The article is aimed at studying the prospects and problems of the non-state higher education system in the context of the Russian market economy. The historical background of the transformation of the country's economic model is investigated – the transition from the centralized planning of the Soviet Union to market mechanisms, which had a significant impact on the educational sphere. Special attention is paid to the specifics of the formation and functioning of private universities, their role in meeting the growing demand for educational services and adapting to the new realities of the economy. A comparative analysis of public and private higher education institutions is conducted on key aspects such as the quality of education provided, sources of funding, human resources and reputational characteristics. The difficulties faced by private universities, in particular the lack of government support and public trust, are considered. The importance of taking these factors into account in the development of educational policy is emphasized.

The article investigates problems and prospects for the development of the theory of consumer behavior and the experience of government regulation in different countries of the world. Trends in the development of consumer behavior in the countries considered in the article, to a certain extent, confirm conclusions made during the study. It is argued that at present the share of consumer spending is significantly higher for those countries that implement a more liberal government policy regarding government regulation of consumer behavior. The work emphasizes that no matter how diverse consumer behavior is, it is still subject to certain patterns, which gives the right to talk about the possibility of regulating it to ensure economic stability and development.

The article clarifies and supplements functions of modern entrepreneurial structures in terms of influencing the formation of territorial clusters, facilitating the introduction of diverse innovations and R&D in the economy as a whole, ensuring on this basis the technological transformation of the economic system, including, under certain conditions, technological sovereignty, impact on the processes of institutional trans-formation and the dynamics of transaction costs of broad groups of economic entities. The clarified and supplemented classification makes it possible to specify the role of entrepreneurial structures in socio-economic development in the theoretical aspect, and to form a system of institutions that best contributes to the integrated effective implementation of such functions in the applied aspect.

The concept of autochthonous elements of the economy, new to economic theory, is introduced and investigated, reflecting the components of national welfare, endemic in origin, the use of which brings the greatest return within the national framework under the influence of unique socio-economic relations in this national economy. The consequences of distortion and loss of autochthonous elements of the economy as a result of modern shocks are considered, causes and main methods of measuring harm from loss of autochthons are shown.

The importance of personal income tax is determined by the following: the tax is the most important source of budget revenues, it forms the monetary income of the population. These tasks are implemented by performing the following functions: fiscal, regulatory, social. In the practice of taxation of personal income, various systems were used: a progressive system until 2001, a flat scale until 2021, since 2021 a progressive scale of 15% for employees whose income exceeds 5 million rubles per year. Since 2025, a progressive tax rate scale from 13 to 22 percent will be introduced, standard deductions for the second and third child will be doubled, and a tax cashback will be provided for families with two or more children whose per capita income does not exceed 1.5 subsistence minimums. The relevance of the research topic is associated with the planned tax reform of personal income tax. The purpose of the article is to study changes in the taxation of personal income, the functions of the tax, their impact on reducing income inequality, eliminating differentiation of regions, improving the standard of living and quality of life of the population, the demo-graphic situation in the regions and the country. The following methods were used: analysis and synthesis, grouping, generalization, the method of studying phenomena in dynamics, tabular, etc. Based on official data from Rosstat, the Ministry of Finance of the Russian Federation, and reports from the Federal Tax Service of Russia, the dynamics of personal income tax receipts to regional budgets, the role of benefits and deductions for personal income tax on the level of average wages of employees as the main component of cash income of the population in the context of federal districts are considered. The study found that the current personal income tax system is not perfect and does not ensure fairness in distribution relations.

The article considers modern approaches to internal audit and cost control at industrial enterprises in the context of digitalization and automation of business processes. The purpose of the study is to develop practical recommendations and a mathematical model for optimizing internal audit and cost control in the context of digitalization to improve the effectiveness of enterprise management. The methodological basis of the study consists of the analysis of scientific literature, the evolution of internal audit and cost control methods, a comparative analysis of their features, limitations and possibilities of using digital products. Particular attention is paid to the implementation of Russian digital technologies, their compatibility with existing methods and practical possibilities for optimizing enterprise costs. Recommendations have been developed and an algorithm for integrating internal audit and cost control tools into the enterprise management system has been proposed. A mathematical model is presented that allows assessing the feasibility of introducing digital technologies. Using the example of electrical engineering companies in the Samara Region, it is shown that digitalization has a positive impact on the performance of enterprises.

One of the key strategic decisions of the company is the development of its pricing policy, on the success of which the main economic indicators of the company depend in the short and long term. Traditional pricing methods in modern dynamic conditions have significant disadvantages, as they are slow to respond to changes in the internal and external environment of the company. Based on foreign and domestic experience, the article considers theoretical and practical aspects of the introduction of dynamic pricing in various sectors of the economy, in particular in retail trade. The differences between remote pricing and price discrimination and personalized pricing are noted. The goals and objectives of using remote pricing by economic entities are defined. The prospects of using dynamic pricing in retail trade related to the use of electronic price tags are analyzed. The potential possibilities of the method and the limitations (technical, organizational, legal) that traditional retail companies experience when using remote pricing are studied. The study concluded that dynamic pricing will become one of the most sought-after business solutions in the retail sector in the coming years, along with the service sector and online commerce.

