Volume 17, Nº 3 (2021)

This article is the first to propose a methodology for making management decisions in the development of rocket and space technology (RKT) within the framework of the State Defense Order (GOZ), which is an improved decision support system (DSS) to combat risky situations and risky combinations of internal and external environment for enterprises of the military-industrial complex (MIC). The uniqueness of this method lies in the fact that it takes into account all stages of the life cycle of the development of rocket and space technology and allows you to assess the risk tolerance of enterprises of the military-industrial complex in conditions of uncertainty of the consequences of risks. The variety of risks of research and development work in the development of the RCT complicates the processes of justifying the initial price of the state budget. The situation is further aggravated by the lack of a single methodology for justifying the initial price of the state budget, depending on the conditions of uncertainty in the development of the RCT. Systematic overestimation of the values of labor intensity indicators for the development of RKT within the framework of the state budget allows increasing the initial price of the state budget at times. In the context of the sanctions policy and the epidemiological situation in the world, the level of uncertainty for the development of rocket and space technology within the framework of the State Defense System is only increasing.

The article analyzes debts on taxes, fees and other obligatory payments during its administration by tax authorities. A transition to the use by tax authorities of such forms of tax debt reduction as encouraging taxpayers to voluntarily pay taxes, fees, penalties and penalties (in case of non-fulfillment of their duties as a taxpayer, to apply coercive measures), writing off tax debts impossible to collect, making offsets is proposed. on taxes and fees due to existing overpayments from taxpayers.

Mergers and acquisitions (M&A) are one of the strategies used for the innovative development of large companies. M&A transactions of domestic companies do not always lead to the desired economic effect, creating strategic advantages and obtaining new opportunities for development. The success of M&A transactions depends on the choice of the optimal structure of funding sources, forms of acquisition and payment methods. The purpose of the study is to develop a model for the formation of an optimal structure of sources of financing for M&A transactions for the purposes of innovative development of the company. The model of formation of the structure of sources of financing of M&A transactions of innovative and active companies is proposed, which allows to determine the structure of sources of financing depending on the accepted restrictions. The model allows you to solve the optimization problem using specific parameters and acceptable areas of their existence. The optimization function can be selected depending on the M&A goals. The author has constructed a system of equations and chosen a method for its solution, as well as solved the problem of optimizing the financing of the transaction while maximizing the net profit of the combined company formed by the results of the M&A transaction in the form of a linear programming problem.

Task. Currently, strategic audit is one of the key areas of development of the audit of commercial organizations, the activities included in its procedure act as an indicator of the effectiveness of the accounting policy of the enterprise. The field of strategic audit can find its application, including in relation to one of the largest items of expenses of the organization - transport. Based on this, there is a need to develop an effective methodology for this area of audit, as well as a methodology for calculating transport costs, which includes not only cost (statistical), but also dynamic market indicators. Model. The authors propose a method of strategic audit of transport costs of the organization, based on the calculation of their effective indicator, taking into account such factors as the average industry cost of a unit of transport services on the market, depending on the type of vehicle, the number of kilometers of the route, the change in the cost of transport services. Conclusions. The developed methodology for calculating the cost of transport services within the framework of the strategic audit of transport costs methodology allows us to take into account the key trends in the formation of the cost of these services, real price factors, standard values of fuel costs, as well as to minimize the deviation of the actual cost value from their effective indicator. Practical value. The developed methodology of strategic audit of transport costs allows to establish (or refute) the correctness of accounting for transport costs and their validity, focusing on the standard effective cost of transport costs, calculated individually for a particular enterprise, taking into account its industry characteristics.

The task of control from the position of mathematical tools application is discussed, economic statement and mathematical model of optimization problem are formulated, the sequential realization of the research aim - the mechanism of optimal portfolio management strategy formation - is presented. The results of dynamic optimization of decisions made at each step form the optimum law of the portfolio management. Scientific novelty of the study consists in the fact that the constructed portfolio takes into account the real incompleteness of the initial data on the processes of change in the yields of securities; there is no need to build a set of effective portfolios and indifference curves that characterize the risk appetite of investors; private characteristics are not used as the main criteria that determine the structure of the optimal portfolio of securities.

