Methods Of Scientific Knowledge Research Articles

Analysis of causes and factors of the spread of takfirism in Kazakhstan

The purpose of this research is to analyse the emergence of takfirism, its spread and its evolution in contemporary Kazakh society. The methodological foundation of the study was provided by general theoretical methods of scientific cognition, and various methods of collecting and systematising information. Among the general scientific methods are the method of theoretical analysis; the historical method of comparing individual religious movements of different periods in Kazakhstan, and the specific scientific and philosophical-religious methods of research. The results have suggested that unfounded takfirism poses a threat to the sustainability of diverse communities in Kazakhstan. The religious, ideological and theological preconditions for takfirism in Kazakhstan were analysed. Noted the diversity of approaches by Muslim scholars to understanding and interpreting the ayats of the Qur'an. Presented aspects of distortion in interpreting the essence of Shariah texts. Noted that the influence of political and social factors is significant. Focuses on some of the socio- psychological aspects of the development of radical attitudes among young people. The qualities inherent in young people that enable them to resist external non-ideological attacks are identified. Illiteracy, poor quality of education and the low culture of some people in Muslim countries are among the key elements. It was noted that the main factor in takfirism in Kazakhstan is the influence of the Salafi-Wahhabi movement. The practical significance of the study is that its content is of interest in developing the worldview of contemporary young people in the Republic of Kazakhstan. The results can be used as a teaching and practical material for students and researchers on contemporary history and religion in Kazakhstan.

ВІДМІННІСТЬ ВІДОБРАЖЕННЯ НЕМАТЕРІАЛЬНИХ АКТИВІВ У ФІНАНСОВІЙ ЗВІТНОСТІ ЗА ФОРМАМИ МСФЗ ТА НП(С)БО НА ПРИКЛАДІ АГРАРНИХ ФОРМУВАНЬ

Introduction. Over the past ten years, significant changes and improvements have taken place in accounting and auditing, both in legislation and requirements for accounting and auditing. In particular, large enterprises should keep records under International Financial Reporting Standards (IFRS) and ideally reflect their performance in financial statements under IFRS forms. On the Balance Sheet of agricultural formations, one of the main assets is land, but since most enterprises rent it, there is a right to use land plots, which is an intangible asset. It is important for users of financial statements, who are interested in information in the field of land relations, to correctly understand the reflected names of articles and financial indicators in reporting. Problem Statement. Intangible assets are divided into different types and groups, but in the financial statements according to NAS for them there is only one article with the general title “Intangible assets.” In accordance with the requirements of IFRS, an entity has the possibility to divide types or groups of intangible assets into separate items. However, in Ukraine there is a problem of imperfection of financial reporting forms under IFRS, which requires in-depth study and wider disclosure of financial reporting items, including intangible assets. The purpose of the article is to distinguish differences between the reflection of financial indicators on intangible assets in the reporting forms under NAS and IFRS in agricultural formations and outline for users of financial statements advantages and disadvantages. Methods. General scientific methods of cognition and the study of phenomena and processes were used; statistical and economic methods of analysis - when summarizing and presenting information on financial indicators of intangible assets in reporting; comparison - when intangible assets are reflected in the financial statements under NAS and IFRS. Results. The article reflects the stages of formation of IFRS in Ukraine, focuses on the reflection of financial indicators in the NAS and IFRS reporting forms on the example of agricultural formations, their advantages and disadvantages, and characterizes the types of intangible assets. Conclusions. In the process of the research , the opinion was formed that the reflection of intangible assets under IFRS reporting is more detailed and informative than under NAS reporting.

