Vol 17, No 4 (2021)

Over the past decade, a large number of studies have been carried out on the problems of developing regional human capital. Basically, these studies touched on the issues of assessing the intellectual capital of the region and improving the quality of labor resources through the development and modification of the education and health care system. At the same time, the question of the conceptual component of the development of regional human capital is still open, that is, at present there is no single and generally accepted interpretation of the concept of regional human capital and the human development index is considered to be an indicator that allows assessing human capital. The spatial distribution of human capital in the regions of Russia within the framework of this work is defined as the concentration of human capital or the change in the value of the human development index in the constituent entities of the Russian Federation. To assess changes in the spatial distribution of human capital in the regions of Russia, the authors determine the algorithm for its assessment, then analyze statistical data on changes in the human development index in the regional context, and also assess the spatial change in the indicators of the human development index in administrative-territorial units of the federal submission.

In the modern world, processes aimed at ensuring financial security and financial sustainability of the development of the state, in the context of the functioning of the global market, face a rather specific block of risks that pose serious threats to the economic security of the country. The Russian Federation, being a full-fledged participant in international trade and a subject of the world financial market in recent years, has faced ever-increasing opposition, including sanctions pressure and abuses of international law, in protecting its interests and implementing its own economic projects in the international arena. The current situation creates an urgent need for the rapid and effective development of both the theoretical foundations of a comprehensive analysis of the problems of ensuring economic security and protecting the sovereignty of the country, considering the peculiarities of its development in the current external and internal conditions, and the development of approaches to the practical implementation of the results. The provisions and recommendations formulated in the article will create the necessary prerequisites for improving the effectiveness of the financial mechanism to counter threats to the economic security of Russia and reduce the level of negative impact of external economic and political sanctions on the financial security and financial sovereignty of the Russian Federation, in the face of aggravated international conflicts.

The article analyzes tax benefits and levies during their administration by tax authorities. Proposed is the transition to the use by taxpayers of tax instruments, such as deferral, installment plan, benefits, preferences, etc. to reduce tax arrears, write off tax arrears that cannot be collected, carry out offsets for taxes and levies at the expense of existing overpayments from taxpayers. These tax instruments allow regional authorities to implement them in their territories and thus support investment policies for taxpayers and their regions.

The article is about the legal problems of natural resources development in Russian Arctic. Oil and gas development in the Arctic requires changes in Russian Mining Law in accordance with already existing problems in the industry and international standards in the Arctic.

The article analyzes some aspects of the doctrine of legitimate expectation, which has not received legislative confirmation in Russia, but already appears in the acts of higher courts as a manifestation of other legal principles. The author gives examples of the mention of legitimate expectation in the judgments of the European Court of Human Rights, analyzes the relationship of the doctrine of legitimate expectation with estoppel, with the legal principles established in Russian legislation and domestic legal science. The author comes to the conclusion that estoppel, which appeared during the reform of civil legislation, already has sufficient knowledge and practice of application, in contrast to the doctrine of legitimate expectation, which could become an effective tool for protecting powerless subjects in public law relations. The author also brings up for discussion the question of the possible application of legal expectation in the context of not only legal certainty, but also the uniformity of judicial practice. It seems that the regulation and implementation of the principle of legitimate expectation will contribute to the best interaction between society and the state.

The article considers both the general legal signs of social entrepreneurship inherent in business in general, and its private signs; the connection between general and private signs, in particular, the risky nature of entrepreneurial activity and its focus on profit-making, is established. The analysis of the legal nature of social entrepreneurship as an institution of entrepreneurial law, which owes its appearance to the state regulation of the economy, is given. A critical assessment of the legislation on social entrepreneurship is given and proposals for its improvement are put forward. The judicial practice on disputes involving social business is highlighted.

The purpose of this article is to analyze the use of budgetary funds allocated to the health care system. In particular, targeted and inappropriate use of budget funds in the compulsory health insurance system. The article discusses issues regarding the concept of «misuse of funds» in modern conditions and the corresponding sanctions, the consequences of inappropriate use of budgetary funds in the compulsory health insurance system are considered, as well as some of the possible countermeasures to this phenomenon. This article is an attempt to consider the current problematic aspects of the misuse of funds in the Russian health care system, analyze the reasons for the need to improve the financing of the compulsory health insurance system. The author of the article comes to the conclusion that, despite the legislative consolidation of this area, for the implementation of various kinds of reforms in the field of health care and the results obtained, the issue of legal regulation of the misuse of funds continues to be a very acute and urgent problem, the level of the state budget for compulsory health insurance programs. In order to solve this problem, it is necessary to carry out continuous monitoring of the subjects participating in the considered field of activity, as well as other legal measures aimed at increasing the targeted and effective use of compulsory health insurance funds.