The article considers theoretical and methodological aspects of the balanced development of regional economic systems (RES) in the context of structural transformation of the economy. The author emphasizes the need for a comprehensive analysis of the economic complex of the region, focusing on the transition from maintaining the current state to achieving new qualitative and quantitative results. The work systematizes approaches to assessing the balance of RES, identifies extensive and intensive types of development, and investigates modern theories of economic growth, including models of neoclassical, cumulative, agglomeration growth and competitive advantages. The author proposes a mechanism for ensuring balanced development based on the concept of «connectedness of localities», which contributes to the formation of a single, sustainable economic space. The role of technological transformations and innovative modernization in overcoming imbalances and strengthening the adaptive potential of RES is emphasized. The practical significance of the study lies in the development of management tools aimed at sustainable development of regions in the context of geo-economics instability. The presented conclusions and mechanisms are consistent with the goals of the strategic documents of the Russian Federation, including the Spatial Development Strategy and the Economic Security Strategy.

Within the framework of Industry 4.0, the entire supply chain is being transformed through the introduction of innovative approaches and modern development concepts, which significantly increases the management level of each counterparty. Therefore, in order to establish effective interaction between supply chain participants and their further expansion beyond individual organizations, it is necessary to find tools to make the supply chain more flexible and resilient to external influences. The article is devoted to the study of the impact of digitalization tools on the development trends of supply chain management in Russia, improving the operation of all supply chain processes. Through the use of Industry 4.0 technologies and artificial intelligence in the supply chain, it is possible to achieve satisfaction and efficiency in the work and interaction of counterparties with each other. The analysis of domestic news reports on supply chain management and logistics from the RSS-block of the Lenta.ru website from January 2017 to December 2023 was carried out using the BERTopic natural language model, which leads to clusterization based on similarity of content and highlights current trends in logistics development in Russia. In order to find patterns in the development of logistics, the correlation relations were calculated using the Python programming language and a matrix of paired correlation coefficients was constructed.

Document automation is a key element of digital transformation, especially in educational institutions, where the volume of documents includes academic and administrative materials. Companies typically choose between managing the document lifecycle and automating business processes, where documents play a supporting role. In the educational sector, the second approach is more relevant, as it helps reduce approval times and improve data management efficiency. ECM systems have already become an integral part of university infrastructure, managing curricula, student applications, research publications, and financial reports. However, challenges such as semantic ambiguity, lack of standardization, and document duplication require new solutions. The integration of AI into ECM systems opens up opportunities for automatic classification, analysis of unstructured data, and optimization of approval processes. Nevertheless, the adoption of AI in education is progressing slowly because of technical and organizational barriers. The article investigates document automation in universities using the example of the student withdrawal process. Key approval stages are analyzed, bottlenecks are identified, and solutions are proposed. Special attention is given to the use of machine learning for metadata analysis, which enables the prediction of document processing routes and optimization of time expenditures. The aim of the article is to propose a document management efficiency model that considers both time and quality parameters. The model identifies «risk points,» suggests improvement measures, and ensures effective document management. The research results can be used to enhance ECM systems in universities, particularly during periods of high workload.

In modern conditions of geopolitical instability, increased inflationary expectations on the part of potential consumers of tourist services and regular increases in the key rate by the Central Bank of the Russian Federation, small tourism organizations have to look for new strategic guidelines and sources of financial support. Therefore, the topic, as well as the results of the study of the problem of financial support for small tourism organizations using the capabilities of the credit system, are relevant. The work considers aspects of banking (traditional) lending to small organizations in the tourism sector, evaluates the risks of lending to these organizations, and identifies prospects for alternative financial support. Thus, in the course of scientific research using the resource base (data from business practitioners and managers of travel companies participating in the annual tourism forum), the purpose of this work was achieved – to identify modern ways to solve the problem of lending to small organizations in the tourism sector. The scientific novelty lies in the formation of new knowledge and substantiation of the most appropriate forms of lending for small tourism enterprises. The methodological basis of the study is data from the Bank of Russia, Rosstat, the Corporation of Small and Medium-Sized Enterprises (SMEs), financial information from the SberAnalytika website, the Banks.ru, Sberbank Factoring portals, and other information and analytical resources. Methods such as observation, survey, generalization, questionnaire, and factor analysis were used in the work. The results of scientific research can have theoretical significance for students, postgraduates, teachers of financial and economic specialties and practical significance for representatives of small businesses and specialists in the field of tourism.

The presented article is narrative in nature: the authors have attempted a meaningful analysis of the category «public finance», defining its functions in the system of financial relations. The purpose of this study is to systematize approaches to defining public finances in order to expand their functions, which is relevant in the context of both global evolutionary processes and the geopolitical agenda. A review of the definitions of public finance by the most reputable representatives of financial science has been conducted, on the basis of which the rationale for supplementing the functions performed by public finance in the modern system of financial relations is presented. Speaking of relevance, it should be noted that the discussion around public finances is more fundamental than problematic. At the same time, the authors consider the transformation of the role of the state and, consequently, public finances in society to be obvious, which generates changes in the functions performed by the latter. Research interest is aroused by a wide range of opinions regarding the scientific category under consideration.: This is a form of public relations, a system of monetary relations, and a system of redistributive relations that ensures the formation of funds of monetary resources and their subsequent use to ensure the growth of the national economy. The definition of public finance as a source of financing public goods that are not a sum of preferences of members of a social society is highlighted. The key conclusion is the rationale for expanding the functions performed by public finances.