The subject of the research is the constitutional and legal norms of Article 67.1 of the Russian Constitution. These legal norms are legal means of realizing the subjective right to possess objectively verified knowledge about the past of the state and society and providing guarantees in obtaining such knowledge.

The purpose of article is to confirm or disprove hypothesis that some historical facts have the potential of legalization and may be involved in the process of legal impact on public relations.

The methodology. A systematic approach was used in combination with historical and logical methods of cognition. It made it possible to study the theoretical, factual and legal grounds for the implementation of Article 67.1 of the Russian Constitution. The formal legal method was also used. It determined the vector of analysis of the legal source and the internal structure of the legal norms of Article 67.1, as well as the legal and technical features of their implementation and enforcement.

The main results, scope of application. The article stipulates a set of theoretical, factual and legal grounds for the implementation of Article 67.1 of the Russian Constitution. It is shown that the synthesis of scientific knowledge and historical memory, the object of which is the past of a person, society and the state, lies at the basis of legal practice. Such synthesis conttains the potential for the effective implementation of the subjective right to possess objectively verified knowledge of the past and create guarantees in obtaining such knowledge. Scientific historical and legal experience is defined as a necessary condition in achieving the goal of forming an individual and a citizen, resistant to ignorance and misunderstanding of his national identity, reveals its possibilities in substantiating and verifying a historical fact, as well as within the permissible limits of their legalization.

Conclusions. Legal matter is systematic and is strictly organized, therefore it can neither be interpreted arbitrarily, nor applied unreasonably. Article 67.1 of Russian Constitution includes four parts, each of which determines the subsequent one. These parts are also in semantic connection with other constitutional principles and declarations, which together determine the mechanism of legal regulation of a special kind of social relations - relations to the past. The state as a subject of these relations, on the one hand, is the creator of conditions for a representative scientific search and the establishment of reliable historical facts, for the subsequent popularization of the scientific result. On the other hand, state legally fixes scientifically grounded facts of state and social development, indicating unity and continuity. Article 67.1 of the Russian Constitution represents an attempt to consolidate legally the well-established historical facts. A historical fact becomes a constant of historical heritage for society when it receives public recognition. The loss of such constant is an irreversible loss (possibly even the destruction of a part or a whole society). In this case historical fact can be defined as a historical truth and may become a subject to legalization, subsequently acquiring the status of a legal norm: principle, definitive, declarative, prescriptive or logical rule of law. The legal concept of historical truth should be perceived not as the opposite of historical untruth (lie), not in the sense of “this is good, but this is bad” and “who benefits from”, because emotionality goes beyond the legal framework. The legal concept of historical truth should be perceived as the opposite of an unscientific, hypothetically assumed, yet unproven historical fact.

The subject of the article is the application of the concept of the form of state in the Soviet historical and legal science.

The purpose of the research is to confirm or disprove the hypothesis that the understanding of the form of the state in the Soviet history of law was not discrete, it changed under the influence of political transformations and had a significant impact on the modern theory of the state.

The methodology. The method of periodization was used to highlight the Soviet period of historical and legal science, the chronological method was used to determine the upper and lower boundaries of the Soviet period. The narrative method made it possible to describe the historiographic process. The historical-comparative method was required to compare individual concepts.

