The procedure for considering complaints against the officials’ actions (inactions) and decisions of preliminary investigation bodies, inquiry bodies, the prosecutor's office under Article 125 of the Criminal Procedure Code of the Russian Federation is not without its challenges. These difficulties begin with defining the subject matter and the limits of the appeal. The purpose of the research is to identify problems that arise in the acceptance and examination of complaints in accordance with article 125 of the Criminal Procedure Code of the Russian Federation. The methodological basis is presented by general and private scientific methods; special attention is paid to formal logical and comparative legal methods. Results: the author concludes that the lack of clear criteria for determining the admissibility of a complaint for consideration under Article 125 of the Criminal Procedure Code of the Russian Federation essentially leaves this matter to the discretion of the court. Inconsistent practices and ambiguous positions of higher judicial authorities further complicate this judicial procedure with norms and mandatory provisions.

The article addresses the tax benefits implementation in the case law of arbitration courts, general jurisdiction courts, and in the legal positions of the Constitutional Court of the Russian Federation and the Supreme Court of the Russian Federation. The subject of the study is the tax benefits in the context of its implementation in the judicial practice of the Russian Federation, including the law enforcement activities and case law of arbitration courts, general jurisdiction courts, as well as the legal positions of the Constitutional Court of the Russian Federation and the Supreme Court of the Russian Federation. The author, based on the analysis of relevant law enforcement materials, demonstrates examples of contradictory approaches emerging in two areas: 1) tax disputes related to the reassessment of tax amounts, fees, insurance contributions, as well as the imposition of fines and penalties due to the unlawful use of tax benefits; and 2) tax disputes regarding the refusal to grant tax benefits and the determination of conditions for their application. The methodology of the research is based on a comprehensive approach, including the analysis of judicial acts, systemic, comparative-legal, and formal-logical methods, as well as the method of interpreting the norms of tax legislation in light of constitutional principles and the legal positions of higher judicial authorities. The purpose of the work is to identify and analyze problematic aspects of the application of tax benefits in judicial practice, as well as to formulate proposals for improving legal regulation in this area. The results of the research can be applied in law enforcement activities, as well as in scientific research and educational work in the field of administrative, financial, tax, and constitutional law. The novelty of the study lies in the systematization and critical analysis of contradictory legal positions of courts regarding the application of tax benefits, as well as in substantiating the need for legislative clarification of the conditions for granting benefits. The study for the first time shows, based on the analysis of specific cases, a trend towards "judicial norm-making" in the absence of clear legislative regulation, as well as substantiates the need to move from fragmented norms to a systemic legal regime for tax benefits. In conclusion, the necessity of legislative changes is justified in terms of clarifying and specifying the conditions for granting tax benefits.

The article presents an analysis of some ethnographic information on the Kabardians, recorded in Russian sources of the last third of the 18th – first quarter of the 19th century: office documents, narrative materials, etc. It is shown that they contain contradictory – objective and tendentious assessments of information about the Kabardians. Statements recorded in the sources about the absence of laws and princely property in Kabarda, about the predatory nature of tax collection by princes, etc., as well as the listing of a significant number of negative qualities allegedly inherent in the ethnic character of the Kabardians and other peoples of the North Caucasus, are refuted by information indicating the opposite. In the reviewed sources, demographic and statistical infor-mation is considered mainly in the context of describing the political situation in the region. The positions of the tsarist authorities and the Kabardian political elite on the territorial problem are presented. They recorded a significant decrease in the number of Kabardians by 9-10 times and, as a consequence, a decrease in the military potential of Kabarda. Some sources contain recommen-dations from military officials to eliminate the system of military education of the sons of Circas-sian feudal lords in order to establish full administrative and legal control over Kabarda.

