Peer-review law journal Editor-in-Chief: Elena Yastrebova, PhD Indexation: Russian Science Citation Index, Google Scholar, Ulrich's Periodical Directory, CrossRef, Dimensions, Math-Net.ru, CyberLeninka, East View Frequency of publication: 6 issues per year. ISSN: 2541-8025 (Print) ISSN 2712-7605 (online)
Problems of law enforcement of a risk-based approach in the organization of control (supervision) over the condition of roads
The purpose of this study is to evaluate the effectiveness of existing risk-based approach mechanisms in monitoring the condition of roads, identify implementation problems, and propose solutions to optimize current risk-based approach procedures in the organization of road condition monitoring. Using comparative legal, formal legal and statistical research methods, the authors analyzed the normative legal acts regulating the mechanisms of the risk-based approach, statistical indicators of mortality of citizens depending on the types of road accidents. The current problems of law enforcement of risk-based approach mechanisms in the activities of state authorities for the control (supervision) of road safety during road operation are investigated, and the negative impact of existing risk indicators on the accident rate associated with the death of citizens in the territory of the Russian Federation is predicted. The need to make changes to the existing risk-based approach mechanisms has been identified and justified. The changes are aimed at monitoring citizens' publications on the operational condition of roads on the Internet. A draft of a new risk indicator is presented, the use of which predicts an increase in the effectiveness of control (supervision) bodies. The practical significance of the research results lies in the possibility of their use by control (supervision) authorities to take measures to reduce deaths of citizens as a result of road accidents by 2030, and for the future by 2036, established by the federal project “Road Safety”. Based on the results of the study, it was concluded that the legal consolidation of the need for monitoring Internet resources in the organization of a risk-based approach will form a new digital model of communication between the public sector and government authorities in public relations arising in traffic processes.
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The impact of the Bank of Russia on the economy of the Russian Federation
Purpose of the study. The article examines the positions of the Central Bank of Russia on the next increase in the key rate and their determinants, which will allow us to formulate a forecast for changes in the key rate for the coming years and its dependence on inflation. Conclusions. The procedure for adjusting the ruble exchange rate by the Bank of Russia is determined, as well as economic risks taking into account the processes of inflation, increased demand and outflow of supply in our country, as well as in the global economy.
On the issue of pre-trial procedure for challenging acts of tax authorities based on the results of control measures
The article is devoted to current issues of challenging acts of tax authorities based on the results of control measures carried out by tax control authorities in a pre-trial manner. The conducted legal analysis of the implementation of theoretical aspects in practice, by referring to the positions of the courts and competent state authorities in the tax sphere, allowed us to formulate conclusions regarding the specifics of regulating relations aimed at challenging the acts of tax authorities that predetermine the emergence of tax disputes. The identified problems outlined the directions for improving legal instruments for pre-trial dispute resolution, which will help reduce tax violations and tax disputes considered by higher tax authorities and in court.
Legislative bodies of the subjects of the Russian Federation at the current stage of reform of the united system of public power
Changes in the constitutional and legal system of Russia after the 2020 reform have made it necessary to assess the status of legislative bodies of the constituent entities of the Federation. These institutions are formally enshrined in the public authority system as bodies of popular representation, but their practical activities demonstrate significant differences between regions and reveal imbalances in the implementation of the principle of separation of powers. The study is based on the analysis of federal legislation, acts of constituent entities, and parliamentary regulations, which helps identify key trends and problem areas. The purpose of the work is to determine how modern constitutional modernization affects the normative consolidation of the powers of parliaments of constituent entities of the Russian Federation and how fully they are able to perform control and representation functions. The focus is on the differences in the legal registration of powers, the degree of detail of procedures, as well as the practice of their implementation at the regional level. The results of the study show that many constituent entities continue to rely excessively on regulations, while regional laws on the status of parliaments are absent or do not provide sufficient legal certainty. This creates risks for the stability of the system of checks and balances and weakens the role of legislative bodies in the structure of public authority. A conclusion was made on the advisability of unifying key provisions of the legislation of the subjects, formulating a mandatory list of powers of parliaments and developing uniform standards for their legal status, which will improve the efficiency and predictability of their activities.
