Economic Problems and Legal Practice

The article considers current issues of digitalization of the Russian budget ecosystem as a key element of modern public administration. The advantages of introducing digital technologies into the processes of budget planning, execution and control are studied, including increasing transparency, efficiency and reducing corruption risks. Particular attention is paid to the legal problems of digitalization of the budget ecosystem. The purpose of the article is to analyze the current state of digitalization of the budget ecosystem, identify key challenges and suggest areas for further development. The author draws attention to the fact that digitalization of the budget ecosystem, as a key tool for transforming public finance management, should be considered in two aspects: digitalization as a way of reflecting budget processes in electronic format and as a method of transforming the budgetary activity itself. The article concludes that for the effective implementation of measures to digitalize the budget ecosystem, it is necessary to improve budget legislation, supplementing it with separate provisions regulating the procedure and conditions for the use of digital technologies, which should contribute to the creation of a comprehensive legal regulation of the area in question. Today, individual issues of the use of electronic technologies in the budgetary environment are regulated only in specific areas, which requires additional legislative development.

Introduction. The article shows public-law and private-law modern problems of payment and settlement relations of international cargo transportation in the context of the development of digital currencies and the creation of a single payment system of the EAEU and BRICS member states. The legal regime of payment systems for international settlements of cargo transportation is considered, including settlements in national currencies, digital currencies (cryptocurrencies, blockchains, stablecoins, etc.) using digital platform technologies. The features of digital platforms for settlements for transport services in the international transportation of goods of JSC Russian Railways, PJSC Sovcomflot, carried out by Russian banks and banks of the EAEU and BRICS states due to sanctions on alternative international payment systems are highlighted. Materials and methods. The documents of international payment and settlement law, the law of the EAEU and BRICS, Russian laws on payment and settlement and digital regulation, regulatory legal acts of the Bank of Russia, acts on norms and standards of cross-border payments of transport corporations were used. The methods of regulatory and comparative analysis of the relationship between legal and digital regulators of payment and settlement relations in the international transport services sector were used. Results. A legal analysis of the interaction of the norms of digital, payment and settlement, transport law was carried out. Trends in contractual regulation of accounts in digital currencies on digital platforms (using Russian Railways as an example) were noted. The problems of applicable payment and settlement law were noted when payment system operators, providers, payment system users, carriers and other participants in transportation contracts who are consumers of payment services are located in different jurisdictions. Discussions and conclusions. In order to ensure payment stability in settlements of transport and other organizations, the Bank of Russia strengthens the legal regulation of supervision over the emission and payment and settlement operations with cryptocurrency to prevent the uncontrolled withdrawal of national cryptocurrency to the jurisdictions of other states.

The authors' goal is to identify the theoretical content of norm-tasks. The authors also seek to determine the features of the legal formalization of such norms in the legislation on administrative proceedings. This study involved the main methodological approaches that are used in the scientific study of legal technique. The main significance among them was given to the formal-logical method in connection with the structural-functional approach. Together they allowed to identify general and special features of legislative norms in the sphere of administrative legal proceedings. Of particular methodological significance was the textual analysis of the current Russian legislation and the method of legal hermeneutics. It contributed to the distinction between norms-tasks from norms-goals, norms-principles and norms-guarantees. Conclusion: the norms-tasks in the Russian legislation on administrative proceedings are expressed in several forms. The criteria for their distinction are: legal technique, the subject and method of legal regulation, as well as the functional purpose of a separate normative structure. In combination, these features allow us to classify these norms into general (effective in all administrative-procedural legal relations) and special (effective at individual stages or in certain categories of administrative cases).

The article examines the role of the state development corporation VEB.RF in financing investment projects in Russia. The key support mechanisms, priority sectors and features of interaction with private and public partners are analyzed. Particular attention is paid to financing instruments, project selection criteria and their impact on the socio-economic development of the country. The purpose of the presented article is to study the features of VEB.RF participation in financing investment projects, including support mechanisms, selection criteria and impact on the economy. The author of the article comes to the following main conclusions. First, VEB.RF plays a key role in financing strategically important investment projects in Russia, using a variety of mechanisms, such as direct lending, project financing, syndicated loans and guarantees, as well as special support programs. These instruments allow the corporation to effectively combine state support with market principles, which contributes to the implementation of large infrastructure, industrial and social initiatives. However, the author emphasizes that the effectiveness of VEB.RF depends on the transparency of processes, the quality of project selection and adaptation to changing economic conditions, including sanctions pressure. Secondly, the article points to the need to improve the legislative framework and digitalize the budget ecosystem to improve the efficiency of project management. The author notes that foreign experience (for example, KfW in Germany and China Development Bank in China) can be useful for Russia, especially in terms of ESG criteria and large-scale infrastructure. In conclusion, it is emphasized that the further development of VEB.RF should be aimed at strengthening its role in the digital and «green» transformation of the economy, as well as eliminating the identified problems, such as bureaucratic barriers and insufficient automation of processes.

