Innovative economics and society № 3 (41), 2023

By means of taxes the state regulates economic relations in the system of production, distribution and exchange. In Russia, there is a generally accepted system of taxation, as well as special tax regimes for certain economic entities, for example, for agricultural producers and small businesses. Today, all legal entities are taxpayers. Some pay in full, others have preferences. It all depends on how much the owners want to modify the business in order to optimize taxation. Only through the chosen strategy and tactics of financial management in the area of taxation can a business succeed. A large role in this matter is given to the tax policy of the organization. In the article, based on a review of a large number of literary sources, the approaches of domestic authors to the concept of the term "tax policy of the organization" are presented, the author's interpretation is given, the principles that should be followed by company management in the development and implementation of tax policy are disclosed.

The indirect taxes levied in most countries of the world include excise taxes. They quite well replenish the state treasury and perform a disincentive sub-function, limiting the use of certain goods in the process of meeting the needs of society. Since 2009 the role of excises in the state fiscal policy in our country has increased significantly. Every year there is an increase in excise tax rates on excisable goods, including alcohol-containing products and alcoholic beverages. The purpose of such an increase is to replenish the country's budget, as well as to reduce the consumption of alcoholic beverages by individuals. The article presents the results of the study of the impact of excise taxes on the consumption of alcoholic beverages in Russia. The authors analyzed the tax revenues to the state budget in dynamics, identified the role of excise taxes in the formation of state revenues, considered the rates of excise taxes for the last five years. The results of the study showed that the increase in excise taxes on alcohol does reduce the level of its con-sumption in society. At the same time, there are certain categories of citizens who, despite the increase in excise duties and, as a consequence, the growth of prices for alcoholic beverages, do not refuse to consume them. The results of the study can be useful for the development of effective strategies to control alcohol consumption and improve tax policy in this area.

The subject of the study is international finance and its crisis state, the ongoing confrontational aggravation of geo-economic relations, prerequisites, conditions, factors and strategic consequences of crisis phenomena, monetary policy of crisis settlement. The aim of the work is to find ways to overcome the crisis, settle international relations on an equal, mutually beneficial basis, strengthen national sovereignty with liberation from financial monocentrism with the help of financial instruments of monetary policy. The possibilities and disadvantages of targeting and the need to supplement it in solving strategic tasks are considered. The problem of capital outflow and ways of its solution are investigated. The peculiarity of the research methodology is the priority of the fundamental laws of the market, factors and principles underlying the strategic development of the world economy over superficial approaches that affect the consequence without sufficient consideration of the causes; identification of the interests of subjects of geofinance policy that determine financial and political decisions at the national and international levels. A descriptive strategic analysis was carried out, statistical methods based on empirical data, the results of fundamental research by domestic and foreign authors were used. According to the hypothesis of the study, more effective mechanisms are needed to resolve financial issues based on more careful consideration of the interaction of the interests of the country's financial institutions, the conditions of economic development of the state and the welfare of citizens with more active participation of the state in their settlement to eliminate obstacles to strategic sustainable development based on strengthening the national currency, increasing competitive advantages, investment attractiveness, competitiveness of non-resource industries, restrictions on the export of capital abroad, regulation of investment activity. The driving forces of the international banking system, which forms the formation of financialism with the hegemony of bank issue capital, are considered. The mechanism of implementation of the policy of financialism is revealed. Legislative measures of state regulation of contradictions between the interests of transnational banking capital and the national economy, prevention of shortcomings inherent in the US Federal Reserve, countering global risks and threats are proposed.It is recommended for further research in the direction of the settlement of international relations in the field of finance, the condition for achieving which are the proposed areas of financial interaction. For government leaders involved in the choice of directions and decision-making in international financial policy, government agencies and the banking system, entrepreneurs dependent on changes in financial policy, as well as research and teaching staff, students and a wide range of readers interested in economic policy issues.

