Economic Problems and Legal Practice

Today, the institution of democracy as a political system in which the people are recognized as the source of power is facing new challenges. Unlike traditional representative democracy, direct democracy expands civil rights and freedoms and increases the responsibility of citizens at the local level, while at the same time creating some potential benefits for the social development of both individuals and society as a whole. In recent years, researchers have become increasingly interested in such aspects of the dialogue between government and society as the analysis of methods of political participation of citizens based on the principles of public policy or grassroots management. The purpose of the article is to examine the experience of some countries, in particular Switzerland and China, in implementing direct democracy and governance mechanisms at the grassroots level. Through the use of the method of political and legal analysis, the origins, features of legal regulation and administrative and managerial approaches to issues of grassroots management from the perspective of direct democracy are considered. An attempt is made to assess the potential of the legal conceptualization of direct democracy and the adaptation of personal self-government systems to the conditions of social growth of communities. It is concluded that from the point of view of social development issues, the examples of the countries under consideration can show their difference from the classical Western European idea of a democratic society, which may allow for a better understanding of existing obstacles in the development of modern democracies.

The article provides a theoretical analysis of the regulatory legal regulation of foreign trade controlled transactions in order to further improve legal regulation. It is noted that in the case of controlled transactions, tax control over prices applied in such transactions is carried out by a special structural unit of the Federal Tax Service. The subject of on-site and desk inspections cannot be price control in such transactions. It is noted that since January 1, 2024, there have been significant changes in the composition of the information provided in the notification and documentation provided by the taxpayer. In particular, starting in 2024, it will be necessary to provide information on the assets used related to the transaction under review, as well as on the economic risks assumed. This information must be confirmed by the relevant documents provided to the tax authorities. From 2024, documentation on verifiable transactions can be requested outside the framework of the Abm.

Examining the developed pyramid of needs by Abraham Maslow, the author comes to the conclusion that the founder of humanistic psychology did not take into account one of the basic human needs—the acquisition of power and influence. It seems that after the fulfillment of physiological needs (satisfaction of hunger and thirst, as well as satisfaction of the need for sleep and rest), a person has a need for elevation within the social hierarchy. This phenomenon is understandable, since gaining power and influence allows one to ensure security at a higher level. In addition, having the opportunity to influence other members of society fulfills such needs as belonging to a social group, recognition and respect, creative fulfillment. It is obvious that power and influence also imply the realization of aesthetic needs and the need for self-actualization. Thus, the author comes to the conclusion that at the second level of the pyramid there should be a basic need—the acquisition of power and influence. Having presented the modified pyramid, the researcher proposes to look in a new way at socio-political trends: liberalism, solidarism and statism. Having analyzed the ideas of these socio-political trends, taking into account the «pyramid of needs» built by the author, it becomes clear why these inherently different concepts, based on basic questions of the origin of power and the administration of power, cannot be applied in their «pure form» as they are described in ideologemes. As a result of the study, the conclusion about the effectiveness of «Real Politics» (Realpolitik) in the form of a state political course free from the use of any ideology and principles of socio-political teachings is substantiated.

In the modern era of development of innovative technologies digital tools find the widest application in many aspects of life activity of the social organism. Digitalization directly affects the economy, forming a new system of value relations between the subjects of economic and entrepreneurial activity. The article attempts to systematically analyse the application of new creative digital technologies in the tourism industry.

The subject of the study is the activity of the Central Bank of the Russian Federation the Federation for the implementation of control and supervisory activities over the behavior of financial market entities. The object of the study is the relationship that develops between The Central Bank of the Russian Federation and financial market participants on the issue of assessing the integrity and legality of their interaction. The author explores in details theoretical approaches to the category of «behavior», and attempts to define the concept of «behavior» in relation to the category of «activity». Special attention is paid to the content of the category «behavior». The author examines both Russian and foreign experience in the supervision of behavior and its content. Scientific novelty: it has been established that within the framework of financial law there are no approaches to defining the category of «behavior» as a set of interactions between financial organizations and consumers of financial services. Novelty the research consists in the fact that the author has attempted to develop a category of «behavior» within the framework of financial and public regulation, as well as its differentiation from the category of «activity», the author examines the content of the specified object of supervision and concludes that this is the interaction of financial organizations and consumers of financial services (a variety of practices for the implementation of financial products, their features interactions, the integrity of their actions, the consequences for the financial market). Author Notes the lack of development of elements of regulation of supervision of behavior, the development of which would contribute to the development of a balanced position of participants, guarantees and rights of financial market entities.