The agricultural industry has traditionally been considered high-risk by lenders and investors because of risk factors such as adverse weather conditions. However, recent research shows that agricultural lending does not differ from lending to other businesses in terms of default risk, using examples from specific countries and lending institutions. In order to refute or confirm these conclusions in the context of the Russian agribusiness, a model was developed to estimate the probability of default for small and medium-sized agricultural enterprises using annual financial statements data for 2015-2019. The model based on logistic regression showed the result of the AUC ROC metric comparable to its values for the models used in practice when assessing credit risk. The obtained result served as a basis for the adoption of the hypothesis of the comparability of default risk between agricultural and other types of business in relation to Russia. The suggestions for further research into the problem of assessing the credit risk of agricultural enterprises were also formulated.

The article analyzes the current situation with inland cargo transportation in India and its trends. The main focus is made on current projects on the development of cargo shipping and steps taken by the Government of India to increase cargo transportation via inland waterways. There were identified the most promising waterways to launch and develop shipping operations. The material presented in the article reveals the potential for the development of cooperation in the field of inland cargo transportation for Russian companies, incl. possibility for joint projects in dredging, construction of infrastructure, shipbuilding.

Purpose of the study. The article discusses technologies for assessing the effectiveness of state economic entities from the point of view of the possibility and feasibility of their application as legal procedures in assessing the legality of the activities of these organizations. For this purpose, in the process of critical analysis of the normative regulations governing the structure, procedure for calculating and using key performance indicators in the subject area, the key features of the techniques recommended by these documents have been investigated. This made it possible to highlight both the positive and negative aspects of the studied technologies from the point of view of the possibility of their use in judicial and legal practice to maintain the level of legality of state economic entities. Findings. As a result of the study, the author comes to the conclusion that it is highly advisable to apply financial criteria in the process of legal analysis of the degree of compliance of the activities of state-owned companies with legal regulations. At the same time, the absence of strict standards for a whole group of indicators significantly reduces the value of practical application of financial ratios in judicial practice. These circumstances determine the relevance of the development of an aggregated indicator of the quality of the activities of state economic entities, which is a multidimensional integral coefficient of consumer satisfaction, which should be both individuals and legal entities interacting on various occasions with the analyzed organizations.

The article deals with the issues of liability of the sea carrier in the event of non-performance or improper performance of obligations under the contract for the international carriage of goods by sea. The relevance of the research topic under consideration is due to the existence of a rather contradictory legal framework in the field of maritime transport of goods due to the multiplicity of legal regimes created by international agreements. The authors of the article consider the provisions of international legislation governing the liability of an international maritime carrier. The analysis of the legal regulation of international maritime transport was carried out on the basis of a comparison of Russian legislation and international agreements in which Russia participates. This approach provided an opportunity to objectively assess the current Russian legislation in the field of merchant shipping, which does not take into account new trends and international standards that have emerged in recent years. The authors of the article convincingly demonstrate the advantage of the UN Convention on Contracts for the International Carriage of Goods Wholly or Partly by Sea in 2008. before other international agreements concluded in this area and confirm the expediency of its ratification by the Russian Federation. The final results of this study were the conclusions about the need to exclude the article on navigation error from the KTM of the Russian Federation, to include in the list of grounds excluding the carrier's liability, the item on attempts to avoid environmental damage.

