In the context of global economic transformation and the growing role of emerging market countries, the BRICS group is often viewed as a monolithic actor capable of offering an alternative development model. However, the hypothesis of this study is that, despite shared geopolitical goals, the economic strategies of BRICS member countries diverge significantly under the influence of national fiscal and trade policy choices. To test this hypothesis, a cluster analysis method was used based on 15 indicators (mean values, standard deviation, and trend) for 22 countries.

The results of the analysis confirmed the divergence hypothesis. The BRICS countries were divided into different clusters, reflecting fundamentally different development models. China and India were included in the cluster of dynamically growing economies with moderate tax burdens and trade liberalization policies. Meanwhile, Brazil and South Africa were classified as countries in the “middle-income trap”, characterized by high tax burdens, complex regulations, and, consequently, a large shadow economy (over 40% of GDP). Russia and South Africa, while high-income, exhibit high growth volatility due to dependence on commodity markets and institutional weaknesses.

The clustering conducted in the study allowed us to identify the determinants of the BRICS countries’ inclusion in various strata of the global economic hierarchy. Development models largely depend on fiscal factors (tax and customs-tariff policies), which in turn influence the scale of the shadow economy and, ultimately, determine growth rates. Five fundamentally different patterns of economic growth were identified, refuting the hypothesis of a monolithic BRICS bloc. Cluster 0 demonstrates a “dynamic development” pattern – an export-oriented model with high investments in human capital, which ensures sustainable growth with a moderate shadow economy. Cluster 1 is characterized by a “protectionist stagnation” pattern: despite high customs barriers, weak fiscal institutions lead to the formation of a gigantic shadow sector, limiting the potential for sustainable growth. Cluster 2 represents a “middle-income trap” pattern, where excessive tax burdens suppress business activity, resulting in minimal growth rates and the scale of the shadow economy. Cluster 3 exhibits a “rent volatility” pattern: high per capita GDP is combined with growth instability due to dependence on commodity markets. Low tariffs and tax burdens do not compensate for institutional vulnerability, manifested in a moderately high level of shadow economy.

Thus, the optimal model is a balance of taxation, trade openness, and investment in human capital, while protectionism, excessive tax burdens, and dependence on commodity markets contribute to slower growth.

The study demonstrates that the key determinants of economic success and sustainability are not formal membership in an integration bloc, but specific national choices regarding tax and tariff policies. The effectiveness of these choices directly impacts the growth rate and scale of the shadow economy, determining a country’s place in the global economic hierarchy.

The level of development of machine tool industry is highly dependent on the external factors including changes in international politics, improvements in technology and innovation growth as well as the pace of economic development, and has a direct impact on the competitiveness of any country. The existing global level of development of the machine tool industry is characterized by convergence of technologies and significant digital trans- formation, which requires taking a fresh look at understanding the term “machine” gining it a status of “cyberphysical systems”, which acquires the qualities of hybrid equipment capable of performing a wide range of technological operations.

During the research the authors identified the technological and institutional problems of the machine tool industry. The specificity of the domestic industry lies in the high degree of import dependence. One of the reasons is the low level of competitiveness of domestic products on the world market, which is due to the low level of technological equipment of the production process of machine tools. At the same time, there is a lack of effectiveness in the formation and practical application of long-term planning documents. Based on the identified problems, a set of economic and managerial measures related to the sustainable functioning of the machine tool industry in the Russian Federation is proposed.

The purposes of the study are to theoretically justificate the term of the machine as a cyberphysical system, which involves a complex of technological and economic components of production activity, and to reveal the key problems of the machine tool industry in Russia and determine the directions of its development.

The authors of the article suggest a complex approach to define the concept of “a smart cyber-physically controlled machine tool” taking into account its both technological and economic aspects. It allowed to formulate an expanded definition of a new generation machine tool, which can be useful in the development of the relevant Russian standard and streamlining the use of the necessary terminology.

The issues and tools of improving the effectiveness of production system management, especially in the context of a growing dynamics of the technological process, are among the most important in the theory and practice of management. Identification of the development vector and priorities is possible only upon evaluation of the object’s current state. Determination of the new approaches of a complex development of the evaluated so­cial and economic object requires improving the mechanisms of assessment of its condition. The author justifies the relevance of introducing a new “production entropy” concept and suggest the evaluation matrix of measuring the depth of entropy trends in the production functions, management processes, organizational systems under study. The evaluation matrix model covers a variety of options in the three-dimensional space forming a vertical metric scale “negentropy – entropy”. The three-dimensional matrix (M3D) model which pos­sesses the features of the constructive organization in the system space of interrelations of functions and purposeful processes was considered as the reference sample of the production system. For the most effective solution of the tasks set the author uses graphic modeling of conceptual objects as the means of formalizing the “visual design”. Graphic and mathematical modeling has made it possible to coordinate production processes and functions, create the form and the mathematical model of the production function within a single system en­vironment. Controlling the production entropy will ensure timely identification of the risks of plunging production systems into a state of process disorder and functional chaos, and, accordingly, take measures to minimize them.