The issue of fragmenting the granting of the enforceable formula to foreign judicial judgments is one of the problems that hinder the recognition and execution of foreign judgments. It raises several legal questions, especially concerning the principle of the unity of the judgment and the extent to which it can be divided without affecting its essence.The importance of this topic lies in its discussion of a precise and significant practical aspect,as some foreign judicial judgments and some of their paragraphs may contradict the religious and social values upon which the Algerian legal system is based. This requires judicial intervention to adapt the judgment, and possibly fragment it, to preserve the balance between respecting the authority of foreign judgments and protecting public order.Since the Algerian Code of Civil and Administrative Procedure, as well as the conflict-of-law rules stipulated by the legislator in the Algerian Civil Code, do not address this issue,identifying the position of Algerian doctrine and jurisprudence will contribute to unifying the positions of the various judicial authorities on this matter.

The issue of fragmenting the granting of the enforceable formula to foreign judicial judgments is one of the problems that hinder the recognition and execution of foreign judgments. It raises several legal questions, especially concerning the principle of the unity of the judgment and the extent to which it can be divided without affecting its essence.The importance of this topic lies in its discussion of a precise and significant practical aspect,as some foreign judicial judgments and some of their paragraphs may contradict the religious and social values upon which the Algerian legal system is based. This requires judicial intervention to adapt the judgment, and possibly fragment it, to preserve the balance between respecting the authority of foreign judgments and protecting public order.Since the Algerian Code of Civil and Administrative Procedure, as well as the conflict-of-law rules stipulated by the legislator in the Algerian Civil Code, do not address this issue,identifying the position of Algerian doctrine and jurisprudence will contribute to unifying the positions of the various judicial authorities on this matter.

The article analyzes protest and revolutionary movements, the activities of underground circles and communities in the theological seminaries of the Ukrainian dioceses of the Orthodox Russian Church of the St. Petersburg Synod and the Kyiv Theological Academy in the second half of the 19th century. During the period under study, the clergy in the Ukrainian dioceses of the PRC was divided into Orthodox and liberal. The first group supported the positions of the higher spiritual authorities and autocracy, opposed the reform of the church and theological education, and implemented a policy of Russification. Representatives of the second group defended the ideas of the Ukrainization of theological education and the church, supported the development of Ukrainian traditions and culture, the liberalization of theological education, and were supporters of church reform. It was this group of clergy, including the youth of the theological schools that became an integral part of the Ukrainian national liberation movement and laid the foundations for the further struggle for the autocephaly of the Ukrainian Church. A feature of protest and revolutionary movements in theological educational institutions of Ukrainian dioceses was their relationship with the community environment and leaders of the Ukrainian movement: V. Antonovych, M. Hrushevskyi, I. Nechuy-Levytskyi, O. Konyskyi, V. Symyrenko etc. Among the main forms of protest activity of the students of theological educational institutions were the organization of protest actions and riots, the activities of underground circles and communities, the publication of illegal magazines, and the work of underground libraries. The main topics of the speeches and protests were the students’ dissatisfaction with the living conditions, the barracks lifestyle, the demands for changes in the statutes of theological education institutions, the cancellation of the ban on seminarians entering higher secular educational institutions. In addition, the seminarians made demands for democratic transformations, the Ukrainization of theological education and the church. The result of these processes was the upbringing of a common patriotic group of students of the seminaries and the Kyiv Theological Academy, who became figures of the Ukrainian liberation movement and national revival, in particular S. Petliura, V. Lypkivskyi, P. Zhytetskyi, L. Ilnytskyi, M. Leontovych, O. Lototskyi, Yu. Sitsinskyi and others.