Unilateral Sanctions under International Law and Effectiveness of Blocking

INTRODUCTION. This article discusses modern international legal concept of unilateral sanctions. The authors contribute to the emerging discussion on the qualifying of unilateral sanctions under international law.MATERIALS AND METHODS. In this study we took into account the works of both Russian and foreign scholars in the field of international economic law, as well as analyzed documents and materials of international organizations (United Nations (UN), World Trade Organization (WTO) and others) in order to assess the compatibility of unilateral sanctions with international law. General scientific methods of cognition (analysis, synthesis, induction, and deduction), special legal methods (formal-legal, technical-legal, method of legal analogy) and comparative legal method were used in the presented research.RESEARCH RESULTS. Presented analysis has shown that widely used term “unilateral sanctions” leads to abusive and inappropriate use of international legal term. Analysis of compatibility of unilateral sanctions with other types of coercive measures such as countermeasures, UN Security Council sanctions, retortions, reprisals have shown that unilateral sanctions do not fall under the meaning of all mentioned measures. In addition, unilateral sanctions should not be justified under the WTO security exceptions. The use of extraterritorial unilateral sanctions contradicts one of the fundamental principles of international law – principle of non-interference in internal affairs. Existing blocking unilateral sanctions mechanisms are not efficient enough to compensate negative effect posed by unilateral sanctions.DISCUSSION AND CONCLUSIONS. Authors concluded that unilateral sanctions in most of the cases do not satisfy cumulative criteria of legitimate countermeasure. Unilateral sanctions are not equivalent to the United Nation Security Council sanctions, as there are no “checks and balances” in the decision-making process in the form of determining the degree of threat to peace and security and taking into account humanitarian exceptions. Although there is some correlation between unilateral sanctions and retortions or reprisals, retortions and reprisals posses criteria of legality and proportionality, while, unilateral sanctions are introduced at the state’s discretion without any standard. Furthermore, the authors argue that to avoid abusive use of the WTO security exceptions WTO panels have to rely on the well-balanced approach used by the Panel in Russia – Transit case. This approach shows that the context of security exception should be understood as encompassing only military and closely related to military issues and does not cover political, economic, cultural or any other interests and relations. Existing blocking mechanisms of unilateral sanctions require separate qualification under international law including compatibility with the legitimate countermeasures.

Participatory budgeting in Russia in conditions of economic instability

Subject. The article considers theoretical and methodological aspects of participatory budgeting development in Russia. Objectives. The aim is to substantiate the effects of using the participatory budgeting under economic instability. Methods. The study draws on general scientific methods of cognition (analysis, synthesis, induction, deduction, comparison, and analogy), and special methods of cognition (comparison of theoretical and practical material, expert method, systematization, and classification). Results. Changes in methodological aspects of budget planning significantly affected the implementation of budget policy. Budget planning is influenced by internal and external factors, and by entities with which public legal entities have to interact at the subnational level. The paper focuses on financial aspects of participatory budgeting, like the total amount of funding for participatory budgeting projects, the average cost per project, the number of funded projects, sources of funding. I investigated options for including participatory budgeting in the budget process of Russian regions and municipalities and identified two main ones used by public legal entities. Conclusions. The study substantiates why participatory budgeting is advisable to apply in conditions of economic instability and uncertainty. It highlights the effects of the development of participatory budgeting practices and specifics of their implementation at the municipal level. The findings can be useful for public authorities, local governments, and those involved in participatory budgeting.

Digitalization from the Perspective of the Regional Community

Relevance. Currently, digitalization processes and the introduction of new technological innovations in Russian society lead to a restructuring of not only economic but also social relations, thereby predetermining both new opportunities and new risks. However, the degree of influence of these risks on individuals and society, their positive and negative effects in the scientific community have not yet been sufficiently formulated.The purpose is to identify the attitude of the regional population towards the digitalization of society and risk factors associated with the introduction of digital technologies into the life of society.Objectives: to analyze the manifestation of the digitalization process and its risks in the perception of the regional community; explore the degree of influence of digitalization risks on the life of society.Methodology. The study uses general scientific methods of cognition of social phenomena: structural-logical analysis and methods of theoretical generalization ‒ to clarify concepts and construct research conclusions; sociological methods for obtaining empirical data.Results. The population of the regional community has an understanding of the digital society, digitalization processes and various manifestations of risks in the digital society. Transformations in the digital sphere can bring catastrophically large-scale changes in society, and can transform not only the surrounding reality, but the person himself and the world around him.Conclusions. In modern digital society, the probabilistic manifestation of risks is not fully identified and their impact on the life of society is not assessed. Digitalization should be aimed at creating advantages (conveniences) in various aspects of everyday life and providing every citizen with equal opportunities to access services, information and knowledge provided on the basis of information and communication technologies.

