Vol 19, No 3 (2023)

The notary acts as a special subject of law enforcement activity, which is endowed with exclusive powers to implement law enforcement functions in the state by performing notarially significant actions. In the process of realization of the human rights function by the notary, as well as by other subjects of law enforcement activity, many practical and doctrinal problems arise, which are the subject of research within the framework of this article. In the context of the development of civil society, the role of the notary is also increasing, which makes it necessary to expand the activities of the notary in domestic practice, taking into account international standards for the implementation of notarial actions. The article forms proposals aimed at overcoming problems and conflicts arising in the process of legal regulation of notary activity in the conditions of modern reality.

To date, public-private partnership in most foreign countries, both developed and developing, has demonstrated the effectiveness of solving infrastructure problems, as it is recognized as a well-developed economic concept. In turn, for Russia, the institution of public-private partnership, despite the accumulated experience, is insufficiently formed. The lack of understanding of the importance and possibilities of using this institution has a negative impact on the further development of the Russian market of public-private partnership projects. At the same time, it seems that promising areas for the development of public-private partnership will allow us to formulate a favorable model for the implementation of joint investment projects.

Currently, there is an increase in the efficiency and quality of tax audits. A clear and structured analysis of long-term practice allows a more constructive approach to the control of the financial and economic activities of the enterprise with the subsequent identification of offenses. However, with positive dynamics, a certain number of problems still remain. The measures proposed in this article to improve and develop tax control in the Russian Federation are aimed at improving the tax culture of taxpayers, at forming trusting public relations between taxpayers and tax authorities, which will increase tax collection and reduce conflict in tax legal relations.

Cryptocurrencies have become a popular tool for shadow operations because of their anonymity and security. Some countries are already actively taking measures to combat this phenomenon, but this is not always effective due to the possibility of performing shadow operations through anonymous networks. The issue of tracking criminal transactions with cryptocurrencies and combating their use in drug trafficking and pornography is becoming increasingly relevant. The purpose of the article is to analyze various methods of combating criminal transactions using cryptocurrency. One of these methods is the use of blockchain technology, which allows you to track all transactions related to cryptocurrency. The article also discusses methods of combating the use of cryptocurrencies in drug trafficking and the distribution of pornography. One of these methods is the use of specialized programs to monitor Internet traffic and identify suspicious transactions with cryptocurrency. These programs allow you to identify not only financial transactions, but also the location of the participants in the transaction. Legislative measures are important tools in the fight against criminal activity in cryptocurrency. Some countries have developed a legislative framework for controlling cryptocurrency transactions and tracking non-prohibited transactions. Despite all efforts, the problem of tracking criminal transactions with cryptocurrency remains relevant. This is due to the fact that anonymous networks, such as Tor or VPN, allow you to hide the location of the identification data of the participants in the transaction. Therefore, in order to more effectively combat criminal transactions with cryptocurrency, it is necessary to continue to develop new methods and technologies. The article concludes that the methods of combating the criminal use of cryptocurrencies can be strengthening the legislative framework and regulation of the use of cryptocurrencies, as well as expanding the jurisdiction of law enforcement agencies and increasing the number of employees specializing in tracking cryptocurrency transactions.

Digital technologies have long been an integral part of economic and social relations. For example, it’s difficult to imagine modern society without various alternative means of payment. The widespread distribution of tokens and the development of cryptocurrency markets have significantly influenced the further development of the economy and law. Many loyal jurisdictions for the development of crypto business, such as the Swiss Confederation, in an effort to gain influence on the crypto asset market, adapt legislation regarding the regulatory regulation of digital (virtual) assets. The purpose of the study is to consider the current trends in the legal regulation of tokens in Switzerland under the influence of global trends in the crypto market, taking into account classification approaches. As a result of the conducted research, it became obvious that Switzerland, as the so-called «European crypto valley», seeks to provide a solid legal basis for the effective use of distributed registry technology and the widespread use of crypto assets. However, despite the constant development of legislation in terms of regulating the circulation of crypto assets and ensuring law enforcement practice in this area, the Swiss Confederation is currently still in the process of forming a holistic legal regulation of asset tokenization, since the adopted regulations regulate only certain aspects of the circulation of crypto assets and ICO.

