Special Legal Status Research Articles

Legal Status of the Self-Employed as Business Entities: Problems and prospects of Reform

The article is devoted to the study of the problems of the legal status of the self-employed as subjects of entrepreneurial activity. The legal nature of the activities of self-employed persons is studied; the self-employed are qualified as subjects of micro-entrepreneurship; an approach to the implementation of their bankruptcy is developed. A sociological study aimed at identifying the opinion of students about the gaps in the regulatory regulation of the legal status of the self-employed is undertaken. The correctness of the legal qualification of the self-employed as entrepreneurs is argued. The necessity of differentiation of the legal regime of activity of this category of citizens is proved. The content part of the modified concept of entrepreneurial activity is formulated. On the basis of a comparative legal analysis of the regulation of commercial and consumer insolvency in Russia and Germany, conclusions are drawn about the expediency of applying the rules of consumer insolvency to the self-employed due to their special legal status, as well as about providing them with the opportunity to continue their business activities after the completion of the bankruptcy procedure

A study into the special economic and legal status area’s particular qualities as a tool to attract investment in the Russian regions’ economic systems: The customs aspect

Subject. This article discusses the issues related to the development of special economic and legal status areas in terms of attracting foreign investment and developing foreign economic activity. Objectives. The article aims to study the peculiarities of the special economic and legal status areas’ functioning as a tool for attracting investment in the economic systems of the regions of the Russian Federation from the standpoint of customs regulation. Methods. For the study, we used the methods of logical and statistical analyses. Due to the peculiarities of statistical information, we analyzed the areas industrial special economic zones are located in. Results. The article defines the essence of preferential treatment and the main issues of customs regulation of the activities of special economic and legal status areas. It describes the role of special status areas in the development of regional socio-economic systems. Conclusions. Priority social and economic development areas are the most appropriate tool to implement the State regional policy. This is confirmed by statistical data on the dynamics of the creation of such areas.

Правові підстави становлення інституту публічної служби в Україні

The article analyzes the approaches to the civil service organization in Ukraine and examines the regulations of the civil service establishment since independence time. The attention is payed to the regulatory uncertainty of the separation of civil and public service in Ukraine. It is emphasized that the legal basis of the civil service in Ukraine is determined by the Law of Ukraine “On Civil Service”, which was adopted in 2015. The first such laws were adopted in 1993 and 2011. The Law of Ukraine “On Civil Service” of 1993 for the first time established a special legal status of civil servants – persons authorized to perform state functions. The Civil Service recognized the professional activity of persons holding positions in state bodies and their staff for the practical performance of tasks and functions of the state, receiving salaries at the expense of state funds. The Main Department of the Civil Service under the Cabinet of Ministers of Ukraine was designated as the civil service government body in the state bodies. At that time, the procedure for serving in local self-government bodies was not legally regulated in Ukraine, which hampered the establishment of the public service institution in Ukraine. With the adoption of the Constitution of Ukraine, there was a division of public service into civil service and service in local self-governments. The Laws of Ukraine “On Local Self-Government in Ukraine” and “On Service in Local Self-Government Bodies” became an additional basis for distinguishing types of public service. In 2011, a new Law of Ukraine “On Civil Service” was adopted, which provided for changes in the legal regulation of the civil service in Ukraine. Civil service was recognized as a professional activity of civil servants in preparing proposals for the civil policy formation, ensuring its implementation and provision of administrative services, ie the categories of political positions and positions of civil servants were distinguished. The current legislation defines the role of the civil service and its features, as well as the conditions of service in local governments, which is actually the basis for the public service system formation in Ukraine. Key words: civil service, public service, service in local self-government bodies.

