Economic Problems and Legal Practice

The purpose of the research. The article discusses the characteristics of the legal basis of civil service in the Russian Empire during the reign of Emperor Nicholas I. The author reviews such problems as the governmental service and the elective service. The purpose of the research is to reveal the key aspects of civil service during this historic period in accordance with the legislative norms of the Digest of Laws of the Russian Empire of 1832 and 1857. It is necessary for further expansion and deepening of scientific knowledge about the history of the state and law of Russia in the 19th century. Results. As a result of the research, the author comes to the conclusion that the legislation on civil service received an extremely intensive development during the reign of Emperor Nicholas I. The Digest of Laws of the Russian Empire regulated in detail and comprehensively all the activities of civil servants, starting from their entry into service and ending with retirement benefits. The law reflected such issues as the conditions of entry into the civil service, the procedure for recruitment, promotion to the ranks, the definition of rights, privileges, duties, restrictions and prohibitions applied to civil servants, their dismissal from service and pension provision. In addition to the governmental civil service the legislation paid due attention to various aspects of elective service, that is service for the election of nobles, urban and rural inhabitants.

The article is devoted to identifying the features of the legal regulation of the provision and use of forests for the purposes of geological exploration, exploration and mining. As a result of the analysis of regulatory legal acts, in particular, the provisions of forest legislation on the provision of forest plots for use in relation to land legislation and legislation on subsoil, as well as materials of judicial and arbitration practice, the conclusion is proved that, despite the regulation of the current land and forest legislation, as well as legislation on subsoil, the procedure for granting and the use of forests for the purposes of geological exploration, exploration and mining, a number of problematic issues still remain unresolved, controversial and relevant, which often leads to litigation.

The article investigates the impact of low tax jurisdictions certain countries in the European Union on the economic security of the state. The author analyzes the relationship between the tendency to withdraw revenue to low tax jurisdictions and the tasks of ensuring the sovereignty of the state, including fiscal risks of states. Based on the definition of tax jurisdiction as the power under national legislation to impose tax levies through its fiscal authorities, the authors discuss the essence of this concept and its relationship to the tax liabilities of individuals and legal entities. The author examines known examples of capital withdrawals to low tax jurisdictions within the European Union and their impact on the state's economy. The article highlights the phenomenon of offshore as an instrument of unfair tax competition. The author provides different perspectives on the conceptual apparatus of the term definition of offshore, discussing its impact on the international economy and emphasizing the negative aspects of unfair tax competition of individual EU countries. Based on the definition of offshore as territories or countries that establish a preferential tax regime, the author analyzes the privileges available to offshore companies, such as simplified reporting and confidentiality of business owners' data. The negative aspects of unfair tax competition stemming from the use of offshore are discussed in order to identify their potential threats to the economic stability of states. The analysis of offshore practices within the EU complements the context of the discussion of the role of offshore in the overall context of the world economy. This emphasizes the diversity of offshore practices and the impact on global tax strategies and financial policies. The author leads to the conclusion about the direct impact of European offshorization processes on the tax security of the Russian Federation.

The article examines the main directions of adaptation and implementation of the Sustainable Development Goals (SDGs) in the legal system of the Russian Federation. Thus, the authors note that at the first stage, various state structures, public associations and large organizations have already included in their internal documents and strategies provisions on the importance of creating conditions for the implementation of sustainable development ideas in the country, which, unfortunately, is not universal, but it is public authorities that play a major role here. Attention is focused on the development of its own model of state support for sustainable development in the Russian Federation. The current legislation on the topic under study and law enforcement practice are analyzed. The authors have made reasonable conclusions that some of the SDG objectives are embedded in the main strategic and program documents of the Russian Federation, therefore, the main task remains implementation in practice. Also, the global nature of the issue under consideration, the effectiveness of its solution is possible with the participation of international organizations, forums, programs, conventions and agreements, while implementing some of the tasks and goals at the regional level within the framework of national state policy.

