Vol 19, No 1 (2023)

The purpose of the research. The purpose of the article is to identify patterns of legal regulation of liability measures applied to violators of property tax legislation throughout most of the history of Russia. Particular attention is paid to the correlation of individual institutions, their relationship with the political and economic situation in the country. Results. The improvement of the legal regulation of liability measures applied to violators of property tax legislation mainly coincided with the political and economic development of the state. Up to the middle of the XVII century, the institution in question was haphazard in nature, did not cover most public relations. This coincided with the predominant role of physical influence on the debtor. The inadmissibility of the use of such measures was formed in society only in the XIX century. During the codification of the legislation of the Russian Empire, there was also the establishment of a separate mechanism for taking into account the position of a person in order to collect property tax (for example, when granting a deferral). In the XX century, there was a significant development of criminal responsibility, including independent elements of crimes were fixed in the form of underestimation of the value of property, concealment of information about property.

Purpose of the study. This article analyzes the process of formation of the general theory of law and the parallel development of the theory of legal facts. It is concluded that these theories are related to each other as a whole and its part. This predetermines their structural and functional interaction. The general theory of law as a set of information about the most general patterns of legal reality includes the theory of legal facts, which is a system of knowledge about the actual validity of law. The latter, in turn, is a methodological basis for the development and improvement of the relevant branch theories. Carrying out a comparative analysis of theories of legal facts of various legal branches allows us to identify similarities and differences that contribute to the improvement of not only them, but also the development of appropriate theoretical generalizations.

The article is dedicated to an interview with Ruchkina G.F., Dr. Sci. (Law), Professor.

Purpose of the study. The article discusses the current state of legislative initiatives and the transformational processes accompanying them in the state-legal system aimed at the qualitative development of regional tourism. From a critical position, the most significant aspects of the legal field that have a predominant influence on the current state and prospects for the qualitative growth of tourist territorial clusters are analyzed. Conclusions. As a result of the study, the author comes to the conclusion that in the area under study, a stable federal-regional system of protectionism of individual industry and regional economic entities has been formed in recent years, which, in turn, has significantly increased their economic performance. At the same time, studies have shown that in the domestic regional economy there is a significant imbalance between the pace and quality of development of regional socio-economic systems. Based on the analysis, the author admits that the mechanism for supporting regional tourism contains imperfect elements in its design, due to the urgent need for operational support of the manufacturing sector of the economy in the context of forced import substitution. In particular, according to the author, a significant disadvantage of the system of state preferences is the sectoral nature of the bulk of preferential regimes. The foregoing allows us to state the expediency of further qualitative transformation of the instruments of the state-legal system for the development of the regional concept of tourism.

The purpose of the study. In this article, the author explores the issue related to the powers of persons brought to subsidiary liability in the framework of an insolvency (bankruptcy) case. The basic rights of persons controlling the debtor in the bankruptcy case are considered. The judicial practice on this issue is analyzed. The author of the study concludes that at the legislative level, the rights of this category of persons are limited. In addition, the current judicial practice, which affects the rights and legitimate interests of persons controlling the debtor, is also ambiguous. The question of the permissibility of expanding the scope of powers of persons controlling the debtor has also been reflected in the practice of the Constitutional Court of the Russian Federation. It can be said that the legislator seeks to provide persons subject to subsidiary liability with a similar amount of rights as those involved in bankruptcy proceedings. However, in practice, gaps still occur: for example, the courts today have not formed a unified position regarding the scope of the rights of persons controlling the debtor in the framework of separate disputes in the case of insolvency (bankruptcy) of the debtor. This article is devoted to the declared topic, the author analyzes the gaps in law enforcement practice, and suggests ways to fill them.

