Том 18, № 3 (2022)

The socio-economic development of the country is increasingly determined by the active introduction of artificial intelligence (AI) into various spheres of life. This article examines the interrelationships of changes in the investment climate and artificial intelligence on a systematic basis. The relevance of the topic of artificial intelligence is confirmed by the opening opportunities and challenges, including in the form of sanctions of the «Collective West» faced by various sectors of the economy, including oil and gas, metallurgy, banking, as well as the state and society as a whole.

The article discusses the use of artificial intelligence technologies and robotic automation of processes in conditions of incomplete information and uncertainty, substantiates the need for their implementation in socio-economic processes, and assesses their applicability to project management as a tool for managing these processes.

At present, openings of large thefts of budgetary funds allocated for armaments and the modernization of the production base and the creation of the latest weapons developments have become more frequent. It was errors and non-compliance with accounting rules that provided more than half of the increase in the total volume of violations. The risks of embezzlement of budgetary funds in the material and technical support of the combat readiness of the Armed Forces of Russia cause enormous damage to the state. In addition, the issues of standardization, unification, cataloging of weapons, military and special equipment in the military organization are resolved separately, the processes of forming information spaces of ministries and departments are not carried out in a coordinated manner, which at present and in the future is the main obstacle to creating data unity [ five]. The situation is aggravated by systemic violations of GOST RV 0015-002-2012 [2]. In this regard, the purpose of this article is to analyze the theft of budgetary funds, the realized risks of both the feasibility study processes and the processes of implementation and operation of the quality management system (QMS) of organizations implementing the state defense order (SDO) in the form of systemic violations of GOST RV 0015-002-2012, as well as the development of promising proposals for forecasting the costs of the logistics system for combat readiness (BG) of the Armed Forces, taking into account the cost of risks. The authors believe that only with a comprehensive impact on the possible risks of the most important components of the processes (price forecast, monitoring of work and implementation of funds), it is possible to increase the economic efficiency of the use of budgetary funds in the material and technical support of the combat readiness of the Armed Forces of the Russian Federation.

The economic crisis caused by the pandemic has demonstrated the inconsistency of many predictive models. The relevance of the work is related to the high frequency of shocks that occur in the Russian economy, as well as the lack of preventive methods that can improve forecast models. The purpose of this study is to test the correctness of the well-known econometric model in an economically unstable situation and to strengthen it with the help of a cognitive graph model. The task of predicting inflation without exaggeration is very important for government institutions, businesses, and households. The accuracy of the forecast obtained directly affects the efficiency and consequences of decision making in monetary policy, in planning expenses and savings of households and in business financing. Research objectives. Build and describe a model of interfactor relationships of the inflationary model, check the model for balance, demonstrate the failure of the forecast in conditions of instability, describe a method that strengthens the original model. The cognitive graph method is used as a warning tool to improve the econometric inflation forecasting model. As a confirmation of the inefficiency of the original model, the results of inflation assessment for the COVID time interval are provided. Conclusion. Economic systems modelling using cognitive graphs is an effective preventive method that allows you to dynamically monitor the internal cycles of the system and points out key factors which dynamics should be closely monitored. In addition, the method of cognitive modelling can determine the key factors of the system, exclusion of which at some point will necessarily lead to incorrect results of the model. An algorithm for constructing a cognitive graph on the initial econometric inflation forecasting model is demonstrated.

The tax system and ongoing reforms in tax administration and control in the United States provide the budgets of all levels of America - with income. When analyzing the existing taxation system in the United States and regardless of the period of its establishment, the system requires constant updating in accordance with the development of technologies and financial instruments used by the state and American taxpayers. In addition, it should be emphasized that with a change in economic policy, both domestic and foreign, a change in tax approaches to taxation in general is required. When disclosing the US tax system, it is necessary to analyze it so carefully that its best results could be used in Russian tax legislation.

An efficient tax system has a beneficial effect on the country's economy. The successful development of the state and the financing of budgetary organizations, social benefits, etc. depend on the fullness of the budget. Tax administration and control, in turn, help regulate the tax burden, tax collection and provide control over the activities of taxpayers. When exercising the functions of tax control and administration, problems and shortcomings in the legislation are revealed, which serve as circumstances for amending the Tax Code of the Russian Federation, tax legislation. This article is aimed at studying and analyzing the practice of implementing the control activities of tax authorities. The relevance is due to the high growth rates of tax audits in recent years, which is clearly presented in the statistical information in this article.

