Vol 21, No 2 (2025)

The article examines the problems of the methodology for studying uncertainty using examples of disasters of a humanitarian and man-made nature. Using the apparatus of the theory of catastrophes, the ambiguity of the manifestation of uncertainty at various stages of the development of the catastrophe is shown. The manifestation of the phenomenon of absolute uncertainty during the initial period of the culmination stage of the disaster is noted.

The purpose of this article is the content of property rights in the context of the completeness of tax collection, since the topic of organizational and legal forms of interaction between the Federal Tax Service and public authorities in the Russian Federation is of interest from the perspective of the Federal Tax Service performing its main function—tax collection. It is noted that taxation issues are inextricably linked to ownership issues, while there is a difference in taxation of real estate of organizations and real estate of individuals, and that when calculating and collecting taxes, information recorded in the Unified State Register of Legal Entities will play a key role in determining the tax base. It is proved that the state registration of rights plays a significant positive role in stabilizing civil turnover and public relations, both in connection with the acquisition of residential real estate by citizens and legal entities, and in connection with the turnover of non–residential real estate. It counts as the relevant information recorded in the EGRN, there is no right. However, this interpretation is erroneous. Paragraph 2 of Article 8.1 of the Civil Code provides for the possibility of the emergence, modification or termination of property rights at a time other than that established by the general rules for making a corresponding entry in the Unified State Register of Legal Entities. The correctness of the above-mentioned approach is confirmed by acts of the highest judicial instances.

The article considers possible approaches to studying the complex of cybersecurity problems in the modern world, which is characterized by segmentation, anti-globalization trends, aggravation of confrontation between centers of power and, as a consequence, protracted instability (hypervolatility). Particular attention is paid to the issues of defining the term «cybersecurity», the ambiguity and vagueness of the meanings invested in it in various studies, as well as the legal practice of various countries. Based on a critical analysis, the author's approach to interpreting cybersecurity in the context of a hypervolatile environment is proposed. Based on the analysis of the preliminary list of indicators reflecting the level of security of countries in cyberspace, the most significant and representative characteristics are identified. These primarily include the global cybersecurity index (GSI). At subsequent stages of the study, econometric models are proposed that formalize the patterns that affect the dynamics of the GSI. The constructed models allow us to analyze, identify and compare trends in the evolution of cybersecurity in different countries. In particular, the assumption about the influence of hidden factors on cybersecurity that are not explicitly expressed in the traditional system of socio-political indicators of states seems quite realistic.

The aim of this article is to explore the relevant aspects of legal responsibility of Russian Armed Forces personnel in the context of the transformation of legal regulation. The main focus is on identifying both theoretical and practical issues arising in the process of holding military personnel accountable for various types of offenses. The article provides a detailed analysis of the current legislation, highlighting its gaps and deficiencies, as well as examining difficulties in its practical application. Special attention is given to issues of legal uncertainty in certain provisions and their impact on the effectiveness of the responsibility system. Possible directions for improving legal regulation are presented, aimed at increasing legal certainty and ensuring fairness for military personnel. The article is addressed to both researchers in the field of military law and practicing lawyers interested in the development and reform of the institution of legal responsibility for military personnel.

The article is dedicated to the study of participatory budgeting as a tool for engaging citizens in the allocation of municipal finances. The relevance of the topic is driven by the growing demand for transparency and democratization of governance, as well as the inclusion of participatory budgeting in strategic documents of the Russian Federation. The purpose of the study is to analyze the theoretical foundations, Russian and foreign experiences in implementing participatory budgeting, identify problems in its legal regulation, and develop recommendations for its improvement. The methodology includes comparative legal analysis, the study of regulatory legal acts, scientific literature, and the generalization of practices. The authors highlight the key principles of participatory budgeting: transparency, citizen involvement, and accountability. Successful foreign cases (Brazil, Europe, Asia) are considered, emphasizing the role of adaptation to local conditions. In Russian practice, positive effects are noted, such as an increase in the number of implemented projects. However, systemic problems are identified: limited scale, social passivity, technological inequality, and a lack of competencies in municipal bodies. Concrete measures are proposed to address them: the adoption of a federal law on participatory budgeting, the establishment of a minimum share of funding, integration into national projects, digitalization of processes, educational programs for citizens and officials, and others. The necessity of taking into account regional specifics and developing feedback mechanisms is emphasized. The study confirms that participatory budgeting contributes to strengthening trust between the government and society and increases management efficiency but requires systemic support at the legislative and institutional levels. Further digitalization and adaptation of foreign experience are identified as promising areas.

