Vol 18, No 4 (2022)

Purpose of the study. The article is devoted to the analysis of discretionary legal technique and technology in the context of their connection with the practice of legal regulation of public relations. The purpose of the study is to form a general theoretical understanding of the essence and significance of discretionary legal technique as a structural element of the technology of the practice of legal regulation of social relations. Within the framework of the study, the content of the concept and the structure of the practice of legal regulation were revealed. Based on a critical assessment of existing interpretations of legal technique and technology, the author's definition of their concept and meaning is given, and provisions are formulated on the concept and meaning of discretionary legal technique as a structural component of legal technology and a functionally significant potential of legal regulation practice. Conclusions. The regularities of discretionary legal technique as an element of the technology of general legal regulation are revealed: as the degree of generalization of the rules and techniques of law-making technique of abstractly general and relatively certain normative legal prescriptions increases, the degree of uncertainty in objective law also increases; the use of legal technique in normative legal acts regarding certain and abstract-general principles and norms of law determines the demand for the corresponding discretionary powers of private and powers of public subjects of law. The law of cyclicity in the development of discretion as a factor in the practice of legal regulation is formulated. The contradiction of discretionary legal technique to the principle of legal certainty is revealed and a measure to overcome it is proposed.

The author's research is aimed at studying a number of aspects related to the development of antimonopoly regulation in Russia in the context of global digitalization of the economy. The relevance of the research is formed from the theoretical and practical content. Among the first, the author considers the lack of completeness of scientific research on the development of legal policy in the field of antimonopoly regulation. The practical content is a continuation of the theoretical meaning, which is associated with the need to attract the attention of the legislator to a clearer legal regulation of antimonopoly regulation in connection with the use of digital tools.

The goal is to identify legal features in determining the accumulated environmental damage in accordance with Russian legislation. The author analyzed the theoretical and normative approaches to this issue. The author compared the concepts of «accumulated harm to the environment» and «environmental harm» on the basis of the current legislation. Conclusions: The author notes a mismatched approach to the concept of accumulated environmental damage. This is due to the ambiguity of environmental-legal and administrative-legal norms. The procedure for determining this harm depends on the discretion of the executive authorities that are authorized to organize work to identify and assess it. The specification of signs of such harm is limited, on the one hand, by the general requirements of federal law. On the other hand, they all depend on each case of environmental pollution.

The relevance of the conducted research lies in the fact that, firstly, the latest constitutional reforms have become one of the most global and revolutionary in recent times, and secondly, despite the solidarity on the part of state authorities in the issue of their adoption, these amendments were amended, which caused quite a lot of disputes and disagreements in the among scientists and practitioners. Criticism, which became the reason for real disagreements, and to this day retains its social significance. Purpose: the main purpose of the study is the need to assess the causes that initiated these transformations, as well as the factor of social deformation caused by such measures. In the course of the study, the author mainly used methods of comparative analysis and synthesis, which allow not only to assess what happened, but also to model various situations reflecting, on the one hand, the materiality of the adopted amendments, on the other, the quality of the changes that occurred as a result of what was done. Results: the national path of development touches on many issues, one of which is the creation of a balanced and flexible system of governance of society. With the amendments to the Constitution of the Russian Federation under consideration, the legislator adjusted some of the social directions, and also expanded the horizons of the idea of what constitutes a true national interest. Conclusions: based on the use of the above methods, the authors come to the conclusion that the constitutional reform gives impetus to the action of new formats of administrative regulation, as well as brings fresh principles of social and legal significance to the activities of state bodies.

The purpose of the study. This article discusses new trends in the development of the family and social policy of the state, presents the modern and historical features of family relations, their relationship and continuity in the norms of the legislation of the Russian Federation. In the context of the analysis of amendments to the Constitution of the Russian Federation, the author systematizes the main directions of the social, family and demographic policy of the state, outlines the prospects for their further development in our country. Particular attention is paid to the amendments that are aimed at understanding marriage, defining the essence of traditional family values, the special situation of children and the priority protection of their rights.