The stated research is devoted to the study of psychological loneliness of personnel in the workforce of an enterprise or organization. The article analyzes the results of the study, which allow to determine the common causes of psychological loneliness in advance. The article discusses the issues of the relationship and interdependence of loneliness with the parameters of pro-fessional activity, with the parameters of labor. The possible levels of loneliness experienced by an employee in the process of performing work tasks are described. The influence of psychological loneliness on the well-being and productivity of the employee is determined. It is important for the heads of the organization to understand how psychological loneliness affects the personnel of the enterprise, the organization of employees and what needs to be done to prevent psychological loneliness of the employee.Psychological loneliness always occurs under the influence of a number of factors, such as a negative interper-sonal climate, lack of social support, very high or low job requirements, lack of communication, mismatch of values and interests, insufficient opportunity for self-expression, professional dissatisfaction, differences in the social sphere. It should be noted that it is necessary to diagnose psychological loneliness of a person in the workforce, if the management of the enterprise is interested in the prevention of loneliness, the study can be carried out using various techniques and tools. The main methods and tools are presented in the article.Psychological loneliness in a team can have a negative impact on the productivity and effectiveness of the work of an enterprise, organization. It can also be economic losses that occur when an employee has psychological loneliness.Prevention of psychological loneliness of an employee in the workforce is possible provided that a set of interre-lated measures is implemented.

The article presents the author's approach to understanding the organizational and economic tools of management of industrial enterprises in the region, which include both classical well-known socio-economic management methods and institutional and axiological mechanisms of influence based on ecosystem dialectics. These tools will allow the development of technological partnership and contribute to the preservation of labor resources in the region. The research is based on institutional-axiological dialectics and system approach. The formation of organizational and economic tools is based on the laws, principles and criteria of industrial enterprise development in the conditions of digitalization. One of the important laws of industrial enterprise development the authors consider coevolution, which considers the mutual influence of system components to preserve its integrity. Taking into account the laws of industrial enterprise development, the principles of industrial enterprise development are formed. The authors identify "environmental safety" and "social responsibility of business" as the key principles, which imply the construction of socially-oriented relations with personnel on the basis of axiological approach and contribute to the retention of young people in industrial enterprises of the region, reducing labor migration from the region, as well as improving the welfare and quality of life of the population.The main organizational and economic tools for managing industrial enterprises in the region, such as «ecosystem platforms», «institutional mechanisms», «axiological mechanisms», are considered.The article is intended for leaders and managers in the field of management of industrial enterprises in the region in the context of digitalization, as well as for all interested specialists.

The purpose of the article is to consider the ideal, or rather the "philosophy of thought" or eidos in the modern version of the metaphysics of all-unity, presented in the works of A.V. Ivanov, I.F. Fotieva, M.Y. Shishin. The ideas of these authors are systematic. Accordingly, the article deals with the concepts developed by them in history of philosophy, epistemology, ontology. Нistory of philosophy concept of a continuous line of Sophian philosophizing (G.G. Mayorov's term) or "Plato's line" is a legitimate generalization with the incompleteness and variability of the latter. Epistemology. Intuition is directly knowledge, but we do not just contemplate the eidos or the essence of the object, but creatively, constructively “unpack”, complete it. In addition to the true, there is also false constructivism, which consists in adding those delusions that you can avoid. This is the author's version of constructive realism. Ontology. Monodualism is the mutual mediation of two principles: the ideal needs a material-bearing, energy that gives it the opportunity to manifest itself. It is emphasized that monodualism correlates with panpsychism. The Absolute appears in two forms, as unmanifested and incomprehensible, and as manifested demiurge or logos. The demiurge creates the world with the help of a pyramid of ideas on top of which are the ideas of truth, love-goodness and beauty. At the same time, the world is largely autonomous in its evolution. It is concluded that this is an ontology of metaphysical, more precisely, panentheistic Platonism, complementing the one-sided mathematical Platonism of the M. Tegmark type. Critical note: the development of an ontology based on religious philosophy requires a more detailed and reasoned justification in the modern context, in the age of the dominance of naturalism. Article author provides arguments in favor of the existence of eidos, which have an axiological and teleological nature: a teleological interpretation of the direction of evolution; contemplation of the starry sky, testifying in favor of the existence of the eidos of beauty; the ability of some mathematicians and musicians to penetrate into the eidetic sphere.