Within the framework of this article, the author analyzes not only the current regulations, but also the proposed changes in the legislative sphere of the notary, in particular, the new draft Federal Law «On Notaries and Notarial activities in the Russian Federation», with a view to the implementation by the notary of the delegated public function of protecting the rights and legitimate interests of citizens and using the example of suppression of fraudulent actions in situations involving the certification of powers of attorney.

Objective. The article substantiates the need to apply interdisciplinary synthesis as a method of cognition in order to use it not only for research purposes, but also in the process of regulation of disputable legal relations, because the study of factual circumstances by the court, their analysis and qualification of the set of established facts is the process of cognition within the framework of the established by law procedure. The purpose of the article is to explain, from the point of view of interdisciplinary synthesis and the need to protect the requirements of fairness and good faith, the progressive legal positions of the court decisions applying the norms of civil law to disputable public legal relations in exceptional cases. Model. The methodological basis of the article is the author's use of methods of synthesis and analysis, description and interpretation; the formation of a legal position on the issue of the possibility of applying civil law institutions to regulate public legal relations and vice versa. Conclusions. In exceptional cases, interdisciplinary synthesis can replace a legislative analogy and an analogy of law. Interdisciplinary synthesis allows to combine into one universal legal mechanism all criteria of good faith, developed to date by international law, legislation and judicial practice for the most effective protection against bad faith behavior of subjects of law. The product of synthesis is also an inseparable connection of the principles of justice and good faith as a dialectical unity of quantitative and qualitative characteristics. The method of legal regulation is the negation, and in relation to the protection of the requirements of the principle of good faith — the negation of bad faith behavior. Framework of the research/possible further use of the results of the scientific work. The results of the article are part of the study of methodological problems of civil and public law research, issues of application of the principles of justice and good faith. Practical importance. The conclusions of the article will be useful when courts consider the tax disputes and the cases on the return of property to state ownership, when it was taken out of state ownership through corruption and (or) abuse of power, in particular, the objects of cultural heritage, ports of interregional importance, nature reserves and other objects of importance to the population of the country. Social consequences. The existence of a method of legal regulation based on the principles of justice and good faith — negation of bad faith behavior — is substantiated. This method allows to the courts and participants of the disputes to apply the principle of good faith as a rule of direct action on the basis of different sources of law (mandatory and recommendatory; regardless of the sphere of legal relations and branch of law regulated by them). Originality/value. The article is addressed to the legal scientific community, legal practitioners, can be useful for students of law faculties at universities.

The article examines the key aspects of institutions of subrogation and recourse in the framework of compulsory motor liability insurance (CMTPL) in Russia. The legal mechanisms governing these institutions, as well as their differences and similarities, are discussed. Special attention is paid to the legal nature of regression and subrogation, their role in the distribution of responsibility between participants in insurance relations and the problems associated with insufficient regulation of these concepts in Russian legislation. The paper also analyzes foreign experience, emphasizing the need for legislative changes to eliminate legal uncertainty and protect the interests of subjects of insurance legal relations. Considering the identified problems, it is proposed to amend the legislation in order to eliminate legal uncertainty and protect the interests of all participants in insurance relations, which will provide a clearer framework for the application of the mechanism of subrogation and recourse in Russia.

The purpose of the study. In this article, the subject of consideration is the problem of protecting investors' rights when issuers raise funds through digital financial assets. Based on the study of the regulatory material of Russian legislation and the established practice of investing in these assets, the existing and legally prescribed mechanisms and ways of legally protecting investors' rights are considered. The development of this issue is very important in modern conditions, since legislation on digital financial assets in Russia is in the process of formation, many scientific and theoretical provisions have not been fully resolved, and there are a large number of gaps and contradictions in legislation in this area. Conclusions. Based on the results of the study, a conclusion was drawn about the imperfection of domestic legislation in terms of protecting the rights and legitimate interests of investors in the DFA. As a general rule, they have access to civil law ways to protect the violated right, but with a number of reservations due to the nature of the DFA and the nature of public relations in their turnover. Depending on the circumstances of the case, investors can use the means of criminal legal protection and legislation on administrative offenses. In order to increase the degree of guarantees of investors' rights in the field of DFA, the author suggests improving the current legislation. In particular, it is necessary to introduce licensing of certain types of activities related to the issuance and turnover of DFAs, provide for the institution of compulsory civil liability insurance for information system operators and DFA exchange operators, and extend the legislation on investor protection in the securities market to relations related to the issuance and turnover of DFAs.

