Вестник Самарского государственного экономического университета

Вестник самарского государственного экономического университета
Vestnik of Samara State University of Economics

2025 №5 (247)

ECONOMIC THEORY

Andrianova Yu.O.

Prospects and challenges of the non-governmental higher education system in a market economy

Abstract. The article is aimed at studying the prospects and problems of the non-state higher education system in the context of the Russian market economy. The historical background of the transformation of the country`s economic model is investigated - the transition from the centralized planning of the Soviet Union to market mechanisms, which had a significant impact on the educational sphere. Special attention is paid to the specifics of the formation and functioning of private universities, their role in meetingthe growingdemand for educational services and adapting to the new realities of the economy. A comparative analysis of public and private higher education institutions is conducted on key aspects such as the quality of education provided, sources of funding, human resources and reputational characteristics. The difficulties faced by private universities, in particular the lack of government support and public trust, are considered. The importance of taking these factors into account in the development of educational policy is emphasized.
Keywords: non-governmental higher education, market economy, prospects and challenges, historical changes, governmental support. Highlights: - the transition from the planned economy of the USSR to a market economy led to significant changes in the educational system; - private universities emerged in response to the increasing demand for higher education and the inability of state institutions to meet this need; - private universities offer more flexible study programs but face issues related to credibility and quality of education; - state and private universities have different sources of funding and approaches to teaching; - formulation of effective educational policies requires consideration of the specific features and challenges associated with non-state education.

Email:	yoandrianova@fa.ru
Сведения:	Yulia 0. Andrianova - Financial University under the Government of the Russian Federation, Moscow, Russia

Litovchenko V.A.

Some theoretical aspects of consumer behavior models

Abstract. The article investigates problems and prospects for the development of the theory of consumer behavior and the experience of government regulation in different countries of the world. Trends in the development of consumer behavior in the countries considered in the article, to a certain extent, confirm conclusions made during the study. It is argued that at present the share of consumer spending is significantly higher for those countries that implement a more liberal government policy regarding government regulation of consumer behavior. The work emphasizes that no matter how diverse consumer behavior is, it is still subject to certain patterns, which gives the right to talk about the possibility of regulating it to ensure economic stability and development.
Keywords: consumer behavior, expenses, savings, households, government regulation. Highlights: - the development of the theory of consumer behavior is still far from its completion, moreover, the emergence of new theories and concepts leads to even more questions, as each new theory opens up a new layer within this multidimensional phenomenon in the economy. This implies that the very object of research within the framework of the theory of consumer behavior still requires specification; - the question of the need to assess the role of consumer activity in changing consumer behavior remains open. The experience of recent decades shows that consumers have become increasingly interested in the results of economic development and more responsive to changes. This indicates an increase in consumer activity and suggests a possibility of an even greater increase with the development of consumer society, which will lead to an increased influence of consumer behavior on all processes taking place in the economic system; - government policy in the field of regulating consumer behavior is an important element of economic policy in the context of an increase in the share of consumer spending in GDP. However, with the growth of the consumer activity within the framework of the welfare state, the regulator has fewer and fewer tools for direct intervention in the consumer choice process, which implies the need to search for new indirect methods of influence that allow modeling consumer behavior depending on certain conditions; - consumer behavior is highly dependent on the stability of the economy and changes dramatically during the crisis. It can be assumed that with the growth of the consumer activity, the sensitivity of consumer behavior to changes in the economic system will increase. Given the fact that consumer spending accounts for about 50% of GDP, such drastic changes in the context of the crisis can destabilize the situation and lead to extremely negative consequences. In this regard, it is necessary to form a state mechanism capable of stabilizing consumer behavior and preventing the growth of panic; - it should be emphasized that no matter how diverse consumer behavior is, it still obeys certain patterns, which gives the right to talk about the possibility of regulating it to ensure economic stability and development.

Email:	mkonoval@mail.ru
Сведения:	Victor A. Litovchenko - Samara State University of Economics, Samara, Russia

Mikhaleva M.I.