The purpose of writing the research work is the author's understanding of the place and role of decisions of the Constitutional Court of the Russian Federation in the system of sources of Russian law and the formulation on this basis of his own views on the analyzed problem. The main method used in writing the work is the dialectical method of cognition of the surrounding reality. In addition, a number of general and special methods of scientific cognition were used when writing the work. Thus, the historical method was used in the analysis of the historical processes of the formation of constitutional proceedings. The comparative legal method made it possible to analyze the specifics of the legal force of decisions taken by the Constitutional Court of the Russian Federation. The method of document analysis was used in the study of legal norms regulating the constitutional and legal status of decisions of the Constitutional Court of the Russian Federation. The findings obtained during the study allow us to assert that the decisions of the Constitutional Court of the Russian Federation are a source of Russian law. The Constitutional Court of the Russian Federation interprets the Constitution of the Russian Federation, may recognize acts or their individual provisions as unconstitutional, which leads to the loss of force, verifies the constitutionality of laws and resolves the issue of the possibility of enforcing the decisions of interstate bodies, which indicates their high place in the hierarchy of sources of Russian law immediately after the Constitution of the Russian Federation and the Laws of the Russian Federation on amendments to the Constitution of the Russian Federation.

The subject of the research in this article is the requirements for legal studies at the master's and PhD levels, as well as at the level of educational institutions (using the example of O.E. Kutafin Moscow State Law University), and the typical disadvantages of these theses and ways to improve their quality. The author begins with an objective-subjective approach to the world, using dialectics as the method of argument and reflexive theoretical thinking. He also uses private scientific methods, such as the comparative legal method and functional analysis. The scientific novelty, theoretical and practical significance are determined by the purpose of the research, the range of sources and the problems studied. The author concluded, among other things, that:

- the algorithm «I know what to write (structure/content) ⟹ I know where to look for information (sources) ⟹ I have knowledge of how to formalize (rules of state standards and local acts)» provides a systematic approach,

- a focus on the scientific component is necessary, as the requirement of scientific novelty is emphasized by the need for a clear formulation of provisions submitted for defense, which emphasizes the research nature of the work,

- the ability to identify a problem, analyze it and propose informed solutions are the essence of a master's or PhD thesis.

The purpose of the study. The article examines the legal structures of the use of innovative digital technologies in trading activities from the perspective of promoting Russia's interests as one of the key participants in global trade and creating a favorable regulatory environment for it. The purpose of the study is to identify legal instruments to support e-commerce at the national, regional and global levels and to identify, with a view to eliminating or minimizing factors that hinder cross-border trade interaction in digital format. The provisions of the «Framework Agreement on Facilitation of Cross-border Paperless Trade in Asia and the Pacific» are analyzed, first of all, the parties agree on an «essentially equivalent level of reliability. Initiatives aimed at mutual recognition of documents such as certificates of origin, phytosanitary certificates, commercial invoices, and bills of lading are being considered. Conclusions. Russia's participation in the development of legal instruments to support electronic commerce meets the interests of Russia as one of the key participants in global high-tech trade. Legal instruments to support digital procedures for national and cross-border trade are aimed at providing its participants with the opportunity to perform legal actions in the digital environment in predictable, clear and stable legal conditions. A promising legal instrument is the «Framework Agreement on Facilitation of Cross-border Paperless Trade in Asia and the Pacific», focused on the latest technological models of digital cross-border document management and mutual recognition by states of trade electronic documents. The mechanism for ensuring an «essentially equivalent level of reliability» includes, according to Russia's position, the responsibility of subjects of electronic document management. Initiatives aimed at mutual recognition of documents such as certificates of origin, phytosanitary certificates, commercial invoices and bills of lading indicate the implementation of the legal framework of paperless cross-border trade. The Framework Agreement does not affect the rights and obligations of the parties under existing agreements or international conventions, which meets the legal framework of the cross-border trust area in the EAEU.

