In the new conceptualization of economic war, the ambiguity of this concept is considered and the need for its clearer definition is justified. The difference between economic competition and a real economic war is emphasized, and the importance of their differentiation is noted. The concept of economic war is associated with acute economic competition, when aggressive strategies such as the "poor neighbor" policy are used to improve the relative economic situation of a country. The article argues that this is not a real "war", since the intention is not to destroy others, but an economic conflict for the sake of improving the situation. In addition, the paper examines the historical origin of the term "economic war", its ascent to the ideas of mercantilism and subsequent development in modern economics. The question is raised about the appropriateness of using the term "economic war" to describe the intense commercial confrontation between competing economies, suggesting that it may not accurately reflect the nature of economic competition. In general, the purpose of the article is to form a clearer and more nuanced understanding of the concept of economic war in order to avoid confusion and misinterpretation.

The prolonged pandemic, which began to decline in early 2022, and the geopolitical situation that escalated at the same time, which led to unprecedented sanctions until then, had a significant impact on all spheres of life of Russians, primarily financial one. Forced restrictions due to the pandemic have led to an increase in the activity of remote use of digital financial services. The reduction of epidemiological danger and the gradual normalization of the situation were interrupted by restrictions on operations in the financial market, which, however, did not lead to a significant outflow of remote users of digital platforms to the offline format. The convenience and security of digital fintech as a system of tools for transactions and financial resource management have become apparent even to initially skeptical users. This means that following the expansion of the range of digital financial assets, products and services, it is possible to confidently predict the risks of irrational behavior of the population. Another consequence of this process will be the growing interest of scammers, who are traditionally well-versed in the current agenda and invent effective schemes of deception.
The information base of the study was made up of field surveys conducted by the authors as part of a research group under a grant from the Ministry of Finance of the Sverdlovsk Region to assess the level of financial literacy of the population, and the results of the authors' research on open data 2019–2023. 

Income inequality is an objectively existing phenomenon in the modern market economy. However, the state, having a mechanism for regulating socio-economic processes, is called upon to smooth out the uneven distribution of benefits among various groups of the population. In the course of the analysis, the article highlights the main causes of increasing income inequality, reveals its impact on the economy and social sphere of the country, and provides possible ways to solve this problem. The correlation of the problem under consideration with the inequality of opportunities for the population of the country, the difference in earnings by different regions and social groups is noted, the influence of budgetary policy and the taxation system on the distribution of funds is taken into account. A number of recommendations and measures have been proposed aimed at reducing income inequality and increasing social justice in Russia, including improving social security, expanding access to education and healthcare, developing infrastructure, supporting entrepreneurship and creating equal opportunities for all citizens.

The relevance of the research topic is determined by the ever-growing importance of measures to overcome challenges and strategic threats to the economic security of regions. The problem of the study lies in the need to substantiate approaches to ensuring the economic security of a region at a strategic stage of its development. The work is aimed at substantiating the need to allocate a strategic level in activities to ensure the economic security of the region. The concept of the strategic level of ensuring the economic security of the region is clarified, recommendations are given on the organization of management of ensuring the economic security of the region at the strategic decision-making level. The levels of decision–making in the field of ensuring the economic security of the region are differentiated: strategic – at the level of the head of the subject of the Russian Federation and the highest legislative (representative) body of state power of the region; tactical – at the level of the regional government and specialized executive authorities of the financial and economic sector. It is recommended to base the activities on the justification of strategic directions for ensuring the economic security of the region on an analysis of opportunities and threats of the region, carried out at the stage of strategic planning of socio-economic development of the subject of the Russian Federation. It is proposed to institutionalize the activities on the development, adoption and implementation of the economic security strategy of the region to the mandatory level in each subject of the Russian Federation and provide this activit y with appropriate administrative and managerial resources within the structural divisions of the state authorities of the regions responsible for socio-economic development.

The management of the innovative potential of territories plays an important role in the development of the economy and social sphere. The essence of managing the innovative potential of territories is to create a favorable environment for the development of innovations, stimulate innovations and achieve sustainable economic and social growth in a certain territory. The article uses general theoretical research methods such as analysis and synthesis, comparative analysis, modeling and theoretical generalization to study the phenomenon from various points of view and identify the main patterns and trends. It is concluded that the management of innovative potential plays an important role in the development of territories, as it contributes to economic growth, increased competitiveness, improved quality of life and investment attraction.

