卷 21, 编号 5 (2025)

The purpose of the research. This article analyzes published personal journals, memories, and biographies (primarily those written by clergy and laity of the Russian Orthodox Church) that characterize the model of state-religious relations in the USSR during the 1940s–1980s, as well as specific aspects of its legal regulation and enforcement. The study is based on a corpus of 137 selected works, chosen according to the source type and status of their authors. These works are classified and synthesized; the issue of their reliability and representativeness is discussed. Also, the author describes the range of issues with regard to mechanisms of legal regulation of state-religious relations in the USSR. Results. Personal memoirs and biographical literature of ROC clergy and laity in the 1940s–1980s are crucial for studying the legal regulation of state-religious relations in the USSR. They help reveal the specifics of the legal consciousness of Soviet believers and uncover the informal mechanisms, through which state-ROC interaction was implemented. Yet, numerous recollections of clergy and laity published by today’s church media are predominantly general and unspecific; the ‘burning issues’ of legal regulation of state-religious relations in the USSR are largely absent. The primary focus of the memoirs is the life of the ROC under persecution, encompassing questions of survival and the Church's adaptation to the realities of Soviet religious policy. With the exception of a small segment of the sources, the memoirs do not address the problem of the ROC's agency as a political actor, nor do they raise questions of the Church's responsibility for collaboration with the Soviet authorities, or the excessive alignment of Church interests with those of the state. This omission points to promising directions for future legal, historical, and theological research.

Artificial intelligence (AI) technologies, systems, and algorithms 3are steadily evolving. States are emerging that seek to take a leading position in this process. “Strong” AI will certainly give undeniable advantages to those who will be the first to develop it and enlist its support. Therefore, it seems necessary and timely to consider the role and place of law in the battle for AI. The author proceeds from the objective-subjective setting of the world, assuming the emergence of AI as part of objective reality and an objective process of human development. Scientific novelty, theoretical and practical significance are determined by the purpose of research, the range of sources and problems studied. As a result, the author comes to the conclusion that not only whose AI is strongest matters, but also the country whose legal standards become the world language of AI wins. Through the prism of three axes, including stimulating tools (sandbox, State standards (GOSTs, etc.), protective mechanisms (safety ethics, criminal norms, etc.) and geopolitical aspects of the struggle for standards, regulatory models of Russia, China, the United States of America and the European Union in the field of artificial intelligence are analyzed. In this context, possible links between countries in the world in modern times under conditions of multi-polarity are analyzed. An optimal legal strategy for Russia is proposed, and the author concludes that the best way forward for Russia lies in a flexible development model based on incentives + security and exporting norms and standards through EAEU and BRICS followed by disseminating them with support for initiatives in global governance, such as those expressed by Xi Jinping at the Shanghai Cooperation Organization summit in September 2025 as a step towards the “win-win” scenario.

The activity of railway transport is accompanied by the formation of a large amount of waste of various hazard classes, which are sources of negative impact on the environment. In this regard, ensuring the environmentally sound management of production and consumption waste is a task and one of the main directions of corporate environmental policy and management in the field of railway transport. The article describes and justifies the need to take into account the specifics of the types of waste in railway transport, the degree of their impact on the environment, depending on the hazard class in the organization and implementation of activities in railway transport, including rail transportation of waste, including hazardous waste. As a result of the analysis of industry documents defining environmental policy in the railway sector, including waste management, as well as practical experience in implementing the best available technologies (BAT) at Russian Railways, the positive dynamics of achieving national goals and objectives in the field of waste management, reducing the volume of their formation, disposal and burial, increasing recycling and reuse during the transition to a closed-loop economy. The existing legal problems are highlighted, the solution of which is necessary to improve legal support and improve the efficiency of waste management in railway transport. The interdisciplinary approach, the method of systematic analysis of statistical data, strategic planning documents, as well as the provisions of the concept of sustainable development were used as the methodological basis of the study. Their application made it possible to provide an objective assessment of strategic planning, management and legal support for waste management in the field of railway transport, as well as to substantiate proposals for their optimization. The results include conclusions and proposals for improving transport legislation; ensuring consistency and correlation of railway industry strategies, including provisions on waste management, with strategic planning documents in environmental, transport, innovation, investment and other areas.; about the need to take into account the specifics of waste types and the specifics of the stages of their handling in railway transport in standards, other technical regulation documents, regulatory and technical documents, reference books of the best available technologies, recommendations in the field under study.