This study examines tax relations arising from the use of business-splitting schemes as an instrument of tax optimization. The analysis focuses on the judicial practice of arbitrazh courts and the positions of tax authorities that shape the criteria for qualifying such schemes in 2024–2025. The article addresses the pressing issue of distinguishing legitimate tax planning from bad-faith tax evasion within the framework of Article 54.1 of the Tax Code of the Russian Federation. Particular attention is devoted to identifying the key features of artificial business splitting and to the emerging trends in case law that refine the doctrine of counteracting abuses of tax benefits. The relevance of the topic stems from the absence in current legislation of both a precise definition of “business splitting” and criteria for its legitimacy, which generates legal uncertainty and disputes. The methodological framework combines formal-legal, comparative-legal, and historical-legal approaches. The formal-legal method enabled the systematization of tax norms; the comparative-legal method allowed for a juxtaposition of domestic and foreign approaches (GAAR, substance over form); while the historical-legal method facilitated a reconstruction of the evolution of the tax benefit doctrine and the identification of persistent trends in recent case law. The aim of the research is to trace the main tendencies in judicial practice and to substantiate approaches to the assessment of business-splitting schemes. The scientific novelty of the study lies in its comprehensive analysis of recent arbitrazh practice, designed to identify consistent indicators of bad-faith business splitting and to evaluate the legal mechanisms for its prevention. The article explores both theoretical and practical dimensions of Article 54.1 of the Tax Code and advances the author’s own vision of criteria for the admissibility of business structures. The findings support the need for legislative codification of clear indicators of artificial business splitting and explicit prohibitions on the application of special tax regimes (simplified taxation system, patent system) to such schemes through amendments to Articles 11, 346.12, and 346.45 of the Tax Code of the Russian Federation. Implementation of these proposals would reduce legal uncertainty, promote consistent law enforcement, and ensure a fair balance between the interests of the state and taxpayers.

Due to the emergence of a new type of asset in the Russian Federation — carbon units — it is necessary to develop unified approaches to its qualification from the point of view of the Civil Code of the Russian Federation. Current legislation and, in particular, the Federal Law of 2 July 2021 № 296-FZ “On limiting greenhouse gas emissions” does not specify to what type of objects of civil rights they belong. The authors consider the possibility of attributing carbon units, as well as other objects with a similar legal nature — emission fulfillment units, to property and property rights. The article analyses the approaches established in Russia as to determining the legal nature of emission reduction units, formed in the framework of Article 6 of the Kyoto Protocol to the UN Framework Convention on Climate Change, and the positions of the federal executive authorities.

Introduction: the paper analyzes the constitutional and legal features of the statutory regulation at the federal and regional levels in the field of protection of the social rights of citizens in the Russian Federation. As the practice of law enforcement and human rights activities shows, the constitutional social rights of Russian citizens with the status of orphans and legally free children are most often violated. Purpose: to this end, the court rulings in the field of protection of the social rights are studied. Using the methods of scientific cognition, primarily the system analysis of judicial and regulatory legal acts, the features of forming the legal positions of the judicial authorities of the Russian federal and regional levels are revealed. Results: the study has revealed the existence of controversial issues of the statutory regulation. Conclusions: in the course of implementing the statutory regulation in the field of the realization of the social rights of citizens of this category, the federal and regional legislators formulate the legal norms that contradict the Constitution of the Russian Federation, which can be eliminated by recourse to the Constitutional Court of the Russian Federation or by amending the law.

The article discusses the taxation of disposal of in-game items for consideration under Polish personal income tax. This is an issue which has received little attention in the tax literature to date and which, given the growing popularity of online games and the blurring of the boundaries between the real and virtual economy, is of significant practical importance. The main aim of this contribution was to analyse and evaluate the positions of the tax authorities on this matter, based on the individual tax interpretation issued. The first part of the study presents the features of in-game items as well as the rules for crafting and trading such items. The second part deals with the taxation of the disposal of such items for consideration by both entrepreneurs and non-business persons. The considerations serve to prove the hypothesis that the interpretation of the current Polish legislation in the context of transactions with game objects poses problems for both taxpayers and tax authorities, which is evidenced by the numerous doubts of taxpayers expressed in requests for individual tax interpretations, as well as the divergent positions of the tax authorities. The analysis carried out has made it possible to identify the issues which give rise to controversy and the main theoretical assumptions which should precede the introduction of legislative changes in this area.