On the importance of sustainability of non-state pension funds within the framework of the system of protection of citizens' savings
The purpose of the research. The article examines the relationship between the development of the system of regulatory requirements for the sustainability of non-state pension funds and the system of mandatory (public) insurance of citizens' savings. The purpose of the study is to establish and identify the relationships that exist and arise between regulatory requirements for the sustainability of non-state pension funds and the rules that ensure the return of funds to citizens by the state corporation «Deposit Insurance Agency» within the framework of the system of guaranteeing the rights of participants in non-state pension funds and the system of guaranteeing the rights of insured persons in the mandatory pension insurance system. Results. The author substantiates the conclusion that the requirements for the sustainability of non-state pension funds are an integral part of the savings protection system, the functioning of which is ensured by the state corporation «Deposit Insurance Agency».
Prospects for gratuitous and reimbursable allocation of budget funds to electricity market participants
The purpose of the study. Currently, the scientific literature does not pay enough attention to the issue of the specifics of the use of budgetary funds in the electricity market, which account for a significant part of the expenditures of the entire budgetary system of the Russian Federation. There are also no works related to the consideration of the problem of effective control over the use of budgetary funds in the electricity market, taking into account the specifics of the market and industry specifics. The article discusses problematic issues of gratuitous use of budgetary funds in the electricity market, namely subsidies, and also discusses the prospects for expanding the reimbursable use of budgetary funds as treasury infrastructure loans. The article suggests mechanisms aimed at more efficient use of subsidies in the electricity market with a proposal for a way to control the expenditure of such funds. The author defines the term «energy audit», which is absent in the legislation, as the dominant form of state financial control in the electricity market and suggests expanding the scope of this form of control. The author also suggests, due to difficult economic conditions and the reluctance of private investors to invest in the construction of electric power facilities in the territories of the DPR, LPR, Kherson and Zaporozhia regions, as well as regions of Southern Russia, the Far North and the border region, to extend the practice of applying treasury infrastructure loans to the electric power industry. This approach will make it possible to finance large infrastructure projects in the electric power sector on a return basis. The author suggests an effective mechanism for the distribution of reimbursable and gratuitous use of budgetary funds in the electricity market.
Formation and development of legal regulation of energy lands in land relations
The purpose of the study. The article examines the stage-by-stage genesis of the energy sector in the structure of land relations: from 1917 to 1990, from 1991 to 2001–2003, from 2001–2003 to the present. Conclusions. The legal period of formation of energy lands in land categorization is described. The features of electric grid facilities in land relations are revealed. The priority of public-legal regulation in the form of protected zones over the property rights of subjects of land relations is substantiated.
Current issues related to deposits of individuals in the banking sector
Purpose of the study. The article is devoted to the consideration of current problems related to deposits of individuals in the banking sector, as well as ways to solve them, which is due to the vector of development of the domestic economy, taking into account the geopolitical situation. At the same time, the banking sector is considered as one of the priority sectors of the economy, which directly affects the level of well-being of the country's population. Solving the problems of the banking sector is necessary for further improvement of the entire institutional and legal mechanism for ensuring economic security. Conclusions. The identified problems of the state and activities of banking organizations related to deposits of individuals have a complex multifaceted nature and require the adoption of a set of appropriate coordinated actions and measures by all subjects of financial legal relations.
Features of the use of audiovisual works
The article examines the features of using audiovisual works. The procedure for their use with multiple copyright holders is considered. Characteristics are given to individual methods of using these works. It is noted that with the development of technology, cinema has lost its exclusivity, the creation of audiovisual works has become available to a wide range of people. The involvement of many entities in legal relations on the creation, use, protection of audiovisual works requires appropriate legal regulation.