The article explores the historical-legal and comparative legal problems of assessing the actions of persons who voluntarily report corruption (from Roman traditions and the Middle Ages to modern legislation in various countries). Using the examples of «actio popularis» and «qui tam», the analysis demonstrates how the idea of encouraging citizens to report offenses — while simultaneously shielding them from false accusations and unjust pressure — developed historically. The core question is whether current legal frameworks and public institutions adequately protect those who decide to expose corruption. Detailed attention is given to issues such as informants’ anonymity and potential rewards, alongside the dangers of abuse in the absence of proper oversight. The study also highlights international experience (e.g., in the United Kingdom, the United States, and several Asian countries) and examines the work of specialized agencies such as the Serious Fraud Office (SFO), which handles large-scale financial crime investigations. Such a system enhances trust in governmental institutions, helps curb corruption, and lays the groundwork for a more stable and equitable society.

The purpose of the study. The article analyzes the forensic characteristics of emergency situations (natural disasters, man-made disasters): concepts; classification; features of production inspection of the scene; issues related to the production of specialized examinations. Conclusions. Issues related to the investigation and prevention of crimes related to man-made disasters (which have become either their direct cause or their indirect prerequisite) are of paramount importance, since everything related to the preservation of life and health, energy security, the need to prevent various kinds of environmental disasters, the prevention of large material losses, etc., refers to priority categories, both for each individual, and for society and the state as a whole. Despite all the complexity and ambiguity in the investigation of the investigated category of crimes, standard algorithms for their investigation have already been developed and continue to be improved. The investigation of these crimes has a large number of specific features and requires a wide range of special knowledge and skills in the relevant field, which justifiably entails the need to involve appropriate specialists (experts) in the investigation. The most valuable source of objective evidentiary information is the conclusions on specialized forensic examinations.

The problems of international economic law (hereinafter—IEL) are being thoroughly developed in the United Kingdom. The views of British scientists on IEL, its purpose and content are original. Many of their researches are of significant interest, including for analysis in conjunction with the positions of Russian legal experts. At the same time, in the UK there is also some specificity in approaches to IEL, which distinguishes them from the views typical for domestic science. The purpose of the article is to show to certain extent the transformation of ideas about IEL in the UK, as well as their features. The work separately examines the views in the UK on such important sub-branches of IEL as international trade law (hereinafter—ITL), international investment law (hereinafter—IIL). In addition to doctrinal views on IEL, the article touches upon individual practical aspects of ensuring the interests of Great Britain in international economic relations. In the research are also analyzed and disclosed in a general way, in relation to the specifics of the interests of Great Britain, such issues as the compliance to IEL the concept of «partial surrending of state sovereignty», ensuring freedom of trade in different time periods, fragmentation of IEL and IIL, reduction of the role («marginalization») of IEL in modern times.

The article considers the issue of the categorical apparatus of international financial law as one of the factors of its integrity and consistency. Unified terminology is a common and understandable language, a means of communication that ensures mutual understanding between financial rulemakers and standard-setters from different countries and international organizations, allows for more precise and clear formulation of relevant definitions, reaching agreements on the content and meaning of financial and legal phenomena and structures. A single terminology also acts as a unifying link between international financial and legal norms and institutions and a system-forming factor of the entire international public financial law.

The article examines the problem of finding personnel from external sources and assessing a candidate's suitability for a position, especially in the context of the civil service, which can be effectively carried out through the analysis of applicants' resumes using modern artificial neural network models that do not require retraining. The aim of the study is to test the hypothesis that it is possible to create a universal tool for comparing job descriptions, resumes of specialists and professional development courses that does not require additional retraining. The main idea of the presented methodology is to obtain vector representations of such documents and further compare them using metric algorithms. The article also presents the possibility of searching for professional development programs from open sources for current employees of the state civil service in order to improve the competence and qualification level of employees and move up the career ladder. The obtained results confirm the effectiveness of applying NLP technologies in the task of job selection and candidate assessment. The analysis of a large number of summaries and the determination of compliance is presented in the form of a binary classification problem, in connection with which several methods were analyzed to solve this problem and the one that presented the best result was selected. Thus, it is shown that the use of artificial intelligence methods is effective for building intelligent systems in HR-sphere.