The article is devoted to the analysis of the impact of budget-related acts from 2018 to 2024 on the remuneration policy of local government units towards persons managing municipal companies, regulated by the Act on the principles of shaping the remuneration of persons managing certain companies, in particular in terms of the systemic inconsistencies generated by this impact. According to the thesis, the mechanism for determining the amount of remuneration of members of bodies in municipal companies is the product of the so-called the basis for calculating and the amount of the average monthly remuneration in the enterprise sector is a regulation enabling efficient adjustment of the amount of remuneration received by members of management and supervisory boards to the economic situation. The subject of the assessment is the negative impact exerted on the analyzed area by annual budget-related acts that freeze the so-called the calculation basis at the level of 2016, as a result of which the remuneration of management staff subject to the scope of application of the Remuneration Act has not changed even by a penny since 2017. The set goal implied the need to use a theoretical, dogmatic and legal research method, based on the analysis of theoretical and legal publications and legal regulations, as well as the positions of supervisory authorities applying the examined legal acts. The analysis of the provisions of the Act on Remuneration, in the author’s opinion, confirms the thesis that the statutory mechanism is clear and transparent, theoretically ensuring modern and competitive remuneration principles. However, the above-mentioned connection mechanism with the so-called freezing the dimension basis, using the so-called budget-related acts, de facto leads to the elimination of the possibility of using the purpose of the legal norm contained in the Remuneration Act. In the context of the identified systemic inconsistency, the author critically assesses the relationship of the budget-related act to the budget act, including the possible subjective and objective scope of its regulation, as an act specifying the provisions of the budget act.

The article considers the importance of legal regulation of labor function for the science of labor law and law enforcement today. The analysis of legislation, positions of state authorities, doctrinal provisions and current court practice proves that at the moment at different stages of labor relations in the legal regulation of labor function there are still significant gaps. The conclusion is formulated that it is necessary to specify a number of provisions of labor legislation concerning the documents fixing and changing the labor function of a particular employee, the use of contractual mechanism of changing the labor function.

Introduction. The article is devoted to some problematic issues that arise in the practice of investigating crimes committed against sexual freedom and inviolability of minors (rape, sexual violence, lewd acts, sexual intercourse and other acts of sexual nature with a person under the age of sixteen). The criminalistic characteristics of crimes are given, special attention is paid to the characteristics of the offender and the victim, the methods of committing crimes, the mechanism of trace formation. Typical investigative situations that develop at the initial stage are revealed, the specifics of initiating a criminal case and organising an investigation are revealed, criminal and criminal procedure legislation is analysed. Methods. The methodological basis was the system of scientific research methods used, based on the universal dialectical method, the use of which determines the choice of systemic, activity-based, functional and interdisciplinary approaches in the study of the personality of the offender and the victim in cases of crimes against sexual freedom and inviolability of minors and the totality of its properties and qualities as an integral object. In addition, when studying the mechanism of crime and the investigator’s search and cognitive activity, historical, formal-logical, statistical, sociological, comparativelegal, and modeling methods were used. Results. The most problematic aspects of obtaining significant criminalistic information as a result of verbal investigative actions have been identified, recommendations have been developed to overcome possible opposition from suspected defendants, as well as legal representatives of the victim; the legal positions of judicial authorities and law enforcement practice have been analysed; algorithms for the investigator’s actions in identified problematic situations have been formed. The provisions are substantiated that a minor as a subject of criminal proceedings has a number of characteristics of a demographic, socio-role and moral-psychological nature, which determine the peculiarities of perception, memorisation, analysis and reproduction of significant criminalistic information about the act committed against them. The conclusion is reasoned that special attention should be paid to the tactics of interrogation of victims, which is limited by the current criminal procedural requirements and is characterised by short-termism, one-time nature, and the list of participants. The importance of the results of this investigative action is justified by the prevalence of the results of interrogations in the evidence base for this category of crimes, because due to the postponement of the crime from the beginning of the investigation, the search for other traces, as well as the production of experimental and search investigative actions is significantly complicated.

