Subject. The development of the sharing economy and its implications for the national economy, with a focus on Russia. Objectives. The study aims to examine the sharing economy from the perspective of its impact on the formation of the middle class in the Russian economy and to identify the specific features of its further development. Methods. A comprehensive approach is applied, incorporating general scientific and special research methods: systemic and functional?structural analysis, observation, statistical and graphical methods, economic?mathematical techniques, as well as methods of scientific abstraction and modelling. Results. The research examines the general characteristics of citizens’ financial standing, the transformation of property structures, and the volatility of the Russian economy as factors creating prerequisites for the development of the sharing economy. It identifies specific features of changes in cash flows among economic agents participating in the sharing economy. Furthermore, the study offers recommendations for regulating and developing the sharing economy, with an emphasis on fostering the formation of a middle class in Russia. Conclusions. The volatility of the Russian economy and changes in fiscal and tax policy – which lead to rising prices for assets that are essential for households – contribute to the growth of the sharing economy. The study draws conclusions about the complex influence of various factors on household behavior and the transformation of business processes within the economy.
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