卷 16, 编号 1 (2020)

Purpose. The article is devoted to the definition of theoretical approaches to the assessment of customs operations with goods when placed under customs procedures based on optimizing the time required for customs operations, increasing the receipt of customs payments and improving the quality of customs control. Discussion. Strategic Direction for Development and Improvement of the customs service of the Russian Federation is to improve the performance of customs operations when placing goods under customs procedures based on optimizing the time for their performance and customs control operations, improving the quality of operations performed, reducing document flow through the use of information customs technologies that ensure the efficiency of customs administration conducted by customs service of Russia. The implementation of these areas is provided for by federal laws, a number of government documents, and regulatory acts of the Federal Customs Service of Russia, where, along with these indicators, it is planned to ensure favorable conditions for doing business in foreign trade by participants in foreign economic activity budget of the Russian Federation. Results. The article on the statistical data of the structural unit of the Belgorod Customs demonstrated the possibility of using mathematical models to determine the optimal time for performing customs operations, calculating the volume of customs payments in accordance with the specified parameters while ensuring the appropriate quality of customs control.

The purpose of the article is to reveal the main theoretical and methodological paradigms used in the processes of investing of pension assets. In the article substantiates the idea that the process of managing of pension assets should be considered as an investment process, having its own specifics due to its long-term nature and the special social significance of the obtained results. Keynesianism, monetarist theories should be taken into account by subjects of investment of pension assets in determining of macroeconomic factors affecting to the management processes of such assets. The greatest importance for pension asset management has versions of the portfolio theory, disclosing the ratio risk/profitability, both the portfolio as a whole and its assets. Each version of portfolio theory has its own advantages and disadvantages, considering which it is possible to build an optimal investment portfolio depending on the goals of investment objectives.

In the article it was analyzed the changes that occurred in the interaction of tax authorities and taxpayers-physical persons, including individual entrepreneurs, in the digital economy. The main normative documents regulating the introduction of digital technologies in small and medium business in the Russian Federation are considered. Identified main features of the usage of digital technology in this area. The elements of technological transformation of tax authorities in connection with the transition to digital administration and the development of mobile services in taxation were studied. Existing problems in the field of digital tax administration are analyzed and some possible directions of their solution are outlined.

Importance. The article reveals the problems of the Russian national payment system, as well as its place and role in ensuring national security and economic growth of Russia and the possibility of integration into the Turkish banking system in the context of signing on October 4, 2019 the Agreement between the Government of the Russian Federation and the Government of the Republic of Turkey on settlements and payments, aimed at expanding and strengthening interbank cooperation, as well as ensuring uninterrupted payments between business entities of the Russian Federation and Turkey. It considers the forecasts, prospects and threats of the functioning of the payment system in the framework of de-dollarization and ensuring the economic security of Russia and Turkey. Purpose. A comprehensive study of the integration potential of the Russian national payment system and the possibility of its application in the banking system of Turkey, assessed the prospects and threats of the functioning of the payment system in the framework of de-dollarization and ensuring the financial security of Russia and Turkey. Design/methodology/approach. In the process of studying the problems of integrating the Russian national system into the Turkish banking system, logical, statistical analysis methods were used. Findings. In connection with the activation and liberalization of financial markets, the strengthening of integration processes in the global economy, as well as the continuous extension of sanctions against the Russian Federation and its strategic partners, there is a radical reorientation of economists' views on the organization of cashless payments: from an infrastructure element that performs mechanical functions to the basic regional structure economics. Originality/value. Gradually, through the conclusion of agreements on settlements in national currencies, the dependence on the US dollar and, in principle, on the American financial system in trade and investment relations of Russia and its trade and economic partners is reduced. Such a measure does not significantly affect the turnover of trade between countries, but protects it from the influence of third parties, since America can no longer block transactions in settlements in national currencies. Many countries are subject to US restrictions, so using the US dollar in cross-border transactions is equally risky for these countries.

