Development Of Market Relations Research Articles

Accounting and reporting of investment real estate: new approaches and controversial aspects

The development of market relations in the healthcare system increases the interest of medical organizations in acquiring investment real estate. Not so long ago, significant changes occurred in Russian regulatory documents regarding the accounting of investment real estate. Such real estate began to be isolated from other assets of organizations. Russian accounting standards introduced new rules for the recognition, initial and subsequent assessment, accounting and reflection in the reporting of these objects. The article examines the features of the approaches of FSBU 6/2020 “Fixed Assets” to the accounting and reporting of investment real estate. These approaches are compared with the regulations on accounting and reporting of investment real estate in the international standard IFRS (IAS) 40 “Investment Property”. Both aspects of convergence of Russian and international rules for accounting for investment real estate and the differences between them are identified. Controversial and problematic aspects of the rules for accounting for investment real estate in Russian and international standards are substantiated. Ways to solve problematic and controversial issues of accounting for investment real estate are argued.

Legal analysis of the contract on non-disclosure of commercial information

In the conditions of the development of market relations in Ukraine, the protection of commercial information is becoming an increasingly urgent issue. Growing competition, technological progress and the globalization of markets encourage business entities to implement various measures to ensure the privacy of their data. One of the most effective tools for this is a commercial non­disclosure agreement, which is designed to protect sensitive information from unauthorized use and/ or disclosure. In connection with the constant changes in the economic and legal environment, there is a need for research in the field of commercial non­disclosure agreements. The development of new approaches to the conclusion and enforcement of non-disclosure agreements will allow taking into account changes in the economic environment and technological innovations, which in turn will strengthen the legal framework for business protection. The article examines the legal nature of an agreement on non-disclosure of commercial information, in particular in the context of labor relations, where one of the parties is an employee, and also provides a definition of such an agreement. The author notes that an essential condition of this contract is a clear definition of the information subject to protection. The definition of trade secret covers financial, technical, legal, corporate information and other information of commercial value. The author offers a list of information that can be classified as a commercial secret, and emphasizes the importance of adapting this list to the specifics of legal relations. In particular, in contracts concluded between an employer and an employee, it is necessary to provide for information protection conditions, and also an important aspect is the regulation of the term of the contract, which can extend both to the period of the employment relationship and after its termination. The author emphasizes that the regulation of relations regarding the non-disclosure of commercial information can be implemented within the framework of a mixed contract containing elements of various contracts, which opens up new opportunities for the legal protection of commercial secrets in various spheres of activity. The legal analysis of the specified contract provides an opportunity to consider in detail the structure, essential conditions and features that can significantly affect the effectiveness of its application.

Советское законодательство о потребительской кооперации в годы новой экономической политики

The work is devoted to the disclosure of the mechanism of legislative regulation of the organization and activity of consumer cooperation during the development of market relations in the 20s of the twentieth century in Soviet Russia. The author showed how the Soviet government, having switched to a new economic policy, significantly expanded the range and scope of consumer cooperation activities and assigned it a very responsible position in the economic life of the country, including the performance of functions entrusted to it by the state.

ETHICS OF BUSINESS RELATIONS AS THE BASIS OF CORPORATE CULTURE

The article is devoted to the study of modern trends in management changes in business, due to the rapid development of market relations, new technologies and globalization. Special attention is paid to the role of the ethics of business relations in corporate culture, management processes and interaction between participants in business activities. The causes and nature of conflicts in the business environment are determined, offering effective methods of their resolution, including negotiations, mediation and analysis of the causes of conflicts. The barriers preventing effective communication in business, such as communication, psychological and organizational barriers, as well as trust barriers, are substantiated. The role of ethics in the processes of management and responsible decision-making, which contributes to increasing the efficiency of enterprises in modern conditions, is highlighted. Emphasis is placed on the need to develop ethical literacy of managerial staff through education, training, corporate codes and self-improvement. The development of such skills allows specialists not only to increase personal responsibility and efficiency, but also to strengthen the ethical basis of the entire enterprise. An important role in this is played by methods of increasing knowledge in the field of business ethics and compliance with ethical standards in business. Ethical standards are an integral part of successful management activities and contribute to the formation of a sustainable corporate culture. The development of moral consciousness and the introduction of ethical principles into daily activities help to minimize conflicts, strengthen trust between participants in business processes and enhance the company's reputation in the market

