The "Economic Strategies" journal





Specific taxation in subsoil use: results and development directions

DOI: 10.33917/mic-1.126.2026.89-95

In modern conditions of economic development of the country the main tax in subsoil use – tax on extraction of mineral resources, conditionally referred to rent, due to strengthening of its fiscal role loses its regulatory value for rational subsoil use. Thus the problem of rent formation in subsoil use has extremely important scientific, political and practical significance. The article considers the state of application of specific taxation in subsoil use, suggests measures to improve it. Gradual transition to the taxation of the use of hydrocarbon reserves of newly commissioned fields, based on the withdrawal of excess profits and the rate of repayment of reserves, should ensure rational subsoil use and form a stable source of budget revenues.

References:

1. Melekhin E.S., Kimelman S.A. Natural rent as a basis for transition to socially-oriented economy of Russia (on the example of mountain rent formed in the oil industry). Markshaider’s Bulletin. 2004;2:13-19.

2. Kimelman S.A. Mountain rent: to the question of another taxation system. Oil and Gas Vertical. 2010;7:26-33.

3. Melekhin E.S. Development of the rent approach to taxation of hydrocarbon production. Microeconomics. 2024;2:75-80.

4. Pelmeneva A.A., Melekhin E.S. Mining rent as a factor determining the development of the Russian economy. Problems of Economics and Management of Oil and Gas Complex. 2020;4 (184):37-41.

5. Ezhov S.S. Rent relations in oil production. Moscow: Nedra-Business Center LLC, 2006. 168 p.

6. Tax Code of the Russian Federation. Part 2. URL: https://www.consultant.ru/document/cons_doc_LAW_28165/

7. Federal Law No. 416-FZ dated November 29, 2024, «On Amendments to Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation». URL: https://www.consultant.ru/document/cons_doc_LAW_491748/

8. Melekhin E.S. Development of rent taxation in the production of solid minerals. Marksheidery and Subsoil Use. 2021;3:3-8.

9. Russian Statistical Yearbook, 2024: Stat. sb./Rosstat. M., 2024. 630 p. URL: http:/ rosstat.gov.ru›folder/210/document/12994

Optimizing fuel and energy resource consumption as a factor in industrial enterprise competitiveness

DOI: 10.33917/mic-1.126.2026.96-101

This article substantiates the feasibility of optimizing fuel and energy resource consumption in the production process and proposes a matrix model for improving energy efficiency, the practical implementation of which will lead to significant savings in fuel and energy resources for the industrial sector.

References:

1. Kasayeva G.V., Kertbiev Z.M. Energy Efficiency of Russian Industry: Conflicting Trends and Instruments of Market Institutional Transformations. Monograph. Pyatigorsk: Pyatigorsk State Linguistic University, 2015. 178 p.

2. Zhukovskaya I.V. Specifics of Risk Management of Investment Projects in Industry. Economics and Management. 2010;2:53-56.

3. Milner B.Z. Modern Development of the Economy. Moscow: Economics and Finance, 1990. 642 p.

4. Fatkhutdinov R.A. Managing the Competitiveness of an Organization. Moscow: EKSMO, 2005. pp. 542-544.

5. Khusaenov R.R. Development of Innovative Infrastructure Services in The Conditions of Discreteness of Its Components / R.R. Khusaenov, I.V. Zhukovskaya. International Journal of Advanced Research in Engineering and Technology (IJARET) ISSN Print: 0976-6480 and ISSN Online: 0976-6499. 2020;11(3):276-291.

6. Shinkevich M.V. Specifics of the Study of Competitive Advantages of the Services Market at the Mesoeconomic Level: Theory and Practice / M.V. Shinkevich, I.V. Zhukovskaya. Microeconomics. 2019;2:38-43.

Civilizational Values as an Object of Interdisciplinary Analysis. Part II

DOI: 10.33917/es-1.205.2026.108-115

The article presents results of the Interdisciplinary Scientific Seminar «Mathematical Methods for Analyzing Complex Systems», which is held at the Faculty of Global Processes of M.V. Lomonosov Moscow State University and in the Sevastopol Branch of Moscow State University. The authors have managed to identify Russian civilization by constructing its value matrix through the method of paired comparisons (Saati method). The elements being compared were traditional Russian spiritual and moral values, listed in Decree № 809 of the President of the Russian Federation dated November 9, 2022.

References:

[1–16] See in no. 6/2025, p. 112–113.