The paper contemplates to the issues of subsidiary liability of guarantors entering into contracts of assignment to the investment platform. The article presents an analysis of Russian legislation on the subject under study, as well as an analysis of local regulatory documents - the rules of investment platforms. The purpose of the study is to analyze the legislation of the Russian Federation regulating the legal relations related to the subsidiary liability of guarantors who conclude a guarantee agreement through the operator of the investment platform. Conclusions obtained in the course of the study. Subsidiary liability is a type of civil liability, the main purpose of which is to restore the property rights of a person violated in the commission of a civil offense. The subsidiary responsibility of the guarantors entering into the contract with the persons investing on the sole proprietor consists in the obligation to be responsible for the non-fulfillment/proper fulfillment of the obligations by the borrower under the loan agreement. The subsidiary liability of the guarantor arises from the moment the borrower refuses to fulfill its obligations on the investment platform or leaves unanswered the investor's claims for repayment of the debt, including in written (electronic) form. If an agreement is concluded on the investment platform, in addition to the guarantee agreement, the pledge agreement between the borrower and the investor, the guarantor has the right to reimburse the investor for the debt from the pledged property and receives the rights of the pledgee. The guarantor has the right to raise objections to the person who demanded repayment of the debt, if he did not receive information about the court session to be held between the debtor and the creditor, and at which the decision was made to repay the debt by the guarantor. The legal regulation of the subsidiary liability of the guarantor entering into the contract on the investment platform is similar to the legal regulation of the subsidiary liability of the guarantor in other situations. The conclusion of a guarantee agreement in the form of a smart contract on the investment platform does not affect the procedure for the performance of obligations by the guarantor.

Purpose of the study. The article examines the transformation and modern properties of the domestic system for protecting the interests of consumers of financial services in the process of implementing credit relationships between creditors and debtors. From a research position, the key stages of the development of Russian legislation in the field of bankruptcy of individuals have been analyzed, the world practice in the subject area has been studied by the method of comparison in comparison with the domestic method of protecting debtors. Conclusions. As a result of the study, the author comes to the conclusion that the existing mechanism of control over the most risky segments of the Russian financial and credit system is insufficiently effective. First of all, the author identifies such risk segments as the consumer lending market (microfinance organizations) and the collection institute. The high level of risks of the selected entities is due, firstly, to the ease of obtaining microloans, and secondly, to the low level of state control over the activities of illegal creditors; thirdly, the ineffective nature of the system of criminal and administrative responsibility for illegal actions in the field of consumer lending. The listed factors are caused, on the one hand, by the lack of law enforcement experience of state structures in the field of bankruptcy, on the other hand, by the individual characteristics of certain segments of the population who most often use the services of microfinance organizations, including their low educational level in the financial sphere. At the same time, the study allows us to assert that, in general, the country is forming a fairly effective mechanism for the prevention and timely identification of risk factors for illegal and unfair activities of financial institutions, the problems of which should be resolved by tightening state legal regulators, as well as with the help of a properly built system of preventive procedures.

The purpose of the research. The article analyzes the legal grounds for invalidating a transaction in the event of a bank bankruptcy. Legal proceedings in these cases, as a rule, affect the opposing interests of the participants, thus, each party is obliged to prove its case. The purpose of the article is to conduct a comprehensive theoretical and legal analysis of the doctrine of the institution of invalidity of transactions of an insolvent bank, identify legal problems in law enforcement practice and develop proposals for improving the current legislation. The emphasis is placed on challenging banking operations in the course of bankruptcy proceedings, committed in the normal course of business of the bank, in the context of the debtor's clients: legal entities and individuals. To achieve the goal, the article sets a number of tasks: disclosing the main provisions on the invalidity of transactions in the bankruptcy of a bank, establishing grounds for challenging transactions performed in the normal course of business of the bank and investigating the legal problems of challenging these transactions. Results. As a result of the analysis of judicial practice, problems in law enforcement practice were formulated, conclusions were drawn about the need to make additions to regulatory documents, on the basis of which specific proposals were formulated. So to amend Article 189.40 of the Insolvency Law, supplement Article 61.3 of the Insolvency Law, at the legislative level to approve the official website for publishing and disclosing information about the financial condition of banks as of specific dates, as well as information about the bank's financial difficulties for bona fide depositors bank.