Legal analysis of the definition of “consumer” in the context of Chinese law

Ensuring the consumer’s interest is one of the basic tenets of the market economy and legal regulation of consumer relations, and therefore, it is necessary to properly consolidate the conceptual framework in consumer law, including in China. Therefore, the purpose of the article was to define the essence of the concept of “consumer” in general and as an element of consumer protection, to analyse it under Chinese law, and to formulate discursive provisions and applied conclusions aimed at improving Chinese and Ukrainian consumer law. The main results of the study were the identification of the existing approaches to the interpretation of the concept of “consumer” and the characterization of the theoretical and applied foundations of the existing legal framework for the definition of “consumer”. It was substantiated that the current Chinese legislation enshrines a narrow concept of “consumer”, defining it as an individual who purchases or uses goods or receives services in order to meet his/her daily needs. It has been previously proved that a consumer should be considered a natural person who purchases a product or service for personal use or consumption, without the purpose of their further sale. The author analysed the socio-legal development of the concept of “consumer” in the People’s Republic of China in the context of individualization processes, and establishes that there are different types of consumers depending on their legal status and consumer needs. The author described examples from the national case law concerning the legal construction and interpretation of the definition of “consumer”. It is substantiated that regular updating of legislation on consumers and their status will stimulate more effective protection of consumer rights and increase the degree of responsibility in consumer legal relations. It was concluded that the formation of the consumer protection institute in Chinese legislation should be consistent with the level of development of market relations, and should take into account practical experience and international standards in the relevant area

Формирование бренда экосистемы как элемент стратегического потенциала

The article discusses issues related to the definition of the strategic potential of the company and its formation at the current stage of development of market relations. The study of the main approaches to the definition of the concept of strategic potential of the company is carried out. Additions to the definition of the concept of strategic potential of the company based on existing realities are indicated. The issues related to the concept and development of business ecosystems are considered. The role of business ecosystems in the further development of business structures is determined. Various approaches to the formation of the concept of a business ecosystem are considered. An addition to the definition of the concept of a business ecosystem has been formed and the necessary arguments for the transition of business ecosystems to the formation of a common digital system are given. The analysis of the concept of the brand of the business ecosystem and the need for its formation as an element of the intellectual property of the business ecosystem is carried out. The inclusion of the ecosystem brand concept into the overall strategic potential of the organization is justified

Some issues of ensuring the restoration of land in the conditions of the development of market relations

The article is devoted to topical issues of ensuring the restoration of land in the conditions of the development of market relations. The legislative support for the formation and development of the agricultural land market has been studied. Negative processes are analyzed in detail regarding the current state of lands, the most threatening characteristics of which are their degradation and desertification, and the reasons for the rapid deterioration of their condition in recent years. It is emphasized that the formation of the land market consists of two elements: the land market for agricultural and non-agricultural purposes. The concepts of "land turnover^ and "land marketn are defined. It is noted that the conversion of land plots is carried out both in the conditions of the establishment and development of market relations, and in the conditions of the absence of a land market. The problem of preserving the quality of land, soil fertility, their protection and timely restoration in the conditions of change of owners and tenants of agricultural lands in the conditions of the development of market relations is investigated. Scientific works of scientists on the solution of the specified problem are cited. The influence of the qualitative state of land on the value of land plots and the peculiarities of determining their normative and expert monetary assessment are analyzed. Attention is focused on recording the state of land in the relevant documentation. Attention is drawn to the legal consequences of accidental destruction or damage to the rental object by the user. The shortcomings of the legal provision of obligations of owners and users of land plots to restore soil fertility, as well as other useful properties of the land, are investigated. It is noted that failure by a land user, in particular a tenant, to fulfill its obligations to restore the quality of land is grounds for the compulsory termination of its rights to a land plot. Suggested ways of improving legislation in the specified area. Proposals have been made to establish the quality of the land plot at the time of its alienation. Attention is focused on ensuring effective state control over the timely restoration of land.

