Том 15, № 4 (2019)

One of the significant achievements of the Soviet period of Russian history in the field of managing socio-economic objects, processes and relations the establishment and widespread dissemination of state planning of the economy and social sphere at all levels of the national economic system is legitimate to consider. Due to application of a progressive methodology and planned management organization it became possible to turn Soviet Russia into a powerful industrial state. At the same time the integration of the Russian economy into the world economy, the multiplication of material and financial resources ownership, the low efficiency of directive and administrative planning, its weak sensitivity to economic dynamics, the demand and supply of goods and services required the transformation of Gosplan planning, supplemented by incentives and regulation, many years of budgeting, deepening the program-targeted approach. In the context of a change in the political system in Russia and the obsolete communist doctrines abandonment the methodology and organization of planning must comply with the principles and requirements of a market economy forming a unified planning and market management system.

The article studies the fact that the driver of the digital economy development is the sector of high-tech intellectual services, which includes high-tech services that require the use of special technical and economic knowledge. Modern trends in the digitalization of economic relations are graphically visualized in this work as an example of postal services. So, FSUE Russian Post has implemented a customer relationship management (CRM) system that integrates the interaction with legal entities in all regions of the Russian Federation into a single information space, which promotes more fully client-oriented approach to the company’s activities.

The article discusses the educational programs of Russian universities, where social entrepreneurs study. The information of Russian universities for the period 2016-2018 is studied. Conclusions formulated in the article: the distinguishing features of social entrepreneurship are investigated; proposed measures to improve the system of training for social entrepreneurs in the Russian Federation; proposals were formulated to clarify the activities of the state program of the Russian Federation «Social support of citizens». The following are proposed as directions for improving training and continuing education programs: stimulating leading universities to develop and implement training and continuing education programs for social entrepreneurship; implementation of the project approach in educational programs; application of modern interactive forms of training; involvement of associations and associations of social entrepreneurs in the development of curricula; inclusion in the composition of professional standard 08 «Finance and Economics» of standard 08.037 «Social Entrepreneur»; updating the content of educational programs, etc.

The article analyzes the impact of the digital revolution on the transformation of the labor market and the structure of employment, the role of the state in these processes. As a method of obtaining empirical information, the authors used a secondary analysis of sociological research data conducted by the Institute of sociology of the Russian Academy of Sciences in 2014-2016, HSE on the availability and quality of higher education and the quality of education in modern Russia; empirical data contained in the report «Russia 2025: from human resources to talent» on changing the structure of employment in the context of digital transition and the knowledge economy, prepared by Boston Consulting Group (Boston Consulting Group, 2017). The statistical data of Rosstat (Rosstat, 2018) and the data contained in the Program «Digital economy of the Russian Federation» adopted in 2017 also serve as an empirical base. During the analysis of empirical data in the article several problems were solved. First, the parameters of the employment structure were determined depending on the level (stage) of economic development in the country. Secondly, the specificity of employment in the conditions of digital transformation, the consequences and risks of this transformation for the whole set of social relations were revealed. Thirdly, the situation on the labor market in modern Russia was analyzed, promising directions of development of employment and state policy in this sphere were considered. The solution of these tasks determine the practical significance and scientific value of this article.

Conducted by a higher tax authorities, control of jurisdiction tax inspections, allows to make a conclusion about the violations of a tax offense by the subordinate tax authority. In order to avoid violations, the subordinate tax inspectors are required to determine their performance indicators that would affect their financial stimulation.

The study presents theoretical and methodological aspects of the mechanism of formation and evaluation of financial support of joint intellectual capital of corporations and Universities, containing integrated subsystems of intellectual capital, its types, functions and subsystems of methods, forms, sources of financing, functioning in a dialectical relationship with each other. The financing subsystem includes own and borrowed parts, as well as appropriate methods, forms, sources of financing, to ensure the optimal ratio between which it is necessary to study the relevant theories of the financial structure of capital. In relation to the assessment of the financial structure of the intellectual capital of commercial organizations and Universities can be used manipulation model N. B. Rudyk, optimal dynamic structure, the author's model of capital structure assessment, which determines the priority - permanent sources.