The purpose of the research. This article examines the mechanism of conducting public procurement and commodity interventions in the grain market of the Russian Federation. It also considers the legislation on the contractual system in the field of procurement for state and municipal needs and on procurement by certain types of legal entities. The main goals of public procurement and commodity interventions are to support agricultural producers, their level of profitability and to mitigate price volatility in the grain market. Grain interventions can be seen as an extraordinary means of regulating a given competitive market. The presented article analyzes the problems of setting the price level in the course of government interventions. Legal support for setting prices will help to reduce its volatility, budget risks and to ensure a decent level of profitability for domestic agricultural producers.

The purpose of the research. The article is devoted to the analysis of foreign experience of self-regulation on the example of some Western countries, the possibility of borrowing some concepts and mechanisms used by them in the implementation of activities in order to improve the functioning of self-regulatory organizations in the construction sector in Russia, improve the quality of their activities. The purpose of this article: to analyze the progressive Western experience with the aim of accepting the best practices in Russian legislation and the theory of business law. Results. As a result of the study, the author comes to the conclusion that Russian legislation in the field of self-regulation is subject to change in order to determine the legal capacity of a self-regulatory organization and expand the forms of control of self-regulatory organizations over the activities of their members.

The purpose of the research. The article is devoted to the study and analysis of some problems of administrative responsibility for violations of the legislation on banks and banking activities. This paper analyzes the legal regulation and established judicial practice on the issue of bringing a credit institution to justice for violations of the legislation on banks and banking activities. The study identified the main trends in law enforcement practice related to the consideration of cases on the application of sanctions, which are provided for in Article 15.26 of the Code of Administrative Offenses of the Russian Federation and Art. 74 of the Federal Law «On the Central Bank of the Russian Federation», based on a comprehensive analysis through the prism of materials of judicial practice, including decisions of the Constitutional Court of the Russian Federation, the Supreme Court of the Russian Federation and commercial courts. The article proposes changes to the current Russian legislation in order to resolve the existing competition rules in banking legislation. The authors formulated the main proposals and recommendations for overcoming the existing competition of legal prescriptions that have developed in banking legislation. Results. It is concluded that the correct interpretation of the norms of the Code of Administrative Offenses of the Russian Federation and the Federal Law «On the Central Bank of the Russian Federation», which concerns the administrative responsibility of credit institutions for violations of the legislation on banks and banking activities in the current crisis, will allow all credit institutions to protect their legitimate interests in cases of unjustified attempts to impose large fines on them in violation of the procedure for bringing to responsibility.

The purpose of the study. The article examines the mechanism of formation of the actual system as a set of actual prerequisites for legal regulation. As an example, a system of contractual law is used, built on the consistent consideration of various characteristics of contracts of certain types and types. The aim of the study is to establish patterns in the process of building a hierarchy of features of social relations in the formation of the actual system. Results. The basis of the actual system used in the process of streamlining the legal norms of individual legal institutions can be based on a set of signs of regulated relations. The system of contractual law is based on such features that characterize the specifics of the actual situation. Its features should be considered as legal facts, ordered in a certain way. The hierarchy of actual characteristics can be characterized as a complex actual system.

The purpose of this study is to analyze the digitalization process, the digital economy and the role of the state in the legal regulation of the digital economy. The result of the study is the formulation of a three-level scheme of legal regulation of the digital economy, which will take into account the interests of all interested parties, as well as the technological features of the ongoing processes. It seems that the legal regulation of the digital economy is carried out at the national, international and non-state levels. At the same time, the results of the study carried out include the conclusion that the type of economy existing in the state (market type of economy, mixed type of economy, command-administrative type of economy) affects the role of the state in the legal regulation of the digital economy. Thus, the market type of economy presupposes for the state the role of a «night watchman», which interferes with market mechanisms only as a last resort, that is, when the market was unable to resolve this issue through self-regulation. Consequently, the role of the state in relation to the digital economy within a market economy cannot be fundamentally different from the basic type of economy that exists in the country. The mixed type of economy does not determine the degree of state intervention in economic issues, since each state independently establishes the proportions of the ratio of market and administrative mechanisms. Thus, the role of the state in regulating the digital economy within a mixed type of economy will depend on the real role of the state in economic processes. The Russian Federation did not directly constitutionally fix the type of economy that exists in the state, as a result of which various researchers substantiate the existence in the Russian Federation of either a market economy or a mixed economy, which creates uncertainty about the role of the Russian Federation in regulating the digital economy.