Task. The article discusses the theoretical and practical aspects of the problems of the banking sector of the Russian economy through the prism of audit opinions issued to credit institutions based on the results of the audit. The assessment of the state of this problem is given. The problem is that most of the clients of audit organizations are organizations from the wholesale and retail industry. The financial sector of the economy accounts for 1.2% of the total number of organizations audited by audit companies. Model. In order to confirm these aspects, the article examines a number of statistical indicators for 2017-2018. Conclusions. Comparing violations of the legislation of the Russian Federation by credit organizations that were the reasons for revoking their licenses, and the opinions of auditors expressed in modified audit reports, it is concluded that audit organizations often did not identify a number of very significant violations. Practical importance. The practical significance of the article is that the conclusions and proposals are aimed at increasing the emphasis on audit in the audit of this segment of the economy. At the same time, when identifying deviations in the financial position of borrowers and in the amount of reserves created, auditors are required to systematically report this to the audited credit institutions. Otherwise, this leads to the accumulation of low-quality loan debt in the loan portfolio. Originality. The study conducted by the authors revealed that the new reality has changed the attitude to the audit report in the banking sector of the economy. For proper management decisions, users of financial statements need to ensure that the financial statements they rely on are reliable in all material respects. The opinion expressed by the auditors in the audit report is the guarantor of the reliability of the financial statements.

Task. Due to significant market changes in the steel industry in recent years, it is necessary to analyze the state and development of the global steel market. This article aims to analyze changes in the structure of global steel production and consumption, its exports and imports after the 2008 crisis, analyze the dynamics of raw material prices and compare it with the dynamics of the price indices of producers of sheet and strip rolled products, and build a forecast of world steel production for the first half of 2020. Model. The paper presents the results of the analysis of changes in the structure of world steel production and consumption, its exports and imports after the 2008 crisis. Given that 2009 was the year of the greatest decline in production, the assessment of changes in steel production of certain groups of countries and their place in the world steel production was made in comparison with this year. This comparison allowed us to see how much the world's countries have regained their positions after the financial crisis, and to assess the impact of the crisis on the qualitative change in the regional structure of steel producers. A seasonal model with a multiplicative range was used to model and forecast global steel production. The parabola model is used to describe the trend. Additionally, the residual component of the model was examined for adequacy. The accuracy of the forecast was estimated based on an average absolute percentage error. Conclusion. It was revealed that during the period from 2009 to 2018, a significant change in the position in the world ranking of steel producers was noted only in the CIS countries and China, the regional structure of consumption of steel production did not undergo qualitative changes, which characterizes its stability. CIS countries significantly reduced their share in world exports, while China, Africa and the Middle East significantly increased their share. In world imports significant changes have affected the countries of the Middle East and China. The consequences of the 2008 crisis resulted in a drop in the steel production capacity utilization rate to 70% in 2009 and 2015.the year of maximum capacity utilization was 2018 (81%). In the period from 2009 to 2015, there was an agreed change in the prices of coal and iron ore, and they had an equal impact on changes in producer prices for sheet and floor rolled products. There was no agreed change in coal and iron ore prices from 2016 to 2019. the prices of producers of sheet and strip products have become more determined by the dynamics of coal prices and less by the dynamics of iron ore prices. Practical importance. In accordance with the fulfilled forecast, we can expect that the volume of steel production in November and December 2019 will be 299.7 million tons. In the first half of 2020, 939.4 million tons of steel will be produced. We can expect a decline in production in February 2020 and the maximum volume of steel production in May 2020. Originality. Due to the fact that there are no such common trading instruments for steel products, such as for different grades of oil, for comparison purposes, prices for rolled steel were selected, as well as the cost of a basket of raw materials, which was determined as the weighted average price of the following elements: iron ore, coking coal, and ferrous scrap. The following raw material prices were used to calculate the basket value: the price of powdered iron ore (62% Fe, spot, CFR China), the price of solid coking coal (spot, FOB Australia), and the price of ferrous scrap (HMS1 scrap, FOB Rotterdam). Comparisons using this method allowed us to draw the following conclusions: a) the price of steel moves in parallel with the price of the main basket, b) regardless of the cost of the basket of raw materials, the absolute value of the producers ' margin remains virtually unchanged, as a result of which the margin level embedded in the price of steel is between 70 and 180% of the cost of the basket of raw materials.

