Rostov State University of Economics

This paper provides a comprehensive analysis of the territorial differentiation of private household plots (PHPs) in Russia based on the 2016 and 2021 agricultural censusesdata. The studyaimsto assess the spatial distribution and development key indicators (number of farms, land and crop areas, livestock population, and resource structure) in 18 municipal districts of 9 pilot regions of the Russian Federation. Particular attention is paid to intraregional heterogeneity, farm concentration, and changes in agricultural activity between censuses. The relevance of the study stems from the key role of PHPs in Russia's agricultural sector – to ensure food security, support rural incomes, and preserve traditional land use patterns. The study is based on spatial statistics and economic-mathematical modelingtheory. Evidence-based recommendations stemming directly from the study findingswere developed to streamline the 2027 All-Russian Agricultural Census. These recommendations can be used for regional adaptation of survey methodology, thereby increasing the accuracy of the future census data.

In the process of researching the causes of exceptionally poor "survivability" in Russia and the world of newly created enterprises, a list of the main tasks that the owners of each newly created enterprise are forced to solve has been formed for the first time. Original methods and tools are proposed to strengthen competitive market positions and improve the "survivability" of newly created enterprises. The reasons that objectively limit the use of published methods and tools by the owners of newly created enterprises have been identified. The necessity of forming a group of state institutions (quasi-competitors) to promptly provide assistance to newly created enterprises in the administrative-territorial entities of the country (including assistance not only in solving basic tasks, but also in temporarily reducing the tax burden) is proposed and justified (on a qualitative level).

This paper examines the effectiveness of government support for the production of one of the most common groups of agricultural crops—grains and legumes. An analysis of the strength of pairwise correlations between the volumes of government production support is conducted grain, as a factor or independent indicator and resulting (dependent) indicators, such as production volumes, labor productivity, wages and the volume of profits received from the sale of grain.

Relevance. This article focuses on the pressing issue of developing an internal corporate regulation for the preparation of accounting and analytical data required for generating sustainability reports. The study examines current international reporting standards (such as GRI, TCFD, and SASB) and indentifies difficulties related to the integration of data across diverse accounting systems. The primary objective of the research is to justify the significance of establishing a regulation capable of ensuring consistency in report preparation, eliminating inconsistencies in data, and improving the overall quality of the provided information. Methodologically, the study draws on thorough examination of existing reporting practices, knowledge derived from the international experience, and consideration of distinctive features inherent to the Russian context. Findings suggest practical guidelines for implementing a regulation designed to enhance data coherence, reduce ambiguity in indicator interpretation, and increase stakeholder trust in generated reports. Results . Key outcomes include recommendations to adopt a standardised procedure for report preparation, thereby enhancing precision and comprehensiveness of collected data, as well as strengthening credibility among investors, regulators, and broader audiences.

The article studies the impact of macroeconomic factors on the yield of net asset value of separate closed-end mutual investment funds included in the calculation base of the Moscow Exchange real estate funds index. In the regression analysis, macro indicators such as the industrial production index, consumer price index, monetary aggregate M2 and the key rate were used as explanatory variables. It was established that the net asset value of separate funds is influenced by various combinations of factors, which made it possible to group the obtained models according to the number of significant variables. It was revealed that in the aggregate of all constructed models, all selected factors have an impact on the net asset value indicators of Russian closed-end mutual funds. The obtained results can become one of the aspects of the methodology of real estate fund management.

This article presents the application of methods, criteria, and indicators of economic efficiency to the use of natural resources. It examines the types of natural resources, their assessment methods, classification, and the need for improvement. To substantiate the key areas for improving their efficiency, a system of indicators is proposed, with particular emphasis on environmental and economic efficiency indicators. A link between these indicators and environmental pollution indicators is proposed. The article examines a detailed classification of natural resources and their deposits, dividing them into categories A, B, C, C2, and others based on their state of exploration. This classification has been used to define criteria and indicator systems for the efficiency of natural resource use. The significance of the impact of increased economic efficiency on the entire economic cycle of the efficient circulation of natural resources, including production, distribution, exchange, and consumption of natural resources, is noted. The proposed classification of criteria takes into account the calculation of the necessary indicators when determining four types of efficiency: production and technological efficiency, which determines the yield of a useful product; classical economic efficiency, which determines the level of profitability; and social and environmental efficiency.

Introduction. Etatism as a principle of agrarian legislation had been establishing in Russia throughout the Soviet period, and its leading trends had been formed under the influence of total collectivization of agriculture that took place in the 1930s. Eventually, in the frame of collectivization, collective farm law was formed into a separate branch of Soviet legislation and was attributed with a quite interesting collision: the norms declaring the cooperative status of collective farms, as the farms created with the peasants’ own funds and based on the public ownership of the means of production and self-government, served an ideological facade. Whereas in reality, the primary concern of the legislators was adhering to provisions of etatism, which enshrined the supremacy of the state interests over the social ones. This approach had led to the loss of economic initiative by the farmers and, eventually, to the decay of the Soviet village. In the up-to-date literature this particular aspect of the collective farm law has hardly been studied, whereas the reflective understanding of historical experience is essential for the efficient regulation of agricultural production in the Russian Federation. The aim of this study is to analyse etatism as a principle of Soviet agrarian legislation, its manifestation in the fundamental regulatory documents of the 1930s and its impact on the collective farm system of the USSR.Materials and Methods. The source material for this study consisted of various regulatory legal acts adopted in the USSR in the 1930s, as well as historical materials, including the archival documents from the Russian State Archive of Social and Political History (РГАСПИ/RGASPI), the Center for Documentation of Contemporary History of the Rostov Region (ЦДНИРО/TsDNIRO), and the State Archives of the Rostov Region (ГАРО/GARO). The research methodology implied using the general scientific and specific juridical methods, including the comparative historical, historical-legal, dogmaticlegal (legalistic), and content analysis methods.Results. It has been proved that initially in the Soviet Union the favorable conditions for strengthening etatism were created, which formed the basis for the collective farm legislation. Collective farms created in the frame of total collectivization were formally considered by the party and state leadership as cooperative farms, whereas in reality, they were completely controlled by the state and deprived of autonomy. The objective set forth the Soviet legal system was to enshrine this status of collective farms in the law. During 1930s, a wide range of normative legal acts regulating the structure and functioning of the collective farms were developed in the USSR. In addition to the fundamental documents (such as the Model Charters of Agricultural Cooperatives of 1930 and 1935), this range included numerous other legal acts adopted by the government bodies at various times and for various reasons. All of them aimed to subordinate the collective farms to the state and prioritize state interests. Moreover, over time, the desire of the state to consolidate its control did not weaken, but intensified. As a result of this policy, the collective farms had practically no cooperative independence, and turned into the state-owned agricultural enterprises.Discussion and Conclusion. In the 1930s, the juristic theory and legislative practices in the USSR were based on the principles of etatism. However, the legislators had to respect the ideological postulates of collectivization in building socialism in the vilage, therefore the declaratory provisions about collective farm democracy were foregrounded. Such declarations served a kind of legal facade, intended to confirm the existence of socialist relationships in Soviet Russia. However, essentially the regime of state capitalism dominated in the country, because the leading legislative trends were legitimization of government intervention in the activities of collective farms and total subordination of the collective farm system to the state.