A characteristic feature of the period from 2014 to the present has been a consistent deterioration of the external conditions for Russia’s socioeconomic development due to anti-Russian sanctions imposed by unfriendly states, as well as declining global economic stability. Under these conditions, the role of the federal budget and fiscal policy as factors in the country’s socioeconomic development is increasing. This article provides a compre­hensive analysis of the evolution of Russia’s fiscal policy during the period of structural transformations caused by successive waves of international sanctions (since 2014), the COVID-19 pandemic, and the emergence of a new geopolitical reality. The objective of the study is to identify and systematize the key trends in the transformation of Russia’s fiscal policy from 2014 to 2027, assess its effectiveness as a tool for adapting to external challenges, and formulate promising areas for development. The study covers the period from 2014 to 2027 and identifies key adaptation mechanisms and strategic priorities. The methodo­logical framework is based on a comparative analysis, generalization, and formalization of data on federal budget execution and the dynamics of macroeconomic indicators. The theo­retical and methodological foundation of the study is formed by the works of domestic and international researchers on the socioeconomic development of the state and the role of the state budget. The results indicate a paradigm shift in fiscal policy: from a policy of stabiliza­tion and reserve accumulation in response to the shocks of 2014–2016 to a policy of active­ly stimulating structural restructuring of the economy and technological sovereignty after 2022. Key trends have been identified: a shift in focus to non-resource revenues, outpacing growth in defense and social spending, the introduction of progressive taxation elements, and an expanded horizon for strategic budget planning. The article assesses the risks asso­ciated with persistently high inflation and growing debt burden and formulates recommen­dations for increasing the flexibility and effectiveness of fiscal policy in an environment of permanent uncertainty.

Current economic situation both at macro- and micro-level is characterized by permanent changes. The response of the business entity is quite predictable, justified and logical, and it is not doubted in the modern theory and practice of management. The relevant issue is the format of such a response, which is based on organizational transformations of different nature but, in spite of this, in one way or another, capable of combining and forming sustainable scientific approaches and practices of organizing effective management systems. Modern paradigm of management implements two strategies (concepts) of organizational transformations: reengineering and change management. The above mentioned strategies have specific features in theoretical interpretation as well as in their practical realization, possess certain convergence of the propositions in scientific and empirical aspects of public production management.

Theoretical and methodological grounds for solving the problems of the study are based on applying the principles of system, risk-oriented, programmatic-targeted and situational-sce­nario approaches. The informational basis of the scientific research involves the works of do­mestic and foreign scientists on the selected issue.

As a result of the study, the authors have verified the convergence and differences of the main propositions of the concepts “change management” and “reengineering”, determined their subject areas, theoretical basis and methodological principles, identified the directions for de­velopment and integration of the concepts under study.

The definition of the cost of an investment project at the stages of formation of the concept and pre-investment research using specific indicators is considered as a specific tool for such integration.

It has been stated that integration of reengineering and change management at the corporate level will make it possible to ensure both sustainability in development and flexibility in in­teraction with the surrounding economic environment, increase the life cycle of the business entity and its products, and in the end, not only create competitive advantages, but also gain a synergistic effect from such integration.

The article examines the role of additive manufacturing as a tool for the digital transformation of the material and technical support system of energy and oil-and-gas com­panies in the context of the transition to a green economy. The purpose of the study is to sub­stantiate the possibilities of integrating additive technologies into industrial supply systems in order to reduce logistics, time, and environmental costs. In this study, primary attention is given to oil and gas companies as the most representative segment of the energy sector, for which the resilience of material and technical support, the remoteness of production facilities, high logistics costs, and the risk of equipment downtime are of particular significance. The methodological framework of the study includes an analysis of academic literature, as well as systemic-structural, abstract-logical, and economic-statistical methods, together with an examination of industry implementation cases. It has been established that the use of additive manufacturing in the material and technical support system makes it possible to localize the production of certain material and technical resources, reduce dependence on external sup­pliers, and improve the resilience of supply chains. Using the example of Russian oil-and-gas companies, it is shown that the introduction of additive technologies was accompanied by a reduction in the import share of certain components by 15–20%, and in a number of projects by up to 30%. In addition, the placement of 3D printing facilities near operational sites makes it possible to reduce by more than ten times the time costs associated with meeting demand for certain parts and components, while also lowering logistics costs, reducing waste, and minimizing the risk of equipment downtime. It is concluded that additive manufacturing is an important area of digital transformation in material and technical support, providing both economic and environmental benefits.