МАРКЕТИНГОВЫЙ ПОДХОД В УПРАВЛЕНИИ СТОМАТОЛОГИЧЕСКИМИ УСЛУГАМИ В СОВРЕМЕННЫХ УСЛОВИЯХ

Currently, due to market economic conditions, the efficiency of management of a medical institution has decreased. Problems of managing healthcare in general and dental services in particular, have become the subject of scientific research. Management of dental clinics remains one of the less developed sections of scientific knowledge, in terms of scale and social significance. Literary sources report the uselessness of management in socialist healthcare as such. Functions such as planning, marketing, monitoring and reengineering processes were not in demand. Therefore, most managers of dental clinics do not have experience in managing in a competitive environment. The problem of acquiring knowledge about the sociological and socio-psychological characteristics of medical teams is a necessity in the practical activities of managers of medical organizations. The purpose of the study was to review domestic and foreign literature sources to analyze the need for the concept of marketing management of dental clinics. Material and methods. A review of the available Russian and foreign scientific literature over the past 10 years has been carried out, which allows us to more fully evaluate the concepts of marketing management proposed by many authors. Results and discussion. In our opinion, the main goal of marketing management should be to consider meeting the current and potential needs of the population for dental services. The concept of marketing medical dental services impoverishes its content, since the scope of marketing activities is much wider. In our opinion, marketing management in the field of dental services is the science of organizing and regulating the system of providing services and goods in accordance with the needs of the population, aimed at maintaining and strengthening the dental health of the population, reducing dental morbidity, increasing the duration and quality of life. Conclusions. 1. The main reasons causing shortcomings and problems in the management of dental services in general have been identified. 2. The introduction of modern technologies, theoretical approaches and strategic management mechanisms that correspond to the principles of the development of market relations into the management of dental services will ensure further organizational and managerial development of dentistry.

МЕТОДИКА ВНУТРЕННЕГО АУДИТА КАК ВАЖНЫЙ ИНСТРУМЕНТ РАБОТЫ

The article describes the relevance of the introduction of internal audit at agricultural enterprises in order to successfully develop rural areas. The classification of principles is considered and the functions of the internal control system at agricultural enterprises are defined. The methodology of internal control aimed at improving the performance of agricultural enterprises is proposed. Because internal audit is entrusted with the function of ensuring the integrity of decisions made and their execution, based on information about the activities of the organization, the function of interconnection, informing about the implementation of management decisions. One of its components, food security, plays an important role in ensuring Russia's national security. Ensuring food independence is possible with the effective development of agricultural organizations, which involves both the production of high-quality food products and the implementation of existing in-house reserves. In the context of the increasing role of food security in Russia, the importance of the internal control and audit system in agricultural organizations is increasing. Market relations determine the objective need to increase the role of accounting in enterprise management. Timely, reliable and analytical information is needed to make operational and tactical decisions on enterprise management in conditions of constantly changing market conditions and developing competition among producers. With the development of market relations, accountants were "flooded" with a stream of regulatory documents regulating the legal issues of the activities of agricultural enterprises, the organization and setting of accounting for the latter, the formation of their reporting and taxation. In this regard, it became necessary to create an internal control service at the enterprises of the agro–industrial complex - a form of non-governmental control over the activities of enterprises. Internal audit is entrusted with the function of ensuring the integrity of decisions made and their execution, based on information about the activities of the organization, the function of interconnection, informing about the implementation of management decisions. The main importance of internal audit technology and methodology lies in the constant monitoring of management processes and their analysis. Thus, the problems of effective organization and improvement of the internal audit methodology contribute to increasing the effectiveness of information communication in the management system in order to coordinate economic processes in accordance with the chosen development strategy of an agricultural organization.

УДОСКОНАЛЕННЯ ВЗАЄМОДІЇ ВЛАДИ ТА БІЗНЕСУ В УКРАЇНІ

The main mission of any society is to ensure a high level and quality of life for people. The state plays the important role in this process; it is involved in different processes at different levels and in different areas of the country’s life in different ways, but on a permanent base. However, business as the basis of the country’s economic system plays the most important role in providing services to the population, including the sphere related to the state’s fulfilment of its obligations to citizens. In the context of the modern reform of the government system in Ukraine and the development of market relations, it is necessary to investigate government system formation process and the development of relations among the government, business and society as an important factor in the functioning of the economic system. The subject of the study is the state, main characteristics, problems and prospects for improving the interaction of government and business in Ukraine. The object of the study is the interaction of government and business and ways of improving it in Ukraine. Various methods were used in the research process, namely observation, generalization, scientific knowledge, synthesis, analysis, synthesis, tabular method. The experience of national and foreign scientists who studied the problems of the interaction of government and business in the world, Europe and Ukraine is the foundation of the theoretical base of the research. The practical basis of the research is generalization, synthesis, analysis, information gathering and observation of the state, main features, problems of the interaction of government and business in the EU and in Ukraine. The research results are presented in text form, using tabular models. In the process of the research, the efficiency of the system of interrelationships between state and business was studied, which enables the subjects to perform their functions effectively and solve the main political, economic and social problems of society; the trends of the interaction of government and business from the standpoint of public management and administration in Ukraine were investigated; an analysis of the problems of the interaction of government and business in Ukraine was carried out and substantiated project measures for improving the interaction of government and business in Ukraine were proposed.