A State of Administrative Punishment

The paper analyzes the negative legal consequences associated with the fact of bringing to administrative responsibility and circumstances occurring after the end of the execution of the sentence. These consequences are established not only by the Code of Administrative Offenses of the Russian Federation, but also by many other laws. They differ among themselves in the content and duration of the periods during which they arise and continue. Based on this, the author concludes that it is necessary to introduce a concept similar to the concept of "conviction" in criminal law into the legislation on administrative offenses, and talk about the "state of administrative punishment" that should be understood as a special legal status of a person brought to administrative responsibility, characterized by the possibility of the imposition of a more severe punishment in the event of a repeated offense and the application of other negative measures. Under the Code of Administrative Offences of the Russian Federation, the term of administrative punishment is one year, i.e. any negative consequences of being brought to administrative responsibility can take place within a year after the end of the execution of the sentence, including the possibility of imposing a more severe punishment for the repeated offense, recording the information about the facts of bringing to responsibility during employment, disseminating information about the fact of committing an offense. After the expiry of the term of administrative punishment, the person should be considered not previously brought to administrative responsibility. After that term no negative consequences associated with this fact can take place. As in criminal law, the term of administrative punishment can differentiate depending on the gravety of the offense or the type of punishment imposed. The mechanism is provided for the early termination of the state of administrative punishment.

Designation and protection of especially valuable land

In recent years, there has been a more careful attitude to valuable agricultural land and, primarily, to sustainable use of especially valuable, most productive land. This land should be designated, delimited, sustainably and carefully managed, to ensure the production of organic agricultural food and raw materials, protected and preserved for the present and future generations. The paper analyzes past experiences in defining especially valuable land for further sustainable use and protection against land retirement. The authors clarify the concept of such land, which consists in its productivity and suitability for agricultural use. The paper proposes a criterion for classifying land as especially valuable as a land-use-capability class determined when classifying lands according to the methods approved. The special software developed by the authors and approved by the state registration authority provides automated processing of significant volumes of soil, agro-climatic and economic information. The land classification scales developed for the constituent entities of the Russian Federation provide a toolkit for determining land classes by soil varieties, with their value to be subsequently defined. Soil plans are designed to delimit land classes that include the corresponding soil varieties. Keeping account of the current negative properties of land makes it possible to differentiate soils more objectively: soil varieties with negative properties are not included in the array of especially valuable lands. The paper deals with approaches for designating especially valuable lands and presents data gathered by the authors on their areas in federal districts of the European part of the RF. It is proposed to include the information on the boundaries of especially valuable lands in the Unified State Land Register which would be the opportunity to endorse their special legal status. The results can be used by the constituent entities of the Russian Federation to support activities towards designation and protection of especially valuable land.

BASIC PRINCIPLES OF LEGAL REGULATION OF SOCIAL SECURITY OF CIVIL SERVANTS IN UKRAINE

The article is devoted to the scientific study of social security of civil servants as employees with special legal status. The relevance, novelty of scientific research and its social significance are proved. The legislative consolidation of social security of work, in the context of the concepts of «social security» and «social protection» is given. Theoretical and methodological bases of formation and maintenance of social safety of work are considered. Social security of work is presented as an important factor in improving the legal status of civil servants. The state of protection from certain threats and dangers in relation to social rights is considered. The right to a decent level of social security of labor is analyzed. The formation of the concept of «social security» is considered and scientific views are given, which help to define the definition of the concept of «social security of civil servants». A systematic scientific approach to the analysis of social safety at work is presented. The role of the state as the main subject of guaranteeing social security of civil servants is considered. Social guarantees are defined as the main lever of social security at work. Consolidation of norms of social safety of work in normative-legal acts of the general or local levels is resulted. Elements of social security are considered: social protection and social security. Views on the concept of «social security», «social protection» are analyzed. The difference between these categories of concepts is explained. The need to guarantee and maintain a decent level of occupational safety of a special category of workers has been proved. Ways to increase the level of its provision and ways of their implementation are offered. The need for further research and improvement of the legal framework for social security of civil servants, which will maximize the protection of civil servants in the social space in the performance of official duties and tasks.

