Budget Security Threats and Risks within the Framework of the Digital Economy Development

Financial law ◽  
2021 ◽  
Vol 1 ◽  
pp. 37-39
Author(s):  
Nadezhda G. Dolmatova ◽  
Keyword(s):  
Public Relations ◽  
Digital Technologies ◽  
Legal Framework ◽  
Legal Regulation ◽  
Digital Economy ◽  
Security Threats ◽  
Digital Currency

Currently, Russia has begun to form a legal framework for the development of the digital economy. The introduction of digital technologies affects all areas of public relations, including budgetary legal relations. In connection with digitalization, issues of budget security are becoming more relevant. The article substantiates the need to improve the legal regulation of budget relations in terms of ensuring budget security and the use of digital technologies. The author’s classification of budget security threats is given. Legal contradictions in the field of digital currency regulation are revealed. Measures are proposed to eliminate conflicts and gaps in the current legislation regulating budgetary legal relations and relations arising in connection with the use of digital currency.

scholarly journals LEGAL REGULATION OF DIGITAL ECONOMY IN RUSSIA IN LIGHT OF FOREIGN ECONOMIC SANCTIONS AND RESTRICTIVE MEUSURES

2020 ◽  
pp. 185-192
Author(s):  
A. R. Ryazanova
Keyword(s):  
Digital Technologies ◽  
Economic Sanctions ◽  
Legal Framework ◽  
Legal Regulation ◽  
Digital Economy ◽  
National Market ◽  
Foreign Countries ◽  
The Usa ◽  
Legislative Amendments ◽  
Restrictive Measures

In this article, the author presents a study of the changes in legal regulation of the digital economy caused by the imposition of economic sanctions by the foreign states as well as the Russian Federation. The paper analyzes the restrictive measures imposed in the USA against Russian persons in the field of digital technology. The author concludes that the economic sanctions of foreign countries limit the ability to conduct foreign economic operations in the digital sphere both by Russian persons to foreign persons and vise versa. An analysis of the Russian legal framework for the imposition of restrictive measures and the latest legislative amendments, in particular with regards to the preinstallation requirement of the Russian software, showed that currently the measures introduced in Russia are aimed not at reducing the effect of foreign sanctions, but at developing a national market of digital technologies and decreasing the dependability level ofthe Russian economy on exported technologies in general. The author also highlights that it is necessary to assess the consequences of imposing prohibitions in the field of digital technologies and to consider introduction of more flexible measures of legal regulation upon the results of such assessment.

scholarly journals Transformation of legal regulation of labor relations of scientific and pedagogical workers of modern universities in the digital economy

2021 ◽  
Vol 54 (6) ◽  
pp. 635-651
Author(s):  
Olesya V. Shcherbakova ◽  
Keyword(s):  
Higher Education ◽  
Public Relations ◽  
Labor Relations ◽  
Digital Technologies ◽  
Legal Regulation ◽  
Digital Economy ◽  
Digital Transformation ◽  
Document Management ◽  
Office Work ◽  
Employment Sector

Introduction. The sphere of employment, being one of the most significant segments of society, is undergoing changes in the context of the use of new digital technologies. First of all, we are talking about a change in the labor function of employees, the use of artificial intelligence during interviews, as well as electronic methods of registration of the emergence, change or termination of labor relations, electronic office work. Due to the specifics of the education sector, the practice of introducing the achievements of the digital economy into the process of legal regulation of the labor of scientific and pedagogical workers of modern universities is of particular interest, especially in terms of the existence of factors that impede the digital transformation of the employment sector. The purpose of the study was to determine the legal possibility of introducing the achievements of the digital economy into the practice of legal regulation of labor, as well as to identify the factors that impede the digital transformation of the employment sector, using the example of scientific and pedagogical workers of modern universities. Materials and methods. The work used the methodology of a comprehensive study, including methods of document analysis, comparative analysis, secondary use of sociological, economic and medical data. The study used Rosstat data on higher education institutions registered in the Russian Federation for 2020. The results of the study show that the development of labor relations is taking place in line with modern global trends in terms of introducing the achievements of the digital economy into the practice of legal regulation of public relations. The sphere of education in our state is not an advanced industry for the introduction of digital technologies. However, according to research data, educational institutions of higher education are actively introducing electronic services and resources into their activities: electronic library systems (97.8%), electronic versions of textbooks (95.8%), training computer programs on certain subjects or topics (92.3%), as well as special software for solving individual problems – 90.8%, electronic document management systems – 84.1%. The specifics of work in educational organizations determines the need for the development and implementation of specific digital transformation tools in modern universities.