Results, scope of application. The concept of the form of the state that was used in the historical and legal science of the Soviet period has been determined. The form of the state in Soviet science included two elements initially: the form of government and the form of statehood. The third element has been added since the 1960s – the political regime. The institutionalization of the history of state and law as a science took place by the end of the 1940s. While historians of the old school were working, the main topics included the early stages of the development of the state. Then after the change of generations the priority place was taken by the problems of the Soviet state. By the end of the Soviet period a more harmonious allocation of topics had developed. In Soviet historical and legal science the form of the state of the pre-revolutionary and Soviet periods was considered separately. The form of government of the Russian state in the pre-revolutionary period was defined as a monarchy. Several types of monarchy were distinguished: early feudal, estate-representative, absolute. The republican form of government was recognized for the Soviet state. Its class and social essence changed with the development of socialism. Organizational forms changed accordingly. When studying the polity, the main attention was paid to the federation. Its complex origin was noted, because the Russian Federation (RSFSR) was part of the federation of the USSR. The Soviet federations were built according to the nationalterritorial principle. The issue of the constituent entities of the Russian Federation remained debatable. Most researchers considered the RSFSR a state with autonomous entities. The development of the territory of the state as a whole has hardly been studied. Major administrative-territorial reforms carried out in the 1920s-1930s were considered in isolation from national-territorial construction. Generalized works on the territorial development of the state appeared only at the end of the Soviet period. Issues of the political regime of the feudal and bourgeois state were addressed in the study of direct democracy in the ancient Russian state, estate representative bodies, state power during the period of absolutism. Political liberalization was noted during the bourgeois reforms of the second half of the 19th – early 20th centuries. The democratic nature of the Soviet political regime was not questioned, therefore, the problems indicating trouble, crisis phenomena in the Soviet state were not identified.

Conclusions. The understanding of elements of form of the state in the Soviet history of law was expanding. It changed in accordance with the changes in the Soviet governance. The main approaches to understanding the form of the state are accepted by contemporary Russian science.

The subject of the article is assessment of public confidence in the police and the legality of its activities by the opinion of the Russian population. The purpose of the research is to identify the reasons that affect the assessment of the police legitimacy, its perception by the population. The authors also dare to identify the role of "problem areas" of police activity (related to different violations of the law) in people assessment.

The methodology of the research includes: sociological survey among Russians, comparative criminological, statistical, hermeneutic methods, expert assessments.

The main result, scope of applications. The central link of the police legitimacy is public trust, recognition, leading to the cooperation between the people and the authorities. Legitimacy assessments are formed based on the study of public opinion – the official monitoring procedure. The website of the Russian Ministry of Internal Affairs provides information on the results of monitoring public opinion about the activities of the police, but an analysis of its content allows us to note its superficiality and unconvincing optimism. This is obviously affected by the shortcomings of the departmental legal regulation of the process of monitoring public opinion about the activities of the police, which, judging by the questionnaire questions (there are only three of them), is rather imitative in nature. We believe that the official monitoring of public opinion on the activities of the police, at a minimum, should be supplemented by the results of independent sociological studies aimed at establishing "problem areas" of police activity related to violations of the law, violence, ill-treatment, provocations, inducing someone, directly or indirectly, to commit illegal actions, other official abuses. Otherwise, the regulatory requirements for the activities of the police, which establish the foundations of its legitimacy, cannot be fully implemented. The survey of 362 citizens conducted by the authors allows to state that, with a fairly high assessment of the activities of the Russian police, respondents pay attention to the existence of such problems as: the lack of transparency of police activities and the presence of formal and informal means of evading the legality of police activity, the tolerance of justice authorities to police lawlessness, intoxication with power by police officers, the impact of police brutality on social and legal despair, violation of the law in the name of achieving its falsely understood goals. The extreme case of perverted official zeal is the execution of illegal orders. There are quite widespread ideas in public opinion that entrepreneurs often become victims of extortion by the police, that the police take bribes from medium and small businesses, that you can buy off police officers. At the same time, the results of the study indicate that a significant part of the population is determined to cooperate with the police.

Conclusions. The public demand for the police is relevant, the honor and main meaning of which is to protect the interests of all people and serve justice. People need such policemen who will demonstrate not strength and power, but simple human complicity. This is the main secret of the legitimacy of the police. Another secret lies in the orientation of personnel policy towards professionals in the police: their selection, training and support in difficult situations.

The subject. The modern world is constantly changing, which makes it necessary to update the means and methods of legal regulation of public relations. Moreover, these relations themselves are changing, new areas of public relations are emerging, for which it is necessary to create a legal framework. The sphere of financial and legal regulation is no exception. The most important issue, which has been on the agenda of the international community for several years, is the development of the digital economy. The legal realities of digitalization largely determine what place the Russian economy will occupy in the emerging global digital market. It is necessary to develop a comprehensive legal concept that allows ensuring compliance with the fiscal interests of the state in the context of digital transformation. In this regard, the transformation of tax relations and their legal regulation is particularly important.