Reform of Decentralization of Power in Ukraine under Conditions of War: Legal Regulation, Management Features and Directions for Improvement

The purpose of the article is to reveal the reform of the decentralization of power in Ukraine under conditions of war. In the concept of the territorial community of Ukraine, ancient European traditions of Ukrainian local self-government and modern standards of the European Union have been successfully embodied. The productive interaction of citizens, the state, and international organizations contributed to formation of Ukrainian territorial communities. It has been proven that the personal income tax is one of the main sources of filling community budgets. For 9 months of 2022 local budgets of the Dnipropetrovsk region of Ukraine received 16,364,124 Ukrainian hryvnias (UAH) as personal income tax, which is 34% more than for the same period in 2021. Methodology: The specifics of the research subject, as well as its purpose and tasks determined the use of general scientific and special methods of scientific cognition. Stabilization and restoration of territorial communities in Ukraine require the introduction of a new three-level effective and transparent system of strategic planning: state strategy — regional strategies — community strategies. For restoration and stimulation of regional development strategizing should contain definition of the following four functional types of territories: territories of recovery, poles of economic growth, territories with special conditions for development, territories of sustainable development.

Vectors for improving development strategies of Russian enterprises in the context of prerequisites for transformation of the Russian economy

The article provides an analysis of changes in trends in the Russian economy based on macroeconomic indicators (gross domestic product per capita, inflation rate, unemployment rate). The key factors are the historically low unemployment rate (due to demographic trends in society) and the growing number of individual accounts on the Moscow Exchange. These factors force Russian enterprises and companies to change the extensive type of economic growth to the intensive one. The purpose of the study is to highlight main trends of the changes in the economy (on the basis of the analysis of macroeconomic indicators) and possible options for responding to them for domestic enterprises. The work used universal and general scientific methods of cognition, such as dialectical, analytical, and statistical methods. The result of the analysis of the Russian macroeconomic indicators is presented, basic trends that can have a significant impact on the strategies of enterprise development are identified. It is proposed to use elements of the ESG (environmental, social, governance) approach or process-flow model as ways to respond to them. The main tasks that enterprises face are outlined along with the criteria for choosing the direction of improvement.

Improving the Legal Regulation of Indirect Judicial Jurisdiction in the Eurasian Economic Union

Free cross-border circulation of court decisions is a necessary condition for successful integration. One of the main obstacles that states face in creating legal regulation in this area is the problem of the admissibility of foreign judicial jurisdiction, or, in other words, indirect judicial jurisdiction. The article discusses options for solving this problem.Aim and tasks. To propose options for improving the legal regulation of indirect judicial jurisdiction in the Eurasian Economic Union.Methods. This work uses both general scientific methods of cognition: analysis and synthesis, and specific scientific ones: formal logical, formal legal, comparative legal, and the method of legal forecasting.Results. Improving the legal regulation of indirect judicial jurisdiction in the Eurasian Economic Union is possible through the conclusion between the member states of the Eurasian Economic Union of an international treaty establishing unified criteria for direct judicial jurisdiction and conditioning the acceptability of the jurisdiction of a foreign court on compliance with these criteria. In the event that the competence of a foreign court is not based on the jurisdictional criteria contained in an international treaty, it is proposed to provide for the possibility of recognizing a foreign court decision if two conditions are met: first, there is a close connection between the court and the dispute or approval of the jurisdiction by the defendant; the second is compliance with the rules on exclusive judicial jurisdiction established in the national legislation of the member states of the Eurasian Economic Union.The author also proposes an option for improving the legal regulation of indirect judicial jurisdiction at the national level, both in the Russian Federation and in other member states of the Eurasian Economic Union. In particular, the option of introducing provisions on indirect judicial jurisdiction into national legislation is being considered, which would condition the acceptability of the competence of a foreign court by observing the criterion of a close connection between the dispute and the court that issued the judicial act, or the approval of its jurisdiction by the defendant, and non-contradiction with the criteria of exclusive judicial jurisdiction.Conclusions. The Eurasian Economic Union needs to create an effective mechanism for the recognition of foreign court decisions, which can be achieved, first of all, by improving the legal regulation of indirect judicial jurisdiction.

