Трансформация финансово-инвестиционного механизма на этапе шестого технологического уклада Аннотация. Статья посвящена анализу взаимосвязи теории денег и теории финансов, их трансформации в новейшей истории Российской Федерации. Авторы обосновывают вывод о том, что деньги и финансы в рыночной экономике необходимо рассматривать как специфический универсальный вид товара-деньги (денежные потоки) при их движении; раскрывают экономическую сущность финансово-инвестиционного механизма и его роль в социально-экономическом развитии национальной экономики. Для модернизации экономики страны предлагается создать специальный инвестиционный банк. Сделан вывод о том, что первостепенная воспроизводственная функция Центрального банка России и коммерческих банков как главных институтов управления финансовыми ресурсами страны, а именно инвестирование модернизации реального сектора экономики, выполняется неудовлетворительно, чтобы в условиях моноцентрической модели функционирования финансового капитала страны экономической «периферии» могли противостоять монопольному диктату мировых финансовых центров. Основополагающей целью деятельности Центрального банка России должно быть инвестирование реального сектора экономики. Это позволит на основе экономического роста поддерживать управляемый уровень инфляции и обеспечить повышение уровня жизни населения.

To expand the reproduction in the agricultural industry (a priority task of Russia), to achieve the goal of import substitution and food security, it is necessary to ensure continuous renewal and replenishment of resources. To assess the type of reproduction in agricultural organizations, average annual growth indicators taking into account resource (labour, land, capital) and economic conditions (profitability, liquidity, financial stability, turnover) were used. According to the method used for assessing the type of reproduction, organizations can be categorized into three clusters. Development problems within each cluster were determined to evaluate conditions of reproduction taking into account cluster characteristics. Agricultural organizations using the method of expanded reproduction have modern agricultural equipment, high-yielding crop varieties and highly productive animal breeds. Organizations of the second and third clusters have limited resources (labour, land, basic and working capital) and low profits.

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The authors consider the historical period of reforming the financial and taxation mechanisms of Soviet Russia and the USSR from 1917 to 1986. In 1985, M.S. Gorbachev came to power. He began reformation of the political system, the aims of which consisted in the process itself without any focus on a specific social and economic model for the state and society. Meanwhile, the epoch of the building of utopian communism in the USSR was over and in 1991, the USSR collapsed due to a number of fatal political mistakes made by Gorbachev and his associates, which led to a severe crisis. One of the most essential features of the reformed taxation system of the period is the fact of its being changed by the government to adapt it to the aims of the socioeconomic development of the peoples’ state of a new type, Soviet Russia and the USSR, through plan management of productive forces under conditions of state-owned means of production. It should be mentioned that the taxation system of Soviet Russia and the USSR guaranteed provision of financial and physical resources for the victory of the Red Army in the Civil War and in the war against the invaders. It also allowed the state to promptly industrialize the whole USSR, create the most advanced army in the world and win the Second World War, in the shortest time reconstruct economy and social sector destroyed by German occupiers and continue the accelerated socioeconomic development until the beginning of Gorbachev’s reformation. Thus, the above mentioned theoretical and practical aspects of the development of financial and taxation mechanisms of Soviet Russia and the USSR can be of practical use for scientists and practitioners not only in contemporary Russia but also in the other post-socialist countries when taking decisions of reforming financial and taxation systems.

Digitalization processes are now closely linked to the integration of economic actors. To a greater extent, production systems are interested in integration processes, as in modern conditions advanced production technologies rely on modern digital platforms. At present, production industries in the regions of the Russian Federation are developing unevenly, on the basis of digital technologies. The article discusses the process of multiple integration, defines it and highlights its structural elements. In order to compare countries in terms of the level of their digital development, they were classified according to the value of the international index of their digital economy and society. As a result, Russia is part of the last group. Consequently, the Russian Federation faced serious challenges in improving its digital status, especially in the field of production. On the basis of statistical data, the article describes the digital profile of the regions of the Russian Federation. A typology of integration processes of production systems based on digital technologies was developed. The results of the study show that within the wide variety of integration processes, the most important are those that occur on the basis of digital technologies.