卷 17, 编号 2 (2021)

The purpose of the research. This article considers the particularities of building the system of customs and tax administration by the federal executive authorities of the Russian Federation in the present context. This system is still characterized by its problem areas: first, a weak level of interdepartmental communication (in the context of economic transformation towards the new technological setup, this problem is coming to a visible key place - the latest information technologies impose completely different requirements on the efficiency of the organization of the process of customs clearing and processing as well as on the qualification of specialists in the customs field); second, an insufficient level of coordination between the customs service and participants in foreign economic activity (this issue is apparent in lacking the dispute-resolution mechanism in the main area of interaction - determining the customs value and calculating customs payments); third, the formal content of international customs cooperation. Conclusions. The study made it possible to identify the key areas of development of customs and tax administration in the new economic environment, in particular, the need for a fundamental change in the approaches implemented by the customs service of Russia, in cooperation with participants in foreign economic activity, other federal executive authorities and, above all, tax authorities, customs administrations of other countries and international organizations. The participation of customs authorities in the implementation of the Single Window Mechanism project is of key importance here.

The article is about the current state of corporate pension provision in the electric power industry of the Russian Federation, the main trends in the development of the institution of corporate pensions in the electric power industry are outlined, and possible ways to improve corporate pension provision at the enterprises of the electric power complex are also proposed. Designating the goal of the work - to reveal the features of the institution of corporate pension provision in the electric power industry on the basis of the relationship between the institutional structure of the electric power industry and pension schemes and the tasks accompanying its achievement - to form a brief description of the institutional structure of the Russian electric power industry, designation and comparative analysis of the pension schemes used in the organizations areas, identifying factors that determine a specific mechanism for depositing funds for corporate support, establishing general and specific in KPO mechanisms for various subjects of the electric power complex, the author, on the basis of a general scientific comparative method, identifies the general and specific in the KPO system as a whole and the KPO system of the electric power industry, as well as and especially in the schemes of corporate pension provision between various subjects of the electric power industry. The goal of the work is to reveal the features of the institution of corporate pension provision in the electric power industry on the basis of the relationship between the institutional structure of the electric power industry; as well as to identify pension schemes and the tasks accompanying its achievement; to form a brief description of the institutional structure of the Russian electric power industry, designation and comparative analysis of the pension schemes used in the organizations of the electric power industry; to study areas, identifying factors that determine a specific mechanism for depositing funds for corporate support, establishing general and specific in KPO mechanisms for various subjects of the electric power complex. The author reveals the institutional structure of the domestic electric power industry, including infrastructure organizations, companies in the electric power industry (generating and grid companies), the controlling body represented by the Ministry of Energy of the Russian Federation and, indirectly, non-state pension funds, and on the basis of this structure explains the presence or absence of some components of the Russian power industry corporate pension schemes. At the end of the work, a conclusion is drawn about the priority and advanced nature of the parity corporate pension scheme in the electric power industry, as well as proposals are made to include in the social programs of a number of energy organizations the direction of non-state pension provision and the most complete disclosure by organizations of the institutional structure of the electric power industry of information on existing systems of non-state pension provision.

The article examines the methods of implementing the state policy of land management. Based on the determination of methods for the implementation of land policy as a set of development and adoption of regulatory legal acts regulating the development of land and property legal relations, as well as the development and implementation of state, municipal programs in the outlined areas of land policy, the conceptual compliance of land policy and methods of its implementation with the requirements of the digital economy was established. As a result of the analysis of criticism of the existing land management system, a conclusion was made about its indirect nature in relation to the process of digitalization of management. The article shows that these shortcomings, with the exception of some legal issues and low inventory rates, will be eliminated automatically in the process of implementing the state program «Digital Economy of Russia». Nevertheless, until the completion of this program (2024), the problem of the sufficiency and relevance of data for management decisions remains. As a solution to this problem, it is proposed to develop their own information systems for land management at the level of the subjects of the federation. The article shows that this measure does not contradict the state and national programs «Digital Economy of the Russian Federation» and the current regulatory standards; there are no legal and institutional obstacles for its implementation. The article also discusses the development prospects in Russia of the modern global trend for the implementation of 3D land management. The materials of the article show the obvious insufficiency of the existing state policy in this direction, therefore, the development of their own 3D systems at the level of the subjects of the federation is not advisable at the moment.