The purpose of the research. In state mechanism of some foreign countries, there is an independent organ of the Ombudsman for the Armed Forces (the so-called military ombudsman), which can be described as a link between the army and society. The military ombudsman is to perform the function of an intermediary (mediator) in military-civil relations, on the one hand, and to serve as an institutional guarantee of the observance of military personnel’s rights and interests, as well as rights and freedoms of the persons who are subjects to military conscription, on the other hand. This article performs the analysis of the legal status, tasks and activities of the Parliamentary Committee of the Ombudsman for the Armed Forces of Norway, which collectively performs the function of the military ombudsman in this country. The article is written on the basis of an analysis of the Law on the Parliamentary Committee for the Armed Forces in Norway in 2021, which replaced the Instructions for this body adopted in 1952. The authors pay special attention to novelties in regulating the status and functioning of this quasi-parliamentary structure. The results. With the adoption of special legislation on the activities of the military ombudsman in Norway, its status was also increased: if earlier its activities were regulated by a subordinate normative act, now—by the act of higher legal force. The current law expands the powers of the Parliamentary Committee for the Norwegian Armed Forces to control the legality of the activities of the military administration, increases the number of the performed functions, first of all related to international cooperation in the relevant field, and makes an attempt to more clearly distinguish between the jurisdiction of parliamentary military and civilian ombudsmen. The existence of a specialized institution of the parliamentary military ombudsman in Norway provides a higher level of control over the protection of the rights and interests of military personnel, and also contributes to a more competent approach to considering issues related to military personnel.

The study touches upon the aspect of assessment and legislative implementation of the issue of ensuring national security through the prism of constitutional and legal regulation of its foundations. The purpose of the study is to establish the relationship between the principles of constitutional regulation of mechanisms for ensuring rights and protecting rights and freedoms and the legislative structure reflecting the procedure for the operation (application) of means of ensuring national security. The objective of the study is to identify the balance and contradictions between these principles, as well as to assess the measures taken by the legislator when introducing new directions of constitutional and legal regulation into these institutions. The spectral analysis method was chosen as the main research method. Results: according to the results of the study, the author was able to establish that the forms of coexistence introduced by the legislator require more detailed consideration, both from the point of view of disclosing their legal essence and from the point of view of their evaluative purpose in ensuring the necessary security of society. Conclusions: the legislator initially does not give an unambiguous answer to the question—what exactly means and methods should be used so that the issue of moral development of society will allow raising the state of national security to a new level, while not violating the principles reflected in the Constitution of the Russian Federation.

This article analyzes the content of such a legal phenomenon as a para-fiscal payment. Payments that are not formally built into the system of public sources of budget replenishment and, nevertheless charged to ensure public tasks, are gradually becoming more widespread. The goal of this article is to assess the legal nature of para-fiscal payments. The approaches to the definition of para-fiscal payments in the Russian financial and legal doctrine are analyzed. Examples of para-fiscal payments within the framework of Russian legislation and law enforcement practice are considered. Based on doctrinal approaches and practice of law enforcement on the issue of legal regulation of para-fiscal payments, a conclusion was made about the sufficiency of guarantees of the legal position of para-fiscal payers. The study leads to the conclusion that parafiscality is a payment collected from private entities on the basis of public law regulations and aimed at fulfilling the socio-economic tasks of public administration. However, in the case of Russian legal reality, socially significant needs can often be rather not an explanation for parafiscality, but a way to justify an arbitrary mandatory payment. The establishment of «parallel» taxes in itself does not create negative consequences for the state and society. Nevertheless, within the framework of the Russian legal order, the establishment of parafiscalities can be regarded as a lawful and justified step only in the implementation of the general constitutional guarantees underlying administrative regulation.

Objective: this article examines the legal regulation of relations in the field of collective investment, and also formulates the legal gaps that exist in the area under study. The choice of the topic of work is due to the relative weakness of regulation in this area, taking into account the rapid development of such methods of raising funds. The paper examines the points of view of various specialists in this field, including the positions of Professors Linda Yu. de la Vina and Stephanie Lee Black. Methodology: general scientific methods (analysis, synthesis and a number of others), as well as private scientific methods (comparative legal, legal forecasting method) were used as a methodological basis. Conclusions: the paper focuses on the absence of a requirement for operators to verify the reliability of information, it is proposed to simplify the procedure for identifying investors, and also establish a requirement for mandatory dissemination of information about the general and specific risks of companies attracting investments. Specific recommendations are given to fill legal gaps, in particular, proposals are formulated to supplement the existing legal norms regulating the information aspects of the collective investment process. Value: the relevance of the work is expressed in the systematization of approaches to the regulation of this area, as well as the development of recommendations to fill legal gaps.

