The article studies the role of mentoring as a form of training and substantiates its advantages in developing the applied professional competencies. It considers the content of mentoring, its focus on results and describes its types. The author emphasizes the need to develop national traditions of mentoring, the importance of transforming the practice of mentoring into an integral element of corporate culture as an important prerequisite for creating an enterprise climate based on Russian traditions of creative work, with a clear focus on learning, mastering the competencies necessary for the enterprise in the operating process. It is substantiated that the use of mentoring practices will increase the involvement of personnel in the processes taking place at the enterprise, will ensure an increase in production efficiency, the formation of team spirit, and will increase the loyalty of personnel to the company’s value system.

The article deals with the study of motives influencing the choice of a hotel by those of generation Z. Currently, they are one of the most numerous consumer groups and are of research interest not only to the scientific community, but also to business in general, as they are of direct commercial interest.

For the hospitality industry, segmentation through the theory of generations is an innovative way to attract and retain customers, and position oneself as an innovator of a unique service for the consumer [Kireeva et al. 2022, p. 702] belonging to one generation or another. For example, the people of the generation in question prefer traveling to material goods. In their ranking of expenses, traveling the world gives way to savings for a down payment on housing. They are quite picky about where they stay during their holidays. Therefore, it is important for hoteliers to know and understand the value orientations and criteria that influence the choice of hotels by that target audience.

Through an indirect survey conducted using a questionnaire created in Google Form, the authors managed to identify the key motives influencing the choice of a hotel by generation Z. Knowledge of these factors is crucial to increase the competitiveness of the hotel, develop and implement its service strategy based on personalization and understanding of preferences that determine expectations, and as a result, the choice of the hotel by “zoomers”.

In the context of the active development of domestic tourism in Russia, understanding the expectations and requests of generation Z is becoming increasingly relevant for hoteliers. The conducted research found that the generation in question travels quite often and, as a rule, chooses hotels of the highest category as the main place of accommodation during travel, since the quality of service and the level of service in them are much higher and the service is personalized.

The article considers the problematics of social capital and the forms of its functioning in the context of forming the paradigm of the knowledge economy. The author determines that prerequisites for paradigmatic transformations are scientific and technological progress based on a new quality of production and realization of scientific knowledge. Knowledge has turned from an exogenous factor of human activity into a form of new human capital and has become the fundamental impulse for the creation of high-tech technologies and their rapid introduction into the practice of human and social life. The author reveals the conceptual characteristics of social capital, its structure and models for its functioning at the nano-, micro-, meso- and macro levels. There is the substantiation for the interdependence of the dynamics of the development of social capital, intellectual and human capital and the growth of well-being of both an individual and society and the state as a whole. It is highlighted that the development and reproduction of social capital acts as a strategic mechanism for paradigm changes and a key condition for the progress of the knowledge economy.

Based on a retrospective analysis, the work reveals fundamental differences in the main provisions of the agrarian reforms of A.V. Chayanov and P.A. Stolypin according to the criteria: the main economic entity of the rural economy, the purpose of its management, forms of labor organization, forms of ownership/use of land, assessment of the profitability of farming and a number of others. It raises the issue of alternative practices of social relations in agriculture historically developed in Russia, in particular the issues of socialization, nationalization, privatization of agricultural land; creation of personal, individual, collective/cooperative, state, private farms and organizations. It is stated that agrarian reforms in post-Soviet Russia bear, adjusted for the social and technological base, the features of the Stolypin reforms, and the basic ideas of A.V. Chayanov were not given due development. Taking into account the current geopolitical situation, the tasks of strengthening the country’s national sovereignty, overcoming the demographic crisis, and the trend towards greening agricultural production, the author convincingly proves the relevance of flexible approaches by A.V. Chayanov, who defended the ideas of social efficiency of production.

The presented article is analyzing the means to ensure the implementation of the innovative development mechanism that enables realizing the mechanism of innovative development in the economy of the Russian Federation. The paper analyzes the dynamics of Russia’s positioning in the Global Innovation Index both in general and in its constituent components. It characterizes the mechanism of financial support of innovative processes and forms approaches to financing innovative activities depending on the life cycle of the company. Taking into account the type of economic activity, the author analyzes the costs of innovative efforts for the period 2021–2022. The Russian financial infrastructure for innovation support is presented. Financing instruments are defined and the system of budget innovation funding is disclosed. The features of venture financing of startups are characterized. The author carried out a comparative description of the advantages and disadvantages for financial instruments providing innovative development.

The subject of the research is tax control, which is an important and mandatory part of the Russian tax system. The relevance of the study is due to the incomplete detection of tax offenses by the tax authorities, the replacement of desk, field and repeated field tax audits thoroughly regulated in the Tax Code, by the activities of tax authorities’ commissions that do not have legislative restrictions, the government compensation of tax revenue losses by increasing the tax burden on all taxpayers, which negatively affects the protection of private property.