The East is a civilizational phenomenon. Modern advanced countries of Asia demonstrate tremendous economic results. The «Asian tigers» have shown the world a real miracle, turning into a number of economic leaders in backward countries that have been destroyed by World War II. These facts are due to the increased interest in the East in recent times. The experience of Japan, South Korea, Taiwan, China and Singapore is being studied all over the world. Some economists proclaimed the 21st century the «century of Asia». At the same time, relations between the West and the East did not always evolve smoothly. In this article, the author attempts to provide a brief analysis of these relationships and suggests their periodization. Successful Asian economies developed in slightly different conditions, but one could identify a common «fairway»: stimulating agriculture in the form of family farming; support of national industry, its export orientation; providing industry with the necessary financial resources. Russia, which has a «special path» and civilized (by the way, geographically) located between the West and the East, nevertheless has a number of properties that bring it closer to the eastern civilization type. First of all, it is the role of the state in society and the economy. In this regard, the use of experience of advanced Asian countries can bring positive results for the development of the Russian economy.

This article is devoted to the issues of monitoring the execution of decisions of the Constitutional Court of the Russian Federation as a way to improve the anti-corruption legislation of the Russian Federation.

The article deals with the study of the legal concept of «property» within the framework of the law of Russia and South Korea and its` economic efficiency in the context of investment relations. For this purpose, the approaches of national legal acts of the countries under consideration, which enshrine the concept of «ownership» and establish its possible limitations, are analyzed. Relevant economic studied are also taken into consideration. The novelty of the research lies in the statement of the problem, approaches to its consideration, scientific understanding and analysis. The research is based upon such methods of scientific knowledge as: general scientific dialectical, historical, of a comparative legal analysis. The author proceeds from the subjective-objective set of processes and phenomena. As a result of the study, the author came to the conclusion, in particular, that the attractiveness of the investment climate of the country receiving the investment depends on the clarity of the legal definition of ownership and its limitations, which can both increase and decrease the motivation and expectations of foreign investors.

The aim of the study is to attempt to identify legal problems in the implementation of the selection and evaluation of the economic goals of business entities. This sphere of public relations was studied by foreign authors: D. Kahneman, A. Tversky, H.A. Simon, A. Sen, T.B. Veblen, G. Akerlof, R.J. Shiller, K.J. Arrow, M. Schulze. The author used general scientific research methods: content analysis, systematization, generalization of methods, extrapolation. Special legal methods were also used: formal legal method, legal modeling, legal forecast. The methodology allowed to formulate conclusions with a focus on solving problems of legal science. Findings. The author conducts a study of choice, evaluation of economic goals of activity, their legal formulation in the statutory documents of business entities. The admissibility of private lawmaking (self-regulation). Proved the validity and necessity of legal regulation of business by the state. The economic theories connected with the rational choice of subjects are analyzed. An attempt has been made to apply theories to the field of jurisprudence. The hypothesis was put forward and confirmed that a large number of regulatory acts does not allow for the legal regulation of business relations only through private rule-making. It is concluded that the achievement of the ratio of private and public rule-making can be carried out in political processes. The mechanism that allows to achieve personal and group benefits is the availability of norms (formal and informal rules) and institutions in the market. A form of state legal influence and regulation of entrepreneurial activity at the stage of creation, registration, and activity of subjects has been proposed. The social welfare function is described on the basis of social choice theory. It is indicated that it reflects the interests of groups of individuals on the basis of four elements: an unlimited area of definition, the absence of dictatorship, the Pareto principle, and independence from irrelevant alternatives. In this regard, the importance of entrepreneurial forms of legal entities, non-profit organizations, as inclusive capitalist institutions for the state and society is stated. The problem of decision making by a legal entity and their legitimacy are considered. On the basis of economic models proposed its solution. Established mechanisms to limit the impact on business relationships goals set forth in the norms of statutory documents. It is proposed to establish a target function, the limits of alternative versions of acts for society (business entities) on the basis of the regulatory framework of state bodies. Justified legal mechanisms (norms) of risk reduction in the course of doing business through the creation of funds from legal entities, in sectors of the economy. The results can influence the increase in the effectiveness of the application of civil and business legislation, and the reduction of costs in carrying out business activities. The results obtained can be used in the lawmaking process in reforming civil, business and corporate legislation. The formulated proposals can legitimize the legal and economic policy pursued by state authorities. The work is intended for specialists in civil and business law, as well as groups of specialists who carry out legislative activities in the field of legal regulation of economic activity.