scholarly journals Scenario analysis of level improvement dynamics judicial protection in the digital economy

2020 ◽  
Vol 6 (Extra-B) ◽  
pp. 95-99
Author(s):  
Damir Khamitovich Valeev ◽  
Anas Gaptraufovich Nuriev
Keyword(s):  
Public Relations ◽  
Scenario Analysis ◽  
Digital Technologies ◽  
Digital Economy ◽  
Point Of View ◽  
Access To Justice ◽  
Constitutional Right ◽  
Judicial Protection

The introduction of digital technologies is transforming many areas of public relations. The process of administering justice in this sense also cannot be an exception and, taking into account the requirements of modern realities, is actively introducing information and telecommunication technologies into its activities. The introduction of external technical tools into relations, in which the court is a mandatory participant, requires a thorough study of scenarios for the development of procedural relations from the point of view of the implementation of the constitutional right to judicial protection and access to justice in the new digital realities.    

scholarly journals GAPS IN THE LAW AND WAYS TO FILL THEM

2020 ◽  
Vol 30 (3) ◽  
pp. 396-405
Author(s):  
P.V. Lushnikov
Keyword(s):  
Public Relations ◽  
Legal Regulation ◽  
Negative Consequences ◽  
First Case ◽  
The Law ◽  
False Idea ◽  
Law Making ◽  
Made In ◽  
Communicative Processes

The article deals with the issues of gaps in law, it is stated that at present the problem of gaps is caused by the development of public relations. The negative consequences of gaps and their causes are determined. Several classifications of gaps that are made in science are considered. It is concluded that the deliberate creation of gaps by the subjects of law-making can be a corruption-induced factor. The classification of gaps depending on the truth (real and imaginary) is analyzed in detail. It is concluded that under the imaginary spaces can occur, both the addressees and the addressees of legal messages. In the first case, the addressees due to lack of necessary knowledge may have a false idea about the lack of legal regulation. When considering the second option, there is agreement with the scientific position that the addressees may, for subjective reasons, try to resolve gaps in the law, which do not really exist, thereby giving rise to excessive legitimization or real gaps. The article considers the options of filling the gaps in the law proposed in science. Further, it is proposed to apply to this problem the provisions of hermeneutics. The possibility of applying hermeneutic methodology to eliminate gaps is substantiated. It is concluded that preliminary modeling of communicative processes in the course of law-making can be used as a measure to counteract the gap in laws. The author suggests the need to limit the "arbitrariness of the reader" in the process of applying the analogy of law and law, as well as in the process of forming a legal precedent.

scholarly journals CAPITAL INVESTMENTS: NORMATIVE LEGAL AND ACCOUNTING

2021 ◽  
pp. 166-181
Author(s):  
Olena PODOLIANCHUK ◽  
Nataliya GUDZENKO
Keyword(s):  
Capital Investment ◽  
Legal Framework ◽  
Legal Regulation ◽  
Capital Investments ◽  
Object A ◽  
Separate Object ◽  
The Difference ◽  
Definition Of ◽  
The Cost

The article evaluates the legal regulation and accounting of capital investments and determines that a single and precise term that would determine their essence has not yet been developed. The difference in the definitions of capital investments is outlined, which leads to confusion in their evaluation and reflection in the system of accounting accounts. There are two approaches to determining the nature of capital investment in the legal framework: economic and accounting. The dynamics and structure of capital investments by types of assets in terms of 2015-2019 are presented. Based on the results of elaboration of the regulatory framework and scientific opinions of scientists, their own opinion on the definition of capital investment has been expressed. It is noted that in the organization of accounting for capital investments it is important to assess, classify, justify objects, as well as the allocation of costs to current (to maintain the object in working order) and attribute investments to capital (improving the functional properties of the object ). A generalized classification of capital investments is proposed, which will help to timely and fully systematize the accounts and reflect in the reporting of objective and reliable information. It was found that one of the problems of accounting for capital investments is the distribution of costs and investments incurred between current costs and capital investments. Entities are invited to develop their own criteria for identifying capital investment objects and assigning the cost of repairs (capital repairs) to capital investments and approve them in the accounting policy and order. In order to ensure the objectivity of the information on capital investments, alternative changes to the Chart of Accounts have been proposed in the part of the Capital Investments account. The submitted proposals will provide an opportunity to consider capital investments as a separate object of accounting and to assess the rationality of investments.

