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
Memoirs of the Russian Orthodox Church clergy and laity as a source for historical and legal research of state-religious relations in the USSR in the 1940s–1980s
The purpose of the research. This article analyzes published personal journals, memories, and biographies (primarily those written by clergy and laity of the Russian Orthodox Church) that characterize the model of state-religious relations in the USSR during the 1940s–1980s, as well as specific aspects of its legal regulation and enforcement. The study is based on a corpus of 137 selected works, chosen according to the source type and status of their authors. These works are classified and synthesized; the issue of their reliability and representativeness is discussed. Also, the author describes the range of issues with regard to mechanisms of legal regulation of state-religious relations in the USSR. Results. Personal memoirs and biographical literature of ROC clergy and laity in the 1940s–1980s are crucial for studying the legal regulation of state-religious relations in the USSR. They help reveal the specifics of the legal consciousness of Soviet believers and uncover the informal mechanisms, through which state-ROC interaction was implemented. Yet, numerous recollections of clergy and laity published by today’s church media are predominantly general and unspecific; the ‘burning issues’ of legal regulation of state-religious relations in the USSR are largely absent. The primary focus of the memoirs is the life of the ROC under persecution, encompassing questions of survival and the Church's adaptation to the realities of Soviet religious policy. With the exception of a small segment of the sources, the memoirs do not address the problem of the ROC's agency as a political actor, nor do they raise questions of the Church's responsibility for collaboration with the Soviet authorities, or the excessive alignment of Church interests with those of the state. This omission points to promising directions for future legal, historical, and theological research.
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The role and place of law in the battle for artificial intelligence
Artificial intelligence (AI) technologies, systems, and algorithms 3are steadily evolving. States are emerging that seek to take a leading position in this process. “Strong” AI will certainly give undeniable advantages to those who will be the first to develop it and enlist its support. Therefore, it seems necessary and timely to consider the role and place of law in the battle for AI. The author proceeds from the objective-subjective setting of the world, assuming the emergence of AI as part of objective reality and an objective process of human development. Scientific novelty, theoretical and practical significance are determined by the purpose of research, the range of sources and problems studied. As a result, the author comes to the conclusion that not only whose AI is strongest matters, but also the country whose legal standards become the world language of AI wins. Through the prism of three axes, including stimulating tools (sandbox, State standards (GOSTs, etc.), protective mechanisms (safety ethics, criminal norms, etc.) and geopolitical aspects of the struggle for standards, regulatory models of Russia, China, the United States of America and the European Union in the field of artificial intelligence are analyzed. In this context, possible links between countries in the world in modern times under conditions of multi-polarity are analyzed. An optimal legal strategy for Russia is proposed, and the author concludes that the best way forward for Russia lies in a flexible development model based on incentives + security and exporting norms and standards through EAEU and BRICS followed by disseminating them with support for initiatives in global governance, such as those expressed by Xi Jinping at the Shanghai Cooperation Organization summit in September 2025 as a step towards the “win-win” scenario.
Trends in the implementation of color revolution technologies in the territory of the Russian Federation and legal measures to prevent them
The purpose of the research. Today, the relevance of studying the topic of color revolutions is due to the fact that, having failed to secure victory in a proxy war, the West is seeking ways and methods to force Russia to submit to its dictates and return our country to the chaos of the 1990s, when much of the former USSR's economic potential was plundered and foreign companies operated unchecked in the post-Soviet space. These challenges require an in-depth analysis of their mechanisms, the development of a clear legal framework, and coordination of actions not only by all state authorities but also by civil society. Conclusions. The conclusions of the study confirm the significance of researching the technology of color revolutions, which currently, according to the authors, represent one of the key threats to the public security of the Russian Federation. At the same time, the use of this technology is multi-faceted, due to its high level of sophistication, complex structure, and multi-stage nature. Nevertheless, our state's arsenal has all the means to counter this technology.
Legal support and practice of environmentally sound waste management in the field of railway transport
The activity of railway transport is accompanied by the formation of a large amount of waste of various hazard classes, which are sources of negative impact on the environment. In this regard, ensuring the environmentally sound management of production and consumption waste is a task and one of the main directions of corporate environmental policy and management in the field of railway transport. The article describes and justifies the need to take into account the specifics of the types of waste in railway transport, the degree of their impact on the environment, depending on the hazard class in the organization and implementation of activities in railway transport, including rail transportation of waste, including hazardous waste. As a result of the analysis of industry documents defining environmental policy in the railway sector, including waste management, as well as practical experience in implementing the best available technologies (BAT) at Russian Railways, the positive dynamics of achieving national goals and objectives in the field of waste management, reducing the volume of their formation, disposal and burial, increasing recycling and reuse during the transition to a closed-loop economy. The existing legal problems are highlighted, the solution of which is necessary to improve legal support and improve the efficiency of waste management in railway transport. The interdisciplinary approach, the method of systematic analysis of statistical data, strategic planning documents, as well as the provisions of the concept of sustainable development were used as the methodological basis of the study. Their application made it possible to provide an objective assessment of strategic planning, management and legal support for waste management in the field of railway transport, as well as to substantiate proposals for their optimization. The results include conclusions and proposals for improving transport legislation; ensuring consistency and correlation of railway industry strategies, including provisions on waste management, with strategic planning documents in environmental, transport, innovation, investment and other areas.; about the need to take into account the specifics of waste types and the specifics of the stages of their handling in railway transport in standards, other technical regulation documents, regulatory and technical documents, reference books of the best available technologies, recommendations in the field under study.