The category of exclusive rights in Russian legislation: historical genesis
The article briefly illustrates the stages of formation and development of legislation and doctrinal ideas about intellectual property law and, in particular, about exclusive rights. A brief digression into the history of the emergence and development of exclusive rights to the results of intellectual activity and the means of individualization equated to them allowed the author to draw certain conclusions that should be taken into account when new objects of civil rights appear. First of all, we are talking about the so-called virtual objects (virtual property). The law somehow coped with their appearance through existing legal institutions and tools used, sometimes using analogy, and in some cases "squeezing" new objects into already established concepts and institutions. However, the experience of the formation and development of intellectual property norms in Russian law has clearly shown an absolutely normal desire to apply the old to everything new. Therefore, it is not surprising that scientists are trying to extend the property law regime or intellectual property law to such objects.
Problems of protecting the intellectual rights of workers
The article examines the problems identified during the analysis of individual rules regulating relations on the protection of the intellectual rights of workers. Particular attention is paid to the issue of possible compatibility of terms used in labor and civil legislation. Problems related to the content and design of individual rules regulating the relations of workers engaged in intellectual activity (intellectual work) are identified. As a result of their analysis, it is proposed to combine in a separate chapter of the Labor Code of the Russian Federation the rules on the labor of workers performing a labor function related to intellectual (innovative, scientific and other creative) activities. In this chapter it is advisable to concentrate the norms that provide for both general provisions for these employees (on working hours, wages, labor protection) and special ones.
Approaches to the concept of "self-employed" in Russian science and legislation
Subject. The scientific article is devoted to the analysis of doctrinal approaches to understanding the essence and content of the concepts of "self-employment" and "self-employed", as well as legal definitions of the relevant concepts in legislative and by-laws, materials of law enforcement practice in the Russian Federation. The paper also presents statistical data on the number of self-employed people in Russia in dynamics. The article substantiates the importance of improving Russian social and labor legislation in terms of legislative consolidation of the conceptual and categorical apparatus concerning self-employment, forms and types of employment, including atypical manifestations of employment in modern conditions of digital economy development. Goal. The purpose of the article is based on an analysis of the scientific works of legal scholars—comparing the definition of self-employment and self-employed people, identifying problems in the field under consideration and offering recommendations for their resolution. Methodology. The scientific article was prepared on the basis of a system of scientific methods, including not only general scientific, but also private scientific, special legal methods (analysis, synthesis, statistical, comparative legal, formal legal, and others), which made it possible to identify common features and differences in doctrinal and legal formulations of self-employment, as well as uncertainties and conflicts in application legislation in this area. Results/conclusions. Taking into account different branches of legislation, the content of the concept of the self-employed is defined differently, and a similar approach is observed in legal science. The specifics of the legal status of the self-employed as subjects of legal relations participating in the pension insurance system need to be studied in more detail. In order to institutionalize self-employment as a legal phenomenon in the context of the formation of pension rights for the self-employed, this definition should be consolidated at the legislative level for the purposes of uniform understanding and enforcement.
Features of legal regulation of labor in peasant (farm) holdings
Peasant (farm) farms (hereinafter referred to as farms) occupy a key position in the economic system of the Russian Federation, forming a significant segment of agro-industrial production. In the context of modern challenges, including the processes of globalization, climate transformation and technological modernization, the regulatory and legal regulation of labor activity within the framework of farms is becoming increasingly important. The specifics of agricultural production, characterized by seasonality, dependence on natural factors, and the combination of personal and wage labor, place special demands on the legislative design of labor interactions. The relevance of the research is determined by the need to balance the interests of subjects of legal relations—both employees who require guarantees of social protection and employers interested in optimizing production processes. A special feature of the legal status of farms is the synthesis of family and contractual labor interactions, which necessitates a differentiated approach to regulation. This organizational and legal form, being an important element of the agricultural sector, requires in-depth scientific understanding due to the lack of elaboration of the theoretical basis in the domestic legal doctrine. The research is aimed at filling the existing gap through the formation of a conceptual framework for optimizing labor legislation. Farms occupy a strategically important niche in the economic structure of the Russian Federation, forming a significant share of agro-industrial production. The legal regulation of labor relations in farms is carried out through a synthesis of industry-wide labor law norms and special provisions adapted to the specifics of agricultural activities. The fundamental regulator in this area is the Labor Code of the Russian Federation (hereinafter referred to as the Labor Code of the Russian Federation), which sets universal standards for all categories of employers, including farming entities. At the same time, as the researchers note, «the human capital of rural territories remains the key resource of labor potential for the agro-industrial complex»[1].