This article addresses the issue of providing an optimal project portfolio with limited company capital in order to ensure required energy efficiency. One of the ways to ensure company’s profit is to organize an optimal project portfolio, using a criterial approach to justify the choice of the selected portfolio organizing methods. This allows money flow tracing in order to prevent unprofitable or irrational expenses. This issue is particularly relevant for private organizations, including construction companies, whose activities are related to limited investment capital work conditions. Model. The article reveals methods and results of portfolio project management. The model project portfolio system of indicators is considered the example of Russia's bank networking in construction development. Conclusion. The key purpose of the method selection analysis for optimal project portfolio adaptation with limited investment capital is to identify their impact on the company’s profit, ensuring its economic safety. Practical importance. The conclusion that was made, leads to understanding of existing accounting, control, selection of optimal conditions for development and placement of production (including geographical factors, etc.), problems that affect the company's activities on the microlevel. In this article authors provide a range of parameters (indicators), serving as estimating indicators, based on which a report is conducted on the economic expediency of the construction company on a certain territory. Originality. As the result of the analysis and assessment of optimal portfolio project, related to financial loses, and its impact on economic success of the company, was suggested a portfolio project parameter system model to bring a solution for existing problem.

The scientific article is devoted to the research analysis of the transformation processes of the shadow economy of the Russian Federation under the influence of digitalization and in the conditions of the development of digital technologies used in business and the public sector. The relevance of the study is due to the fact that digital technologies are actively used not only by private companies, but also by tax monitoring authorities in order to ensure a decrease in the share of shadow business in the Russian economy. The article examines the features of the development of the shadow sector of the economy in the Russian Federation. Listed are the negative consequences of the development of the shadow economy. The factors leading to the growth of the shadow sector of the economy and modern triggers leading to the transformational processes of business shadowing are analyzed. The influence of tax policy on the transformation of the shadow economy is considered. The reasons for reducing the level of tax burden are argued. Highlighted innovative trends in improving the system of tax administration and monitoring, which are observed in tax regulation bodies under the influence of digitalization. In the conclusion of the article, the author found that within the framework of the digitalization of the national economy of the Russian Federation, there is a decrease in the share of shadow business, the transformation processes of which are faced with the emergence of new forms of tax administration, control and monitoring of state authorities to counter extralegal economic activity.

The banking sector is one of the main structural elements of the regional financial system. The level of development of the banking system directly affects the growth of the activity of economic agents, socio-economic growth, and the process of regional reproduction. The state of the financial system of the region is largely determined by the financial results of the activities of banking organizations. The purpose of the study is to review the state of the banking sector based on the analysis of the performance indicators of the largest banks in Russia to assess the potential impact of the Russian banking sector on the regional financial system. The priority object of the analysis was the assessment of the dynamics of a number of important indicators of the sector in 2010-2020: net assets, capital, net profit, loans issued to enterprises and organizations, deposits of individuals. To analyze the financial activities of banks, the author used economic and statistical methods, correlation and regression analysis, on the basis of which the forecast of the sector for 2021-2022 was made. Conclusions. As a result of the research, the author came to the conclusion that the growth rate of the banking sector is slowing down, which negatively affects the investment attractiveness of the banking business. Analysis of the dynamics of the main banking indicators revealed that the growth of the banking sector is largely provided by the largest banks with direct and indirect state control. Regional and private banks are not able to compete fully with the largest federal banks. The uneven development of the banking industry reduces the attractiveness of its segments for small banks, increasing their capital, net assets and profits. In the period 2021-2022, it is predicted that the current trends will continue and the main indicators of the banking sector will grow slightly, which will be determined by the market leaders.

This research work reviewed the currency substitution, financial innovation and monetary policy effectiveness in Nigeria. The objectives of this study are to determine the impact of financial innovation on inflation and the impact of currency substitution on inflation in Nigeria using the time series data. This paper employed the Ordinary Least Square (OLS) regression method in estimating the specified equation, statistical tests such as the t and F-statistics, adjusted R2, and the econometric criteria in which the Durbin-Watson test is used to assess the estimates for the presence of auto-correlation. Findings from the research shows that financial innovation does not have a significant impact on inflation in Nigeria and also currency substitution does not have a significant impact on inflation in Nigeria.

