Economic Problems and Legal Practice

Purpose of the study. In the tax process there are no procedural principles of equality of arms and competition, since the tax authority, being an authority, prevails over the taxpayer at all stages. In this regard, in the tax process it is necessary to ensure an increased degree of protection of taxpayers’ rights from the free internal conviction of higher tax authorities at the stages of filing and considering taxpayer complaints. Conclusions. A classification of non-normative legal acts issued by tax authorities and subject to independent appeal is proposed, with the need to exclude from the tax law such an uncertain concept as «acts of tax authorities of a non-normative nature». At the same time, through an amendment to the tax law, it is proposed to oblige the higher tax authority to issue a separate procedural document in the form of a ruling on accepting the complaint for consideration, as well as to provide the named tax authorities with a new authority when deciding on the issue of accepting the complaint for consideration to abandon the complaint without progress.

The purpose of the research. The article analyzes the evolution of the property tax object in Russian legislation in the period from the 10th to the 20th centuries, and also determines the role of the property tax at certain stages of the historical and legal development of Russia. The purpose of the research is to identify patterns within the framework of the historical and legal evolution of the property tax object in historical retrospect. Сonclusions. The development of Russian legislation on property taxation was significantly influenced by socio-economic, political and other factors. At each stage of development of legislation on property taxation, the state defined the object of the tax and the method of its assessment in different ways. For example, in the 13th—15th centuries, the main object of taxation was land, the valuation of which was significantly influenced by its location. In the second half of the 15th—17th centuries, a system of feeding was used, «elderly» for the use of land by peasants. In the 18th—mid-19th centuries, there was a transition from the land to the per capita principle of taxation, the list of property tax objects expanded to include buildings and structures on land plots, property used in business activities.

The article examines the expediency and timeliness of the creation and adoption of the Digital Code of Russia in the context of the current state of scientific thought and prospects from the point of view of the importance, necessity, need for answers to the questions posed in the article for the development of society, and the need to study some approaches of foreign legal systems to the issue under study and the resolution of controversial legal and ethical questions arising as a result of the development of both new technologies and scientific and technological progress in general. The scientific novelty is due to the subject of the study and a set of legal approaches reflected in already adopted regulations and their projects (for example, the «Digital Administrative Code» of Italy and the Model Information Code for CIS member States and foreign initiatives). Among the conclusions reached by the author, the opinion that, in general, supporting the idea of this codification, we consider it necessary to pay attention to the way of construction of some of its sections and the idea as a whole, and to a number of problems that require urgent solutions.

The article considers some issues of equality and discrimination in the employment of women. The peculiarities of regulation of women's labor are analyzed and defined. Examples from judicial practice revealing problems in the employment of women are given. Proposals on improvement of normative regulation of their labor are represented.

The purpose of the study. To substantiate the need to intensify the development of a problem-based project approach to teaching private law disciplines. It is proved that the traditional amount of knowledge acquired by students in the process of legal specialization does not contribute to their active inclusion in the assessment of the consistency of current legislation and the effectiveness of draft laws. The ways of improving the content of private law disciplines in the context of the introduction of digital technologies into educational and legislative processes are proposed. The conducted research allows us to draw attention to the conceptual foundations of the formation of a system of training specialists in the field of legal regulation of economic activity, including current trends in the transformation of its regulatory legal regulation in line with international agreements in this area, as well as to critically assess some areas of modern lawmaking. In the process of writing the article, the following methods were used: analysis, synthesis, systematic approach, formal legal, statistical.

The article analyzes the regulatory regulation of foreign countries in the field of intellectual property and artificial intelligence in order to develop recommendations and proposals for improving legal regulation in the field of protecting the intellectual rights of authors to works using neural networks. It is concluded that the processing of a work using artificial intelligence technology should be recognized as a way of using the work. A work created by a neural network can be considered as a derivative based on original works extracted during data analysis, provided that it contains significant and recognizable features of the original work, which indicates a violation of copyright to the original work. It is proved that when creating works by artificial intelligence, there is no reproduction if the work is used to create a new work in an altered and unrecognizable form. A proposal has been formulated to recognize the use of the results of creative activity by artificial intelligence as a violation of copyright holders if the work generated by the neural network contains recognizable elements of such results.