The loss of a spouse is not only a personal tragedy, but also a serious legal challenge that requires a deep understanding of one's rights. The legislation of recent years has significantly expanded the tools for protecting the interests of those who have lost a life partner. This scientific article offers a comprehensive study of the legal status of widows and widowers through the prism of inheritance law and related areas. Particular attention is paid not only to theoretical constructs, but also to the practical aspects of the implementation of inheritance rights. Modern judicial practice demonstrates a tendency towards an expansive interpretation of provisions on the protection of the material interests of the surviving spouse, which requires detailed study. The study analyzes the legal mechanisms and tools that ensure the preservation of the property status of widowed persons, taking into account the latest legislative innovations and clarifications of higher judicial authorities. Inheritance legislation provides for specific mechanisms for the transfer of property rights after the death of one of the spouses. These mechanisms form a unique legal system for protecting the interests of the surviving spouse. Numerous amendments to civil legislation in recent years indicate the constant development of this branch of law. Ambiguous interpretations of the provisions of the law by various judicial authorities emphasize the complexity and heterogeneity of legal regulation in this area. The results of the presented study can serve as a basis for further improvement of legislation and law enforcement practice in the field of protecting the rights of the most vulnerable category of heirs—widowed spouses. Researchers of this issue conduct a comprehensive analysis of the legal difficulties that the surviving spouse faces when exercising their inheritance rights. The works examine in detail not only the substantive and legal aspects of inheritance, but also the procedural features. Judicial precedents that shape law enforcement practice in this area are considered. The central place in the research is occupied by the problem of legal collisions in determining the composition of the inheritance mass and separating personal property from jointly acquired property. These aspects often become a stumbling block in inheritance disputes and require special attention from specialists. Doctrinal understanding of these legal relations contributes to the improvement of legislation and the formation of uniform judicial practice, which is extremely important for ensuring legal certainty in such a sensitive area of social relations.

The purpose of the study. The article analyzes the criminalistic characteristics of mental anomalies (classics and «innovations» of the digital world): mental disorders that do not exclude sanity; specialized expertise; legal consequences. Conclusions. Crimes committed by persons with mental disabilities (mainly involving the use of physical violence, the manifestation of special cruelty, often of a serial nature) invariably cause increased public outcry (including and due, quite often, to their external lack of motivation, complete associality, violation of all particularly significant, fundamental norms of human morality and the completely unjustified, illogical severity of their consequences). The investigation of illegal acts committed by persons of the studied category has a large number of specific features and requires a wide range of special knowledge and skills in the relevant field, which justifiably entails the need to involve relevant specialists (experts) in the investigation. The most valuable source of objective evidentiary information is the conclusions on specialized forensic examinations (psychiatric, complex psychological and psychiatric, etc.): to solve strategic tasks in the process of putting forward investigative versions, for tactical planning of the investigation algorithm, for the preparation and production of specific investigative actions, etc., including, in general, to establish the possibility of bringing a person to criminal responsibility for committing an illegal act incriminated to him.

Traditional approaches to economic modeling often ignore the spatial structure of data, which leads to distorted results in the presence of spatial dependencies. The scale of differences in the level of gross regional product per capita between the regions of the Siberian Federal District (SFD) reaches 10–15 times, which exceeds similar indicators in most developed countries. The analysis showed that external shocks can radically change the structure of regional imbalances, leading to unexpected effects of convergence or divergence. The purpose of the study is to analyze key indicators of the spatial development of the Siberian Federal District based on a comprehensive analysis. Within the framework of the work, the following tasks were solved: a systematic analysis of theoretical approaches to modeling the spatial development of regional economic systems was carried out; spatial autocorrelation was analyzed based on the calculated Moran indices; the dynamics of regional differentiation in the context of external economic shocks (pandemic, sanctions) was studied. The methodological basis of the research consists of the principles of system analysis, the theory of spatial economics, and the concepts of new economic geography. The methods of spatial econometrics and statistical methods of panel data processing were used in the work. The scientific novelty of the study is to identify and theoretically substantiate the phenomenon of «crisis convergence» in regional development, when external shocks lead to the smoothing of regional differences and establish the dominance of external shocks over internal factors of spatial development in modern conditions. The practical significance of the results obtained is determined by the possibility of using the results obtained by state authorities at the federal and regional levels to form spatial development strategies, increase the effectiveness of regional policy, and predict socio-economic processes in the face of external challenges.