Task. Task. In the Russian scientific environment, the number of articles on XBRL is growing rapidly in the period 2015-2020. The catalyst in this case is the implementation of the requirements for reporting in the XBRL format by the Bank of Russia, starting with the development of the roadmap on XBRL implementation in 2016. The article considers the features of the thematic distribution of publication activity in the field of the XBRL format in the Russian scientific environment in connection with changes in the regulatory requirements of the Bank of Russia. A comparison of information saturation on XBRL business reporting standard in the Russian and foreign scientific environment is made. Model. Based on the text analysis of the word cloud, compiled on the basis of 128 Russian scientific papers from 2002 to 2020, the most relevant topics for further research are identified. The results of the study may be useful to representatives of the Russian scientific community. Practical importance. The results of the study may be useful to representatives of the Russian scientific community in the process choosing a research topic in the field of business reporting language XBRL. Originality. The analysis of publication activity has shown that the increase in the number of XBRL studies is associated with an increase in the regulatory documents of the Bank of Russia. At the same time, the specifics of the application of the XBRL business reporting standard for individual economic entities and the market analysis of existing software products are identified as the least disclosed topics.

Task. The reporting of economic entities is in a state of constant evolution and improvement, which is due to the constantly changing conditions of the internal and external environment of functioning and the changing information requests of users of reporting. The development of new reporting models and the evolution of reporting paradigms are a kind of response to a number of problems that have accumulated in the traditional financial reporting model. The objective of the study is to show that accounting policy, being the basic regulation of accounting and reporting, should change and expand its boundaries in order to comply with the trends in improving the reporting of economic entities and to ensure the development of economic entities through the proper elaboration of their aspects. Model. The article examines the existing reporting models and trends in their development and improvement, which determine the directions of development and improvement of accounting policies. The financial reporting of an economic entity traditionally includes accounting, management and tax reporting. In the case of the practice of conducting joint activities, consolidated statements are formed. The trend in the development of reporting is the emergence of new reporting paradigms - reporting in the field of sustainable development and integrated reporting. It is necessary to develop a clear reporting methodology of a new level; accordingly, the boundaries of the traditional accounting policy are expanding. Summary. The conclusion is made about the need to expand the boundaries of accounting policies in the context of expanding the boundaries of reporting Traditionally, accounting policy in the process of its formation and disclosure covers two areas of issues. Firstly, these are issues related to the accounting process (organizational and technical aspect of accounting policies), and secondly, these are issues related to the impact of accounting policies on financial results and the formation of final financial statements (methodological aspect of accounting policies). In connection with the development of new reporting models and the deepening of the corporatism of the existing reporting model, the urgency is expanding the boundaries of accounting policy by highlighting its new aspects: contractual, managerial and tax. Practical importance. The relevance of the elaboration and application of accounting policies, the boundaries and economic meaning of which are expanding due to the expansion of the reporting boundaries, have been substantiated. The reporting boundaries expand to the boundaries of the business of an economic entity. Accordingly, the accounting policy should cover the integral reproduction process of an economic entity, expanding its boundaries from the methodology of organizing and regulating a purely accounting process to the level of methodological guidance for building business processes of an economic entity, taking into account the accompanying business risks in the process of creating value by this business. Originality. As a result of the study, it was concluded that the accounting policy should regulate not only the issues of operating, financial and investment activities, but also regulate relations with departments and stakeholders, going beyond the standardized regulations for organizing the accounting process and reporting. Expanding its boundaries, accounting policy, in fact, becomes an instrument of corporate governance.

Task. The issue of assessing departmental control is currently not fully developed. A sectoral study and practical testing of indicators is needed to ensure an objective assessment of the state (municipal) procurement system’s functioning, and further the effectiveness of departmental control of public procurement will become higher. Model. The article discusses the methods of organizing departmental control. Summary. This article highlights the features of departmental control, and also offers recommendations for organizing departmental control for the purpose of increasing the business processes’ efficiency for organizations-subjects of 223-FZ. Practical importance. The proposed aspects of improving the components of departmental control can be used by various departments, due to their universality and adaptability for all categories of Customers of goods, works, services. Originality. Based on the results of the study departmental control’s sufficiency, specific options were proposed for the using of real indicators for the implementation of departmental control not only from a formal, but also from a practical standpoint, to further increase the efficiency indicators of procurement activities of Customers.