Financial and legal regulation of compulsory social insurance in Russia: challenges of digitalization and areas for improvement
Goal. Taking into account this goal, the scientific article contains an analysis of the financial and legal regulation of compulsory social insurance in Russia in the context of historical, legal, institutional and functional approaches. It is shown that the modern model of compulsory social insurance combines insurance principles with a high degree of state participation, centralization of management and significant dependence on transfers from the federal budget. The deformations of the regulatory legal framework of the compulsory social insurance system are highlighted, as well as the legal risks and legal opportunities of digital transformation in the field under consideration. Methodology. In preparing the scientific article, a set of scientific methods was used, including general scientific, private scientific, special legal methods (analysis, synthesis, historical-legal, comparative-legal, formal-legal, and others), which made it possible to identify modern challenges for the compulsory social insurance system from the perspective of law and digitalization and formulate the main directions for improving financial and the legal foundations of this system. Conclusions. The authors of the article set priorities for improving Russian legislation on compulsory social insurance: systematization of legislation, strengthening guarantees for the implementation of digital rights of insured persons, adaptation of compulsory social insurance to platform employment and institutionalization of non-judicial protection of social rights.
Legal regulation of cybersecurity in the Republic of Chile
This article focuses on the analysis of the new Cybersecurity Law of the Republic of Chile No. 21.663, which entered into force on March 26, 2024. This law establishes the legal and institutional framework, principles, and general rules for structuring and coordinating cybersecurity activities in the country. The article reveals the key provisions of the law, the rules delineating responsibilities between essential service providers and operators of vital importance, as well as the obligations, infractions, and penalties applicable to them. The paper examines the new institutional structure of cybersecurity, headed by the National Cybersecurity Agency (ANCI), and describes the principles of coordination and regulation within this system. It discusses the infractions and penalties for non-compliance with the law, with infractions being classified as minor, serious, and very serious, depending on factors such as the risk to personal data, intention, and damage caused. The author emphasizes that the list of definitions and guiding principles presented in the text of the law will play a significant role in the interpretation and implementation of the law at all levels and will have a significant impact on other regulatory bodies, thereby ensuring the coherence of actions and measures related to cybersecurity at the national level.
Cryptocurrencies in Russia: from legal uncertainty to an experimental legal regime
The article is devoted to a comprehensive analysis of cryptocurrencies as an object of legal regulation in the Russian Federation. The relevance of the study is determined by the rapid integration of digital assets into the economy amid the persistent legal uncertainty regarding their legal nature. The aim is to trace the evolution of the Russian legislator's approach from a lack of regulation to the formation of an experimental legal regime. The methodology includes formal legal analysis of legislation, generalization of judicial practice, and a comparative legal approach. The authors thoroughly examine the legal definitions of digital currency and digital financial assets, identifying their key differences. The paper substantiates the classification of cryptocurrency as "other property," analyzes the tax regulations introduced in 2025 that recognize it as property for tax purposes, and identifies related problematic aspects (confirmation of expenses, classification of income). Based on the analysis of court practice, the absence of a uniform approach to the legal qualification of cryptocurrencies is stated. In conclusion, forecasts are made regarding the implementation of an experimental legal regime for qualified investors, and specific measures for legislative improvement are proposed, including the adoption of a framework federal law and amendments to codified acts. It is emphasized that the implementation of these proposals will create a balanced legal environment conducive to the development of the digital economy and the minimization of associated risks.
Taxation of electricity market participants in the context of technological losses of electricity in power grids
The purpose of the study. The issue of accounting by tax authorities for the purposes of calculating corporate income tax and VAT of technological losses of electricity in electric power equipment and electric networks causes a lot of controversy in the electricity market. Currently, technological losses of electricity in electric grids are calculated by the Federal Tax Service based on the electricity loss rates calculated by regional energy commissions for each year for the needs of tariff setting. At the same time, the very magnitude of such losses should be calculated based on the characteristics of the equipment itself, its location and age, which is not taken into account by racks. Losses calculated for tariff setting affect the price of electricity in the region and may be artificially underestimated by the racks for political reasons, and electric grid companies are legally required to buy the entire volume of such losses. This approach does not take into account the physical properties of the equipment, such as wear, season, weather, and the climate zone in which the equipment is located. To solve this problem, we propose to supplement paragraph 7 of Article 254 of the Tax Code with subparagraph 3.1, which defines the procedure for calculating technological losses for the electricity market, as well as introduce coefficients of seasonality, climatic zone and wear. In order to unify tariff setting and state financial control in the electricity market, as well as calculate standards for technological losses of electricity in electrical equipment, it is proposed to create an executive authority authorized in the electricity market — the Federal Electric Power Service.