The article is devoted to the analysis of the novels of inheritance law about the inheritance fund. Considering the current norms on establishing an inheritance fund and, in particular, on the procedure for the formation of its property, the author comes to the conclusion that the relevant rules of civil legislation allow for an ambiguous interpretation, as a result of which the legal status of the inheritance fund as an heir is called into question. The problems of forming the system of organs of the inheritance fund and its liquidation are also analyzed. The article criticizes the decision of the legislator, according to which the system of organs of the inheritance fund is determined by the testator himself, and it is proposed to normalize the most important structural elements of the system of organs of the inheritance fund from the point of view of effective functioning, directly defining the possibility of creating several executive bodies in the inheritance fund, indicating the mode of their functioning, while supplementing the norms of inheritance law with dispositive provisions allowing the creation of other bodies at the discretion of the testator.

The article deals with the problems of determining the legal status of a child in the field of labor relations. The author came to the conclusion that the specifics of the legal status of children when concluding, changing and terminating an employment contract with an employer is of great theoretical importance and should be taken into account in the content of industry-specific norms. The author of the article proves that the relationship between the physiological characteristics of a child and the type of work he performs is important for protecting the labor rights of minors, identifies the main trends in the development of labor legislation in the field of labor protection for children, identifies the problems of legislative regulation of child labor in modern Russia. When writing the article, the following methods were used: synthesis, analysis, the method of comparative jurisprudence, etc. The practical significance of the work lies in the need to take into account the specifics of the legal status of the child in the field of labor relations, in the analysis of the legal regulation of the labor of this category of persons not only in Russia, but throughout the world, the problems of child labor in individual states are systematized and ways to solve them are proposed. As a result of the study, the author determined that the work of children differs in its regulation, scope of rights, a number of restrictions on their employment, in contrast to adult workers. In the modern period, the sphere of child labor requires special attention from the state and requires the adoption of appropriate decisions at the legislative level.

The article reveals the main provisions affecting the concept of «goodwill» in modern international law, along with the issues of business reputation of a legal entity and its implementation in the objects of design creativity in the context of innovative development of modern companies. The basic principles of the formation of goodwill, its role in modern business, development trends are studied, taking into account the close relationship between goodwill and intellectual property law, namely, in the format of the identity of a part of goodwill with objects of design creativity. The author considers the possibility of determining a part of the value of goodwill when considering the intangible assets of the company within the brand due to the expressed objects of design creativity in their modern diversity, including virtual objects that do not have a material form.

The purpose of the article is to consider the features of the use of financial law in the modern socio-economic development of Russia as a factor for overcoming the influence of COVID-19 and the sanctions policy of the West. The specificity of financial law is expressed in the impact of a set of legal norms on the movement of funds regarding the organization of social relations that develop in the process of public financial activity, that is, not only in the process of financial activities of the state and local governments to financially ensure the implementation of their tasks and functions, but and implementation, in alliance with other legal sciences, is the process of regulating the entire system of material culture, which is a national wealth. This is what makes it possible to characterize the subject and method of financial law as an independent branch of Russian law. Such concepts as «property» and «ownership» are characterized as local legal problems and, in this regard, foreign rightholders of Russian property are provided with opportunities to control and influence majority, minority and share shareholders in key sectors of the Russian economy. The article provides statistical data and examples that give grounds to assert that the largest international investment and banking organizations significantly affect the functioning of the national financial and legal systems.

The purpose of the study is to identify the main theoretical approaches to the concept of the institution of gratuitous provision of land plots that are objects of state and municipal property. In the article, the author analyzes the grounds for the transfer of land plots from public ownership to private ownership. The author conducts a comparative study of the grounds for the provision of land for free use. The article projected the formal-logical method on civil and land-legal provisions that mediate the free provision of land plots to citizens and companies. Results. The author notes the dissonance of the grounds for the gratuitous provision of land plots. Therefore, he proposes to divide the norms according to the sectoral principle. When embodying economic interests in the registration of land on a gratuitous basis, the civil law procedure should be applied. It is based only on contractual regulation. Subject to the social conditions for the transfer of state and municipal land plots to individuals, the administrative and legal procedure is applied. Thus, the competition between land-legal norms and the norms of administrative legislation manifests itself only at the regional level.

