The presented study examines the regional aspects of innovative development in the social and cultural sphere.
Aim. The study aims to identify the factors of and prerequisites for innovative development in the social and cultural sphere of regions, and to substantiate the need for regional results-based tools oriented towards innovative development in the social and cultural sphere within the framework of the national innovation policy.
Tasks. The authors identify the trends and problems typical for innovative development in the social and cultural sphere in the context of the transition towards the digital economy, and determine the tools that can be used to facilitate the innovative development of regional economic entities in the social and cultural sphere.
Methods. This study uses systems analysis to assess regional indicators and identify key factors that affect innovative development in the social and cultural sphere in the Russian regions.
Results. Over the past decade, there has been a considerable variety of regional conditions for the innovative development of economic entities in the social and cultural sphere. The current Russian economic situation shows that the accumulated internal and external problems widen the gap between regions in terms of the level of innovative development in the social and cultural sphere. Therefore, in order to apply efficient regulatory measures, it is necessary to examine not only macroeconomic, but also specific regional determinants of innovative development of the social and cultural sphere in the Russian regions, as well as to identify problems, challenges, and potential directions for the modernization of activities in this sector of the regional economy.
Conclusions. Under the circumstances, formation of regional results-based tools oriented towards the innovative development of economic entities in the social and cultural sphere within the framework of the national innovation policy is crucial for the development of the regional economy. In order to bridge the gaps in the innovative development of organizations in the social and cultural sphere in different regions, it is necessary to implement infrastructure projects, including projects based on public-private partnership and infrastructure mortgage.

The presented study examines the formation and evolution of the theories of entrepreneurship in the context of the global economic thought; analyzes the crisis of these theories following the development of a great variety of economic practices and government regulation tools; explores relevant directions for the transformation of the theories of entrepreneurship in the context of global socio­economic instability and implementation of the import substitution policy in the national economic complex.
Aim. The study aims to substantiate the major directions for the development of the theories of entrepreneurship in the context of the emerging new external threats and internal risks through the systematization of the fundamental provisions of the classical economic theory and new theoretical and methodological aspects that ensure the implementation of a systems approach to the operation of enterprises and managerial decision-making.
Tasks. The authors examine the evolution of the theories of entrepreneurship formulated in the works of R. Cantillon, J. Thünen, F. Knight, J. S. Mill, A. Marshall, J. B. Say, J. Schumpeter, L. Mises, and I. Kirzner; demonstrate the importance of transformation of the theories of entrepreneurship for the systematic theoretical explanation of production and sales issues, prediction of the efficiency of the socioeconomic policy, and development of a decision-making benchmark for managers; substantiate directions for the development of the theories of entrepreneurship in the context of the modern socio-economic realities characterized by the emergence of new strategic risks, development of the innovative and digital economy, enhancement of integration processes, and the growing global socio­economic instability.
Methods. This study uses general scientific methods of cognition, such as analysis, synthesis, and generalization, as well as empirical research methods (description, comparison). The abstract-logical and monographic methods make it possible to trace the transformation of the theories of entrepreneurship and to substantiate the major directions for their development under current conditions.
Results. Directions for the development of the modern theories of entrepreneurship are examined: descriptive theories, which explain the actual economic practice from a theoretical standpoint, and normative theories, which characterize the ways for an enterprise to achieve a more favorable position in the market. The main principles of using the systems paradigm for the descriptive theories of entrepreneurship are identified. It is shown that the typifcation of the theories of entrepreneurship is based on the consideration of enterprise operation and interaction with the dynamic external environment. The major modes of interaction between an enterprise and the external environment are analyzed: holism — particularism, homeostasis — heterostasis, reactivity — proactivity, constitutionalism — environmentalism, rationality — irrationality.
Conclusions. The structure of examination of the theories of entrepreneurship within the framework of content analysis is substantiated based on the exploration of the nature of entrepreneurial activity. The relevance of the systems approach in the theoretical examination of the functioning of the triad “enterprise — theory of the firm — managerial decision-making” for solving the problems of the modern Russian economic practice is shown. The feasibility of developing a single complex theory of the firm is substantiated using J. Kornai’s theory, which combines the modern integration trends in the economic theory with the principles of the systems approach.

