ISSN (print): 2541-8025, ISSN (online): 2712-7605 Founder: Publishing house "Yur-VAK" Editor-in-Chief: Elena Yastrebova, PhD Frequency / Access: 6 issues per year / Subscription Included in: Higher Attestation Commission List, RISC
On the coordination of the Indian economy sectors’ scientific, technological and industrial development for the Technological Sovereignty
Purpose of the research. In today's context, the industrial revolution is highlighting the challenge of ensuring national development through the development and adoption of new technologies. Formulated in terms of technological sovereignty (TS), this challenge confronts today virtually every state. In seeking a solution, an important factor to consider is the diversity of conditions in which this problem arises, which largely determine the specific paths to achieving TS in each country. The similarity of several parameters of scientific, technological, and industrial development in India and Russia, as well as the management of these processes, crucial for achieving TS, necessitates a specialized analysis of Indian practices to consider when coordinating similar development in our country. This study is aimed at achieving this goal. Conclusions. The study concludes that achieving a CU requires integrative links between the science, development, and innovation sectors involved in the process. When developing and implementing individual stages of a CU strategy, it is important to ensure continuity between them and consider the differences in the ways in which different types of actors engage in scientific, industrial, and innovative activities. Achieving a CU should be assessed not only by its basic functional parameters but also by other essential factors. In addition to competitiveness and sustainability, overcoming structural dependency is crucial for India. The existence of this problem in our country makes this parameter relevant for Russian realities as well.
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Methodical instruments of accounting and analytical support of dynamic model of intersectoral balance for integrated structures of the aircraft industry
Purpose of the study. In the context of increasing sanctions pressure and the need to ensure technological sovereignty, the development of methodological tools for strategic planning in high-tech industries such as aircraft manufacturing is of particular relevance. The purpose of the study is to form a scientifically based methodology for accounting and analytical support of a dynamic model of intersectoral balance, adapted for integrated structures of the aircraft industry, which allows for long-term forecasting, optimization of resource flows and assessment of the multiplicative effects of management decisions. The work uses methods of system analysis, economic and mathematical modeling, regulatory approach and scenario forecasting. Conclusions. A comprehensive methodology has been developed, including the stages of system description of the object, building a dynamic model, organizing accounting and information support, analytical support and monitoring feedback. The key elements of the methodology are: the principle of endogenesis of investments and scientific and technological progress, hierarchical modeling, the use of optimization calculations and scenario analysis. Particular attention is paid to the practical aspects of the formation and updating of the matrices of direct costs and incremental capital intensity based on accounting data and investment programs. Scientific novelty lies in the development of a holistic methodological approach to the integration of a dynamic model of intersectoral balance into the management system of integrated structures of the aircraft industry, which makes it possible to move from reactive to proactive strategic planning, taking into account intersectoral and intertemporal relations.
Analysis of the theoretical and methodological foundations of building a dynamic model of intersectoral balance
The purpose of the research. Amidst structural transformations in the global economy, increasing sanctions pressure, and the need to ensure technological sovereignty, the need for effective long-term strategic planning tools is growing. One such traditionally powerful tool is the input-output model. However, V.V. Leontief's classical static model fails to adequately account for the interrelationships between investment, accumulation, and the growth of the economy's production potential over time. The purpose of this study is to conduct a comprehensive theoretical and methodological analysis of key approaches, identify the problems and contradictions arising during the transition from a static to a dynamic input-output model, and assess the prospects for its application in solving pressing economic development challenges. The study draws on methods of systems and comparative analysis, a historical-economic approach, and economic-mathematical modeling. A critical review of classical and contemporary works in the field of the theory and practice of constructing an input-output model is provided. Conclusions. The study systematized the main methodological approaches to constructing a dynamic input-output model, such as the capacity dynamics model and models based on difference or differential equations. Key issues hindering the widespread practical application of the dynamic input-output model were identified and analyzed in detail. These include: the problem of model closure and the endogenous determination of investment demand; difficulties in estimating and volatility of the capital intensity matrix; accounting for investment lags and the time structure of capacity commissioning; and the integration of technological progress factors into the model. The need to develop adaptive hybrid dynamic input-output models integrated with big data analysis and scenario forecasting tools is substantiated to improve their adequacy in conditions of turbulence and uncertainty. The scientific novelty lies in the comprehensive structuring of the methodological problems of the dynamic model of inter-industry balance from the standpoint of both the theory and practice of their statistical support, as well as in the formulation of priority areas for modernization of the methodology in relation to the tasks of modern state strategic planning in Russia.