In this article the legal regulation of annual paid leave in Russia and Germany is considered. The aim of the work is a comprehensive study of the legal regulation of annual paid leave in these countries, a comparison of the legal norms of the Russian Federation and Germany, understanding the problems and characteristics of the relations between the employee and the employer in this area. In addition, attention is directed to the discussion and the most problematic issues in this topic, the main points of view, both Russian experts and German scientists (eg, Zholkver N., Steller-May A. etc). The relevance of the chosen topic consists of necessity to analyze the legislation of Germany, regulating annual paid leave, for the possible using the positive experience of Germany in the legal regulation of this area of relations for our country. The practical significance is in the need to eliminate gaps in the Russian legislation governing the types, procedure for granting, payment of annual leave and other issues related to this. The value of the article is that the author analyzes the fundamental normative acts of Germany, regulating the issues of annual paid leave. The correlation between the provisions of the Russian and German legislation in this area is considered; the question of the relationship between the right to leave and the right to use leave is studied - which emphasizes the originality of the article.According to the results of this work, the author concludes that in Germany, many issues related to the procedure for granting annual paid leave, its time, division, transfer are more given to the coordination of the employee and the employer. This, in the author's opinion, should be done in Russia in order to protect the workers ' right to rest.

This article discusses the qualification of a public dangerous act - «Fraud», the liability for which is provided for in Article 159 of the Criminal Code of the Russian Federation and which has similar characteristics with other socially dangerous acts against property, which determines the relevance of this topic, scientific works on which including those aimed at assisting practitioners (employees) of the Russian law enforcement bloc in preventing, disclosing and identifying NTRY material nature. Along with this, the relevance of this topic is also associated with the annual significant increase in the number of fraud-related crimes registered by law enforcement agencies aimed at criminal seizure of property or rights to it. Modern technologies, the computerization of society, the development of economic and social relations, the emergence of new types of «remote» services provided, undoubtedly push both «experienced» scammers and «novice» scammers to attempt quick and easy enrichment at the expense of others and the state. It is in this connection that in this article the author considers the issues of qualifying the corpus delicti provided for by 159 of the Criminal Code of the Russian Federation and its delimitation from related corpus delicti. The article is a structured information material for law enforcement officials specializing in the investigation of this category of cases [2].

According to philosophy, the basis of the emergence, development, functioning and structural construction of any phenomenon lies in its objective patterns. The discovery of the relevant laws is the main task of any science, including legal. Since in patterns, the content of law is revealed in the most profound manner, the essence of law, the internal logic of legal reality are directly expressed in them. This article continues the cycle of publications on the problem of criminal law patterns by studying the foreign experience of studying of patterns of criminal law and compaire with the achievements of national science in this area.

In recent years, corruption has been recognized as one of the most significant problems of society and the state, affecting both the government administration and the foundations of civil society, leading to irreversible consequences for the entire governance system. At present, the state has recognized the widespread corruption in various state bodies, which predetermined the need to develop effective measures to counter this social phenomenon.

The article describes in detail related to forgery and use of bank cards crimes, which are usually committed by criminal groups by prior conspiracy. The author notes that this type of crime is characterized by a high level of latency and transnational character. It is stated that in order to overcome the difficulties arising in these crimes detection and disclosure, investigators need to fully use the forensic characteristics, special knowledge and private investigation techniques for this type of crime.

The article examines the criminal sanctions imposed for the credit of the crime, from the point of view of their content and legislative technique. The author focuses on the fact that when designing sanctions should take into account the specifics of a particular credit crime and coordinate it with the sanctions for crimes that are with him in hierarchical and related relationships. The system analysis of criminal law sanctions and the results of the study of the practice of sentencing for credit crimes allow us to formulate recommendations that can be used to improve the criminal law. The article may be of interest to scientists, practicing lawyers and other persons interested in the problems of credit crimes.

Public procurement plays a significant role in ensuring the quality and safety of life of the population. Corruption in public procurement is a significant problem on a national scale, requiring a comprehensive solution and systematic prevention. The author sets the goal of identifying the main conditions for the formation of corruption in public procurement. The main requirements for the creation of corruption in public procurement are economical, moral and bureaucratic. Since law enforcement agencies cannot influence economic and bureaucratic conditions, it suggests focusing on moral. As practical recommendations, the author proposes to divide the functions and responsibilities of existing law enforcement agencies on anti-corruption issues; to inform the general public about the involvement of a particular organisation in corruption activities. A similar practice exists with reporting the market about the bankruptcy of organisations; informing about the organisation’s corruption activities will increase the transparency of economic relations and motivates the management of organisations to be responsible to the owners of the organisation and society.

