Subject. Theoretical aspects of spatial development and mechanisms of its financial provision. Objectives. To develop approaches for improving the system of financial provision for spatial development in the Russian Federation, aimed at reducing inter-regional disparities, enhancing the financial stability of regions, and stimulating their socioeconomic growth. Methods. The following general scientific methods were used: analysis, synthesis, induction, analogy, comparison, and generalization. Results. The theoretical aspects of the state’s spatial development were examined. An analysis of the evolution of theoretical provisions on spatial development in Russia was conducted. The mechanisms of its financial provision were summarized. Conclusions and Relevance. In 2024, Russia approved a new Spatial Development Strategy, and in 2025, the plan for its implementation was adopted. Based on this document, budgets of public legal entities should be formed. The article pays considerable attention to inter-budgetary transfers. The share of grants aimed at equalizing budgetary provision is decreasing compared to subsidies from the federal budget. The level of state debt of Russian regions in the form of budgetary loans has increased significantly; these loans have replaced commercial borrowings. Initiative budgeting was considered as one of the potentially important directions for spatial development in Russia. Proposals regarding the prospects of the Spatial Development Strategy and instruments for its financing were formulated. The budget policy of the Russian Federation regarding the financial provision of spatial development.

Whither the federal budget?

The paper examines the status of the mineral resource base of diamonds, precious (gold, silver, and platinum group metals), and base (nickel, cobalt, copper, lead, and zinc) metals (DPBM group) of the Siberian Federal District, as of January 1, 2024. The reproduction of the mineral resource base at the expense of all funding sources is analyzed for the period of 2020–2024. The risks that affect the long-term sustainability of the mineral resource base are shown. The need is substantiated to strengthen the early-stage geological exploration funded from the federal budget to increase the forecasted resources and to create an "exploration potential".

Abstract Researchers have long studied how organizational budgets relate to performance, but how do employees themselves experience the effects of budgetary decisions? Given widespread attention to political dysfunction in US federal budgeting, conventional wisdom holds that employees are negatively affected by budgetary uncertainty (volatility, delays, and stop‐gap measures). We test how budget size and uncertainty are associated with US federal employee attitudes using survey and archival data from 2005 to 2020. Results provide some evidence that employee job satisfaction improves with enhanced funds, but there is little to no support for the notion that budgetary uncertainty influences federal employees' job satisfaction.

Objective: To study the characteristics of population consumption of combined glucose-lowering drugs (GLDs) in pharmacy organizations of the Russian Federation (RF) for the period from 2021 to 2023. Material and methods. Using the tools of pharmacoepidemiological monitoring, a multicenter study was conducted to assess the implementation of GLD fixed-dose combinations (FDCs) in the retail sector of the pharmaceutical market of 85 RF subjects. The range and volume of retail sales (in packages and rubles) of GLDs from 13 groups of the Anatomical Therapeutic Chemical Classification System (including FDCs) were analyzed using the database of the product range of medicines of the AlphaRM company (Russia). The content, comparative, systemic, retrospective, logical, and graphical analysis, as well as the methods of grouping and descriptive statistics were used. Results. The structure of retail sales was found to be dominated by foreign FDCs. Thus, out of the 16 FDCs included in the State Register of Medicinal Products, 12 are produced by foreign companies. A list of combinations of GLDs that have no Russian analogues was compiled, which includes “alogliptin + metformin”, “alogliptin + pioglitazone”, “vildagliptin + metformin”, “dapagliflozin + metformin”, etc. By the end of 2023, the volume of pharmacy sales of FDCs had amounted to 4,677 billion rubles (about 98% are sales of imported drugs). In the period from 2021 to 2023, the average retail price of 1 package of a combined drug increased from 927 to 1261 rubles, while the average retail price of 1 package of an imported drug was 5.5 times higher than that of the respective domestic drug. The share of FDCs in the structure of retail sales of GLDs (in physical terms, i.e., the number of packages) was about 8%. The most popular among pharmacy customers are imported combined drugs with metformin (Galvus ® Met, Reduxin ® Forte, Glibomet ® , Glucovans ® , Vipdomet ® , Sigduolong ® , Sinjardi ® , Yanumet ® ), domestic drugs of the “metformin + glibenclamide” combination (Metglib ® force, Metglib ® , Glibenclamide + Metformin ® ), as well as with other combinations (Glidica M ® and Glimecomb ® ). When compiling the marketing profile of GLD FDC group, it was found that triple combinations of GLDs are not registered in the RF. This limits the ability of physicians to prescribe rational pharmacotherapy regimens. Conclusion. The results obtained can be used by healthcare managers when assessing the need for drugs prescribed for the treatment of diabetes; when planning funds allocated from federal and regional budgets for the provision of medicines to these categories of beneficiaries, as well as when developing measures for improving drug support for patients with diabetes. In addition, the results may serve as a basis for the development of programs aimed at supporting the domestic pharmaceutical industry.