This article focuses on the analysis of the new Cybersecurity Law of the Republic of Chile No. 21.663, which entered into force on March 26, 2024. This law establishes the legal and institutional framework, principles, and general rules for structuring and coordinating cybersecurity activities in the country. The article reveals the key provisions of the law, the rules delineating responsibilities between essential service providers and operators of vital importance, as well as the obligations, infractions, and penalties applicable to them. The paper examines the new institutional structure of cybersecurity, headed by the National Cybersecurity Agency (ANCI), and describes the principles of coordination and regulation within this system. It discusses the infractions and penalties for non-compliance with the law, with infractions being classified as minor, serious, and very serious, depending on factors such as the risk to personal data, intention, and damage caused. The author emphasizes that the list of definitions and guiding principles presented in the text of the law will play a significant role in the interpretation and implementation of the law at all levels and will have a significant impact on other regulatory bodies, thereby ensuring the coherence of actions and measures related to cybersecurity at the national level.

The purpose of the study. The issue of accounting by tax authorities for the purposes of calculating corporate income tax and VAT of technological losses of electricity in electric power equipment and electric networks causes a lot of controversy in the electricity market. Currently, technological losses of electricity in electric grids are calculated by the Federal Tax Service based on the electricity loss rates calculated by regional energy commissions for each year for the needs of tariff setting. At the same time, the very magnitude of such losses should be calculated based on the characteristics of the equipment itself, its location and age, which is not taken into account by racks. Losses calculated for tariff setting affect the price of electricity in the region and may be artificially underestimated by the racks for political reasons, and electric grid companies are legally required to buy the entire volume of such losses. This approach does not take into account the physical properties of the equipment, such as wear, season, weather, and the climate zone in which the equipment is located. To solve this problem, we propose to supplement paragraph 7 of Article 254 of the Tax Code with subparagraph 3.1, which defines the procedure for calculating technological losses for the electricity market, as well as introduce coefficients of seasonality, climatic zone and wear. In order to unify tariff setting and state financial control in the electricity market, as well as calculate standards for technological losses of electricity in electrical equipment, it is proposed to create an executive authority authorized in the electricity market — the Federal Electric Power Service.

Artificial intelligence (AI) technologies, systems, and algorithms are steadily evolving. At the same time, the strategies for the race for AI of the Russia, China, the USA, and the European Union (EU) reveal the formation of parallel paths (in terms of standards, approaches to providing access to data for AI development, etc.), along with common issues for all AI developers (the need for electricity, leading to the need to address the issue of energy supply for data centers, etc.). Therefore, it seems necessary and timely to consider possible scenarios for developing relations, cooperation, and interaction between countries such as Russia–China, China–USA, Russia–China–USA, taking into account the role and position of the EU in these processes. The author proceeds from an objective-subjective approach to the world, considering AI as part of an objective reality and an objective process of human development. The scientific novelty and theoretical and practical significance are due to the purpose of the research, the range of sources and problems studied. As a result, the author concludes that the scenarios for further development of AI are different. They include a realistic scenario, where the path to dialogue is through fragmentation of spheres of influence and targeted cooperation in “neutral” fields such as creating an international database for fighting AI crime, conducting joint research on climate and medicine using AI for data analysis. There is also an optimal scenario, which balances technological progress, geopolitical stability, and ethical considerations. This scenario is based on a multi-level strategy consisting of a set of tracks, including technological priorities, existential risk management, and geopolitical stabilization and economic transformation. The article also provides the author's assessment of the physical, philosophical and sociological grounds for choosing the path of national leaders — heads of states.

The article provides a detailed analysis of the legal aspects of the status of an embryo created using assisted reproductive technologies (ART) in the Russian legal system. It is noted that the current legislation does not clearly define the status of an embryo, as a result of which it is not recognized as a subject of law and does not have independent legal capacity. An embryo is considered primarily as a special type of biological material, and not as an independent person, which predetermines the specifics of its legal regime. Issues of storage, use and destruction of embryos are regulated by medical and ethical standards, and not by civil or family law. In judicial practice, disputes over the fate of embryos are qualified as disputes over biological material, and not over a subject of law, which is confirmed by examples from court decisions. At the same time, a progressive trend is noted in protecting the rights of children born using ART, including recognition of their right to inheritance and social benefits. The need to improve legislation aimed at establishing a special status for the embryo, developing special regulations governing issues of handling embryos, as well as ensuring a balance of interests of all participants in ART and compliance with ethical standards is emphasized.