The presented study examines the multifactorial challenges associated with the development and management of the Arctic zone of the Russian Federation.
Aim. The study aims to prioritize the studies of the Russian Arctic in the context of the multifactorial challenges and problems associated with the development of this territory.
Tasks. The authors emphasize the practical relevance and scientific importance of examining the processes of socio-economic development and management of the Arctic zone, substantiate the fundamental nature of problems in its socio-economic development, and formulate the problems and challenges associated with the scientific support for the management of Arctic zone development.
Methods. This study uses general scientific methods of cognition to examine in various aspects, structurize, and generalize the challenges and problems associated with the socio-economic development of the territory.
Results. The importance of addressing the problems of development of the Russian Arctic is determined by the strategic importance of resources in this territory for the national economy and by several unresolved fundamental issues associated with the development of this territory. The problem of socio-economic development of the Russian Arctic cannot be solved without providing scientific support for management processes. The authors emphasize the timeliness of formation of a new theory on the development and management of the Russian Arctic as a new scientific basis for the understanding of socio-economic processes in this vital and at the same time highly problematic feld.
Conclusions. Examination of the socio-economic development and management processes in
the Russian Arctic substantiates the need to specify the theoretical framework of these processes. Solving this problem requires concerted efforts of highly qualified professionals as well as knowledge of the current state of Arctic territories and experience in coordinating scientific concepts with regional and municipal management goals, which urges a wide range of specialists to participate in the studies.

The presented study examines the problems of regional environmental and economic develop ment in the context of contemporary challenges.
Aim. The study aims to substantiate the transition towards new economic development models from the existing linear model to improve regional environmental and economic development in the context of contemporary challenges.
Tasks. The authors examine the nature and the drawbacks of the linear economic development model, the benefits of the “green” or circular economy, including foreign experience, and the urgency of transition towards new economic development models for Russian regions.
Methods. This study is based on the theory of sustainable development and uses general scientific methods of cognition, analysis of statistical data, logical and comparative analysis.

Results. Analysis of indicators of environmental and economic development in the federal districts of the Russian Federation for 2012–2016 shows that, despite the somewhat positive dynamics, the level of environmental pollution remains high, which adversely affects public health, reduces the capacity for further economic development due to the depletion of the natural capital, and emphasizes the urgency of the transition
towards new, modern economic development models. The authors examine the best foreign practices in the feld of the “green” and circular economy and identify the factors of and conditions for the implementation of modern economic models that would facilitate the positive environmental and economic development of Russian regions in the context of contemporary challenges.
Conclusions. A transition towards the “green” or circular economy in the context of contemporary challenges would facilitate the environmental and economic development of Russian regions, reducing the level of environmental pollution and the resource intensity of production and consumption, and enhancing the competitiveness of the national and regional economy.

In the digital economy, given the specificities of regional economic development in the Republicof Kazakhstan, the approaches to managing infrastructure development in the regions are changing, with large regional telecommunications companies taking center stage. Regional authorities should make allowance for the global trends in creating a new industrial system of the 21st century, the accelerating informatization, computerization, robotization, and intellectualization of production, and the enhanced integration of production with science and education when deciding on the implementation of regional infrastructure projects.
Aim. The presented study substantiates the need to assess the innovation activity of large regional telecommunications companies and conditions for using it in the development and implementation of the regional infrastructure development strategy in the Republic of Kazakhstan.
Tasks. The authors identify the factors that have the strongest impact on the formation of the regional innovation infrastructure development sub-system in the regions of the Republic of Kazakhstan and substantiate potential directions for regional infrastructure development and for improving the innovation potential of regions by creating a large-scale regional network infrastructure under the terms of the partnership between the government and large regional telecommunications companies.
Methods. Using the mechanism of public-private partnership, government institutions and large regional telecommunications companies should modernize regional infrastructure by implementing innovative methods and models for the management of regional infrastructure development based on the approaches and methods of the digital economy, since this economic sector has a systemic impact on regional development.
Results. Considering the systemic impact of large regional telecommunications companies on the economic development of the Republic of Kazakhstan as a whole, priority directions of development at the regional level should focus on the factors with the strongest impact on regional economic development, regional budget revenues and expenditures, gross regional product, and poverty reduction in the regions.
Conclusions. Econometric modeling indicates the following crucial factors that determine regional economic development in the Republic of Kazakhstan: the number of subscribers to fixed Internet with high-speed broadband access, the number of subscribers to wireless broadband Internet access via fixed wireless ground com munications, the number of fixed telephone lines among the population, the number of subscribers to fixed Internet, the number of subscribers to fixed (wired) Internet, the number of subscribers to wireless broadband Internet access viasatellite, the density of subscribers with high-speed broadband access per 100 people, the number of fixed telephone lines connected to digital telephone exchanges, the number of fixed telephone lines. Thus, it can be concluded that the telecommunications sector serves as a foundation for the implementation of a mechanism for improving the efficiency of regional management in the digital economy.

