Vol 22, No 1 (2026)

This article examines the legal issues of environmental and legal support for the spatial development of subsoil use and consists of two parts. In the first part, the author notes that legal issues related to the development of underground space are currently becoming increasingly important, with the priority areas of this development being the use of subsoil areas for purposes unrelated to mining and the need, therefore, to address environmental protection and environmental safety issues. However, current state strategic planning documents at the sectoral and territorial levels do not yet fully address the specifics of environmental and legal support for the spatial development of subsoil use, despite the fact that the need for the development and use of underground space has been repeatedly emphasized in state strategic planning documents at the first level of goal-setting. Given the importance of underground space for ensuring the sustainable socioeconomic development of the Russian Federation over the long term, the need for a comprehensive Strategy for the Development of Underground Space in the Russian Federation through 2030, with a forecast to 2036, is warranted. This document should be developed in accordance with the Federal Law "On Strategic Planning in the Russian Federation" and serve as an intersectoral strategy for a wide range of sectors and areas of public administration on issues related to the use of underground space.

Introduction. This article examines public law approaches to the legal status and activities of state-owned corporate entities in the transport sector as subjects of transport legal relations and entities governed by transport regulations. It is noted that the primary objective of corporate entities engaged in transport activities is to implement state property management measures, implement digital transformation in the transport sector, and ensure the state's transport sovereignty. Materials and Methods. The specifics of the activities of state corporations and companies in the transport sector are studied using the formal legal method; the work includes an extensive legal analysis of materials — regulatory legal acts governing the functioning of the transport industry. Also, the methods of regulatory and comparative analysis of the relationship between corporate, legal, digital, technical and operational regulators of state transport activities are applied. Results. When analyzing the norms of power-control, planning and strategic, corporate regulation of the activities of state corporate entities in the field of transport, it is noted that they are commercial and non-profit organizations of industry management of state property, implementing planned and targeted entrepreneurial activities on behalf of the state within the framework of state programs for the development of transport infrastructure, digitalization programs and special legal capacity. Discussions and Conclusions. Key legal issues related to ensuring interaction within the vertical and horizontal management of state-owned corporate entities and their constituent enterprises, institutions, and organizations as entities in the transport sector are highlighted.

Introduction. This article delves into the Russian judicial system’s approach to intellectual property disputes. It uniquely explores both the institutional framework, highlighting the organizational structure and mechanisms of justice, including the role of the specialized Intellectual Property Court, and the functional dimension, which considers how this institutional framework is utilized to ensure fair dispute resolution, the application of evidentiary standards, and the influence of judicial doctrine. A central aim is to analyze how legal doctrines and procedural standards are being developed and applied to ensure fair justice, particularly in an evolving digital landscape. Theoretical Basis. Methods. Drawing on the works of leading scholars in Russian and international legal theory, the research examines the current state of jurisprudence concerning intellectual property protection and its adaptation to the digital era. The methodology combines traditional legal analysis with comparative law, using formal-legal, historical-legal, and interpretive methods to analyze statutory provisions, case law, and scholarly opinions. Results. The research finds that the establishment of the Intellectual Property Court has created a robust institutional foundation for legal protection of intellectual property rights. A key finding is the consistent development of a system of proof standards in judicial practice, where the “balance of probabilities” principle is emerging as the cornerstone for evaluating evidence. The study also reveals that the Court's judicial doctrine is highly sophisticated, scientifically grounded, and closely integrated with the academic community. Discussion. This article concludes that the identified trends in judicial practice indicate a progressive development of the classical intellectual property paradigm. This evolution is vital for creating a foundation for future integration with innovative approaches demanded by the digital age. The findings underscore that Russian justice in this domain is progressing steadily, providing a predictable and stable regulatory environment for intellectual property rights holders and other market participants.

The article examines the legal nature of parallel imports and their relationship to the doctrine of exhaustion of exclusive rights to intellectual property. The article analyzes international and foreign approaches to regulating exhaustion regimes (national, regional, and international), as well as evaluates the effectiveness of the mixed mechanism currently in place in the Russian Federation. Based on foreign experience, the article identifies systemic problems associated with the partial legalization of parallel imports. The article concludes that it is necessary to establish an international exhaustion regime for all intellectual property objects. It is proposed to introduce a corresponding universal provision into the Civil Code of the Russian Federation, which will eliminate existing conflicts, ensure a balance between private and public interests, reduce dependence on sanctions restrictions, stabilize prices, and increase the availability of goods for the population in the face of external pressure.

The purpose of the study. The article discusses practical issues and problematic aspects related to the daily activities of medical organizations in legal relations with customers, patients, administrative and regulatory authorities. The analysis of the current regulatory legal acts, materials of judicial practice in the field under consideration is given. The purpose of the study is to identify problematic issues, as well as ways to resolve them legally. Conclusions. As a result of the conducted research, the author comes to the conclusion that the provision of medical services is characterized by special specifics, which are regulated by special legislation. Practical examples provide recommendations for proper interaction with the subjects of the legal relationship in question.