Selected issues of forest resources accounting in Russia: Problems and prospects
The article discusses problematic aspects and promising directions for the transformation of certain issues of accounting for forest resources in the context of saving «green gold» in Russia and the targeted use of funds allocated as part of the implementation of national projects. The data of the Accounts Chamber on the analysis of the effectiveness of the use of budgetary allocations allocated for forest management and development of the forestry complex as a whole are presented. The FSIS LK was considered as a peak point for the introduction of digital technologies in forestry, and the types of remote sensing of the earth are also given.
Economic essence and classification of "green" innovations for the Russian tanker fleet
The purpose of the study is to determine a set of obstacles to its development based on an assessment of the current state of the Russian tanker fleet, highlighting the key problem — the aging of the fleet and its incomplete compliance with the so-called. "Green agenda" — international environmental requirements, as well as, taking into account the results obtained, propose a definition of economic essence and classify "green" innovations to increase its competitiveness. Based on the results of the work carried out, the following main conclusions were obtained. The analysis of definitions and the classification of "green" innovations showed that for the Russian tanker fleet, their economic essence is, first of all, a tool for survival and preservation of competitiveness in conditions of severe external restrictions. The introduction of such innovations is dictated not so much by environmental goals as by economic necessity: reducing risks, costs and ensuring access to markets and capital. The classification of innovations showed that in our condition’s priority should be given not to the most "fashionable" and capital-intensive solutions (for example, hydrogen engines), but to pragmatic innovations in operational efficiency and modernization of the existing tanker fleet, which give a quick economic effect and allow you to gain time for more fundamental transformation in the future.
Instrumental and analytical aspects of the study of economic security of an enterprise: Modeling the financial and economic position of a company
Purpose. The purpose of the article was to clarify and develop approaches to the study of the financial condition of an enterprise within the framework of a comprehensive methodology for managing the economic security of an enterprise. Methods. The research of instrumental and analytical aspects of the economic security of an enterprise is based on the use of systemic and non-systemic methodology, a combination of financial and resource approaches. The author expanded the research methodology by applying a market-based approach. Results. The result of the research was the substantiation of the author's methodology designed for a comprehensive assessment of the financial condition in the context of ensuring the economic security of the enterprise. The methodology provides a comprehensive assessment of the conditions for the safe operation of an enterprise in the market. The methodology was tested on materials from the road industry of the Tyumen region. Scientific novelty. The author's approach expands the understanding of the financial condition and determinants of financial stability of an enterprise, complementing the traditional methods of financial analytics and resource analysis with an assessment of market conditions of stability and economic security of the enterprise. The author has developed an original methodology and appropriate information and analytical support for assessing the economic security of an enterprise based on the synthesis of various approaches. A comprehensive analysis of the state of the company's economic security makes it possible to significantly improve the accuracy of conclusions and create an integrated system of proposals to improve the financial and economic situation of the company.
Ensuring the financial security of the Russian Federation through the development of a national payment system
The article assesses the role of the national payment system (NPS) in the functioning of the economy of the Russian Federation, emphasizing, as well as ensuring its financial stability and preserving the financial sovereignty of the country. The article pays special attention to the key factors determining the impact of the national payment system on the economic security of the country, the formation of financial infrastructure and increasing the competitiveness of the national economy. In the era of globalization, the problem of protecting State sovereignty, especially its economic and financial components, is particularly acute. This largely depends on the State's ability to develop and implement effective sovereign and independent economic and financial policies. In this context, the question of how the Russian Federation can use unprecedented sanctions pressure from Western countries, led by the United States, as a tool to increase the competitiveness of the national economy and protect financial sovereignty, becomes particularly relevant.
International practice of implementing anti-crisis policies
In the context of economic turbulence, the transition to a multipolar world, increased competition, and crises, it is crucial to search for new tools and mechanisms for adapting the economy to modern conditions. To this end, studying positive international experiences in combating destructive factors to identify the most successful practices for mitigating threats is of particular interest. The aim of this article is to analyze the specifics of implementing crisis management policies in foreign countries. The author examines the experience of the United States, Japan, and several European countries in overcoming the consequences of the global financial crisis. The analysis demonstrates the importance of socially oriented measures during the crisis, which contributed to maintaining employment and, ultimately, to the restoration of economic activity. Among the anti-crisis measures, quantitative easing, a monetary policy discussed in this article, has become particularly popular. The study's results may be useful as a positive practice for mitigating threats to ensure the sustainable functioning of the national economy.
