The article analyzes theoretical aspects of the sustainable development implementation. As part of the study, foreign and domestic practice in implementing the Environmental, Social, and Governance principles in the banking sector, as well as documents regulating this process, were studied. Legal acts that regulate the implementation of the sustainable development concept were found to be theoretically insufficient and to be based on generally accepted documents that are advisory in nature. The main Environmental, Social, and Governance terms were analyzed as well, which resulted in the conclusion that the terms lack scientific validity and there is no division by areas of activity where these can be implemented. Thus, the theoretical basis of the issue requires improvement. The results obtained during the study can be used to further develop theoretical and empirical ideas for implementing the Environmental, Social, and Governance principles.

Economic systems and entities (from enterprises and organizations to municipalities and even states as a whole) must adapt to unforeseen events and external crises that create a high level of uncertainty among employees and citizens and bring immediate threats to productivity and viability. Today, global challenges are diverse and encompass a wide range of complex issues such as climate change, economic downturns, political instability, military operations, etc. In our interconnected world, these problems can pose an immediate threat to the viability and survival of economic systems, which necessitates a thorough study, systematization, and development of methods for their analysis and assessment of their impact on the activities of economic entities at all levels.

The taxes paid by citizens are highly valuable in social and economic aspect, as the state generates budget revenues at various levels and regulates the citizens’ incomes to balance the income differrence between various groups of the population using taxation. Taxes from an individual’s revenues and insurance contributions, which are not considered taxes, are differentiated as “salary” taxes and fees. In addition,the first ones are paid from the salary (revenue) of an employee, while insurance contributions are added to an
employee’s salary. Since 2001, following the adoption of Chapter 23 “Tax on the individuals’ income” of the Tax Code of the Russian Federation, a schedule form of income tax came in force: an appropriate tax rate applies to various types of income, and a flat scale of taxation with tax deductions is used for wages. Since January 1, 2010, a single social tax has been replaced with insurance premiums, which are assessed at a higher rate than that of the single social tax (using regression for pension insurance contributions). The study aims to analyze the dynamics of the population’s monetary incomes, the tax role on an individual’s income in the revenues of the consolidated budgets of the subjects of the Russian Federation, and the insurance contributions in the Pension Fund income (the Social Fund of Russia since 2023). It is determined that flat scale taxation has led to a weakening of the regulatory and incentive-based function of the tax and a sharp differentiation of the population by income level. The replacement of the single social tax with insurance contributions did not solve the problem of pension provision, low wages result in low pension payments. The article substantiates the need for introducing an effective progressive scale in order to calculate taxes on the income of individuals, and to revise the regressive scale in the assessment of insurance contributions.

An important element in strategic and operational planning, as well as in determining the positioning of an enterprise in market conditions, is an assessment of the sustainable development of companies. A sufficient level of assessment and forecasting of financial and economic indicators allows enterprises to identify key elements and opportunities for implementing the concept of sustainable develop-ment, which nowadays is a necessary and fundamental component and the basis for improving the efficiency of functioning. The article demonstrates an analysis of methods for assessing the financial and economic component of sustainable development. The authors are focused on the financial sector of the Environmental, Social, and Governance approach, as well as on the comparison of the author’s sustainable development methods as the most important component of the functioning of a modern enterprise.

The article deals with the problem of defining an invariant for the category of territorial economic security. The study proposes a logical scheme to solve the problem. It consists of three research objectives, with their solution determining the direction for further research on the problem in question. As a result of their solutions, universal definitions of such categories as security and territory were devel-oped, resulting in the authors’ definition of territorial security. Using a specified economic concept and based on the classification of vital goods, the authors propose to define the territorial economic security as a reflex-ive and valuable subjective determination (perception) of a physical space separated from other spaces with borders as one that is resistant to certain known internal and external existing and (or) potential exposures aimed at reducing the ability of society to meet its life necessities. With the definition proposed, it is possible to differentiate a place of the territorial economic security problem among the general problem of the territorial security.

The article deals with the features of the creative economy developing in the Khanty-Mansi Au-tonomous Okrug ‒ Ugra and the necessity to establish a creative cluster as a tool for social and economic develop-ment of the region. The article aims to determine the level of development of the creative industries in the region. According to statistical analysis, the level of development of the region’s creative industries, particularly the tourism industries, is insufficient. The region does not attract investors due to such developmental obstacles as territorial remoteness, seasonal diversity, and a severe climate. The authors proposed to develop a creative cluster in Ugra in order to solve the problems in question and change the approach to the manage-ment and implementation of tourism in the region.