The article offers an analysis of several striking metanarrations of androcentrism as encoded information and the ontological basis of the universal patriarchal laws of the orderliness of society. Passed through the prism of androcentric values and principles, women's experience, life practice, its ways of appropriating the world and expressing thoughts, make their abnormality, inferiority and irrelevance in the present history and culture obvious. In all epochs and forms of worldview, in any projects of social order, with enviable constancy, a woman is deprived of subjectivity, is erased from culture and history, her social significance is leveled, and the patriarchal concept of the birth of a child completely excludes a woman from people. Such inadequate domination becomes not only the cause of many social contradictions, but also brings humanity to the dangerous line of destruction of those fundamental norms that defined it phenomenally and allowed transcendence into a person, as a different way of existence.

This article is about system analysis method of Alexander Bogdanov’s researching which was non-traditionally applied to two antagonistic forms of industrial society organization. First of them was proprietary organization form peculiar to the bourgeoisie and second of them was collectivistic one formed within the working class. Bogdanov rejected the Marxist methodology of the study of capitalism with its class struggle because he thought that when the interaction of two social classes didn’t coincide in goals this naturally generates organizational instability in ideal form which could lead only to social system destruction. With this reason Bogdanov explained the transition of “wild” capitalism based on anarchistic competition into “civilized” financial capitalism by changing of management and product distribution technologies. This change led the capitalist society to next phase which Bogdanov gave name of “military communism”. It characterized by total transition of life supplies ditribution to state bureaucracy hands, while the bourgeoisie reserves only control over the circulation of virtually symbolic exchange values like stocks, bonds and other forms of “paper gold” meaning immaterial right of productive activities disposal. After this turning point the revolutionary transfer to a socialist socio-economic formation – the the main thesis of social-democratic political philosophy doctrine – will become objectively impossible. Bogdanov's conclusions about the prospects of the socialist revolution were practically the same as those of the late Marx who recognized that already in the second half of the XIX century, the proletariat, with the help of the class struggle, sufficiently adapted the capitalist system of social relations to its interests, and radical confrontation with the bourgeoisie ceased to be a vital necessity for workers. Using methods of Alexamder Bogdanov’s tectological system analysis for study of world social-economy situation the author of this article in 1997 characterized the main prerequisites of globalization process curtailment which occurred in the mid-2010s – early 2020s and contributed to the formation of a modern multipolar world.

The processes of digital modification began not so long ago and many forms of activity have still not been affected by scientific and technological progress. However, the development of digital technologies is happening faster every day, which should serve as an impetus for the modernization of various fields of application and the progress of society. The significance of the raised topic of the philosophy of new ethics in the framework of digitalization is determined by the growing role of modern technologies in our daily life, their impact on humanity. The article examines ethical problems and challenges arising in the process of digitalization, and also emphasizes the need to distinguish between such concepts as "good" and "evil" in order to ensure the moral use of new technical solutions, protect people's rights and freedoms, and strive to create a just, sustainable world. The authors draw attention to the need to create a "new ethics", the need for which is due to the problems of ethical expertise, moral principles characteristic of the digital age, emphasizing the important role of philosophy, within which it is possible to consider issues of privacy, data protection, ethical use of artificial intelligence, restrictions of cyberbullying, obstacles to the promotion of discrimination, the fight against disinformation, algorithmic justice. The work also focuses on the need to apply an interdisciplinary approach to new ethics within the framework of digitalization, based on combining knowledge from different fields, such as computer science, sociology, law, psychology, economics and others, for a full, comprehensive understanding of moral problems, the development of ethically sound approaches through which a digital society should reach a high-quality a new level of development.