The international North-South transport corridor: Interaction and competition with other international transport corridors
This article analyzes the current status and development prospects of the North-South International Transport Corridor (INSTC) in the context of current geopolitical instability and sanctions pressure. It examines the corridor's role as a key tool for diversifying foreign economic relations between Russia, India, and Iran, as well as its significance for the countries of Central Asia and the Caucasus. The paper describes the INSTC's multimodal structure, which includes three routes, and identifies infrastructure constraints hindering freight traffic growth. Particular attention is paid to the INSTC's competitive positioning relative to the traditional maritime route through the Suez Canal and current initiatives by foreign countries. It concludes that, despite existing barriers, the project has significant potential for transforming the geoeconomic map of Eurasia, strengthening regional connectivity, and creating a logistics architecture for Greater Eurasia independent of Western influence.
Dynamics and structure of monetary incomes of the Russian population: Factors of influence and prospects
The purpose of the study. The article is devoted to the analysis of the dynamics and structure of monetary incomes of the population of the Russian Federation, with an emphasis on the factors influencing these indicators and the prospects for their change. The study covers the period from 2013 to 2024 and is based on data from Rosstat and other official sources. Conclusions. The paper analyzes the dynamics of monetary income, examines changes in the structure of income by source, as well as by region. Special attention is paid to the factors influencing the change in income of the population. Based on the analysis, the article examines possible public policy measures aimed at improving the standard of living of the population and mitigating the negative effects of income inequality.
International accounting as a synthesis of scientific theories: Purpose, objectives, object and subject
The paper attempts to identify international accounting as a scientific field. To achieve this goal, such structural components as the purpose, objective, object and subject of international accounting are specified. It explains the functional role of international accounting in conjunction with related scientific theories, the methodology of which underlies many of the works of the designated research area. The article considers the problem of the lack of a systematic understanding in the scientific literature of the role accounting plays in the economy. Despite the availability of works in which the role of accounting is explored from the point of view of institutional theory, financial theory, regulatory theory, etc., many issues remain unresolved. In particular, from the point of view of institutional theory, accounting as an «institution» and an «institution» are not clearly distinguished; from the point of view of regulatory theory, empirical (positive) studies do not provide specific recommendations on which tools should be used to regulate accounting within the framework of public policy. In this regard, a number of problems are identified, the discussion and solution of which should be reflected in future scientific discussions.
Procedure for including drugs on the essential drugs list: An empirical analysis of decision-making factors
Goal: To identify the factors influencing decision-making by the Commission of the Ministry of Health of the Russian Federation regarding inclusion of new drugs in the Essential Drugs List. Methodology: A detailed analysis was conducted on the current procedure for forming drug lists established by Government Decree No. 871 of Russia. Regression methods were employed, including linear regression, logit-, and probit-models to determine dependencies between various factors and commission decisions about including a drug into the list. Results: Empirical analysis revealed that existing methodologies for health technology assessment contain shortcomings leading to distortions in decision-making processes. The performed regression analysis demonstrated no clear pattern between proposed characteristics of drugs and voting results of the Commission of the Ministry of Health of the Russian Federation. It is emphasized that further efforts are needed to improve the decision-making system and increase its transparency.
Theoretical aspects of collecting, processing and storing spatial data in solving location and planning problems
The relevance of the article lies in the description of mechanisms and tools for working with spatial data in the process of solving problem of location and planning. The main purpose of the research is to detail such aspects of solving spatial location problems as coordinate systems, geographic coordinates and their representations, hierarchical indexing systems, and spatial DBMS. The article defines the concepts of a coordinate system, a geographic coordinate system, geographic coordinates, longitude, latitude, geometric objects (point, multipoint, lines, multiline, polygon, multipolygon), as well as how they are related to each other. The difference between global and regional geodetic coordinate systems is shown. The three most popular hierarchical index systems are analyzed: Geohash, S2, H3, their characteristics are formed and weaknesses are identified. The concept of a database management system is outlined, the main categories of DBMSs are highlighted based on their specifics and the range of problems they solve. The most popular tools in the field of spatial database management systems are described: PostgreSQL and PostGIS, Microsoft SQL Server, Oracle Database and Oracle Spatial, MySQL. The result of the research is the formation of a general overview and a description of the specific theoretical aspects necessary for interacting with spatial data in the process of solving location and planning problems.