Russia–China–USA in the race for artificial intelligence: points of intersection and prospects
Artificial intelligence (AI) technologies, systems, and algorithms are steadily evolving. At the same time, the strategies for the race for AI of the Russia, China, the USA, and the European Union (EU) reveal the formation of parallel paths (in terms of standards, approaches to providing access to data for AI development, etc.), along with common issues for all AI developers (the need for electricity, leading to the need to address the issue of energy supply for data centers, etc.). Therefore, it seems necessary and timely to consider possible scenarios for developing relations, cooperation, and interaction between countries such as Russia–China, China–USA, Russia–China–USA, taking into account the role and position of the EU in these processes. The author proceeds from an objective-subjective approach to the world, considering AI as part of an objective reality and an objective process of human development. The scientific novelty and theoretical and practical significance are due to the purpose of the research, the range of sources and problems studied. As a result, the author concludes that the scenarios for further development of AI are different. They include a realistic scenario, where the path to dialogue is through fragmentation of spheres of influence and targeted cooperation in “neutral” fields such as creating an international database for fighting AI crime, conducting joint research on climate and medicine using AI for data analysis. There is also an optimal scenario, which balances technological progress, geopolitical stability, and ethical considerations. This scenario is based on a multi-level strategy consisting of a set of tracks, including technological priorities, existential risk management, and geopolitical stabilization and economic transformation. The article also provides the author's assessment of the physical, philosophical and sociological grounds for choosing the path of national leaders — heads of states.
Analysis of the impact of sanctions on Russia's technological development: comparative assessment of the impact of the USA and the EU (2010–2025)
The article provides a comparative analysis of the main focus and effectiveness of the sanctions imposed by the United States and the European Union on Russia in the technological field. Based on an analysis of Russian and Western patent laws, it is established that the effectiveness of these sanctions is facilitated by the regime of use of inventions established in the Civil Code of the Russian Federation, which allows foreign patent holders to import finished products rather than establish production in Russia. This has made the development of innovative sectors in the Russian economy directly dependent on the current interests of the West. The article also proposes measures to address this issue at the regulatory level.
Legal aspects of the embryo status: theory and practice
The article provides a detailed analysis of the legal aspects of the status of an embryo created using assisted reproductive technologies (ART) in the Russian legal system. It is noted that the current legislation does not clearly define the status of an embryo, as a result of which it is not recognized as a subject of law and does not have independent legal capacity. An embryo is considered primarily as a special type of biological material, and not as an independent person, which predetermines the specifics of its legal regime. Issues of storage, use and destruction of embryos are regulated by medical and ethical standards, and not by civil or family law. In judicial practice, disputes over the fate of embryos are qualified as disputes over biological material, and not over a subject of law, which is confirmed by examples from court decisions. At the same time, a progressive trend is noted in protecting the rights of children born using ART, including recognition of their right to inheritance and social benefits. The need to improve legislation aimed at establishing a special status for the embryo, developing special regulations governing issues of handling embryos, as well as ensuring a balance of interests of all participants in ART and compliance with ethical standards is emphasized.
Definition of the uniformity of goods and services in judicial practice: overcoming the material-immaterial dichotomy
The article is devoted to the analysis of criteria for establishing the uniformity of goods and services in the examination of applications for registration of trademarks and service marks and the resolution of disputes on infringement of exclusive rights. The purpose of the article is to systematize key approaches to determining the uniformity between heterogeneous objects — goods and services, as well as to develop proposals for improving law enforcement practice in this area. It is established that the classical criterion of the materiality/immateriality of an object is insufficient to conclude that there is no uniformity. Special attention is paid to the analysis of contradictory judicial practice, in particular, the issues of uniformity of catering and food services, as well as retail trade services and the goods themselves. As a solution, it is proposed to use a multifactorial assessment approach to determine the uniformity of goods and services, which will reduce legal uncertainty and increase the predictability of court decisions.
The relationship between the categories of "reliability" and "responsibility" in the system of legal regulation and the use of electronic signatures
The purpose of the study. The article examines the legal mechanism that ensures the legal significance, reliability (security) and legal consequences of operations carried out by individuals and legal entities in the digital space using the electronic signature infrastructure. The purpose of the study is to analyze the legal structure and functions of an electronic signature for identifying individuals and legal entities operating remotely, certifying their identity and legal personality, as well as confirming the origin, authenticity and integrity of documents in electronic form. When comparing different legal approaches to electronic signatures, the focus is on the "hybrid" approach typical of Russian law. The specifics of legal relations with the use of a qualified electronic signature are indicated, as well as the criteria for its "reliability" provided for by law for conducting operations in digital format. Conclusions. Within the framework of the "hybrid" approach, all types and technologies of electronic signatures are recognized, but a qualified signature is considered the most "reliable" and has unconditional legal significance. It is concluded that Russian law has both technological and legal factors and criteria of reliability (security) applied to qualified signatures, including federal state control (supervision) in this area. An integral legal component of "reliability" is the responsibility of entities providing trusted services (certification centers), which includes a mechanism for risk management and compensation for possible damage. At the same time, the author considers it advisable to fix in legislation also the possibility and conditions for limiting the scope or degree of responsibility of certification centers or other persons providing services related to the use of electronic signatures.