Evolution, modern directions and functions of entrepreneurial structures

Abstract. The article clarifies and supplements functions of modern entrepreneurial structures in terms of influencingthe formation of territorial clusters, facilitating the introduction of diverse innovations and R&D in the economy as a whole, ensuring on this basis the technological transformation of the economic system, including, under certain conditions, technological sovereignty, impact on the processes of institutional transformation and the dynamics of transaction costs of broad groups of economic entities. The clarified and supplemented classification makes it possible to specify the role of entrepreneurial structures in socio-economic development in the theoretical aspect, and to form a system of institutions that best contributes to the integrated effective implementation of such functions in the applied aspect.
Keywords: entrepreneurship, entrepreneurial structures, innovation, cooperation, costs. Highlights: - the effectiveness of economic development in general directly depends on the performance of entrepreneurial structures of various scales and sectors of the economy. The category of entrepreneurial structures includes any commercial organizations engaged in the production of products, works, services, trade operations, market intermediation, financial, credit and insurance activities, construction, creation and sale of paid services to individuals and legal entities, etc.; - the article investigates features of studying problems of the development of entrepreneurial structures, the role of the latter in ensuring socio-economic progress, typical of classical, neoclassical, institutional, neo-institutional and post-neoclassical paradigms of the economic theory. At the same time, in the coordinate system of the post-neoclassical direction of economics at the beginning of the XXI century, the most actively developing economic and theoretical approaches are the concept of social responsibility of entrepreneurial structures, the theory of sustainable ecological and economic development of business, the theory of cooperation and integration of entrepreneurial structures, the theory of digitalization of entrepreneurial activity.

Email:	mihaleva.mari2016@yandex.ru
Сведения:	Maria I. Mikhaleva - Togliatti State University, Togliatti, Russia

Pogrebinskaya E.A.

The problem of distortion and loss of indigenous elements of the economy in modern conditions

Abstract. The concept of autochthonous elements of the economy, new to economic theory, is introduced and investigated, reflecting the components of national welfare, endemic in origin, the use of which brings the greatest return within the national framework under the influence of unique socio-economic relations in this national economy. The consequences of distortion and loss of autochthonous elements of the economy as a result of modern shocks are considered, causes and main methods of measuring harm from loss of autochthons are shown.
Keywords: autochthonous elements of the economy, externalities, national welfare, conflict of interests of TNCs and states. Highlights: - autochthonous elements of the economy are traditional, historically established forms of management based on local resources, unique knowledge and management practices; - modern economic and geopolitical processes lead to the distortion and loss of indigenous elements, which harms the national economy and national wealth; - the protection of the indigenous elements of the economy should be based on the principles of dialectics, combining the vectors of international cooperation and their distinctive development.

Email:	pogrebinskaya_e_a@staff.sechenov.ru
Сведения:	Ekaterina A. Pogrebinskaya Sechenov University, Moscow, Russia, Financial University under the Government of the Russian Federation, Moscow, Russia

REGIONAL AND SECTORAL ECONOMY

Zotikov N.Z.

Investigation of consequences of changes in taxation of individuals in the Russian Federation in the light of the tax reform - 2025

