Гражданские финансы

Relevance. Russia's national projects cover various fields, including agriculture, and are aimed at improving living and working conditions. One of the key aspects of such projects is the development of human capital, that is, improving the level of education, health, culture and other social indicators of the population.Agriculture plays a key role in the economy and social sphere of the Kursk region, therefore, the impact of the implementation of national projects on the development of human capital in this sector is especially important.The purpose is a comprehensive analysis of the impact of the implementation of national projects on the development of human capital in agriculture in the Kursk region.Objectives. To identify the impact of the implementation of state programs and national projects on the dynamics of human capital in the agricultural sector of the economy in a regional context by analyzing their financing.Methodology. In the work, a logical research method was used to identify patterns of influence of interrelated factors, in addition, methods such as analysis and synthesis, as well as methods of economic statistics were used.Results. As a result of the research, it has been scientifically proven that the implementation of national projects in agriculture plays a key role as a driver of human capital development in the Kursk region. The consequences of these efforts can be felt both at the level of individual workers and enterprises, and at the level of the entire national level, contributing to sustainable development and improving the quality of life of the country's population.Conclusions. The findings of the Study show that the successful implementation of national projects in agriculture contributes to the improvement of human capital indicators. Improving living and working conditions in rural areas can lead to an increase in the attractiveness of this territory for young people and specialists, which ultimately can have a positive impact on the development of agriculture and the level of human capital in the region. This trend can be traced in the analysis of human capital assessment indicators in a regional context.

The article considers the issue of ensuring the efficiency and competitiveness of the domestic economy determined by the use of project management as a basic paradigm of economic development, and ensuring a high level of competitiveness of the country and regions, in particular, through the implementation of national projects in domestic and foreign markets. The article also examines the specifics of forming a strategy for the sustainable development of a city in a competitive environment in accordance with the strategic development goals of the Russian Federation and the main directions for their achievement presented by national projects. It is noted that it is necessary to form a strategy for the sustainable development of territories of various ranks in modern unstable conditions. The development and implementation of a strategy for sustainable urban growth based on priority national projects makes it possible to ensure the effective functioning of the urban economy and social sphere, as well as to create sufficient and necessary conditions for the formation of long-term, sustainable benefits of urban education. The article highlights the features of the sustainable urban development strategy, the key of which is the ability to maintain positive dynamics in the development of socio-economic potential through the effective implementation of priority national projects. In this context, conclusions are drawn about the need to introduce innovative approaches to strategic urban development management. Recommendations for the implementation of a sustainable urban development strategy based on national projects are formulated.

The purpose of this study is to analyze trends in the provision of medical personnel to the state health care system during the implementation of state programs and national projects in the field of health care. Materials and methods. Statistical collections of the Ministry of Health of Russia for 2012–2023, regulatory legal acts, passport of national project. Methods of descriptive statistics and analytical were used. Results. A reduction in indicators of the supply of doctors, paramedical personnel and the ratio of doctor/nursing medical personnel and a discrepancy between their target values established in state programs and national projects for the development of healthcare was revealed. Differences in the values of target indicators of state programs and national projects have been identified. Conclusion. The need to take urgent measures to eliminate the reduction in the supply of medical personnel has been identified. Differences in the dynamics of staffing indicators indicate the heterogeneity of the level of development of regions and their preparedness for events within the framework of state programs and national projects to achieve target indicators. Measures are needed to eliminate territorial imbalances, as well as to search for mechanisms to equalize differences between the constituent entities of the Russian Federation. Differences in the values of indicators for achieving the goals of state programs and national projects complicate their assessment and determine the need to form a hierarchy of state programs and national projects, as well as the development of scientifically based target indicators, taking into account regional characteristics and the needs of the population for medical care.

This article is devoted to the development of an effective model for managing the risks of national projects. It examines the key aspects of scoring the risk level of organizations participating in national projects, using the analytical capabilities of artificial intelligence, creating an effective risk management toolkit, and training personnel to use it effectively. Special attention is given to the author’s model for managing risks in the implementation of national projects, which is based on a tetrad that reduces risks. The study includes the identification of risks, the formation of a system for assessing them, the analysis of the causes of their occurrence, the development of a risk strategy, and the identification of ways to neutralize the impact of risks on the implementation of contracts by enterprises participating in national projects. The practical significance of the study lies in the possibility of developing recommendations for tax authorities and other government agencies responsible for monitoring and controlling the implementation of national proje cts.