New developments in determining understanding tax contributions
The article deals with topical issues of identifying unjustified tax benefits on various taxes with an emphasis on corporate income tax in the Russian Federation. Special attention is paid to the problems of documentary confirmation of expenses included in the tax base. Proposals for the development of control work, improving the quality of tax administration. Objectives of writing a research paper: to consider the current practice of tax administration in terms of identifying unjustified tax benefits, to assess possible areas of improvement that affect the increase in tax revenues. Conclusions obtained in the course of the study: it was revealed that the current practice of identifying unjustified tax benefits in the Russian Federation needs to be developed on the basis of an analysis of judicial practice, especially in terms of corporate income tax, when questions arise to determine the amount of expenses and the possibility of their accounting in the tax base.
Practical approaches and procedures for solving specific tax control issues using digital technologies
The objective of this study is to develop recommendations for improving tools and methods for solving specific tax control issues using digital technologies, based on a study of scientific views and an assessment of existing practical approaches and procedures. The role and trends of digitalization in tax administration processes are described. A qualitative and quantitative assessment of the current state of tax control in Russia is conducted using a risk-based approach. Recommendations and proposals for its development in the context of digitalization are substantiated, including the consolidation of procedures for analyzing industry risks and incentive measures. The need for electronic document management in tax legal relations is substantiated and ways to modernize it are proposed through the creation of online offices and the standardization of tax documents. A methodological approach for introducing digitalization into the process of interrogating witnesses is developed. A system for marking and tracking the life cycle of intangible assets is proposed, and a model of a «digital asset footprint» and a «digital tax label» is developed. The following methods are used: analysis, synthesis, grouping, classification, comparison, and expert assessment.
Russian-Chinese cooperation in international payments: De-dollarization architecture and payment security for foreign economic activity
In the context of the transformation of the global financial architecture, the strategic partnership between Russia and China is focusing on creating alternative mechanisms for international settlements. This article analyzes the evolution of Russian-Chinese projects in this area, including the abandonment of the US dollar, the development of bilateral settlements in national currencies, the creation of alternatives to the SWIFT system, and an assessment of the potential of cryptoassets. Particular attention is paid to the practical aspects of payment security for foreign economic activity (FEA), taking into account the experience of using the jurisdictions of Hong Kong and Singapore. A conclusion is drawn regarding the development of a parallel, but not yet universal, financial infrastructure capable of mitigating the risks of sanctions pressure.
Management strategies of oil and gas complex enterprises
The purpose of the research. The article discusses the problems of forming management strategies for enterprises in the oil and gas sector. The personnel process is analyzed, and examples of business management strategies used in the oil and gas industry are identified. The purpose of the study is to identify and substantiate effective approaches to the formation and implementation of strategic development of oil and gas sector enterprises, including the role of personnel policy, the structure of multi-level strategic decisions and the choice of optimal growth models (intensive, diversified, integrated and investment) in a dynamically changing external environment and internal factors of the industry. Results. As a result of the conducted research, the author comes to the conclusion that the strategic development of oil and gas companies is based on effective personnel management, since it is qualified employees who ensure the implementation of long-term goals. The company's strategy is formed on three levels — portfolio, competitive and functional, which ensures consistency of management decisions. The industry uses four main growth models: intensive, diversified, integrated and investment. Their choice depends on the state of the market, financial capabilities and goals of the company. Diversification is becoming a key area that increases resilience and reduces risks. The integrated use of these approaches allows enterprises to strengthen their competitive position, increase efficiency and adapt to a dynamic external environment.
Theoretical assessment of the role of the state in regulating legal relations related to the use of artificial intelligence
The article explores the role of the state in the development and regulation of social processes that are changing under the influence of artificial intelligence technologies. The state, as the most powerful tool for organizing social processes, cannot but pay attention to innovations that permeate almost all spheres of society. Artificial intelligence provides the state with new tools, but it also requires government influence in order to ensure the security of society and regulate changing social relations. The purpose of the article is to conduct a theoretical analysis and determine the optimal model of government intervention in the formation of legal norms that regulate public relations arising in connection with the creation and application of artificial intelligence (AI) technologies. The conducted theoretical analysis allows us to conclude that the role of the state in regulating legal relations related to AI should be fundamentally new — not absolutely limiting but guiding and ensuring the development of these technologies. The State needs to create an adaptive legal environment based on relevant ethical and legal principles, which should be based on stimulating innovation and mandatory consideration of risks to society. State standards in the field of AI are of fundamental importance today, outlining the contours for future legal regulation through laws and regulations. There is an obvious need to introduce flexible regulatory models, such as experimental legal regimes, which will allow law to evolve synchronously with technological progress, ensuring legal certainty and protection of public and private interests.