The authors of the article continue the discussion they started in a number of previous publications of the institution of confidential investigative actions, which were embodied in the criminal procedure legislation of the post-Soviet states. Analyzes the problems associated with this unusual legal phenomenon. Judgments are made about the advisability of its comprehensive study in the domestic science of the criminal process. The purpose of this research is to examine the legal nature and procedural framework of confidential investigative actions in criminal procedure law. It provides a detailed analysis of the procedural intricacies, discusses the fundamental principles and goals that guide this process, and evaluates its effectiveness. The study examines relevant laws, regulations, and judicial precedents that govern the conduct of confidential investigative actions. Additionally, it analyzes court cases to identify prevailing trends and distinctive aspects of this procedural category. The results of the study allow us to conclude that both the fundamental essence and the procedural structure of the legal proceedings for conducting confidential investigative actions are important for ensuring the legality and fairness of the criminal process. Based on the studied features of judicial proceedings for conducting confidential investigative actions, this category is undoubtedly recognized as an independent type of criminal procedural proceedings that arises and takes place within the framework of the main pre-trial proceedings. Only the proper application of this procedure guarantees the protection of the rights of both the accused (suspects) and the victims, while ensuring the safety of society and the state. However, there are certain issues and shortcomings that require further study and legislative improvement in this area.

The article discusses the issues of criminal law regulation of liability for crimes committed by droppers, who are intermediaries in the field of illegal financial transactions. Based on the analysis of doctrinal approaches, domestic and foreign legislation, and current judicial practice, the article examines the legal status of droppers and the issues of qualifying their actions. Special attention is given to the analysis of doctrinal approaches to defining the term "dropper," and the author proposes their own definition. The purpose of the study is to systematize existing approaches to defining and qualifying crimes committed by droppers, identify key problems in law enforcement, and suggest possible directions for further improvement of legislation. Results. As a result of the conducted research, the authors conclude that the emergence of criminal liability for the actions of droppers has become a natural stage in the development of Russian criminal legislation. The introduction of special compounds into the structure of Article 187 of the Criminal Code of the Russian Federation made it possible to eliminate the previously existing uncertainty in qualification, when the law enforcement officer was forced to use related legal norms that did not always reliably reflect the actual nature of the actions committed by the droppers. The authors conclude that it is necessary to further improve the current legislation and form common guidelines for law enforcement.

The aim of this study is to examine the economic characteristics of heroin transportation and distribution. This process is decomposed into stages, demonstrating the likelihood of detection and suppression by government agencies, as well as the costs incurred by criminal organizations at each stage. The interactions between heroin buyers and sellers during price formation at various stages are demonstrated. This allows us to conclude that the costs of criminal organizations are directly dependent on the risks of detection and suppression of drug trafficking by government agencies. The highest added value is observed at stages where the highest risks incur the greatest costs for organized crime groups — border crossings and heroin sales to consumers. The high profitability of drug trafficking is explained by the fact that the opium market in places where it grows is close to a monopsony, while the heroin market in places where it is consumed behaves almost like a food monopoly. Recommendations for countering drug trafficking are based on identifying the legal economic entities interacting with them. The possibility of detecting joint operations involving entities from the legal and illegal sectors of the economy is demonstrated due to the lack of economic feasibility or logic of entrepreneurial behavior in them.

The article is devoted to the processing of financial information and the construction of a model capable of making forecasts based on natural language on changes in market sentiment and prices of financial instruments. The purpose of this paper is to consider the application of machine learning tools to the tasks of analyzing economic and financial information. Objectives: to study the process of processing financial information using machine learning methods; to bring financial data to a relevant form; to build a model demonstrating the use of machine learning for financial information processing tasks. Methods and models: the research uses methods of modeling, processing textual and numerical information, grouping data, and forecasting time series. The results of the study are to solve the problem of predicting the values of the time series model. To do this, we used the VADER model, which allows us to switch from textual data to numerical descriptions of moods and GANS. At the same time, GAN consists of several LTSM models that allow solving the problem of predicting values based on many numerical values. The results obtained are promising for the modern realities of the Russian economy.

This paper develops a theoretical framework for regression analysis within a multivariate vine copula model. In contrast to classical parametric approaches that rely on a fixed functional form of the regression relationship and impose restrictive assumptions on the error structure, the proposed methodology interprets regression as the recovery of the conditional distribution of an endogenous variable given fixed values of exogenous factors. The study focuses on formalizing the procedure for constructing vine copula regression models, including the estimation of marginal distributions, the selection of an appropriate vine structure, and the reconstruction of the joint probability density function. It is shown that regression estimates can be obtained in the form of various functionals of the conditional distribution, such as the conditional mean, mode, and quantiles, which provides a high degree of flexibility and adaptability. The key advantages of the approach are discussed, including robustness to multicollinearity, the absence of normality and linearity assumptions, and stability in the presence of outliers and asymmetric distributions. Particular attention is paid to methodological limitations related to the continuity of marginal distributions and potential nonstationarity of dependencies over time, as well as to possible ways of addressing these issues. The results provide a theoretical foundation for the application of vine copula regression in the analysis and forecasting of complex multivariate dependencies.