ԲԱՆԿԱՅԻՆ ԳԱՂՏՆԻՔԻ ՏԵՂԸ ԳԱՂՏՆԻ ՏԵՂԵԿԱՏՎՈՒԹՅԱՆ ՀԱՄԱԿԱՐԳՈՒՄ ԵՎ ՀԱՐԱԲԵՐԱԿՑՈՒԹՅՈՒՆԸ ԱՌԵՎՏՐԱՅԻՆ ԵՎ ՀԱՐԿԱՅԻՆ ԳԱՂՏՆԻՔԻ ՀԵՏ / THE PLACE OF BANKING SECRECY IN A SECRET INFORMATION SYSTEM AND ITS RELATION TO COMMERCIAL AND TAX SECRECY

The system of classified information, which establishes the legal regimes of classified information, is currently at the stage of formation, and a number of important issues have not been sufficiently regulated by the legislator. One of the legal regimes of confidential information often encountered in practice is the legal regime of bank secrecy. The bank is the center of financial activity of all economic entities; the latter concentrates information about all their operations. Too easy access to this information will negatively affect the development of market relations, and will also reduce customer confidence both directly in the bank and in the banking system as a whole. In domestic judicial practice, there is no single point of view on the relationship between bank secrecy and other types of information with limited access. Despite the enshrinement in legislation of various legal regimes of confidentiality in relation to certain information, there are no specific rules defining the general principles for constructing such legal regimes. This has led to the fact that it is not possible to systematically determine the place of bank secrecy in the hierarchy of secrecy and identify its relationship with other types of confidential information. The article examines the place of banking secrecy in the system of confidential information, its interaction with other types of confidential information, in particular with commercial and tax secrets, since the lack of a unified classification concept of legal secrecy does not allow the correct classification of information relationships, the subject of which are various types of confidential information.

NEW KAZAKHSTAN: TRANSFORMATION OF REGIONAL POLICY

The article describes the trend of transition from a centralized approach to a decentralized one in relation to regional policy. To say that the use of centralized or decentralized management in the state system is the only correct solution is simply meaningless. Each concept has its advantages, depending on the context of the political conjuncture. If the reforms of state power, namely decentralization, are designed to ensure a more dynamic development of market relations and democracy, then this transition predetermines the transformation of regional policy.

Formation of an entrepreneurial economy in animal husbandry (Southern Urals, mid-19th – early 20th centuries)

After agriculture, the second main branch of farming in the Southern Urals was animal husbandry, especially for semi-nomadic and nomadic peoples. Since the 19th century an entrepreneurial, market economy is being formed, primarily in horse breeding and sheep breeding. However, due to the short duration of the livestock trade, identifying the actors in the livestock market remains a challenge for historians. The article uses new methods of searching and analyzing sources. In addition to the published data on the noble, landowner economy, where there is information about the number of livestock, direct and indirect information about large-scale, market livestock raising in the Bashkir-Meshcheryak army, as well as information from veterinary point doctors who controlled the arrival of cattle from other regions, was involved. The widest possible coverage of sources made it possible to establish that already from the first half of the 19th century. in the southern Urals there was trade horse breeding and sheep breeding. A large number of horses were sold at the Menzelinsky fair; individual herds were even brought to Nizhny Novgorod. Horse breeding for sale existed among the Turkic peoples (Bashkirs and Tatars), it was represented by both large stud farms and small businesses in the countryside. he development of market relations in the 19th – early 20th centuries in the Southern Urals was observed in animal husbandry, which was stimulated by the ancient traditions of the semi-nomadic Bashkirs.
 For citation: Rodnov M.I., Tagirova L.F. Formation of an entrepreneurial economy in animal husbandry (Southern Urals, mid-19th – early 20th centuries). From History and Culture of Peoples of the Middle Volga Region. 2023. vol.13, no.3, pp.78–96. https://doi.org/10.22378/2410-0765.2023-13-3.78-96 (In Russian)