Deprivatization: current judicial practice

The article considers the legal framework and trends of judicial practice in claims for the recovery of previously privatized assets. The purpose is to identify risk factors for the deprivatization of enterprise property, as well as circumstances affecting the prospects of possible litigation. The authors used such research methods as logical, theoretical-prognostic, formal-legal, system-structural and legal modeling methods. The methodological apparatus consists of the following dialectical techniques and methods of scientific cognition: analysis, abstraction, induction, deduction, hypothesis, analogy, synthesis, typology, classification, systematization and generalization. The authors analyzed relevant legal cases within the context of legal regulation and doctrinal approaches to the interpretation of civil legislation. It is concluded that violation of the privatization procedure means the absence of the will of the public owner to property alienation. As a result, the public owner has the opportunity to claim property even from a bona fide purchaser. Shares in the authorized capital of companies, and individual objects (buildings, structures, movable property) are subject to deprivatization. The basis for the claim of property in favor of the state is most often the privatization of property classified as federal property, with the approval of only regional authorities as well as the privatization of property in respect of which prohibitions and restrictions are established. It is stated that the courts reject references to the expiration of the limitation period, at the same time, judicial practice regarding the application of objective limitation periods has only begun to form. Considering the specifics of the participation of public legal entities in civil turnover, the authors conclude that it is necessary to clarify the established practice of applying law by the Constitutional Court of the Russian Federation.

Unfair competition: the current state of criminalization

The subject of the study is the state of criminalization of unfair competition in the Russian Federation. The article examines the relationship of the Criminal Code of the Russian Federation with the Federal Law "On Protection of Competition", which contains prohibitions on manifestations of unfair competition; the elements of crimes provided for in art. 128.1, 146, 147, 180, 183, 185.3 and 185.6 of the Criminal Code of the Russian Federation, when analyzing objective and subjective signs of which elements of certain forms of unfair competition are seen, as well as law enforcement in the designated area; static data reflecting the current situation of identifying facts of unfair competition in the activities of the antimonopoly authority, law enforcement agencies, as well as aspects of interaction between the antimonopoly authority and the Central Bank of the Russian Federation in the field of countering market manipulation and the misuse of insider information as separate manifestations of unfair competition. The methodology of the research is based on the provisions of the doctrine of materialistic dialectics, as well as a systematic approach, in particular, general scientific and private scientific methods of cognition were used – methods of system analysis, logical, comparative, formal dogmatic method, method of legal forecasting and classification. The novelty lies in establishing the fact of the correlation of crimes provided for in art.128.1, 146, 147, 180, 183, 185.3 and 185.6 of the Criminal Code of the Russian Federation, with the prohibitions of the Federal Law "On Protection of Competition" based on the analysis of objective and subjective signs of the listed crimes, as well as the practice of sentencing in this area, in substantiating the possibility of using articles of the Criminal Code of the Russian Federation to combat manifestations of unfair competition, but also to improve criminal law norms in order to unify their content with the prohibitions of a special law. The conclusions are that the above analysis of the signs of the elements of crimes provided for in art. 128.1, 146, 147, 180, 183, 185.3 and 185.6 of the Criminal Code of the Russian Federation, indicates a certain degree of their compatibility with the prohibitions of forms of unfair competition contained in the Federal Law "On Protection of Competition", although they need to be improved. Appropriate legislative changes are advisable due to the public danger of unfair competition, the level of which may be no less than that of cartels recognized as a threat to the country's economy.