In the activities of almost any non-public company, there is a need to attract borrowed capital both to replenish working capital and to implement investment projects. When deciding on the provision of financing, external creditors strive to minimize their own property risks, the likelihood of which largely depends on the regulation of the exercise of corporate rights of the participants of the borrower company. Given this circumstance, participants wishing to raise borrowed funds for their own company should regulate the procedure for exercising their corporate rights in the interests of creditors by concluding a corporate agreement. Solving the problem of increasing the share of borrowed funds in the capital structure of a non-public company requires the development of a methodological approach that would allow determining how many corporate rights of participants and how they should be regulated in order to obtain the desired financing. The purpose of this study is to develop a methodological approach to managing the capital structure of a non-public company based on the use of corporate governance mechanisms. The methods of complex, systemic and correlation-regression analysis are applied. It is noted that there is a strong positive relationship between the value of the financial leverage ratio, the number of regulated corporate rights and the coefficient of participation in regulation. The constructed econometric model helps to make management decisions necessary to optimize the capital structure of a non-public company.

The relevance of the research topic is determined by the importance and role of regions in the country's economy in the current conditions characterized by unforeseen sanctions from the West against the Russian economy. The research purpose is to study the tax potential of the regions, its role in the formation of regional budgets and budgets of the budgetary system of the Russian Federation. The article uses methods of analysis and synthesis, grouping, generalization, comparison, tabular and a number of others, data from Rosstat, the Ministry of Finance, and the Federal Tax Service of Russia are used as an information source. The study established the strengthening of the centralized nature of the distribution of tax revenues, which does not create conditions for increasing the tax base, increasing entrepreneurial activity and developing territories. Currently, the most important task for the regions is to ensure a decent standard and quality of life for the population, which cannot be achieved without a certain material and technical base formed from their own sources, and not at the expense of an outdated system of gratuitous receipts from the federal center, which only covers budget deficits, but does not contribute to the successful development of the regions. The most important problem of regional budgets remains the uneven allocation of tax potential, which is confirmed by the analysis of the formation of regional budgets in the context of federal districts carried out in the article. There is a need to develop at the state level a unified methodology for determining the tax potential of the region.

The relevance of the research topic is determined by the novelty of the problem, as well as the exceptional importance of assessing and monitoring environmental, social and governance non-financial risks to ensure the sustainable development of companies and increase the financial effectiveness of their activity. Within the framework of the study, a system of quantitative and qualitative indicators of non-financial risks has been developed. The assessment of indicators is carried out according to the corporate reporting of entities, taking into account their industry specifics. Since the oil and gas sector is a priority for the Russian economy, oil and gas companies were selected as the object of the study. An assessment of the non-financial risks of PJSC LUKOIL was carried out according to its corporate reporting for 2020–2022 to test the proposed methodology.

Due to the relevance of the sustainable development agenda in Russia, companies, in order to demonstrate their commitment to the principles of sustainable development, resort to evaluating their activities in the form of an ESG rating. The assessment is based on subjective data using large assumptions, errors in which are difficult and sometimes impossible to identify. Due to these circumstances, there are high risks of using greenwashing practices to improve the reputation of companies in order to subsequently obtain material benefits. Taking into account the established practice of the negative impact of greenwashing on the activities of companies abroad, the question of the likelihood of the spread of greenwashing practices in Russia and the possibility of assessing the negative impact in the form of financial risks of companies becomes relevant. A simulation model of financial risk in the implementation of the negative impact of the use of greenwashing practices is proposed and the probable range of impact on the capitalization of companies is estimated. The model was formed using data from foreign and Russian analytical agencies, the modeling was based on a simulation model of the dependence of risk on the result of the shock and an initial assessment of the sustainable development of the ESG rating company. It is concluded that there is a high correlation between the negative consequences of the use of greenwashing practices and the quality of the ESG rating. Greenwashing is a catalyst for financial risk and can directly affect the capitalization of companies, the level of depreciation of the market value of which will depend on the strength of the "shock" reaction in the securities market.