The purpose of this article is due to the need to reduce the technological import dependence of Russian non-resource industries based on the analysis and assessment of their current state and development in accordance with the intended goals and objectives set by the May 2024 Decree of the President of the Russian Federation «On the national development goals of the Russian Federation for the period 2030 and for the period up to 2036» [3]. Currently, this sector of the real economy remains critically dependent on foreign technologies, mainly from those countries that have joined the sanctions against Russia. A quick solution to this problem is now complicated by the difficulty of finding alternative suppliers for the independent replacement of «dropping out» components, components, materials and other goods, which will take years. Therefore, measures to reduce import substitution of foreign resources and technologies can be overcome only through scientific and technological build-up of our own knowledge-intensive industries. It is precisely this priority area for ensuring technological independence for the next decade that the Decree of the President of the Russian Federation of February 28, 2024 No. 145 «On the Strategy for Scientific and Technological Development of the Russian Federation» [1] http://www.kremlin.ru/acts/bank/50358 is aimed at. In the presented article, the authors used open materials from literary sources and Internet resources.

The article is devoted to the analysis of the implementation of concession agreements in Russia, since 2005, when the law on concession agreements was adopted, to the present day. In the context of the active development of public-private partnership (PPP) and the corresponding legislative framework, the article examines the key stages of legal registration of concession projects and their impact on various sectors of the economy. The relevance of the topic is due to the growing interest in concessions as a tool for attracting private investment in infrastructure projects and the modernization of social facilities. The purpose of the study is to assess the effectiveness of concession agreements, their role in the modernization and development of critically important industries, such as housing and communal services, energy, transport and healthcare. The research methodology includes an analysis of legislation, a review of large concession projects, as well as statistical data on the implementation of concessions. The results of the study show that in Russia, concession agreements have proven to be an important mechanism for attracting private investment, especially in the field of public infrastructure and housing and communal services. It was also revealed that despite successful examples, there are problems with the quality of property valuation and legal risks. The conclusions emphasize the need for further improvement of the concession mechanism, in particular, in terms of improving the legal framework and conditions for project participants.

The purpose of the study. In this article, special attention is paid to the digital transformation of the interaction between tax authorities and taxpayers in terms of improving tax administration. The paper presents and analyzes the effect of the introduction of advanced technologies, which contributes not only to reducing tax gaps and increasing tax revenues, but also to reducing the scale of the shadow economy. Modern technologies such as cloud computing, artificial intelligence and big data are becoming the main tools of this transformation. Conclusions. As a result of the conducted research, it was proved that the Federal Tax Service has recently radically changed its approach in terms of interaction with taxpayers, namely in strengthening partnerships. This trend is being implemented in connection with the introduction of new advanced technologies based on blockchain and artificial intelligence, big data, centralized information systems and analytical tools that contribute to this transformation, which confirms the improvement of the quality of tax administration, reducing the «shadow» sector, ensuring an equal competitive environment and creating comfortable business conditions.

Goal. This study proposes measures to enhance government support for innovation-driven development in Russia’s pharmaceutical industry by 2030, based on a comparative analysis of strategies implemented in Russia and Finland from 2009 to 2023. Finland was chosen due to similar innovation goals and notable industry growth during the study period. Results. The analysis shows that both countries successfully transitioned their pharmaceutical sectors to innovation-oriented development using different policy instruments. Russia emphasized increasing the share of locally manufactured medicines: as the domestic market expanded by 30%, the local production share rose from 24% to 37%, the sector’s GDP contribution grew by 64%, and the share of innovation-active enterprises increased by 18 percentage points. Finland focused on integrating into global value chains by investing in R&D and early-stage development, achieving a 118% rise in pharmaceutical exports while maintaining self-sufficiency. Conclusion. Both countries doubled pharmaceutical sector investment during the period. To support the implementation of the Pharma-2030 Strategy, Russia is recommended to adopt some elements of Finland’s approach, particularly the development of export-oriented innovation networks, motivation of stronger science-business linkages, and reduced regulatory barriers, including better access to biobanks and patient data for research purposes.

The purpose of the study is to analyze the key areas of tax mechanisms that provide incentives for small and medium-sized enterprises (hereinafter referred to as SMEs) in the IT sector, including the assessment of tax risks in terms of the implementation of the national project «Development of small and medium-sized enterprises and support for individual entrepreneurial initiatives». To achieve this goal, the following tasks were set: to identify significant areas of government policy in the field of support for small and medium-sized businesses, to consider the risks associated with the shadow economy for the purposes of government policy in the field of SME support, including taxation, as well as to conduct a correlation analysis regarding the stimulation of captive IT companies through the provision of tax incentives., because, on the one hand, they have unreasonable competitive advantages over economic entities of a similar size and type of activity, which, in particular, do not have a source of support represented by the parent organization, and on the other hand, they hinder the introduction and dissemination of innovations in the industry, reducing competition in the market. Research methodology. The following methods were used in this study: correlation analysis, grouping analysis, induction, comparison, classification, including dynamic analysis.