Objective: to define, to delineate the form and discover the essence of voluntary compensation of damages in the criminal proceedings of Russia. This article considers voluntary compensation of harm as one of the ways of compensation of harm in the Russian criminal process, investigatory practice is analyzed. Methodology: Systematic, dialectical, theoretical (analysis, comparison, etc.) and empirical (study of relevant literature, observation, etc.) research methods were applied. Conclusion: theoretical provisions defining voluntary compensation of harm as one of the ways of compensation of harm in the field of criminal proceedings are Formulated, problems in investigative practice, and also gaps in the law are revealed. Practical value: law Enforcement officers are given recommendations on improvement of the criminal procedural legislation.. Originality/value: the Research devoted to voluntary compensation of harm in criminal proceedings testifies to its importance in criminal proceedings of Russia.

The essence of the procedural independence of the investigator remains one of the debatable topics of the criminal process for almost a century and a half. At the present stage of the development of criminal procedure law, this issue seems to be one of the most acute and debatable problems along with the independence of the judicial system, the professional level of the judiciary and the inertia of the development of the criminal procedure system.

Purpose. Investigate the existing approaches of the World Customs Organization (WCO) to improve customs regulations to form the theoretical foundations of the legal institution of digital customs. Design/methodology/approach. The presented article reveals the current issues of the development of the digital customs institution in the WCO. Based on a study of the working materials of the 2015 WCO Policy Commission, the author classifies proposals and visions for the creation of digital customs. This classification is recommended as groundwork for the subsequent creation of the theoretical foundations of the analyzed institution of customs law. Practical meaning. The classification given in the article of topical issues of digital customs formation, as well as corresponding explanations, are a matter of interest to the work currently underway at the Eurasian Economic Commission to create a legal concept for digital customs in Eurasian Economic Union (EEU) Member states. Social implications. The introduction of the digital customs institution into the law of the EEU and customs regulation in general is aimed at optimizing customs operations and simplification of trade procedures. Originality/value. The research material is based on an analysis of the practical aspects of the WCO activities and is one of the first publications in the EEU on digital customs issues within the framework of the WCO activities.

the need to write this article is due to the scientific interest of understanding of approaches to state regulation of corporations with state participation and the development of proposals for its improvement. The research is based on such scientific methods as content analysis, statistical and comparative legal analysis. Theoretical basis of research is the views and conclusions contained in the works of Russian scientists: Bottaeva A. Yu., Butkovas O. V., Gubin E. P., Mamageishvili Z. V., Pozdnyakov K. K., Kharchilavas H. P., the I. S. Sitkunai The article deals with the current state and the main problems of state regulation of corporations with the state participation of the Russian Federation under economic sanctions by the US and the EU. The main indicators of the fall of the Russian economy after the introduction of economic sanctions in 2014-2018 are given. The paper touches upon the most significant problems of state regulation of corporations with state participation. These problems were identified as a result of the authors' sociological research in the form of a survey of members of the boards of Directors of corporations with state participation. More than 40 members of the Board of Directors of 21 corporations took part in the survey. According to the results of the study, the authors formulate proposals for improving state approaches to the regulation of corporations with state participation under the policy of sanctions conducted by many foreign States. The main expected result of the publication is the optimization of the basic approaches of the legislator to the practice of administrative and legal regulation of corporations with state participation in the conditions of economic sanctions. The article is addressed, first of all, to the legislator, law enforcers in the sphere of administrative and legal regulation of corporations with state participation, researchers, teachers, graduate students and students of law schools.

This article examines the legislator's requirements to the interpreter in administrative proceedings. The law does not clearly define these requirements, which causes certain difficulties for the law enforcement officer.

The theoretical and methodological basis for research on the economic sustainability of a state’s development is economic dynamics, which is based on an analysis of the dynamic characteristics of economic processes, first of all, their oscillatory parameters, including the characteristic oscillation frequency, the corresponding oscillation period and autocorrelation interval. The existing methods for determining the characteristics in the theory of random processes are based on heuristic approaches, which leads to limited possibilities of ensuring the accuracy, reliability and comparability of the estimates obtained. The article presents a theoretical and methodological approach to determining the characteristics of the vibrational nature of a quasi-stationary economic process, free from the flaws and limitations inherent in existing methods, ensuring robustness and invariance of the auto-correlation function of the process being studied by implementing its methods and, as a result, high accuracy, comparability and reliability of the obtained ratings.