The difficulties that arose after the entry into force of the Federal Law "On conducting an experiment to estab-lish a special tax regime "Tax on professional income"" dated November 27, 2018 No. 422-FZ require a com-prehensive study and modification of the legislative framework. Many citizens who pay tax on professional in-come do not make contributions to the pension insurance system, which is one of the reasons for the high sub-sidy dependence of the Social Fund of Russia on the federal budget. According to the authors, it is necessary to develop a way to attract citizens to participate in the pension insurance program. The article considers an ex-ample of a possible solution to this issue: the introduction of tax deduction for taxpayers of tax on professional income in part of the tax paid, and assesses its impact on the regional budgets of the constituent entities of the Russian Federation.
Research on the nature and consequences of ageism, focused on the study of the limitations of the older generation's participation in labor activity, has become relevant in recent years due to changes in the age structure of society. The coronavirus pandemic has increased the spread of ageism towards the older generation, since this age group is at greater risk of developing serious illness from COVID-19. The article presents the results of a bibliometric analysis of ageism research in modern conditions, in particular in the context of the spread of the coronavirus pandemic. The aim of the work was to study the diversity of research in the field of ageism based on the definition of thematic clusters of research areas actively developing on this issue. The logic of the conducted research included systematization of the theoretical foundations of ageism studies, assessment of the current state of solving the age discrimination problem, identification of clusters and research trends related to age discrimination that identify a close relationship between discriminatory practices and age-related perception stereotypes concerning the older generation. The methodological approach of the research was based on a bibliometric analysis and consisted in the use of VOSviewer software tools. The material for the analysis was 2,066 articles on the topic of ageism published from 1975 till 2021 in the Web of Science database. The material was analyzed using bibliometry and visualization methods. The obtained results indicate an increase in the number of research on the problems of ageism, including such areas as gerontology, psychology, educational research, nursing, business and economics, social work, etc. The bibliometric analysis shows that North American and European countries lead in the development of this problem. As a result of the research, the following thematic clusters were identified: "Attitudes and Perception Stereotypes", "Employment of Older People", "Gerontology", and "Medical Care". The results of the study will allow finding opportunities for scientific collaborations to jointly study this problem.
The authors of the study consider content analysis as a methodological approach in the study of development strategies of the federation subjects and identification of facts of integration in the conditions of transformation of the geo-regional situation and intensive changes that create a new reality for achieving the planned goals of socio-economic development of the Russian Federation territories, more complex and specific than before. To counter these changes, a new perspective on the practice of strategic management is needed. The compara-tive assessment of the development strategies of the territories of the largest agglomerations of the Russian Federation allows developing an effective system of methods for making managerial decisions in the field of strategic management. The study conducted by the authors updated the views on the strategic management of the ongoing integration in the regions of Russia by conducting a detailed content analysis of the statements of the regional elite. The results of the study revealed the effects of regional integration as well as the main trends and causal relationships. In addition, the authors propose a number of measures for managing the integration and planning processes in the current strategies of socio-economic development of sub-regional entities.