Task. The research is devoted to the specific of national welfare funds, their investment opportunities and parameters. The analysis of the investing characteristics is carried out on the example of the National Welfare Fund of Russia and The Government Pension Fund of Norway. Model. In order to identify the determining factors affecting the volume of national welfare funds’ investment, a panel regression model was built for the Government Pension Fund. Conclusions. The criteria for the classification of national welfare funds are presented. The factors with a significant impact on the investment volume for the Government Pension Fund of Norway are determined. Practical significance. The results of the study can be useful to representatives of the scientific community when analyzing the features of investing by national welfare funds. Originality. In addition to the existing classification of national welfare funds, a differentiation criterion is proposed depending on the investment model.

Purpose. The purpose of the article was to investigate the of the formation of state registration of rights to real estate in Russia, starting from the era of the Moscow kingdom, until the beginning of the XX century. Methodology. The methodological basis of the article was the principles of historicism, objectivity, interconnection and interdependence of state and legal phenomena; in addition, general scientific methods - analysis, synthesis, deduction, as well as special methods of legal science - the formal legal method, the comparative legal method and the concrete historical approach were used in the work. Conclusions. The paper concludes that the development of the system of state registration of real rights was influenced by various factors of a historical nature, due to the political and socio-economic processes that took place in the Russian state. The system of state registration of real rights to real estate that arose during the period of the Moscow State was the first unique experience of centralized written strengthening of real rights, carried out on the scale of a single Russian state. The transition to the serf system of strengthening property rights that followed during the period of the Russian Empire, on the one hand, greatly simplified the procedure for registering real rights to real estate, on the other hand, did not adequately ensure the strength of the acquired property right, which negatively affected the development of the real estate market and the mortgage system. Practical significance. The conclusions presented in the article concerning the history of the formation and development of the state registration system in Russia before 1917 can be used in teaching historical and legal disciplines. In addition, research in this direction allows us to study both the positive aspects and the shortcomings of the systems of strengthening property rights at various stages of Russia's development and take them into account in modern legislation.

The article deals with theoretical issues of the concept and content of legal regulation, features of the effectiveness of law in general and individual institutions; issues of legal culture, legal awareness, legal education and legal training at the present stage of development; the main problems of the constitutional and legal regulation of modern Russia, taking into account the constitutional reforms of 2020; issues of public administration and local self-government, their interaction, including during the pandemic and in the context of digitalization, taking into account the anti-corruption focus; mechanisms for resolving legal conflicts and disputes; features of the functioning of the judicial system at the present stage of development as a mechanism for improving the efficiency of law; the influence of individual concepts of legal understanding in the legal regulation of the modern state and society; doctrinal issues of the principles of law, their role, system and implementation. This article is based on the results obtained as part of a study of the problems of legal regulation in modern society and the state, on the mechanisms for resolving problems of the implementation of law and improving the effectiveness of law, which was carried out in 2021 by a team of authors on the basis of the Kuban State University.

The relevance of the topic is due to the federal structure of Russia. In all countries with a similar type of state-territorial structure, local taxes and fees play a significant share in budgets. In Russia today, local self-government is only undergoing formation and development, so it is especially important now to understand the overall picture and the existing problems with respect to local taxes and fees and to have concrete ways to solve them. Despite the relevance of the topic, the degree of its elaboration in the scientific community, in our opinion, is insufficient. There are a large number of scientific papers devoted to federal, regional or regional and local taxes together, but there are not so many papers devoted exclusively to local taxes and fees. This fact further increases the relevance of this study and substantiates its theoretical and practical significance. The purpose of this work is to determine the importance of local taxes and fees in the development of the territories of the Russian Federation, as well as to identify existing problems of local taxes and fees and identify various real ways to solve them.

This article discusses the problems of taxation of the payment of average earnings when an employee is reinstated at work by a court decision due to his illegal dismissal and suggests ways to solve them taking into account national and international approaches. The position of the tax authorities and courts of the Russian Federation in this area is very ambiguous. The authors have made an assumption about the main reason determining the right to tax these compensation payments: the dominance of goal-setting in the form of achieving an increase in revenues to budgets of various levels over the principle of legality and equality of rights and interests of the parties, taking into account national and international legislation.

The article analyzes and correlates concepts that are similar in nature - the labor market, the job market, the employment market and the employment market. The views of various schools of economists (including modern ones), as well as philosophers and lawyers on their definitions are analyzed. Their similarities and differences are identified, as well as key functions and main directions of development. The author comes to the conclusion that the labor market is the most important element in the system of markets, ensuring the targeted nature of the provision of reproduction processes. It closely interacts with other markets, primarily with the market of financial, credit and material resources, investments, consumer goods, information and knowledge.

The purpose of the research. The article is devoted to the analysis of common mechanisms of violations of the rights of creditors in bankruptcy procedures based on the actual judicial practice. The article discusses existing methods of violation of the rights of creditors, depending on the bankruptcy procedure or subject of the violation. Analyzed legal nature of various types of violations in Russian law. Results. As a result of the research, the author comes to the conclusion that the classification of violations is possible depending on the current bankruptcy procedure, or on the subject of violation. Analysis of violations in the pre-bankruptcy period related to the realization of the debtor's assets and the creation of fictitious accounts payable. In the monitoring procedure, the significant part of all violations are connected with inclusion of a fictitious involved party from the side that is with the debtor involved in the creditors list.