General regulatory legal relations in the system of legal regulation: nature and functional role
Purpose of the study. The article examines the legal nature, sectoral specificity of perception, and systemic role of general regulatory legal relations in the mechanism of legal regulation. Based on an analysis of doctrinal positions and constitutional grounds, the need to recognize this type of legal relationship as a fundamental, system-forming element of the legal order is demonstrated. Conclusions. Despite their specificity (the absence of personal individualization, arising from the fact of the existence of the subject), general regulatory legal relations possess all the characteristics of a legal connection and perform a unique function. They form a static, fundamental basis of the legal order, enshrining the initial normative provisions at the constitutional level and forming the state's obligation to specify it. Thus, general regulatory legal relations act as a necessary highest level in the systemic hierarchy of legal regulation, being in a relationship of interdependence and consistent implementation with specific legal relations.
Public legal regulation of transport and technological complexes (TTC) as objects and subjects of infrastructure investments
Introduction. The article examines public law approaches to the regulation of transport and technological complexes (TTC) as objects and subjects of infrastructure investments and management activities. The legal regime of the TTC as objects and entities with a special investment status of state budget financing is considered, the legal foundations of the organization of TTC service services are noted. Materials and methods. The legal regime of the property of corporations and companies as objects and subjects of the TTC is investigated by the method of legal analysis of regulatory materials of the transport industry. The methods of regulatory and comparative analysis of the ratio of legal, digital, technical and operational regulators of transport investment activity of the TTC are also applied. Results. Based on the analysis of the investment, legal, technical and organizational regulation of the TTC, it is shown that the TTC represent unified economic entities and complex technological facilities of the transport industry. This is stated in federal laws on technology companies, protection and promotion of investments, transport charters, codes, rules of transportation and other regulatory legal acts. Discussions and conclusions. Infrastructure investments contribute to the adoption of unified and standardized norms for participants in civil turnover within the TTC to regulate cross-border transportation, production, transport and logistics, and multimodal transport processes of the single Eurasian transport space. The formation of international transport corridors contributes to the expansion of the TTC as service, transport, logistics, and industrial centers for securing defense orders from Russia and the EAEU member states.
Unilateral sanctions and countermeasures in international law: problems of legitimacy and proportionality
The article is devoted to the analysis of restrictive measures of the European Union in the context of their compliance with the norms of international law. The purpose of the article is to assess the legality of certain restrictive EU measures in terms of international legal standards. It has been established that the basis for the introduction of restrictive measures is a subjective assessment of the «actual situation» by the EU itself, which gives the EU Council broad discretionary powers. Special attention is paid to the analysis of intellectual property sanctions against the Russian Federation, as well as to the assessment of the proportionality of measures such as asset freezes and broadcasting bans. As a solution, it is proposed to develop legal mechanisms to protect the rights of persons wrongfully affected by sanctions, and to require the EU to strictly comply with the procedural conditions for the use of countermeasures, as well as to assess their humanitarian consequences.
The dualistic model of independent control over information and confidentiality: Canada's experience and prospects for implementation in Russia
The article provides a comprehensive analysis of the activities of Canada's two independent parliamentary institutions, the Information Commissioner and the Privacy Commissioner. The article examines their legal status and key powers that ensure a balance between transparency of state power and protection of the right to privacy. Based on the comparative legal method, an assessment of the current state of control in the information sphere in Russia is given, and systemic problems of the Russian model related to the lack of specialized independent ombudsmen and the dominance of departmental control are identified. In conclusion, the expediency is substantiated and specific proposals are formulated for adapting elements of the Canadian «dualistic model» in Russia.
Rotation as an anti-corruption measure: trends of legal control
Anti-corruption is intended to have special legal forms of human resource management in public administration, among which there is the rotation. The aim of this research is to develop correlation between rotation and anti-corruption measures and human resource technologies at the public administration; draft proposals targeted at improvement of the effectiveness of the rotation under the conditions of digital transformation of the public administration and the consolidated digital agenda of the Eurasian Economic Union (EurAsEC). Conclusions. As a result of the applied scientific research the following is established: the multiple role of the rotation predetermines the necessity of taking other anti-corruption measures within the fulfillment of it (such as independent examination of level of proficiency of the public sector workers; consistent evaluation of corruption risks and corruption risk management by the means of proxy technologies, and other). It could decrease the rate of corruption to implement the castling move of the Economic Commission for Europe and the Court of the EAEU, including their planning removal to the public authorities of the Union.
