Purpose: the aim of the research is to explore the global trends in the development of the inventive space in the field of decarbonization and to identify the degree of their compliance with the patterns of patent activity in the Russian economy.

Methods: patent data for the period 2010–2022, aggregated by the search engines of Rospatent, the World Intellectual Property Organization, Google Patents, Espacenet and Questel Orbit, were used to conduct the research. The analysis of global inventive activity in the field of decarbonization was provided for Class Y02, subclass Y04S and group B09 of the Cooperative Patent Classification (CPC). The analysis of patenting pattern in the Russian economy was performed in accordance with the codes of the IPC Green Inventory. The relative technological advantages of Russia in the development of technologies to achieve carbon neutrality are analyzed on the basis of data from the RTA (Revealed Technology Advantage) index.

Results: it was established that the high dynamics of global inventive activity in the field of decarbonization has not yet led to a multiple gap between patents and patent families, which indicates that a large volume of technological developments in the field of carbon neutrality are at relatively early stages of market maturity. It was determined that the leading positions of developers of relevant technological solutions are shifting from Japanese to Chinese and South Korean companies that are actively developing such advanced technological directions as energy storage and its production using alternative sources. Russian copyright holders demonstrate a relatively higher specialization in developments for nuclear power and railway transport systems, unlike foreign representatives. The decarbonization areas represented by domestic developments in the field of alternative energy production are characterized by significantly lower values of RTA index.

Conclusions and Relevance: the space of inventive activity in the field of decarbonisation technologies forms the ability to identify and analyse a network of both explicit and non-obvious interrelations of these technologies with developments from other technological fields. This approach determines the possibility of purposeful design interdisciplinary cooperation chains between developers of indirectly correlated technological developments and manufacturers of the end products.

Purpose: the article defines modern approaches to establishing a balance between digital transformation and the social responsibility of the state and business based on identifying trends and principles for introducing digital technologies into human life, taking into account the priority of social responsibility.

Methods: the study is based on a systematic approach to the digital transformation of society. Within the framework of this approach, the use of the achievements of scientific and technological progress is considered: in public administration – for the purpose of breakthrough development of the country and the interconnected solution of socio-economic problems; in the business sphere – to improve the quality of economic activity and strengthen competitive benefits.

Results: a review of the current state of the digitalizing society, the demand for digital services and satisfaction with the quality of their receipt, the readiness of Russian regions to provide electronic public services. The trends of digital transformation of public administration and the stages of evolution of digital maturity of the state are revealed. It is emphasized that the successful solution of the issues of the digital agenda by the state becomes a stimulating factor in the digital development of business structures. The analysis of digital trends in the business environment has shown their conjugacy with the digitalization of public administration in the presence of a number of differences. The key role of company management in promoting the ideology of digital transformation is noted. Since the use of digital technologies, along with positive effects, can pose a threat to human security, the preservation of his rights and freedom, it becomes necessary to use the concept of social responsibility in carrying out digital transformations of society. The principles of social responsibility in carrying out digital transformations are defined.

Conclusions and Relevance: the processes of digital transformation have firmly entered into all spheres of society. Despite the technological nature, digital development should take place in the logic of a humanistic approach. It is based on the principles of morality, recognition of the inviolability of human rights, with the emphasis on the importance of social responsibility of all actors of digital transformation. At the same time, Russia should build its own model of digital transformation based on respect for dignity, freedom and human rights guaranteed by the Constitution.

Purpose: the purpose of this article is to form a holistic methodology of digital platform strategizing, based on the methods, rules and postulates of strategic management of complex economic systems using different types of platforms in order to increase the digital potential.

Methods: the authors used general scientific methods – the method of synthesis, generalization, content analysis, graphical interpretation of data. During the study, we used a six-step method, as well as the standardized methodology of the independent systematic review of the literature on the basis of the eight-step manual.

