes, while state support to other sectors is still being discussed. Sociological survey of entrepreneurs show their interest in economic methods of stimulating waste recycling and search for new technologies. It is necessary to take into account the entrepreneurs' opinion in order to support business climate and foster the reform of waste treatment.

The article shows that junk securities never demonstrate a smooth trend to rate growth and any jump or drop usually happen by sharp change in the trend. The investor making deals on OTC call-boards should realize that 95% of dark market shares cannot pass analysis and the majority of investors who deal with dark market shares would lose money. Sometimes after good results shares on dark market can go ‘darker' and are not reported for a long time. It resembles ‘leaving on a high pitch'. But occasionally figures can become worse, therefore the company would not like to acknowledge the fact. Junk shares always imply high risk, as in the majority of cases there is no reliable information about the organization issuing shares and securities themselves. The authors point out that in case of placement at outside markets external audit is not carried out and real quotation could differ from those presented. At the same time it is rather difficult to analyze junk shares because of low exchange purchase, as few investors buy securities with low rating.

The article studies issues of land tenure planning for implementation of projects aimed at industrial development of the Arctic. Using the example of Northern provinces of Canada it shows evolution of land tenure strategic planning, analyzes its role in social and economic development of the territory. It is shown that involvement of aboriginal people of the North in the process of planning the use of land, forest and other natural resources can lower conflicts among land users, mining companies and the local population, protect territories of traditional land tenure in places of residence and traditional natural resource use of aborigine people and create necessary conditions for the development of traditional types of activity and sustainable space development of the Arctic. Canadian experience of land tenure planning in development of Arctic territories in the area of aboriginal people residence can be used in the Arctic zone of the Russian Federation to balance interests of concerned parties, i.e. local bodies of power, business and aboriginal people of the North.

The article studies reliability of technically complicated goods as complex customer characteristics; the most informative indicators, i.e. service life; the dependence of durability on economic characteristics of the product; trends of reducing service life of goods and possible negative economic and ecological after-effects were shown; an attempt was made to compare customer costs on different stages of the product life cycle. The authors provide requirements to manufacturers' responsibility and product sellers concerning warranty periods and service life, service support and repair of technically complicated goods, legal consequences of product breakdown within the frames of warranty periods and service life. Statistics given by Rospotrebnadzor dealing with faulty technically complicated products was analyzed. Summarized information of recommended service life and average amount of work per breakdown fixed in relative inter-state standards was provided. The stated information was compared with figures of durability and reliability in today's practice of manufacturing and selling house-hold electric machines and devices. On the basis of EU guidelines one variant of legal way of resolving the problem of attaining the optimum service life for customers and manufacturers was proposed. The authors give recommendations on fixing obligatory requirements on limiting use of short-life and difficult to utilize materials in details of technically difficult goods.