The purpose of the study. The article examines the legal mechanism that ensures the legal significance, reliability (security) and legal consequences of operations carried out by individuals and legal entities in the digital space using the electronic signature infrastructure. The purpose of the study is to analyze the legal structure and functions of an electronic signature for identifying individuals and legal entities operating remotely, certifying their identity and legal personality, as well as confirming the origin, authenticity and integrity of documents in electronic form. When comparing different legal approaches to electronic signatures, the focus is on the "hybrid" approach typical of Russian law. The specifics of legal relations with the use of a qualified electronic signature are indicated, as well as the criteria for its "reliability" provided for by law for conducting operations in digital format. Conclusions. Within the framework of the "hybrid" approach, all types and technologies of electronic signatures are recognized, but a qualified signature is considered the most "reliable" and has unconditional legal significance. It is concluded that Russian law has both technological and legal factors and criteria of reliability (security) applied to qualified signatures, including federal state control (supervision) in this area. An integral legal component of "reliability" is the responsibility of entities providing trusted services (certification centers), which includes a mechanism for risk management and compensation for possible damage. At the same time, the author considers it advisable to fix in legislation also the possibility and conditions for limiting the scope or degree of responsibility of certification centers or other persons providing services related to the use of electronic signatures.

Although the modern adversarial system of criminal justice is referred to as the Anglo-American system, there are significant differences between the English and American models. The American model is sometimes referred to as the most extreme or radical version of adversarialism because it provides for the most radical form of courtroom battle between the prosecution and defense before a neutral third party, grants the right to a jury trial in all cases, and enshrines strict procedural rules of trial and evidence. The article analyzes the historical reasons for the divergence in the ways of development of English and American adversarial models and their characteristic features. The author also pays attention to the leading role of the lawyer in the American criminal process, traces the historical roots of this phenomenon. As a result of the study, the author concludes that the historical circumstances of the formation of American statehood in opposition to British colonialism played a significant role in the formation of the American model of the adversarial system. This system is unique to the United States and is deeply rooted in its culture and traditions. This can also explain the unique position of lawyers, and criminal defense lawyers in particular, in the United States. Only in the U.S. is the legal profession and highly influential, including at the political level.

The purpose of this research is to conduct a comprehensive analysis of the evolution of justice concepts, from the punitive model to modern approaches, including restorative and transformational justice. The study aims to identify the essential characteristics of each paradigm and their impact on the contemporary criminal justice system. The research employs methods of historical and legal analysis, comparative law, and a systematic approach to studying various models of justice. Particular attention is paid to the analysis of theoretical concepts of retributivism, consequentialism, and restorative justice. The main results of the research demonstrate that the evolution of justice concepts has progressed from the punitive model based on the principle of talion through corrective justice to restorative and transformational approaches. It has been established that each subsequent model did not negate the previous one but integrated its elements, creating a more sophisticated system of response to crime. The research conclusions show that modern jurisprudence demonstrates a transition from repressive methods to restorative and transformational approaches. It has been revealed that restorative justice represents a qualitatively new approach aimed at restoring violated legal relations, reintegrating offenders into society, addressing the causes of criminal behavior, considering the interests of all participants in the process. The scientific significance of the work lies in the systematization of theoretical concepts regarding various models of justice and the substantiation of the need for a comprehensive approach to their application in the modern legal system. The research results can be used to improve criminal justice policy and the practice of applying various models of justice.

The article discusses legal incentives and sanctions as instruments for regulating corporate social responsibility in the Russian legal system. The mechanism of correlation of voluntary business initiatives with legally established measures of influence aimed at ensuring the social function of entrepreneurial activity is investigated. A classification of incentives (tax incentives, subsidies, recommendation standards, etc.) and sanctions (administrative, civil, criminal) based on industry characteristics, the nature of the impact and the degree of commitment is proposed. The provisions of the legislation regulating the stimulation and responsibility of companies in the field of CSR, including participation in procurement, obtaining support and disclosure of non-financial information, are analyzed. The purpose of the study is to establish and systematize legal forms of incentives and sanctions in the field of corporate social responsibility, as well as to evaluate their effectiveness in the current legal and law enforcement environment. Conclusions. In the modern model of legal regulation of corporate social responsibility, the need for a combination of incentive and punitive mechanisms is justified: on the one hand, the state should support socially responsible behavior of companies through tax and institutional preferences, on the other hand, ensure legal responsibility for evading social obligations. It is proposed to expand the criteria for differentiating branches of legislation through a subject-based approach and legal regimes, and to strengthen the role of information disclosure and compliance mechanisms as conditions for access to government support measures.