Task. More companies use information systems and technologies in their work. State authorities are also not lagging behind and are introducing information developments. This contributes to the build-up of potential errors of systems when organizing their incorrect work. Thus, it becomes necessary to introduce an audit of information systems. The COBIT can serve as a tool in this case. This article explains the concept and legal necessity of innovations in question by presenting analysis of tax authorities. Summary. The development of information technologies and processes in modern society contributes to the introduction of new developments that may have certain risks. Elimination of potential risks to the system can be facilitated by performing an audit during the implementation phase. The COBIT standard satisfies the principles, goals and objectives of auditing IT processes and systems. Practical importance. The research reveals the relevance of the implementation of information technologies and platforms, contributing to a preliminary analysis of their maturity by organizing audit activities based on the COBIT.

The paper considers several ideas that can be useful in a systematic approach to the analysis of both the dynamics of macro indicators and regression models based on such series. Approaches to accounting for seasonal fluctuations in econometric modeling are analyzed. Numerical experiments with models of different types of seasonality accounting are carried out, conclusions and recommendations are formulated. The best results in practice are obtained using adaptive modeling based on the multiplicative model of seasonality accounting. The possibilities of constructing forecast estimates are shown on the example of studying the dynamics of current trends in the Russian economy. A modification of the Keynes model for the open economy is proposed, on the basis of which it is possible to estimate future levels of national income. The results of forecasting based on the modified model are shown in comparison with the actual levels.

The article discusses issues related to the use of digital technologies to improve legal technology in lawmaking, law enforcement, interpretation and systematization of law. The aim of the study is to identify the features of using digital technologies to improve legal technology, depending on the stages of the law-making process, as well as in the process of applying, interpreting and systematizing law. This is necessary to determine the main directions of using digital technologies in these processes, to optimize rules and tools. techniques of legal technique. As a result of the study, the author comes to the conclusion that the potential of digital technologies in the context of legal means is not being used sufficiently. Digital technologies make it possible to optimize the entire law-making process as much as possible; rationally use the available economic, material, intellectual, organizational resources. The paper concludes that digital technologies significantly reduce the time frame for the implementation of law-making procedures; the effectiveness of monitoring of current legislation, systematization of law is increasing. The means, techniques and rules of legal technique need to be adjusted taking into account the use of digital technologies, their potential and capabilities. In lawmaking, digital technologies play a special role in the subject-technical component of legal technology related to the search, processing, systematization of information necessary for drawing up a draft regulatory legal act. The author comes to the conclusion that digital technologies can be used to rationalize the applicable legal structures, including a list of participants in legal relations, their subjective rights and legal obligations, responsibilities, principles and scope of the rule of law; calculating an algorithm for possible actions of participants in legal relations, determining deviations in their behavior, legal means and mechanisms that can be used in a draft normative legal act. Digital technologies can be used to analyze and select legal terminology used in the text of a regulatory legal act; creation of electronic dictionaries of legal and technical terms; conducting legal, technical and doctrinal examinations of draft regulatory legal acts, etc.

The article considers the constitutional rights of citizens to quality food and a decent standard of living. The article examines international legal documents that confirm the position of eradicating hunger by providing the population with access to the necessary food. The experience of interaction between the Caspian countries and the Customs Union of the EAEU was studied. It is shown that the geopolitical situation in the world requires adjustments and rethinking of approaches to ensuring Russia's food independence. The policy of our country's leadership on import substitution, as a chance to restore production capacity in all sectors of the economy, not only in the agro-industrial complex, was supported. The problems of reforms (1861; 1906; 1920-30-ies; 1990-ies) in the agrarian sphere of our country, they were not brought to a logical end, and at present the restoration of agriculture in pre-reform volumes means the revival of the almost lost peasantry as a class. Based on the analysis, it is shown that the realization of the right of the population to adequate food contributes to solving problems of health, education and working capacity. It is recommended to increase the production of agricultural raw materials and food, in parallel to integrate into the world food market from the position of food exporters.

Management of urban property, especially land plots, is one of the most important areas of urban economy. At the same time, the binding rights of land users are bound by certain terms of such obligations, which, taking into account the dynamic development of economic relations, can be changed by the parties to these relations. The purpose of the article is to analyze and summarize legislation, judicial and law enforcement practice on the issue of extending the term of the land lease agreement. This goal is achieved by solving tasks such as studying the existing legal regulation of disputed legal relations, law enforcement and judicial practice, identification of problematic and conflicting issues in the area under consideration, determination of trends in the development of this sphere of legal relations, development of specific proposals for changing legislation and law enforcement practices. In solving the above problems, general scientific (synthesis, system analysis, analogy) and special (formal-legal, comparative-legal) methods are used. Based on the results of the consideration of these issues, the author formulates the main problems of the legal relations under consideration, assesses the emerging judicial and law enforcement practice, and formulates proposals for improving legislation and law enforcement practice.