The purpose of the study. The article is devoted to the legal status of international sports federations that carry out the functions of organizing a particular sport, as well as the problem of determining their place in the system of subjects of law. The dialectic of including international federations among the components of the Olympic Movement is obvious only at first glance, since this also emphasizes their autonomy, which does not allow mixing the IOC itself and sports federations, the nature of which is even more connected with those patterns, traditions, customs of specific territories and nationalities that once gave rise to the corresponding species sports. The content of the regulatory provisions of sports federations can be conditionally divided into a) introduced in the form of mandatory borrowing and b) related to the exclusive normative creativity of the federation itself (however, some other persons may be initiators (interested parties)). From the point of view of the regulatory effect, the provisions of federations can be divided into a) acting directly and b) requiring some kind of adaptation. Conclusions. International sports federations, on the one hand, form part of the unified Olympic movement, and, on the other, are clearly identified as a special body of organizations responsible for regulatory activities in specific sports. The main function of international sports federations, which ensures legal selforganization in the relevant sport, contributes to the preservation of ethno-cultural values. In this context, it is appropriate to return to the thoroughness of granting the all-Russian sports federations the right to independently approve the relevant rules of sports.

The article shows the prerequisites for cooperation in the field of investigative activities of the internal affairs bodies of the Russian Federation and the Republic of Belarus, reveals specific forms of interaction in cooperation in the field of investigative activities, including: the exchange of operational reference, search, fingerprinting, forensic and other information that helps to establish the location wanted persons, detention of criminals; joint participation in search activities; sending employees of the internal affairs bodies of the state initiating the search to the state on whose territory the wanted person may be located to exchange information and be present during operational search activities; and others. A conclusion is drawn about significant prospects for the considered area in the fight against crime.

Purpose of the study. The most problematic area of domestic criminal law doctrine and law enforcement practice is considered to be the institution of complicity in general and the place of the organizer of the crime in it, as a central and key figure in planning, coordinating and directing the actions of accomplices, the implementation of a criminal plan. The article deals with the issues of regulatory regulation in the Russian criminal legislation of the institution of complicity in a crime, in relation to the organizer. In the course of the study, an attempt was made to analyze some controversial issues related to the qualification of the actions of the organizer of the crime.

Purpose of the study. This article, as the title suggests, examines preventive measures in the fight against domestic violence. The authors analyze the legislation of the Russian Federation, considering the preventive measures that were used in the past and what impact they had on current legislation. This work also provides articles of the Criminal Code of the Russian Federation, where the unlawful actions of the subject are of a special nature, emphasizing that these actions are domestic violence. The authors indicate how dangerous this group of crimes is and how the commission of crimes in this group will affect society as a whole and its individual subjects in particular. How to combat such crimes of a latent nature is revealed in this article to the extent that domestic legislation currently allows. Foreign measures to combat domestic violence are analyzed, whether they can be successfully implemented into Russian legislation without causing conflicts, and how effective their use will be, taking into account existing social norms.Conclusions. The authors come to the conclusion that improving legal norms aimed at preventing the fight against domestic violence will lead to ensuring the safety of potential victims and the successful development of moral and social norms in society.

The article deals with the issues of international legal regulation of alternative energy within the framework of the Eurasian Economic Union. Based on the analysis of program and strategic documents of this integration association, a trend towards the development of alternative energy within the framework of the EAEU was revealed. It is concluded that the evolution of the paradigm towards the diversification of the energy balance and the development of international legal regulation of alternative energy will contribute to increasing the political, economic, energy stability of the EAEU and its member states.

Today, solutions to the problem of binary classification using machine learning find applications in a huge number of spheres of life, such as medicine, energy, marketing, agriculture, financial analytics, etc. This is a great opportunity for companies to gain new sources of profit and improve existing processes. Therefore, new solution methods are being actively developed, existing ones are being improved, and research is being conducted on the possibility of using machine learning to solve classification problems in various fields. The study of the effectiveness of using various machine learning methods, taking into account the existing problems of small data in solving the problem of binary classification, is very relevant due to the significant preponderance of developments towards Big Data. For small data, possible problems that affect the effectiveness of the trained model have been identified, and various options for solving these problems have been proposed. To assess the impact of small data problems on the quality of the trained model, a comparative analysis of the quality metrics of models trained on different variations of data processing was carried out. It is concluded that correct work with small data requires timely elimination of such data defects as class imbalance, outliers, etc. In the course of the study, the most significant quality metrics were selected to obtain a model for analyzing medical parameters. A comparative analysis of diabetes detection models based on preprocessed small data has been carried out. For the task under consideration, the stacking model was chosen as the best option for medical use. The results of the analysis showed that machine learning is able to show high efficiency in solving real problems of binary classification.