The article presents a comprehensive analysis of modern geomarketing approaches to solving the problem of optimal location selection for retail enterprises. A systematic review and comparative analysis of the evolution of models and methods are conducted: from classical location theories (central place theory, law of retail gravitation, principle of minimum differentiation) to advanced machine learning-based algorithms. The paper details traditional models (Huff model), the role of geographic information systems (GIS), multi-criteria decision analysis methods and their limitations. Special attention is paid to the application of regression models, ensemble methods (random forest, gradient boosting), and neural networks in geomarketing. The key types of geospatial data, their sources, and model performance evaluation metrics are analyzed. The article systematizes the accumulated knowledge and demonstrates a steady trend towards the use of complex, data-driven methods for strategic decision-making in retail.

In conditions of sanctions pressure from Western countries on the Russian economy, the implementation of digital technologies into the production activities of domestic enterprises is a key factor in enhancing their competitiveness. However, for the successful development and use of modern technological solutions, it is necessary to neutralize the negative factors that hinder the effective implementation of these technologies in production. In this regard, the purpose of this research article is to analyze negative trends in the operations of industrial enterprises in the Russian market, that significantly impact the digital transformation capabilities of domestic manufacturers. The research identified and analyzed five negative factors that significantly limit the widespread use of digital tools in the operations of industrial enterprises: personnel, legislative, economic, technological, social and cybersecurity issues.

The purpose of the research. In the macroeconomic context of the transformation of the global energy structure and the promotion of a carbon neutrality strategy, the oil refining industry, as a key component of the oil supply chain, continues to develop steadily. The structure of global oil refining and chemical production capacities will undergo significant changes in 2023. The Middle East region will lead the expansion of global industry with new production facilities. At the same time, the scale of global oil refining capacity withdrawal will be significantly reduced compared to previous years. The efficiency of the industry continued to improve, and the level of plant operation continued to increase throughout the year, which contributed to a steady increase in refined oil production. It is worth noting that due to the dual impact of regional geopolitical fluctuations and a profound restructuring of the industrial structure, traditional consumer markets in Europe and the United States have gradually increased their production capacities. Despite the fact that the profitability level of the industry has recovered after a record "golden age" in 2022, the total profit margin of the refinery is still in a historically high range and has entered the "silver stage of development".

The purpose of this paper is to examine the specifics of accounting for subsidies to compensate for lost income. The key research question is whether PBU 13/2000 is applicable to accounting for subsidies to compensate for lost income. The paper distinguishes between the concepts of ‘lost income,’ ‘lost revenue,’ ‘financial support for costs,’ and ‘compensation for losses/costs’ from the perspective of budgetary and accounting legislation. An analysis of the practice of disclosing information in the accounting (financial) reports of aviation industry organisations is carried out in terms of explanations related to the accounting of subsidies for compensation for lost income. The methodological features of accounting for subsidies to compensate for lost income are characterised using the example of two Russian airports. The scientific novelty of the research lies in the following. First, it provides justification for why the terminology of RAS (Russian accounting standard) 13/2000 differs from budgetary legislation. The relationship between the accounting and legal aspects of the concepts of ‘lost income,’ ‘unearned income,’ ‘financial support for expenses,’ and ‘reimbursement (compensation) of losses/expenses’ is defined. The problem of inconsistency between the terminology of budget legislation and accounting terminology is identified. Secondly, an analysis of the practice of accounting for subsidies to compensate for lost income is carried out using the example of Russian organisations involved in aviation activities. A number of problems were identified in terms of disclosure of information in the notes to the accounting (financial) statements; classification and valuation of subsidies for compensation of lost income. The paper presents arguments in support of the approach whereby subsidies for compensation for lost income are classified as ‘income’ rather than ‘state aid’, and therefore the requirements of RAS 9/99 apply. Prospects for further research in this area include resolving issues related to the disclosure of information on subsidies that do not fall within the scope of RAS 13/2000, as well as harmonising the terminology of RAS 13/2000 with the Russian legal system, since many of the standard's formulations are outdated.

The purpose of the study. The article is devoted to a comprehensive analysis of the evolution of the concept of poverty from its traditional, monetary interpretations to modern multidimensional approaches. The purpose of the work is to systematize the key methods of measuring poverty and to substantiate the need for a new, integrative definition that responds to the challenges of globalization, digitalization, and climate change. Conclusions. The article analyzes the main approaches to defining and measuring poverty. Based on the analysis, the author proposes a definition of poverty.