17. Sovet OON po pravam cheloveka prinyal rezolyutsiyu, posvyashchennuyu voprosu traditsionnykh tsennostey [The UN Human Rights Council Adopted a Resolution on the Issue of Traditional Values]. Otdel vneshnikh tserkovnykh svyazey Moskovskogo patriarkhata. Razdel “Novosti”, available at: https://mospat.ru/ru/news/55822/

18. Ukaz Prezidenta Rossiyskoy Federatsii ot 12 maya 2009 g. N 537 “O Strategii natsional’noy bezopasnosti Rossiyskoy Federatsii do 2020 goda” [Decree of the President of the Russian Federation of May 12, 2009 No. 537 “On the National Security Strategy of the Russian Federation until 2020”]. Ofitsial’nyy sayt Prezidenta RF, available at: http://www.kremlin.ru/acts/bank/29277

19. Ukaz Prezidenta Rossiyskoy Federatsii ot 31 dekabrya 2015 g. N 683 “O Strategii natsional’noy bezopasnosti Rossiyskoy Federatsii” [Decree of the President of the Russian Federation of December 31, 2015 No. 683 “On the National Security Strategy of the Russian Federation”]. Ofitsial’nyy sayt Prezidenta RF, available at: http://www.kremlin.ru/acts/bank/40391

20. Ukaz Prezidenta Rossiyskoy Federatsii ot 2 iyulya 2021 g. N 400 “O Strategii natsional’noy bezopasnosti Rossiyskoy Federatsii” [Decree of the President of the Russian Federation of July 2, 2021 No. 400 “On the National Security Strategy of the Russian Federation”]. Ofitsial’nyy sayt Prezidenta RF, available at: http://www.kremlin.ru/acts/bank/47046

21. Ukaz Prezidenta Rossiyskoy Federatsii ot 9 noyabrya 2022 g. N 809 “Ob utverzhdenii Osnov gosudarstvennoy politiki po sokhraneniyu i ukrepleniyu traditsionnykh rossiyskikh dukhovno-nravstvennykh tsennostey”, paragraph 4 [Decree of the President of the Russian Federation of November 9, 2022 No. 809 “On Approval of the Fundamentals of State Policy for the Preservation and Strengthening of Traditional Russian Spiritual and Moral Values”, paragraph 4]. Ofitsial’noe opublikovanie pravovykh aktov, available at: http://publication.pravo.gov.ru/Document/View/0001202211090019/

22. Kontseptsiya vneshney politiki Rossiyskoy Federatsii (utv. Prezidentom Rossiyskoy Federatsii 31 marta 2023 g.) [Concept of Foreign Policy of the Russian Federation (approved by the President of the Russian Federation on March 31, 2023)]. MID Rossii, available at: https://www.mid.ru/ru/detail-materialpage/1860586/

Sustainability of the Power Institutions under Conditions of the Counteraction Centers Activity

DOI: 10.33917/es-2.206.2026.6-13

Strengthening of the vertical structure of federal governance in our country in recent years has encountered resistance in a number of Russian regions, which still remains latent. The article, based on general systems theory, proposes measures to maintain stability of the political regime’s power institutions in the face of active counteraction centers: control of financial and commodity flows, transport and communication channels that allows to cut off supply of resources to destructive forces, block their interaction within a region, between regions and with foreign control and support centers, preserving the possibility of the federal center to operate on sentiments of the local elites and large groups of population.

References:

1. Ageev A.I., Bakhtizin A.R., Makarov V.L., Loginov E.L., Khabriev B.R. Ekonomicheskiy fundament pobedy: strategicheskiy prognoz ustoychivosti ekonomiki Rossii v usloviyakh sanktsionnykh atak [Economic Foundation of Victory: a Strategic Forecast for the Russian Economy Stability in the Face of Sanctions]. *Ekonomicheskie strategii,* 2023, vol. 25, no 3(189), pp. 6—15, DOI: https://doi.org/10.33917/es-3.189.2023.6-15

2. Ageev A.I., Grabchak E.P., Loginov E.L. Novaya model’ upravleniya ekonomikoy Rossii v usloviyakh gibridnykh riskov i ugroz [New Model of the Russian Economy Management in the Context of Hybrid Risks and Threats]. *Ekonomicheskie strategii,* 2025, vol. 27, no 5(203), pp. 6—19, DOI: https://doi.org/10.33917/es-5.203.2025.6-19

3. Loginov E.L., Matveev A.G., Shkuta A.A. Opredelenie parametrov lokalizovannykh sostoyaniy neyavnykh grupp s sobstvennoy komponentoy aktivnogo povedeniya, ne sovpadayushchego s vektorom deystviy gosudarstvennoy supersistemy [Determination of the Parameters of Localized States of Implicit Groups with Their Own Component of Active Behavior That does not Coincide with the Vector of Actions of the State Supersystem]. *Iskusstvennye obshchestva,* 2019, vol. 14, no 1, p. 5.