Aim. The presented study aims to examine and analyze the economic and political prerequisites for the restoration of the German customs system after the country’s defeat in World War II.
Tasks. The authors provide a brief description of the state of the German customs system after the war and assess the measures that have been taken to restore it.
Methods. This study uses general scientific methods of cognition to examine the first steps to wards the restoration of unified tax administration in post-war Germany.
Results. The customs and financial administration in post-war Germany is fragmentary and often contradictory, as shown by its implementation and even by the interpretation and application of laws.
Conclusions. The main problem at the initial stage of restoration of the German customs system has been solved: consistent application of customs and tax regulations has been restored in the British Zone, a central customs authority has been established, and its directives have started to have force.

The presented study examines the practical aspects of the fulfilment of obligations by tax agents – residents of the Russian Federationwhen paying revenues to foreign partnerships.
Aim. The study aims to determine whether the principle of one-time taxation is observed when paying revenues to foreign partnerships.
Tasks. The author analyzes the specific aspects of the legal capacity of foreign partnerships for tax purposes and considers applying the doctrine of beneficial ownership to the process of determining the withholding rate and benefits provided for by double taxation agreements.
Methods. In order to achieve the above goal and accomplish the stated objectives, the author uses the general scientific dialectical method of cognition and private-scientific methods: complex and systems analysis, comparative legal, normative, and formal logical interpretation of the law, systems analysis method.
Results. The study reveals an ambiguity in the interpretation of the tax agent’s obligations when withholding tax, its correlation depending on the recognition of partnership by an organization for tax purposes and by a transparent organization for tax purposes. It appears that tax agents – residents of the Russian Federation are currently denied the opportunity to calculate and pay the required tax as they do not have the necessary information about their partners — beneficial owners of income, and therefore there is no actual way for them to calculate the correct tax rate. Furthermore, foreign partner organizations do not qualify for the benefits provided for by double taxation agreements, which violates the principle of one-time taxation.
Conclusions. It appears that currently there is only one way to minimize the risks of tax agent, and that is to timely notify the tax authorities about each actual payment of revenue to foreign partnerships.

The presented study examines discrepancies in the economic development of enterprises and the existing social practices in human resources management.
Aim. The study aims to define the range of problems in the economic development of enterprises in the context of the limited in volvement of staff in the processes aimed at improving the efficiency and quality of work.
Tasks. The authors conduct comparative theoretical and empirical studies and determine the cause-and-effect characteristics of the staff’s professional and social orientations, degree of trust, and motives for the intensification of professional activity arising from the discrepancy between the results of economic development and the existing social practices.
Methods. The theoretical and methodological basis of the study comprises the findings of Russian and foreign scientists in the feld of formation of sources for the economic development of enterprises and creation of a living environment for the staff. The study also uses overt observation and interviews of various professional, qualification, and status groups of employees.
Results. It is found that employees only have a basic understanding of the goals and purposes of the economic development of enter prises and mental support of their activity, which is the primary cause of the stereotypical “detached view” in the activities of different employee categories. The study substantiates the need for organizations to develop and implement social standards regulating the institutional and legal, socio-economic, and socio-technological activity of employees with a focus on improving the quality of life.
Conclusions. Defining the range of problems in the economic development of enterprises as well as the nature and focus of social practices makes it possible not only to determine the limits of the staff’s involvement in the improvement of the efficiency and quality of work, but also to develop a set of measures aimed at intensifying employee activity based on social standards.

Many countries, including the Russian Federation, consider technological innovations to be the main direction of development. How ever, the importance of health, particularly the health of the working population, is often underestimated, which means that the corresponding potential is not used to its fullest. Examination of the correlation between health and performance shows that healthy employees are more productive at work, which calls for an in-depth study of this factor.
Aim. The presented study aims to improve the efficiency of labor potential at the micro level (through the example of the petrochemical complex) by developing a workplace health management program.
Tasks. The authors assess the economic risks of labor potential loss due to health reasons and determine the efficiency of using functional food at a petrochemical enterprise for four months.
Methods. The study was conducted in the autumn-winter period in Almetyevsk at Department Tatneftegazpererabotka of PJSC Tatneft, included 43 men and 67 women aged between 19 and 65 years (median, 45 years), and involved a questionnaire survey. The level of vitamins A, E, D, and B₂ was assessed by serum concentration. The number of sick leaves was monitored. The data were processed using standard statistical methods.
Results. The second group, who received functional food containing vitamins, showed a significant increase in the blood level of vitamins B₂ and D compared with the initial data. The subsequent survey revealed that the employees became more responsible about their health. This allows the organization to reduce costs by improving labor potential management.
Conclusions. The study shows that implementation of a workplace health management program can increase the efficiency of labor potential.