Results: the author's vision of the methodology of strategic management of the digital potential of economic systems as a multi-level cognitive continuum, which allows to describe the full range of theoretical and practical perspectives of the application of methods, rules and postulates of management of the digital potential of economic systems, has been developed. Six architectural levels of the methodology of strategic management of the digital potential of economic systems are identified. Each architectural level is represented by a set of corresponding patterns: the gnoseological level is based on digital philosophy and digital thinking; the paradigmatic level is represented by the coevolution of three approaches and conceptual domain of digital platform strategizing; the ontological level is represented by the terminological apparatus; the semantic level is represented by the framework of digital platform strategizing and the platform concept; the technological level is represented by strategies of economic systems transformation into bionic, business models of digital strategy and digital behavior patterns; the applied level is represented by the methods for assessing the digital maturity and digital gaps of industrial systems.

Conclusions and Relevance: the digital development of complex economic systems entails their transformation into bionic and inverted organizations based on an interdisciplinary platform concept, digital strategizing, digital philosophy, digital thinking, digital technologies and Industry 5.0 solutions, driven by the need to increase digital maturity, develop digital capabilities to maintain existing and/or create additional long-term competitive advantages.

Purpose: to study the current state and approaches of South Africa to the transformation of investment policy in the field of infrastructure projects in order to identify the results achieved and the prospects for ongoing reforms.

Methods: general scientific methods were used in the study, in particular the analysis of statistics, the methods of deduction, analysis and synthesis. The sample of scientific studies and analytical materials on which the study is based draws on the work of scientists and experts on the topic in the region under study.

Results: the assessment of the current state of the infrastructure sector of South Africa was carried out. The reasons for the need for reforms in the field of investment policy in order to stimulate the development of infrastructure in general and the implementation of infrastructure projects in particular were clarified, key directions for its transformation were identified. The tools being introduced were described and visually presented. An assessment of the results achieved to date was given.

Conclusions and Relevance: the process of transformation of the investment policy of South Africa in the field of implementation of infrastructure projects is not yet complete. The achievement of all the goals set is hampered by both external factors, such as the consequences of the spread of the COVID-19 virus and others, and internal crises. Nevertheless, the attempts made by the state to increase the effectiveness of investment policy to improve the situation with infrastructure in the country have positive results. If the ongoing efforts are implemented to overcome the funding gap and solve problems associated with the low level of success of infrastructure projects, South Africa will not only be able to significantly improve the current situation in the infrastructure sector, but also significantly improve economic performance, which will undoubtedly have a positive impact on increasing the country's competitiveness.

Purpose: to provide differentiated marketing solutions for manage customer experience based on various demographics, behavioral characteristics and customer values in the process of servicing for investing in gold.

Methods: the current study was based upon general scientific methods of analysis and synthesis, applied methods of marketing research. The field market research and analysis of customer experience were carried out in relation to investment opportunities available in banks: physical gold and depersonalized metal accounts. A qualitative research method included “Mystery shopper” – a covert participant observation research of 8 banks in Moscow – the major players offering services for investing in gold.

Results: the authors found out that investing in gold becomes in demand during the crisis time. Gold, as an investment opportunity, is a protective asset and retains its value in a long term. The target segments potentially interested in investing in gold can be determined by demographic and behavioral characteristics, desired benefits and values. The authors analyzed the customer experience journey of two segments in the process of investing in through different banking channels. The customer experience was illustrated with customer experience maps that propose management solutions for banks that desire to offer gold investment services.

Conclusions and Relevance: in the context of geopolitical and economic instability, the demand for investment opportunities in gold remains high. While customers value high level of services and investment appeal banks are interested in obtaining a stable income. To provide a mutually beneficial cooperation it is important to create a level of service that would fully meet consumer demand. The basis to create a high-quality service for investing in gold include specific management strategies enabling to receive omnichannel (both digital and non-digital) customer experience in various customer segments.

Purpose: of the article is to develop a methodology for assessing the formation of an enterprise human capital, which is based on the calculation of indices of formal and informal learning of its employees.

Methods: this article is based on the key provisions of the theory of human capital. The focus of this research is the specific enterprise human capital. The questionnaire method was used, which allowed assessing the development of the enterprise human capital based on the opinions of its direct carriers – employees representing different professional groups. The index method was used. Based on the calculation of the indices of formal and informal learning, the composite indices of the formation of human capital were determined, reflecting the assessment of the actual learning of employees and the desired state in which they feel the need. Visualization of the obtained results is presented in the form of theperception map.