The aim of this paper is to point out the current state and development of insolvency law in the conditions of the European Union. The article offers a brief overview of the legislative acts of the European Union, which currently regulate the problems of insolvency proceedings. Insolvency proceedings shall be governed by the law of the Member State in whose territory the insolvency proceedings were opened (lex fori concursus).

The article is devoted to the definition of the role and place of tax audits in the tax control system. The popularity of this topic is obvious because the regulator expands and complements the very concept of tax audit today and the latter plays the role of a warning function, rather than identifying and imposing sanctions. In the course of the study, the authors reveal the forms of tax control, identify the current purpose, as well as provide statistical data on the number of on-site tax audits conducted, and come to the conclusion that the number of assigned audits has decreased due to the use of a risk-based approach by the tax authorities. The study also notes the positive impact on the optimization of interaction between the taxpayer and tax authorities through the use of tax monitoring and, as a result, reveals a tendency to increase the number of participants in tax monitoring due to the lack of both in-house and on-site tax audits. The purpose of the study is to identify the impact of new guidelines for tax audits on the formation of new directions of tax audit methods, as well as to develop recommendations for their improvement at the current stage of development of tax legal relations in the Russian Federation. The relevance of the issue under study is confirmed by the performance of tax control as a lever for the proper formation of state revenues, the conscientious fulfillment of financial obligations by individuals and organizations to the state.

Introduction. The article examines the current legal problems of the implementation of the basic international norms, principles and standards of financial supervision over the stability of financial markets into Russian legislation. The author proceeds from the assumption that legal regulation of the content of financial supervision occurs within the framework of the transformation of the model of international financial supervision and regulation, where, in addition to international legal sources widely apply the rules of «soft law». Materials and methods. The regulatory legal acts of the Central Bank of the Russian Federation, documents of international financial institutions and organizations on financial control and supervision, and the norms of Russian banking legislation were used. The doctrinal approaches to the concepts of «financial supervision», «financial stability», «international financial supervision of financial markets» have been studied. The methods of comparative legal analysis of scientific concepts and foreign sources on the topic of the work were applied. Results. It was revealed that there is no unified approach to the concepts of «financial control», «financial supervision», «prudential supervision» in banking and financial legislation, in international financial law, in doctrine. Taking into account the digitalization and informatization of financial and legal norms, there is an increase in the transparency and public importance of financial supervision for countering financial crises. Critical assessments of Western concepts of supranational «soft» law «are given with an analysis of trends in the increase in the sovereign role of states in the implementation of SPS financial standards in the national law of states. Discussions and conclusions. The basic principles of financial supervision are enshrined in such international documents as the 1977 Lima Declaration of the Financial Control Guidelines, the Basel Agreements on General Principles of Banking Supervision (Basel I, II, III), etc. Although they have been implemented in Russian legislation, they are in constant the process of improvement and detailing by the law of the Russian Federation in accordance with international standards for financial markets in order to counter new threats to financial stability and security.

Purpose of the study. The article examines the problems of including the principle of «reciprocity» in the system of bilateral relations between the Russian Federation and the PRC and the possibility of its implementation in the practice of ensuring the rights of labor migrants. It was determined that the principle of «reciprocity» implies the possibility of legislative consolidation of the rights, freedoms and obligations of migrants from the state that has undertaken to guarantee similar rights on its territory in relation to migrants from Russia. The inclusion of this principle in the system of bilateral and multilateral regulation of migration processes is justified, since migrants gain clarity about their rights and obligations; states receive an additional tool to protect the rights of their citizens abroad; the world community is gaining the opportunity to improve migration legislation, relying on the established practice of including the principle of reciprocity in the sphere of bilateral ensuring the rights of migrants. The article identifies two types of migration policy that ensures the rights of migrants and their protection: «aggressive migration policy», characteristic of modern China and passive (defensive), which determines the Russian type of migration policy. Conclusion. As a result of the study, the author comes to the conclusion that the main problem associated with the inclusion of the principle of «reciprocity» in the structure of bilateral cooperation between Russia and China is that it is difficult to bring two types of migration policy, opposite in nature, to a state of parity in the legal provision of the rights of labor migrants , which makes it difficult to reach a consensus between the two countries on this issue. To solve this problem, the article proposes an algorithm for including the principle of «reciprocity» in the migration agenda of bilateral relations between the Russian Federation and the PRC. The use of this approach makes it possible to coordinate the positions of the two countries and a joint migration policy that ensures the rights of migrants, taking into account global trends in this area of international relations, to develop a mechanism for the mutual provision of the rights of labor migrants in Russia and the PRC.