The purpose of the study. The article is devoted to identifying the features of the regulatory impact of sports federations. The relations in which sports federations are included are intended to influence groups of public relations that arise between various civil societies and specific people (a) regarding the organization (arrangement) of sports (for example, in the relations «international federation»—»national federation») or (b) the organization and conduct of competitions (for selection with the national team or the admission of athletes to competitions, according to the conditions of the competition, etc.). A certain part of the relations linking federations with the IOC, and its constituent entities, and relations on the implementation of the rules (with athletes, partners, etc.) is of an organizational nature or has an organizing component in its composition.

Conclusions. In almost all regulatory documents of sports federations, there are sections or groups of norms aimed at prohibitions and restrictions, or conditions that must be observed for the implementation of legal relations. However, they require different legal characteristics, since covenants are inherently a phenomenon of the contractual system (law and order). In all cases, two components can be distinguished in the acts of sports federations: the rules on the organization of internal relations (definition of bodies, their competence, membership issues, etc.) and on the organization and conduct of sports competitions. Accordingly, various methods of influencing future legal relations are used: restrictions or prohibitions on certain actions, covenants, and building organizational relationships.

The purpose of the research. This article examines the key shortcomings in the existing civil law regulation of rental relations of non-residential real estate in the Russian Federation. Results. The authors have identified such gaps as the intersection of features of several types of lease agreements, the lack of a specific criterion for the implementation of the typology of the lease agreement, the unsettled nature of the preliminary lease agreement, etc. As a solution to a number of problems, various solutions are proposed, including making changes to individual articles of the Civil Code of the Russian Federation, as well as proposals for the use of specific norms in a number of situations that are contradictory from the side of legislation.

The article provides a scientific analysis of the formation and implementation of the principles of insolvency (bankruptcy) in the recent history of Russia. The authors show the continuity of modern Russian law and pre-revolutionary legislation, for example, «Russian Pravda». For the Soviet economy the financial efficiency of enterprises and organizations did not play any importance, the production of goods, works and services was in the foreground. The Decisions of the Constitutional Court of the Russian Federation established that Russia is «a state... with a socially-oriented market economy». The purpose of the article is the development of new approaches to understanding the basic structure of legal support of the institute of insolvency (bankruptcy). The work used general scientific methods of research: systemic, functional, system-structural. The authors successfully applied private-scientific: cultural, historical, sociological, statistical methods of research. The authors also involved special methods: comparative-legal and formal-legal method of research in jurisprudence. The article characterizes the new principles of insolvency (bankruptcy), the development of which is expected in the near future.

The article is devoted to the study of the essence of the category of reasonable suspicion of the involvement of the accused (suspect) in the committed crime, which is one of the fundamental conditions for the election of preventive measures in the form of house arrest and detention. It is determined that the validity of suspicion of involvement in a criminal act should be confirmed by the investigator (inquirer) only by evidence that has the criteria of relevance and admissibility. The author also considers the need in the course of judicial proceedings for the election of detention to authorize the court in each case to verify the correctness of the qualification of a criminal act given by the investigative authorities at the stage of pre-trial proceedings in a criminal case. It is concluded that the courts, considering the initiative of the investigative authorities to apply a preventive measure, do not pay due attention to verifying the involvement of a person in a criminal act and make gross mistakes that lead to illegal and unjustified decisions. The study examined the norms and provisions of criminal procedure legislation, decisions of the European Court of Human Rights, considered the positions of the Constitutional Court of the Russian Federation, and analyzed the practice of courts of general jurisdiction in order to determine the content of reasonable suspicion and identify theoretical and practical problems. The authors propose amendments to the criminal procedure legislation, which will be able to increase the level of legality and legality of the use of this type of state coercion.