The purpose of the study. Modern legal science does not ignore the problem of justice in law both in general theoretical studies and in branch studies. In financial law, the category of justice is of particular importance, since one of the parties in financial legal relations is the State that establishes mandatory legal norms. The article discusses philosophical approaches to the definition of the concepts of «justice», «equality». The author draws attention to the principles of financial law, tax law, compares their content with the basics of the concept of «justice». Also, the article examines the signs of the financial activity of the state, examines the role of justice in it. Along with this, the work pays attention to the mechanism of taxation. The author evaluates the importance of the categories «measure», «equality» in the aspect of fair taxation. Of particular importance in the article is the problem of the limits of justice in public (in particular, financial) law. The opinions of scientists studying the limits of the principles of justice are analyzed. Conclusions. Based on the concepts studied, the author concludes that it is important to distinguish between the concepts of «principle of law» and «justice», since justice is embedded in the ideology of effective public administration in all spheres of society. At the same time, one of the important features of justice, according to the author, is its format: it can be considered in a narrow sense, namely, as an independent principle of a particular branch of law, and in a broad sense—the fundamental basis laid down in legal norms characterizing the legal system of the state as a whole.

Purpose of the study. In the article, the author presents an analysis of article 77 of the Family Code of the Russian Federation, which is devoted to the procedure for removing a child from a family. The author has proved the theoretical inconsistency of this norm, which leads to numerous problems of its enforcement. The absence of clear criteria, grounds that fall under the signs of the term «immediate threat to the life or health of the child» leads to ambiguous practice and the adoption of unreasonable decisions aimed at removing the child from the family. The article substantiates the conclusion about the theoretical and practical expediency of taking into account a specific life situation in the family, not limited to purely formal criteria, which will protect the interests of a child removed from the family. The objective need for reforming the institution of removing a child from a family is proved, Art. 77 of the RF IC, but taking into account the development not only of general trends in family law at the present stage, but also of the constitutional foundations that determine the fundamental rights of every citizen, the protection of which is a priority for the state.

The purpose of the research. This article summarizes and explores the main provisions of US law related to PropTech. Taking into account the opportunities for further development of PropTech in the context of digitalization, it is important to study the issues of its legal regulation in the United States, a country recognized as a world leader in this field. PropTech is a cluster of innovative technologies designed for the real estate market, which includes many segments, requires proper legislative regulation and institutionalization. Results. Despite all the difficulties of formation, development and regulation, it is predicted that the PropTech market in the USA will have great prospects. It is of interest to predict that the entire US real estate market may eventually switch to a remote method of searching and renting/purchasing real estate, effectively displacing real estate agencies: they will be completely replaced by innovative technologies and online services that simplify the process of real estate transactions at all stages. If earlier the buyer, together with the agent, went to the site, and then had long negotiations with the seller, now the entire purchase process often takes place remotely. At the same time, the potential problem of fixing the expression of will by electronic or other similar technical means should be mentioned. In the very near future, at a breakthrough technological stage, mass adoption in the field of PropTech, including ConTech (design and construction of real estate) of the above-mentioned key elements of Industry 4.0, such as: AI and machine learning, augmented and virtual reality, drones and lidars, is clearly to be expected, 3D printing and robotization, etc.

The paper contemplates to the making transactions with digital rights. These transactions fall into two categories—financial and banking. The first include the purchase and sale, circulation and termination of the financial assets in question, the second—the opening and maintenance of bank accounts (nominal and settlement) and the implementation of settlement. The purpose of the study is to analyze the legislation of the Russian Federation on digital financial assets and local regulations of banking entities engaged in transactions with digital rights. Conclusions obtained during the study. The modern period of banking development is characterized by digitalization. Credit and non-credit organizations, as subjects of banking activity, have received the right to make transactions with digital rights. Digital rights include utilitarian digital rights and digital financial assets. Transactions with digital rights are classified as financial. Transactions with digital rights are possible on investment platforms and in information systems. Transactions with digital rights are possible on investment platforms and in information systems. Making financial transactions with digital rights involves the need to open and maintain nominal (special) accounts for operators of investment platforms or information systems.

In the scientific work, the author analyzes the positions of legal scholars in the field of the essential provisions of the contract of assignment of the right of claim. In addition, he compares the norms governing the legal relationship of assignment of the right of claim of the Civil Code of the Russian Federation and the Civil Code of the RSFSR, in order to express a certain trend of domestic legislation, which is characterized by the continuity of most norms and the dynamics of more detailed regulation of certain provisions of the institution of assignment, which is associated with its relevance in modern economic and legal relations in the Russian Federation, the doctrine of law, assignment rights of claim.

