Andrei Vladimirovich Minakov

The study aims to develop strategies for enhancing the economic security of the regions within the Ural Federal District by identifying current issues and threats. The research employs methods of theoretical analysis regarding regional security aspects and conducts a comprehensive assessment of the current economic stability of the District’s constituent entities amidst sanctions pressure, disrupted trade chains, and geopolitical instability. It is established that, in the context of global instability and external challenges, the state's economic security depends directly on the resilience of its constituent entities. The study reveals that effectively countering risks-ranging from human capital degradation to infrastructure constraints-requires a program-based approach, including the implementation of national projects. Timely diagnosis of regional imbalances and consideration of the specific characteristics of each territory enable the transformation of potential risk zones into drivers of economic growth, thereby safeguarding national sovereignty and the country's integrity.

The relevance of this research topic stems from the need to successfully implement import substitution policies within Russian industry amidst rapidly accelerating digitalization. The chapter aims to assess the actual performance results of import-substituting industrial operations, the challenges arising during the implementation of chosen strategic approaches, and the extent to which industrial enterprises involved in import substitution are adopting digital technologies. Issues identified include a shortage of highly skilled specialists, a persistent technological lag, and the fragmented adoption of advanced digital technologies-characteristics typical of «catch-up» and inertial development strategies. Transitioning to a transformational strategy requires additional measures to incentivize the formation of clusters and joint ventures for localizing high-tech production, expand the network of engineering centers across Russian regions, and train specialists in managing import substitution projects.

В монографии представлены научно-исследовательские материалы известных и начинающих ученых, объединенные основной темой современного видения экономического развития и его правового сопровождения. Монография может быть полезна для руководителей, экономистов, менеджеров, юристов и других работников предприятий и организаций, представителей органов государственной власти и местного самоуправления, преподавателей, аспирантов, магистрантов и студентов высших учебных заведений.

В монографии представлены научно-исследовательские материалы известных и начинающих ученых, объединенные основной темой современного видения социально-экономического развития. Монография может быть полезна для руководителей, экономистов, менеджеров, юристов и других работников предприятий и организаций, представителей органов государственной власти и местного самоуправления, преподавателей, аспирантов, магистрантов и студентов высших учебных заведений.

The chapter examines the principles of forming a commercial bank's ecosystem as a strategic transition from the role of an isolated financial intermediary to that of an operator providing comprehensive services for various aspects of clients' lives. The core principles include hyper-personalization, open APIs, modular architecture, and a high degree of customer centricity. Based on economic-statistical analysis, a comparative analysis of Russian bank ecosystems (Sber, Yandex, T-Bank), and a client survey, it is established that ecosystem formation is grounded in the principles of a unified digital platform, customer orientation, modularity, and security. The analysis confirms steady growth in the number of clients and revenue, but also reveals risks of monopolization and insufficient regulation. In the future, improvements to the regulatory framework are required, including the introduction of risk-sensitive limits.

The relevance of this research topic is related to the importance and significance of managing the development of the road network for achieving the national development goals of “A Comfortable and Safe Living Environment”, “Decent, Efficient Employment, and Successful Entrepreneurship”, and for ensuring Russia's economic security. The aim of the study is to identify the relationship between the development of the road network and the economic security of the Russian Federation. The study revealed that the implementation of the national project “Safe, High-Quality Roads”, completed in 2024, did not fully address the challenges and risks to economic security associated with the high proportion of regional and local roads that do not meet regulatory requirements, underfunding of the road infrastructure, the slow pace of innovative development and implementation of digital solutions, and regional differentiation in the quality of the road network. Particular attention is paid to the mutual influence of road development and economic security, which allowed us to identify three types of effects: direct, indirect, and induced. Ensuring economic security is necessary for the continuous formation of resource support for road management, innovative renewal, and the successful digital transformation of the road infrastructure.

В монографии представлены научно-исследовательские материалы известных и начинающих ученых, объединенные основной темой современного видения путей развития права и экономического развития. Монография может быть полезна для руководителей, экономистов, менеджеров, юристов и других работников предприятий и организаций, представителей органов государственной власти и местного самоуправления, преподавателей, аспирантов, магистрантов и студентов высших учебных заведений.

Value-added tax (VAT) is a key tax contributor to federal budget revenues (VAT accounts for 29,5% of non-oil and gas federal budget revenues for 2025). This tax has been subject to ongoing reforms from 1992, when it was introduced, until 2025, when a significant new reform took place. These changes primarily involve changes in tax rates, limiting or expanding the scope of VAT payers, and the mechanisms for calculating and paying this tax. The latest reform, the results of which are already visible in 2026, has, according to many experts, negatively impacted the business environment in Russia, significantly expanding the scope of payers, even taking into account the possible application of reduced rates for small businesses. The purpose of this article is to assess the impact of VAT reforms in recent years on the business environment in Russia. The article analyzes changes in the VAT calculation mechanism that have been made in recent years and earlier, as well as current trends reflecting the development of the business environment in the Russian Federation in 2025-2026, the attitude in the business environment (among SMEs) to the VAT reforms that have been carried out relatively recently.