The representation of women in public authorities reflects a number of more general issues related to gender equality, the peculiarities of women's political leadership, women's participation in politics, etc. The purpose of this article was to identify gender proportions in the federal executive authorities and the Federal Assembly of the Russian Federation for the period from 1991 to 2023. The study was conducted by statistical analysis of data presented in open sources, on the websites of the Federation Council, the State Duma, the Government and other public authorities. This article reflects the dynamics of changes in the gender distribution of positions in the field of politics over the period under study. For the analysis, the highest positions of executive and other state authorities of the country were selected, as well as membership in both chambers of the Russian parliament, which made it possible to consider women's representation in positions involving direct decision-making. The study raises the problem of the underrepresentation of women in senior political and elected positions in public administration. According to the results of the study, data on women's representation in government over the past 34 years were systematized. A trend has been identified to increase the representation of women in high-level executive positions. At the same time, the number of women in the Cabinet of Ministers of our country in the entire history of the Russian Federation has not exceeded 11% or two female representatives at the same time. No more than two women at the same time had the opportunity to take the position of Deputy Prime Minister. There are positions that have been held exclusively by men for more than thirty years. The number of women in the country's parliament is also small, but the positive trend here is more pronounced. With a global average of 26.5% female representation, in Russia there are only 18.4% women among the members of both houses of parliament.

This paper explores Thomas Aquinas's perspective on the prime mover of celestial spheres. In Latin medieval cosmology, all movements in the natural world are reduced to the rotational motion of celestial bodies. In traditional Aristotelian natural philosophy, the prime mover of celestial bodies is regarded as God-substance that thinks itself. However, Christian theologians also acknowledge the existence of immaterial angels besides both God and the material world. Ancient Christian thinkers attributed the cause of movement of celestial bodies to angels. Thomas synthesizes the positions of theological authorities, Aristotelian natural philosophy, and the universal principles of causality outlined in the Arabic “Book of Causes” to deduce the various substantial attributes of the prime mover of celestial bodies. The cause of all motions must be a self-moving principle, meaning it must possess a soul in the sense of the principle of life. However, the celestial soul exists as pure intellectual activity without sense-perception. If the soul of celestial bodies were characterized solely by its intellectual nature, it would not be distinguishable from another intellectual being, i.e. angels. They are distinguished only by the relative distance of participation in the First Cause, or in other words, by the difference in the grade of perfection of existence. Thomas acknowledges that the celestial soul is substantially similar to the lower angels confessed in Christianity but he doesn't argue for the complete exclusion of the term “soul.” Perhaps he wanted to preserve the concept of the soul as a purely philosophical concept corresponding with angels.

The May Coup of 1926 was one of the most important events in the history of the Second Polish Republic. The several-day armed coup led to significant changes in the positions of the chief state authorities. This article, based mostly on previously unknown archival materials, describes the several-month period preceding the so-called May events. This is possible thanks to the investigation conducted by the military prosecutor’s office in Warsaw into Col. Bolesław Wieniawa- -Długoszowski and Lt. Col. Roman Abraham, who discussed various issues in confidential conversations with other officers, including the takeover of power in the state.

The subject of the study is the peculiarities of small and medium–sized enterprises (SMEs) in achieving Russia's national goals. The purpose of the work is to establish the role of SMEs in a dynamically changing economic reality, solving the problems of ensuring security and technological sovereignty of the state. The scientific novelty of the study consists in establishing the potential capabilities of all stakeholders (government authorities, educational and scientific organizations, business structures, the population) to create conditions for the development of SMEs and increase their contribution to the economic power of the country and the well-being of Russian families. The information base of the research is speeches by the President of the Russian Federation, scientific publications by Russian authors, materials from official sources, and statistical data. The article examines the consolidated positions of public authorities on the deployment of a new model of economic growth in Russia, the opinions of scientists on the organization and management of SMEs, identifies the reasons that impede the balanced development of business entities in different industries and regions of the country. The comparison of innovative approaches to solving economic and social problems of SMEs based on the analysis of practical achievements and results of economic activity is carried out. Acceptable ways, tools and mechanisms of SME activity in achieving the national development goals of Russia have been established. The essence of social policy is revealed and acceptable ways, tools and mechanisms of systematic progress in the development of SMEs are substantiated, agreed upon by the country's top leadership with different branches of government, science, business and civil society. Conclusions are drawn about the timeliness of consolidating production efforts and the creative potential of the business community to solve problems that persist in the work of SMEs during the phased implementation of key tasks and the achievement of strategic priorities set by the country's top leadership to achieve national development goals.