After a process of continuous research and development, Real Estate Investment Trust has become one of the main types of investment trusts in the People’s Republic of China, creating opportunities for huge economic benefits when investing and financing the construction of Chinese real estate. The legislative regulation of trusts in this area should not lag behind economic development. In this regard, it is important to pay attention to the development process of the China’s Real Estate Investment Trust, the practice of this fund, as well as to follow the directions of improving the legal norms of this organization. China’s experience in this area may be of interest to legislators in many countries. In this article, the author summarizes the history of Chinese Real Estate Investment Trust from the point of view of law. The article lists specific guarantee measures of the relevant Chinese laws and regulations on the practical development of real estate investment funds. Special attention is paid to the analysis of the role of the Law on the Protection of the Economy. The shortcomings of the existing legal norms in the field of protection of real estate investment funds in China are listed in order to more effectively apply these acts.

Purpose of the study. In the article, the author examines the trends in the development of legislation on adoption as a priority form of placement of children left without parental care, identifies the advantages of this form and the prospects for its development. The author comes to the conclusion that there is no unified definition of the concept of adoption in the law at the present stage of development of family legislation, the criteria for distinguishing between the «form of arrangement» and the «form of education» of a child are proposed, the essence and social purpose of the institution of adoption are systematized, the advantages of the judicial order are systematized and the requirements for to prospective adoptive parents. The article proves the practical need in some cases to apply a situational method of regulating relations for the adoption of a child, which will allow deviating from the formal requirements of the legislator in relation to candidates for adoptive parents, provided that the adoption is in the interests of the child.

The article presents the results of a study of the problem of overcoming violations of the constitutional right of the accused to visits and personal life in cases that have a public resonance by criminal procedural means. According to the Constitution of the Russian Federation and international legal norms, in particular, Article 8 of the European Convention for the Protection of Human Rights and Fundamental Freedoms, other acts of international law, the right of accused persons in custody to meet is unconditional and absolute. The same guarantee follows from Russian federal legislation, in particular, paragraphs 5 of Article 17, Article 18 of Federal Law No. 103-FZ of July 15, 1995 «On the detention of suspects and accused of committing crimes». This right is considered in the article in a broad sense and in two aspects: a) as an integral part of the complex of humanitarian rights of an individual in criminal proceedings; b) as a procedural guarantee of the defense party, including the exercise of legal powers directly in criminal proceedings and in other legal relations. Thus, the varieties of the latter are the right to meet with a lawyer (defender), the right to perform notarial and other legal actions with the help of intermediaries due to the presence of legal restrictions caused by detention. The author, when analyzing the practice of exercising the right of detainees to visits, states its systematic violations by representatives of the preliminary investigation, employees of institutions providing detention. The study of the causes of such violations led to the conclusion that they are mainly associated with the exertion of unlawful pressure on detainees to compel them to testify, commit other actions or abstain from them in the interests of the prosecution, for selfish (corruption) motives, revenge or intimidation (suppression of will). A variant of such illegal actions may be the impact on the relatives or relatives of the prisoner in custody, as well as his lawyer (defender). Examples of this are analyzed in detail in this article. The article is prepared on the basis of the author's work experience as a criminal lawyer and is devoted to the analysis of the following problem. In the article, the author explores the theoretical foundations and background of the problem, using the example of criminal cases that have a public resonance, analyzes the principles that ensure equality and competitiveness of the parties in criminal proceedings, the system of rights of participants in legal proceedings based on them, their legal regulation, the most common, most typical violations of dating. Next, the author examines the legal means and mechanisms (ways) to overcome these violations in the criminal process. a number of conclusions and proposals aimed at improving the legal protection of the rights of persons in custody, as well as their relatives (relatives), a lawyer (defender, representative). In conclusion, based on the conducted research, the author formulates a number of conclusions and proposals aimed at overcoming the accusatory bias and violations of the rights of participants in court proceedings in cases with public resonance, improving and increasing the effectiveness of overcoming violations of the constitutional right to defense.

The article analyzes the level of corruption in the economy and society of Russia. Being a socially significant phenomenon, corruption has a negative impact not only on the economic security of the country, but also on the pace of socio-economic development, the standard of living of the population. The author characterizes the current state of corruption in the country, identifies the problems associated with the emergence of corruption and its prevention, as well as those arising in the process of implementing anti-corruption measures aimed at minimizing corruption acts and increasing public confidence in public authorities. The classification of the reasons complicating the fight against corruption is carried out according to the following classification criteria: socio-economic, law enforcement and institutional. The author also proposed a set of measures aimed at the development of anti-corruption legislation and increasing the effectiveness of the activities of authorities in the field of monitoring and control over compliance with anti-corruption legislation.