A legal concept model of the metaverse in the field of intellectual property protection in the digital environment
The modern digital environment, characterized by the rapid development of virtual and augmented reality technologies, creates the prerequisites for the emergence of a new legal reality — the metaverse, within which traditional civil law institutions, including the sphere of intellectual property, are being transformed. The emergence of the metaverse as a distinct form of digital interaction reveals the limitations of existing legal mechanisms for protecting intellectual property rights, which do not consider the specific nature of the digital environment. The problem of legal regulation lies in the lack of understanding of the status of the digital environment and the legal nature of the technologies that constitute the metaverse, which necessitates theoretical reflection and the development of comprehensive approaches to regulating relations arising from the use of digital intellectual property objects. The purpose of this study is to form a model of a legal concept of the metaverse in the context of intellectual property protection, as well as to identify directions for legal regulation that ensure the effective application of mechanisms for safeguarding and enforcing intellectual property rights in the digital environment. To achieve this goal, the study examines the features of the legal nature of the metaverse, identifies gaps in the existing regulation of intellectual property in the digital environment, and substantiates directions for the formation of a new legal model for intellectual property protection. The methodological basis of the study consists of the systemic and formal legal methods, which allowed for the identification of internal patterns of legal regulation of intellectual property rights in the digital environment. To synthesize doctrinal approaches to the digitalization of law and the legal status of metaverses, the method of systematic analysis of scholarly sources was employed, enabling the identification of key principles and trends in the development of legal doctrine. The results of the study include conclusions on the necessity of a consistent legal adaptation process to establish an effective system for intellectual property protection in the metaverse. The author identifies three main forms of the adaptation process: doctrinal, legislative, and jurisdictional, each of which ensures the adaptation of legal mechanisms to the specific features of virtual reality and the digital environment without altering the fundamental principles of law.
Peculiarities of the American adversarial criminal justice system and the special role of the lawyer
Although the modern adversarial system of criminal justice is referred to as the Anglo-American system, there are significant differences between the English and American models. The American model is sometimes referred to as the most extreme or radical version of adversarialism because it provides for the most radical form of courtroom battle between the prosecution and defense before a neutral third party, grants the right to a jury trial in all cases, and enshrines strict procedural rules of trial and evidence. The article analyzes the historical reasons for the divergence in the ways of development of English and American adversarial models and their characteristic features. The author also pays attention to the leading role of the lawyer in the American criminal process, traces the historical roots of this phenomenon. As a result of the study, the author concludes that the historical circumstances of the formation of American statehood in opposition to British colonialism played a significant role in the formation of the American model of the adversarial system. This system is unique to the United States and is deeply rooted in its culture and traditions. This can also explain the unique position of lawyers, and criminal defense lawyers in particular, in the United States. Only in the U.S. is the legal profession and highly influential, including at the political level.
Criminalistic characteristics of road traffic accidents (crimes): concepts; classification; features of the inspection of the scene and investigation; specialized forensic examinations
The purpose of the study. The article analyzes the criminalistic characteristics of road traffic accidents (crimes): concepts; classification; features of the inspection of the scene and investigation; specialized forensic examinations. Conclusions. The most accessible and most dynamically used transport infrastructure in the Russian Federation is road transport. At the same time, according to the relevant statistics, the car is recognized as one of the most dangerous modes of transport (including taking into account its mass character). The investigation of traffic crimes requires a wide range of special knowledge and skills, which justifiably entails the need to involve appropriate specialists (experts) in the investigation. The most valuable source of objective evidentiary information is the conclusion on specialized forensic examinations. At present, standard algorithms for investigating traffic crimes have already been developed and continue to be improved.
The evolution of justice: retributive, corrective, restorative and transformational paradigms
The purpose of this research is to conduct a comprehensive analysis of the evolution of justice concepts, from the punitive model to modern approaches, including restorative and transformational justice. The study aims to identify the essential characteristics of each paradigm and their impact on the contemporary criminal justice system. The research employs methods of historical and legal analysis, comparative law, and a systematic approach to studying various models of justice. Particular attention is paid to the analysis of theoretical concepts of retributivism, consequentialism, and restorative justice. The main results of the research demonstrate that the evolution of justice concepts has progressed from the punitive model based on the principle of talion through corrective justice to restorative and transformational approaches. It has been established that each subsequent model did not negate the previous one but integrated its elements, creating a more sophisticated system of response to crime. The research conclusions show that modern jurisprudence demonstrates a transition from repressive methods to restorative and transformational approaches. It has been revealed that restorative justice represents a qualitatively new approach aimed at restoring violated legal relations, reintegrating offenders into society, addressing the causes of criminal behavior, considering the interests of all participants in the process. The scientific significance of the work lies in the systematization of theoretical concepts regarding various models of justice and the substantiation of the need for a comprehensive approach to their application in the modern legal system. The research results can be used to improve criminal justice policy and the practice of applying various models of justice.