CEZA SORUMLULUĞU BAKIMINDAN YAPAY ZEKÂNIN HUKUKİ STATÜSÜNÜN TARTIŞILMASI

Teknolojinin gelişmesiyle beraber, yapay zekâya sahip ürünlerin kullanımı oldukça yaygınlaşmıştır. Bu ürünlerin giderek artan otonomlukları, ortaya çıkabilecek bazı hukuki problemleri de beraberinde getirmektedir. Bu varlıkların bilimkurgu eserlerde sıkça ele alınmaları, bir takım otonomluklar kazanmış olmaları ve zekice hareket etmeleri, kendilerine özel bir hukuki statü verilmesi gerektiğine dair doktrinde tartışmalara yol açmıştır. Bu tartışmalarla beraber, yapay zekaya yönelik farklı sorumluluk türleri önerilmektedir. 
 Amaç: Yapay zekanın hukukla ilişkisini ele alan akademik çalışmaların sıklıkla popüler söylemler etkisinde kaldığının fark edilmesi üzerine, ileride geç kalınmaması adına bilimkurgu ile gerçekliğin şimdiden ayrıştırılması gerektiği, hukukçuların bilimkurgu senaryolarından ve popüler söylemlerden etkilenmeden konuyu multidisipliner ve profesyonel bir şekilde ele almaları ve tavsiyelerini ferasetli bir şekilde yapmaları gerektiğini vurgulamak amaçlanmıştır.
 Yöntem: Bu çalışmada, ulusal ve uluslararası literatürdeki görüşlere müracaat edilerek “zeka, makinelerin düşünebilmesi” gibi kavramlar sorgulanmış, yapay zekalardaki otonomluğun sorumluluğa etkisi ve “makinelerin cezalandırılabilirliği” meseleleri ele alınmıştır. Bu çalışmada özellikle ceza hukuku bakımından literatürde önerilen sorumluluk türleri ve yapay zekaya hukuki statü verilmesine dair meseleler tartışılmış ve nihayet konunun bütüncül bir değerlendirmesi yapılmıştır. 
 Bulgular: Çalışma neticesinde, yapay zekayı insan zekasıyla karşılaştırmanın doğru olmadığı, bilimkurgu senaryolarında anlatılan birtakım tahminlerin gerçekle bağdaşmadığı, yapay zekaya hukuki statü verilmesine ihtiyaç bulunmadığı, hukuki statü verilmesi durumunda önerilen müeyyidelerin ceza hukukunun amacı ve doğası ile bağdaşmayacağı, yapay zekanın sebep olacağı suçlarda yapay zekanın arkasındaki üretici, yazılımcı, kullanıcı gibi kişilerin kast/taksir durumlarına göre cezalandırılması gerektiği, bu konuda multidisipliner çalışma yapmanın gerekliliği, kanunlarda yapılacak özel ve detaylı düzenlemelerle muhtemel sorunların önüne geçilebileceği sonucuna varılmıştır.
 Özgünlük: Çalışma, yapay zekaya hukuki statü verilmesine dair yapılan tartışmalara yeni bir perspektif getirmeye çalışması, konuyu bilimkurgu senaryolarının ötesinde, kanıta dayalı sağlam bir zeminde ve psikoloji bilimi ile felsefeden destek alarak tartışması, bilhassa popüler dili kullanmaktan kaçınmasıyla farklılık arz etmektedir.

Наследование имущества индивидуального предпринимателя

The last will issues are always relevant, since they are associated with the desire and ability of a citizen to provide financially for their heirs. The current legislation takes into account the will of the testator and reflects, to some extent, the changes that occur in society. The present article features the current inheritance law of the Russian Federation, which, as it appears, do not reflect the special legal status of an individual entrepreneur. The authors analyzed statistical data confirming the place of individual entrepreneurs in the modern economy. The legislation on inheritance underestimates this fact, which leads to a violation of people’s rights and negative consequences in the business sphere. The research objective was to consider the issues of inheritance after the death of an individual entrepreneur, taking into account the preservation of the business, the stability of civil circulation, and the interests of the testator. The authors examined the existing approaches to the legal status of an individual entrepreneur and various cases of controversial conclusion about the property inheritance. They also assessed the effectiveness of legal regulation of inheriting the property of an individual entrepreneur and developed options for preserving the business, including a trust management agreement for inherited property. However, the notarial practice in this regard remains quite inconsistent. The paper contains several proposals for improving the current inheritance law.