On the effectiveness of regulatory restrictions in conducting telemedicine consultations

The article examines the introduction of an experimental legal regime in the field of telemedicine in the Russian Federation. The authors investigate the general and experimental legal regulation in the field of telemedicine services. It is noted that the main prohibition leading to the emergence of the services in the field of medicine is a ban on clarifying and directly making a diagnosis within the framework of a remote consultation without prior face-to-face appointment with the attending physician. When establishing an experimental legal regime, this prohibition was relaxed, since it is possible to seek remote consultation from another doctor working in the same medical organization and having at least 7 years of experience in the specialty. It is stated that the information services that appeared to circumvent this prohibition are actually medical. In the course of the research, general scientific methods of cognition of the surrounding reality and legal matter, as well as special legal methods, including formal legal ones, were used to achieve these goals. It is noted that when establishing, within the framework of an experimental legal regime, the possibility of prescribing treatment or correcting it by another doctor working in the same medical organization as the attending physician who conducted the preliminary face-to-face appointment of the patient, medical organizations with an extensive network of branches receive advantages for development. In such a situation, it is possible to form two levels of medical care: within the framework of the first, primary face-to-face reception is carried out by the primary link of medical workers, within the framework of the second, specialized doctors conduct remote consultation to the patient (legal representative). The establishment of a ban on diagnosis and restrictions on the prescription of treatment remotely has led to the spread of shady online counseling services. Due to the motives and goals of the patient when accessing such a service, it is essentially medical.

Unfair competition: problems of criminalization of acts and differentiation of responsibility for their commission

The subject of the study is the problems of criminalization of unfair competition and differentiation of criminal liability for its implementation. In particular, the following issues are analyzed: the current state of criminalization of acts provided for in art. 128.1, 146, 147, 180, 183, 185.3 and 185.6 of the Criminal Code of the Russian Federation, the signs of which correspond to a certain extent to the prohibitions of the Federal Law "On Protection of Competition"; legislative techniques in the design of their compositions; qualifying and especially qualifying signs, sanctions provided for the commission of crimes of the specified group; practices in the field of application of the listed articles of the Criminal Code of the Russian Federation, including in countering unfair competition. The purpose of the work is to identify the problems of criminalization of acts that have signs of unfair competition, violations of legislative technique, shortcomings in the differentiation of criminal liability for their commission, and identify ways to eliminate them. The research methodology is based on general scientific and private scientific methods of cognition, dialectical, logical, formal legal, comparative legal, hermeneutic research methods, as well as methods of legal modeling and legal forecasting are used. The scientific novelty lies in the analysis of the problems of constructing the elements of crimes provided for in art. 128.1, 146, 147, 180, 183, 185.3 and 185.6 of the Criminal Code of the Russian Federation as a whole and in connection with their content with violations of the prohibitions contained in Articles 14.1-14.8 of the Federal Law "On Protection of Competition", proposals on criteria for criminalization of acts, research qualifying (especially qualifying) signs and sanctions as means of differentiating criminal liability, as well as in proposals for their improvement. The conclusions are based on the absence in the Criminal Code of the Russian Federation of a clear mechanism for protection against unfair competition, ideas about changing legislation aimed at establishing specific grounds for criminal liability for unfair competition, unification of qualifying signs and the proposal as a sanction of penalties and their sizes uniform for the entire group of criminal forms of unfair competition, as well as the extension to crimes, provided for in Articles 180, 185.3 and 185.6 of the Criminal Code of the Russian Federation, the institution of confiscation.