4. Loginov E.L. Ispol’zovanie tekhnologiy Big Data dlya protivodeystviya massovym besporyadkam v usloviyakh nedostatka informatsii i neopredelennosti razvitiya situatsii: Iskusstvennyy intellekt (bol’shie dannye) na sluzhbe politsii: Sb. statey Mezhdunarodnoy nauchno-prakticheskoy konferentsii [Using Big Data Technologies to Counter Mass Unrest in Conditions of Information Shortage and Uncertainty of the Situation Development: Artificial Intelligence (Big Data) in the Service of the Police: Collection of Articles from the International Scientific and Practical Conference]. M.: Akademiya upravleniya Ministerstva vnutrennikh del Rossiyskoy Federatsii, 2020. S. 145—150.

5. Loginov E.L. Perekhvat upravleniya slozhnymi organizatsionnymi sistemami v usloviyakh razmyvaniya granits mezhdu fizicheskimi, kognitivnymi i tsifrovymi prostranstvami deyatel’nosti i sredami upravleniya [Taking Control of Complex Organizational Systems in the Context of Blurring Boundaries between Physical, Cognitive, and Digital Activity Spaces and Management Environments]. *Ekonomika: teoriya i praktika,* 2024, no 1(73), pp. 3—10.

Methodological Principles for Accelerating the Reproduction Processes of the Mineral Resource Base of Solid Minerals in a Mining Enterprise

DOI: 10.33917/es-2.206.2026.130-137

Mineral resource base is the foundation for the operations of mining enterprises and related industries. Certain mineral resources are of strategic importance for providing the country’s national and economic security and enhancing its technological sovereignty. Depletion of existing deposits and reduction in the number of studied geological sites with reliable information on ore potential are intensifying competition for new licensed areas for subsoil exploration between mining companies and investors. The key to successful reproduction of the mineral resource base in this context is to increase the pace of exploring potential deposits without losing the quality of the geological information obtained. Assessment of the reproduction processes acceleration is impossible without considering the influence of the time factor on economic systems. The article dwells on the main reasons why the time factor is one of the most significant ones in the mining enterprise’s economics. The article pays special attention to the methods for accelerating reproduction of the mineral resource base; among these methods the author identifies organizational, innovative, educational, financial and junior ones. Application of these methods is examined on the example of a successful mining company, Polymetal JSC, which is one of the leaders in the country’s gold mining industry.

References:

1. The Growing Role of Minerals and Metals for a Low Carbon Future. R. Puliti (ed.). Washington, DC, USA: World Bank Publications, 2017, 92 p., available at: http://hdl.handle.net/10986/28312

2. Titenko E.A. Faktor vremeni kak kriteriy razvitiya proizvodstva v ekonomicheskikh kontseptsiyakh [The Time Factor as a Criterion for the Development of Production in Economic Concepts]. *Biznes. Obrazovanie. Pravo,* 2013, no 1(22), pp. 157–160.

3. Kaganovich S.Ya. Vosproizvodstvo mineral’no-syr’evoy bazy [Reproduction of the Mineral Resource Base]. Moscow, Nedra, 1991.

4. Dushin A.V. Teoretiko-metodologicheskie osnovy gosudarstvennogo regulirovaniya vosproizvodstva mineral’no-syr’evoy bazy: diss. … d-ra ekon. nauk [Theoretical and Methodological Foundations of State Regulation of Reproduction of the Mineral Resource Base: diss…. Doctor of Economics]. FGBUN Institut ekonomii UrO RAN. Ekaterinburg, 2014.

5. Alekseev Ya.V, Popov I.V., Kulikov D.A. Rezul’taty geologicheskogo izucheniya nedr na ABTsM po “zayavitel’nomu printsipu” s osobennostyami ego realizatsii na primere korennogo zolota [Results of Geological Exploration for Diamonds, Base and Precious Metals (DBPM) Under the “Declaration Principle” of the Licensing, and Specifics of Implementation of the Principle to Primary Gold Deposits as an Example]. *Rudy i metally,* 2025, no 1, pp. 15–28, DOI: 10.47765/0869-5997-2025-10001

6. FGIS “ASLN” [FGIS “ASLN”], available at: https://asln.rosnedra.gov.ru

7. Varlamov A.I., Gogonenkov G.N., Mel’nikov P.N., Cheremisina E.N. Sostoyanie i perspektivy razvitiya tsifrovykh tekhnologiy v neftegazovoy geologii i nedropol’zovanii Rossii [The State and Prospects of Digital Technologies in Oil and Gas Geology and Subsoil Use in Russia]. *Geologiya nefti i gaza,* 2021, no 3, pp. 5–20.