The article is devoted to the analysis of the legal regulation of smart contracts in the United States of America. A smart contract is a completely new phenomenon for both Russian and foreign law, presented in the form of a computer code that automatically executes all or parts of the agreement and placed on a platform being built using blockchain or distributed registry technology. The author analyzes US law to determine whether smart contracts can be deemed enforceable legal agreements under contract law in the United States, and whether they satisfy the elements of the contract under the United States contract law. The purpose of research is to analyze the legal regulation of smart contracts of the various US states to identify existing approaches to the definition of a smart contract and its legal nature. The subject is the US legislation and the legislation of the states providing the legal regulation of civil law relations related to the use of smart contracts and blockchain technology. Results. Based on the analysis of the legislation of the states, which have included in their statutes the legal definition of a smart contract and blockchain, the author has identified two points of view on the definition and legal nature of a smart contract. The difference of approaches to the definition of a smart contract and the legal nature underlying the accepted definitions indicates the lack of a uniform legal concept of smart contracts in the United States, which would include a combination of technical and legal features inherent in this phenomenon. As a result, there may be increased pressure on the certain states with the aim of passing statutes which would provide uniform definitions reflecting the development of blockchain and smart contracts.

The article analyzes nepotism as a form of manifestation of corruption in the public service system, points out its destructive nature; an attempt was made to analyze the existing practices in this regard in a number of European cities and conclude on the expediency or inexpediency of borrowing such experience and implementing the term «nepotism» for Russia.

The purpose of the study. The balance of private and public interests in the implementation of incentive forms of criminal proceedings guarantees the participants of criminal procedural legal relations the exercise of their legal capabilities. In turn, the interest of a particular person influences the formation of the basis of the public interest of the state as a whole. The purpose of the study is to substantiate the balance of the interests under consideration when resolving a criminal law conflict in sophisticated forms of criminal proceedings. Conclusions. Independently, citizens who have reported the presence of a criminal law conflict do not have the opportunity to resolve it without the participation of the state and return to their original state exclusively in private. Only the State, with its strict control, realizing its public function, can grant them such a right.

The issues of combating crimes related to the misappropriation of funds or other types of property, as well as embezzlement, are relevant and are the subject of research in many scientific works. At the same time, the analysis of many information sources and a survey of experts showed that the methods of investigating this type of crime are industry-specific, in particular, the authors studied the features of the forensic characteristics of crimes related to embezzlement of funds or other types of property committed in the field of railway transport. This work describes the criminal law signs of misappropriation and embezzlement in this area, as well as analyzes the specifics of the investigation and disclosure of crimes that are associated with misappropriation and embezzlement in the field of railway transport.

Purpose of the study. The article deals with international cooperation on combating corruption in the system of state (municipal) service on the example of international standards for anti-corruption activities. After all, from the point of view of a scientific approach, the effectiveness of combating corruption should be carried out on a theoretical basis and a practical component. At all stages of the development of civilization, a person tends to violate the «ten commandments» [1], in particular one of them—«do not steal». Theft and its derivative component—a bribe, as well as their highest expression—corruption, refer to the forms of human social behavior, where breakthroughs of instincts «come out»—through the barrier of prohibitions: rights, morality and religion. So, back in the Middle Ages, Dante Alighieri from the nine circles of hell placed bribe-takers in the eighth circle as a warning to all living on earth [2]. Corruption does not recognize state borders and is characteristic, albeit to varying degrees, of all states, regardless of their economic and political structure. In this connection, the international community relies on international legal regulations in the field of combating corruption: it adopted the «UN Convention against Corruption» [3], and the Russian Federation became one of the first states to sign it. In accordance with Article 5 of the Convention, the Russian Federation implements and pursues a coordinated anti-corruption policy by adopting the Federal Law «On Combating Corruption» [4], which establishes the principles and organizational and legal framework for preventing and combating corruption. There are a significant number of forms of its manifestation, however, it is obvious that, compared with the concept of «corruption» reflected in the Convention, this Law does not sufficiently differentiate the types of corruption and does not highlight non-property benefits, which makes it difficult to develop mechanisms to counter it, including in legal practice, article 20. This contributes to the development of social problems, which are also caused by a violation of state administration, leading to a loss of faith in the ability of the state to independently protect the interests of society. Research findings. As a result of the study, the authors come to the conclusion that the fight against corruption in the 21st century is caused by its transformation through political and socio-economic factors that determine the development of states. Thus, it puts their sovereignty and security at risk, often becoming a pretext for interference in their internal affairs by other states through the international community. Corruption affects the «holographic», that is, the unity and diversity of these factors that determine the internal affairs of states, which is negatively perceived by society as a reflection of their state policy. Thus, the moral foundations of society are corrupted, the «normal» development of the sphere of its material well-being is disrupted, and a crisis of confidence in the state is caused. In addition, its influence is associated with the difference in the legislation of states that contain its different definition. Nevertheless, despite this, they are based on international legal regulations—international standards for combating corruption, implementing them at the state level. In our opinion, the death penalty for corruption crimes is losing its effectiveness in the 21st century, although in some way it remains a warning factor for corruption crimes. Having analyzed the modern theoretical component of combating corruption, as well as the provisions of the Conventions, we have identified three of its constituent elements:

• investigation procedure as obtaining evidence of commission of corruption crimes while respecting human rights, seizure and return of stolen funds;
• measures to prevent corruption crimes through the application of various sanctions, based on the circumstances of their commission;
• independence of legal institutions capable of fairly applying legislative norms and achieving the inevitability of punishment for committing corruption crimes.

In a state of law, the importance of providing individuals and legal entities whose rights are violated with guarantees for the execution of court decisions necessitates the improvement of the activities of the FSSP of Russia, since the problems of an organizational and legal nature that exist in the practice of these bodies hinder the effective implementation of enforcement proceedings. The article analyzes certain problematic aspects of the activities of bailiffs, the presence of which is confirmed by departmental statistics, and also expresses the author's opinion on possible ways to optimize the activities of the FSSP of Russia in order to increase the efficiency of enforcement proceedings.

The research article was prepared as part of a scientific study conducted by the author on improving the theoretical and legal foundations of customs regulation in the Eurasian Economic Union in the framework of interaction with the World Customs Organization. A task. Develop a methodology for classifying and analyzing the legal instruments and tools of the World Customs Organization (WCO). Conclusions. The article presents methodological approaches for the classification of the WCO legal instruments and tools in the context of customs law institutions, which were developed over the period 1950 - 2020. Here are the results of a practical analysis of these legal means. The general dynamics of the creation of the WCO legal instruments and tools is analyzed, an analysis is made in the context of their forms, as well as the areas of the WCO activity. The subject of the study is the WCO legal instruments and tools. The analysis carried out makes it possible to characterize in dynamics the WCO activities in the development of legal instruments and tools, as well as to characterize (based on the obtained statistical data) the WCO legal developments. Social Consequences. Conducting a study is associated with the implementation of paragraph 11.7.5. of Strategic Directions for the Development of Eurasian Economic Integration until 2025 in terms of working out the possibility of joining the Eurasian Economic Union to the fundamental documents (legal instruments and tools - note) of the World Customs Organization. Practical value. The results of the study are of interest to the customs cooperation bloc of the Eurasian Economic Commission (EEC) and can be used by specialists of the customs authorities of the Member States of the Union, the EEC experts to organize strategic planning and to form the legal foundations for the modernization of the Union's law. The article is recommended to researchers, teachers, students, graduate students and other categories of students in the Russian Customs Academy, in other universities and the WCO regional training centers in the specialties «Customs» and «Jurisprudence». Originality/value. The research material is based on an analysis of the practical aspects of the activities of the EEC, the customs authorities of the Member States of the Union and is the result of a comprehensive study of the issue on improvement the law of the Union based on best practices of customs regulation and the legal instruments and tools of the World Customs Organization.

This article analyzes the theoretical understanding of the and their implementation in law enforcement by analyzing the the problem of dividing the principles into general and special, clarifying the legal specifics of this differentiation is raised. The authors pay attention to the fact that the general are general principles of international law, both private and public, because they are enshrined in the «The Declaration on Principles of International Law concerning Friendly Relations and Co-operation among States». At the same time, special principles have received direct and formal expression in specific legal norms of national legislation, which contributes to their more effective implementation. Further, the authors analyze the principle of autonomy of will and its material embodiment in judicial decisions. Thus, there is a close connection between the positions of the law enforcement officer and the positions of legal scholars. Namely, the practically unlimited principle of autonomy of will, sometimes its literal understanding by the state, but from this it is closely dependent on the will of the state itself, and not on the full expression of the will of the parties, as it might seem at first glance. The authors also emphasize the existence of the concept of «implied» law in the execution of certain court decisions, when for one reason or another there is no indication of a specific applicable law and the court, based on the content or essence of the legal relationship that has arisen, makes a choice in favor of one of the legal systems. The positions of other researchers are confirmed that the principle of the closest connection is realized through such a criterion as «territoriality». In law enforcement acts, some other principles were also disclosed, which received a similar interpretation in the theory and legal consciousness of lawyers.