Results: the article presents an improved methodology for assessing the formation of human capital of an enterprise. The assessment of the formation of human capital of various professional groups of employees of the enterprise is carried out. The conducted research has shown that the need for formal and informal learning in various professional groups is differentiated. The essence of the author's position is that one of the most important tasks of the enterprise for the development of human capital is the organization of formal and informal learning of its employees in accordance with the current and future needs of the enterprise itself. The prospects for the development of the enterprise human capital are seen in the development of its vocational education ecosystem by strengthening relationships with educational organizations and other providers of new progressive knowledge, and also by strengthening the relationship between formal and informal learning.

Conclusions and Relevance: the approach to the assessment of the human capital development of an enterprise considered in the article allows us to give practical recommendations on optimizing the organization of learning of the enterprise employees. The results of the study can be used by the professional community, including business leaders, to form a strategy for the development of human capital.

Purpose: the article is aimed at presenting the author’s methodology for evaluating the efficiency of redistribution of the tax base within the consolidated group of taxpayers (hereinafter REAG) the construction of which is based on the determination of relationships and assessment of the degree for influence of tax deductions on the operating profit of the enterprise.

Methods: in the part of the study of the tax base and REAG contributions, methods of applying statistical analysis were used, including the study of the structure and dynamics of tax payments of the enterprise. As part of the construction of the model, this article provides the correlation and regression analysis, providing for several stages related to the application of the specific tax regime of REAG as the significant factor of influence on the process of distribution of the taxable base of the organization. The data of public joint-stock company «Oil company «ROSNEFT» were used to assess the influence on the operating profit of the enterprise of the taxes paid. The graphical analysis was used to visualize the data.

Results: in the course of the study, the degree of influence of the volume for sales of products, selling prices, decrease of the cost and changes in the sales structure on the volume of tax payments of the enterprise was assessed. These factors determine the effectiveness of the REAG’s tax regime, as they represent the company’s profit and therefore affect the amount of income tax. This dependence is reflected in the developed econometric model, which determines the share of each factor in the total income tax of the enterprise, which allows to optimize the tax base of the organization in the future.

Conclusions and Relevance: the analysis revealed the need to improve the efficiency of income tax payment. In response, the methodology for improving the tax regime is proposed. Tax optimization measures include two directions: the process of redistribution of the tax base and the extension of the term for performance of tax obligations within the combined group (from earlier to later). These measures will reduce the risks of taxpayers. 

Purpose: to assess the degree of growth of threats to the public sector, with an emphasis on their impact on the financial stability of local budgets, to consider the feasibility of using a set of budgetary and financial instruments by municipal authorities to counteract budgetary risks growing in crisis conditions.

Methods: the study is based on the use of a systematic approach, general scientific methods, including analysis, synthesis, comparison, as well as the use of methods of economic and statistical analysis and processing of analytical data, analogies and scientific generalizations, a tabular way of visualizing research results.

Results: the analysis and assessment of the factors of influence made it possible to substantiate the expediency of using by the budgets of the Moscow Region of a set of budgetary, financial, tax and other management tools that ensure an increase in the efficiency of budgetary impact on socio-economic processes during the period of crisis. Growing budget risks associated to a greater extent with the uncertainty and unforeseen economic situation and affecting the financial stability of local budgets are identified. The methodology for assessing the depth of the crisis state of budgets and determining the pace of a possible recovery of the economy of the municipal sector based on optimizing the indicators of budget revenues and expenditures, which helps to increasing financial stability, is proposed.

Conclusions and Relevance: the approbation of the methodology for assessing the financial stability of local budgets in times of crisis has shown that administrations can more quickly and adequately respond to ongoing changes, find optimal, often non-standard ways to solve problems and reduce negative consequences, taking into account the fullest possible implementation of the functions provided for by the current legislature. The proposed approach creates an opportunity for building new systemic mechanisms for the interaction of municipal government bodies and other economic entities on a mutually beneficial basis. In the context of increasing budget tension, this enables the authorities to act proactively and quickly minimize threats to ensuring the sustainability of budgets, which is especially important for maintaining socio-economic territorial stability in this crisis period.