The relevance of this article is due to the fact that recently modern financial tech­nologies have been assisting small businesses in solving many problems related to both fi­nancing and organizing a business. A positive solution to these problems will allow small businesses to increase their growth rates and, accordingly, increase their contribution to the country's GDP. The peculiarity of small business functioning is determined by a set of macro-economic determinants: the dynamics of economic growth and crisis phenomena, govern­ment regulation policies, availability of financing sources, in this regard, it is necessary to analyze the mechanisms of adaptation of the business sector in accordance with modern fi­nancial technologies. This paper considers the relevance of the problem and assesses the degree of influence of crowdlending, payment systems, digital financial assets, artificial intel­ligence, mobile banks on the development of companies. The subject of the study is the im­pact of innovative financial technologies on the sustainable growth rates of small companies. The purpose of the work is to determine the cause-and-effect relationships of the influence of financial technology factors on the growth rates of small companies. An analysis of the applicability of innovative financial technologies in small businesses was carried out; key financial technologies affecting the financial condition of a small company were identified. An economic and mathematical model of the degree of influence of financial technologies on sustainable growth rates of small companies has been formed. It has been concluded that the developments presented in the article can be used by small businesses to develop a strategy for managing growth factors when using innovative financial technologies.

Acceleration of digital transformation of industrial enterprises and the transition to the data economy cause the increasing demand for effective tools of internal company plan­ning. The authors of the article analyze the role of digital twins in managing complex produc­tion processes, forecasting changes and optimizing resource usage. The topic is relevant due to the growing competition, changes of the social and economic environment, where the in­dustrial enterprises operate, and the emergence of the new type of competitive advantages for companies, which is based on the ability to work with data and build digital models of planning and rapid response to changes. The purpose of the article is to study the role of digital twins in maintaining the internal company planning at the industrial enterprises in an emerging data economy. Special attention is paid to their ability to provide continuous feedback making it possible to promptly adjust plans and minimize risks. The methodology is based on the system analysis of the scientific publications, cases and data devoted to this area of studies, as well as the general scientific methods: comparison, synthesis and logical generalization. The authors demonstrate the advantages of the “Digital twins” technology, such as reducing time costs, improving the quality of decision-making and developing a culture of working with data. It is pointed out that the implementation of the “Digital twins” technology helps to reduce costs, increase productivity and optimize resources, providing enterprises with competitive advan­tages. Special attention is paid to the role of the data that is the main and the most important resource of the digital economy as measuring, collecting, processing, and using large amounts of economic data are the crucial elements for the successful implementation of digital twins. The authors show that digital twins are gaining the status of a core universal tool of internal company planning and management in a turbulent economic environment and emerging data economy, where flexibility, the speed of adaptation and the accuracy of decisions are becoming strategically important.

Building the capacity of the military-industrial complex is of vital importance for any nation as it determines both its international significance and domestic sustainability. The au­thors focus their attention on the necessity to develop effective management mechanisms oriented on solving the tasks of effective development of enterprises of the military-industrial complex to ensure their economic growth and timely fulfillment of the state defense order. The main task of the study is to develop the tools for assessing the efficiency of the organizational and economic mechanism of enterprises of the military-industrial complex of the Russian Federation. To achieve the purpose of the study, i.e. to conduct a detailed analysis of the structure of the organizational and economic mechanism and evaluate its effectiveness at enterprises of military-industrial com­plex, the authors propose to conduct an empirical study using the expert ranking method.

The results of the analysis helped to identify structural elements of the organizational and economical mechanism of enterprises of the military-industrial complex and to define their functions. To establish the relative weight of the elements of the structure and receive the initial data the authors suggested applying the expert survey method. For the further processing descriptive and confirmatory statistical analysis was used.

The authors developed the algorithm of the research model of the effectiveness of the organizational and economical mechanism of enterprises of the military-industrial complex. The results of the study made it possible to conclude that the mechanism of forming the expert group and conducting an expert survey can find mass application in the practice of solving problems of effective management of enterprises of the military-industrial complex of the Russian Federation. According to the authors, the expert ranking method has a high relevance and transparency of research and is a useful tool in analyzing the organizational and economical mechanism of enterprises of the military-industrial complex.