Artificial intelligence: legal and socioeconomic integration practices
The purpose of this article is to identify and comprehensively characterize the economic and legal practices of integrating artificial intelligence into social reality, economic processes, and the legal framework, using the United States, the European Union, and Russia as examples. Methods: analysis, synthesis, comparison, retrospective research, economic, sociological, and legal. Results: A comprehensive study of existing economic and legal practices for integrating artificial intelligence into societies with divergent socioeconomic and legal characteristics was conducted. Legal models for legalizing artificial intelligence were identified for the countries in the focus of the study. Practices for implementing artificial intelligence technologies in the economy were analyzed, ranked by industry, and parameters of public reaction to these integration processes were determined. Conclusions: In the foreseeable future, artificial intelligence will increasingly penetrate all spheres of public life. Models of this impact are currently in the process of formation. The following factors will be decisive: The paths and directions of development of artificial intelligence itself as a socio-technological phenomenon; The characteristics and signs of the transforming economic and legal infrastructure of a particular society; The reaction of the general public to the ongoing changes. In the future, three main scenarios for economic and legal transformations under the influence of artificial intelligence integration can be predictively identified: Positive (interaction); Neutral (separation); Negative (collision).
Analysis of legal regulation and judicial practice in the field of control and supervision activities in the Russian Federation
The article analyzes the problems of legal regulation and the practice of applying legislation on state control and supervision in the Russian Federation. It examines the specifics of implementing federal legislation and identifies typical violations of procedural norms during inspections. Based on court decisions of arbitration courts, the article identifies areas for improving control and supervision activities and strengthening legal guarantees. The article was prepared as part of the fundamental research work of the Financial University under the Government of the Russian Federation on the topic: «Development and updating of legal mechanisms for improving the effectiveness and efficiency of control (supervisory) bodies».
The system of principles of public-private partnership: public-law aspect
The objective of the study is to systematize principles as general rules that form the formal legal basis for the implementation of public-private (municipal-private) partnerships. Conclusions. The prospects for improving the principles of public-private (municipal-private) partnerships reflected in Article 4 of the Federal Law of July 13, 2015 No. 224-FZ "On Public-Private Partnerships, Municipal-Private Partnerships in the Russian Federation and Amendments to Certain Legislative Acts of the Russian Federation" are identified. Based on an analysis of the legislation of foreign countries, in order to strengthen the public-legal foundations of the domestic federal law regulating public-private (municipal-private) partnership, it is proposed to supplement the list of principles set out therein with principles of effective management of public-private (municipal-private) partnership projects and environmental protection.
Digital constitutionalism, social security and constitutional human rights in a rapidly changing digital world
The purpose of the study. The article discusses the role and importance of digital constitutionalism, social security, and the transformation of constitutional human rights in a rapidly changing digital world. The process of transformation of legal systems in the context of the development of digital technologies is analyzed. At the same time, it is emphasized that the Digital Constitution, as an instrument of a wise State, can, in our opinion, become a legal instrument that allows us to apply legal mechanisms to solve all those new problems that people face in a globally transforming digital society. The purpose of the study is to identify and identify the features of the interaction of digital constitutionalism, social security and their factorial impact on the realization of human rights in the world of digital technologies of artificial intelligence. Conclusions. As a result of the conducted research, the author substantiates the conclusion that the concept of a Digital Constitution in the context of the constant rapid transformation of modern human life and the digitalization of public relations opens an exit at the international legal level to the formation of new basic principles of a universal nature. The rapidly aging Universal Declaration of Human Rights of December 10, 1948, should be replaced by the "Universal Basic Digital Law of the Community of One Destiny" developed jointly by the Russian Federation and the People's Republic of China.
Compensation for damages in crypto-asset torts
The article examines the problems of compensation for damages caused by torts (civil offenses), the subject of which is cryptocurrency. The authors consider cryptocurrency as an object of civil rights (property) and analyze the difficulties that arise in assessing losses caused by illegal actions with cryptocurrency in kind. Particular attention is paid to the gaps in Russian legislation and contradictory judicial practice: on the one hand, courts increasingly recognize cryptocurrencies as «other property», on the other, victims often face denial of protection due to lack of legal regulation. Recommendations are proposed to improve the legislation of the Russian Federation to ensure effective protection of the rights of victims, including legislative consolidation of the status of cryptocurrencies, the development of mechanisms for the return of stolen digital assets and the uniformity of judicial practice.