The right to protection guaranteed by the Constitution of the Russian Federation is implemented at all stages of the criminal process. The main and mandatory stage of the criminal process is the preliminary investigation stage, in which an independent professional legal adviser, a lawyer who defends suspects and accused persons, takes an active part. Considering the powers and duties of a defense lawyer, the author comes to the conclusion that the lawyer acts as an independent participant in the criminal process in general and the stage of preliminary investigation in particular. The article analyzes the main directions of the lawyer-defender's participation in the adversarial process, which influence the course of the investigation and the formation of the evidence base in a criminal case. The public-legal nature of the lawyer's activity is noted, despite the fact that the bar is an institution of civil society, not the state. A distinction is made between the participation of a lawyer in criminal proceedings as a defender and as a representative. It is concluded that the correct and full use by a lawyer of his procedural rights is a key factor that contributes to the effectiveness of ensuring and protecting the rights of the defendant and contributes to the overall attitude towards fairness in the judicial process.

This scholarly article conducts a comprehensive analysis of the contemporary legal and theoretical aspects of forensic appraisal expertise. It addresses the key issues related to this subject, highlighting its significance and relevance in modern legal practice. Under the legal and theoretical aspects of forensic expertise are understood the fundamental legislative principles and norms, as well as scientific developments that govern the process of conducting forensic appraisals and define the methods, procedures, and criteria for their execution. In this work, a thorough examination of the existing laws regulating the field of forensic appraisal expertise has been undertaken. The author of this article has not only analyzed the pertinent academic literature but has also drawn upon personal professional experience, which has helped identify the primary problems affecting the quality and effectiveness of forensic appraisals.

A task. To consider current issues of international customs cooperation between the EAEU and the WCO, as well as perform a comprehensive review of scientific researches on the subject of current research.

Conclusions. The article comprehensively examines the areas of international customs cooperation between the EAEU and the WCO, which need to be developed within the framework of Eurasian integration.

Social Consequences. Conducting a study is associated with the implementation of paragraph 11.7.5. of Strategic Directions for the Development of Eurasian Economic Integration until 2025 in terms of cooperation with the WCO, as well as Memorandum of Understanding between the Eurasian Economic Commission and the World Customs Organization dated June 17, 2016.

Practical value. The results of the study are of interest to the customs cooperation block of the Eurasian Economic Commission (EEC) and can be used by specialists of the customs authorities of the Member States of the Union, the EEC experts to organize strategic planning and to form the legal foundations for the modernization of the Union's law. The article is recommended to researchers, teachers, students, graduate students and other categories of students in the Russian Customs Academy, in other universities and the WCO regional training centers in the specialties «Customs» and «Jurisprudence».

Originality/value. The research material is based on an analysis of the practical aspects of the activities of the Commission, the Customs Services of the Union Member States, the WCO and is the result of a comprehensive study of the issue of improving international customs cooperation.

In this article, the author analyses the conditions and factors that have a significant impact on the economic integration of Russia within the framework of international entities, considers factors and trends in the development of integration, considering the operation of sanctions regimes.

The paper discusses the Gulf War and its economic repercussions, among other things, the article addresses the disastrous effects of the UN Security Council embargo on Iraq. It draws attention to Iraq's strained resources, heightened susceptibility to outside forces, and long-term impacts of the conflict. The study delves into the intricate mechanisms that contribute to Iraq's economic woes as well as the sanctions imposed by the international community. Main Results: The extensive embargo imposed on Iraq by the UN Security Council had disastrous effects on the country's population and economy. The main causes of Iraq's current situation were determined to be the severity and arbitrary character of the sanctions system. The Gulf War that followed Iraq's invasion of Kuwait resulted in heightened international isolation and a tightening of the sanctions system. The Sanctions Committee also arranged for Iraq to receive financial assistance every six months to cover the cost of importing food, medical supplies, and other necessities for humanitarian relief.

The article is devoted to the development of a blockchain platform, which is based on the use of smart contract technology and is designed to provide an environment for concluding transactions between agricultural producers and their buyers. Currently, the technology of a distributed registry or Blockchain has received great attention in the field of software development. In many countries, this technology has been introduced in various areas of the economy. There are a large number of companies that have set themselves the goal of understanding the options for using technology to find business development prospects, reduce costs and optimize current processes. Blockchain technology is one of the end-to-end technologies within the framework of the national Digital Economy project.