ОСОБЛИВОСТІ ІНФОРМАЦІЙНОГО ЗАБЕЗПЕЧЕННЯ ФІНАНСОВОГО КОНТРОЛІНГУ ПІДПРИЄМСТВ ТОРГІВЛІ

With the transformation and development of market relations in Ukraine, the conditions of economic activity of trade enterprises have been changing. Further digitization and networking necessitate the improvement of the trade enterprise management system (a component of which is financial controlling), and, accordingly, the development of an information support system for such management. Today, competition for consumers is intensifying, and business activity is facing crisis phenomena. Without an effective system of financial controlling and its high-quality information support, which provides information and service-analytical support to management, it is almost impossible to ensure the desired level of activity efficiency. The purpose of the article is to characterize the features of creating a system of information support for financial controlling of trade enterprises. In the process of carrying out the research, general scientific methods were used: the method of system analysis - to clarify the main categories of the research; the abstract-logical method - for theoretical generalization and conclusions about main features of the information support system of financial controlling; the graphic method - for a visual presentation of practical recommendations for improving the information support system of financial controlling. The article substantiates the key features of management and the goals of financial controlling at trade enterprises and the need to improve the system of its information support in modern business conditions. Taking into account specific issues of the trade enterprises’ activity, the peculiarities of their functioning, the main proposals for improving the process of information support of financial controlling are given, and a system of controlling indicators is proposed as a component of the ERP system. Prospects for further research in this direction are the determination of approaches to fixing costs for individual centers of responsibility and drawing up a budget for each of them in order to improve the general system of financial controlling of trade enterprises.

Margin analysis and its application in the financial management of the company

In a market economy, the main goal of the enterprise is to increase profits and increase production efficiency. One of the necessary conditions for achieving this goal is the adoption of competent and economically sound management decisions. Margin analysis plays an important role in the justification of management decisions in business.Today, margin analysis is one of the most common economic concepts. His methodology is based on the study of the ratio "costs – sales volume – profit" between three groups of the most important economic indicators and forecasting the maximum and optimal value of each of these indicators for a given value of the others.Relevance of the research: in the modern conditions of the development of market relations in the XXI century, the process of unification of the economies of individual states and the change in the conditions of functioning of economic entities is taking place. This is primarily due to the fact that the number of main types of resources spent on production significantly affects production efficiency, profit and profitability. In this regard, an enterprise that uses various types of resources: material, labor, technical, etc., must effectively manage them. It is necessary to know how they are interconnected, what decisions need to be taken to increase the return of the resources used, since the level of their use directly affects the amount of consumption.

Competitiveness as an indicator of efficient operation of motor transport enterprises

Introduction. The development of market relations has led to the liberalization of foreign economic activity and the removal of monopoly barriers to the entry of imported goods into the Ukrainian domestic market. As a result, Ukrainian trucking companies have faced fierce competition both domestically and especially in foreign markets, which are often oversaturated with high-quality services and products. In these circumstances, the problem of increasing the competitiveness of domestic road transport companies is becoming particularly acute. Its solution requires, first of all, obtaining an objective assessment of the level of competitiveness of the relevant products and services of Ukrainian production and their foreign counterparts to address a range of issues, from technical and economic to social. The purpose of the paper is to determine the most influential factors that contribute to the competitiveness of a motor transport enterprise. Results. Road transport occupies one of the most important places in the country's transportation system. The main factors that determine the level of competitiveness of a motor transport enterprise are the quality of products and services, the availability of an effective marketing and sales strategy, the level of qualification of personnel and management, and the technical and technological level. One of the most important factors determining the competitive potential of a motor carrier company is the level of personnel qualifications. One of the crucial conditions for ensuring the competitiveness of a motor transport enterprise is the effective management of innovations and technologies. The factors that determine the competitiveness of goods and services are largely intertwined with the factors of the enterprise, but there are individual and specific parameters in the provision of certain services and the sale of a particular product. Conclusion. Significant results of a road transport company in the market can be achieved only if it can achieve a competitive advantage in the market of transportation services based on the most important success factors. Assessment of the level of competitiveness of an enterprise should be based on a comprehensive and multidimensional approach to this complex phenomenon, and should take into account external and internal factors of influence, the degree of financial stability and the real situation of competing enterprises.

PAYMENT FOR MORAL DAMAGE IN COURT ORDER SOME ASPECTS OF COLLECTION

The development of market relations in our country, the rapid development of the processes of democratization of society presupposes the creation of a legal system aimed at reliably protecting the rights and legitimate interests of the individual. After all, in accordance with the second part of Article 13 of the new Constitution of the Republic of Uzbekistan, democracy in the Republic of Uzbekistan is based on universal principles, according to which a person, his life, freedom, honor, dignity and other integral rights are of high value. This constitutional norm itself indicates that the issue of protecting the rights of citizens is of urgent importance. It is from the important rights of citizens enshrined in the Constitution of the Republic of Uzbekistan that the recovery of moral damage, a relatively new civil-legal tool for protecting the personal and non-personal rights of citizens, is considered.