Legal typology of incentives and sanctions in regulating business social responsibility
The article discusses legal incentives and sanctions as instruments for regulating corporate social responsibility in the Russian legal system. The mechanism of correlation of voluntary business initiatives with legally established measures of influence aimed at ensuring the social function of entrepreneurial activity is investigated. A classification of incentives (tax incentives, subsidies, recommendation standards, etc.) and sanctions (administrative, civil, criminal) based on industry characteristics, the nature of the impact and the degree of commitment is proposed. The provisions of the legislation regulating the stimulation and responsibility of companies in the field of CSR, including participation in procurement, obtaining support and disclosure of non-financial information, are analyzed. The purpose of the study is to establish and systematize legal forms of incentives and sanctions in the field of corporate social responsibility, as well as to evaluate their effectiveness in the current legal and law enforcement environment. Conclusions. In the modern model of legal regulation of corporate social responsibility, the need for a combination of incentive and punitive mechanisms is justified: on the one hand, the state should support socially responsible behavior of companies through tax and institutional preferences, on the other hand, ensure legal responsibility for evading social obligations. It is proposed to expand the criteria for differentiating branches of legislation through a subject-based approach and legal regimes, and to strengthen the role of information disclosure and compliance mechanisms as conditions for access to government support measures.
A review of geomarketing methods for optimal retail location selection
The article presents a comprehensive analysis of modern geomarketing approaches to solving the problem of optimal location selection for retail enterprises. A systematic review and comparative analysis of the evolution of models and methods are conducted: from classical location theories (central place theory, law of retail gravitation, principle of minimum differentiation) to advanced machine learning-based algorithms. The paper details traditional models (Huff model), the role of geographic information systems (GIS), multi-criteria decision analysis methods and their limitations. Special attention is paid to the application of regression models, ensemble methods (random forest, gradient boosting), and neural networks in geomarketing. The key types of geospatial data, their sources, and model performance evaluation metrics are analyzed. The article systematizes the accumulated knowledge and demonstrates a steady trend towards the use of complex, data-driven methods for strategic decision-making in retail.
Effective digital transformation of industrial enterprises in the Russian Federation: Analysis of the problems
In conditions of sanctions pressure from Western countries on the Russian economy, the implementation of digital technologies into the production activities of domestic enterprises is a key factor in enhancing their competitiveness. However, for the successful development and use of modern technological solutions, it is necessary to neutralize the negative factors that hinder the effective implementation of these technologies in production. In this regard, the purpose of this research article is to analyze negative trends in the operations of industrial enterprises in the Russian market, that significantly impact the digital transformation capabilities of domestic manufacturers. The research identified and analyzed five negative factors that significantly limit the widespread use of digital tools in the operations of industrial enterprises: personnel, legislative, economic, technological, social and cybersecurity issues.
Methodological aspects of tariff regulation in concession agreements in the heat supply sector
The article discusses the methodological aspects of tariff regulation of concession agreements in the field of heat supply. The analysis of the theoretical foundations of tariff regulation, existing practices in the field of heat supply in Russia, the impact of tariff policy on the quality of services in the industry, and special attention is paid to the role of concession agreements as a tool to attract investment in order to modernize infrastructure. Methodological approaches to tariff formation, including methods of long-term tariff regulation, are being investigated. The problems of tariff regulation in the field of heat supply are outlined, including the lack of relevance of data on the state of infrastructure and issues of tariff transparency, as well as their impact on the quality and accessibility of services. Based on the analysis of data on the number of concluded concession agreements in the field of heat supply and the volume of attracted investments, recommendations for improving approaches are proposed. towards tariff regulation, including the transition to incentive pricing methods and the introduction of regulatory agreements. The need for an integrated approach to tariff regulation reform is emphasized, taking into account both new technologies and existing problems in the industry. It is concluded that the implementation of the proposed measures will ensure the strengthening of consumer and investor confidence, as well as the creation of conditions for the sustainable development of heat supply infrastructure.
Strategies for structural transformation and low-carbon development of the global oil refining industry in the context of the energy transition
The purpose of the research. In the macroeconomic context of the transformation of the global energy structure and the promotion of a carbon neutrality strategy, the oil refining industry, as a key component of the oil supply chain, continues to develop steadily. The structure of global oil refining and chemical production capacities will undergo significant changes in 2023. The Middle East region will lead the expansion of global industry with new production facilities. At the same time, the scale of global oil refining capacity withdrawal will be significantly reduced compared to previous years. The efficiency of the industry continued to improve, and the level of plant operation continued to increase throughout the year, which contributed to a steady increase in refined oil production. It is worth noting that due to the dual impact of regional geopolitical fluctuations and a profound restructuring of the industrial structure, traditional consumer markets in Europe and the United States have gradually increased their production capacities. Despite the fact that the profitability level of the industry has recovered after a record "golden age" in 2022, the total profit margin of the refinery is still in a historically high range and has entered the "silver stage of development".