Currently, bonus programs from various companies are very popular, using which companies increase the loyalty of the company's customers, thereby ultimately increasing profits. The article describes the process of developing a web service of the company's loyalty program. The subject area has been studied, different types of loyalty programs have been considered, and its own loyalty program has been developed, which formed the basis for the model of the web service being developed. Next, an overview and analysis of development tools is performed, the most suitable technology stack for implementation is proposed using the example of the .Net Framework platform for implementing the server side and using open libraries to implement the user interface. Based on the analysis of the subject area and the development tools intended for use, a database model of the system was developed, and a database management system represented by MySQL was selected. The architecture of the system was designed using the MVC architectural pattern, Onion design patterns and Repositories, and a scheme for the implementation of the methods of operation of the web service with client accounting systems was proposed. A cashback service project has been developed, which is a web application that interacts with client programs. A module for integration into accounting systems has been developed, using the example of such software products as Topaz-gas station, Frontol and 1C.

This article represents a study of the dynamics of the development of the number of small and medium-sized enterprises (SMEs) actively involved in the sphere of innovations and innovative technologies in the Russian Federation over the past decade from 2013 to 2023. Using comprehensive analysis of available data, through econometric modeling in the Gretl software environment, including governmental statistical reports, industry reviews, and scientific research, this study focuses on the evolution and dynamics of SMEs' development in this key sector, as well as on the factors influencing changes in their numbers. The results of the study will help better understand the trends and prospects of the development of small and medium-sized enterprises in the innovation sphere in Russia, as well as identify key factors shaping their competitiveness and contribution to the innovation development of the economy. This work is important for specialists and researchers interested in the development of business in the innovation sector in Russia, as well as for decision-makers at the level of government policy aimed at supporting SMEs and stimulating the further development of their innovation activity.

The WEB.2.0 era, which opened up almost universal access to the Internet for every person, entailed the formation of a gigantic set of self-proclaimed experts in various branches of knowledge. During the epidemic, the amount of time spent using the Internet and Internet applications significantly increased, which was a kind of klondike, and served as an incentive for the development of the «science of self-improvement», the promotion of methods based on human emotions of fears, the desire for speedy enrichment, healing, improvement. The article presents the positive and negative aspects of social media. Based on his own observations, the author compiled a brief description of persons who actively manifest themselves in the Internet space (bloggers, coaches, coaches), in the context of ensuring the economic security of the individual, and also presents a typical algorithm of actions of persons who implement trainings, marathons and courses in the Internet space, regardless of the field of educational activities.

The article examines the methodological foundations of the content of the mechanism for managing the competitiveness of an industrial enterprise, due to the need for its concretization in the strategic management system in a new reality. The concept and principles of the enterprise competitiveness management mechanism are clarified, a set of measures and its differentiation according to certain criteria are recommended. In the strategic planning of the enterprise, it is proposed to use a number of modern methods and models to analyze the assessment of the competitiveness of the enterprise. A comparative analysis is carried out on the basis of methodological approaches based on the evaluation criterion of competitiveness of enterprises that are structurally independent of the system and dependent on the interconnection in the system.

The Russian air transport market faced unprecedented sanctions pressure, in fact, not fully recovered after 2020. At the same time, the changes that have taken place should be taken as an opened «window of possibilities», which allowed a new look at domestic passenger transport. The purpose of this article is to identify trends in the development of the air transport market and characterization of their impact on the group «Aeroflot» as a permanent industry leader. The authors made a conclusion about increasing the transport connectivity and accessibility of the regions of Russia.

The purpose of the study is to study the development of digitalization of business today and analyze the key digital technologies that set the trend for the development of modern organizations. The work assesses the digital transformation of business at the present time, and presents an analysis of the key digital technologies that set the trend for the development of modern organizations. A review of the key elements of the process of digitalization of the economy was carried out, and the key consequences of the impact of digitalization on business in Russia and in foreign countries were highlighted. Digital solutions were studied using the example of Sberbank and UBS.

