Economic Problems and Legal Practice

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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).

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.

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.

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.

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.

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.

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.