Agriculture of Kostanay Region: Prospects and trends of economic development
Agriculture plays a crucial role in the development of the agrarian economy of the Republic of Kazakhstan, influencing the economic, social and environmental spheres. The industry ensures food security, promotes the development of social entrepreneurship, helps improve living conditions in rural areas by providing jobs, developing education and healthcare for rural populations, and builds the country's export potential. At the same time, agriculture faces a number of problems related to low productivity, dependence on imports, instability of the small-scale sector and the need to introduce innovative technologies. In the context of government support and the implementation of programs for the development of the agro-industrial complex, the search for effective ways to increase the competitiveness and sustainability of the industry is of particular importance. The purpose of the study is a comprehensive analysis of the current state of agriculture in Kostanay region, identification of key problems and identification of development prospects. The paper uses economic and statistical research methods based on a systematic approach, which made it possible to systematize the main trends in the industry. The authors conclude that the vector of future development is determined by the need to modernize the industry through digitalization, innovation, comprehensive government support for farms, cooperation, the development of the feed base and breeding work, the expansion of processing and exports.
Accounting for subsidies to compensate for lost income (Using the example of organizations involved in aviation activities)
The purpose of this paper is to examine the specifics of accounting for subsidies to compensate for lost income. The key research question is whether PBU 13/2000 is applicable to accounting for subsidies to compensate for lost income. The paper distinguishes between the concepts of ‘lost income,’ ‘lost revenue,’ ‘financial support for costs,’ and ‘compensation for losses/costs’ from the perspective of budgetary and accounting legislation. An analysis of the practice of disclosing information in the accounting (financial) reports of aviation industry organisations is carried out in terms of explanations related to the accounting of subsidies for compensation for lost income. The methodological features of accounting for subsidies to compensate for lost income are characterised using the example of two Russian airports. The scientific novelty of the research lies in the following. First, it provides justification for why the terminology of RAS (Russian accounting standard) 13/2000 differs from budgetary legislation. The relationship between the accounting and legal aspects of the concepts of ‘lost income,’ ‘unearned income,’ ‘financial support for expenses,’ and ‘reimbursement (compensation) of losses/expenses’ is defined. The problem of inconsistency between the terminology of budget legislation and accounting terminology is identified. Secondly, an analysis of the practice of accounting for subsidies to compensate for lost income is carried out using the example of Russian organisations involved in aviation activities. A number of problems were identified in terms of disclosure of information in the notes to the accounting (financial) statements; classification and valuation of subsidies for compensation of lost income. The paper presents arguments in support of the approach whereby subsidies for compensation for lost income are classified as ‘income’ rather than ‘state aid’, and therefore the requirements of RAS 9/99 apply. Prospects for further research in this area include resolving issues related to the disclosure of information on subsidies that do not fall within the scope of RAS 13/2000, as well as harmonising the terminology of RAS 13/2000 with the Russian legal system, since many of the standard's formulations are outdated.
The evaluation system as a tool for improving the quality of internal audits
The expansion of the practice of using internal audit both in current (operational) activities and in solving the company's strategic objectives necessitates the establishment of an appropriate internal audit assessment system. The purpose of this study is to examine the formation and establishment of possible assessment indicators for both the internal audit function as a whole and individual internal auditors. The implementation of assessment criteria should be preceded by an analysis of the necessity and timeliness of establishing such an assessment system. The study includes a review of relevant legal documents and scientific research on the subject matter. The set of criteria to be evaluated is determined by each company independently and depends on various characteristics, such as the role of internal audit and the functions performed by the company, or the number of employees in the internal audit department. Within the framework of the studied topic, practical examples of indicators of the assessment of internal audit depending on the object evaluated in the internal audit system: function or internal auditor are given. Based on the results of the study, the author has proposed additional options for assessment, in particular, based on the principles of internal audit approved in the company, as well as applying a statistical and analytical approach within the framework of the conducted audit.
Evolution of the concept of poverty: from monetary measures to a multidimensional systemic approach
The purpose of the study. The article is devoted to a comprehensive analysis of the evolution of the concept of poverty from its traditional, monetary interpretations to modern multidimensional approaches. The purpose of the work is to systematize the key methods of measuring poverty and to substantiate the need for a new, integrative definition that responds to the challenges of globalization, digitalization, and climate change. Conclusions. The article analyzes the main approaches to defining and measuring poverty. Based on the analysis, the author proposes a definition of poverty.