ABSTRACT Climate adaptation exhibits epistemic and operational ambiguity due to its close association with development policies. While this challenges adaptation finance tracking, it may potentially reduce its exposure to political opposition. This article analysis the volume, distribution and evolution of public adaptation finance in Brazil during the first implementation cycle of its National Adaptation Plan (2016–2020), a period characterized by political instability and rise of climate denialist discourses at the federal level – especially from 2019 onwards, when President Jair Bolsonaro took office. Using an original dataset combining domestic federal budget and international bilateral and multilateral financial flows, the study finds that public adaptation finance totalled US$ 992.8 million over the period, of which 81% came from domestic sources. Total adaptation finance was more than 40 times lower than disaster-related monetary losses, and corresponded to only 0.008% of Brazil’s GDP. During Bolsonaro’s climate denialist government, NAP-related budget expenditures decreased, while international adaptation finance increased. The largest decrease in NAP-related expenditures occurred between 2019 and 2020 (−43.7%), when Bolsonaro’s government was effectively in charge of budget execution. In contrast, domestic adaptation finance remained relatively stable under the Rousseff and Temer administrations (2016–2018), despite fiscal and political constraints. Findings suggest that NAP expenditures which were intertwined within development budgets were preserved from larger reductions under climate denialism. Results contribute to emerging understandings of how public adaptation finance behaves in the face of denialist discourses and disputes on adaptation framing, and address a gap in the literature regarding data availability on the role of domestic adaptation finance. Key policy insights Domestic adaptation finance is closely embedded within development-aimed national budgets, which may contribute to sustaining some adaptation-related expenditures during periods of climate denialism. Domestic public budgets are central to adaptation finance resilience: with 81% of public adaptation finance in Brazil originating from domestic sources between 2016 and 2020, national budgets constitute a primary pillar of adaptation finance. Denialist discourses affect domestic and international adaptation finance differently. In Brazil, domestic adaptation finance declined during the Bolsonaro administration (2019–2020), while international adaptation finance increased, suggesting a rebalancing of funding sources rather than a uniform suppression of adaptation finance.

Aim. To analyze the current legislation of the Russian Federation and organizational forms of forensic examination in terms of the possibility of using an electronic digital signature to sign an expert report. Methodology. The current provisions of federal and intradepartmental regulatory and legal sources governing forensic activities in the Russian Federation are analyzed. A systematic method was used to analyze the possibility of using an electronic digital signature to sign an expert report in the context of current legal realities. Results. The study found that there are no restraining factors now that could limit forensic experts in using an electronic digital signature for the procedurally correct execution of an expert report. Significant advantages have been identified for this form of signing the report which are associated with a reduction in the time required to produce expert assessments, an increase in the mobility of interregional interaction between judicial, investigative and expert bodies and a reduction in transport, postal and logistics costs which are borne by the parties and the federal budget when appointing examinations, reducing the likelihood of damage to fragile and dilapidated objects of forensic examination. Research implications. The results of the research contribute to the practice of forensic examination, develop the possibilities of digital document management in the system of judicial and investigative authorities and forensic institutions, and promote further digitalization of forensic activities in the Russian Federation.

This article aims to analyse the administration of public funds and distributive conflict during the Brazilian civil-military dictatorship (1964-1985), questioning the role of economic groups in the allocation of the federal budget during this period, particularly large infrastructure construction companies. The purpose is to understand the impacts of the 1964 coup on the allocation of state-controlled resources and which social groups and classes benefited from and were harmed by budgetary policy during the period. The text is part of the recent historiographical debate on the role of business leaders in the Brazilian dictatorship and uses the concept of public funds developed by Francisco de Oliveira. The main source for the article is the Statistical Yearbook of Brazil published by the Brazilian Institute of Geography and Statistics (IBGE), which provides annual data on the actual budget. After verifying high expenditures in the military portfolios and in the ministries responsible for infrastructure works, we conclude that the business-military pact of the dictatorship was not only about a political relationship and division of power, but also involved the distribution of resources and appropriation of public funds directly by these agents.

