No 8 (287) (2025)

The author examines the development processes of the state cadastral valuation system of real estate objects in Russia. He analyzes the state of this system, identifies problematic issues of its development at the present stage and gives practical recommendations for solving the most pressing issues.

The article examines the theoretical and methodological grounds for the possibility of taking into account the marital status of a taxpayer when determining the tax burden on personal income tax. Based on the results of a study of foreign experience in applying family taxation and the existing practice in Russian tax legislation of defining a family as a voluntary association, the author concludes that it is possible and advisable to introduce family taxation in Russia.

The article analyzes the objectives of establishing a transitional legal regime for land plots included in the boundaries of settlements from agricultural lands. The author has modeled two types of transitional legal regime for lands that ensure a reduction in the negative impact of agricultural activities on the environment of settlements.

The authors analyze the risks of power generating companies, determine their importance for the development and implementation of innovative solutions in the power generation sector. They identify problems of tax regulation in the context of sanctions restrictions, for the solution of which they propose an algorithm that takes into account the risk factors of such companies in the mechanism for stimulating investment in innovative developments.

The author examines issues related to the bankruptcy of individual entrepreneurs, the specifics of regulating their property relations and protecting the rights of creditors. He notes the existence of gaps and contradictions in the domestic legislative framework and proposes changes that help eliminate them. He gives recommendations on harmonizing Russian legislation with international standards.

The article examines the legal nature of civil disputes involving the state, the grounds for initiating civil cases by the prosecutor in the interests of the state, and the relationship between the procedural status of the prosecutor and the status of the public authority participating in the disputed legal relationship. The author proposes criteria for distinguishing these cases into private and public law and determines the procedural form of consideration of a specific case based on the type of competence exercised by the public law entity in the disputed material legal relationship.

The article analyzes the theory and practice of applying the rules of bankruptcy legislation in insuring the civil liability of arbitration managers. The author examines the terms of concluding an agreement on additional liability insurance of the manager, the problem of imposing the costs of concluding such agreements on arbitration managers and the risks that arise. It is proposed to enshrine in legislation the possibility of imposing the costs of concluding an additional insurance agreement on the bankruptcy estate. The possibility of creating a single state fund for insuring the liability of managers is considered.