The purpose of the study is to find the relationship between the volume of social guarantees and the fulfillment of the staffing index in the law enforcement sphere, established by the state program of the Russian Federation «Ensuring public Order and combating crime». The article rightly points to an increase in the number of full-time employees, civil servants and employees of the Ministry of Internal Affairs of Russia. The work focuses on the problems of increasing the crime rate against the background of a sharp decrease in the actual staffing of law enforcement officers. The author notes shortcomings in the system of state control in the provision of social guarantees to employees of the Ministry of Internal Affairs of Russia and part of housing provision and the provision of a one-time social payment.

The purpose of the research. The paper presents the results of studies on achieving full-fledged operation of military medical organizations taking into account the possibility of using various sources of financial support and increasing on this basis the availability of medical care for the civilian population and the possibility of full-fledged existence of these organizations in the medical services market. An analysis is conducted and sources of financing from the federal budget allocated through appropriations for the implementation of the state assignment of the Ministry of Defense of the Russian Federation (MO RF), funds of the Compulsory Medical Insurance Funds and funds from the provision of paid medical services to citizens and legal entities (including voluntary medical insurance contracts) are shown. Attracting the optimal number of patients, payment for whose treatment does not come from the federal budget allocated through appropriations for the implementation of the state assignment of the MO RF, is proposed to be achieved by introducing the development of effective management solutions in military medical organizations. Materials and methods. Statistical data on financial resources from different sources. Statistical and economic analysis of the number of treated patients with division into sources of payment for medical care provided, content analysis of publications on the topic and a fragment of the study. Research base. Federal State Budgetary Institution «National Medical Research Center for High Medical Technologies—Central Clinical Hospital named after A.A. Vishnevsky» of the Ministry of Defense of the Russian Federation. Conclusions. The proposed main directions for improving the quality of financial management of the VMO can, to a certain extent, become «breakthroughs» in the full application of all currently available sources of financial support in the provision of medical services, increasing their quantity and accessibility.

This article examines the political and economic factors and risks in the activities of the Russian company PJSC «Norilsk Nickel.» The presence of these risks affects all economic sectors of the country. In the current acute geopolitical situation, the issue of the impact of political and economic factors on the activities of Russian companies is particularly relevant, as the ability to manage and proactively mitigate risks (both external and internal) contributes to the stability and development of the company. The change in the external environment made it possible to talk about improving the risk management approach of PJSC Norilsk Nickel.

Task. Risk management is a structured approach to identifying, assessing and minimizing risks that may affect the achievement of an organization's goals. The subject of the study is the methodology of risk management of an organization. The object of the study is the risk management system of an organization. The problems are mainly related to the fact that risk management is often based on incomplete or outdated data, which makes it difficult to accurately assess risks. Assessing the probability and consequences of risks can be subjective and depend on the opinion of experts, which can lead to erroneous conclusions. Many methodologies do not take into account uncertainty and volatility, which can lead to underestimation of risks. Risk management is sometimes not integrated into the overall strategy of the company, which makes it less effective. At the same time, new technologies, economic conditions or legislative changes can affect the outcomes. Also, the human factor and cognitive biases can affect the perception and management of risks, for example, ignoring rare but catastrophic events, and the negative influence of management culture, manifested in the lack of encouragement for open discussion of risks or the use of tools to reduce them, negatively affects the results of the organization. Model. To substantiate the methodological aspects of forming the organization's risk management in accordance with the standards. The theoretical and methodological basis of the study was the works of leading domestic and foreign scientists in the field of theory and methodology of risk management of organizations. In the course of the study, a set of general scientific and special methods was used. Analysis and synthesis were used to identify the essential characteristics and components of the risk management system. Conclusions. The methodology of forming the organization's risk management in accordance with the management standards is of theoretical significance in terms of developing scientific and theoretical provisions concerning the construction of a risk management system and improving its efficiency. Practical significance. The practical significance of the study lies in the formation of applied recommendations for forming the risk management system in the context of increasing the balance and adaptability of the organization's strategic priorities to changes in the internal and external environment. The developed methodological approaches to forming risk management, taking into account the parameters of the organization's risk sustainability, are aimed at improving the efficiency of implementing the results of activities in a positive way. Originality. Methodological aspects of forming the organization's risk management in adaptation to modern conditions of economic processes development.