Housing stock comfort level in the arctic regions of the Russian Federation

DOI: 10.33917/mic-1.126.2026.102-114

The article provides analysis of the housing stock comfort level in dwelling areas of the Arctic zone which consists of seven indicators. The authors highlight the dynamics of change in this comfort level as an additive qualitative indicator along with its seven constituents that define housing stock improvement. Furthermore, the level of comfort depends on the population’s access to broadband internet, as the population density is low and the distances between settlements are large. In order to improve the living comfort of the population in the existing housing stock, the positions of the regions are determined in the years marking the end of the national project development periods.

References:

1. National project «Infrastructure for Life»: Resolution of the Federation Council of the Federal Assembly of the Russian Federation of November 27, 2024 No. 530-SF. URL:https://coiruk.nso.ru/sites/coiruk.nso.ru/wodby_files/files/page_6485/2._nacionalnyy_proekt_infrastruktura_dlya_zhizni.pdf

2. On the National Goals and Strategic Objectives of the Russian Federation’s Development for the Period up to 2024: Decree of the President of the Russian Federation No. 204 dated May 7, 2018. Collection of Legislation of the Russian Federation. 2018. May 14. No. 20. Art. 2817.

3. On Amendments to the Federal Law «On Gas Supply in the Russian Federation»: federal law of June 11, 2021 No. 184-FZ. ConsultantPlus Legal Reference System. URL: https://www.consultant.ru/document/cons_doc_LAW_386861/

4. From 2025, the new National Project «Infrastructure for Life» will be launched. Rossiyskaya Gazeta – Special Issue: Construction. 2024. August 9. No. 176 (9418). URL: https://rg.ru/2024/08/09/kak-programmu-nazovete.html

5. On the national development goals of the Russian Federation for the period up to 2030 and for the period up to 2036: Decree of the President of the Russian Federation of May 7, 2024, No. 309. Official publication of regulatory acts. URL: http://publication.pravo.gov.ru/document/0001202405070015?ysclid=m7gink6zt208958959

6. Residential gasification programs for 2021–2025. Gazprom: official website. URL: https://www.gazprommap.ru/program/

7. More than 85% of households in Russia have access to the Internet // Internet portal «National Projects». October 25, 2022. URL: https://xn--80aapampemcchfmo7a3c9ehj.xn--p1ai/news/bolee-85-domokhozyaystv-v-rossii-imeyut-dostup-k-internetu

8. Klevtsov V.V., Petrova T.V. Increasing housing provision of the population on the basis of mortgage lending: theoretical and methodological aspect. Fundamental research. 2013;6-3:684-687.

9. Tsypin A.P., Kabanova E.E., Gadzhimirzoev G.I. Statistical Analysis of Housing Provision of the Population of Russian Regions. Bulletin of the Saratov University. New Series. Series: Economy. Management. Law. 2023;23(1):27-34.

10. Yukish V.F. Comparison of Socio-Economic Indicators in Russian Regions with the Maximum Migration Increase and the Highest Migration Loss of Population. Economy and Business. 2021;11-1 (81):245-250.

From Prehistory to History, From Homo Sapiens to Homo Harmonicus

When you read such quasi-scientific works as “The End of History” (by F. Fukuyama) and the like, you inevitably come to the conclusion: they are written by ignorant people. History hasn’t yet occurred. Everything that was, that is and that will be – is just a prehistory, because it involves “anthropogenic” laws of development invented by imperfect man, which are contrary to natural ones. The true history will come when the world begins to follow natural laws, basing social construction on them [1-3].

References:

1. Golubev V.S. Osnovy garmonologii [Basics of Harmonology]. M.: Lenand, 2023.

2. Golubev V.S. Ocherki sotsioprirodnoy garmonii [Essays on Socio-Natural Harmony]. Moscow, Lenand, 2024.

3. Golubev V.S. Osnovy ekosotsiogumanizma [Fundamentals of Ecosociohumanism]. Moscow, INRFRA-M, 2022.

4. Golubev V.S. Na puti k garmosfere [On the Way to the Harmospher]. Ekonomicheskie strategii, 2024, no 4(196), pp. 108–113, DOI: https://doi.org/10.33917/es-4.196.2024.108-113

5. Bogomolov O.T., Vodolazov G.G., Glaz’ev S.Yu. Novoe integral’noe obshchestvo [New Integral Society]. Moscow, Lenand, 2016.

6. Golubev V.S., Kurakov A.L., Timiryasova A.V. Chelovekovedenie: Uchebno-metodich. posobie [Human Studies: A Textbook and Methodological Manual]. Moscow, IAEP; Kazan’: Poznanie, 2014.