The relevance of developing recommendations for sellers (small and medium-sized businesses) is due to the dynamic development of the e-commerce market, the requirements of platforms for sellers and the growing interest in the topic of more and more sellers entering e-commerce platforms in the Russian Federation. Thus, the work on developing a virtual assistant for recommendations to sellers on electronic platforms is important in the context of modern challenges and needs in the field of e-commerce. The purpose of the work is to analyze the marketplace market, the pain of sellers when working with them, and to substantiate the relevance of developing a unified recommendation system when sellers work on marketplaces. To do this, the study solved the following problems: presented an understanding of marketplaces, their evolution and future, and also identified the problems of sellers when working with electronic platforms. Research methods: system analysis, analysis of data from publicly available sources and international studies. Results: Analysis of the marketplace market in the Russian Federation showed that the market is growing strongly (in orders 6 times when comparing 2019 and 2022) and there are differences between foreign players focused on sales around the world and Russian ones, who focus more on sales within the Russian Federation. The growth of marketplaces is due to the increased digitalization of the population, the transition of consumers from conventional retail to online, and extensive investments in infrastructure by e-commerce platforms (warehouses, logistics) in recent years. The presence of a large number of tools does not allow sellers who work on marketplaces to respond to changes in a timely manner or to launch advertising campaigns correctly. These factors confirm the relevance of developing a unified recommendation system for sellers on e-commerce sites.

The article continues the cycle of research on the management of anthropogenic risks in various areas of the implementation and development of human capital. This article focuses on a very relevant component of human capital—foreign labor (IRS) in the economy of Moscow and the Russian Federation. The purpose of the study is to form adequate approaches to the analysis and assessment of anthropogenic risks of the IRS using the example of the city of Moscow and proposals for tools for managing these risks.The object of the study is anthropogenic risks of IRS. The subject is tools for analysis, forecasting and management of anthropogenic risks of IRS. Objectives: to identify key factors of anthropogenic risks, to analyze the existing system for reducing anthropogenic risks of the IRS of Moscow, to propose a proven system for managing anthropogenic risks of the IRS. The practical significance lies in the fact that the automated system of assessment, forecasting of anthropogenic risks will allow to manage (measure, reduce, stop, etc.) them and more effectively use IRS taking into account the specifics of this component of the human capital.

The purpose of this articleis to conduct a study of the functioning of offshore companies in the field of offshoring of financial flows in the country in the context of economic security. The theoretical significance of this article is the analysis and systematization of scientific research related to the mechanism of functioning of offshore companies as an instrument of international tax planning in the field of countering the offshoring of financial flows from the country by law enforcement agencies in the context of economic security. The practical significance of the presented research is that the main reasons and conditions for the functioning of offshore companies in the field of offshoring of financial flows in the country in the context of economic security have been established, as a tool for international tax planning in the field of countering offshoring of financial flows in Russia by law enforcement agencies, providing such an opportunity, and can be used in a variety of fields of activity.The conclusions obtained in the course of the study are as follows: scientific research related to the mechanism of functioning of offshore companies as an instrument of international tax planning in the field of countering offshoring of financial flows from the country by law enforcement agencies in the context of economic security is systematized, the features of its development in modern conditions are revealed.

The purpose of the research. The article discusses the public-private partnership (PPP) projects as an important tool for attracting private sector resources to enhance the efficiency and quality of emergency response. It analyzes the extent to which tax incentives influence the financial decisions of corporations and investment returns in the context of regions in China. The purpose of the research is to identify the role of tax benefits in stimulating the use of PPP projects for managing emergencies. It presents specific cases where tax incentives were utilized to recover participating in PPP projects enterprises during the pandemic. Results. The research revealed that the provision of tax incentives has had a positive impact on PPP projects. This is achieved through the reduction of financial burdens on enterprises, lowering costs for PPP projects implementation, and increasing investment returns. These measures provide critical support for the successful implementation of PPP projects and contribute to sustainable national economic development. PRC’s experience demonstrated that even during social crises such as the COVID-19 pandemic, tax incentives effectively promote private sector participation in infrastructure construction and the provision of public services to harmonize the economic and social goals in public policy.