Work purpose. It is proved that the main source of the human relationship is law. However, law can’t affect to the society merely, without any reason. This also applies to self-regulating organizations that requires adoption of certain functions. Functions are the main directions of law impact. On that problem works Russian and foreign scientists, such as D.A. Petrov, I.V. Ershova, S.A. Denisov, E.S. Khokhlov, whose opinions containing in this work. In this work also applied formally legal method. Two foreign scientists P. Kane and George Black more than all the others studied this phenome in law. Conclusions. In order to be correctly performed, self-regulating organizations must be works effectively. Their right work will provide keeping balance of interests state and business and also increased responsibility of the self-regulating organizations.

The article regards the basic principles of the organization of municipal service and the features of some elements of the legal status of municipal employees in the territory of the Republic ef Crimea. The author carries out a comparative analysis of legal acts of Ukraine and Russia in order to identify changes that the institute of municipal service has undergone. Particular attention is paid to the regulation of restrictions and prohibitions associated with municipal service in the territory of the Republic ef Crimea. The author has established the dynamics of growth in the average monthly wage of municipal employees. In the course of the analysis, the directions for improving the status of municipal employees on the territory of the Republic ef Crimea were identified.

The article is an analysis of the content and the mechanism of the formation of the category «energy resources». In the course of research, the question was raised about the identification of the functional need of this concept for energy legislation. The functional need is proven by the specifics of the industry. It is concluded that energy resources are a sector-specific polysemic category, arising from the intersectoral transformation of the object of legislation (transfer of energy as object of right from civic to energy law). The questions on the prospects for the observance of the systematization of the objects of right in the field of energy supply are outlined.

Purpose. This article provides an analysis of the category of electronic money as a separate type of property rights of claim. The author presents various points of view that existed before the adoption of the federal law «On the National Payment System» as well as describes the essence of electronic funds in accordance with the provisions of the current legislation. Design. From a legal point of view, electronic money represents the right of a client to an electronic money operator, which carries out the «issuance» of electronic money to individuals and organizations who apply to it. The rapid growth in the popularity of this form of cashless payments is mostly based on its convenience: operational efficiency and a wide range of electronic means of payment, including Internet banking. Electronic money, although viewed by some researchers as «the evolution of non-cash money», is only a payment instrument, which, due to objective trends in the development of economic turnover, may become crucial in the nearest future. Findings. The conclusions made by the author in this article are important in the search for effective models of legal regulation for introducing new types of civil rights objects into property circulation, which can be used, inter alia, as payment instruments. Originality/value. The study may be relevant in the context of the development of legal regulation of the property turnover of virtual currencies in the Russian Federation, since electronic money can be considered as a kind of transition form from traditional non-cash payments to «banking without banks».

The article reveals the legal conditions of modern design solutions on the Internet. Such problems as the problem of protection of copyright and patent law on the Internet; the problem of international regulation of rights of objects of design creativity, taking into account their uncontrolled spread on the Internet; the problem of the practical scope of the law in terms of economic benefits from the existing gaps in the law in the field of protection of works of design creativity from plagiarism and use by legal entities without compensation to the authors are considered. The author proposes to introduce a new category of intellectual property rights for comprehensive protection of the results of intellectual activity with the most pronounced creative aspect.