The use of information technology makes it possible to achieve significant results in the life of a modern person, provides new opportunities. The effectiveness of their application largely depends on the readiness of the implemented sphere, including in terms of the legal regulation of these processes. The Russian state is also actively involved in the digitalization of many spheres of society. However, the introduction of new technologies is not of the same scale in all directions. So, at present, it is envisaged to carry out certain actions within the framework of criminal proceedings using information and digital technologies. Despite the fact that the preliminary investigation is quite often considered in the context of the need to preserve the traditional forms of its implementation, at present it is highly relevant to improve the investigative practice taking into account the achievements of science and technology. The purpose of writing a research paper is to analyze the current state of integration of digital technologies into preliminary investigation, to identify problems of their application and determination of the prospects for their further use. The author comes to the conclusion that information and digital technologies allow many investigative actions to be carried out at a qualitatively new level, which is required in the context of the dynamic development of modern crime. Attention is focused on the fragmentation of the current state of the integration of digital technologies into the preliminary investigation, which is associated with a number of existing problems that require an early resolution. It is noted that the further use of these technologies is very promising; blockchain and Bigdata technologies are singled out as the most relevant for implementation in investigative practice.

The article is devoted to the state of economic crime in the field of the agro-industrial complex. The paper analyzes the statistical reporting of the GIAC of the Ministry of Internal Affairs of Russia, according to the results of which the negative dynamics of the state of crime was established, caused by the criminalization of the activities under consideration. The author made an attempt to establish the criminological characteristics of economic crime in the field of agro-industrial complex.

Purpose of the study. The purpose of this work is to comprehensively analyze bribery as a criminal law concept, identify criteria for its classification to improve the current criminal legislation, law enforcement and judicial practice. Findings. The emergence and development of the institution of corruption bribery in the domestic retrospective is considered. The system of classification of types of bribery in criminal law has been improved, taking into account the development of its corruption component. The author's definition of the concept of bribery as a complex concept is proposed, which characterizes the way of committing criminal offenses and individual criminal offenses, the responsibility for which is provided for by separate articles of the Special Part of the Criminal Code. A distinction is made between corruption and common criminal bribery, with the definition of the main criteria, the main of which is defined as their subject and subject. These types of bribery, in turn, can also be classified according to various criteria: so corruption bribery, including bribery in the field of state and municipal procurement, can be classified depending on the nature of the actions of its subject and addressee into forced and voluntary, passive and active. The level of specialization of a subject in relation to bribery in the field of state and municipal procurement is illustrated on the basis of the list of subjects subject to provocation of bribery in the field of state and municipal procurement. The criminal law structure of provoking bribery and bribery in the field of state and municipal purchases has been systematized.

After 2008 Global Financial Crisis many states realized the need to amend global tax rules. This prompted a qualitatively new stage of cooperation in combating some harmful practices distorting the structure of the world economy - the Base Erosion and Profit Shifting (BEPS). An additional factor that affects the spread of this phenomenon is the accelerating globalization and digitalization of the economy. Thus, the economic turnover of digital products is carried out without reference to any jurisdiction, and their intangible nature makes them suitable for BEPS purposes. An additional factor that contributes to the actualization of countering BEPS practices is the COVID-19 outbreak, the consequences of which can be eliminated only with significant public investment in the economy. In this regard, the problem of multinational enterprises (MNEs) avoiding taxation using «gray schemes» is increasingly perceived as incompatible with the ideals of social justice and goes against the needs of the population of most countries. The 2020 is not only challenging in the context of the fight against the epidemic, but also key year in the mechanism for evaluating activities related to the Global Initiative of countering BEPS. The aim of the article is to observe the Action Plan and the main actions (measures) that are being implemented by states and tax jurisdictions to counter BEPS under the auspices of the Organization for Economic Cooperation and Development (OECD), as well as the results of the implementation of these measures at the end of 2020. Special attention was paid on ensuring the active and equal participation of developing countries in this initiative. The results of the study, reflected in the conclusion, show the need to counter BEPS phenomenon, to further adopt «multilateral instruments» such as the 2016 Paris Convention and soft law instruments, to hold public consultations on the measures taken, and to help developing countries in their implementation.