The purpose of the study is to analyze the unique features of taxation in the industry, in particular, to identify problems and determine the prospects for its development in Russia at the present time. To achieve this goal, the following tasks were set: analysis of the procedure and the procedure itself in relation to tax benefits provided to IT companies, consideration of these benefits, highlighting the main problems in terms of taxation of the IT sector, as well as determining the direction of development of taxation of the IT industry. Research methodology. The following methods were used in this study: comparison, dynamic analysis, system analysis, induction, classification.

One of the primary taxes that shapes the budget is the corporate income tax, which establishes its function as a safeguard for governmental operations. The regularity and volume of tax revenues to the budget directly depend on the resolution of a number of issues that arise in tax practice due to imperfections in the process for calculating and paying corporate income tax, including from profits received by tax agents. This establishes the relevance of the research topic. The efficiency of the functioning of the economy directly depends on how harmoniously and systematically the tax system is built in the state. Currently, it is urgent to solve a number of problems regarding the payment of corporate income tax by tax agents. These should include the withdrawal of profits from taxation, the participation of tax agents in illegal schemes, the use of aggressive tax planning methods, etc. These problems lead to significant budget losses, which necessitates their solution. There is also a need to make changes to the definition of permanent representative offices, review the requirements for the content and volume of pricing information that tax agents are required to provide in order to control transfer pricing, establish uniform standards for reporting in which companies would disclose data on income received, expenses incurred, their distribution, as well as the amounts actually taxes paid by this category of taxpayers.

This article examines the essence of ensuring the stability of the national currency in world practice both at the present stage and in the context of the historical development of foreign exchange markets. It is noted that the main criterion for the stability of the national currency is the ratio of the money supply and GDP of the country, which determines the totality of implemented currency, monetary and other policies in the financial sector of the country. The article describes the development of the problems of the formation of a stable ruble and the introduction of its various forms, including the digital ruble.

The article aims to identify key areas of educational diplomacy for the development of Russian-Chinese relations. To achieve the goal, the article sets and solves a number of tasks. Firstly, an overview of the legal and regulatory base that ensures bilateral cooperation is provided. The set of international agreements is aimed at ensuring educational and scientific exchanges. Secondly, the key projects realised within the educational diplomacy between the Russian Federation and the China are highlighted. The diversity and increase in the number of projects indicate the mutual interest of the parties in the development of Russian-Chinese relations. Thirdly, the factors constraining the cooperation were identified, including: the lack of a system of equivalent recognition of scientific journals of the Russian Federation and the Chinese People's Republic, difficulties in promoting of the Russian universities on the Chinese market, language barrier. Fourthly, the authors identified perspective directions for the development of educational diplomacy of the Russian Federation and offered recommendations for improving it. In particular, a recommendation to increase the use of marketing tools to enhance the prestige of Russian education among Chinese students was developed. It is suggested to develop the activities of Russian universities on the Internet platforms of the People's Republic of China, to expand the presence in the system of online education in China. In addition, the importance of developing bilingual and multicultural programs is emphasised. In the framework of scientific cooperation, it is proposed to create a joint list of Russian and Chinese scientific journals, publications in which will be taken into account in awarding academic degrees and titles in both countries. The implementation of the proposed measures could help strengthen bilateral relations in the educational, scientific, cultural and humanitarian spheres.

Task. Risk management, as an independent part of the science of «management», is actively studied by analysts and other researchers. The modern development of risk management is determined by the need for the practical implementation of optimal and effective procedures aimed at managing the risks of the organization. The problem is that risks directly affect the state of economic security of the enterprise, while the enterprise does not always have an understanding of «what risk management is, what is its connection with ensuring the economic security of the organization». The purpose of the study is to form such an understanding and clarify a number of existing statements in this area.Model. The author reveals the essence of the category «risk management» and conducts a study of the close connection with the concept of «economic security of an organization».Conclusions. Risk management seems to be an adaptation toolkit for enterprise risk management, including ensuring balanced and optimal business development in order to ensure a high level of economic security of the organization.Practical significance. Popularizing risk management in organizations as an effective tool in solving problems related to risk management will draw the attention of company management to the practical orientation of risk management procedures to ensure economic security and their effectiveness and efficiency in practice.Originality.The modern directions of development of risk management are clarified in order to ensure the economic security of the organization.