The article gives a detailed analysis of problematic aspects existing in the sphere of customs duties calculated to the budget of the state as non-tax income. Having analysed the evolution of the customs duties system, the authors propose recommendations how to improve the legal mechanisms regulating customs duties as a factor in the replenishment of budgetary resources. The subject of the study is the legal framework governing customs administration processes. This direction has been investigated by А. Mann, Т. Yasui, M. Meinzer, F. Kalizinje. The aim of the study is to develop an effective mechanism for the administration of customs duties as a factor in increasing the non-tax revenues of the budget system. The authors use the following methods in research: formal legal method, methods of interpretation of law (functional, logical), legal analysis and forecast. Conclusions: it is established that customs fees calculated to the state budget as non-tax income are paid in the formation of a unified center of administration of non-tax payments, which will increase efficiency in their collection and will ensure growth of budget revenues. It is necessary to harmonize at the legislative level the procedure of regulation and collection of mandatory non-tax payments, and at the same time it is necessary to provide reference rules to customs legislation. Using of the developed theoretical recommendations will allow to distinguish between tax and non-tax payments and will improve the rules for their establishment.

The national system of combating money laundering in each state has its own mechanism of «anti-laundering» actions developed and improved at the legislative level. There are states with exclusively original methods of counteraction, and there are countries copying the international system. In any case, the main goal is to identify illegal financial transactions and suppress them by imposing the appropriate punishment. The article analyzes the modern national system of combating money laundering in the Russian Federation. The authors explain that Russia has created a very large-scale system of bodies that deal with the legalization (laundering) of criminal proceeds. As a promising direction for improving the system of counteraction of the specified criminal act existing in the Russian Federation, the activation of involving business entities in the process of combating money laundering is highlighted.

The paper deals with topical issues that arise in judicial and investigative practice when determining the measure of consequences in the case of abuse and abuse of power. The concept and types of consequences are revealed, the key problems of their legal regulation and practical implementation are highlighted. It is concluded that there are problems in determining the materiality of the harm caused as a result of abuse and abuse of authority by an official, and some measures for theoretical and practical improvement are proposed. In particular, it is proposed to clarify the definition of «significant harm» in the resolution of the Plenum of the Supreme Court of the Russian Federation of October 16, 2009 No. 19

A new stage in the development of mankind is the process of globalization of technology and the integration of innovative achievements in all spheres of society. The digital economy is a qualitatively new medicine and education, these are comfortable living conditions in cities, convenient digital services and public services. Along with the positive consequences, widespread digitalization can affect crime growth. Economic crime is an inseparable attribute of digitalization. The article analyzes the process of committing economic crimes in the context of digitalization. The author reveals some modern problems associated with the use of digital technology in the commission of economic crimes, which poses a threat to the economic security of the state. In this regard, methods are proposed to increase the efficiency of crime investigations in the economic sphere.

The article highlights the features of the crime under Art. 205.6 of the Criminal Code «Failure to report a crime». Other crimes are analyzed that contain features similar to a failure to report a crime that can be committed both through action and through inaction. The grounds for their differentiation are proposed. The author's position is expressed on the possibility of qualifying the crimes considered in conjunction with the failure to report a crime.

In this article, the author aims to prove the need to respect the rights of a witness as a participant in criminal proceedings, and also considers some shortcomings of this area of investigative activity. The author gives the legislator's point of view on this problem, as well as the author's opinion. Based on the examples given from the investigative practice on the problem under study, as well as the work of scientists, conclusions are made about typical shortcomings in the production of investigative and other procedural actions with the participation of witnesses. This article will be of interest to students of law faculties, as well as scientists and practitioners.

The author’s research method and an algorithm for processing, obtaining images and recognizing text (text information) by the video spectral and video microscopic research method using the Forensic Multifunctional Complex (CMC) using forensic software have been developed. An author's method of research, recognition from digital form (image) - documents (letter details) made using a plotter, highlighting text elements and recognizing objects and their parts, identifying falsification (falsification) of a document, text characters in electronic format (digital form) is proposed which is able to significantly improve the quality of technical and forensic research.