THE FORMATION AND DEVELOPMENT OF ECONOMIC THOUGHT IN UKRAINE UNDER THE INFLUENCE OF CLASSICAL POLITICAL ECONOMY IN THE LATE XVIII – EARLY XX CENTURY

The purpose of the work. The article describes and analyses the achievements of such figures as S. Desnitsky, M. Bałudjanski, V. Karazin in the process of formation and development of Ukrainian economic thought in the period of the eighteenth and nineteenth centuries. It is analysed that the most significant influence on the system of economic views of these Ukrainian researchers was made by the concepts of representatives of classical political economy. Methodology. To achieve this goal, both general scientific and special methods of scientific cognition were used, in particular scientific abstraction, induction and deduction, analysis and synthesis – to study the sources, provisions and hypotheses expressed by S. Desnіtsky, M. Bałudjanski, V. Karazin, formed under the influence of the views of the classic of political economy A. Smith. Results. The article analyses the views and ideas of S. Desnіtsky, M. Bałudjanski, and V. Karazin in historical, evolutionary, theoretical and practical aspects. It is determined that the economic views of these Ukrainian scholars are mainly based on the theoretical foundations of classical political economy, in particular, on the concepts of A. Smith. Scientific novelty. It is substantiated that S. Desnіtsky's research was focused on the category of "property" and the analysis of property relations; M. Bałudjanski in his manuscripts approved the conceptual apparatus of political economy, studying the market mechanism, situation and competition in the field of agricultural production; V. Karazin, being a supporter of the labour theory of value, developed an agricultural programme, implemented his projects and inventions in agriculture, developing also Ukrainian technical thought. Practical Significance. The study found that theoretical scholars served the interests of resource owners, associated wealth with virtue, justified the existence of landowners and their exploitation of hired labour, and saw laziness, disinterest in labour results, and the inability to organise their work responsibly and reasonably as the main cause of poverty. For example, M. Bałudjanski and V. Karazin saw the cause of poverty of the common people of Ukraine in drunkenness and laziness, which led to moral and material impoverishment; they considered their main task to be to help wealthier peasants who had some starting capital; they received certain subventions from governments.

Методологические предпосылки исследования роботизации промышленности сквозь призму политико-экономического осмысления неолуддизма

The development of the robotization processes of the industry entails a kind of renaissance of research on the phenomena of Luddism and neo-Luddism. Neo-Luddism is considered in the context of an attempt to describe the reaction of a part of society to technological changes, including large-scale robotization of industry, transforming the social and labor landscape of the modern economic system, although it does not represent a complete concept and requires further scientific understanding. The purpose of this article is to identify, by turning to the political and economic features of the phenomena of Luddism and neo-Luddism, the methodological prerequisites for the study of industrial robotization, in particular the development of directions and tools for improving industrial modernization based on robotization. The use of the subject-activity approach (N.V. Gerasimov) and general scientific methods of cognition in the paper enable to describe the essence of Luddism and neo-Luddism through the prism of the clash of interests of individual social groups. A scientific discussion is presented regarding the impact of robotization of the industry on employment, and potential mechanisms for reducing the social costs of this process. The limits of applicability of these mechanisms and the political and economic grounds for their development and application are shown. It has been proven that the features of robotization of industry of specific economic systems, the effectiveness of directions and tools for improving this process, mechanisms for smoothing out socio-economic consequences and appropriating the positive effects of robotization depend on the existing balance of political and economic interests of social subjects and their groups. The obtained results can be useful in developing mechanisms for robotization of industry in the national economy and identifying potential economic and social risks arrising in this process. Further research of the impact of industrial robotization on employment in national economic systems may be of interest

