Ажогина Наталья Николаевна

Introduction. The relevance of the study is due to the fact that the current stage of tax reform is characterized by the activation of the fiscal function. In the context of regulatory impact, the increase and redistribution of the tax burden causes a reaction of economic agents at the micro level. The article describes the transformation of the behavior of economic agents in response to changes in the amount of taxes, their rates, methods of calculation and the possibilities of applying benefits. The regulatory power of the state, involving the implementation of tax policy, leads to a distortion of economic incentives at the micro level and the achievement of a new balance, taking into account changes in the tax system. The purpose of the study is to predict the reaction of market agents in adapting to changes in tax policy (tightening the tax burden, analyzing the options for applying tax benefits and other preferences). Methods. The research methods include structural analysis of the economy at the micro level, description, comparison, and establishing cause-and-effect relationships in building a model of market agents' reactions to changes in the tax system, which generates and redistributes monetary income to various spending areas, which are an independent source of government revenue. Results. Possible options for manipulating direct and indirect taxes are presented, which allow market agents to maximize their results (government revenue, consumer satisfaction, and producer profit). Conclusions. At the moment, our country is facing the urgent problem of forming a balanced budget that can finance defense expenditures in the context of a special military operation. At the same time, the tightening of the tax burden should minimize the distortion of economic incentives in the behavior of economic agents, avoid social conflicts and destructive behavior, and, given the current situation of sanctions pressure, support domestic producers, especially in strategically important sectors. Therefore, when formulating the state tax policy, it is crucial to choose the optimal option for redistributing the tax burden in society, which will simultaneously address all of the above-mentioned goals.

Introduction. The processes of globalization in the global economic system are associated with the aggravation of geopolitical tensions. The problems of protecting national interests are being actualized, the solution of which is related to the formation of conditions for fair exchange, which requires restructuring the existing system of international settlements. Purpose. The modern international financial system is in a state of turbulence, followed by an inevitable restructuring towards increasing the sovereignty of individual States and respecting national interests. The purpose of the study is to analyze the experience of building interstate mutual settlement systems in order to identify possible directions for the development of relations within the BRICS using intra-block settlement and investment instruments. Methods. The work is a logical continuation of the author's previously published research. The research methods are a structural analysis of the institutional organization of the global financial system, using a historical and logical approach, description, comparison, and establishment of cause-and-effect relationships in building a financial infrastructure that generates and redistributes monetary rent, which is an independent source of income for the issuing states of payment instruments and is not always appropriated by the owner-producer of the goods. Results. Possible options for organizing an alternative global payment system within the framework of BRICS are presented. It has been proven that the global economy is currently in the stage of a new transition. There are two alternatives to the new settlement infrastructure: the creation of a multicurrency basket of partner countries (such as ECU, euro, etc.), or the development of a new digital financial instrument as an absolutely unparalleled universal equivalent. The authors of the article tend to see disadvantages in the first approach due to the impossibility of implementation without taking into account the principle of regionalization, and are inclined to the need for a qualitatively new approach in the organization of modern payment systems based on the production and exchange sale of cryptocurrencies. Conclusions. For the countries that are members of the BRICS and are partners of this union, the most fair option, eliminating the mechanism of discrimination and capture of monetary rents by unfriendly entities, is to create a block payment instrument for mutual settlements within the union, based on the parity of the national economies of the union, like the euro, or a fundamentally new electronic or cryptocurrency, to invest in which will be produced by the countries included in the block.

The article is about the transformation of the global monetary system that has been taking place in the last two decades, as well as the forecast of the future architecture of international settlements and reserves. The authors refer to the key modern trends as de-dollarization, regionalization, blockism and the struggle for the appropriation of rental income within the framework of national economic systems. The authors state that further transformation of the global financial system is inevitable, it will lead to the dismantling of the usual institutions of international settlements and the automatic destruction of sanctions as an institution of political pressure on nation states, and the sooner this process is launched, the higher the probability of economic growth in the blocs of friendly countries based on deep economic cooperation and common interests.

The article implements an extended interpretation of the category of rent and its types. Private ownership of a limited resource is analyzed as the basis of rental relations, as well as formal and informal institutionalization of private property. The state's rent-seeking behavior is viewed through the prism of the creation of supranational institutions that make it possible to redistribute rental income in favor of dominants in the world economy. The creation of military conflicts acts as a kind of channel for extracting complex rent - monetary (dollar), land, military.

The article is about innovative rent as determining the possibility of obtaining additional income from the monopoly on innovative development. Variants of rent-oriented behavior caused by the struggle of interests for the appropriation of income from innovations are described. The theoretical categories are illustrated by the current situation unfolding in pharmaceutical markets when developing a COVID-19 vaccine in a pandemic.

In order to ensure the economic security of the state, the author proposes a conceptual analysis of economic schools offering various options for tax policy. Theoretical approaches are considered, the current fiscal policy of the Russian Federation is analyzed. The author reveals the necessity of activation of stimulating measures and redistributive functions of taxes.

In order to select the necessary changes of fiscal policy authors propose a conceptual analysis of the economic approaches involving different options for management of public finances. We consider the Keynesian model of effective demand and restriction of economic programs. The authors found a correlation between the direct costs of innovation development and GDP.

The article presents an overview of political, institutional and economic problems of micro and macro-level, preventing the development of oil and gas complex, as well as the complexities associated with the formation and use of rental income in the context of the "resource curse". Proves the necessity of development of domestic technologies of production and processing, according to the author, to promote socio-economic development of Russia.

The article deals with the problems of the Russian budget system and trends in the transformation of the tax system. The author analyzes the threat of loss of balance budgets and narrowing of the tax base.