The purpose of the study. Today, the issue of state financial control over electricity market participants has not been sufficiently studied in the scientific literature. The existing developments on the issue of state financial control do not take into account industry specifics. The article discusses the issues of state financial control over electric grid companies, as it is easier to understand the industry specifics of such control using the example of such organizations. In the article, the author offers his definition of the term «state financial control over electricity market participants», identifies special groups of methods and individual methods applicable to electric grid companies, classifies the types of such control for such organizations and notes the weak effectiveness of current control. The author suggests improving such a key function of the state by involving the Ministry of Energy of the Russian Federation more in this process, namely, the procedure of state financial control over electric grid companies should be supplemented by involving all costs of such organizations of the Ministry of Energy. Indeed, in the current state of affairs, the Ministry is involved only in approving the costs of investment projects, and this is only a small part of the costs of electric grid organizations. Such a step will significantly strengthen control over the spending of state-controlled finances, only slightly complicating it.

This publication is devoted to a comprehensive description of the current state of Russian information policy in terms of actual management practices and the legal and regulatory mechanism. The tasks of formulating the author's relevant concept of information policy, conducting a block (cluster) analysis of the main directions of information policy implemented in actual Russian political and legal practices, establishing legal problems of the current state of Russian information policy and forming proposals for resolving the identified difficulties are being solved. The following research methods are used: discursive and system-structural approaches, block (cluster) analysis, formal-legal method, literal, complex and contextual interpretation of legal norms. The author proposes the concept of information policy as an independent direction of the internal government course operating in the national political and legal order, expressed in the implementation by public authorities and civil society institutions of normative, managerial, broadcasting, preventive, suppressive and signaling measures within the established competencies aimed at ensuring a unified information exchange within the country and maintaining the information security regime. The propaedeutic, broadcasting, formal-legal, protective, control and supervisory, and suppressive blocks of Russian information policy are identified and characterized. The problems of the current state of information policy related to the absence of a codified comprehensive regulatory legal act on the issue of information legal relations and typology of information products are identified, and ways to eliminate the identified problems are proposed. In conclusion, it is argued that the suggested directions for improving the legal regulation of information policy will not only provide a more substantive disclosure of the main lines of the state’s information agenda but also help systematize and classify different types of information to establish clear legal regimes for its dissemination.

The article analyzes possible ways to stimulate the development of intellectual property rights protection in the context of restrictive measures in the Russian Federation. The focus is on stimulating lending secured by intellectual property. The practical aspects of stimulating lending by foreign governments are analyzed. Proposals have been prepared to improve the legal regulation of intellectual property in the Russian Federation in order to stimulate the development of this business in the context of the sanctions confrontation.

The presented study criticizes the importance of observing the notarial form of transactions involving shares in ownership of real estate. The various legal positions of judicial practice are analyzed, based on an ambiguous interpretation of the norms of general and special laws. The authors highlight the problem of ignoring the general rule about the need for a notarized form of transactions and warn about the possibility of nullity of the transaction if these rules are not followed. As a result, the consequences of invalidating the transaction can lead to serious legal problems. The conclusions drawn by the authors make it possible to verify that even if there is a formal certification of the transaction by a notary, this does not always guarantee its legality and enforceability. The key aspect in legal relations is not only the observance of form, but also the observance of the principles of fairness and good faith.

The current Russian legislation is characterized by the lack of a systematic approach to regulating relations between creditors in connection with their participation in a bankruptcy case. The main reason for this is that the creditor community is not granted the status of an independent entity within the framework of bankruptcy procedures. Determining the legal nature of this community, including the issue of its legal capacity, is a key condition for the formation of an effective system of legal regulation of insolvency (bankruptcy) relations. The purpose of the study is to determine the legal nature of the creditor community within the framework of bankruptcy procedures, analyze its characteristics and legal status, as well as substantiate the need to recognize its partial legal capacity for the formation of an effective system for regulating the interaction of creditors. The study is aimed at identifying systemic gaps in Russian legislation through a comparative analysis of domestic and foreign experience. Based on the results of the study, the author concludes that the creditor community has partial legal capacity, exercising its rights exclusively within the framework of insolvency (bankruptcy) legal relations. The subjectification of the creditor community as a bearer of common interests for all creditors entails the endowment of creditors, as participants in such a community, with a set of mutual obligations.