The article attempts a comprehensive analysis of the institute of compensation for moral damage. The task of this study is, firstly, to clarify and explain the philosophical essence of moral damage as a result of violation of individual rights. Secondly, to clarify the reasons for existing problems of the institute of compensation for moral damage in the domestic legal order at different levels: object, subject, as well as ideology. Analysis of court decisions shows that there are two directions in the activity of law enforcers on the issues of compensation for moral damage: expansion of the scope of legal assessment, as well as assignment of proportional amounts of physical and moral suffering. The development of the institute of compensation for moral harm is going on successfully. At the same time, the issue of the amount of compensation payments is a vulnerable point in the domestic legal order. Examples of court decisions demonstrate the bias of sums in relation to both suffering and socio-economic conditions in the Russian Federation. Also, the range of tasks includes finding out the ways of increasing the amounts of compensation. As a result, the following most common in the doctrine proposals were identified. The first way—increase in the amount within judicial discretion—according to the author is not possible in the current situation. The second, related to the formulaic method of calculating compensation, has only a doctrinal basis. At the same time the judicial practice contains exceptional court decisions in which the studied methods of calculation of compensation for moral damage appeared. The authors emphasize the importance of this direction as an additional way to eliminate the problem. The main, in his opinion, can be the activity of the Supreme Court of the Russian Federation, aimed at developing its own political and legal approach to determining the amounts of compensation. The conducted analysis of a number of decisions of the supreme judicial body has shown the conditions under which its activities may have favorable practical results.

The purpose of the study is to identify the typology of the legal systems of the world depending on the models of rehabilitation procedures in case of bankruptcy. To do this, the author used a set of methodological approaches. In particular, this is a method of comparative law for identifying general and special features of the legal regulation of bankruptcy. The formal-logical method and institutional theory also gained fundamental importance. Conclusions: The main typology of legal systems for debtor and pro-creditor legal models demonstrates different proportions of guarantees for participants in bankruptcy. In the debtor model, there is an unguaranteed restoration of the debtor's economic position. Its rehabilitation takes a long time, which reduces the cost of the business and increases the risks for counterparties. In legal systems with a pro-creditor model, rehabilitation procedures guarantee the preservation of the value of the debtor's assets. This allows you to satisfy the requirements of creditors, and the sold property remains in the market.

Purpose of the study. The article deals with the problems of improving the mechanism of legal support of the rights and legitimate interests of citizens in the application of modern medical technologies. The emergence of transplantology as an independent area of medical activity at the beginning of the 20th century showed that already in those years there was a differentiation of its various methods, suggesting significant differences in its legal regulation. The provisions of the Russian legislation on transplantology do not cover the entire set of social relations in this area, which creates a breeding ground for a variety of, including criminal law violations. This article shows the directions of development of criminal legislation to protect the anatomical integrity of a person. To achieve this goal, the work used a set of research methods widely known to science, including the analysis of scientific literature, legislative acts and regulatory documents, as well as studying the experience of other countries and international organizations. Conclusions. In the course of the study, the author comes to the conclusion that in order to improve the mechanism of legal support for the rights and legitimate interests of citizens of the Russian Federation in transplantology, an integrated approach is needed, including updating the legislation. For this, proposals to the legislator on improving the Criminal Code of the Russian Federation are formulated.

The stagnation of legal regulation of responsibility for medical crimes during the formation of the Russian centralized state is largely due to the influence of religion, which affected all spheres of public life, including healthcare. Most of the folk medical practices were criminalized, which was often accompanied by bringing to the highest degree of responsibility. Nevertheless, it was in this era that the social, political and legal prerequisites for the development of a regulatory framework for modern criminal law counteraction to medical crimes were formed. In this connection, this article is devoted to the consideration of key aspects related to the legal regulation of relevant public relations.

A task. To form scientific and methodological approaches to improve the EAEU law based on the WCO legal instruments and tools. Conclusions. The article examines in a complex the prospects for the modernization of the Union's law in the framework of interaction with the WCO, formulates theoretical provisions on «international customs standards» and characterizes thelegal aspects of the implementation of paragraph 11.7.5. of Strategic directions in terms of interaction with the WCO. It also analyzes the possibility of the Union to join the WCO legal instruments and tools, as well as the modernization of the Union's law on the basis of international standards in the field of customs regulation. 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 WCO fundamental legal instruments and tools. 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.

The purpose of this study is to examine the modern features of transaction costs and their impact on the efficiency of the economy. Based on the analysis of different approaches to the phenomenon of transaction costs the following conclusions were argued in the article. 1. The transition from the Gutenberg galaxy to the Zuckerberg galaxy has led to a decrease in some transaction costs and an increase in other transaction costs. 2. Algorithms of digital platforms significantly predetermine consumer choice. 3. The labor market will be in constant flux. This will lead to a significant increase in switching costs for many professionals. 4. Reduced trust and loyalty to digital technologies is in some measure related to the loss of face-to-face contact. 5. Reduced transaction costs are perceived not only as a boon, but also as: A threat to sustainable everyday practices, a prerequisite for reduced market competition, increased risks and crisis shocks in business and cybersecurity, increased bureaucracy in state institutions and corporations, increased property and information inequalities.