Objective of the study: to analyze the budget impact of cytogenetic studies before prescribing first-line treatment regimens for multiple myeloma (MM). Materials and methods. The pharmacoeconomic study was performed using the method of “budget impact” analysis. This method allows estimating the financial consequences of introducing new medical technologies, diagnostic approaches or treatment methods within the established budget of the health care system. The main objective of the analysis was to study the changes in the financial burden on the health care system when cytogenetic studies are used in the treatment of multiple myeloma (MM). Results. A review of the literature has demonstrated that limited data are currently available on the clinical efficacy of regimens in the first-line treatment of MM, both in patients with normal and high cytogenetic risk. The budget impact analysis showed that if cytogenetic testing was performed on all patients before starting therapy, and VMP mode was given to 13,7% of patients with high cytogenetic risk among newly diagnosed patients as first-line therapy, instead of Rd or VRd modes, budget costs would increase by 11,01%. Conclusion. In summary, the conducted pharmacoeconomic study showed that the choice and prescription of first-line therapy based on cytogenetic study data (in particular, in case of high cytogenetic risk, the prescription of VMP instead of Rd or VRd) is a clinically effective and economically justified approach to the organization of medical care for adult patients with multiple myeloma in the territory of the Russian Federation. Despite the identified increase in federal budget expenditures when applying this strategy, the results of the study confirm that the use of a personalized approach can improve clinical outcomes and quality of life of patients, which justifies the additional costs.

A region's tax potential is the amount of taxable resources, the maximum amount of tax revenue that a region can earn with the efficient use of its available resources under current tax legislation. This indicator characterizes the level of a region's development and is used to analyze and forecast the level of revenue for regional and local budgets and to assess the financial significance of the region's economic activities. This indicator is crucial in regulating interbudgetary relations: based on its value, subsidies from the federal budget are allocated, which ultimately leads to increased regional budget revenues. The relevance of this study is due to the following: tax potential underlies differences in the level of socioeconomic development among regions. Many regions have low estimated budget capacity, which prevents them from fully meeting their expenditure obligations. Therefore, it is necessary to equalize the budget capacity of the constituent entities of the Russian Federation by providing appropriate subsidies. The purpose of this study is to examine the tax potential of regions, existing calculation methods, areas for increasing tax potential, the role of subsidies in equalizing regional budgetary capacity, and the results of equalization. Materials and Methods. The research base included Rosstat data on the per capita budget, subsidies for equalizing regional budgetary capacity, reports from the Federal Tax Service of Russia on the assessment and collection of taxes and fees in the consolidated budgets of constituent entities of the Russian Federation, and data from the Accounts Chamber on the results of equalization. The article utilizes the following methods: analysis and synthesis, grouping, generalization, tabulation, comparison, and others. The study found that existing methods for calculating tax potential have both positive and negative aspects, and none of them can be considered universal. The complexity of accurately calculating tax potential is due to the fact that many factors influence its value. The need to create a unified methodology for calculating tax potential is driven by the fact that the fairness in the distribution of subsidies for equalizing budgetary capacity depends on the accuracy of this indicator's calculation.

This article discusses six issues in the budgeting process. The first essay addresses the federal budget process, with the second describing constitutional issues related to a line-item veto. The essay proposes that Congress adopt a Single Subject Rule that is similar to the rule in Florida. The remaining four essays describe budgeting issues that exist in the New York State budget process. The third essay outlines a proposal to tax New York State drug manufacturers. Such a bill would likely face federal opposition under the Commerce Clause, the Dormant Commerce Clause, and possibly the Supremacy Clause. The fourth essay adopts a more conversational approach, in which the parties to a negotiation consist of the bill’s proponents, while the other parties include the New York State House and Senate. The idea behind this essay is to familiarize the reader with how to conduct, suggesting what to say, and when to say it. The fifth essay explains how to handle a surprise budget addition. The sixth and final essay discusses under what circumstances a municipal bond issue is appropriate.