Improving the mechanisms of legal regulation of interest rates in credit agreements with small and medium-sized businesses
This article examines problematic issues of legal regulation of fixed and variable interest rates in credit agreements with small and medium-sized businesses, analyzes the practice of using ex ante tools to control contractual conditions in terms of the amount of interest rates on loans. The purpose of the article is to study the theoretical provisions and practical problems of the legal regulation of interest rates in credit agreements with small and medium-sized businesses, as well as to formulate scientifically sound proposals aimed at improving the norms of credit legislation. Conclusions. Based on the methodology of economic analysis of law, the author substantiates the position that the normatively established maximum allowable values of floating interest rates should be extended to all categories of small and medium-sized businesses. It is advisable to use similar rules for loan agreements with a fixed interest rate, the amount of which can be adjusted unilaterally by the lender. Among other things, it is necessary to consolidate in the law the obligation of credit institutions to reduce interest rates by a certain amount, depending on the key rate of the Central Bank of Russia. The author believes that it is advisable to oblige credit institutions to inform the borrower, a small and medium-sized business entity, about the final cost of loan payments and its internal structure before concluding a loan agreement, in case the fixed or floating interest rate increases to its maximum allowable regulatory values. Additionally, the author has investigated some problems of commercial loan enforcement. The study of judicial arbitration practice allows us to conclude that currently there are two diametrically opposed approaches regarding the possibility of judicial reduction of the interest rate on a commercial loan. The author proposes to eliminate legal uncertainty by making appropriate additions to article 823 of the Civil Code of the Russian Federation.
Criminalistic characteristics of terrorism: concepts; types; structure of terrorist threats; classification of terrorists; ways, methods and algorithms of countering terrorism
The purpose of the study. The article analyzes the criminalistic characteristics of terrorism: concepts; types; structure of terrorist threats; classification of terrorists; ways, methods and algorithms of countering terrorism. Conclusions. The high public danger of terrorism is very much due to its close connection (on the one hand, in matters of recruitment, recruiting and motivation of new members of organizations, and on the other, in the field of interests of influence through a fairly wide range of types of terrorist threats and attacks) with socio-political, spiritual (including religious, national-ethnic), economic and other significant spheres of life of society and the state. Manifestations of terrorism, in addition to the negative consequences themselves, cause a great public outcry, manifested in an increase in the level of anxiety in security matters, a decrease in the level of trust in the authorities and faith in the effectiveness, efficiency and effectiveness of the actions of law enforcement agencies and specialized special services. The improvement of methods and means for the prevention and investigation of terrorist crimes is one of the main goals of modern criminology. The development of effective measures to combat terrorism is positively facilitated by forensic knowledge of: factors contributing to its spread; objects, objects and methods of criminal encroachment; methods of concealing the preparation and circumstances of the implementation of the criminal activity under study; characteristics of its participants; mechanisms of trace formation in places of preparation and direct implementation of terrorist activities.