The article is devoted to the topic of cryptocurrency as a subject of theft, which is little studied in Russian legal practice and criminal legal doctrine. The concept of cryptocurrency, its creation and status features are sketchy. The legal nature of cryptocurrency has been analyzed and, on the basis of legal and economic grounds, the conclusion is made about the possibility to consider cryptocurrency as a subject of theft. The article considers the characteristics of cryptocurrency, which represent it as virtual signs of exchange. Such a currency cannot have the status of a cosmological currency object and is considered in one of the variants of its characteristics as private money. At the same time, as a «figure» of exchange, it plays a significant role for the supporters of the protocol, i.e. for those people who use cryptocurrency in their relationships, having agreed on its exchange properties. Sufficient attention is paid to the issue of legal regulation of cryptocurrency, taking into account the changes made to the Russian civil legislation devoted to digital rights. In support of the conclusions made, arguments are given not only of Russian legislation, but also of international law.

The purpose of the research. The article deals with the problems of responsibility of autonomous robotic systems for the damage caused. It is noted that machines working on the basis of artificial intelligence become intermediaries in social interactions and contain the threat of losing control over them. Results. The following issues are highlighted: the problem of responsibility of the manufacturer of a robotic system in case of emergency situations; the problem of responsibility of operators of automated systems who can interfere in the situation in order to avoid causing damage; the problem of liability of insurance campaigns for damage caused in the conditions of creating new insurance products. A proposal is formulated to recognize autonomous robotic systems as a new form of legal entity, which may provide for the variability of criminal liability for damage caused and losses incurred.

In the context of the large-scale spread of information and digital technologies, their effective implementation in the fight against crime is especially relevant. Russian criminal procedural legislation establishes general grounds for the application of a number of scientific and technological advances in order to counter the spread of criminal behavior. However, not all technical means have received a full-fledged legal regulation in terms of their use at various stages of the criminal process. So, the use of psychophysiological research is currently very controversial, especially in terms of their introduction as evidence. Despite the lack of detailed legal regulation of the specifics of conducting these studies with the use of a polygraph, psychophysiological studies are carried out quite often in investigative practice. The purpose of writing a research paper is to analyze certain aspects of the use of psychophysiological research in the investigation of crimes in the Russian Federation. The author comes to the conclusion about the essential importance of the use of psychophysiological research by the investigating authorities in the investigation of crimes, in connection with which it seems unacceptable to limit the capabilities of competent employees in terms of conducting relevant examinations. Attention is focused on the identified vulnerabilities of psychophysiological studies using a polygraph, which do not allow using their results as a full-fledged evidence. The undeniable importance of psychophysiological studies for obtaining orienting information on criminal cases, as well as their use as a means of assessing other direct evidence of the guilt of specific individuals, is noted.

Criminal activity in the modern world is actively developing through the introduction of information and digital technologies, in connection with which procedural actions aimed at investigating specific objects related to the circulation of electronic information acquire special relevance. In this context, it should be noted that there is a significant demand for computer-technical expertise in Russian criminal procedural practice. At present, the erroneous opinion prevails that this type of expert activity is focused on the study of information contained on computers and other electronic media, i.e. the concentration of experts' attention is carried out on the hardware-computer aspect. The dynamic development of information technologies in the modern world determines a significant expansion of the objects of computer-technical expertise in order to increase the efficiency of its results used in criminal proceedings. The purpose of writing this study is to analyze topical issues of using the capabilities of computer-technical expertise in the Russian Federation. The author comes to the conclusion that the use of the results of computer-technical expertise is currently associated with a number of legal and technical problems that significantly reduce the effectiveness of this type of expert activity. Attention is focused on the most promising areas of development of computer-technical expertise in Russia, which should include research of information contained on certain virtual media or created using the latest technologies, since the effectiveness of computer-technical expertise also largely depends on its compliance with the level of development of modern information and digital technologies. The need for continuous improvement of professional competencies of experts who carry out the above activities is noted.