Formation of an economic assessment mechanism for anthropogenic risks of modern energy production
Research objective. The article discusses the problems of assessing anthropogenic risks in the industry (energy sector) in order to develop optimal investment decisions. The factors of production that affect capitalization, economic efficiency of production activities, and the safety of energy production are analyzed. It is extremely important to take a comprehensive and balanced approach to achieving these goals in the electric power industry, an infrastructure sector of the economy whose results affect all sectors of the national economy. The human capital of an enterprise is a crucial factor in the production of a modern economy, an economy of knowledge. The assessment of this factor is necessary for managing the efficiency of production activities, investment attractiveness, and financial planning of companies in the real sector, especially in the energy sector. The article presents methodological approaches to the formation of technologies for assessing and predictive analysis of anthropogenic risks at electric power enterprises. The analysis of production status indices is used as a scientific basis for assessing anthropogenic risks. The author has set and solved the problem of finding the rational value of parameters characterizing anthropogenic risks, substantiated approaches to assessing the damage caused by their implementation, and defined the principles for building a system of economic assessment and taking them into account in strategic planning of economic activities. Using the example of a specific research project, the article demonstrates the possibility of increasing the economic efficiency of energy enterprises by choosing rational strategies and conducting predictive analysis of business development scenarios. Based on the conducted experiments and scientific analysis of big data (Big Data), it has been proven that the presented mechanism allows for a valid and adequate assessment of the human capital of energy subjects and the effectiveness of investments in it.
Problems of tax incentives for Russia's technological independence
The purpose of the research. The article examines the issues of tax incentives for Russia's technological independence in the context of small technology companies (STCs). The volumes of expenditure on research and development, shipped innovative products, and federal budget allocations for the 2026–2028 budget cycle are analyzed. The article identifies key issues related to tax incentives for the country's technological independence, aimed at ensuring technological leadership in the development and use of technologies and competitive high-tech products for the purposes of export or substitution of obsolete technologies in the domestic market and achieving superiority over foreign analogues. Conclusions. In 2024, the annual turnover of 5,700 Russian STCs exceeded 1.1 trillion rubles, or 0,6% of GDP. Tax incentives have a positive impact on the innovative activity of STCs and contribute to the achievement of Russia's technological independence.
Citizenship and residency by investment programs as a challenge to tax deoffshorization and economic development
This study examines citizenship by investment (CBI) and residency by investment (RBI) programs as a tool for attracting capital and a risk factor for tax deoffshorization and national economic development. The objectives of the study are to analyze the impact of CBI and RBI programs on the transparency of financial flows within the framework of the international automatic exchange of information under the CRS standard and their socioeconomic consequences, including the risks of tax evasion and increased social inequality; and to develop recommendations for countering these phenomena. The study examines the characteristics of the programs, high-risk taxpayer schemes for minimizing tax liabilities by minimizing their presence in the jurisdiction, and recommendations from the Organisation for Economic Co-operation and Development (OECD) and the Financial Action Task Force (FATF) on their prevention. It concludes that the economic benefits to the state, such as GDP and employment growth, contrast with the corruption risks and economic vulnerability associated with the use of these programs for tax avoidance. Measures to strengthen due diligence procedures and a proprietary algorithm for their implementation are proposed, as well as the inclusion of CBI/RBI personal data of individuals in CRS reporting for international automatic information exchange. The introduction of quotas for the number of applicants to participate in the program and the requirement for mandatory physical presence in the country for at least 183 days are justified. An algorithm for interdepartmental information exchange for tax residency control in Russia has been developed.
The purpose of the study is to summarize domestic and foreign practices for the development of the insurance market and new quality products, as well as to study ways to assess the effectiveness of using trends in the development of digitalization of insurance services for countries with economies in transition. To achieve this goal, the following tasks were set: to investigate the main problems and trends of insurance in Russia in order to identify the prospects for further development of this industry for all market participants, to analyze the main indicators characterizing the development of the insurance market, its trends, to analyze options for best practices in the introduction of digital technologies for insurance organizations. As a result of the research, the authors conclude that the following conditions must be met for the tasks set: setting targets for the types of contracts in the insurance portfolio for each regional office, creating and implementing an incentive mechanism, improving marketing policy in promoting insurance products, and developing a combined insurance product by combining similar complementary insurance products. The crises (pandemic) are leading to greater accessibility and wider adoption of digital services in many different consumer-oriented industries. Insurance companies can play a key role in digital acceleration by developing new opportunities and expanding their offerings.
New elements of tax policy: tourist tax and advertising fee — current issues based on proven mechanisms
The objective of the study is to analyze the problems and prospects for implementing an updated, improved tax policy in the constituent entities of the country using the example of a tourist tax and an advertising fee. To achieve this goal, we will consider the following tasks: analyze the basics of introducing a tourist tax and an advertising fee, their administrative and financial prospects, and identify the problems. The theoretical significance of the work lies in expanding the scientific understanding of the effectiveness and high adaptability of the updated elements of the updated/modern tax policy based on the use of digital technologies by tax authorities and in the context of the growing digitalization of economic processes in general. Practical significance: the identified problems of the functionality of the tourist tax and advertising fee will help to further minimize tax risks. Research methodology. The economic and general scientific methods used in the scientific and practical research: classification, systems approach, analysis and synthesis, statistical analysis, comparison, induction, systematization made it possible to achieve the stated goal.