Criminological description of violations of safety requirements and anti-terrorist security of fuel and energy complex facilities
The subject of the article is issues related to possible violations in the field of anti-terrorist protection of fuel and energy complex facilities on the territory of the Russian Federation. The fuel and energy complex is a set of industries related to the fuel industry and the electric power industry. Obviously, only special entities are involved in this complex. The relevance lies in representing the place of the acts under consideration in the general structure of crime related to violations of labor protection and safe work. The purpose of the article is to identify trends that characterize the current state of violations of security requirements or anti-terrorist protection of the fuel and energy complex facility. The conclusion of the article is devoted to determining the importance of the activities of internal affairs bodies to prevent violations of security requirements and anti-terrorist protection of fuel and energy complex facilities.
Features of the legal nature of interstate financial interactions
States interact with each other and with international organizations, entering into various financial relations related to the provision of loans, guarantees, financial assistance, debt settlement, payments, the issuance of securities, etc. These relations can be bilateral or multilateral. The financial component is an integral part of almost all international treaties, ranging from the charters of international organizations to various intergovernmental trade agreements and, of course, purely financial transactions. This article focuses on interstate public financial relations. According to the author, there are more than twenty types of such interactions. The relevance of the study is explained by the existing uncertainty in the doctrinal qualification of such relations. The author points out the features of these relations that characterize them as exclusively public law relations and emphasizes their belonging to international financial law as a public branch.
Fraud using information and telecommunication technologies as a threat to economic security: problems and solutions
The purpose of research. The article examines one of the types of economic crimes "Fraud" using information and telecommunication technologies, provides a description of its varieties, defines security measures that are used in the banking system of Russia and elsewhere. The author also suggests some ways that will help society avoid becoming victims of these crimes and reduce the level of economic crime in this area. The purpose of the study is to analyze the most common types of fraud using information and telecommunication technologies in order to inform the population of Russia. Identification of measures to prevent the socially dangerous phenomenon under consideration, which will help reduce the level of economic crime and the effectiveness of ensuring economic security.
Formation of models of regional economic development through the activities of territorial economic clusters
The purpose of the research. This article discusses the possibilities of using panel data models to assess the impact of the activities of territorial economic clusters on regional economic development. An overview of theoretical approaches to the formation of panel data and their application in economic analysis is presented. The purpose of the study is to identify the dependence of the economic development of the regions of the Russian Federation on the activities of territorial economic clusters on their territory, which can be described using the proposed approach to assessing the potential of the cluster. Results. As a result of the study, the influence of various factors of cluster activity, such as the volume of goods and services shipped, the number of jobs at participating enterprises and the number of participants in the cluster, on key indicators of regional economic development, in particular the gross regional product, was empirically analyzed; fixed and random effects were estimated to take into account the individual characteristics of the regions of some federal districts and clusters on their territory; Practical recommendations are formulated for the development and implementation of an effective regional policy aimed at supporting and developing territorial economic clusters in order to stimulate economic growth and increase regional competitiveness.
Russia's achievements of technological sovereignty: problems and prospects
The article examines certain aspects of the implementation of state policy in the field of scientific and technological development as a basis for achieving technological sovereignty. It is revealed that the development of advanced production technologies and the creation of our own technological base for industrial development will allow us to achieve technological sovereignty of the country and achieve technological leadership in the world market. Particular attention is paid to the factors hindering the achievement of technological sovereignty. The mechanism and tools aimed at eliminating or weakening the impact of various factors that hinder the process of achieving technological leadership are studied. The purpose of the work: to study the relationship between the scientific and technological development of Russia and the real sector of the economy. The problems of achieving technological sovereignty of the country are considered from the standpoint of integrating the scientific, technical and industrial spheres of the Russian economy. Attention is focused on the indicators of the achieved level of technological sovereignty by types of products and the level of development of advanced technologies. The need for a systematic approach aimed at the sustainability of industrial development in the future is substantiated. Systemic limitations on the path to technological sovereignty are noted, including import dependence, low commercialization of scientific developments and insufficient development of regulatory and incentive mechanisms and measures. The theoretical basis of the scientific work was the use of general scientific methods of cognition to the processes and phenomena under study. The use of a logical approach made it possible to interpret the results obtained during the study, as well as to draw conclusions and formulate proposals for creating a mechanism for interaction between scientific, technical and industrial spheres on the path to technological sovereignty. It is concluded that despite the current problems, Russia has the resources and capabilities to achieve technological sovereignty and create a modern industry that meets the development goals of the country set in the Strategy for Scientific and Technological Development of the Russian Federation.