The sharp decline in oil prices in mid-2014 had profound and cumulative effects on the fiscal policies of many rentier states, with Iraq among the most severely affected. The reduction in oil revenues, coupled with the substantial costs of the war against ISIS, led to a significant federal budget deficit and placed the Iraqi economy under severe strain, resulting in a deep economic crisis. This crisis reflects Iraq’s rentier economic structure, as oil exports account for approximately 97% of total exports, diminishing the relative contribution of other sectors to GDP. In the absence of a clear policy to diversify revenue sources, the economy remains highly vulnerable to fluctuations in oil prices, deepening structural imbalances. To overcome the rentier trap, effective strategies are required to diversify revenue sources and establish a solid economic base insulated from the risks of volatile oil markets. At this stage, implementing value-added tax (VAT) measures and strengthening the role of the private sector in economic activities represent appropriate strategies for revenue diversification, while ensuring exemptions for essential goods to protect vulnerable groups. This research employs a descriptive-analytical approach to clarify the nature and significance of VAT, highlight the necessity of private sector participation in economic activities, and identify the key obstacles and components involved in diversifying Iraq’s economic base.

Sweeping proposed reductions in the FY 2026 federal budget are raising alarms across the mental health field, with advocates and field leaders warning of severe consequences for state mental health systems already straining to meet rising demand. The administration's budget proposes cutting more than $1 billion from the Substance Abuse and Mental Health Services Administration (SAMHSA) and consolidating or eliminating several core mental health and prevention programs — changes that experts say could jeopardize crisis services, community supports and prevention infrastructure nationwide.

Aim . To study the stages of insurance premium reforms in Russia and determine their role in the implementation of socially significant functions of off-budget funds. Methodology . Based on the reporting data of the Federal Tax Service of Russia, an analysis of the reforms of insurance contributions, income and expenses of social extra-budgetary funds was conducted. To write this topic, the author used modern methods of scientific research such as analytical, statistical, methods of grouping, graphical and tabular presentation of data, which allowed achieving the goal. Results . The problem of insurance premiums, which cannot fully provide social extra-budgetary funds with their financial resources, is outlined. The ill-considered and unjustified decision of legislators to reduce the rates of the single social tax (UST) from 35,6 to 26,0% by 9,6% led to an imbalance in the Pension Fund budget. As a result, the Pension Fund deficit did not decrease, but on the contrary increased from 94 to 400 billion rubles. A significant share in social extrabudgetary funds is occupied by inter-budget transfers, which are allocated from the federal budget and budgets of the constituent entities of the Russian Federation. Research implications is the need to unite two off-budget funds in the creation of a single Social Fund to reduce the administrative costs of these funds. As a result, it was revealed that the main items of expenditure today are expenses on pensions and social security, expenses on the protection of family and childhood.

The significance of the research topic can be attributed to the substantial dependence of regional budgets on federal transfers, resulting from the excessive centralization of fiscal revenue in the federal budget. There are no taxes in the local fiscal revenues that stimulate economic growth (VAT, income tax). Regional budgets do not receive VAT, and resource-extracting regions do not receive mineral extraction tax, hydrocarbon revenue tax. The purpose and objectives of the study are to analyze the effectiveness of the fiscal mechanism, the consequences of centralization using the example of budgets and the level of socio-economic development of Moscow and the Siberian Federal District. The research established that the advancement of regions is not possible without redistributing fiscal revenues to regional and local budgets.

The 2022 development of the Russian aggression in Ukraine has stirred up the long-silent waters of the European energy dimension. The European Union’s (EU) reaction was strong and surprisingly swift in comparison with the lax response to the start of the war in 2014. The consequent geopolitical shifts could be compared to those of the early 1990s, and the changes in traditional demand – supply energy relations are especially radical. With Russian coal and crude oil imports under sanctions, the European Union also quickly turned away from Russian natural gas. Natural gas, being the key Russian energy export commodity, lies at the centre of this paper. In the wake of the invasion and the decrease in gas exports to Europe, and with the federal budget being largely dependent on revenues from primary commodity exports, it is clearly apparent that Russia needs to look for customers elsewhere. One of the apparent options is to tap into the Russian Arctic export potential. The primary aim of this paper is to analyse the Russian Arctic export potential and to evaluate its capacity to replace the lost volumes using liquefied natural gas (LNG) export facilities. The authors use diachronic comparative analysis to evaluate Russia’s export capacities in the Arctic and compare them to the situation before the war and in the following years up to 2040. The authors are thus able to assess the potential and possible impact the new Arctic export facilities may have on Russia’s ability to offset the lost European market.