SOCIAL ASPECTS OF SUSTAINABLE DEVELOPMENT OF REGIONS OF KAZAKHSTAN

In the modern world, the development of the economy of any country is closely linked to the sustainable development of regions. Social processes play a crucial role in the sustainable development of a region. Much attention is paid to these processes in scientific works on economics, politics, sociology and interdisciplinary studies. We have touched upon the economic aspects of social development of regions. When writing the article such methods of scientific cognition as system approach, comparative and statistical analysis were used. The data on average monthly wages were used. Taking into account the presence of other sources of income, we also analysed the data on nominal cash incomes of the population by regions. In the analysis we used average per capita indicators to adjust for differences in the population size of the regions. The comparison was carried out using the unevenness index. The calculations revealed that the unevenness of both indicators is growing, which does not correspond to the current trends of sustainable development. The importance of the problem of sustainable development of regions in terms of social development is obvious, so we believe that the results of the research conducted in this article can be used for further scientific developments. Keywords: social development, sustainable growth, unevenness, regions, Kazakhstan, economy, wages, income, population, standard deviation.

THE USE OF MESSENGER CHATS IN STATE AND MUNICIPAL ADMINISTRATION: PROBLEMS AND PROSPECTS OF LEGAL REGULATION

Currently, communication technologies play a key role in public administration. With the development of mobile devices and messengers, the use of chats is becoming an increasingly popular tool for information exchange and coordination of activities. The purpose of the study is to consider some problematic aspects of the use of digital methods of communication by public authorities on the example of messenger chats. Materials and methods. The research was based on general scientific methods of cognition: observation, analysis, synthesis, description, generalization, comparison and others. On the basis of content analysis, comparative and systematic approaches, the use of chats in state and municipal management was investigated. The work also used system-wide scientific methods of theoretical and empirical research, as well as specific methods that made it possible to substantiate the results obtained. Sociological methods were used to study the opinions of chat users, as well as of experts and scientists. Private scientific methods, such as comparative-legal, formal-legal, statistical and structural-functional ones, were used for the study. This made it possible to identify trends, to formulate conclusions, and to offer recommendations for solving a number of issues in problem areas. Results. The obvious advantages of using messenger chats have led to their widespread use in the practice of state and municipal administration: speeding up decision-making processes, simplifying coordination, improving coordination of actions within the department and in interdepartmental interaction, increasing the quality of feedback between the state and citizens, etc. Despite the significant prospects of using messengers to improve the efficiency of communication and the quality of public and municipal services provided, to promote the development of the digital state, it is necessary to take into account the risks and problems: the use of personal mobile devices by employees; identification of the administrator and users; the possibility of deleting messages completely; legal consequences of messages sent via chat; protection of personal data; security and the integrity of messages transmitted via chat, etc. Conclusions. Some of the issues related to the use of messenger chats in the practice of state and municipal administration can be resolved by the adoption of departmental or local acts regulating the rules for the use of such chats, message monitoring, administrator powers, business etiquette, etc. In modern realities, it is important to conceptually revise approaches to document management, document flow and the concept of "document", taking into account the introduction and widespread use of digital innovations.

Международный опыт подоходного налогообложения физических лиц и направления совершенствования налоговой системы Российской Федерации

The article examines the international experience of personal income taxation in developed countries such as the United States of America (USA), the United Kingdom, Japan, China, Australia, Canada, and Germany. The study was conducted using general scientific methods of cognition, including observation, comparison, data collection and analysis, deduction, and induction. The sources of information for the study were regulatory and legislative acts, as well as electronic resources. The main findings include reform of the personal income tax (PIT), aimed at increasing revenues, but not too heavy a tax burden for taxpayers and ensuring fairness, is a matter of concern at present. The study of tax systems in other countries allows us to identify effective approaches to the development and implementation of tax reforms, as well as to avoid mistakes made in other states.