Analysis of the main structural components of intelligent industrial production
The purpose of the study is to identify and analyze the main structural components of intelligent industrial production. The structural components of intelligent industrial production are based on the integration of advanced technologies, interconnected systems and data-driven processes to optimize production. Twelve main structural components are identified: industrial Internet of Things, artificial intelligence/machine learning, big data, autonomous robots, additive manufacturing, cloud computing, 5G connectivity, peripheral computing, digital twins, design for manufacturing, cybersecurity, digital intellectual assets. The analysis revealed the advantages of intelligent manufacturing: efficiency and productivity; flexibility and efficiency; improved quality control; environmental friendliness and comprehensive savings.
Foreign practice of protecting national interests in foreign trade policy
The article reveals foreign experience in mitigating foreign economic threats to protect national interests of the state using the example of the United States. In the context of increasing challenges in the global arena, it is highly relevant to consider the practices of other states in order to find effective tools to ensure sustainable functioning of the state economy. In the work, the author notes the main external threats to the national interests of the United States and the tools for mitigating them. Thus, every year in America's foreign trade turnover there is a stable trade deficit, generating dependence on foreign suppliers, exerting a negative impact on the production base, and building up advanced production capacities. Increased dependence on foreign manufacturers of goods makes the supply chain of American goods vulnerable to geopolitical disruptions. The work presents the practice of tariff and non-tariff restrictions to protect national interests using the example of such states as the EU, Argentina, Brazil, India, Indonesia and others. The article considers the foundations of the current American policy to combat external challenges and threats, its importance in achieving competitive advantages of the state. The foundations of US tariff protectionism are revealed. Its main advantages and disadvantages are noted.
Assessment of the socio-economic effects of financial and economic mechanisms of spatial development in the face of modern challenges: methodological approaches
The article is devoted to the development of methodological approaches to assessing the potential socio-economic effects of implementing financial and economic mechanisms for the development of macroregions, urban agglomerations and single-industry towns in the context of a global phase transition. The relevance of the research is due to the overlap of inter-stage transformations—the transition to the sixth technological order and the formation of a new world economic order, which is associated with the emergence of cognitive and technological barriers and the increasing threats of a phase catastrophe. The purpose of the research is to provide theoretical and methodological substantiation and conceptualization of approaches to assessing the potential socio-economic effects of implementing financial and economic mechanisms for the development of macroregions, urban agglomerations and single-industry towns in new civilizational conditions. Comparative historical analysis, civilizational and systematic approach, scenario and institutional analysis are used in the methodological framework of the research. As a result, the need for consolidation of financial, economic and administrative resources, centralization of management within macroregions and agglomerations, and the transition to investment and innovation targeting is substantiated. The conclusions of the research emphasize the importance of subjectivity of territories, the formation of new exchange and infrastructure contours, the development of partnership models (public-private partnerships, inter-municipal unions) and the use of Industry 4.0 technologies. This will ensure the reproduction and development of the sociotechnical potential of territories in conditions of instability and increase their adaptability to future civilizational challenges.