International Legal Protection of Animals: Problems and Prospects

INTRODUCTION. The purpose of this work is to identify the main problems of modern international legal protection of animals and the theoretical justification of the need to change their legal status (regime). The main task of the research is to study modern concepts that have already become the basis of international legal acts for the protection of various categories of animals, as well as ideas that have sufficient potential to lay the foundation for a more conscious attitude to other biological species. Furthermore, the research highlights significant shortcomings of the global legal policy on animal protection, which hinder the achievement of the main goals of international cooperation in this area. The research also suggests new approaches that can solve both ethical and environmental problems of human-animal relationships in the very near future. In addition, this scientific work provides various philosophical and legal arguments that confirm the need to assign a special legal status to animals.MATERIALS AND METHODS. The research examines the doctrinal positions of mainly foreign researchers and legal experts dealing with the problems of international legal protection of animals. This study uses the norms of some international legal agreements of a global and regional nature, as well as the provisions of recommendation documents. The research used general theoretical (analysis, synthesis, comparison, induction, deduction, abstraction, generalization, idealization, analogy, modeling, concretization, logical, systematic and comparative approaches) and special legal methods (historical-legal, formal-legal and the method of legal forecasting).RESEARCH RESULTS. Based on the results of the study, the author identifies the main problems of international legal regulation of relations on the conservation of biodiversity in the framework of the implementation of the concepts of environmental protection and sustainable development. In addition, the study highlights the most important achievements and significant gaps in the EU's legal policy on animal welfare. Through the synthesis and generalization of the main provisions of the concept of well-being and the concept of animal rights, this scientific work forms an idea of the most successful model of international legal protection of animals. Based on the obtained result, the study predicts the inevitable change in their legal status (regime) and the revision of the existing anthropocentric paradigm of modern legal science.DISCUSSION AND CONCLUSIONS. The vast majority of existing international legal agreements on the protection and use of animals protect the secondary interests of modern consumer society, where animals have a rank based on their usefulness, without taking into account their immanent value. If the trends of recent decades continue, the environmental goals set by international environmental law will remain unattainable. In order to solve a layer of ethical and environmental problems, it is necessary to abandon the anthropocentric approach, which permeates the entire system of international law, in favor of a more perfect organization of human relations with nature (for example, in favor of anthropocosmocentrism, cosmocentrism, biocentrism, etc.). In addition, the identification of animals with property does not correspond to modern ideas about them as sentient beings. It is unacceptable to treat them as «things» within the framework of national legal systems and international law. Regardless of whether they will have legal capacity or will lead a new, specific category of persons, animals must have a certain set of international legal guarantees.

The Nation State Law and the Arabic Language in Israel: Downgrading, Replicating or Upgrading?

Article 4 of the Nation State Law (NSL), entitled ‘Languages’, stipulates that Hebrew is the language of the state (Article 4(a)); the Arabic language has a special status in the state and regulating the use of Arabic in or by state institutions will be set in law (Article 4(b)); and this clause does not harm the status given to the Arabic language before the law came into effect (Article 4(c), the ‘validity of laws’ clause). The question is whether, how, and to what extent these provisions hinder the present legal status of the Arabic language in Israel. The legal status of Arabic had never been determined decisively before enactment of the NSL. The High Court of Israel has always been divided on this matter, particularly between judges who perceived Arabic as an official language and judges who deemed it solely as having been granted its acknowledged ‘special legal status’. Furthermore, the judges who perceived Arabic as an official language of the state were also in dispute among themselves as to the meaning, the scope and the consequences of such recognition. Considering these circumstances, my view is that the NSL perpetuates the legal status of Arabic as prescribed in the laws and case law that already existed, and that the validity of laws clause, coupled with the special status granted to Arabic in a basic law, suggests that the door is still open for the Court to further endorse the legal status of Arabic in Israel.