The article is devoted to the study of the development and formation of the pension system in Russia. The author dwells on one of the key issues of pension reform-the revision of the conditions for the appointment and formation of the right to insurance pensions of Russian citizens. The main stages of the formation of the pension reform, as well as their advantages and disadvantages, are investigated. Based on the analysis of scientific sources, the ways of further transformation of the pension system are outlined. The author comes to the conclusion that the transformation will not be revolutionary, revolutionary-its essence will consist in reforming the existing components (state pensions, the system of compulsory pension insurance and non-state pension provision), improving the efficiency of their functioning, changing the formulas for calculating the amount of payments and creating and implementing new progressive mechanisms and tools based on domestic and foreign experience in the organization of the pension system.

The purpose of the research. In the conditions of comprehensive informatization of society, the main array of untrue and defamatory information about a legal entity is distributed in the information and telecommunications network «Internet». The information disseminated in the information network must be recorded in accordance with the Arbitration Procedural Code of the Russian Federation in order for the court to accept them as admissible evidence. As a rule, those involved in the case of protecting the business reputation of a legal entity use such methods of fixation as printing out a web page (screenshot) or a notarial inspection of the site. However, evidence-fixing services are currently gaining popularity. The purpose of this study is to consider alternative ways of fixing evidence on the Internet and to identify the features of their functioning. Methods such as analysis, synthesis, formal legal and others were used to conduct the research. Results. The results obtained allow us to conclude that alternative methods of fixing evidence using automated systems and an online resource have great potential for forming an evidence base in cases of protection of business reputation in arbitration courts. At the moment, these methods of fixing evidence are already used in law enforcement practice.

In this article, the author sets the goal of studying the specific characteristics of simplified bankruptcy procedures, within the framework of which the features of the legal regulation of bankruptcy proceedings in simplified bankruptcy procedures of special debtors are considered: a liquidated debtor, an absent debtor, as well as a specialized company and a mortgage agent. The Bankruptcy Law excludes the application of monitoring, financial rehabilitation and external management procedures in relation to these special debtors, aimed at assessing the debtor's financial condition and implementing rehabilitation measures to restore his solvency, which corresponds to the task of reducing the duration and resource intensity of simplified bankruptcy procedures. The specifics of bankruptcy proceedings in respect of absent and liquidated debtors are insignificant, which do not allow to separate simplified bankruptcy proceedings as a special procedure. Bankruptcy proceedings carried out in relation to a specialized company and a mortgage agent do not have a wide practical application due to the organizational «protection» of these legal entities from bankruptcy. The author concludes that the current legislative regulation of simplified bankruptcy procedures does not contain significant differences between simplified bankruptcy proceedings and ordinary competition, which is a significant drawback of the legal regulation of simplified bankruptcy. The author presents proposals to simplify the procedure for bankruptcy proceedings of absent and liquidated debtors, including the rejection of mandatory quarterly meetings of creditors and the transition to simplified reporting of the bankruptcy trustee, proposals related to reforming the procedure for the sale of the debtor's property, including by developing a separate procedure for the sale of property in simplified bankruptcy procedures, as well as simplification of the procedure for the sale of receivables arrears.

The article reveals the features of the implementation of intellectual rights in the «metaverse» in the context of modern international law, along with the issues of intellectual property protection for objects of design creativity in the context of the development of digital commerce using NFT (non-fungible tokens). The main concepts and models of already existing «metaverses», as well as NFT technology in relation to design objects in cyberspace, trends in the development of «metavers» built on the integration of virtual design objects and rights to them and already known cases of intellectual property infringement in connection with the use of NFT on objects of design creativity are investigated. The author considers the possibility of preventing new types of offenses against design objects in virtual and real space in Russia, taking into account the needs of the domestic modern market of goods and services and to strengthen the development of creative industries.