The article is devoted to the problems and priorities of the Trans-Baikal region. The purpose of the study is to study the current state of the socio-political sphere of the Trans-Baikal region and show its important place in the Far East. To achieve this goal, the following tasks were solved:1. To reveal the features of the socio-political situation in the Trans-Baikal Territory. 2. To study the activities of the authorities of the Trans-Baikal territory in the implementation of socio-political problems in Trans-Baikal.Taking into account the degree of development of the problem, its insufficient knowledge, the following methods were used: induction, deduction, comparative research, systemic, structural-functional methods. The methodology of this article includes: 1. Literature analysis regarding the implementation of national projects in the Russian Federation. 2. Economic and statistical method. Statistical data on the implementation of regional projects on the territory of the Trans-Baikal territory were used. As a result of the study, the author came to the following conclusions. 1. The Trans-Baikal territory has multiple problems associated with its geographical location, unique resource base, population decline due to low birth rates and population decline due to migration, complex socio-economic processes both in social policy and in political power. 2. For the development of the Trans-Baikal territory, it is advisable to carry out the following activities: further implementation of national projects, construction of social facilities – schools, kindergartens, hospitals and clinics, their repair under the state program for the development of the Far East. 3. Plans for the development of the Trans-Baikal territory are also expedient, providing for the creation of jobs, budget growth at the expense of the economy, and wage increases. These measures are of practical importance and provide for a change in the Charter of the Trans-Baikal territory and the solution of the socio-economic and political problems of the region.

Introduction: The Federal Clean Air Project has been developed and is now implemented with the purpose of improving both ambient air quality and the quality of life of the population in 12 pilot cities, including Bratsk. An adequate air pollution control program, priority pollutant monitoring, and health risk management can facilitate improvement of the quality of human life and achievement of the targets of government projects. Objective: To update and streamline the ambient air quality monitoring program in Bratsk within implementation of national and federal projects at the regional level. Materials and methods: The updated air quality control program in Bratsk was based on the results of dispersion modeling verified by instrumental measurements of 34 pollutants at five monitoring stations of the Federal Service for Hydrometeorology and Environmental Monitoring (Roshydromet) and three stations of the Federal Service for Surveillance on Consumer Rights Protection and Human Wellbeing (Rospotrebnadzor). The consolidated database included 2,202 sources emitting 112 chemicals, with total emissions approaching 127,207 tons per year. Hygienic analysis and health risk assessment were performed according to conventional procedures. Results: We established that airborne levels of 29 pollutants exceeded their maximum allowable concentrations (MAC), i.e. were up to 7.0 times higher than short-term MAC, 13.8 and 60 times higher than the average daily and annual MAC, respectively. We also found that 19 air contaminants posed unacceptable health risks for the local population (CR up to 1.82×10–3, HQac up to 113.2, HQcr up to 211.1). Cluster analysis of the results of health risk assessment allowed us to distinguish three clusters within the urban area. We substantiated cutting down the number of monitoring stations to one and its optimal location in Cluster 1, the expediency of moving the station in Cluster 2 and adding a station in Cluster 3 at the point of concern. Optimization of the air quality control program involves reducing the number of monitored pollutants to 8–15 chemicals that are not covered by Roshydromet air monitoring plan. Conclusions: Given the changing sanitary and epidemiological situation, streamlining of air quality monitoring programs will provide relevant and timely information, thus contributing to elaboration of effective health risk management activities.

Objective. This article is devoted to the analysis of the mechanism for the implementation of the national project «Health», as well as the assessment of the effectiveness of its implementation. Materials and methods. Currently, there is no system for timely and publicly available assessment of the effectiveness of the implementation of the national project «Healthcare» both at the national and regional levels. In this regard, it is proposed to evaluate the effectiveness of the national project according to the methodology based on the integral indicator of effectiveness, developed by the experts of the Higher School of Health Management for assessing the health of the region. Results. The concept and role of national projects in the regional economy as part of strategic planning is given. The management system and the mechanism for the implementation of the national project in health care at the regional level are disclosed. Techniques for evaluating the effectiveness of the implementation of national projects have been studied. The current state of the implementation of the national project «Healthcare» in the Altai Territory is characterized. The mechanism for the implementation of the national project «Healthcare» is analyzed. Conclusion. An assessment of the effectiveness of the implementation of the national project showed an insufficient level of implementation of the program in the Altai Territory during 2019-2020, which was facilitated by the COVID-19 pandemic, which significantly worsened the mortality rate among the adult population.