COOPERATION OF STATES AGAINST VIOLATION OF THE LEGAL REGIME BASED ON THE PRINCIPLE OF FREEDOM OF THE HIGH SEAS

In general, the water basin - the sea, the ocean is the most important for the world. As it is known, without the seas, the realization of interstate relations of the oceans, especially international trade, is impossible. Maritime rights are invaluable not only for shipping and maritime countries, but also for all states engaged in international trade. Because international shipping is responsible for 90% of world trade and carries more than 7 billion tons of cargo every year for about 4 million miles. The seabed and ocean floor are not included in the concept of open sea due to their special legal status. No state can subjugate any part of the high seas to its sovereignty. Customary international law has long recognized the affirmative obligation of mariners to render assistance to persons in distress at sea to the extent they can do so without serious danger to their ship, crew, or passengers. This long-standing custom is codified in a number of international treaties adopted under the auspices of the IMO, as well as the 1958 Geneva Convention on the High Seas14 and the 1982 UNCLOS. Key words: high seas, cooperation of states, violation of the legal regime, military ships, international acts, United Nations Convention on the Law of the Sea,

The Framework for Comprehensive Forensic Study of Phaleristic Items

The article substantiates the need for a comprehensive forensic examination of phaleristic items – orders, medals, and other badges of distinction involved in the sphere of legal proceedings on criminal, civil, arbitration cases, and cases of administrative offenses. The article notes the features of forensic research of state awards of the RSFSR, the USSR, and the Russian Federation, which result from their specific legal status and normatively fixed manufacturing enterprises.The legitimacy of using the concept of “authenticity” in forensic experts’ conclusions concerning state awards and other subjects of phaleristics has been substantiated. The question of authenticity is crucial and, at the same time, one of the most challenging questions in the research of phaleristic items. Its solution requires assessing all the item’s basic properties and, in many cases, the study of a significant amount of reference and historical material.The features of the use of specialized knowledge of history, forensic traceology, forensic examination of materials, substances, and products, forensic merchandising examination, forensic technical examination of documents in the course of phaleristic objects’ forensic study are analyzed. The author provides methodological recommendations for determining the sequence of conducting various types of research, formulating conclusions based on the results of a comprehensive study, and drawing up expert opinions.

Почетные права и обязанности: доктрина, практика, техника

The article is devoted to general theory analysis of legal categories «honorary rights» and « honorary obligations». The author puts forward and gives arguments to the hypothesis about the existence of a specific group of legal permissions and obligations which differ from other kinds of rights and legal obligations due to their peculiarities. Significant and informative consideration of «honorary rights» and «honorary obligations» both from the point of doctrine of law and historical and modern legislature as well as law enforcement practice was done. The purpose. To make up in the legal doctrine for the absence of complete idea of honorary rights and obligations as elements of the legal position of separate subjects having special legal status; reveal their characteristic features and define the risks conditioned to be abused. Methodology. Historical way of cognition, philological approach, empirical methods of comparison, descriptions, interpretations, theoretical methods of formal and dialectic logic; private-scientific methods, formal legal method, legal norms interpretation method. Results. Analysis of doctrinal sources of the Russian and International Law, jurisprudence historical landmarks, current normative legal acts, and law enforcement practice showed that honorary rights and obligations are of encouraging and stimulating nature, have an accessory character in relation to the basic opportunities and obligations of the subjects. On the basis of the establishing the elements of similarity and differentiation of honorary right with subjective right of the subject, honorary obligation with legal obligation on the whole, the aspects of their interactions and existing contradictions, an independent categorical and institutional character of honorary rights and obligations is proved, its specific qualities which differentiate
 it from adjacent legal phenomena are specified. Conclusion. It is necessary to strictly differentiate the understanding and realization of honorary rights and obligations in the system of legislature and law enforcement practice by means of unification and concretization of law provisions using encouraging and stimulating instrumentation, justified and minimum usage of assessment notions and components (prominent merits, prestige, authority, etc.) that serve as the basis for receiving honorary rights and obligations, improving the legal status of subjects with regard to other participants of relation. The steps taken should contribute not only to the increasing the efficiency
 of regulation of public relations through the system of legal encouragements, stimuli and advantages but decreasing discrimination and corruption risks, the opportunity of subjective discretion associated with granting similar additional opportunities.