scholarly journals Issues of Strategic Legal Regulation of the Implementation of Digital Technologies in Transport

2021 ◽  
Vol 18 (2) ◽  
pp. 128-137
Author(s):  
V. N. Voronin
Keyword(s):  
Comparative Studies ◽  
Financial Regulation ◽  
Digital Technologies ◽  
Legal Regulation ◽  
Digital Economy ◽  
Transport Infrastructure ◽  
Transport Systems ◽  
High Tech ◽  
Intelligent Transport Systems ◽  
Intelligent Transport

Despite the awareness of the importance of digital transformation of highways as the basis for life safety, social and economic development of the country, the issues of technical, legal and financial regulation of the digitalization of the transport complex at the federal and regional levels, a detailed assessment of the impact of digital technologies in transport on social and economic processes in modern Russian society. In the Russian doctrine in recent years, research has been carried out in general on the formation and development of the digital economy in Russia, in which intelligent transport systems are mentioned pointwise and only in general terms without their comprehensive analysis. Based on the assessment of the current state and trends in the development of info-communication transport infrastructure in Russia, foreign experience, potential problems of the implementation of digital technologies in transport in the socioeconomic and legal dimension were identified, specific proposals were formulated on the legal and financial regulation of issues and minimization of the risks of liability for harm in conditions development of information transport systems. The role of the programs “Digital Economy of the Russian Federation” and “Safe and High-Quality Roads” in the development of intelligent transport systems has been analyzed, and as a result, promising areas for the use of unmanned vehicles to improve the quality of life of people, develop entrepreneurship, high-tech industries, and increase the investment attractiveness of Russia have been identified. and strengthening its position in the international arena. The study used the following methodological principles: objectivity; determinism; historicism; integrity; consistency; structure; functionality; hierarchy; pluralism of explanation and understanding of law; comparative studies. The study uses private methods: legal analytics, legislative techniques, legal comparative studies, expert assessments. As the main results of the study, the features of the legal regulation of new and promising relations arising in the digital economy have been identified. This is a strategic legal planning and legal experiment. Taking into account this conclusion, a system of prerequisites for the development of intelligent transport systems was formulated based on the analysis of national programs. The system of prerequisites includes three levels: technological prerequisites, infrastructural and regulatory.

scholarly journals Features of legal regulation of the digital economy and digital technologies in China

Pravovedenie ◽  
2019 ◽  
Vol 63 (2) ◽  
pp. 309-326
Author(s):  
Pavel V. Troshchinskiy ◽  
◽  
Alexander E. Molotnikov ◽  
Keyword(s):  
Digital Technologies ◽  
Legal Regulation ◽  
Digital Economy

Digital Technologies in Law-making Activity: Theoretical and Legal Aspect

2021 ◽  
Author(s):  
I. D. Yagofarova ◽  
Keyword(s):  
Public Relations ◽  
Legal Aspect ◽  
Digital Technologies ◽  
Legal Regulation ◽  
Final Decision ◽  
Future Directions ◽  
Economic Relations ◽  
The Subject ◽  
Main Regulator ◽  
Law Making

The article is devoted to the introduction of digital technologies in law-making activities. The process of digitalization has actively affected economic relations, which has led to the transformation of public administration. Law, being the main regulator of public relations, is also undergoing significant changes. The subject of the study is the results of the digitalization of law-making activities, which leave an imprint on the entire system of state and legal relations. The article presents a bibliographic review of modern works on this issue, describes the main trends in this area, and assesses the practical results of the digital technologies impact on law-making. The models of digitalization are analyzed: automation of all processes, which assumes the absolute exclusion of a person and the preservation of human participation at the stage of making the final decision. The author investigates the main stages of law-making activity, where the use of digital technologies is possible: the formation of law-making initiatives; the process of preparing a normative legal act; discussion of the draft normative legal act; the voting process; the process of promulgation and publication. The author provides the examples of specific electronic platforms: «Russian Public Initiative», the System for Ensuring Legislative Activity, Simplex+, Reaching everyone for active citizenship & home (REACH) and specific technologies (ML-model, LL-model, blockchain), both already used and developed in Russia and abroad. It is indicated that digital technologies can be used to systematize regulatory legal acts, and the question of using digital technologies in predicting the future directions of legal regulation is raised. It is concluded that it is necessary to determine the main directions and principles of digitalization of law-making, the goals and limits of the introduction of digital technologies in the law-making process.

