The article analyzes the implementation of pension reforms, the main stages of the development of the domestic pension system of the Russian Federation in the period 1990-2022 with its achievements and shortcomings, assesses the possibilities of implementing the Strategy of long-term development of the pension system of the Russian Federation until 2030, including in terms of ensuring balance and long-term financial stability of the pension system, the balance of pension rights formed with sources their financial support, the achievement of the replacement rate with an old-age labor pension of up to 40 percent or more of lost earnings with a standard insurance record and average salary, etc.

The purpose of the article is to develop recommendations on the unification of requirements for program and project documents implemented at the level of the subjects of the Russian Federation. The article analyzes the documents of strategic planning at the regional level, identifies inaccuracies in the development of documents and the lack of their harmonization with national development goals, as well as their compliance with the established parameters of financial support. The arguments confirming the imbalance between the indicators of federal and regional projects are presented, the inaccuracies of individual regional state programs are revealed, the implementation of which is carried out without taking into account the requirements of the Decree of the Government of the Russian Federation No. 786 of May 26, 2021. When writing an article, empirical (description, comparison) and experimental-theoretical (analysis and synthesis, induction and deduction) research methods are used. The practical significance of the work lies in the possibility of clarifying individual documents of strategic planning at the regional level.

The article discusses the issues of the construction and application of smart controlling in public institutions. The relevance of the research topic is determined by the active implementation of controlling in the public administration sector, the development and implementation of electronic SMART control (controlling) for management decision-making in accordance with the implementation of the Departmental Project of the Ministry of Finance of the Russian Federation "Electronic SMART control (controlling) and accounting of public finances for management decisions"5, 6. Along with the generalization and systematization of the best practices of using smart controlling in the commercial sector, taking into account the specifics of public finance management, the article determines that smart controlling should be digital and suggests a methodology for evaluating the effectiveness of using an automated controlling system and an algorithm for calculating such an assessment. In addition, it takes into account the fact that controlling should be permeated with the ideology of risk minimization, for which the article offers a risk map for public institutions, depending on the nature of their occurrence. At the same time, smart controlling should be proactive, which is achieved through the use of artificial intelligence technologies, the level of which in the field of public administration in general and public finance management in particular remains extremely low.

The ongoing search for the areas of potential use of blockchain technologies in the field of public, including financial, relations that are most in demand in the modern period currently allows us to summarize a number of proposals. In addition to the creation of secure payment systems and the possibility of increasing the efficiency of taxation, attempts are being made to build anti-crisis production and redistributive relations, to develop new opportunities for communication with clients of medical institutions, to form optimal routing of the treatment process, registration of investigative actions and harmonization of partial mobilization measures. To a large extent, the interaction within the blockchain platform is of the same type, which opens up opportunities for financing the creation of necessary software products by several ministries simultaneously.

The article is devoted to personal income tax. During the analysis of scientific publications, the practice of income taxation in foreign countries, the approaches to the establishment of differentiated tax rates depending on the income received are revealed. The author's vision on the application of tax incentives for individuals is presented, and measures to improve the taxation of personal income are proposed.

The article discusses the National Program of socio-economic development of the Far East, special attention is paid to the socio-economic development of the Amur region. The dynamics of the gross regional product and investments in fixed assets in the Amur Region, the Far Eastern Federal District and the Russian Federation as a whole are analyzed. An assessment of the scale and productivity of the development of the regional economy was carried out, trends and prospects for further development of the macroregion were determined. The analysis of value added tax receipts from the Amur region to the consolidated budget of the Russian Federation was carried out and the main reasons for the decrease in VAT receipts were determined. The negative dynamics of VAT is associated with a fairly extensive construction activity in the Amur region, since the construction of even relatively small facilities requires the purchase of a significant amount of expensive construction materials and equipment. A significant contribution to the negative dynamics of VAT is made by the activities of gold mining companies in the region, since the extraction of precious metals is subject to a zero VAT rate. A forecast of VAT receipts for the next 5 years has been developed. The factors that can affect the socio-economic development of the Far Eastern Federal District, reduce GRP, reduce investments and financing volumes are identified. It is concluded that the macro-region needs to rely on its own resource potential: practice shows that it is not always possible to count on the financial support of the federal center. The Far Eastern Federal District has its own competitive advantages and a large number of resources for independent socio-economic development.