АТИПОВІ ТИТУЛИ ТА ЗВАННЯ ГЛАВ ДЕРЖАВ, ЯК СКЛАДОВА КУЛЬТУ ОСОБИ

В статті розглянуто атипові титули, неофіційні звання глав держав, як ознаку недемократичного політичного режиму, вождізму та складову культу особи. Метою є аналіз атипових офіційних і неофіційних титулів, звань, хвалебних епітетів у глав держав, як невід’ємної складової культу особи, ознаку недемократичного політичного режиму та вождізму. Встановлено, що формування культу особи глави держави або політичного лідера правлячої партії неможливе без певної атрибутики, невід’ємною складовою якої є наявність тих атипових титулів, офіційних і неофіційних хвалебних звань, епітетів, які, в свою чергу, виступають яскравим показником недемократичності сукупності прийомів, способів і методів здійснення вищої державної влади. Акцентовано увагу, що культ особи державного лідера був пов’язаний із затвердженням відповідної форми державного правління та форми державного політичного режиму. Процес становлення культу особи є характерним для деяких історичних, а також окремих сучасних монархічних форм державного правління, таких як: Східна деспотія, теократична монархія та абсолютна монархія. В період новітньої історії поява атипових титулів, офіційних і неофіційних звань глав держав в ХХ столітті пов’язана передусім із політикою вождізму.

К вопросу о государственной корпорации как форме некоммерческой организации

The article offers the author’s vision of such a form of non-profit organization as a state corporation with a special legal status. As a result of the analysis, the author comes to the conclusion that it is permissible to recognize a state corporation as an independent subject of civil law relations, since state corporations combine the characteristics of both a legal entity, in particular, the autonomy of property, independent liability for obligations, etc., and the institution of the state, endowed with authority. The analysis of the federal legislation allowed the author to say that a special legal regime applies to modern Russian state-owned corporations, which provides for their exemption from certain duties and granting certain rights and powers. In this regard, the question is raised about the development of recommendations for improving legislation in the field under study by excluding Article 7.1 from the Federal Law, January, 12 № 7-FZ “On Non-Profit Organizations”, and introducing its content into the Civil Code of the Russian Federation, adding it to Article 124.1 “State Corporation”.

REGULATING THE CRIMINAL PROCEDURAL STATUS OF OLDER PERSONS AS AN ELEMENT OF CRIMINAL POLICY:

The relevance of the present study lies in the importance of observing human rights in all spheres, and especially in the field of criminal proceedings, taking into account its specifics and possible consequences for the persons involved. This is especially true for persons who, due to their cognitive capabilities, cannot always fully exercise their rights, and therefore cannot be full participants in criminal proceedings. Worldwide, the number of older persons is increasing, as does the likelihood of their involvement in criminal proceedings. At the international and national levels, the peculiarities of the legal status of minors are reflected in the legislation, yet no such rules of a compensatory nature exist for persons of old age. The current situation leads to the violation of their rights and necessitates the improvement of criminal policy both at the national and international levels, as well as the need for relevant scientific research. In this regard, the present research aims to identify or disclose the age characteristics of older persons in the context of the influence on the ability of these subjects to be full-fledged participants in criminal proceedings; to raise the issue of the need to reflect (in the content of criminal policy) the importance of legislative consolidation of the special legal status of these participants both at the national and international levels, including providing them with additional procedural guarantees (by analogy with the peculiarities of the participation of minors in criminal proceedings). Working on the issue, a cognitive approach was used, as well as general scientific and special, theoretical and empirical methods, which allowed comprehensively considering a number of aspects related to the research topic. The study presents the analysis of scientific literature and empirical research on the topic; a number of problems of national and international importance are identified concerning the legal situation (in the criminal process) of older persons; a number of proposals for improving the directions of the criminal policy of individual states and of the international community as a whole regarding the legislative consolidation of the peculiarities of the legal status of older participants is substantiated. The materials of the present research are of practical value for law enforcement agencies, for legislative, executive and judicial authorities, human rights organizations, and educational institutions