Socio-economic effects of mechanisms for the company towns development: methodological aspect
In the context of spatial differentiation of regions and the need to improve the effectiveness of state policy in relation to single-industry towns, the importance of developing sound methodological foundations for analyzing their functioning and development is increasing. The main purpose of the article is to identify and describe the conceptual approaches to the methodology of economic research existing in modern science, and proposes to use the research methodology in studying the problems of the functioning of company towns as special management objects and assessing the socio-economic effects of implementing various financial and economic mechanisms for their support and development. The article proves that philosophical methodology, being divorced from empirical reality, does not fully meet the practical needs of economists, while research methodology, focused on solving specific problems of analysis and forecasting, has a high applied potential. It is noted that it is the systematic approach that provides not only opportunities to identify the sources of problems in single-industry towns, but also to substantiate effective mechanisms and ways to solve them. Based on a systematic approach, the variable approach to the formation of support mechanisms for single-industry towns is proposed, taking into account the assessment of the market prospects of city-forming enterprises and the level of regulatory impact of government mechanisms on the development strategy of single-industry towns. This approach makes it possible to adapt support mechanisms to the conditions of a particular municipality and increase the effectiveness of management decisions. The results of the research can be used in the practice of strategic planning and in the development of measures of state support for single-industry towns within the framework of territorial development.
On the issue of industrial production intellectualization process in Russia
The article examines the problems of industrial production intellectualization as a basic component for achieving technological sovereignty of Russia, which will allow achieving technological leadership in the world market. Particular attention is paid to the factors hindering the process of industrial intellectualization, among which are: insufficient maturity of IT products, low level of industrial automation. It is noted that the process of digital transformation of Russian organizations is not yet systemic, since there is no «digital maturity» of industry, which is a step-by-step process of transformations in industrial production based on its automation, then robotization, and at the third stage—already on the basis of intelligent superstructures of production management based on artificial intelligence. It is emphasized that the intellectualization of industrial production, its active stage begins with the beginning of the use of artificial intelligence in making management decisions. The purpose of the work: to analyze the process of industrial intellectualization and the dependence of industrial development on scientific and technological potential. The problems of industrial intellectualization are considered from the position of integration of scientific, technical and industrial spheres of the Russian economy. The theoretical basis of the scientific work was the use of general scientific methods of cognition to the processes under study, and the use of a logical approach made it possible to interpret the results obtained in the work for conclusions and formulate some proposals for the interaction of scientific, technical and industrial spheres of the real economy. It is concluded that Russia has resources and opportunities for the intellectualization of industrial production in order to achieve technological sovereignty and improve the efficiency of industry, which meet the goals of the Strategy for Scientific and Technological Development of the Russian Federation.
Current trends in the digitalization of tax control in the Russian Federation and their impact on the effectiveness of the fiscal system
The purpose of the study. The article analyzes the impact of digitalization of tax control on the effectiveness of the Russian fiscal system. Special attention is paid to technological solutions and their role in reducing tax violations, increasing transparency and optimizing budget revenues. Conclusions. It is proved that the introduction of electronic systems has contributed to a reduction in tax evasion by 12–18%, an increase in VAT collection and the formation of a stable base for forecasting budget revenues. However, the risks associated with cybersecurity, technical errors and legal uncertainty remain, requiring a comprehensive approach to modernizing tax administration.
Research on the cross-border E-commerce between Zhejiang Province of China and Russia under the background of building a digital innovation hub
The purpose of the study is to take the development opportunities of cross-border e-commerce between Zhejiang Province of China and Russia as the entry point, analyze and clarify the challenges faced by cross-border e-commerce of Zhejiang Province and Russia, and put forward reasonable suggestions in order to promote the sustainable development of cross-border e-commerce of both sides. The conclusion of this research is that in recent years Zhejiang Province has been actively building a Digital Innovation Hub and continuously promoting the development of new forms and models of cross-border e-commerce. Policies, complementary industrial advantages, and infrastructure improvements have provided opportunities for Zhejiang Province and Russia to develop cross-border e-commerce. Russia is one of the main target countries for Zhejiang's cross-border e-commerce «going global», cross-border e-commerce trade between Zhejiang Province and Russia has made positive progress. However, cross-border e-commerce between Zhejiang Province and Russia is facing problems such as unstable policies, logistics and financial risks, and unreasonable trade structure, which directly affects the long-term development of cross-border e-commerce. In the future, Zhejiang Province and Russia should give full play to the advantages of cross-border e-commerce, optimize the logistics system, strengthen talent training, and promote the healthy development of cross-border e-commerce.