Machine learning is the main field of artificial intelligence. This contributes to a new stage in the development of the field of information technology, since now the computer is able to switch to self-learning mode without explicit programming. The aim of the study was to find the optimal set of exogenous variables that ensures the best quality of the model in the task of forecasting output volumes. As a result, several methods of constructing new attributes are implemented and the main aspects in the preprocessing of data from this subject area are highlighted.

The relevance of the article lies in the importance of the placement problem for the economic performance of organizations and the growth of interest in the use of spatial data in decision support systems in recent years. The main purpose of the research work is to model the estimation of impact of important spatial features for café’s turnover prediction. The article analyzes some approaches that combine spatial data with machine learning to solve the placement problem. A correlation analysis of spatial data has been carried out. A multistage feature selection for two sets of features proper for different types of models was made. The hyperparameter optimization for the selected modeling methods (linear regression, decision tree, random forest, gradient boosting) was made and models were created. The main tools are the Python programming language and its libraries pandas, sklearn, XGBoost, hyperopt, shap, boostaroota. The analysis of the obtained results was carried out. The gradient boosting model was identified as optimal in terms of accuracy and interpretation. The result of the work is the created approach to modeling the economic performance of a company using machine learning based on spatial data.

The introduction of sanctions by the countries of the «collective West» in 2022 caused a crisis in the Russian economy. This affected the volume and structure of production not only at the national, but also at the regional level. The economies of different regions reacted differently to the sanction’s crisis. The article assesses the impact of the crisis challenges of 2022 on the industrial complexes of the Russian regions, identifies the factors that determined the strength and direction of this influence, indicates that their manifestation leads to differentiation in the development indicators of the industrial complexes of the regions.

Purpose of the study. The article discusses the features of the territory's innovation ecosystem as a result of the transformation of the regional innovation structure in the digital environment. The role of the innovation infrastructure as an organic ecosystem component, realizing its functions through the dynamic structure of ecosystem roles and various cooperation models is shown. The aim of the work is to study the innovation ecosystem from the standpoint of the innovation process's participants (actors) role structure, which provides the necessary conditions for the implementation of successful innovation activities, and on this basis to form methodological provisions and tools for adapting and developing the territory's innovation infrastructure to the digital environment. Conclusions. Taking into account the concept of hyper-collaboration, the key methodological provisions for adapting and developing the territory's innovative infrastructure in the digital environment are identified. Distinctive features of the proposed approach are: analysis of the role and tasks of the innovation infrastructure from the standpoint of ecosystem roles' dynamic structure, taking into account the multi-level and «multi-core» format of interaction between actors, as well as the iterative nature of management in accordance with the design thinking technology. A system of principles has been formed and a conceptual model for managing the development of the territory's innovative infrastructure in the context of digital transformation has been developed, which involves the initial creation of a minimum viable ecosystem with its subsequent adjustment and scaling. For industrial enterprises as actors of the innovation ecosystem, a configurator of ecosystem roles has been built, which makes it possible to determine the most appropriate role depending on the maturity levels ratio of the enterprise and the ecosystem as a whole. A digital technology transfer platform has been identified as a key element (core) of the territory's innovative infrastructure. The key roles of participants on the platform are identified and it is shown which of the ecosystem participants can play these roles. A landscape of digital technology transfer platform services has been developed in the context of allocated roles for all stages of the technology transfer process.

Task. The article reveals the characteristics of sources of financing for commercial banks, which in turn form a large share of the economy of any state. The main objectives of the study: to classify possible sources of business financing, to analyze the sources of financing of Sberbank PJSC, VTB PJSC and Tinkoff Bank JSC, to compare the sources of financing of three banks. Methods. The methodological basis of the study is analysis and synthesis. The study was conducted on the basis of the annual financial statements of Sberbank PJSC for 2021-2022 and VTB PJSC, Tinkoff JSC for 2018-2022. Conclusions. It was concluded that in 2022 the largest banks of the Russian Federation successfully overcame the rapid decline in the level of liquidity caused by the freezing of bank assets abroad. The main measure to increase the volume of assets was to raise funds through bank deposits, issues of debt securities and shares. Practical value. The practical significance of the article is that the conclusions and proposals are aimed at finding the most effective and attractive ways to finance banking activities under the conditions of sanctions. Commercial banks will be able to take advantage of the identified advantages of the research methods of financing. Originality. In the context of the freezing of Russian assets abroad, the role of commercial banks in the country's economy is significantly increasing. The study conducted by the authors addresses the problem of the difficulty of finding sources of financing for banking activities.