Objective. This article examines the evolution of the financial statement auditor profession, analyzing the transformation of necessary competencies in the context of rapid technological change and globalization. The paper provides a detailed overview of both current requirements for auditors and a forecast for the development of their professional skills through 2030. Hypothetical names for the new profession are proposed, reflecting its expanded functionality and strategic role in corporate governance. The primary objective of the study is to identify the key competencies that financial statement auditors should possess in the future and to develop a model for the transformation of the profession that meets the challenges of the digital age. Model. The model includes an analysis of the current state of the profession, a forecast of changes influenced by technological trends (AI, blockchain, Big Data), modeling the new role of the financial statement auditor with expanded functionality, and a study of potential changes in the profession's titles. Conclusions. A future auditor is not just a controller, but a strategic partner of the company, possessing deep digital literacy, continuous analytics, risk management, and cybersecurity skills, capable of providing valuable predictive insights. Practical significance. This study provides recommendations for professional educational institutions on adapting curricula, as well as for audit firms and practicing professionals on career development planning and building teams prepared for the challenges of the future. Originality. The study offers a comprehensive view of the future profession, integrating technological, professional, and methodological aspects, and provides a transformation model and hypothetical names for the new role. The scientific novelty lies in the systematization of the projected competencies of future financial statement auditors, extending beyond the scope of traditional financial auditing, and the development of a concept for a new profession integrating digital literacy, risk management, cybersecurity, and business analysis skills.

The article deals with topical issues of creating a tax climate, conditions for its improvement taking into account changes in taxation and tax administration. Particular attention is paid to the issues of assessing its quality on the basis of indicators of territorial development. Proposals for the further development of control and analytical work in the territorial context. Objectives of writing a research paper: to consider the current practice of taxation and tax administration, which affect the development of territories when used by taxpayers and tax agents in their activities, to assess possible areas for improving the tax climate, positively affecting the quality of tax relations and the development of constructive partnership in the field of taxation. Conclusions obtained during the study: it was revealed that the assessment of the tax climate in the constituent entities of the Russian Federation will allow to extend successful practice, taking into account sectoral and preferential characteristics to other regions to ensure the growth of key indicators (gross regional product, tax burden).

The article examines the theoretical and methodological foundations of the digital development of control and supervisory activities in the Russian Federation as a management mechanism for improving the effectiveness of protecting legally protected values while reducing the transaction costs of control and the costs of compliance with mandatory requirements. It analyzes the institutional and organizational possibilities for applying blockchain, big data analysis, and artificial intelligence in the architecture of state control and supervision. The purpose of the study is to justify a comprehensive methodological model for the application of these technologies, ensuring the comparability and verifiability of data, the reproducibility of management decisions, and increased trust in the digital traces of control and supervision procedures. Results. As a result of the study, the authors conclude that the digital development of control and supervision activities should be based on a multi-level structure that includes data infrastructure and the technological integration of analytical tools. It shows that big data analysis forms the information basis through the integration of heterogeneous arrays and cross-checking of information, artificial intelligence provides intelligent data processing and increases the uniformity of analytical procedures, while blockchain is appropriate as an infrastructure solution for recording critical data, ensuring the immutability and traceability of operations, which increases the provability of regulatory actions. The conclusion is that the greatest management effect is achieved through the combined use of the three technologies listed above.

Problem. This article analyzes the use of information technology by organizations in various fields. It examines the role of information support in an organization's internal control system. Currently, with the rapid development of information technology and technological changes associated with digitalization, the role of an organization's information system is rapidly increasing. A timely response to the need to integrate various modern information platforms into an organization's control system is the challenge addressed in this study. Model. The need to create an information platform that includes information resources for the internal control system is substantiated. This platform, created by the organization, should support various modules reflecting all areas of activity and all business processes of the organization, and the implementation of a functional model of "Financial Activity" is paramount. The article utilizes methods of grouping, comparison, induction and synthesis, and economic analysis. These methods allow one to study the interrelations of phenomena, their interdependencies, and identify the influence of factors and current trends. Conclusions. Modern information technologies are aimed at improving the effectiveness of the internal control system, speeding up information processing, structuring all types of information, and enabling rapid response to incidents. Practical Significance. The proposed information and analytical platform and its specific modules will ensure flexible integration with external and internal data sources, which is of not only theoretical but also practical significance in the development of an organization's internal control and management systems. Originality. An analysis of the use of information and communication technologies in organizations by type of economic activity allows us to identify shortcomings in the development of an organization's information and analytical system. The functional modules of the organization's information and analytical platform listed in the article should provide information support for the activities of the internal control function, and the platform itself will expand the interaction of all insurance market participants towards the unification of efforts related to the organization's risk management.