EVOLUTION OF CIVIL LAW RESEARCH: LINKING WITH NEW TECHNOLOGICAL REALITY

2021 ◽  
Vol 3 (3) ◽  
pp. 76-95
Author(s):  
O.A. Serova
Keyword(s):  
Public Relations ◽  
Civil Law ◽  
Digital Technologies ◽  
Legal Regulation ◽  
Social Risks ◽  
Engineering Sciences ◽  
Subject Areas ◽  
The Subject ◽  
Object Of Study ◽  
The Impact

Introduction: digitalization has generated qualitative changes in many spheres of public life. The science of civil law cannot stay out of these changes. It is necessary to define new directions of scientific research, including in related fields of knowledge. Cross-sectoral research methods will take a key place in the study of the impact of digital technologies on public relations. Purpose of the research: identification of new thematic (subject) areas for the science of civil law. The relevance of these areas is determined by the high degree of penetration of digital technologies into economic and social processes. Methods: general scientific (dialectical) method, as well as such particular scientific methods of cognition, formal legal, comparative legal, logical. Discussion: a change in the subject areas of research under the influence of a new technological reality occurs in all sciences and fields of activity. Artificial intelligence technologies and robotic technology are being actively studied not only at the level of engineering sciences, mechatronics, etc., but also become an object of study in philosophy, ethics, medicine, linguistics and philology. Outside of this scientific context, research in the field of civil law is impossible. Representatives of other scientific areas determine social risks, threats and opportunities, which later take on specific outlines in the form of legal regulation models. Conclusions: the inclusion of the science of civil law in the subject areas of the new technological reality is dictated by the high social risks of technologization of law. For a long time, civil law managed to maintain a balance between the needs of civil circulation and the protection of the natural rights of citizens. Today, it is also necessary to maintain a balance between the development of digital technologies, reducing regulatory barriers and protecting the rights of citizens, as the least protected category of participants in the digitalization process.

Legal regulation of the administration of taxes and сharges in the conditions of construction of the digital economy: discussion aspects

2021 ◽  
pp. 63-68
Author(s):  
Oksana Makuch
Keyword(s):  
Digital Technologies ◽  
Legal Regulation ◽  
Digital Economy ◽  
Ease Of Use ◽  
Main Body ◽  
Service Model ◽  
Financial Flows ◽  
Digital Ecosystem ◽  
Comprehensive Development ◽  
Tax Regulation

Problem setting. Digital technologies are one of the most current trends, with the help of which new models of interaction between the state, business and citizens are being formed. New methods of doing business involve constant work with data, which entails significant changes in traditional sectors of the economy. It should be emphasized that the development of digital processes leads to a significant increase in financial flows that are outside the scope of legal regulation. It seems that in order to adapt to the challenges of digital technologies, there is a need to develop its own (national) digital ecosystem, which will cover the field of tax regulation. Analysis of recent research. The study of some aspects of digitalization in the field of taxation has been the subject of scientific research by such scholars as O. Dmytryk, M. Kucheryavenko, D. Kobylnik, V. Ryadinska, K. Tokarіeva, and others. At the same time, the above direction is developing rapidly, and this in turn requires appropriate timely regulation and reflection in the law. In view of the above, the purpose of the article is to analyze the legal regulation of taxation in the digital economy. Article’s main body. The article discusses the features of legal regulation of the sphere of taxation in the conditions of building a digital economy. It was emphasized that the introduction of digital technologies into tax regulation has both positive (implementation of the principle of taxation convenience, the formation of a service model of interaction between authorities and obligated participants in tax relations) and negative aspects (fragmentary legal regulation, the need to implement mechanisms for protecting tax information included in the corresponding electronic services, bases). Based on the analysis of a number of acts of promising legislation of Ukraine: the introduction of a special legal (including tax) regime of Diya City was subjected to a critical analysis; the legislator's approach to the regulation of taxation relations for the delivery of electronic services to individuals by non-residents was positively assessed. Conclusions and prospects for the development. The formation of a service model of the tax authorities provides for even broader interaction of tax authorities with taxpayers in electronic form. It should be noted that the interaction of taxpayers with the tax authorities through "digital channels" can be both positive and negative, which largely depends on the ease of use of the service (thus increasing the convenience and efficiency of interaction between taxpayers). In addition, the analysis of the legal regulation of taxation in the digital economy in Ukraine indicates the need for comprehensive development of effective mechanisms for each specific tax (or even legal regime) and data protection mechanisms provided by the subjects of tax relations to the relevant electronic databases, registers, offices, etc.

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