Task. This article is an in-depth study of the due diligence audit, its content and scope. Due diligence is an important part of any business transaction, investment, or partnership because it helps organizations make informed decisions, identify potential improvement opportunities, mitigate transaction risks, and increase the likelihood of a successful outcome. The article presents a classification of the types of due diligence audit and the main stages of verification inherent in them, as well as the importance of conducting ESG, regulatory, client, supply chain and insurance due diligence. Model. The article presents the main elements of the due diligence methodology that help reduce the risks associated with the transaction, through which it becomes possible to avoid potential legal, financial and operational problems. Conclusions. The issues explored in the article are important because they are a detailed study of the due diligence audit methodology in the context of the company's functioning processes. The measures proposed in the article will improve the procedure for conducting a due diligence audit and systematize the specific issues of conducting an audit by types of investment objects. Practical value. The practical significance of the article lies in the fact that the findings and the proposed aspects of the due diligence audit methodology in the context of the company's functioning processes are the basis for foreseeing various risk factors before the transaction, understanding the size and optimality of investments, and finding the best options for the company's further actions in economic relations between organizations. Originality. The audit area under study has not been fully explored and presented for practical application, but it is the due diligence audit that makes it possible to fully assess investment objects, namely: investment risks, the company's comprehensive activities, financial condition and market position.

The purpose of the study is to analyze structural changes in the global value chains of the People's Republic of China and develop mechanisms and countermeasures aimed at increasing the level of China's economic security in the face of the sanctions impact on the Russian economy. The article reveals the essence of the concepts of «value chains», «economic security», «economic mechanism» and «countermeasures», identifies the factors of structural transformation of China's value chains that impede the stability of functioning and reduce the competitiveness of Chinese enterprises in the context of the sanctions impact on the Russian Federation. An analysis was made of changes in the foreign trade activities of the People's Republic of China and the Russian Federation associated with the transformation of resource-intensive production and direct supply and marketing channels. The mechanisms and countermeasures designed to stabilize structural changes in China's global value chains and developed taking into account modern trends in the development of world economic relations based on the accumulated experience and strategies of other countries with transitive economies, which will contribute to the strategic development of the PRC economy and strengthen the economic security of the state, are presented. by ensuring the maximization of their own benefit in the integration processes associated with international production and international trade.

This article examines the role and importance of non-financial reporting as a growing trend that serves as a basis for improving and developing socially responsible activities of economic entities. Non-financial reporting has become one of the main sources from which both external and internal users can learn detailed information about the activities of a particular entity. The non-financial reporting trend is expected to continue and grow as corporate stakeholders demand more information concerning environmental, social, and governance impacts. Dilemma for the business is no longer whether having a non-financial report or not, it is rather why, how and which kind of report should companies choose to meet stakeholders needs and comply with the regulatory framework.

The article continues from the standpoint of a systematic approach to the study of the investment climate (system) through its components (subsystems). This study examines the risks (the third component) of the formation of public spaces as elements of infrastructure (the fourth component) and the comfort of life (the fifth component) of the investment climate. A variant of interaction and soft management of social risks in a megalopolis with the help of a creative cultural and educational cluster is proposed.

The need for the formation of mechanisms for the sustainable development of enterprises of the industrial complex of Russia can hardly be overestimated both from the standpoint of importance and relevance. The analysis of existing works on this problem has shown insufficient knowledge in the aspect of the choice and methods of assessing indicators of sustainable development at the level of an industrial enterprise. The unavoidable use of qualitative indicators makes the use of expert methods no alternative, leads to blurring (fuzziness) of the assessment of the integral indicator. Under these conditions, the role of mathematical methods and models that fully take into account the above-mentioned features of determining the sustainability of the development of an industrial enterprise increases.

The relevance of the study is due to the search for priorities for the development of financial technologies and clarification of the main directions of their regulatory regulation. The article discusses approaches to regulating the development of financial technologies as a financial service, using innovations, as financial innovation and engineering, or as a convergent management category, and the corresponding range of priority areas of development regulation. Based on the evolutionary approach, it is proved that, depending on the influence of scientific and technological progress and local civilizational factors, these approaches have been used and are being used at the same time, unevenly and inconsistently by different countries. According to the author, taking into account the evolutionary genetic characteristics of fintech, considering its essence from the point of view of managerial content, as a way and technology of organizing relations for the redistribution of resources by innovative methods and technologies will theoretically make sense of the processes of their development as a consistent and orderly development of events. This will create the basis for the methodology of state regulation of the processes of their development, the development of recommendations for the state approach to assessing the situation to justify adequate regulatory measures, including regulatory. Regulatory regulation of not only services with innovative tools, but above all convergent technology-management content, will require clarification of the participants in the relationship, coordination processes, development directions, relevant development coordination structures. Recommendations for the development of the Russian fintech segment are presented.