Taxes are of the utmost importance for the budget of the Russian state. However, despite various interim measures on the part of a number of state authorities, there is currently a significant increase in crimes in the field of taxation. This trend is primarily due to the difficult economic conditions resulting from the COVID-19 pandemic. In addition, these conditions are developing under the influence of the sanctions policy of foreign states against Russia. A large number of solved crimes in the field of taxation also testifies to the effectiveness of the functioning of the competent public authorities. The scale of the spread of criminal behavior in the above area necessitates the analysis of the criminal law foundations for bringing to justice for tax crimes. The purpose of the presented study is to study the current state of the institution of criminal liability for crimes in the field of taxation, including taking into account the dynamics of improving criminal practice. The author comes to the conclusion that crimes in the field of taxation are very specific acts, since outwardly they can quite often look like legitimate economic activity, and criminal intent is realized through the content of transactions or the illegal behavior of their individual participants. The current criminal legislation regulates in detail the features of bringing to responsibility for tax crimes and does not need to be significantly changed. Attention is focused on the need to tighten liability for tax crimes, both for individuals and organizations in order to increase the effectiveness of the fight against this illegal behavior. The expediency of adjusting the concepts of large and especially large size in Art. 198, 199 of the Criminal Code of the Russian Federation.

The purpose of writing a research paper is to study the circle of persons who are a special subject of a crime under Part 2 of Art. 150 of the Criminal Code of the Russian Federation. The main method used in writing the work is the dialectical method of cognition of the surrounding reality. In addition, a number of general and special methods of scientific knowledge were used. Thus, the method of document analysis was used in the study of court decisions related to the commission of crimes under Part 2 of Art. 150 of the Criminal Code of the Russian Federation. The questionnaire method made it possible to obtain data from a survey of 208 respondents-practitioners in the field of criminal law (employees of investigative bodies, bodies of inquiry, prosecutors). The conclusions obtained in the course of the study make it possible to most accurately establish the category of persons who can be held criminally liable under Part 2 of Art. 150 of the Criminal Code of the Russian Federation. This information plays an invaluable role in improving criminal legislation in terms of protecting the rights and legitimate interests of minors, achieving a uniform approach to understanding the criminal responsibility of persons specified in Part 2 of Art. 150 of the Criminal Code of the Russian Federation-parents, teachers, or other persons who are responsible for raising a minor. This fact will allow a more accurate and objective approach to the issues of bringing to criminal responsibility.

The article raises the issue of the use and implementation of the electronic justice system. The author notes that this system is gradually becoming a global practice. However, it is still too early to talk about using the capabilities of artificial intelligence in making court decisions, although there is such experience in a number of countries. The analysis of the advantages of the introduction of the e-justice system is given: increasing efficiency, transparency and accessibility. The key problems of such implementation are outlined.

Over the past decade, bank cards have become an integral part of every person's life, because as part of their use, account holders can access funds at a convenient time and in the most comfortable way, including through remote access. Despite the fact that contactless payment methods through gadgets have become widespread at the present time, in the conditions of foreign sanctions policy against the Russian state, the direct carrying and use of plastic bank cards has again become relevant. In this context, it should be noted that these payment documents are of significant interest to criminals, since, by forging them, one can gain access to the funds placed on specific accounts. The purpose of the presented work is the analysis of the features of the forensic investigation of plastic bank cards. The author comes to the conclusion that various expert studies can be carried out with respect to plastic bank cards, since this payment document has various objects that are encroached upon by malefactors, carrying out criminal acts. In this context, technical and forensic examination of documents is of fundamental importance, which is focused on assessing the authenticity of elements placed on plastic bank cards, which indicates the legality of the methods of their manufacture. It is noted that at present, plastic bank cards are protected from mechanical impact and forgery by a number of means that involve their manufacture through the use of special materials, as well as applying data about the cardholder in special ways. The attention is focused on the methods of full and partial forgery of plastic bank cards and the features of the forensic research conducted in order to identify them.

While summarizing the remarkable achievements made by the Shanghai Cooperation Organization in the past 20 years since its establishment in various fields of economic cooperation, such as legal basis, cooperation mechanisms, trade and investment and connectivity, this paper analyzes a series of problems during the SCO’s development, especially after the outbreak of the COVID-19 epidemic, and proposes corresponding countermeasures. Economic cooperation is an essential foundation and main direction for the development of the SCO. It should also be one of the core areas for building a SCO community with a shared future. Faced with profound changes and new situations, the SCO needs to enhance regional economic cooperation so as to strengthen the economic interdependence of the SCO countries and promote the construction of a SCO community with a shared future by building an economic one as a path.