The purpose of writing research work. This article analyzes the concepts of the principles of the current domestic criminal law, the concept of the principle of legality and all its components. The fundamental regulators of people's behavior in social life are the social and moral rules provided for by the codes of ethics of official conduct of federal ministries and other departments, as well as regulatory and legal prescriptions and prohibitions established in the legal norms of the Constitution of the Russian Federation, federal laws and other regulatory legal acts. Some of these legal norms are fundamental, fundamental, basic, called legal norms-principles, which are understood as the fundamental moral and legal principles that determine the essential content and vector of the direction of the law and law enforcement practice. The principles of criminal law, including the principle of legality, clearly demonstrate that the content of all other norms of the Criminal Code of the Russian Federation, their understanding, interpretation and application in practice must comply with the principle of legality and other criminal law principles. For example, these principles show the methodological approaches of the criminal law to the issues of criminal liability and punishment in relation to a person who has committed a socially dangerous act provided for by criminal law as a crime. The conducted research made it possible to identify some conflicts between, on the one hand, the provisions that make up the content of the principle of legality in conjunction with other criminal law norms, on the other hand, some provisions of the General and Special Parts of the domestic criminal legislation. In this regard, the following goal of this scientific publication was determined - to develop socially conditioned and scientifically based theoretical and applied proposals of a rule-making nature, to formulate doctrinal drafts of a number of criminal law norms aimed at eliminating the identified criminal law collisions. To ensure this scientific and normative goal of a criminal law nature, the following tasks were identified and solved: the analysis of more than ten published scientific works on the studied subjects was carried out, the authors of which are well-known experts in the field of criminal law in general and in the field of studying the problems of the principles of criminal law; a retrospective analysis of the past of domestic criminal legislation in relation to such a component of the principle of legality as the prohibition of the application of the analogy of criminal law is carried out; a comparative legal analysis of the provisions on the principle of legality and other norms of the current domestic criminal legislation was carried out in order to identify the presence of criminal law conflicts between them. The findings of the study. First, the criminal law principle of legality needs to be improved, which led to the development of a scientific and theoretical proposal of a rule-making nature to supplement its content with another component. A doctrinal draft of the proposed amendment to the criminal law has been submitted. Secondly, some criminal law provisions do not fully reflect the principle of legality. In this regard, solutions have been proposed to eliminate these criminal conflicts by supplementing criminal legislation with a number of new norms.

The purpose of the research. The author analyzes the Russian legal reality in the era of the pandemic and identifies existing gaps in the legal regulation aimed at maintaining the epidemiological safety of the citizenry. In the context of a retrospective analysis of the epidemiological situation in Russia, it is proposed to criminalize actions aimed at «undermining» epidemiological well-being through the implementation of law. Results. The author, through the analysis, identified defects and gaps in the legal regulation of legal relations arising from the compilation and maintenance of epidemiological well-being in the Russian reality; summarized law enforcement practice; a conclusion is formulated regarding the cyclical nature of the outbreaks of epidemics and, in this regard, the implementation of a separate chapter in the Criminal Code of Russia, providing for the possibility of criminal liability for the commission of epidemiological crimes, is proposed; «special» crimes are proposed fighting the illegal trafficking of «passports» (certificates) of vaccination and PCR tests against a new coronavirus infection ( SARS-CoV-2).

The features of the final stage of the investigation of receiving a bribe are considered, its differences from the preliminary, initial and subsequent stages are shown, the content of the investigator's activities is given when summarizing the results of the investigation, tasks are formulated and the directions of their resolution are shown. Considerable attention is paid to solving the tasks facing the investigator at the final stage of the investigation, analyzing and evaluating the evidence collected, including the specifics when concluding a pre-trial cooperation agreement with the accused. The article focuses on procedural rules and the technology for drafting an indictment.

This article examines the legislation of the Russian Federation on the observance of the rules and norms in the field of peace and quiet. Special attention is paid to the analysis of the circumstances associated with the need for police officers to respond to socially harmful torts associated with the commission of acts with sides of various civil society actors encroaching on peace and quiet. An empirical study was conducted in the form of an expert survey, the respondents of which were officials of the internal affairs bodies holding the posts of district police officers due to the presence / absence of special devices (means) necessary for fixing and documenting administrative offenses encroaching on the sphere of public relations in the field of peace and quiet. The article emphasizes that the current level of legislation in the field of compliance with peace and quiet requires significant modernization and attention from legislative law enforcement agencies and other interested in optimization of the considered sphere of relations between persons. In the conclusion of the work, conclusions and suggestions are made that can serve as a basis for the formation of high-quality work of law enforcement officers in documenting illegal torts encroaching on peace and quiet.