Abstract. The importance of personal income tax is determined by the following: the tax is the most important source of budget revenues, it forms the monetary income of the population. These tasks are implemented by performingthe following functions: fiscal, regulatory, social. In the practice of taxation of personal income, various systems were used: a progressive system until 2001, a flat scale until 2021, since 2021 a progressive scale of 15% for employees whose income exceeds 5 million rubles per year. Since 2025, a progressive tax rate scale from 13 to 22 percent will be introduced, standard deductions for the second and third child will be doubled, and a tax cashback will be provided for families with two or more children whose per capita income does not exceed 1.5 subsistence minimums. The relevance of the research topic is associated with the planned tax reform of personal income tax. The purpose of the article is to study changes in the taxation of personal income, the functions of the tax, their impact on reducing income inequality, eliminating differentiation of regions, improving the standard of living and quality of life of the population, the demographic situation in the regions and the country. The following methods were used: analysis and synthesis, grouping, generalization, the method of studying phenomena in dynamics, tabular, etc. Based on official data from Rosstat, the Ministry of Finance of the Russian Federation, and reports from the Federal Tax Service of Russia, the dynamics of personal income tax receipts to regional budgets, the role of benefits and deductions for personal income tax on the level of average wages of employees as the main component of cash income of the population in the context of federal districts are considered. The study found that the current personal income tax system is not perfect and does not ensure fairness in distribution relations.
Keywords: salary, personal income tax, progressive tax rate, budget revenues, minimum salary, structure of monetary income, tax deductions. Highlights: - the consequences of the flat scale of taxation of personal income that has existed for a long period of time arethecontinuingsignificantgap between high-paid and low-paid groups of the population, a high degree of differentiation of regions in terms of salaries due to the weakening of state regulation of salaries; inefficiency of personal income tax deductions as a result of their failure to perform stimulating functions; - income inequality persists in terms of salaries, and a significant proportion of the population with incomes below the subsistence level remains; - the amounts of standard, social, and property deductions are not justified, do not take into account the actual prices on the service market, and are not indexed, which reduces their effectiveness; - with the introduction of progressive personal income tax rates, the fiscal function of the tax is being strengthened to the detriment of the stimulating, social functions; the existing low level of salaries and the increasing tax burden on individuals, with few tax deductions, do not stimulate an improvement in the demographic situation in the country.

Email:	Zotikovcontrol@yandex.ru
Сведения:	Nikolay Z. Zotikov - Chuvash State University named after I.N. Ulyanov, Cheboksary, Russia

Naugolnova I.A., Kuznetsov V.S.

Methodological foundations of internal audit and cost control at industrial enterprises in the context of digitalization

Abstract. The article considers modern approaches to internal audit and cost control at industrial enterprises in the context of digitalization and automation of business processes. The purpose of the study is to develop practical recommendations and a mathematical model for optimizing internal audit and cost control in the context of digitalization to improve the effectiveness of enterprise management. The methodological basis of the study consists of the analysis of scientific literature, the evolution of internal audit and cost control methods, a comparative analysis of their features, limitations and possibilities of using digital products. Particular attention is paid to the implementation of Russian digital technologies, their compatibility with existing methods and practical possibilities for optimizing enterprise costs. Recommendations have been developed and an algorithm for integrating internal audit and cost control tools into the enterprise management system has been proposed. A mathematical model is presented that allows assessing the feasibility of introducing digital technologies. Usingthe example of electrical engineering companies in the Samara Region, it is shown that digitalization has a positive impact on the performance of enterprises.
Keywords: internal audit, cost controlling, digitalization, automation of audit procedures, production costs, enterprise expenses. Highlights: - digitalization of internal audit and cost controlling requires an integrated approach, including the use of automated analytical systems, big data technologies and specialized software for cost management in industrial enterprises; - compatibility of Russian digital technologies with audit and cost controlling methodologies allows enterprises to effectively integrate these solutions into the management system; - the choice of digital tools for internal audit and cost controlling can be implemented using the mathematical model presented in the work; - further integration of artificial intelligence and bigdata analysis opens up prospects for predictive analysis and more accurate cost control, which will become an important stage in the evolution of internal audit and cost controlling.

Email:	naugolnovaia@mail.ru; vlad.kuznetsov.007@mail.ru
Сведения:	Irina A. Naugolnova, Vladislav S. Kuznetsov - Samara State University of Economics, Samara, Russia

Kholmovsky S.G.