The article is devoted to the issues of the emergence of corruption in the conditions of the active introduction of digital technologies into the operational processes of public administration, the transfer of a large number of spheres of socio-economic regulation into the digital space. At the same time, despite the positive impact of digitalization on public administration, new risks and threats of corruption arise due to the digital transformation of society's life. The article determines these risks and threats in the context of digital, operational and legal factors, suggests ways to minimize them and reduce the negative impact on the level of corruption in the country.

Purpose of the study. The article discusses different ways to solve the problem of illegal logging of forest plantations on the example of those countries where, on the one hand, there is transparency in timber harvesting along with its certification and traceability, and on the other hand, the creation of the most effective forest management system, involving local communities in actively combat the problem of illegal logging. In the article, the author comes to the conclusion that each country has its own peculiarities, but it is impossible not to take into account the positive experience that historically justifies itself and gives positive results. Moreover, we are talking about those countries that have large forest plantations.

The author of the study highlights an urgent socio-legal problem-the quality of the results of operational investigative activities used as a means of proof in numerous categories of criminal cases. This study examines, as an example, the practice of bringing to criminal responsibility for the forgery of vaccination certificates from COVID-19, PCR tests and QR codes using the tools provided for by the federal law «On Operational Investigative Activities» dated 12.08.1995 No. 144-FZ. The author offers a definition of operational investigative activities, as well as ways to «eradicate» the mistakes made in law enforcement through the use of the institution of recognizing evidence as inadmissible and improving existing legal norms. Based on the analysis of the legislation, the author concludes that the institution of inadmissible evidence is «dying out» due to the amorphous attitude towards it on the part of law enforcement officers. The author forms a «selection» of typical procedural violations, indicating the need to use the institute of inadmissible evidence, and suggests improving legislation in the field under study by expanding the list of grounds for the participation of a defender in criminal proceedings, providing for the procedural possibility of participation in operational search activities related to the real restriction of freedom and personal integrity of persons. The author advocates amendments to Part 2 of Article 60 of the Criminal Procedure Code of the Russian Federation by indicating categories of persons who cannot be understood during the ORM. In order to eliminate the tendency of artificial «reproduction» of crimes and the provocative nature of the actions of operational officers, the author suggests, in the case of several identical ORMs carried out by operational officers against the same persons (more than 2 times), the creation of special reporting conducted on the results of such ORMs and the subsequent termination of those episodes of crimes that do not We have identified new legally significant circumstances in the criminal case; at the legislative level, the author proposes to consolidate the need to appoint a forensic phonoscopic examination to give the operational-search event «wiretapping» legality in cases where the suspect/accused denies his involvement in the incriminated crimes or used the right provided for in Article 51 of the Constitution of the Russian Federation. The scientific novelty and significance of the study lies in the fact that the author demonstrates the existing gaps and imperfections of legislation in the field under study by concrete examples; suggests specific forms of «reconstruction» of existing legal norms and advocates the active use by courts of the institute of inadmissible evidence in order to achieve real, rather than nominal, protection of human and civil rights and freedoms in criminal cases.

The purpose of the study is to review and analyze the current state of economic security of the Russian Federation, the activities of law enforcement agencies to ensure economic security, including customs and internal affairs agencies, as well as to identify the main factors affecting the protection of the economic interests of the state and the economy as a whole. The article deals with one of the most pressing issues related to ensuring economic security in the Russian Federation today, and in particular presents a list of law enforcement agencies engaged in economic security, reflects the most common problems arising in this area, analyzes data on citizens' surveys on the state of modern economic crime (corruption). Special attention is paid to such internal threats as corruption, illegal legalization of income. The tasks of the state, on which the provision of economic security and national security depends, are defined, since the social, economic and political spheres of public life are interrelated and inseparable from each other. The logical result of the study was the conclusion that economic security acts as a material basis for ensuring the national security of the state, and the internal affairs bodies play an important role in ensuring security in the economic sphere. They interact with other law enforcement agencies and are designed to combat the criminalization of financial and economic activities of various organizations in the commercial sector.