Theoretical and legal foundations of the principle of freedom of contract
The aim of this study is to comprehensively analyze the theoretical and legal foundations of the principle of freedom of contract in the Russian legal system through the prism of philosophical, constitutional, and civil law approaches. The article examines the philosophical and legal foundations of freedom of contract, tracing back to the concepts of Immanuel Kant and Bernard Spinoza, where reason is the determining factor in the boundaries of the autonomy of the will. It analyzes the constitutional and legal dimension of contractual freedom as a balance between the liberal concept of autonomy and the social dimension of constitutionalism in the context of structural inequality of bargaining power. The article examines the implementation of the principle of freedom of contract in civil transactions through a discretionary regulatory method, including the equality of parties, autonomy of will, and property independence. Particular attention is paid to the transformation of contractual relations under the influence of the digitalization of the economy, which has given rise to new forms of information and power asymmetry. This article examines the institutional boundaries of freedom of will, defined by imperative norms, requirements of good faith, and the protection of public interests. It also analyzes case law demonstrating the transition from formal equality to substantive justice through the development of the doctrine of unfair contractual terms. The author concludes that the principle of freedom of contract is a dynamic institution structured by three components: procedural autonomy in contract formation, substantive autonomy in determining the content, and the dynamic adaptability of obligations. The functional purpose of this principle is to ensure a balance between private initiative and public interests, legal certainty, and adaptability to economic challenges in the context of the digital transformation of civil transactions.
Forensic identification of a person: innovations in methods and practices; biometric technologies; empirical opportunities in the field of criminal justice; specialized expertise
The purpose of the study. The article analyzes issues related to the forensic identification and diagnosis of a person: innovations in methods and practices; biometric technologies; empirical opportunities in the field of criminal justice; specialized expertise. Conclusions. At the present stage, criminology, in methodological, and especially in empirical terms, due to digitalization and the general growth of scientific and technical development, is experiencing rapid growth, which is reflected in the expansion of the general range of forensic techniques and biotechnologies in the field of human identification, and in the hardware and software of existing techniques (which gives them a greater accessibility in the application plan). The expansion of the range of biotechnologies in the field of forensic identification of a person increases the list and overall potential of specialized forensic examinations and has a positive impact on increasing the level of evidentiary capabilities in criminal proceedings. The increase in the level of development of this area in criminology is socially conditioned and has state significance, as it contributes to an increase in the overall level of security in society and increases the potential of relevant state structures in overcoming threats such as extremism and terrorism. Innovations in methodology, technology and practice in the field of using the capabilities of biotechnologies in human identification issues contribute to a more objective solution of the tasks of criminal proceedings and significantly enrich and increase the evidentiary potential of law enforcement agencies (due to the emergence of new sources of objective evidence) in the fight against crime. The use of complex forensic systems based on a combination of biometric and digital information technologies significantly contributes to solving the tasks facing law enforcement agencies and relevant government agencies and significantly increases the effectiveness of their activities in the field of public and state security.
Trademark infringement in the creation and commercialization of virtual assets within the metaverse
The paper examines the distinctive features of the criminal-legal qualification of the unlawful use of means of product individualization (trademarks), regulated by Article 180 of the Criminal Code of the Russian Federation (CC RF), concerning the issuance (minting) and circulation of virtual assets (Non-Fungible Tokens, or NFTs) within decentralized environments. The objective of this research is the investigation and subsequent development of conceptually substantiated proposals aimed at resolving systemic legal conflicts that arise when applying the norms of substantive criminal law to acts involving the infringement of exclusive trademark rights within the context of the transboundary, anonymous, and speculative digital economy of the metaverse. As key findings, the study puts forward reasoned solutions that seek to adapt both the principle of jurisdiction and the corpus delicti to the realities governing the circulation of NFTs. Firstly, concerning the determination of the place where the crime was committed, it is proposed to abandon the practice of basing jurisdiction on the physical location of the perpetrator's device. Instead, the principle of jurisdiction by effect should be applied, whereby the territory of the Russian Federation is recognized as the place of the crime if the rights holder who incurred major damage is registered in Russia. Secondly, for the qualification of the repetition element, the mass minting of NFTs accomplished through a single smart contract is proposed to be qualified as a single continuous offense. Thirdly, regarding the calculation of major damage, the necessity of excluding the speculative market value of the NFT is substantiated. Consequently, the damage should be definitively calculated as the aggregate sum of the potential licensing remuneration (royalty) and the documented costs associated with suppressing the infringement. As an alternative de lege ferenda proposal, it is suggested that the legislative provision «major damage» within the disposition of the article 180 CC RF be substituted with «extraction of illicit income in a large amount».