Purpose: of this article is to develop a methodology for assessing the degree of achievement of sustainable development by Russian regions based on a combination of basic universal indicators in a given time interval.

Methods: the article is based on the use of statistical methods to build a sustainable development rating of the regions of the Russian Federation in the context of the sustainable development goals (SDGs) for the period 2018–2020, based on three blocks – economic, social and environmental.

Results: the authors of the article proposed and applied the universal methodology for compiling a rating of sustainable development of Russian regions within the economic, social and environmental blocks. For each subject of the Federation, the dynamics of the rating for the period under review was calculated and analyzed.

Conclusions and Relevance: the approach proposed in the article makes it possible to identify regions-leaders and regions that systematically lag behind in terms of achieving the SDGs, as well as to identify regions that show a steady increase (decrease) in ratings for SDG indicators. The proposed algorithm for assessing the degree of achievement of sustainable development parameters can be used to identify trends in the development of Russian regions, identify factors and mechanisms that determine the opportunities and conditions for achieving the SDGs by Russian regions, and is an effective tool for regional policy in the field of achieving sustainable development. The results of the study make it possible to develop and improve the system for managing the socio-economic development of Russian regions, develop strategies and guidelines for their development in various time frames, and therefore may be of interest to managers at the federal, regional and municipal levels.

Purpose: is to present the author's methodology for assessing the regional production infrastructure, formed on the example of the Republic of Crimea, which allows identifying the drivers of its development to ensure the growth of the region's economy.

Methods: the methodological basis of the study consists of: the method of factor analysis – to determine the driving factors of the justification of the drivers of economic growth; the method of regression analysis – to monitor the regional infrastructure of the Crimea; the method of system analysis – to study the spatial distribution of its regional infrastructure; correlation analysis and research analysis of spatial data – to carry out an expert assessment of the temporal and spatial characteristics of the regional production infrastructure of the region.

Results: the article substantiates the dependence of the economic growth of the regional economy on various spatial and temporal factors of the regional production infrastructure. The authors propose a methodology for measuring the regional production infrastructure in the Crimea, including the selection and calculation of the parameters of its components, checking the closeness of the connection of these components, building a model for evaluating the effectiveness of regional production infrastructure, evaluating and analyzing integral indices of its level of development. As a result of the study, the main drivers of economic growth in the region were selected, namely, institutional and resource factors that will ensure the rational functioning of the economic mechanism in the Republic of Crimea, taking into account the work of economic entities in the context of digitalization.

Conclusions and Relevance: the presented research allowed to substantiate the modern spatial structure of the development of regional infrastructure, the main characteristic of which is the uneven pace of development in the municipal territorial formations of the Republic of Crimea. Ranking of the identified driving forces of economic growth is valuable information in the implementation of infrastructure projects.

Purpose: to present the author's methodology for locating perspective zones for bicycle sharing infrastructure development tested on the example of certain districts of the city of Moscow.

Methods: the study is based on the application content-analysis of scientific publications and legal documents on bicycle sharing, analysis of statistical data and desk research of spatial location of urban point of attraction. The authors used visual observation and the method comparative analysis to choose the optimal zone for bicycle sharing development to test the proposed method.

Results: the analysis of scientific research on the effective location points of bicycle sharing infrastructure is carried out. The research showed the need for the development of a methodology for locating perspective zones for bicycle sharing development in Moscow city. A method has been developed to identify the territories of the city that are most promising for the development of cycling infrastructure. The article offers the system of assessment of the level of development of infrastructure, which allows to perform a comparative analysis of the identified zones to make a conclusion on the prospect of development of the cycling infrastructure.

Conclusions and Relevance: the proposed methodology for locating perspective zones for bicycle sharing infrastructure includes several stages: 1) identification of geographical points of attraction for bicycle-users, 2) selection of the most prospective areas containing maximum amount of point of attraction, 3) assessment of the cycling infrastructure development based on the simplified assessment system. It allows to locate perspective zones for cycling and for balancing the location organizing of the sharing infrastructure for cycling development in urban space.