Aim. The presented study aims to assess the prospects for the participation of the corporate sector in achieving the target indicators of national project implementation in the context of increased volatility and to provide practical recommendations for realizing such opportunities.Tasks. The authors analyze the dynamics of the Russian private infrastructure investment market; investigate trends related to the investment climate and the advantages of monitoring and controlling the implementation of national projects using a project management information system; identify obstacles to attracting private capital in national projects; propose solutions that can have a positive impact, expanding the boundaries of financial interaction between the public and corporate finance sectors.Methods. This study uses a dialectical systems approach and general scientific methods. The analysis is based on the international scientometric database Scopus and the bibliographic database of the Russian Science Citation Index (RSCI).Results. The authors substantiate the need to attract private capital as one of the most important elements of national project efficiency and formulate practical recommendations for realizing the potential of the corporate sector within the framework of financial cooperation with the state in the implementation of national projects. Business involvement can positively influence both the target indicators and the rate of economic growth and development in general.Conclusions. Based on a study of financial interaction between the state and corporate finance, the authors identify obstacles to attracting private capital in national projects. Furthermore, based on the identified opportunities for financial interaction, solutions are proposed that can have a positive impact, expanding the boundaries of financial interaction between the public and corporate finance sectors.

Subject. This article discusses the mechanisms for the implementation of national projects and regional programmes. Objectives. The article aims to analyze the implementation of the National Project Small and Medium-sized Entrepreneurship and Support for Individual Entrepreneurial Initiative in the Republic of Kalmykia. Methods. For the study, we used a systems analysis. Results. The article finds that in the Republic of Kalmykia, in the course of the implementation of various programmes to support small and medium-sized businesses, all targets have been achieved. Conclusions. It is necessary to develop a methodology for determining the targets of national projects, taking into account regional risks and threats to economic security. It is also necessary to widely inform the population about the effectiveness of the regional project implementation.

The implementation of national projects, including new ones, which were announced on February 29, 2024 in the Presidential Address to the Federal Assembly, can have a serious impact on the restructuring of the Russian economy. However, the mechanism of this influence, including through the implementation of the national project “Healthcare”, has not been sufficiently studied.

The article is devoted to the issue of project management implementation by public management bodies of the decentralized system of territorial organization of power, in particular the functional features and advantages of implementing project management tools in the activities of united territorial communities of Ukraine. It is determined that the project approach to project management today is one of the most popular ways of management in the modern world. The relevance of the widespread introduction of project management methodology and project approach in the practice of public administration as a new culture of management and effective tools for good governance in a crisis, instability and uncertainty is substantiated, solving industrial, scientific and social problems. It was concluded that the use of project management methodology at the national level of the decentralized system of territorial organization of power is both strategic and tactical in nature. In strategic terms, the project approach makes it possible to focus the efforts of public authorities on solving urgent problems of long-term development of society in its key areas, reducing tensions in the socio-political sphere, by increasing the efficiency of public authorities to strengthen their legitimacy and resilience to internal and external threats establish a stable partnership dialogue with communities and civil society institutions. In terms of tactics, budget savings, reduction of implementation of state programs and national projects, some optimization of government structures and improved coordination of public authorities, cooperation and public-private partnerships with business entities.

The author examines the relations between the Prosecutor's Office of the Russian Federation and supervisory support in the field of implementation of a national project in the field of ecology. The subject of the research is the practice of the prosecutor's offices of the constituent entities of the Russian Federation and the Prosecutor General's Office of the Russian Federation, the case law of the Supreme Court of the Russian Federation, the legislation of the Russian Federation and organizational and administrative documents of the Prosecutor General of the Russian Federation, the works of scientists related to the topic of research. The methodological basis of the research includes the dialectical method; system method; methods of analysis, synthesis, analogy, deduction, induction, observation, modeling, historical, comparative legal, statistical and other methods. The author examines the organization of supervisory support for national projects, in particular, the problems that arise during work with sources of information about violations of laws, the organization of systemic information interaction with the objects being inspected, the distribution of responsibilities among prosecutors, the formation of departmental reporting, interaction with specialists (experts) during inspections, as well as during inspections at various stages of implementation of national projects. The work classifies typical violations and analyzes specific examples at various stages of national project implementation, such as: organizing and conducting procurement; implementation of government contracts; payment of government contracts and other expenditure of budget funds; organization and implementation of subsequent maintenance of purchased equipment and constructed facilities. The author also substantiates the need to create a single expert institution in the Russian Federation.