Implications of the transition to the progressive scale of persons income
The article examines the impact of the transition to a progressive personal income tax (PIT) scale in Russia starting from 2025. The theoretical context and international experience in applying progressive taxation to personal income are presented. Based on the Laffer curve model, the fiscal potential of the current tax rates (13%–22%) is assessed, and it is shown that the system is currently positioned on the upward-sloping segment of the curve. The advantages and limitations of the current tax scale are identified, along with its socio-economic significance and possible behavioral effects. The article also proposes measures to ensure fiscal sustainability and social equity in the further development of progressive taxation. Research writing purposes: studying the consequences of the transition to a progressive PIT scale in Russia from 2025 and evaluating its fiscal efficiency and behavioral impact. The conclusions received during the research: it was found that the current PIT rate structure in Russia (13%–22%) lies on the ascending portion of the Laffer curve, indicating that there remains fiscal room to increase revenues without risking a reduction in the tax base. The progression supports social fairness and brings the Russian system closer to international standards. However, any further adjustments to the tax rates should carefully consider behavioral responses and promote transparency and voluntary compliance mechanisms.
Specifics of military and technical cooperation of Russia with allied countries at the modern stage: economic aspect
The article describes the author's approach to the definition of allied, hostile and neutral countries, and substantiates the necessity to fully expand military-technical cooperation with allied countries in the context of growing sanctions pressure from the countries of the «collective West». Based on an analysis of the economic aspects of this cooperation with key importers of Russian weaponry, the authors substantiate the necessity to make a gradual transition to joint development, production and operation of armaments and military equipment with simultaneous expansion of co-operation relations and deepening of co-operation in carrying out activities and providing services in the field of standardisation of military products along with preserving the already established formats of cooperation, including direct deliveries of military products, alternative financial and economic mechanisms of trade, Russia's participation in exhibitions of weapons and military equipment held in friendly countries, and a number of others.
Middle business in Russia: institutional constraints, digital opportunities and growth prospects
The article explores institutional and digital determinants of medium-sized business development in Russia. Based on the synthesis of classical and new institutional economics and modern concepts of digital transformation, a multifactorial model for the growth of medium enterprises is proposed. The model includes three interrelated layers: formal institutions (tax and legal systems, public support), informal practices (trust, entrepreneurial culture), and digital infrastructure (platforms, blockchain, digital profiles). The study reveals mechanisms of institutional synergy that enhance productivity and reduce transaction costs. Practical recommendations are provided for integrating the model into national and regional policies, emphasizing the strategic role of medium-sized businesses in modernizing the Russian economy.
State registration of lease agreements: protection of tenants' rights from invalidity risks
This article analyzes the issue of invalidity of agreements in relation to third parties in the field of real estate lease in Russia. The study examines the consequences of the lack of state registration of lease agreements, noting that only registered agreements have legal force for third parties. Examples from judicial practice are given, demonstrating how the lack of registration can negatively affect the interests of tenants, including leading to the risk of losing the property when changing the owner. The tax consequences are also analyzed: unregistered agreements do not provide the right to tax deductions, which increases the tax burden on tenants. In this regard, the article emphasizes the importance of preliminary registration of long-term lease agreements to protect the rights of the parties. The work proposes measures to improve the legislation: simplifying the registration procedure, creating a single register of lease agreements, introducing administrative liability for evading registration. The authors note that properly executed and registered lease agreements help protect the rights of participants and the stability of business relations. In conclusion, it is concluded that compliance with legal requirements and registration of lease agreements are necessary conditions for effective business and protecting the interests of the tenant and the landlord. Careful attention to these issues is considered a key factor in the successful development of rental relations in Russia.