The study analyses investments in the technological modernization of Russia’s industrial sector between 2019 and 2023. It identifies key structural trends and challenges in the investment process, including an increase in nominal investments, which is offset by modest real growth due to inflation and sanctions. A notable shift in investment structure has been observed, with domestic investors playing a dominant role as foreign capital inflows decline, reflecting the economy’s adaptation to sanctions. The study reveals a reduction in investments in the industrial sector and a deterioration in production infrastructure, which poses risks to technological advancement and the competitiveness of Russia’s industrial complex. Within manufacturing, investment priorities have shifted towards the chemical and metallurgical industries; however, overall modernization efforts remain insufficient. The decline in investment efficiency and the shrinking proportion of funds allocated to reconstruction underscore the urgent need for increased government support and incentives for private investment. Conclusions: The findings emphasize the necessity of a comprehensive approach to Russia’s investment policy, aimed at improving investment quality, fostering innovation, and creating favorable conditions for attracting investors. Such measures are essential for ensuring sustainable economic growth and the technological renewal of the industrial sector.

Objective. The article considers the audit of reliability of economic information in the conditions of various forms of its distortion. It emphasizes the importance of reliable economic information not only for auditing, but also for making informed business decisions. The main sources of distortion of economic information are analyses, including intentional manipulations, methodological errors and graphical errors, and other types. Model. An overview of possible methods and directions of auditing the reliability of economic information, recommended for use in companies, taking into account the specifics of their activities, organizational and production structure. Conclusions. Recommendations are offered to improve the quality and reliability of economic information aimed at improving the system of data collection, processing and dissemination and audit performance. Practical significance. The practical significance of the article consists in the fact that the obtained conclusions can be used by any company to implement preventive control over the reliability, integrity of information. Originality. The uniqueness of the article consists in the fact that it provides practical examples of evaluation of information sources, reflects possible variants of modification and distortion of information.

This article is devoted to the study of the issue of increasing the effectiveness of the internal control system. The internal control system must constantly adapt in response to changes both in the business environment and in legislation, which underlines the importance of improving the methods and techniques of managing the internal control system in conditions of uncertainty about the consequences of risky situations. This explains the relevance of the research topic. The article proposes a mechanism for improving the effectiveness of the internal control system by forming and iteratively clarifying the list of risks affecting the functioning of the internal control system. An algorithm for assessing risk situations is proposed, a methodology for forming a ranked list of risk situations for the internal control system is presented, and the main stages of forming a matrix of paired comparisons of risk situations are considered and analyzed. The study showed the high importance of the internal control system and the need for a dynamic reassessment of risk situations in a changing business environment.

The purpose of the study is to justify the applicability of the tools of popular concepts of organizing production activities to solve the economic problems of increasing the efficiency of engineering enterprises. In the process of research, the unity of the principles of building these organizational concepts is revealed, as well as a high degree of coincidence of the patterns of development of technical and organizational systems. Based on the results of the work carried out, the following main conclusions were obtained. Among the ways to increase the efficiency and development of domestic mechanical engineering, tools of «lean production», «project management», «universal quality management», «system constraint theory» and other concepts play a significant role. However, they are mainly focused on solving problems in the field of technology and technology. Meanwhile, a comparative analysis of the laws of the development of technical and organizational systems indicates that there are many similarities in their content. On this basis, it was concluded that the positive charge, which is inherent in the methods and tools of modern concepts for improving the organization of production activities, can be used to solve the problems of economics, organization and management at machine-building enterprises, requiring its adjustment, development and concretization.

Purpose of the study. Purpose of the study: development of a methodology for assessing the level of technological and information maturity within the framework of ecosystem interaction of organizations in healthcare. A fragment of the ecosystem interaction model was presented for building an algorithm; it seems that with a small correction this model can be used in building ecosystems in other healthcare organizations regardless of their departmental subordination. Conclusions. The author concludes that the algorithm of ecosystem interaction of organizations in healthcare is highly demanded management instrument, which helps to improve the efficiency in projects, made by ecosystem actors, through steps to identify, coordinate, build processes of search and exchange of data, competencies, experience, resources, and opportunities of all actors.