Target. The purpose of the research is to analyze aspects of state regulation of the economy of small and medium-sized businesses in Russia for the period 1990–20220. during transformation in order to improve socio-economic relations with changes in the landscape of the Russian economy. Tasks. The objectives of the study are to consider various forms of small and medium-sized businesses in Russia, emerging and transforming in the 1990s–2000s, as well as state policy for regulating relevant socio-economic relations. Modern economic innovations in the form of the institution of self-employment as a new phenomenon of socio-economic life are considered. Various aspects of changing the competitive environment of small and medium-sized businesses in Russia are considered, taking into account self-employment, as well as measures of state regulation of the economy that are currently being discussed and implemented. Methodology. The historical aspect of the institutionalization and transformation of forms of entrepreneurship in Russia during the transition period of market reforms of the 1990s and early 2000s is considered. An analysis of the dynamics of development of small and medium-sized businesses in the Russian Federation for the period 2018–2022 is used. A combination of small and medium-sized businesses in the Russian Federation into a single classification was used to model their possible interaction. The current discussion positions of federal authorities are presented using content analysis of public speeches of their representatives. Results. The activities of the state for the period under review, 1990–2020, demonstrate the generally successful systematic work of state regulation in a wide range of socio-economic relationships for the formation of new forms of entrepreneurial activity. As a modern economic phenomenon, the institution of self-employment has become an essential part of modern social relations, playing an increasingly significant role in changing the structure and competitiveness of small and medium-sized businesses in Russia. Increased competition in the form of the emergence of the self-employed as a new category of economic business entities in Russia is a positive phenomenon for the economy as a whole. Conclusions. To ensure sustainable development and increase competitiveness, the state needs to develop effective measures to control and support entrepreneurs, including the self-employed, within the framework of their ecosystem interaction. Ways are proposed to level out the possible negative effects of self-employment for the development of competition within the scope of responsibility and competence of the Federal Antimonopoly Service.

The article is devoted to the study of the problem of establishing age restrictions for persons holding judicial positions and their impact on the quality of justice in Ukraine. It is shown that in modern conditions of martial law in Ukraine, there is an acute shortage of judges, which negatively affects the state of judicial administration. One of the factors leading to this is the automatic termination of judicial powers by persons who have reached the maximum age of holding the office of a judge established by law. It has been proven that the age of a judge, more than 65 years old, under the condition of proper mental and physical health, is rather an advantage, rather than a disadvantage compared to judges of a young age, given the acquired experience and high professionalism. A comparative analysis of the norms of the current legislation regarding age restrictions for the positions of judges and other authorities was carried out. Based on the study of the experience of foreign countries, a tendency towards a high age limit for the position of judge in order to terminate their powers was revealed. It was established that the most acceptable for Ukraine is the experience of the USA, where there are no age restrictions for holding the position of a judge. It was concluded that holding the office of a judge without age restrictions contributes to the elimination of the personnel shortage of judges, the preservation of an experienced and highly professional corps of judges. Attention was drawn to the fact that the forced dismissal of a judge on the basis of an age limit bears signs of discrimination in the labor sphere. It is proposed to make appropriate changes to the Constitution of Ukraine and the Law of Ukraine “On the Judiciary and the Status of Judges” regarding the removal of restrictions on the tenure of a judge by age and the establishment of control over the state of their mental and physical health. To do this, stipulate the duty of judges (regardless of their age) to undergo medical examinations once every five years, including in drug and psychiatric institutions, and to attach to the materials of their judicial file documents of the established form on the state of physical and mental health.

The article, based on an analysis of the legislation on taxes and fees and law enforcement practice, examines the grounds and conditions for including (attributing) amounts of money paid to employees as individuals to the object of taxation by the insurance premium tariff for certain types of compulsory social insurance. Attention is focused on the problematic aspects of qualifying a number of payments, the mention of which is not contained in Article 422 of the Tax Code of the Russian Federation. The author substantiates the feasibility of improving the current legislation and overcoming the various legal positions of policyholders-employers, tax authorities, insurers and arbitration courts regarding the object of taxation of insurance premiums on payments made in favor of an employee as an insured person.