Dynamic pricing in retail: opportunities and limitations

Abstract. One of the key strategic decisions of the company is the development of its pricing policy, on the success of which the main economic indicators of the company depend in the short and long term. Traditional pricing methods in modern dynamic conditions have significant disadvantages, as they are slow to respond to changes in the internal and external environment of the company. Based on foreign and domestic experience, the article considers theoretical and practical aspects of the introduction of dynamic pricing in various sectors of the economy, in particular in retail trade. The differences between remote pricing and price discrimination and personalized pricing are noted. The goals and objectives of using remote pricing by economic entities are defined. The prospects of using dynamic pricing in retail trade related to the use of electronic price tags are analyzed. The potential possibilities of the method and the limitations (technical, organizational, legal) that traditional retail companies experience when using remote pricing are studied. The study concluded that dynamic pricing will become one of the most sought-after business solutions in the retail sector in the comingyears, along with the service sector and online commerce.
Keywords: dynamic pricing, retail, online trade, electronic price tag. Highlights: - dynamic pricing allows you to significantly increase the revenue and profits of companies in different sectors of the economy; - the use of the method in traditional retail trade has a number of limitations of various kinds; - new technological solutions make it possible to significantly eliminate limitations and fully realize the potential of dynamic pricing as a modern element of pricing policy.

Email:	staskhol@mail.ru
Сведения:	Stanislav G. Kholmovsky - Baikal State University, Irkutsk, Russia

Shatskiy A.A.

Innovative modernization and balanced development of regional economic systems: from theory to implementation mechanism

Abstract. The article considers theoretical and methodological aspects of the balanced development of regional economic systems (RES) in the context of structural transformation of the economy. The author emphasizes the need for a comprehensive analysis of the economic complex of the region, focusing on the transition from maintaining the current state to achieving new qualitative and quantitative results. The work systematizes approaches to assessing the balance of RES, identifies extensive and intensive types of development, and investigates modern theories of economic growth, including models of neoclassical, cumulative, agglomeration growth and competitive advantages. The author proposes a mechanism for ensuring balanced development based on the concept of "connectedness of localities", which contributes to the formation of a single, sustainable economic space. The role of technological transformations and innovative modernization in overcoming imbalances and strengthening the adaptive potential of RES is emphasized. The practical significance of the study lies in the development of management tools aimed at sustainable development of regions in the context of geoeconomic instability. The presented conclusions and mechanisms are consistent with the goals of the strategic documents of the Russian Federation, includingthe Spatial Development Strategy and the Economic Security Strategy.
Keywords: regional economic system, RES, balanced development, localities, technological transformations, innovative modernization, support mechanism, regional imbalances, socio-economic development, spatial development, economic infrastructure. Highlights: - the development of regional economic systems is becoming a key area of the state regional policy, reflecting the desire to increase the efficiency of economic activity, overcome territorial imbalances and achieve sustainable economic growth; - of particular importance is the concept of "connectivity of localities" as a basis for buildingsustainable inter-regional and intra-urban relations; - an integrated organizational scheme of the mechanism for ensuring "connectivity of localities" has been developed, which makes it possible to analyze the threats of imbalances in the regional economic system, identify the main sectors of its practical activities, growth vectors of social and economic indicators of territories, issues of strategic planning and management of elements of the regional economic system, potential scenarios for its uniform, full-fledged development; - the basis of technological transformations of the regional economic system is its innovative modernization, the imperatives of balanced development in the implementation of innovative modernization are the rapid development of similar processes in the global economy and the creation of their own innovative areas.

Email:	shackiaa@rambler.ru
Сведения:	Aleksandr A. Shatskiy - State University of Management, Moscow, Russia

MANAGEMENT AND BUSINESS MANAGEMENT

Paravyan M.K.

Assessment of the impact of digital transformation on the development of logistics and supply chain management in Russia