Task. The article raises issues that reflect the problems in the sphere of ensuring economic security of production in the country. Ensuring economic security of the production sphere in Russia is an important task for the sustainable development of the country's economy. This includes creating conditions for protecting national interests, reducing dependence on imported technologies and raw materials, as well as developing the innovative potential of domestic enterprises. Model. The level of production and use of gross domestic product (hereinafter referred to as GDP) are analyzed. Methods of statistical and comparative analysis, synthesis, and modeling are used. Conclusions. An important element of the state economic security system is the production sphere, since it provides the material basis of statehood, creates jobs, promotes the development of technology and innovation, and ensures internal stability of the economy. Practical significance. The identified problems allow us to develop measures to increase the level of economic security in the production sphere to solve a number of problems in providing the material basis for the development of the country. Originality. Measures are proposed aimed at protecting strategic industries, ensuring stability, development and national security of the country.

The article examines the relationship between the concepts of economic and financial security in the context of ensuring the state security of the Russian Federation. The purpose of the study is to clarify the content of these categories, analyze their interrelation and role in the context of globalization and geopolitical challenges. The methodology includes a theoretical analysis of scientific approaches and regulatory legal acts (the Strategy of Economic Security until 2030, the Federal Law «On Security»), a comparative analysis of the interpretations of leading authors (V.K. Senchagov, E.N. Kondrat, etc.), as well as systematic and criteria-based approaches for assessing security indicators (GDP, public debt, stability financial system). The results of the study revealed the close interdependence of these categories: if financial security creates the necessary material conditions and institutional mechanisms, then economic security determines strategic development guidelines. Based on the analysis, the author suggests a set of measures to strengthen.

This article is devoted to analyzing the impact of tax policy in the area of corporate income tax on the financial behavior of companies in the Russian Federation. Based on statistical data from 2020 to 2024, the study examines the dynamics of corporate profits and tax revenues, as well as calculates the effective tax burden. Special attention is paid to the consequences of increasing the corporate income tax (CIT) rate from 20% to 25% starting in 2025 and the short-term growth in fiscal revenues that followed. The article concludes with proposals for improving tax administration and reducing the risks of excessive fiscal pressure. Research writing purposes: to assess the impact of corporate income tax policy on the financial performance of companies and to analyze the fiscal consequences of increasing the CIT rate from 20% to 25% in 2025. The conclusions received during the research: a strong correlation between corporate profits and tax revenues has been established. The increase in the CIT rate in 2025 led to short-term growth in tax collections; however, further intensification of fiscal pressure may affect reported profits and business incentives. A key priority is the improvement of tax administration and maintaining a balance between revenue collection and investment attractiveness.

The purpose of the study is to assess the impact of ESG indicators on the sustainable growth of JSC «Thunder». Special attention is paid to the company's approaches to issues related to the rational use of natural resources, environmental conservation, climate change, and social responsibility. The paper considers the technical and economic characteristics of an economic entity, the analysis of financial stability indicators, including the liquidity of the balance sheet, the effectiveness of management of expenditure and revenue, etc. In particular, relevant business solutions are proposed in relation to management approaches in the field of ecology, sustainable development and the social aspect. Research methodology. The following methods were used in this study: factor analysis, vertical and horizontal analysis, SWOT analysis, strategic analysis and dialectics.

This article examines current trends in the digital transformation of enterprises and their sustainable development through the lens of the evolving conceptual landscape in the scientific literature. A comprehensive methodological approach is employed, encompassing the construction of a representative sample of scholarly publications and a bibliometric analysis of the co-occurrence of key terms and citation patterns. This approach enables the identification of emerging and promising areas of research. To formulate a robust search query for the selection of relevant publications, three conceptual clusters of key terms were delineated: economic dimensions, digital transformation processes, and micro-level analytical perspectives. The final dataset comprises 4,992 scientific articles indexed in the Scopus database, covering the period from 2010 to 2025. Bibliometric analysis was conducted using VOSviewer and Biblioshiny software, facilitating the visualization and interpretation of network relationships among the examined concepts. The resulting visualization maps were used to delineate the research landscape by identifying dominant thematic areas, emerging niches, and key stages in the evolutionary trajectory of enterprise digital transformation in the context of sustainable growth. The findings offer a foundation for future interdisciplinary research and underscore the critical importance of advancing international scientific collaboration in the domains of digital transformation and sustainable enterprise development.