The main aim of this essay is to investigate the effect of select energy-related variables on economic growth of select oil-importing EU member states. The data used covers the period from 2006 to 2020. Three different regression models were constructed via the gretl software. Namely, the OLS, FE and SE approaches to panel data analysis were used. The FE approach, based on comparative tests, was deemed to be the most appropriate one, and thus was used as the final model for final analysis and interpretation of the results. The main findings suggest that oil prices, oil and renewable energy consumption has a significant positive impact on the economic growth of the selected EU countries. The 2020 pandemic also had a noteworthy effect as well. Coal consumption was found to be the least significant factor in this case.

A task. Effective pricing of a paid product or service plays a huge role in increasing the profitability of entrepreneurial activities of budgetary institutions. The process of forming the final price of a product or service is based on information about the production cost of a budget institution, one of the important items of which are transportation costs. Cost distortion due to incorrect accounting of transportation costs can lead to incorrect management decisions in pricing, negatively affect competitiveness when entering the market of a new type of finished product or paid service of a budget institution. The above observations emphasize the importance of correctly calculating the production cost of a product or service of a budget institution. Model. The article proposes classification types of transport costs, presents the features of their accounting and influence on the pricing policy of budgetary institutions when releasing a product or providing a service. Conclusions. The direction studied in the article is an important line in the company's activities due to the fact that all the processes of its functioning are not possible without the formation of the final product, and its accuracy is a security measure of the legality of the company's life and its main competitiveness. At the same time, this area has not been fully investigated and presented for practical use for budgetary institutions. The measures proposed in the article will improve the procedure for forming the cost price and including transport costs in it. Practical significance. The practical significance of the article lies in the fact that the conclusions obtained and the proposed bases for the formation and accounting of transport costs are the core for optimizing the cost of products, works and services in budgetary institutions. Originality. The uniqueness of this article is due to the fact that both legislative acts and scientific literature pay little attention to the composition of transport costs and the specifics of their inclusion in the cost of products, works and services in budgetary institutions.

The purpose of the article is to consider the economic development of our country in the context of geopolitical, military-strategic changes and the sanctions pressure of the collective West. The current state of Russia after the February events is analyzed according to the main macroeconomic indicators of development in the conditions of the financial and economic sanctions that have poured on us, imposed by non-friendly countries, on the one hand. On the other hand, the strong dependence of the collective West on the supply of a significant number of scarce commodities from Russia to international markets is considered, and it is clear that we will actively influence inflation, production and energy balance in the world for a long time to come. The problems on the way of the further development of the Russian Federation, due to the events, risks and challenges in response to the sanctions pressure of unfriendly countries, are revealed.

An efficient tax system has a beneficial effect on the economy of any country in the world. 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 the foreign countries helps to 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 legislation. This article is aimed at studying and analyzing the practice of implementing the control activities of the foreign countries tax authorities and its use for application in Russia. The relevance is due to the high level of development of tax relations between the state and taxpayers, which is clearly presented in the statistical information in this article.

Apart from the huge influence on the regional geopolitical situation, the Russia-Ukraine conflict has also brought about a tremendous impact on the development of global geo-economic order. The United States and European countries have imposed sanctions on Russia with geopolitical tools regarding finance, currency, energy and other fields, breaking the asymmetric interdependence balance of regional geo-economics. Under such circumstances, the global geo-economic landscape has been reconfigured and shifted. Therefore, it is of great practical significance to explore the definition, development and future trend of geo-economics in the new context.

The content of this article is based on the theoretical and methodological provisions of marketing, branding and the specifics of the use of these management tools in the market of accounting services and investment projects. To promote the brand in their field, accounting companies improve accounting technologies and introduce new marketing tools. The author conducted a competitive analysis of the main players in the accounting services market and identified solutions that independent accounting companies independently use to promote the organization and its brands. The author believes that in order to promote the brand, each accounting company should focus on the technology and quality of accounting and tax accounting. A detailed study of the activities of each company, an individual approach to each client is an integral part in the process of providing accounting services and brand promotion in this area. It is important to effectively convey to the audience the brand ideology based on the professionalism of employees, in which professional conferences, seminars and social networks will help accounting companies.