Current aspects of the selection and application of certain preventive measures: the final results of the study
The article discusses problematic aspects of the selection and application of preventive measures not related to detention and bail. The purpose of the study is to improve the current criminal procedure legislation governing the activities of law enforcement officials in choosing and applying preventive measures not related to detention and bail, as well as the practice of its application. In the course of the conducted research, the author solved the following tasks: the history of the formation and development of the institute of preventive measures is investigated; The classification of preventive measures is considered; the procedure for the selection and application of individual preventive measures is analyzed; the practical aspects of the selection and application of preventive measures are summarized and analyzed; the author's proposals for improving the norms of criminal procedure legislation forming the institution of preventive measures are developed and substantiated. The conclusions and suggestions formulated by the author are important for the theory of criminal procedure and law enforcement practice.
Legal framework for the educational activities of the Russian Orthodox Church: historical and legal discourse
Topic: The article examines the historical and legal aspects of the legislative framework governing religious education in the pre-revolutionary and Soviet periods of Russian state and legal history. It identifies the key features of doctrinal understanding, legislative regulation, and the application of laws on Orthodox education across different historical stages. Goals/objectives: The main goal of the study is to identify the principal features and historical patterns that shaped the evolution of legal policy in the sphere of religious education in Russia. Methodology: The research employs general scientific methods (dialectical, analytical, and synthetic), as well as specific legal methods, including formal-legal, historical-legal, and comparative-legal approaches. Results/conclusions: The study argues that the scholarly examination of the legal regulation of the educational activities of the Russian Orthodox Church within a historical-legal discourse is particularly relevant today, given the substantial transformation of legal consciousness in contemporary Russia, which builds upon national legal traditions supporting balanced, sustainable, and effective legal development. It is further determined that, at various historical stages, state legal policy in the field of religious education was formulated with consideration for the moral and ethical dimensions of the spiritual and educational mission of religious associations and its social effectiveness.
The criminal law mechanism for forming a system of physical evidence in criminal cases: issues of comparison
The study presents an overview of opinions on the criminal-legal significance of physical evidence in a criminal case. The identified problems in the formation of a system of physical evidence made it possible to formulate a legislative model of types of physical evidence and their correspondence to specific elements of crimes (a practice-oriented criminal-legal list of physical evidence). Differences in the dispositions of the elements of crimes, located in six sections of the Criminal Code of the Russian Federation, imply clear differences in types of objects, documents, traces—objective data indicating the presence (or absence) of elements of a crime. The legal positions of the Constitutional Court of the Russian Federation, formulated in the Resolution of June 19, 2023, No. 33-P on the nature of physical evidence, a discrepancy was identified in the provisions of Article 82 of the Criminal Procedure Code of the Russian Federation 'Storage of Physical Evidence,' which do not comply with several articles of the Constitution of the Russian Federation to the extent that these provisions serve as grounds for the destruction of physical evidence in two or more criminal cases. In this regard, in this study, the authors proposed examining the criminal-legal significance of physical evidence from the perspective of the totality of evidence in a criminal case.
Criminal-legal protection of procedural sovereignty of the Russian Federation (Article 2941 of the Criminal Code of the Russian Federation): on some aspects of the legislative innovation
Combating the illegal implementation of investigative and other procedural actions, as well as operational-search activities, in the Russian Federation led to the addition of Article 294¹ to the Criminal Code of the Russian Federation. This study examines individual aspects of the criminal-law protection of the procedural sovereignty of the Russian state, as presented in this legislative amendment. The authors explore the essence of the crime that infringes on the sovereignty of the Russian Federation in the sphere of justice through the prism of the elements of the crime. An analysis of the criminal-law norm contained in Article 294¹ of the Criminal Code of the Russian Federation revealed the characteristics of a socially dangerous act as a characteristic of the objective aspect of this crime, which has specific forms of influence applied specifically by foreign entities. Another characteristic of the crime is concentrated in the legislative formulation of special entities—a foreign official or an official of a public international organization or international body in which the Russian Federation does not participate. The legal significance of regulating the activities of such officials in the Russian Federation lies in the creation of a mechanism for holding criminally accountable those who, by abusing their position, violate the fundamental principles of Russian law and undermine the foundations of state authority. The article concludes that establishing criminal liability for obstructing interference in the activities of state authorities of the Russian Federation (Article 294¹ of the Criminal Code of the Russian Federation) is an important element of ensuring sovereignty and law and order, a preventative measure aimed at preventing transnational interference in the national justice system. However, the authors are cautious in predicting how effectively the established legislative prohibition will ensure criminal law protection of the procedural sovereignty of the Russian Federation.