Purpose of the study. Infant mortality is included in the list of indexes for assessing the performance of executive authorities of the regions of the Russian Federation. Its reduction serves as target indicators for the implementation of the national projects «Healthcare» and «Family». The article presents the results of statistical analysis and forecasting of the main trends in the infant mortality rate in the Russian Federation to assess the possibility of achieving the planned values of the target indexes for the implementation of national projects. Materials and methods. The theoretical basis of the study was the works of foreign and domestic authors devoted to the study of infant mortality and factors for its reduction. Methods of descriptive statistics, groupings, and the forecasting method based on the ARIMA model were used as the methodological basis of the study. The information base of the study is data from the Federal State Statistics Service. The results of the study allowed us to identify the dynamics and structure of infant mortality for the period under review. An analysis of the dynamics of the infant mortality rate in Russia shows a decrease from 8.6 in 2012 to 4.2 per 1000 live births in 2023. Infant mortality among boys exceeds that among girls. The infant mortality rate in rural areas is higher than in urban areas: on average, infant mortality in the city is 5.5‰, in rural areas – 6.9‰. The presence of territorial differentiation in the level of infant mortality by regions of the Russian Federation. The results of grouping the regions of the Russian Federation made it possible to identify regions with low, medium, high and very high characteristics of infant mortality. The vast majority of Russian regions are characterized by an average infant mortality rate. Regions with low infant mortality rates include regions of the Far North (Nenets autonomous area, Khanty-Mansi autonomous area), central Russia (Kaluga district) and southern territories (Sevastopol city). Subjects with high infant mortality rates include the republics of the North Caucasus federal district (Karachay-Cherkess Republic, Chechen Republic, Republic of Dagestan), Siberia, and the Far East (Krasnoyarsk, Primorsky, Kamchatka and Zabaykalsky territories). The fourth group with very high infant mortality rates includes only the Chukotka autonomous area, where the index reaches an abnormal value of 19.1‰. Forecasting infant mortality rates based on the ARIMA model made it possible to assess the probability of achieving the target indexes for its reduction set by the national project «Healthcare» and the federal project «Maternity and Childhood Protection». According to the forecast, the infant mortality target index will be reached by 2027. With a probability of 95%, the infant mortality will be 3.9 cases per 1000 live births. Conclusions. The analysis shows that achieving the target indexes for reducing infant mortality is realistic if current trends are maintained. To achieve the set goals, it is necessary to continue implementing state and regional programs and national projects aimed at increasing the birth rate, protecting motherhood and childhood, the availability and quality of medical care for children, developing children’s health care and stabilizing the demographic situation in the country.

The article presents the results of the study, the purpose of which is to analyze the imple-mentation of the national project "Demography" in the region and assess its impact on demographic indicators. The main demographic processes, indicators characterizing them were considered and the results of monitoring the implementation of regional projects aimed at achieving the indicators of the national project "Demography" were presented to achieve this goal. The article provides an overview of the topics of research by specialists in various fields related to the study of demographic problems. This allowed us to conclude that demographic indicators are affected by a large number of other indi-cators that are not reflected in the national project "Demography", which makes it difficult to assess objectively the impact of measures taken at the national and regional levels aimed at achieving target indicators. In the course of the study, it was possible to identify problem areas in the implementation of projects and conclude that other measures are needed to achieve such target indicators as in-creased life expectancy, increased birth rate, decreased mortality and population growth. Thus, finan-cial support measures for families with children are not available to everyone, which does not encour-age such families to have even their first child, much less the second and third. The analysis also showed that it is necessary to carry out more extensive work on the formation of demographic behav-ior of Russians and, first of all, youth. In general, the level of project maturity of regional authorities is not high enough, and requires, before starting to implement new national projects, to learn lessons from the implementation of current regional projects and to take a more responsible approach to the development of project passports, the formation of project teams, and the planning of target indica-tors.

The subject of the study is tax risks arising in the implementation of strategic tasks of Russia's development to ensure the achievement of socially significant results in the breakthrough scientific, technological and socio—economic de-velopment of the country, improving people's living standards in 2024. The objectives of the work are to identify the essence and sources of significant tax risks that create uncertainty in the implementation of strategic objectives of Russia and national projects, and the formation of their consequenc-es/probabilities matrix. The sources of tax risks visualized using the Ishikawa method are analyzed. The key problems preventing the successful fulfillment of the strategic tasks set for the Russian economy and the implementation of na-tional projects are shown. The essence of tax risks is established as a result of the influence of tax uncertainties on the fulfillment of the tasks of national pro-jects and the ways to prevent them as a result of the control and analytical work of tax authorities aimed at ensuring macroeconomic stability and a steady increase in socio-economic indicators are presented. Proposals have been formulated to eliminate the sources of tax risks. The con-clusion is made about the need for continuous tax control of tax risks during the entire period of fulfillment of the national development goals of Russia.