The topic chosen by the author is determined by the research conducted in connection with the analysis of the banking system and the insurance market in Russia. The content of the article is aimed at a substantive assessment of the current state of the banking and insurance markets in Russia, as well as their place in the financial market. The author identifies the following objectives of the work: first, the emergence of possible prospects for the development of banks and insurance companies, and as a result of the regulatory consolidation of such; secondly, the study of trends in the reduction of credit institutions and insurance companies through the revocation of licenses by the Central Bank of the Russian Federation. The study reveals the current situation of banks and insurance companies in the financial market of the country, describes the legal basis for their functioning and presents proposals for the development of the latter. The article also notes the need to attract the attention of the legislator to monitoring the activities of the banking sector, as well as insurance organizations in real time, since on-line monitoring, in our opinion, will contribute to the effective functioning of financial markets, by preventing the financial destabilization of insurance companies, the use of measures by the regulator to restore their financial stability, as well as increasing the confidence of potential policyholders and, as a result,, attracting additional funds to the Russian economy. The article notes that the revocation of the license is used as a health-improving procedure for the banking system and is applied to credit institutions whose activities are illegal. However, there are also negative aspects of such a sanction in the form of a loss of confidence on the part of possible users of banking services. The author presents possible changes in the legislation that will contribute to the development of banking supervision in a positive way. The presented judicial practice on disputes related to the revocation of the bank's license demonstrates the controversial and problematic nature of the interpretation by credit institutions of the legal norms governing the procedure of the latter's activities. The author sees the relevance of the research topic in the fact that today the Bank of Russia continues to actively revoke licenses from credit institutions, so the obvious question is raised about the reasons and consequences of the application of these sanctions by the megaregulator and how to minimize the risks of their application.

The article analyzes the concept of a controlled foreign company, obligations of a controlling person, the history of formation and development of legal regulation of controlled foreign companies abroad and in the Russian Federation. The aim of the research is to analyze the provisions of Russian legislation related to the legal regulation of controlled foreign companies, as well as to identify positive and negative aspects for controlling persons in the light of the recent changes in legislation on taxes and fees, which came into force since 2021 in the Russian Federation. Conclusions. The issue of recognition of a foreign company as a tax resident of the Russian Federation is a cornerstone in law enforcement practice, which is currently not in favor of the tax authorities. In our opinion, in order to clarify the procedure for recognizing a foreign company as a tax resident of the RF in connection with its management from the territory of the RF, it is necessary to provide for additional criteria in the Tax Code of the RF. In particular, it is necessary to fix in the Tax Code a provision, in accordance with which the heads of a foreign company must have Russian citizenship and their activity should be carried out mainly on the territory of the Russian Federation. The legislative provision concerning the submission of financial statements for controlled foreign companies (hereinafter referred to as «CFC») incorporated in the territory of the EAEU also needs to be regulated in more detail. In practice, situations arise where tax authorities interpret the provisions of tax legislation on this issue at their own discretion. In addition, there are different approaches to this issue in the explanations of the Russian Ministry of Finance and the Russian Federal Tax Service. Thus, the Russian Ministry of Finance takes the position that controlling persons have no obligation to submit financial statements, while the Russian Federal Tax Service states that it is the duty of the controlling person to submit statements. In our opinion, the controlling persons of CFCs registered in the territory of the EEU can be exempted from this obligation, because the profits of such companies are exempt from taxation3. Financial statements are required only to determine whether a taxpayer exceeds or does not exceed the thresholds established by the Tax Code of the Russian Federation. We consider it necessary to supplement Article 129.6 of the Tax Code with an indication of extenuating circumstances, which has been worked out by court practice. Thus, among these circumstances may be provided for reduction of the penalty for failure to submit a CFC notification on time if the taxpayer had no intent to commit an offense, the taxpayer's admission of guilt, insignificant time of delay, no damage to the budget, for example, if the CFC's profit does not exceed threshold values. In our opinion, taking into account these circumstances will meet the principles of proportionality and fairness of punishment. The introduction of a fixed tax on CFC profits has both positive and negative consequences for taxpayers who are entitled to apply it. Among the positive aspects is the fact that the controlling person is exempted from the obligation to submit financial statements to the RF tax authorities. In addition, in terms of tax planning a fixed tax may be useful for those controlling persons whose amount of profit of the CFC is much more than 10 million rubles4. Among the negative aspects is the fact that the tax authorities have the right to request reporting after the deadline for payment of the tax in the fixed amount from the profit of the CFC. It should be emphasized that the tax on the fixed profit of CFCs is calculated and paid regardless of the financial results of the company. It is also worth noting that the taxpayer has no right to offset losses from previous years. In addition, when paying tax on the fixed profit of a CFC, the controlling person will not be able to offset taxes paid outside the territory of the Russian Federation.