The purpose of the article is to develop a public discussion on the issues of the tax authorities’ non-response to the commission of tax offenses, the lack of inevitability of punishment for the taxes non-payment, a substitute increase in the tax burden by the state, requiring a change in the practice of taxation and the provisions of the Tax Code. The author is critical of the incomplete detection of tax offenses by the tax authorities, the failure to conduct desk tax audits, the reduction in the number of on-site tax audits, their replacement by the activities of tax authorities commissions, the government compensation for losses due to tax evasion of tax offenders from paying taxes by increasing the tax burden to law-abiding organizations and individuals.

The conclusions are drawn about the need to increase the number of tax inspections for tax offenders, as well as the inadmissibility of an unfair increase in the tax burden by the state for law-abiding taxpayers. It is necessary to hold tax officials accountable for not conducting tax audits and incomplete calculation of taxes. In the relations of tax control, there should be only contactless methods and forms of work that exclude the possibility of administrative pressure on the taxpayer and agreements on an acceptable amount of taxes.

The article considers the issues of transition to a recycling economy in the electronics industry. It names those concerning constructing cyclic models in this area, associated with the spatial dispersion of places for production of electronic equipment and places of its use and subsequent transition to the category of waste products of the electronic industry. It also analyzes existing methods for assessing the effectiveness of recirculation models, their advantages and limitations. The primary management objective is identified as the one to protect human health and the environment from the adverse effects of hazardous waste. The management objects of the waste management system being formed are identified, which include the amount of waste and the costs of collection, sorting, recycling and disposal.

The basic requirements for the indicators included in the efficiency assessment system are named: the ability to assess the level of waste generation and disposal, the extent of pollution and the valuation of waste disposal costs. The author formulates the criteria for management efficiency, they are: the equality of special collections carried out to the costs of measures to reduce the amount of waste and the high sensitivity of the amount of waste to the increase in the above costs.

The article deals with substantiating the need to form a person-oriented model of the economy as an adequate scientific and practical reflection of the increase in complexity. The methodological basis of the study is an interdisciplinary approach to identifying forms of increasing political-economic complexity, as well as the qualitative analysis in the field of substantiating the new role of the human factor in modern economic reality. The scientific novelty lies in the substantiation of the growing methodological significance of economic synergetics in the study of socio-economic relations.

The authors substantiate an imperative of consciously ensuring the coherence of the internal synergy of the individual and the external synergy of political and economic relations as the basis for sustainable socio-economic development. What seems new is the conclusion about the need for the establishment of new liberalism as a political-economic form of personality-oriented economic development, relevant to the imperatives of expanded reproduction of systems of tacit knowledge and creative-intellectual human capital. The scientific and practical significance of the article lies in the substantiation of such a qualitative update of the current political economic model, where the synergetic “attractor” is the personality, appearing simultaneously as an “unfolded” individual and a “collapsed” society; that is the essence and, at the same time, the creative potential of the new “human dimension” of the economy.

It is necessary to recognize that today investments are an integral part of developed market economies and are implemented within the framework of investment legal relations. Especially relevant in the last decade is the issue of investing in foreign financial instruments in the form of securities. Russian investors are seeking to diversify their portfolio, increasingly preferring financial instruments of foreign issuers. The current legal regulation allows purchasing the securities on global financial markets, but servicing outside the Russian legal framework entails serious risks for potential investors.

It should be noted that among the many varieties of securities, corporate securities play a special role, they “complement” the purpose and essence of securities with another aspect – managerial, in other words, the acquisition, possession and sale of corporate securities, for example, shares, are a mechanism for managing a legal entity as a corporate organization.

It should also be noted that corporate securities of foreign issuers play an important role in the economic system, since their turnover acts as a means of involving free funds of citizens and organizations in financial life, prevents the “stagnation” of capital.

The presented article defines the legal nature and legal characteristics of certain types of corporate securities of foreign issuers, and formulates the author’s conclusions and individual proposals for reforming Russian legislation.

The article explores important aspects of internal legitimacy of power and the formation of international legal personality of a state using the example of the Pridnestrovian Moldavian Republic (PMR). The focus of the study is directed towards analyzing the authenticity of elections and the trust of the electorate as key factors in that process.

The authors conduct an analytical overview of the electoral process in the PMR, identifying the main aspects influencing the legitimacy of power within the country. The article also characterizes the means of legal regulation and protection of electoral rights. Special attention is paid to the relationship between the principles of democratic elections, including their openness, transparency, and fairness, and the level of trust demonstrated by the population towards elected representatives and institutions of power. By comparing the realities of political processes and electoral traditions with the provisions of international law on democratic election standards, the authors justify conclusions about their full compliance, as well as the observance of electoral rights and freedoms of citizens in the PMR. Such specific conclusion is laid out to support a more general conclusion about the compliance of Pridnestrovie as a whole with the standards of statehood established by international law. Based on the analysis of theoretical concepts and empirical data, the authors conclude that the quality of elections and the level of trust of the electorate play a crucial role in strengthening internal stability and international legitimacy of the state.