The simplified tax system will never be the same again
The objective of the study is to analyze the problems and prospects for adapting tax policy by small and medium-sized businesses in order to implement the country's national programs. To achieve this goal, we will consider the following tasks: analyze the problems and advantages of applying special tax regimes, analyze the impact of tax policies on the administrative and financial prospects for small businesses. The theoretical significance of the work lies in the analysis of the problems of applying and functioning of the simplified taxation system by small and medium-sized businesses, expanding the scientific understanding of the prospects for the adaptability of elements of the updated tax policy based on the use of digital technologies by tax authorities and in the context of increasing digitalization of economic processes. Practical significance: the problems of the functionality of the simplified taxation system, the need for their nihilation and minimization of tax risks are identified. Research methodology. The economic and general scientific methods used in the scientific and practical research: classification, systems approach, analysis and synthesis, statistical analysis, comparison, induction, made it possible to achieve the goal and complete the designated tasks.
Developing partnership financing in the CIS countries: The experience of Kazakhstan and Kyrgyzstan
This article examines the development of Islamic finance in CIS countries. It provides a comparative analysis of institutional and regulatory frameworks, the degree of integration of Islamic financial instruments into national financial systems, and the role of international institutions in infrastructure development. Particular attention is paid to the experience of Kazakhstan, a country with the most developed legal and regulatory framework and functioning Islamic banks, and Kyrgyzstan, an example of the gradual introduction of Islamic finance into the national financial system. It concludes that limited awareness of Islamic finance market participants and insufficient institutional integration of CIS countries with the global Islamic financial system hinder the sector's growth.
Preventing bankruptcy of agricultural producers: Tax aspect
The article explains the necessity to distinguish insolvency (bankruptcy) procedures of agricultural organizations from similar procedures of other legal entities, deals with some legal aspects and features of insolvency (bankruptcy) of agricultural organizations reflected in paragraph 3, Chapter IX, of the Federal Law of 26 October 2002 No. 127-FZ «On Insolvency (Bankruptcy)» and looks at problems of practical application of certain provisions of the Law which establish criteria for classification of legal entities as agricultural organizations and features of their bankruptcy due to certain specifics of agricultural production. The article reveals the problems of food security in the bankruptcy of agricultural organizations.
Military-technical cooperation of Russia at the present stage: Problems and main directions of their solution
The article considers theoretical and methodological foundations of military-technical cooperation of the Russian Federation with foreign countries, analyzes the current state of the global market of armaments and military equipment and the dynamics of its development in 2021–2024. Special attention is devoted to the economic aspects of military-technical cooperation of the Russian Federation in modern conditions. The authors illustrate that its further development and increase in Russia's export earnings can be achieved through planning and implementation of a set of measures, including the growth of direct supplies of military products, the development of alternative financial and economic trade mechanisms, the use of digital assets and cryptocurrencies, the comprehensive expansion of participation of allied countries in integration associations and a series of others, including the expansion of cooperation in providing services for the standardization of armaments and military equipment.
USA: On the features of the control mechanism in the sphere of outbound investment
The present paper focuses on the potential U.S. economic and national security effects of certain U.S. outbound investments. In October 2024, the U.S. Department of the Treasury issued The Final Rule /FR to implement Executive Order 14105, “Addressing United States Investments in Certain National Security Technologies and Products in Countries of Concern”. The United States has become the first Western economy to regulate outbound investment. FR defines countries of concern as China and its special administrative regions of Hong Kong and Macau. The key concern for the American side is the transfer of capital and the intangible advantages, including “enhanced standing and prominence, managerial assistance, investments and talent networks, market access, and enhanced access to additional financing”. The Final Rule’s goal is to prevent US investment from advancing the development of sensitive technologies and products in China. To avoid hindering all United States investments into countries of concern or imposing broad restrictions on the activity of United States persons. transaction parties are expected to determine whether a transaction is prohibited, requires notification, or is permissible without notification. The new regulations prohibit a US person from engaging in investment transactions primarily involving three technology fields—semiconductors and microelectronics, quantum computing, and artificial intelligence. The final rule elaborates on a “knowledge standard”, i.e., knowledge a U.S. person must have about the facts and circumstances of each type of transaction to trigger the obligations under the rule.
Multi-agent architectures based on large-scale low-generation language models for solving complex legal problems: A comparative study
This article presents a comparative analysis of five multi-agent architectures based on large, low-generation language models for solving complex legal problems. The study was conducted on a specially prepared dataset of 25 questions of five difficulty levels on Russian family and civil law. Architectures of varying complexity were tested: from a simple lawyer-agent to extended ensembles with a dispatcher and a "jury" system. The main evaluation metrics were the average response quality score, token consumption, economic cost, and efficiency coefficient. The results revealed significant differences between the architectures: Option 5 demonstrated the best quality (6.44 points), but Option 1 proved the most effective with a coefficient of 49.46. Complex architectures required 10-15 times more tokens with an insignificant increase in quality. Analysis by complexity levels revealed that multi-agent systems are most effective for problematic situations and conflicts of laws, while simpler architectures are sufficient for typical tasks. The study provides scientifically based recommendations for selecting optimal architectural solutions for legal advisory systems, balancing quality and cost-effectiveness.