The purpose of the article is to summarize the data presented in the scientific literature on the tendencies in the information technologies development in criminology and the prospects for their use in the crimes detection and investigation. For the solution of the problem descriptive and comparative, statistical and bibliometric methods are used. The scientific developments analysis in the introduction field of modern digital methods of conducting expert researches, including of forensic recognition, phenotyping, virtual autopsy, microbiological identification, which are of particular importance for forensic practice, is carried out. The results of this study can be used for further theoretical researches, scientific papers preparation and practical application of the considered innovative methods in the future, which can turn out to be an effective tool in the fight against crime.

In the 21st century, the traditional economy was replaced by a new format of economic interaction. The term «digital economy» is actively introduced into all spheres of vital activity of modern society. Digitalization Economics is an integral element of the modern information state. However, the process of developing a digital format of the economy in the Russian Federation is accompanied by a number of problems, one of the fundamental is the lack of regulatory regulators in the field of digital economy. The relevance of the research topic is due to the need to solve this problem in the established conditions, which will later allow to accelerate the development of digitalization in the territory of the Russian Federation. The purpose of the study is the assessment of the current state of legislative activities and the system of regulatory regulation of the digital economy in the territory of the Russian Federation. As a result of the study, the current problems of the regulatory and legal regulation of the digital economy of the Russian Federation were identified and analyzed, recommendations were developed on improving the system of regulatory regulation in the field of digital economy.

The objective of the article is to consider the legal regulation of the export of Russian higher education, in the study of new directions, technologies and forms of higher education when exporting it abroad, as well as in the analysis of new directions for the development of federal educational standards for the higher education system in the context of digitalization. Model. The purpose of the study is to identify modern trends in the development of the higher education system, the role and place in this process of higher education institutions and the state. The topic of this article reflects issues related to the transformation of the existing system of higher education from the standpoint of international integration of educational programs. The research used the following methods: analytical, formal legal, comparative. Findings. The results of this study are expressed in the formulation of the specifics of legal regulation and organization of the export of Russian higher education abroad. The scope of application of the research results covers the higher education management system. The findings obtained in the course of the study can be used to improve the practice of organizing and legal regulation of the higher education system in Russia.

The presented article analyzes the state and designation of the prospects for the legal support of the digital transformation of public administration in the social sphere. Today, the transition to digital technologies is becoming one of the promising areas of social policy in the Russian Federation. The article shows that in modern conditions of the development of digitalization of management, the role and place of legal regulation is especially increasing, designed to create a legal basis for the use of digital technologies in management, including the social sphere. The definition of digitalization of the social sphere is given. The key directions and strategic priorities for the development of legal regulation of the use of digital technologies in the social sphere are identified, taking into account the positive experience of other countries.

In the last decade, drug trafficking has become alarmingly widespread. The Russian Federation is also an object of expansion from the side of the international drug business. In this regard, the Russian state and the entire world community are concerned about solving the problem of drug crime: measures are being taken to improve the situation in this area, to prevent not only the spread of drugs, but also their consumption, and to involve minors in this area. Currently, counteraction to the spread of illegal drug trafficking is carried out by a set of measures of a medical, administrative, social and other nature, through which the state seeks to prevent the deterioration of the drug situation. Prevention of criminal encroachments plays a significant role in countering crimes related to illicit trafficking in narcotic drugs, psychotropic substances and their analogues. Legal regulation of the prevention of drug trafficking is carried out at the national and international levels. The author notes that in this case, the role of measures of criminal law incentives is great, which allow persons to avoid criminal liability. The author comes to the conclusion that the prevention and prevention of drug addiction is an important stage in countering this type of crime. The currently applied measures to counter illicit trafficking are proving their effectiveness by reducing the number of registered crimes, but the need for their constant improvement is beyond doubt, since the mechanism of criminal actions is constantly evolving and new types of drugs and new ways of their illicit trafficking appear.