Информационные особенности типичных следственных ситуаций, возникающих при расследовании хищений мобильных средств связи

Introduction. Theft of mobile communication devices is a frequently committed crime, the regularity of which is due to the increase in the number of communication devices among citizens, its popularity and ease of use, as well as other factors. Methods. While working on the article, the author used various methods, including general scientific methods of cognition, private scientific methods and an interdisciplinary method of formalization. The data of real legal practice, materials of criminal cases and judicial acts were also used. Results. The current state and transformation of the mechanism of theft of mobile communication devices is analyzed in the article. The main methods of committing theft, the techniques and technologies used in this process are studied and typified. The author considered the most typical investigative situations that arise duringthe investigation of theft of mobile communication devices. The conclusion was drawn that the most common loss of mobile communication devices is committed by theft (including pickpocketing; theft in public places; burglary), robbery, fraud. The system of formation of the most typical investigative situations is based on a combination of analysis of investigative practice and theoretical research. The typical investigative situation in the investigation of mobile phone theft includes various aspects, among which the author emphasizes the totality of all information and data regarding theft; collecting evidence related to the crime; its comprehensive system analysis; the basics of interaction with mobile operators, etc.

Topical Issues of Counteracting the Threats to National Security

Introduction. One of the primary important objects for ensuring the national security of any state, as an independent and self-sustained subject of the system of global policy coordinates, is its sovereignty. The sovereignty is the fundamental category in formulating the principles of the national constitutional and international law. Ensuring the sovereignty is one of the most important functions and tasks of the modern Russian state. The article analyses the state policy and its legal basis for ensuring the national security, it focuses on the threats and crises in both the international and national security systems. The research is relevant due to studying the selective approach of some states to fulfilling their obligations to adhere to the commonly recognised principles of the international relations. It is emphasised, that although formally observed, the principle of national sovereignty of the states is constantly violated when referred to the weaker states according to the medieval “right of the strong”. The topical issues of counteracting the threats to national security are investigated. Attention is focused on the need to develop the measures aimed at timely and efficient prevention thereof. The aim of the study is to analyse the concept of “sovereignty”, identify the external and internal threats to the sovereignty of Russia and develop recommendations on the strategic national priorities. Materials and Methods. The research was conducted using the general and specific methods of scientific cognition, in particular, the dialectical method, content analysis of the normative legal acts, juridical comparativistics, as well as systemic, structural-functional, logical and other methods. Results. Within the research such concepts as “sovereignty”, “national interests of the Russian Federation and strategic national priorities” have been analysed. The assessment of the current state of the world order is given, as well as the directions and trends of its reform are studied. The external and internal threats to the sovereignty of Russia have been identified and strategic goals in the field of ensuring the national security have been outlined. Discussion and Conclusion. Based on the results of the conducted research, it was proved that the qualitative change of the methodological and conceptual foundations of the national and international security is required. To counteract the different national security threats, it is necessary to adhere to the national priorities, goals and the developed strategy. The present paper deems to be important for the Russian juridical science, as well as for the subjects of lawmaking and law enforcement.

Современные способы нарушения неприкосновенности частной жизни

Introduction. The article is devoted to the study of the methods of committing crimes provided for inArticle 137 of the Penal Code of the Russian Federation. Special attention is paid to the influence of information technology on the formation of individual criminal behavior: the choice of ways to commit crimes that violate privacy (in 2020-2021, 87% of cases are accounted for by information technology). A significant factor in the analysis of crimes violating privacy is the change in the statistical accounting of the methods of committing crimes: since 2022, the forms of federal statistical observation reflect the methods of committing crimes in the field of information and telecommunications technologies provided for in Part 3 of Article 137 of the Penal Code of the Russian Federation. Methods: The research methodology consists of general scientific methods of cognition of social processes, in particular, the socio-legal phenomenon of crime (analysis, synthesis, deduction, induction, system-structural method, measurement, description, abstraction), as well as private scientific methods - document analysis, statistical methods. As an empirical base, separate forms of statistical observationof theFederal State Institution “Main Information and Analysis Center of the Ministry of Internal Affairs of the Russian Federation”,information from the Internet resource “Judicial and Regulatory Acts of the Russian Federation”, as well as information from other online publications were used. Results: In this article, individual ways of violating privacy are selected as the subject of study due to their significant diversity. In particular, the following methods of committing crimes, confirmed by statistical data, were considered: the Internet, social networks, computer equipment, instant messaging tools, mobile communication tools, software tools.