The purpose of the research. The article examines the issues of tax incentives for Russia's technological independence in the context of small technology companies (STCs). The volumes of expenditure on research and development, shipped innovative products, and federal budget allocations for the 2026–2028 budget cycle are analyzed. The article identifies key issues related to tax incentives for the country's technological independence, aimed at ensuring technological leadership in the development and use of technologies and competitive high-tech products for the purposes of export or substitution of obsolete technologies in the domestic market and achieving superiority over foreign analogues. Conclusions. In 2024, the annual turnover of 5,700 Russian STCs exceeded 1.1 trillion rubles, or 0,6% of GDP. Tax incentives have a positive impact on the innovative activity of STCs and contribute to the achievement of Russia's technological independence.

The purpose of the study is to summarize domestic and foreign practices for the development of the insurance market and new quality products, as well as to study ways to assess the effectiveness of using trends in the development of digitalization of insurance services for countries with economies in transition. To achieve this goal, the following tasks were set: to investigate the main problems and trends of insurance in Russia in order to identify the prospects for further development of this industry for all market participants, to analyze the main indicators characterizing the development of the insurance market, its trends, to analyze options for best practices in the introduction of digital technologies for insurance organizations. As a result of the research, the authors conclude that the following conditions must be met for the tasks set: setting targets for the types of contracts in the insurance portfolio for each regional office, creating and implementing an incentive mechanism, improving marketing policy in promoting insurance products, and developing a combined insurance product by combining similar complementary insurance products. The crises (pandemic) are leading to greater accessibility and wider adoption of digital services in many different consumer-oriented industries. Insurance companies can play a key role in digital acceleration by developing new opportunities and expanding their offerings.

The objective of the study is to analyze the problems and prospects for adapting tax policy by small and medium-sized businesses in order to implement the country's national programs. To achieve this goal, we will consider the following tasks: analyze the problems and advantages of applying special tax regimes, analyze the impact of tax policies on the administrative and financial prospects for small businesses. The theoretical significance of the work lies in the analysis of the problems of applying and functioning of the simplified taxation system by small and medium-sized businesses, expanding the scientific understanding of the prospects for the adaptability of elements of the updated tax policy based on the use of digital technologies by tax authorities and in the context of increasing digitalization of economic processes. Practical significance: the problems of the functionality of the simplified taxation system, the need for their nihilation and minimization of tax risks are identified. Research methodology. The economic and general scientific methods used in the scientific and practical research: classification, systems approach, analysis and synthesis, statistical analysis, comparison, induction, made it possible to achieve the goal and complete the designated tasks.

The article explains the necessity to distinguish insolvency (bankruptcy) procedures of agricultural organizations from similar procedures of other legal entities, deals with some legal aspects and features of insolvency (bankruptcy) of agricultural organizations reflected in paragraph 3, Chapter IX, of the Federal Law of 26 October 2002 No. 127-FZ «On Insolvency (Bankruptcy)» and looks at problems of practical application of certain provisions of the Law which establish criteria for classification of legal entities as agricultural organizations and features of their bankruptcy due to certain specifics of agricultural production. The article reveals the problems of food security in the bankruptcy of agricultural organizations.

The article considers theoretical and methodological foundations of military-technical cooperation of the Russian Federation with foreign countries, analyzes the current state of the global market of armaments and military equipment and the dynamics of its development in 2021–2024. Special attention is devoted to the economic aspects of military-technical cooperation of the Russian Federation in modern conditions. The authors illustrate that its further development and increase in Russia's export earnings can be achieved through planning and implementation of a set of measures, including the growth of direct supplies of military products, the development of alternative financial and economic trade mechanisms, the use of digital assets and cryptocurrencies, the comprehensive expansion of participation of allied countries in integration associations and a series of others, including the expansion of cooperation in providing services for the standardization of armaments and military equipment.

This article presents a comparative analysis of five multi-agent architectures based on large, low-generation language models for solving complex legal problems. The study was conducted on a specially prepared dataset of 25 questions of five difficulty levels on Russian family and civil law. Architectures of varying complexity were tested: from a simple lawyer-agent to extended ensembles with a dispatcher and a "jury" system. The main evaluation metrics were the average response quality score, token consumption, economic cost, and efficiency coefficient. The results revealed significant differences between the architectures: Option 5 demonstrated the best quality (6.44 points), but Option 1 proved the most effective with a coefficient of 49.46. Complex architectures required 10-15 times more tokens with an insignificant increase in quality. Analysis by complexity levels revealed that multi-agent systems are most effective for problematic situations and conflicts of laws, while simpler architectures are sufficient for typical tasks. The study provides scientifically based recommendations for selecting optimal architectural solutions for legal advisory systems, balancing quality and cost-effectiveness.