The article discusses the typology of significant connections for the indicator “Group-Oriented – Self-Reliant” (“ conformism – non-conformism”) (oriented at the group – independent) within the framework of studying statistical connections with the author’s method and correlation analysis. A total of 13 significant connections were identified, two of which are moderate (the maximum is 0.41), and the rest are very weak or weak in the range from 0.19 to 0.3. It means that in terms of linear mo dels they can be ignored. At the same time, among these 13 dependencies, two strong simplest nonlinear dependencies can be distinguished which are truly crucial for the research. The strong nonlinear dependency of the variable “ Ideosyncratic type” on the variable “Group-Oriented – Self-Reliant” (“conformism – non-conformism”) was considered in detail, as well as the connection of two significant dependencies of the variables “psychopathy” and “Hermit personality type” with the same variable for comparison. All the three dependencies are similar in their linear component and within the framework of the modern approach, popular among psychologists, should be treated as a meaningful result of the study. However, in reality, only one of them is interesting to the researcher. For visual representation, graphical comparisons of the three with each other and with their regression models built on the basis of linear correlation are considered. This indicates the non-linear nature of the dependencies of the indicator “Group-Oriented – Self-Reliant” (“ conformism – non-conformism”) in the conducted psychological study.

The article discusses the problems and issues of the dynamics of the economy (GDP) of Russia under the influence of internal and external factors and conditions in the first half of 2023. Among the internal factors, measures and tools to reduce inflation, optimize the value of the key rate set by the Central Bank of the Russian Federation, the dynamics of the ruble exchange rate against the dollar and euro, the real disposable incomes of Russians, exports and parallel imports, and forecasts of the authorities and the Central Bank of the Russian Federation for GDP, for these and some other economic indicators for according to the results of 2023 and for 2024 and 2025. A short list of the most significant sanctions imposed by unfriendly countries against Russia in the first half of the year (seven months) of 2023, the adaptation of the Russian economy to the new sub–sanctioned working and functioning and its restoration on the border of the second and third quarters of 2023.

the purpose of the article is to study the mechanisms and instruments of state support for small and medium enterprises (SMEs) as a factor of political stability. To do this, it is necessary to substantiate the relevance of state support for SMEs in Russia; consider strategic priorities and directions for expanding its capacity; highlight the urgent problems of the systemic strategic development of SMEs in the current market macroeconomic conditions; outline the prospects for the development of SMEs based on the construction of a matrix of predictable risks. Materials and research methods. In the course of the work, a wide range of research methods was used. The use of the legal and regulatory method makes it possible to characterize the key elements of the domestic legal field related to state regulation of SMEs. Within the framework of the statistical method, the formation of the information base necessary for the study of the current state and development trends of SMEs is carried out. On the basis of the logical method, causal relationships are built between the patterns of development of SMEs and market factors that influence it. The analytical method creates conditions for the use of verified diagnostic tools for key performance indicators of SMEs. When using the monographic method, the most important regularities and features of the development of SMEs are focused in the current macroeconomic environment.

Relevance. In most cases, an on-site tax audit is the final stage of a lengthy tax control procedure, within the framework of which the competent authorities have formed a capacious package of evidence of the presence of facts of tax offenses. In this regard, the tasks of the on-site tax audit are concentrated on collecting and creating a material evidence base for the purpose of practical confirmation of the conclusions made. When organizing on-site tax audits, it is necessary to generate a timely response mode to the presence of signs of a potential tax offense, which are quite clearly regulated in the relevant regulatory legal acts. The identification of such signs based on the results of control and analytical monitoring serves as a motivated basis for activating the mechanism of on-site tax audit.The purpose is to evaluate the effectiveness of on‒site tax audits as a form of tax control.Objectives is justification of the choice of the object of an on-site tax audit as a condition for the cumulative effectiveness of the studied form of tax control.Methodology. Based on the application of methods of economic analysis, the work carried out a comprehensive comparative diagnosis of the effectiveness of on-site tax audits, including in the wake of comparing key performance indicators at the city, regional and state levels.Results. The materials of the presented study reveal the essence of on-site tax audits and their distinctive features, focus on the results of the analysis of the dynamics and structure of on-site tax audits in the activities of the Federal Tax Service in the city of Kursk, assess the effectiveness of on-site tax audits in the Federal Tax Service in the city of Kursk, and also consider the results of a comparative analysis of the effectiveness of on-site tax audits at the city, regional and state levels.Conclusion. The authors conclude that the on-site tax audit is the most important element of tax control, which focuses on the supervision of the quality of performance of tax obligations by institutional units.

The article contains the results of a survey of Moscow students of both sexes during the quarantine period associated with the COVID-19 pandemic. Hypersthetic reactions and self-perception were studied. It is shown that the proportion of students with a high overall level of hypersthetic reactions was 5.8 %, with an average – 27.5 %, with a low – 66.7 %. All private indicators of this parameter are registered in the low range of values with a tendency to the average level. The most pronounced reaction turned out to be “paying attention to different situations, events or stimuli that I had completely ignored before.” The results of a comparative analysis of data by gender are presented; girls have a significantly higher overall level of hypersthetic reactions. All indicators of actual self-perception turned out to be moderately pronounced, indicating its adequacy. Intersex differences were found in the assessments of “free” and “healthy”. Attention was drawn to the fact that the Pearson correlation analysis did not show a connection between hypersthetic reactions and self-perception - they were identified using the method of statistical relationships research within the framework of the synergetic approach and the nonlinear psychology of M.M. Basimov.

The article for the first time describes the theological and legal views of a famous Moscow imam ‘Abdulwadud Fattaheddinov’ (1882–1954), identifi ed on the basis of analysis of one of his publications in “Shura” Journal. Presenting a detailed critique of two Qadimist fatwas, it quite vividly characterizes its author as a consistent progressive man who denies blind imitation of tradition in matters of religion, who calls for modern rational proofs of Islamic truths and explanations of the Quran, the author comes as a supporter of a principle of “Sharia goals” and a defender of women’s rights. At the same time, the theologian bases his fatwa-making not only on his own interpretation of the sacred primary sources, but also appeals to classical works of a traditional for Tatars Hanafi madhhab. The research for the first time among Russian Muslims coveys the need for the translation of Quran and other Islamic literature into Russian. The paper also reports the unknown fact of the fi rst neophyte Muslims appearance in Russia just after granting freedom of conscience by the Provisional Government in July 1917.