The article examines the peculiarities of the legal status of persons who voluntarily report corruption offences (whistleblowers, complainants). The authors introduce the reader to the definitions of the concept of ‘whistleblower’ that currently exist in legislation and legal doctrine, consider the types of such whistleblowers, characterize their legal status based on the norms of various branches of law, and consider some types of protection measures applied to this category of persons.

The article examines current issues in the qualification of extremist crimes committed through social networks and messaging applications. The research aims to identify the specifics of extremist activities in the digital space, analyze the challenges arising in law enforcement practice, and propose ways to improve the methodology for investigating this category of crimes. Based on the analysis of legal regulations, academic literature, and judicial practice materials, the author concludes that there is a need for further legislative development, implementation of new technological solutions, and strengthening international cooperation in countering extremism on the Internet.

During the period of the special military operation and the tense geopolitical situation in the Russian Federation, there have been more cases of sabotage against telecommunication infrastructure, including communication lines, facilities, and communication equipment, such as mobile radio telephone base stations. An analysis of the emerging law enforcement practice reveals a number of challenges faced by law enforcement agencies and courts when it comes to qualifying such acts. In particular, attention should be paid to the difficulties in distinguishing between the crimes covered by Articles 205 and 281 of the Criminal Code of the Russian Federation. Additionally, there is a need to accurately identify and describe the object of the encroachment. Considering the above, this article explores certain problematic aspects of the classification of this type of offense, including the definition of the object, the objective side, and the target orientation. Based on an analysis of the most common targets of encroachment, appropriate amendments to Article 281 of the Criminal Code are proposed in order to better reflect the essence of these objects.

The task. To consider current issues of development of international customs cooperation of the EAEU with international and regional organizations, integration unions, including the World Customs Organization, special UN agencies, third countries in the field of customs regulation and prepare proposals for the development of such cooperation. Conclusions. The article comprehensively examines the areas of international customs cooperation between the EAEU and subjects of international law that need to be developed within the framework of Eurasian integration. Social consequences. Conducting a study is associated with the implementation of the Main Directions of International Activities of the EAEU, which are annually approved by the presidents of the EAEU Member States. Practical value. The results of the study are of interest to the customs cooperation block of the Eurasian Economic Commission (EEC) and can be used by specialists of the customs authorities of the Member States of the Union, the EEC experts to organize international customs cooperation. The article is recommended to researchers, teachers, students, graduate students and other categories of students in the Russian Customs Academy, in other universities and the WCO regional training centers in the specialties «Customs» and «Jurisprudence». Originality/value. The research material is based on an analysis of the practical aspects of the activities of the Commission, the Customs Services of the Union Member States, the WCO and is the result of a comprehensive study of the issue of improving international customs cooperation.

The purpose of this study is to establish and systematically describe the main problems of the use of artificial intelligence within the framework of institutional economics. The paper argued the following conclusions. Artificial intelligence has the potential to fundamentally change the economy: many traditional economic activities will soon become a thing of the past, and they will be replaced by approaches related to the platform use of AI. It has been established that artificial intelligence will reduce costs and increase productivity in various industries, optimise decision-making processes, and partially overcome people's cognitive limitations and biases by generating multiple solutions to economic problems. At the same time, each of these options carries risks and threats. It is shown that artificial intelligence can reduce the problem of bounded rationality, but it is impossible to consider it as a tool for solving the main economic problem. The use of artificial intelligence will contribute to the transformation of institutional frameworks, the creation of new markets, norms and rules, which over time will predetermine the emergence of new economic institutions that will have a determining influence on the development of human civilization.