Abstract. Within the framework of Industry 4.0, the entire supply chain is being transformed through the introduction of innovative approaches and modern development concepts, which significantly increases the management level of each counterparty. Therefore, in order to establish effective interaction between supply chain participants and their further expansion beyond individual organizations, it is necessary to find tools to make the supply chain more flexible and resilient to external influences. The article is devoted to the study of the impact of digitalization tools on the development trends of supply chain management in Russia, improving the operation of all supply chain processes. Through the use of Industry 4.0 technologies and artificial intelligence in the supply chain, it is possible to achieve satisfaction and efficiency in the work and interaction of counterparties with each other. The analysis of domestic news reports on supply chain management and logistics from the RSS-block of the Lenta.ru website from January 2017 to December 2023 was carried out using the BERTopic natural language model, which leads to clusterization based on similarity of content and highlights current trends in logistics development in Russia. In order to find patterns in the development of logistics, the correlation relations were calculated using the Python programming language and a matrix of paired correlation coefficients was constructed.
Keywords: logistics, supply chain, news portal «Lenta.ru», text analysis, sentiment analysis, BERTopic model, digital technologies in logistics. Highlights: - the key positions of the logistics industry in Russia duringthe development of the digital transformation of the economy are investigated; - the consequences in the work of logistics-based industries caused by the C0VID-19 pandemic, the aggravation of the geopolitical situation and the sanctions imposed in this regard have been determined; - trends in the development of domestic logistics have been identified based on the analysis of the RSS-block of the Lenta.ru website and statistical data of the Federal State Statistics Service; - the influence of Industry 4.0 tools in the field of logistics and supply chain management on the interest in news related to the restructuring of global supply chains has been studied.

Email:	marianna00788@mail.ru
Сведения:	Mariana K. Paravyan - Siberian State Automobile and Highway University, Omsk, Russia

103

Frantasov D.N., Voronina E.V.

Application of artificial intelligence technologies for optimizing process management based on metadata processing statistics in an electronic document management system in an educational organization

Abstract. Document automation is a key element of digital transformation, especially in educational institutions, where the volume of documents includes academic and administrative materials. Companies typically choose between managing the document lifecycle and automating business processes, where documents play a supporting role. In the educational sector, the second approach is more relevant, as it helps reduce approval times and improve data management efficiency. ECM systems have already become an integral part of university infrastructure, managing curricula, student applications, research publications, and financial reports. However, challenges such as semantic ambiguity, lack of standardization, and document duplication require new solutions. The integration of Al into ECM systems opens up opportunities for automatic classification, analysis of unstructured data, and optimization of approval processes. Nevertheless, the adoption of Al in education is progressing slowly because of technical and organizational barriers. The article investigates document automation in universities using the example of the student withdrawal process. Key approval stages are analyzed, bottlenecks are identified, and solutions are proposed. Special attention is given to the use of machine learning for metadata analysis, which enables the prediction of document processing routes and optimization of time expenditures. The aim of the article is to propose a document management efficiency model that considers both time and quality parameters. The model identifies "risk points," suggests improvement measures, and ensures effective document management. The research results can be used to enhance ECM systems in universities, particularly during periods of high workload.
Keywords: document automation, ECM systems, document lifecycle, business processes, artificial intelligence (Al), structured and unstructured data, optimization of approval processes, metadata and machine learning, digitalization of higher education, management of student body movement. Highlights: - key issues in document management in educational organizations have been identified, such as semantic ambiguity, lack of standardization, document duplication, and delays in approval, which reduce process efficiency; - a document management efficiency model has been developed, based on the analysis of time expenditures, completeness of execution, and document quality, enablingthe identification of "bottlenecks" and process optimization; - the use of machine learning has been proposed to automate metadata analysis, predict document processing routes, and reduce the workload on employees; - the integration of Al into ECM systems improves the processing of unstructured data, such as research papers and educational materials, enhancing the value of analytics for educational processes; - recommendations for process improvement have been developed, including workload distribution among employees, error elimination, and enhancing staff training for working with ECM systems.

Email:	frantasov@mail.ru; voroninae.v@sseu.ru
Сведения:	Dmitry N. Frantasov, Elena V. Voronina - Samara State University of Economics, Samara, Russia

117

FINANCE, MONEY CIRCULATION AND CREDIT

Ivanova A.