Under the conditions of foreign economic sanctions imposed by the West against Russia, foreign card payment systems have ceased to function on the territory of our country. However, this fact stimulated the development of national banking technologies. They received a new impetus to their improvement. The national payment card System of Russia has established itself as a stable and reliable system that carries out transactions both within the country and in some foreign countries. However, today, there are a number of issues that require priority solutions. The study of the possibilities of the MIR payment system allows us to determine the promising directions of its development and to assume its high efficiency in the future.

The article reveals the essence of monetary policy, examines the impact of the global economic crisis on the world monetary and financial system. The purpose of this article is to characterize the main current trends in the reorganization and transformation of the world monetary and financial system, due to fundamental shifts in the structure of the world economy (from a relatively predictable world to a world characterized by a high level of turbulence) in the context of the global crisis, manifested, in particular, in the form of the crisis of the cost of living and multipolarity.

Theoretical views on the problems of the relationship between inflation and the insurance market are considered. The mechanisms of the impact of inflation on individual parameters of the insurance market are systematized and described. On the example of Casco insurance, the relationship between inflation and the value of the average insured amount is analyzed. The relevance of the study is determined by the need to determine the ability of the insurance market to perform its protective function in the current economic realities - in conditions of high inflation and economic instability.

During the analysis of the financial model of the management company (CC) serving apartment buildings, investment (one-time) and current expenses, as well as other elements and characteristics of the model, including the interdependence of risk and profitability, were identified. The approach to determining the composition of current expenses of management companies servicing apartment buildings and the need for margin analysis are substantiated. A numerical characteristic of profit and profitability is proposed, taking into account the investments necessary to create a management company and investments in its primary content. The method of calculating the cost of the services provided by the Management Company (the work performed by it) is presented and tested for the maintenance of an apartment building, with the application of a simplified taxation system. The specifics of the housing services market in Novosibirsk, in the formation of prices for services (works) servicing apartment buildings, are revealed.

The article is devoted to the description of the content of modern business analysis, its features, the profession of a business analyst. The basic concepts and techniques of business analysis are considered. Explains the essence of the Agile philosophy and the Agile approach in business analysis. The comparison of the classical complex analysis of financial and economic activity of the organization and business analysis is given. The essence of business analysis is defined in the context of the Agile philosophy and taking into account the role of stakeholders who have a significant impact on the implementation of the business model. Special attention is paid to the BABOK Guide, developed by the International Institute of Business Analysis, and the domestic professional standard "Business Analyst".

The article considers the role of financial stability in ensuring the quality of financial management and increasing the value of an organization's business. The relationship between financial stability, return on assets and risk sensitivity is demonstrated. Based on the results of the analysis of the financial stability of three Russian oil and gas producing organizations, the problems reflecting the risks of loss of financial stability are systematized. As part of the development of analytical tools for managing the financial stability of oil-producing organizations, the CAMELS methodology is proposed, which will allow assessing their financial stability taking into account the impact of various risks.

This article identifies macroeconomic factors, the change of which affects the value of the wagon component of the freight railway tariff (on the example of gondola cars in the Russian Federation in 2018-2021). A quantitative assessment of this influence was made by applying multifactorial econometric models of economic processes with ranking of influencing factors according to the strength of influence in absolute and relative terms; an economic explanation of the mechanisms of this influence is proposed. Such modeling can be used as a tool for implementing the financial strategy of rolling stock operators in terms of developing a pricing strategy and strategic revenue management in the corporate finance system of these organizations.

