Ownership as a concept of «economic category» in the legislation of the Russian Federation

Introduction. Ownership relations represent the interests of all segments of society and single individuals. As the needs of society and interests change, the boundaries of property do so. Ownership is reflected in legislation, which should also be constantly improved. When developing amendments to legislative norms, the nature of ownership relations should be taken into account. Materials and methods. The article uses materials of the fundamental research work of the Financial University, scientific publications and educational materials, key acts from the legislation of the Russian Federation. Results. The article shows how the content of the economic category «ownership»is reflected in the current legislation of the Russian Federation. For this purpose, the directions of development of property relations were determined and the necessary changes in the legislation were indicated. Summary. The emergence of new ownership entities in the face of corporations requires the justification of concepts such as corporate interests, corporate relations, and corporate property. The necessity of taking into account new opportunities for realizing interests, including in the field of ownership relations caused by digitalization, is substantiated. It is proposed to clarify the concept of a Corporation, given in the legislation of the Russian Federation, taking into account the content of corporate interests and the modern design of corporate relations.

ownership, ownership models, types of property, object of ownership, subject of ownership, state ownership, common ownership, private property, corporate property