The study reveals the features of the pandemic’s impact on various countries’ economic systems. The pandemic’s limitations on the state’s development are systematized. Methods for adapting the state’s economic system to epidemic threats are proposed. A comparative analysis of social and economic
indicators showing the development of such countries as Russia, the United States of America, China, Germany, India, and Brazil in 2019‒2021 is conducted in order to detect the issues caused by the coronavirus
pandemic. It is concluded that the death rate is lower in developed countries with advanced healthcare systems. At the high epidemic threat stage, there was a deterioration in the nominal gross domestic product growth rate, with China and Germany demonstrating the most adequate performance. The decrease in industrial production during the pandemic demonstrates a previous trend in many countries, which recovers after the pandemic. The negative impact on gross fixed capital formation turned out to be minimal in most countries’ economies. The study determined that the pandemic caused an increase in global unemployment in 2020 and 2021. China demonstrated the best inflation management performance, while other countries
continue to face inflation as a threat. Depending on the economic development issues, a set of measures is proposed to adapt economic systems to the changing environment.

The author determines the requirements for the content of the prosecutor’s submission, considering it as a preventive measure that prohibits the commission of crimes and other offenses. The article analyzes the statistics of the prosecutor’s submissions of the Khanty-Mansi Autonomous Okrug ‒ Ugra, and emphasizes the issue of the subject of violation’s formal attitude toward the prosecutor’s requirements to eliminate the violation of law. In the course of the study, the author used theoretical and empirical methods, particularly an analysis of point of view on the nature of the prosecutor’s submission; a comparison of statistical data of the prosecutor’s office performance by years; a survey of prosecutors; and monitoring of compliance with the law of some subjects of the law.

The article investigates corruption-related offenses in Russia's healthcare system today. It has been established that more than half of the convicted medical personnel committed crimes for obvious self-interest. The study looks into the social and demographic, moral and psychological features of a medical officer’s criminological profile who has committed a corruption offense. The majority of cases of medical officers committing corruption offenses demonstrated little to no guilty plea or confession of the act itself, but not of its criminal nature.
The article identifies the criminological profile of a medical officer who is capable of committing corruption-related offenses.

The article studies the state, issues, and patterns of criminological planning at the level of the subject of the Russian Federation. The study primarily aims to detect shortcomings in the mechanism of financial support for regional criminological programming. The analysis conducted helps determine a mainly internal source-based distributive principle of complex regional programs financing. At the same time, the resources of private investors are practically not involved in the implementation of regional criminological planning documents, resulting in missed opportunities for public and private partnership. The study has determined a number of important measures effective in attracting private investments to the process of criminological programming in the subject of the Russian Federation and at the municipal level, and to the increase in the level of coordination between the law enforcement agencies and the state authorities of the subjects.

The article attempts to show the place and role of administrative regulations in the general system of administrative and administrative procedural legislation of Russia, their legal support in the law enforcement practice of the Russian executive authorities at all levels, as well as the legal consequences of their application. The study focuses on the analysis of administrative regulations of the executive authori-ties of the Khanty-Mansi Autonomous Okrug ‒ Ugra. According to the study, it is necessary to adopt the law of administrative procedures at the regional level, particularly in Khanty-Mansi Autonomous Okrug ‒ Ugra, as there is no such federal law.

The subject of the study is the criminal procedural aspects of such an institution as a civil suit in a criminal case. The problematic issues of filing a civil claim, its procedural form, the peculiarities of the legal status of the civil plaintiff and the defendant, the issues of proof in a civil claim in a criminal case are analyzed. Certain aspects of the investigator’s powers are studied as a reaction to the filed civil claim and following response. The aim of the study is to identify the problems of filing a civil claim in a criminal case and involving participants in the status of a plaintiff and a defendant. The objectives of the study are to determine the time and procedure for filing a civil claim, the obligation to provide evidence, the features of attracting a plaintiff at the pre-trial and trial stages. The article analyzes the existing positions of the Plenum of the Supreme Court of the Russian Federation on the issue in question.

The subject of the article is the institution of onshoring of foreign IT companies that is adopted by law in the Russian Federation. The study aims to identify the conditions for forced onshoring of foreign IT companies, coercion measures, and application features. Legislative models of onshoring are analyzed, as are the possibilities of digital residency. The study assesses an implemented model of onshor-ing, determines the conditions of its application and coercion measures, and identifies potential risks and threats associated with the onshoring of foreign IT companies. Current issues of voluntary and forced onshoring, objectives solved through the institution of onshoring, and possibilities of applying such and simi-lar tools in the Russian Federation are studied. The necessity to develop legal regulations providing full execution of the onshore law is substantiated.