The subject of the study is the values of the Capital Assets Pricing Model (CAPM) components required to calculate the required return (cost) equity capital of public and non-public resident companies of the Russian Federation operating in the system of the national economy of the Russian Federation. The calculations of the 5-year and 2-year bet have been performed for all companies related to the domestic stock market. The values of these betas and their statistical characteristics are given. The value of the risk premium of a public company of small capitalization (small capitalization premium, SCP) is justified. A model of accounting for the risk premium of an average (or small) small non-public company and the value of this premium is proposed. The value of the market risk premium is empirically justified.

In modern conditions of development of economic entities of the agricultural sector of the economy, one of its defining vectors is the process of improving rationing and budgeting as a basis for rational, economical and efficient use of resources with their limitations. In this article, the author considers methodological approaches to budget formation as a tool for designing the financial condition of an economic entity, the main purpose of which is to provide financial resources and cash for the entrepreneurial activity of an economic entity of the agricultural sector of the economy, its solvency, financial independence and sustainability. The author proves that the growth of financial indicators of pilot organizations was significantly influenced by two factors acting in different directions, but with different growth rates: this is a faster growth rate of revenue compared to the growth rate of the cost of sales. This development trend leads to a reduction in the cost and prices of finished products available to a wide range of the population of the regions and the country as a whole. In addition, the results of calculating the budget values of the sales budget in various ways are presented and the choice of the most optimal is justified.

This article discusses the mechanisms of interaction between business (on the example of a large industrial enterprise of PJSC NEFAZ), state authorities of the sub-federal (republican) level (on the example of the Republic of Bashkortostan), local self-government bodies (on the example of the city district of the Republic of Bashkiria of Neftekamsk, which is a single-profile municipal entity) and the social community living on the territory of Neftekamsk. An attempt is made to show the importance of developing mechanisms of interaction between the state, business and society at the regional and local levels through the introduction of the ESG concept at the enterprise of PJSC NEFAZ. Special attention is paid to the use of the new ECG rating project for responsible business (ecology, personnel, government) in improving the efficiency of these mechanisms.

The article examines the issues of economic security as an integral part of the national security of the Kyrgyz Republic (KR), which are one of the most pressing and most important problems associated with increasing challenges and threats: cross-border organized crime, corruption, the shadow economy, the vulnerability of the financial system to the penetration of the criminal economy. The program documents of the socio-economic development of the Kyrgyz Republic related to ensuring the economic security of the state are presented. It is noted that cooperation within the CIS and the EAEU in the field of socio-economic development of the regions and the republic as a whole is optimistic for Kyrgyzstan.

The article considers the chronology of the adoption of legal documents regulating the formation and development of the information society in the Russian Federation since 2002. Based on the analysis of the relationship between the dynamics of the Rosstat Monitoring indicators, a strong relationship has been established between the studied factors and the possible results of the development of the information society in Russia for 2010-2021. Indices of digitalization of areas of practical activity and sectors of the Russian economy for 2015-2021 indicate the absence of a transition to digital transformation. The correlation and regression analysis shows the influence of external factors, in particular, on the digital transformation of business in Russia. Based on the results of constructing a multidimensional grouping, an increase in the share of regions with an average level of e-business development in Russia was obtained from 53.75% in 2012 to 96.25% in 2021.

Control over economic resources and ownership of assets represent two interrelated but distinct economic categories in the concept of accounting for contractual obligations. If the ownership of assets arises at the time of signing the contract and, accordingly, the objects of the exchange transaction are evaluated and fixed at that moment, then control over the economic resource arises at the time of the transfer of the underlying asset under the control of the buyer organization. Control allows you to identify the economic resource to be accounted for by the organization during the performance of contractual obligations. Therefore, for accounting purposes, differences in these categories should be taken into account when estimating revenue from contracts with buyers.