The presented study explores the opportunities for Russiato engage in successful economic activities in Africa by enhancing investment cooperation with Morocco, considering the Kingdom’s experience and standing on the continent.
Aim. The study aims to identify the major perspective directions of economic cooperation between Russia, Morocco, and Africa with allowance for the Kingdom’s experience in trade cooperation.
Tasks. The authors determine the sequence of actions for the Kingdom of Morocco in its economic relations with African countries and identify potential directions for the trilateral cooperation between Russia, Morocco, and Africa.
Methods. This study uses general scientific methods of cognition to examine Morocco’s foreign economic policy with regard to African countries in order to identify the characteristic trends and opportunities for using them with the involvement of the Russian Federation.
Results. The Kingdom of Morocco pursues a broad foreign economic policy with regard to African countries, investing heavily in this continent, particularly in the sub-Saharan region. At the same time, a smart foreign policy based on the South-South doctrine makes Morocco appear as the “big brother” in the eyes of African countries, often helping to create favorable conditions for economic activity on the continent. The Russian Federation has an economic interest in organizing activities in Africa with the help of an experienced, successful, and important partner that would
prevent serious losses at the initial stage. Morocco could become such a partner for Russia.
Conclusions. Given the current international political and economic conditions and the growing need to diversify production, there is a huge potential for mutually beneficial cooperation betweenRussia andMorocco. Its practical implementation inAfrica would be mutually rewarding.

The presented study undertakes a comprehensive assessment of the impact of innovative technologies on business entities in the pharmaceutical sector of the Russian economy.
Aim. The study aims to develop a comprehensive approach to assessing the impact of innovative technologies on business entities in the pharmaceutical sector under current conditions.
Tasks. The authors identify directions for the innovative development of the Russian pharmaceutical sector under current conditions, assess the business potential of this segment, and develop recommendations for improving the performance of the pharmaceutical cluster at the regional level of management.
Methods. This study uses general scientific methods of cognition in various aspects to conduct a comprehensive analysis of the competitive advantages of companies in the pharmaceutical sector, which vary depending on the stage in the life cycle of a business entity. In addition to the analysis of financial performance, it is important to conduct a comprehensive assessment of the competitive advantages and strategic goals of sustainable operation of business entities at all stages.
Results. The pharmaceutical industry holds a special position in the innovative economy, being one of the most stable and proftable activities. Furthermore, this activity is formed and functions under the influence of the growing needs of the Russian healthcare system. A focus on innovation is typical for pharmaceuticals and biotechnology; therefore, flexibility and adaptation should ensure sustainable operation of business entities in this sector. Pharmaceutical companies are characterized by high costs of research and development activities in general.
Conclusions. The pharmaceutical market is affected by social and economic trends. Companies in this sector are regulated by a regulatory framework, requirements for production quality, consumer properties, and marketing procedures. Expert assessments of the population, medical practitioners, and research departments allow for a flexible response to structural changes in market needs. The government health care policy is under the influence of performance assessment by the population. All these factors combined have a significant impact on the strategy and tactics of implementation of managerial decisions in the industry, determining priority directions for the development, production, marketing, and sales of
pharmaceuticals.

The presented study undertakes a comprehensive assessment of the impact of innovative technologies on business entities in the pharmaceutical sector of the Russian economy.
Aim. The study aims to develop a comprehensive approach to assessing the impact of innovative technologies on business entities in the pharmaceutical sector under current conditions.
Tasks. The authors identify directions for the innovative development of the Russian pharmaceutical sector under current conditions, assess the business potential of this segment, and develop recommendations for improving the performance of the pharmaceutical cluster at the regional level of management.
Methods. This study uses general scientific methods of cognition in various aspects to conduct a comprehensive analysis of the competitive advantages of companies in the pharmaceutical sector, which vary depending on the stage in the life cycle of a business entity. In addition to the analysis of financial performance, it is important to conduct a comprehensive assessment of the competitive advantages and strategic goals of sustainable operation of business entities at all stages.
Results. The pharmaceutical industry holds a special position in the innovative economy, being one of the most stable and proftable activities. Furthermore, this activity is formed and functions under the influence of the growing needs of the Russian healthcare system. A focus on innovation is typical for pharmaceuticals and biotechnology; therefore, flexibility and adaptation should ensure sustainable operation of business entities in this sector. Pharmaceutical companies are characterized by high costs of research and development activities in general.
Conclusions. The pharmaceutical market is affected by social and economic trends. Companies in this sector are regulated by a regulatory framework, requirements for production quality, consumer properties, and marketing procedures. Expert assessments of the population, medical practitioners, and research departments allow for a flexible response to structural changes in market needs. The government health care policy is under the influence of performance assessment by the population. All these factors combined have a significant impact on the strategy and tactics of implementation of managerial decisions in the industry, determining priority directions for the development, production, marketing, and sales of
pharmaceuticals.