Volume 21, Nº 4 (2025)

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.

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.

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».

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.

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 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.

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].

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.