The main directions and prospects for the development of insurance law in the conditions of modern market relations

The article is devoted to the study of the prospects for the development of insurance law in the conditions of transformation of market relations and integration processes. The purpose of writing this article is to identify the main directions of development of insurance law in modern conditions of development of market relations in the context of integration within the EAEU. The author puts forward the position that insurance law is at the stage of formation as a complex branch of law. This is confirmed by the conclusions of the author set out in the article. A comprehensive analysis of the theoretical provisions and the system of modern insurance legislation allowed the author to formulate the ways of development of insurance law in the system of Kazakh law in modern conditions of development of market relations in Kazakhstan. The theoretical and practical significance of this article lies in the possibility of using theoretical results when conducting further research in the field of insurance law. The approbation of the conclusions set out in the article will allow to coordinate the theoretical provisions of insurance law and the directions of research in the field of insurance legal relations.

КОМЕРЦІАЛІЗАЦІЯ НОВОГО ПРОДУКТУ НА РИНКУ: СИСТЕМА ФАКТОРІВ ВПЛИВУ

Commercialization of innovations contributes to the development of market relations and reflects their actual state. Despite the large number of publications on the commercialization of innovations, there are no works on the factors that positive influence to commercialization of innovations. The purpose of the work is the systematization of factors that facilitate to commercialization of innovations. Factors affecting the commercialization of innovations are systematized and divided into several groups: cultural (traditional and local knowledge, attitude to innovations, existing trends in society); market (low level of competition in the industry, readiness of the market to accept innovation, availability of analogues / similar products, etc.); socio-economic (low costs, high profitability of innovative activities, etc.); political (state incentives, state support for scientific, technical and innovative development of companies, low level of corruption, etc.); regulatory (changes in legislation, tax or budget systems, patenting of a newly created product, certification, open innovations, etc.); ecosystem factors (availability and access to resources, etc.); partnership (connections with existing external partners; acquisition of new business models, academic start-ups, presence of clusters and "technological spillovers", etc.); internal (availability of financial and material resources for commercialization of innovation, level of automation and development of business processes, etc.); marketing (marketing opportunities, effective marketing activities during market promotion, etc.). The study's results can be used in the formation of technology policy in developed and developing countries, where the need to encourage cooperation between public and private technology enterprises is the basis for growth and prosperity.

Право пользования товарным знаком: регулирование передачи и пробелы в действующем законодательстве

Introduction. The legislator in paragraph 1 of Art. 1490 of the Civil Code of the Russian Federation with the expression “as well as other agreements” (that is, any that are concluded in writing) has allowed all elements of the ownership of a trademark to be transferred without a license agreement. Currently, judicial practice at the level of the Supreme Court of the Russian Federation allows the transfer of the exclusive trademark right and its disposal on receipt. The Supreme Court of the Russian Federation has actually equated the conclusion of a license agreement with a receipt. The paper examines the theoretical provisions of the concept of a trademark in civil law circulation. Particular attention is paid to the existing methods of transferring a trademark. The court practice on the transfer of a trademark for use under a license agreement is analyzed, and the need for introducing legislative changes to eliminate the identified legal spaces is substantiated. The relevance of the chosen topic is due, firstly, to the dynamic development of market relations and, secondly, to the intensive digitization of procedures in many areas of legal relations. An important factor confirming the relevance of the topic is the dishonesty of others in claiming an established trademark. The identification of current trends in judicial practice and the analysis of the development of the legislation on the use of a trademark have constituted the purpose of this study. Methods. When preparing the paper, the general and special methods of scientific knowledge were used (the method of a system approach, analysis, and synthesis; the system-functional and axiomatic methods). Results. The study has analyzed the acts of the Supreme Court of the Russian Federation and the lower courts (Order of April 5, 2022, No. 305-ES21-23755; Decree of the Arbitration Court of the Volga-Vyatka District of March 31, 2021, in case No. A11-2223/2017). It is substantiated that the analysis of these acts allows for the conclusion that there are negative consequences of a broad interpretation of the norms of civil law and, as a result, the gradual introduction of precedent as a source of law in Russia. Conclusions. The authors justified the need to amend the current legislation (Clause 1 of Article 1235 of the Civil Code of the Russian Federation and Clause 1 of Article 1490 of the Civil Code of the Russian Federation). The authors have argued that the right to use a trademark cannot be transferred by a simple receipt but only by concluding a license agreement.