This article is dedicated to examining the issues of implementing artificial intelligence tools in the management processes of program expenditures of the federal budget. Based on the reviewed experience of their application in the Ministry of Finance of Russia, the Ministry of Economic Development of Russia, and the Ministry of Digital Development of Russia, it seems that the questions of using artificial intelligence in the management of program expenditures of the federal budget require a comprehensive theoretical and legal understanding. During the examination, the author conducted an analysis of the implementation of artificial intelligence technologies in the format of the Electronic Budget 2.0. As a result of the analysis, the author presents proposals for the further functioning of artificial intelligence technologies in the process of developing and executing state programs of the Russian Federation within the framework of the budget process, as well as recommendations for updating the existing regulatory legal foundations for regulating artificial intelligence in the budget process. The study applied formal legal, comparative legal, and systemic methods, as well as methods of legal modeling and analysis of law enforcement practice. The analysis utilized legal acts, program documents, and official materials from federal executive authorities, along with a generalization of departmental experience in implementing artificial intelligence technologies in the budget process. The scientific novelty of the study lies in the comprehensive theoretical and legal analysis of the use of artificial intelligence technologies in managing program expenditures of the federal budget, taking into account the specifics of the digital transformation of the budget process. For the first time, the approaches of the Ministry of Finance of the Russian Federation, the Ministry of Economic Development of the Russian Federation, and the Ministry of Digital Development, Communications and Mass Media of the Russian Federation to the implementation of artificial intelligence at various stages of managing program expenditures have been systematized and compared. It is substantiated that artificial intelligence can serve as an effective tool for reducing procedural costs in the budget process without redistributing budgetary powers and substituting the discretion of officials. The conclusion is drawn about the necessity of forming special legal regulations for the application of intelligent services in the "Electronic Budget" system, including establishing their status, requirements for transparency and verifiability of algorithms, as well as a clear delineation of responsibility between humans and AI.

Sustainable Development Goal (SDG) Target 3.d focuses on measuring a country’s strengthening of self-contained early warning, risk assessment and management, and health risk reduction through core International Health Regulations (IHR). IHR is an instrument of international law, adopted pursuant to Article 21 of the World Health Organisation (WHO) Constitution, and is legally binding on 196 States Parties, including all 194 Member States of WHO. This paper examines how Nepal endeavours to achieve this target in the context of the country’s transition to a federal governance system. A performance audit was conducted, utilising data from secondary sources (2016 onwards), including government publications, reports from international agencies, and peer-reviewed academic articles. A specific case study on the response to COVID-19 was included. Analysis was conducted in accordance with the International Organisation of Supreme Audit Institutions (INTOSAI) guidelines for self-contained report evaluations, focusing on possible divergence and convergence, the Leave No One Behind (LNOB) principles, cross-domain considerations, and structural finance. Progress is undermined by a controlled information vacuum. Since the last IHR was issued in 2015, the country has been in a state of stagnation, albeit self-sustaining. Although the country has a constitutional basis for health, policy and implementation levels are characterised by widespread vertical and horizontal misunderstandings among federal, provincial, and local governments. The COVID-19 response relegated the issue of ‘proliferated temporary control mechanisms’ or missing rational command systems. Financial analysis showed what appeared to be “firefighting” models, which allocated declining investments to the core preparedness functions like epidemic control, which fell to 2% of the federal health budget in 2021/22, and spending for COVID-19 emergencies, which constituted 36% of the federal health budget in 2021/22. The overarching Target 3.d monitoring and evaluation mechanisms were weak and lacked specified operations for subnational units. The systemic governance and financing issues inherent to transition federalism, which are inescapable for Nepal, pose acute challenges to achieving SDG Target 3.d by 2030. Scaling the governance system while strengthening IHR financing and core systems, and monitoring discretion through proactive mechanisms, is imperative for the resilience of the National Public Health System.

The article analyzes the results of the implementation in the southern regions of Russia of such priority non-profit partnerships as “Labor Productivity” (NP PT), “Small and Medium-Sized Entrepreneurship and Support for Individual Entrepreneurial Initiative” (NP SME) within the framework of the federal projects (FP) included in them. The main source of funding for the NP PT is the federal budget, from which a significant portion of funds is distributed between regions through the mechanism of interbudget transfers. All regions of the Southern Federal District have their own regional projects synchronized with the FP from the NP PT, but some of them participate in the implementation and achievement of non-financial results. Within the framework of financing of the Federal Project L1 “Systemic measures to improve labor productivity” included in the NP PT, only Rostov Oblast and Krasnodar Krai have corresponding expenses from the Southern Federal District. The most popular event of FP L1, implemented by all regions of the Southern Federal District, is the holding of a competition of best mentoring practices among enterprises “ participants of the NP, which is the main result in the implementation of the FP. The level of funding for FP L2 “Targeted support for increasing labor productivity at enterprises” as part of the NP PT in the regions of the Southern Federal District strongly correlates with the indicator of the number of participating enterprises. There are 7,172 participating enterprises from 85 subjects of the Russian Federation (excluding new regions), of which 740 are enterprises from the South of Russia. The SME NP includes a whole range of federal projects. The updated structure of the SME NP is built on the principle of covering all levels of entrepreneurship: three FPs are focused on its different categories, and the fourth is focused on the digitalization of interaction between business and the state. In some regions of the Southern Federal District in 2023, there were “bursts” of funding, mainly these were expenses for FP I5 “Acceleration of SMEs”. In the new NPs of the “third wave”, launched in 2025, the SME NP and NP PT will be combined into one federal project NP “Efficient and Competitive Economy”.