Purpose of the study. The purpose of the article is to analyze issues related to the legal regulation of labor rights of migrants in countries belonging to different legal families (the Russian Federation, France, China and the United Arab Emirates), taking into account the challenges that currently determine the formation of economic and migration processes in developed countries. the world. The features of the legal provision of the rights of labor migrants in these states are analyzed, it is said that the importance of legislative regulation of the rights of labor migrants is determined by the place that migrants occupy in the economies of these countries. At the same time, it has been established that the existing system of legal support for the rights of labor migrants in these countries has a declarative and situational nature, in connection with which, in practice, there are various processes that infringe on the rights of labor migrants. It is indicated that these negative trends reduce the level of competitiveness of these countries in terms of attracting foreign labor, which is currently the leading driver of the development of the national economies of these countries. Output. It was determined that this situation creates the preconditions for Russia's entry into the competition in the international labor market, for which it is necessary to create a legislative framework that would allow implementing the strategic concept of a «migrant-friendly country». Arguments are given in favor of the fact that the regulatory and legal framework being developed in Russia also does not fully meet the solution of this problem. In this regard, a number of areas of legal regulation have been proposed, which make it possible to systematically and consistently solve the problems of ensuring the rights of labor migrants in Russia, creating the preconditions for active participation in the competition «for minds and working hands».

The purpose of the research. The internal and external factors described in the article, contributing to the provision of high standards of environmental well-being in Russia, equally affect the processes of establishing and observing environmental norms and rules. Analysis of these factors makes it possible to determine the main priorities of modern standardization in the field of nature management and environmental protection, which, ultimately, can lead to the establishment of the necessary balance between the existence of man and nature, of which he himself is a part.

Currently, all spheres of life of the state, society and person are associated with the processes of digitalization and informatization. The development of information technologies entails not only positive changes, but also contributes to the improvement of the criminal activities of terrorist and extremist organizations, which, through the use of digital opportunities and cyberspace, promote their ideas, views, use the Internet space in their illegal interests. Terrorists and extremists actively use the Internet, which, due to its characteristics, allows them to carry out illegal activities and remain undisclosed. In this regard, the task of public authorities is to pursue an efficient and effective policy to prevent the use of cyberspace for terrorist purposes. The article reveals the main advantages of the Internet, which are used by terrorist and extremist organizations for their illegal purposes, focuses on the activities of state authorities in combating the financing of terrorism carried out through cyberspace, points out the need to create new and improve existing ways to identify, suppress and disclosure of crimes mediated by the peculiarities of the global virtual space. The author points out certain difficulties associated with identifying persons committing illegal acts of a terrorist nature, and at the same time notes that countering the use of the Internet for terrorist and extremist purposes should be carried out through interdepartmental interaction of all interested parties.