Research methodology. This study includes various methods: dialectics, classification, comparison, induction, as well as system analysis.

The article analyzes the issues of assessing the tax risks of individuals, Transferred to Professional Income Tax. The features of tax control are considered, in the current economic situation (preventive, Current, Before and after tax audits). The main measures of tax control are highlighted, used to improve its effectiveness, and the implementation of pre-test analysis in the context of identifying tax schemes involving self-employed persons. Suggested options for determining the amount of tax risk. Tax risk matrix developed, which it is advisable to implement in the mobile application «My tax». Purposes of writing a research paper: to identify the main tax risks, Taxpayers who have a tax on professional income and highlight the areas of their assessment. Conclusions, obtained in the course of the study: the current situation on the implementation of tax control of self-employed persons is estimated and the possibilities of eliminating tax risks are considered.

The article discusses the main features of taxation of transport companies in the Russian Federation. The article reveals the theoretical aspects of organizing taxation of transport companies and specifies the basics of taxation. The article also presents and details the main problems in the field of taxation of transport companies, presents the author's measures to solve the identified problems, which consist in lowering the VAT rate, adjusting the tax legislation of the Russian Federation, and developing an automated application to simplify document flow, and also identifies prospects for the development of taxation systems.

The development of forms of Russian-Chinese relations is a managerial task for specialists in creative industries and educational institutions. Student project exchange for the development of university ties allows you to deepen relationships based on the development of competencies in the field of creative industries.

The object of this research is a student Russian-Chinese project exchange in the field of creative industries, the subject is the development of a startup idea in a particular region, with the aim of mastering and developing competencies using immersive tourism tools.

The purpose of the study: to create a startup idea as an integral part of student Russian-Chinese project exchanges in the field of creative industries, with the development of creative industries competencies among students (using the example of the Republic of Tatarstan, Tatar culture).

Research methods: analysis, synthesis, classification, use of B.Bloom's taxonomy.

The result of the research is: the development of the idea of a startup student project exchange in relation to the Republic of Tatarstan, attractive: in the form of mastering competencies (virtual, immersive formats); for students of Chinese and Russian universities; the application of B.Bloom's taxonomy to the development of creative industries competencies, where the target descriptors of educational cycles («to know», «to be able», «to own») are presented (in a theoretical aspect) in relation to fourteen online materials (courses) from the Russian side of the cycle (for teaching Chinese students) and nineteen from the Chinese side the parties.

The article is devoted to the issues of managing the interaction of university stakeholders in the modern digital space. Higher education institutions of this day are unique entities, in many ways with dissimilar business processes and management priorities. Therefore, along with the existing general principles of the development, implementation and operation of single window services, the problem of developing a single window with unique services that take into account the specifics of the business processes of an individual university is relevant. To solve it, a comprehensive study was carried out on the phenomenon of groups and features of stakeholders' requirements, as well as issues of the formation of adapted single window university services. This made it possible to create a model that systematizes the interaction of stakeholders within a digital university based on a project approach. The paper reflects the main aspect of the model, which is related to distance learning and the control of learning outcomes.

In the data economy, data unification is assumed for various sectors of the economy. The innovative activity of an individual-a student of higher education- a representative of youth, in the data economy is a new type of data, due to the inclusion of individuals (individuals) in the data generation process. The object of this study is innovative activity at the level of educational organizations, an individual-a student-a representative of youth (or generation Z). Subject: methodology for analyzing the innovative activity of an individual as a set of his activities related to the implementation of educational, scientific, research and other works based on the methodology of innovative activity of Rosstat organizations. The objectives of this study are to consider the innovative activity of young people studying at higher school in theory and practice; to develop a methodology for analyzing the innovative activity of individuals studying at higher school in the data economy. As a result of the research: the methodological provisions for the analysis of youth innovation activity have been clarified; the methodology for analyzing youth innovation activity in the data economy has been formed, the concept of «innovative activity» of youth in the data economy has been clarified. The results obtained can be used as a basis for studying the innovative activity of young people in the data economy at the federal, regional levels, as well as local studies.