Background. The article analyzes the prospects for the development of wine tourism in the Rostov region as a key area of agritourism. The authors consider wine tourism as a dynamically developing sector that combines cultural, gastronomic and natural aspects, which can become an important element of the region's economy. The Rostov region, with its favorable climatic conditions and rich history of viticulture, has significant potential for the development of this area. The article analyzes the current state and prospects for the development of wine tourism, and offers recommendations for its successful implementation. Particular attention is paid to the integration of wine tourism with other types of tourism, such as cultural, ecological and rural tourism. The authors emphasize the need for infrastructure development, active promotion of the region in tourist markets and state support for the successful development of wine tourism. The article also discusses the Don Valley cluster, which combines the natural, cultural and infrastructural resources of the region, making it a promising area for tourism development. Specific activities such as wine festivals, master classes and educational programs are proposed that can help promote the region as a wine-making center. Purpose. The purpose of this article is to analyse the prospects for the development of wine tourism in the Rostov region as one of the key areas of agritourism. The authors consider wine tourism as a dynamically developing industry combining cultural, gastronomic and natural aspects, which can become an important element of the region's economy. Materials and methods. Currently, such a direction as agrotourism is becoming increasingly popular, an important component of which is wine tourism, which contributes to the development and promotion of products of small and medium-sized agricultural enterprises. In this regard, there is a tendency to organize narrowly focused wine tourist routes, including visits to vineyards and tastings of the products produced there. Agricultural tourism has several directions in determining its meaning. Thus, N. A. Mironova, 2020 and M. V. Muravyeva, 2016 consider the legal aspects of the Russian Federation in relation to agricultural tourism, which reveal the type of tourism under study as an activity that is directly aimed at improving social conditions, increasing the economic efficiency of a particular rural area and creating a competitive environment in the tourism market through the participation of tourists in agricultural processes. They emphasize that agritourism allows tourists not only to relax in the natural environment, but also to take part in agricultural work, which makes it attractive for those who seek an authentic experience. Results. The development of wine tourism in the Rostov region demonstrates significant potential, but requires a systematic approach and consideration of current trends. The analysis conducted allowed us to identify key aspects that can contribute to the successful implementation of this direction. Rostov Region has unique natural conditions for viticulture. The region's climate, which combines moderate continentality and a sufficient number of sunny days, creates favorable conditions for growing industrial grape varieties. According to the Russian Ministry of Agriculture, in 2022, the area of vineyards in the region amounted to 1,850 hectares, which is 15% more than in 2020. This indicates a growing interest in winemaking in the region. The infrastructure of wine-making enterprises is actively developing in the region. Today, there are more than 20 wineries in the region, including large enterprises such as Tsimlyanskie Viny and Elbuzd. These enterprises not only produce wine, but also offer excursions, tastings and master classes, which forms the basis for wine tourism. Another important aspect is the growing interest in domestic tourism in Russia. Currently, there is a reorientation towards domestic tourism. This creates favorable conditions for the development of wine tourism in the Rostov region, which can offer unique tourist products. Conclusion. The conducted research allows us to draw a number of conclusions. Rostov Region has favorable natural conditions for viticulture and a rich history of winemaking, which creates a solid foundation for the development of wine tourism. There are already more than 20 wineries in the region offering excursions, tastings and master classes, which forms the basis for further development of this area. The Don Valley cluster has significant potential for tourism development. The combination of natural, cultural and infrastructure resources makes the cluster a promising direction for tourism development in the Rostov Region. Its unique natural conditions, rich cultural and historical heritage and developed transport network create favorable conditions for attracting tourists. Sponsorship information. The article was prepared within the framework of a subsidy from the federal budget to educational institutions of higher education for the implementation of activities aimed at supporting student scientific communities. EDN: CALYNI