The purpose of the research. To develop and propose to the legislator a model of the criminal-legal reaction of the state to the potential possibility of harming public relations, values and interests protected by law in the process of functioning of autonomous robots. In this article, for the first time in the theory of domestic criminal law, an attempt is made to comprehensively state the problem of determining the boundaries of responsibility for causing harm to interests protected by criminal law in the process of functioning of autonomous robots, and the optimal solution to this problem is proposed. Results. The variability of the legal relationship between the behavior of a subject capable of being subject to criminal liability and the fact of causing harm in the course of functioning of an autonomous robot allowed us to develop a specific theoretical model for the application of criminal measures against autonomous robots for harm caused in the course of their functioning. Pursuing the goal of the most complete and comprehensive solution of the tasks of the Criminal Code of the Russian Federation, adapting existing criminal law norms to the trends of dynamically progressing digital technologies, we find it possible in the foreseeable future, when the technological singularity is reached and autonomous robots appear, to propose to the legislator to supplement the General Part of the Criminal Code of the Russian Federation with a new chapter «Criminal law measures applied to autonomous robots», which gives criminal legislation a new impetus in the light of the development of end-to-end digital technologies.

The article is devoted to the study of the main determination factors of economic crime in the field of agro-industrial complex. In order to collect the actual empirical material, expert interviewing the person convicted of the economic crime associated with obtaining targeted funds for the development of entrepreneurial activities. In the conclusion of work, certain conclusions were made, indicating the presence of certain causes and conditions of generating economic crime in the sector under consideration.

The article examines the criminal-legal basis for combating the financing of extremism and terrorism, the stages of activities to identify and suppress the channels and sources of financing extremist and terrorist crimes. As a result of the study, a classification of funding sources, methods of identifying channels for financing extremist and terrorist activities are presented. The article provides a detailed overview of modern methods of suppression and elimination of funding sources for extremist and terrorist activities.

The article reflects on current problems within the system of government procurement of pharmaceutical products that fulfil the public healthcare system needs. The authors examine the public procurement procedures in regard to implementation of the citizens’ constitutional right to healthcare. The purpose of the work is to identify problematic issues within the public medicines procurement procedures and to propose measures aimed at improving the legislation within the domain. The range of problems include inefficient calculation algorithms that determine the maximum initial price of a contract and the excessiveness of the existing protectionist laws within the procurement system. The article uses general scientific methods: analysis, abstraction, system-structural approach, modeling, and pharmaceutical market monitoring analysis. The authors consider reevaluation of some legislative initiatives to be essential so that law violation could be avoided, and patient rights would be ensured. The research importance consists in the possibility of implementation of the introduced approach to change the law in order to enhance the government procurement system performance in regard to pharmaceutical products and, consequently, improve the efficiency of the healthcare system as a whole. The research may be useful for public servants, lawmakers, students and practitioners.

Goal of the research. The purpose of the research is to identify the optimal forms of procedural interaction between arbitration courts and the Financial Monitoring Service when considering cases by courts, the circumstances of which contain signs of illegal financial transactions. Conclusions. Involvement of Rosfinmonitoring departments in case of suspicious financial transactions can be considered as the demonstration of the principle of judicial management of the process. The main form of involving Rosfinmonitoring bodies as third parties that do not make independent claims on the subject of the dispute, proposed by the Supreme Court of the Russian Federation in the Review dated July 8, 2020 for commercial courts is not optimal. Taking into account the increasing number of cases, the following forms of interaction with Rosfinmonitoring correspond more to its potential: sending a request for information and evidence by an arbitration court in accordance with Article 66 of the Arbitration Procedure Code of the Russian Federation, and involving the Service for giving an opinion on the case by analogy with the rules provided for in Article 47 of the Code of Civil Procedure RF. To protect the public interest, Rosfinmonitoring has the right to enter into the proceedings as a third party who does not make independent claims on the subject of the dispute if a real interest in the proceedings arises. The Financial Control Service has the right to participate in the arbitration process by appealing against judicial acts and applying for the resumption of proceedings in cases of suspicious financial transactions in the manner of revising judicial acts on newly discovered circumstances. In the conclusion of the article, a generalized algorithm for the activities of the arbitration court on interaction with the Rosfinmonitoring bodies is presented, the need to coordinate their efforts in the field of counteraction towards the legalization of monetary assets obtained by criminal means, is noted.