The article “Basics of Business Ethics in Russia: Past and Present” examines the first manifestations of the norms of business ethics, using the example of a large class, the merchants. Some aspects of merchant life are touched upon, which show how and how the first business contacts are held, what the merchants adhere to and what principles the merchants adhere to in conducting business. Examples are given that indicate the moral component of business and examples that go beyond the framework of this component. The author of the article considers the coexistence of ethical principles and norms with the sphere of entrepreneurship. The business ethics of Russia in the historical context is most probably seen in the example of merchants. Merchant life consisted of many aspects, each of which, in one way or another, influenced the formation of the ethics of entrepreneurship in this environment. Russia of that time was characterized by deep religiosity, which influenced business relations, and the backlog from Western countries, which gave impetus to the comprehension of the new and the search for ways of international cooperation. The views of foreign and domestic businessmen often differ, largely due to different cultural traditions, mentality, and attitude to business. The author also points to an interesting example of business ethics in the Old Believers business environment. Ethical principles form the core of entrepreneurial activity. Their significant significance is evidenced by the fact that in 1912, the Russian business community adopted its first ethical code, entitled “The Seven Principles of Business Management in Russia”, which PN places in its book. Shikhirev. Modern business ethics, of course, differs from the previous one. New types of cooperation appeared at a distance - network technologies, a modern deal can no longer be imagined without various kinds of contracts and agreements, and the business itself consists of many business plans, tenders, meetings, meetings, etc. But, of course, echoes of history can be found today. The picture of modern Russian business ethics, today, is viewed from different angles, in particular, an interesting example is the comparison of views from foreigners and from our compatriots. In conclusion, the author makes the following conclusions: The development of Russian entrepreneurship has gone a long and difficult path. Many traditions and ways of doing business have been formed, patronage and charity are the brightest traditions. Religious principles defined many aspects of entrepreneurship and helped to find moral guidelines. Historical examples vividly reflected on the current state of Russian entrepreneurship, as many businessmen still do not conduct their business contrary to religious considerations, a high percentage of philanthropy is noteworthy. Modern entrepreneurship is closely related to the concept of responsibility, social and corporate. So that this responsibility can be clearly understood by all business participants, various corporate codes and declarations are introduced and adopted, also at the global level. The development of business ethics has many perspectives, the achievement of many goals will allow our country to achieve a high level of development not only in the international arena, but within the country.
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