Energy exports are an essential element of the global economy, directly affecting the growth and competitiveness of countries. In the context of global changes in energy markets, such as the transformation of energy systems, the transition to green energy, as well as increasing competition and changing price trends, government regulation plays a key role in ensuring energy security and national interests. Mechanisms for regulating foreign trade, such as licensing and quotas, contribute to the effective management of energy exports, the protection of the economy and the fulfilment of international obligations. In particular, the impact of OPEC+ quotas on oil production in Russia demonstrates the importance of regulation in ensuring the stability and growth of the oil and gas sector. Linear regression analysis models confirm that revenue and oil production in Russia depend on a number of factors, including OPEC+ quotas, demand and oil prices on the global market. Gazprom's example illustrates how government policies and international agreements such as OPEC+ affect the strategic planning and financial results of oil and gas companies.

The purpose of this article is to conduct a study of the features of compliance control in the context of management and digitalization of the organization's audit activities, countering the legalization of proceeds from crime, and financing of terrorism (AML/CFT). The theoretical significance of this article is the analysis and systematization of scientific research related to the mechanism of functioning of compliance control in the context of management and digitalization of auditing activities of the organization, AML/CFT. The practical significance of the presented research is that the main reasons and conditions for the functioning of compliance control have been established in the context of: management and digitalization of the auditing activities of an organization, AML/CFT, providing such an opportunity, and can be applied in a wide variety of fields of activity. The conclusions obtained in the course of the study are as follows: the scientific research related to the mechanism of functioning of compliance control in the context of management and digitalization of auditing activities of the organization, AML/CFT, the features of its development in modern conditions.

The relevance of the study is due to the need to understand the importance and role of social media in the lives of modern Russians in connection with the need to find the most effective digital platforms for communication, due to either the prohibition of a number of social media to operate in the Russian Federation or the restriction of access to them. The purpose of the study is to analyze the Russian social media market in the context of import substitution. Research objectives are to clarify the concepts of «social media» and «social networks»; to identify the features of the Russian social media market; to analyze forecasts for the development of the domestic social media market. Research methods consists of review of scientific literature, analysis of statistical information and research results of consulting agencies. The results are the correlation between the concepts of «social media» and «social networks» is clarified; a brief overview of the global social media market is carried out; the key trends of a contemporary social media market are revealed; an analysis of forecasts is given.

The purpose of the research. The article examines the problems of legal and tax practice of VAT recovery by the receiving party when replacing assets of a bankrupt debtor as a legally regulated process of transferring property from the debtor to a joint-stock company. The specific practice of the procedure of VAT recovery by the receiving joint-stock company when replacing assets, transferring pledged property and tangible assets off-balance sheet is analyzed. Conclusions. Judicial resolution of tax consequences of VAT recovery in case of asset replacement of a bankrupt debtor obliges the receiving joint-stock company to make reasonable accounting and tax decisions on VAT refund from the budget.

Task. The article reveals the essence of the eventuality principle. The eventuality principle does not guarantee complete avoidance of risks, but allows the organization to be more prepared for possible events and minimize negative consequences. The application of this principle requires constant monitoring, adaptation and training. Events are presented as a management resource that must be understood how to use in risk management. The problem is the lack of a concept for applying the eventual approach to risk management. The subject of the study is a model of the eventuality approach to risk management of organizations. Model. A model of the eventuality approach to risk management of organizations has been formed. This work is built on the foundation of generally recognized scientific principles and works of both domestic and foreign scientists in the field of the eventuality approach. A set of general scientific methods of cognition was used as a research toolkit, including dialectical, complex and systemic approaches, as well as methods of scientific abstraction, comparative analysis, synthesis, modeling and decomposition. Conclusions. The eventual approach is an important component of an effective risk management system in organizations, allowing to prepare for various scenarios and minimize negative consequences. Practical value. The practical application of the eventual approach in risk management of organizations includes certain aspects related to the identification of potential events, assessment of probability and consequences, development of a response plan, monitoring and adaptation. Originality. Development of a model for the application of the eventual approach in risk management of organizations.