Modern ways to solve the problem of crediting small organizations in the tourism sector

Abstract. In modern conditions of geopolitical instability, increased inflationary expectations on the part of potential consumers of tourist services and regular increases in the key rate by the Central Bank of the Russian Federation, small tourism organizations have to look for new strategic guidelines and sources of financial support. Therefore, the topic, as well as the results of the study of the problem of financial support for small tourism organizations using the capabilities of the credit system, are relevant. The work considers aspects of banking (traditional) lending to small organizations in the tourism sector, evaluates the risks of lendingto these organizations, and identifies prospects for alternative financial support. Thus, in the course of scientific research using the resource base (data from business practitioners and managers of travel companies participating in the annual tourism forum), the purpose of this work was achieved - to identify modern ways to solve the problem of lendingto small organizations in the tourism sector. The scientific novelty lies in the formation of new knowledge and substantiation of the most appropriate forms of lendingfor small tourism enterprises. The methodological basis of the study is data from the Bank of Russia, Rosstat, the Corporation of Small and Medium-Sized Enterprises (SMEs), financial information from the SberAnalytika website, the Banks.ru, Sberbank Factoring portals, and other information and analytical resources. Methods such as observation, survey, generalization, questionnaire, and factor analysis were used in the work. The results of scientific research can have theoretical significance for students, postgraduates, teachers of financial and economic specialties and practical significance for representatives of small businesses and specialists in the field of tourism.
Keywords: bank (traditional) lending, small tourism organizations, lending risks, forms of financing, modern lending methods, alternative financial support. Highlights: - the concept of "small tourism organizations" has been defined; - the presence of refusals in lendingto small organizations in the tourism sector at the stage of business formation was revealed and the reasons for refusals in bank lendingto such organizations were established; - the possibilities of bank (traditional) lendingfor small tourism organizations (in the form of an "umbrella" guarantee from the SME Corporation) were determined as a modern way to solve the problem of financial support for small organizations in the tourism sector; - an assessment of the risks of lendingto small tourism organizations is given; - alternative sources of financial support have been identified, which are the second modern way to solve the problem of financial support for small organizations in the tourism sector.

Email:	anushkebi77745@mail.ru
Сведения:	Anna Ivanova - Volga State University of Service, Togliatti, Russia

127

Razumovskaya E.A., Shchipanov I.A.

Functions of public finance: theoretical aspect

Abstract. The presented article is narrative in nature: the authors have attempted a meaningful analysis of the category "public finance", defining its functions in the system of financial relations. The purpose of this study is to systematize approaches to defining public finances in order to expand their functions, which is relevant in the context of both global evolutionary processes and the geopolitical agenda. A review of the definitions of public finance by the most reputable representatives of financial science has been conducted, on the basis of which the rationale for supplementingthe functions performed by public finance in the modern system of financial relations is presented. Speaking of relevance, it should be noted that the discussion around public finances is more fundamental than problematic. At the same time, the authors consider the transformation of the role of the state and, consequently, public finances in society to be obvious, which generates changes in the functions performed by the latter. Research interest is aroused by a wide range of opinions regarding the scientific category under consideration.: This is a form of public relations, a system of monetary relations, and a system of redistributive relations that ensures the formation of funds of monetary resources and their subsequent use to ensure the growth of the national economy. The definition of public finance as a source of financing public goods that are not a sum of preferences of members of a social society is highlighted. The key conclusion is the rationale for expandingthe functions performed by public finances.
Keywords: public finances, budget expenditures, financial relations. Highlights: - a review of definitions of public finances as a scientific category given at different times by authoritative scientists in the field under study is conducted; - the evolution of approaches to interpreting an important scientific category of "public finances" in terms of the significance of budget expenditures is shown; - a conclusion is made about the validity of identifying the social function performed by public finances based on the evolution of the role played by the state in society.

Email:	rasumovskaya.pochta@gmail.com; alvvacergi@mail.ru
Сведения:	Elena A. Razumovskaya, Igor A. Shchipanov - Ural Federal University, Yekaterinburg, Russia

140

ECONOMIC THEORY

REGIONAL AND SECTORAL ECONOMY

MANAGEMENT AND BUSINESS MANAGEMENT

FINANCE, MONEY CIRCULATION AND CREDIT