The purpose of the study is to verbally justify and mathematically describe a set of innovative factors that ensure the stability of large organizational and economic systems (LOES), which include large-scale enterprises, their associations, holdings, clusters, complexes, integrated structures. Based on the results of the work, the following main conclusions were obtained. In the interests of theoretical substantiation and development of methodology for ensuring the stability of large organizational and economic systems in industry, it is advisable to decompose BOPP into subsystems united by a sign of direct participation in the process of value creation. It is proposed to consider BOES as a combination of three main subsystems that ensure the creation and delivery of value to the consumer: production, which implements the material component of the production process; social, the task of which is to create the necessary conditions for the personnel to fulfill their operational duties; control subsystem that organizes the production process. Whether its economy is resilient or prone to permanent crises depends on how the BOES is designed. Moreover, as well as with the issues of ensuring the quality of industrial products, two aspects play a leading role here: a) the content of the processes of formation of the organizational system and b) the solutions included in the designed result. The perfection of the structure of the main subsystems of BOPP from the point of view of ensuring its economic stability assumes that each of them should have its own stability.

The purpose of the research. Аn attempt to identify challenges and generalize the threats posed by the massive and widespread digitalization of all spheres of life in modern society is made in this article. The active digital transformation of all spheres of human activity has posed such questions to society that have no answers, many of which humanity is facing for the first time. The purpose of the study is to systematize the threats of the digital transformation of economic relations. This is necessary to determine the main directions of digital transformation, which should be left under state control to ensure economic security at all levels of economic relations and preserve the digital sovereignty of business entities. Results. The author comes to the conclusion that the uncontrolled digitalization of public life and economic relations leads to negative consequences. The lack of a regulatory framework that regulates the activities of digital companies leads to the monopolization of markets by such companies. The consequence of the digital divide is the high cost of digital technologies and the lack of access to the Internet (for economic and technological reasons). Threats of structural unemployment, a decline in the income of the population, the need for mass retraining of significant groups of specialists in terms of their volume can lead to negative social consequences.

In this study, theoretical foundations and practical aspects of identifying unreasonable tax benefits are considered, classification is given by subjects and by types of taxes. We considered the use of an analysis of contracts (type of contract, terms of contract, counterparty category, lack of accounting for business purpose), lease and contract agreements, the analysis of which reveals an unreasonable tax benefit taking into account the ill-conceived execution, the economic validity of concluding related transactions and the presence of a specific business purpose. The issues of documentation during the execution of contracts are considered. Objectives of the research work: to determine the main issues that arise when identifying unreasonable tax benefits. Findings from the study: tools for identifying unreasonable tax benefits and prospects for their improvement are highlighted.

This study considers the theoretical foundations and practical aspects of tax administration of certain categories of taxpayers (on the example of the largest), classifies by administration subjects and by control areas. We considered the features of pre-inspection control, as well as the conduct of office and field tax audits, taking into account the specifics of the implementation of activities. The results of the transition to tax monitoring are evaluated, taking into account the feasibility and possibility of transition. Objectives of the research work: to identify the main issues arising in the tax administration of the largest taxpayers as the main entities providing tax revenues. Conclusions obtained during the study: areas of tax administration and prospects for their improvement are highlighted.

The paper provides a critical analysis of the subject areas «digital platforms of creative industries», «platforms of creative industries»; formulated discussion questions in the field of the subject, the object of research. The object of the research is digital platforms of creative industries as designers of their online business development. The subject is digital platforms, the diversity of which contributes to the development of various types of economic activity of creative industries. Research methods: analysis, synthesis, classification. The objectives of the study are: actualization of research in the subject area of this study, namely: digital platforms in the development of creative industries in relation to Russian practice and China; formation of a classification of digital platforms of creative industries. In the work, a classification of digital platforms of creative industries is formed, with the allocation of universal and specialized platforms. The paper systematizes the material on digital platforms of creative industries (universal and specialized) in the practice of Russian companies of creative industries, Chinese. The work uses materials from the Scientific Electronic Library (NEB); the result of the project of the NAFI Publishing House (with the support of Google) (2021).