Study of the socio-economic living conditions of the rural population of the Krasnoyarsk Territory

This article examines the socio-economic sphere of life of the rural population at the level of the region and individual municipal districts. The aim of the work was to obtain objective assessments of the level of social and economic well-being of the rural population and determine the list of infrastructure facilities, the introduction of which will lead to an improvement in living conditions in rural areas. The object of the study was the rural areas of the Krasnoyarsk Territory and the quality of life of rural households. The research methodology was based on the use of the index method for aggregating data characterizing various aspects of the social well-being of a rural resident. As a result of the study, it was found that most of the rural population of the region under consideration lives in conditions that are significantly different from living in an urban environment. The disproportions in the level of income, housing improvement, the availability of social engineering infrastructure, and the availability of basic social services are highlighted. About 63% of rural residents do not have access to centralized water supply, heat supply and sewerage systems. The problem of wear and tear of fixed assets in healthcare, education, and transport infrastructure is critical. The highest degree of compliance of rural living conditions with urban standards of social comfort is observed in the regions of the Far North, which have a special legal status and industrial specialization of the territorial economy. Rural territories with a predominantly agrarian type of economy cannot provide the necessary volume of investment in fixed assets, mass employment and an acceptable level of income for rural households.

The development of state audit (control) based on the principles of the Moscow Declaration adopted at INTOSAI

This article carries out the conceptual analysis of development trends in control and oversight activity of the supreme audit institutions (supreme financial control bodies), which contributes to achieving the goals of sustainable development until 2030. The research leans on fundamental analysis of the principles of the Moscow Declaration endorsed by INTOSAI. The subject of this research is the financial-legal aspects of transformation of the status of control and audit bodies that exercise external financial control aimed at maintaining sustainable economic development of the society through implementation of principles of audit of budget funds. The article employs the method of dialectical scientific knowledge, which is based on the set of private and general scientific method, including formal-logical that interprets the norms and principles contained in the international declarations of the supreme audit institutions. The authors offer the classification of principles depending on the key vectors in the development of state audit (control) and contained explicitly in the vectors of development. Conflicts of principles established in the Mexican and Moscow INTOSAI Declarations are determined. The scientific novelty lies in substantiation of formation of the new special legal status of the supreme financial control bodies that not only verify legitimacy, effectiveness, and feasibility of budget expenditures, but are an external and independent strategic assistant to the government and executive authorities as well.  The authors conclude on the institutional change in the status of supreme financial control bodies.

LEGAL PROBLEMS OF WILDLIFE PROTECTION IN THE USE OF MINERAL RESOURCES IN THE ARCTIC ZONE OF THE RUSSIAN FEDERATION

The article is devoted to the study of the problems of legal regulation of the protection of wildlife in the use of mineral resources in the Arctic zone of the Russian Federation. According to the results of research of the basic strategic planning documents for the development of the Arctic zone of the Russian Federation it is proved that the specificity of protection of the wildlife of the Arctic zone of the Russian Federation the implementation of separate types of economic activities, including the use of mineral resources that are not directly allocated. The necessity of securing the documents of strategic planning of development of the Arctic zone of environmental threats and risks, characteristics of environmental protection in the implementation of certain types of activities (including the protection of wildlife in the subsoil) and also the need for the adoption of the Federal law that protects the special ecological and legal status of the Arctic zone of the Russian Federation.

Financial Responsibility of the Manager as an Employee with a Special Legal Status

The article deals with topical issues of the responsibility of the manager for the damage caused to the employer. The article analyzes the legal status of the manager, the content of his duties, the improper performance of which can cause such damage. It is proposed to take into account that it may occur as a result of the exercise of the manager's powers in both external and internal relations. The appropriate qualification of such actions is proposed. The article distinguishes between the legal status of a manager who is the sole body of a legal entity and other managers who do not have such a status. The article draws conclusions about the objective and subjective side of the relevant offense, the amount of compensation.