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<article article-type="research-article" dtd-version="1.3" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xml:lang="ru"><front><journal-meta><journal-id journal-id-type="publisher-id">guuvest</journal-id><journal-title-group><journal-title xml:lang="ru">Вестник университета</journal-title><trans-title-group xml:lang="en"><trans-title>Vestnik Universiteta</trans-title></trans-title-group></journal-title-group><issn pub-type="ppub">1816-4277</issn><issn pub-type="epub">2686-8415</issn><publisher><publisher-name>State University of Management</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26425/1816-4277-2025-3-120-140</article-id><article-id custom-type="elpub" pub-id-type="custom">guuvest-6031</article-id><article-categories><subj-group subj-group-type="heading"><subject>Research Article</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="ru"><subject>ЭКОНОМИКА: ПРОБЛЕМЫ, РЕШЕНИЯ И ПЕРСПЕКТИВЫ</subject></subj-group><subj-group subj-group-type="section-heading" xml:lang="en"><subject>ECONOMICS: PROBLEMS, SOLUTIONS AND PROSPECTS</subject></subj-group></article-categories><title-group><article-title>Анализ отдельных показателей уровня жизни населения и степени развития человеческого потенциала на Аландских островах</article-title><trans-title-group xml:lang="en"><trans-title>Analysis of individual indicators of standard of living of the population and degree of development of human potential in the Aland Islands</trans-title></trans-title-group></title-group><contrib-group><contrib contrib-type="author" corresp="yes"><contrib-id contrib-id-type="orcid">https://orcid.org/0000-0002-4906-1977</contrib-id><name-alternatives><name name-style="eastern" xml:lang="ru"><surname>Митрошин</surname><given-names>И. В.</given-names></name><name name-style="western" xml:lang="en"><surname>Mitroshin</surname><given-names>I. V.</given-names></name></name-alternatives><bio xml:lang="ru"><p>Митрошин Игорь Васильевич – канд. экон. наук, ведущий аудитор</p><p>г. Москва</p></bio><bio xml:lang="en"><p>Igor V. Mitroshin – Cand. Sci. (Econ.), Leading Auditor</p><p>Moscow</p></bio><email xlink:type="simple">timgarick@yandex.ru</email><xref ref-type="aff" rid="aff-1"/></contrib></contrib-group><aff-alternatives id="aff-1"><aff xml:lang="ru"><institution>Общество с ограниченной ответственностью «Интернешнл Бизнес Консалтинг Групп»</institution><country>Россия</country></aff><aff xml:lang="en"><institution>Limited Liability Company “International Business Consulting Group”</institution><country>Russian Federation</country></aff></aff-alternatives><pub-date pub-type="collection"><year>2025</year></pub-date><pub-date pub-type="epub"><day>14</day><month>05</month><year>2025</year></pub-date><volume>0</volume><issue>3</issue><fpage>120</fpage><lpage>140</lpage><permissions><copyright-statement>Copyright &amp;#x00A9; Митрошин И.В., 2025</copyright-statement><copyright-year>2025</copyright-year><copyright-holder xml:lang="ru">Митрошин И.В.</copyright-holder><copyright-holder xml:lang="en">Mitroshin I.V.</copyright-holder><license xml:lang="ru" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>Данная работа распространяется под лицензией Creative Commons Attribution 4.0.</license-p></license><license xml:lang="en" license-type="creative-commons-attribution" xlink:href="https://creativecommons.org/licenses/by/4.0/" xlink:type="simple"><license-p>This work is licensed under a Creative Commons Attribution 4.0 License.</license-p></license></permissions><self-uri xlink:href="https://vestnik.guu.ru/jour/article/view/6031">https://vestnik.guu.ru/jour/article/view/6031</self-uri><abstract><p>Исследование посвящено анализу показателей уровня жизни и человеческого потенциала на Аландских островах за период с 2000 г. по настоящее время. Цели работы – определить изменения уровня жизни граждан в течение анализируемого периода и выявить факторы, влияющие на эти изменения. Интерес представляет архипелаг, входящий в состав Финляндии, однако имеющий статус автономии, где большинство населения являются носителями шведского языка. Проведен анализ таких показателей, как личные доходы граждан, уровень заработной платы, социальные расходы на пенсии и пособия, уровень безработицы и валовой внутренний продукт на душу населения. В связи с тем, что острова имеют автономную налоговую систему с более низкими ставками налогов, чем в материковой Финляндии, проведен анализ налоговой нагрузки на личные доходы граждан. По его результатам выявлено, что в течение рассматриваемого периода на уровень жизни населения оказали негативное воздействие мировые финансовые кризисы 2008 г. и 2014 г., а также период ограничительных мер во время пандемии COVID-19. Причем пандемия имела более сильное влияние, чем финансовые кризисы, однако оно было краткосрочным и после нее восстановился прежний уровень жизни населения. Влияние мировых экономических кризисов было менее заметным, однако носило долгосрочный характер, в связи с чем показатели уровня жизни граждан к настоящему моменту так и не вернулись к докризисным значениям.</p></abstract><trans-abstract xml:lang="en"><p>The study analyses indicators of standard of living and human potential in the Aland Islands for the period from 2000 to the present. The purposes of the work are to determine changes in the standard of living of citizens during the analysed period and to identify factors influencing these changes. Of interest is the archipelago which is part of Finland, but has the status of an autonomous region, where the majority of the population are native Swedish speakers. An analysis of such indicators as personal income of citizens, wage level, social spending on pensions and benefits, unemployment rate, and gross domestic product per capita has been conducted. Due to the fact that the Islands have an autonomous tax system with lower tax rates than in mainland Finland, an analysis of tax burden on the personal income of the citizens has been conducted. Based on its results, it is revealed that during the period under review, the standard of living of the population was negatively affected by the global financial crises of 2008 and 2014 as well as the period of restrictive measures during the COVID-19 pandemic. Moreover, the pandemic had a stronger impact than the financial crises, but it was short-term, and the standard of living of the population recovered to its previous level. The impact of global economic crises was less noticeable, but long-term, and therefore the standard of living of the citizens has not yet returned to pre-crisis levels.</p></trans-abstract><kwd-group xml:lang="ru"><kwd>уровень жизни населения</kwd><kwd>доходы граждан</kwd><kwd>заработная плата</kwd><kwd>уровень безработицы</kwd><kwd>социальная поддержка</kwd><kwd>ВВП на душу населения</kwd><kwd>Аландские острова</kwd></kwd-group><kwd-group xml:lang="en"><kwd>population’s living standard</kwd><kwd>income of citizens</kwd><kwd>wages</kwd><kwd>unemployment rate</kwd><kwd>social support</kwd><kwd>GDP per capita</kwd><kwd>Aland Islands</kwd></kwd-group></article-meta></front><back><ref-list><title>References</title><ref id="cit1"><label>1</label><citation-alternatives><mixed-citation xml:lang="ru">Бондаренко Л.В. К вопросу оценки качества жизни населения: теория и методология. 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