Purpose of the study. The article is devoted to the transformation of the legal regulation of tax relations in the digital economy. In order for Russian financial and legal regulation to contribute to an effective response to the challenges posed by digitalization, it is necessary to develop a comprehensive legal concept that allows ensuring compliance with the fiscal interests of the state in the context of digital transformation. In this regard, the transformation of tax relations and their legal regulation is of particular importance.

Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of Russian and European legal literature. Structural and systemic methods are also the basis of the research. The main results. The necessity to develop legal solutions in the field of taxation of the digital economy is determined by the focus on legal support for the stability of financial and legal regulation and the principle of certainty of taxation. In these circumstances, it is important to implement the control function of financial law. The need to ensure compliance with the fiscal interests of the state, both at present and in the long term, requires the transformation of essential approaches to the legal regulation of the system of taxes and fees, the principles and elements of taxation, tax administration and tax control. In this regard, it is proposed to provide for special rules for calculating and paying income tax on foreign digital companies and, in parallel, to expand tax incentives for Russian companies.

Сonclusions. The authors come to the conclusion that the actual scientific task is to develop a methodological position on the directions of reforming the national tax legislation and the international tax doctrine of the Russian Federation in the context of the digital transformation of public relations. According to the results of the study, it is concluded that it is necessary to ensure compliance with the fiscal interests of the state. This requires the transformation of essential approaches to the legal regulation of tax relations, both in the context of determining the appropriate legal forms for regulating the tax base levied in Russia in the context of the emerging digital economy, and for influencing international tax policy in order to use all the advantages provided by international tax cooperation and neutralize the threats caused by international tax competition.

The subject of research is social relations concerning the constitutional transformation of the State Council of the Russian Federation into the format of a constitutional state body, it’s tasks and functions in the unified system of public power. The aim of the research is to confirm or disprove hypothesis that the Russian State Council is a constitutional state body that ensures the coordinated functioning and interaction of authorities in the unified system of public power.

The methodological basis of the research includes historical, comparative legal, formal legal methods, legal modeling and forecasting. The research is based on existing and historical legal acts, materials of judicial practice, as well as on the works of leading national lawyers.

The main results, scope of application. The authors substantiate concept of the constitutional status of the Russian State Council as a completely new constitutional state body, formed on the basis of modern national principles of state building, taking into account the existing constitutional practice. Main task of the State Council is exercising the constitutional powers of the Russian President to ensure the coordinated functioning and interaction of public authorities, the definition of the main directions of national and foreign policy of the state. The article provides a critical analysis of the goals, tasks, functions of the Russian State Council, the decisions it makes, as a result of which a number of conflicts in the regulation of its constitutional-legal status are revealed. Some proposals to improve legislation and law enforcement practice aimed at solving of the discovered contradictions are made. Current constitutional of the State Council is a result of the constitutional amendments of 2020 in the Russian Constitution and innovations in the Federal Law on the State Council of the Russian Federation. The authors substantiate the idea that the consolidation of a new constitutional position of the State Council can be considered as a process of forming a completely new state body, designed to ensure the coordinated functioning and interaction of bodies included in the unified public system. A comparative legal analysis of the constitutional legislation on State Councils in foreign countries showed that despite the same name the status and functions of these state institutions differ greatly in different countries, therefore any comparative study of them will be unreliable.

Conclusions. The Russian State Council has competence, functions of a state power character, take decisions signed by the President of the Russian Federation and therefore have a generally binding character. So it has the characteristics of a public authority. The Russian State Council is a new constitutional and legal structure - a constitutional state body created in order to implement the constitutional powers of the Russian President to ensure the coordinated functioning and interaction of other bodies (that are part of the unified system of public authority) and to determine the main directions of domestic and foreign policy of the state.

The subject. An attempt is made to analyze the evolution of the relationship between the Russian Presidents and local self-government in modern Russia over the past 30 years.

The methodology of the research is based on the application of the historical method and the method of comparative legal analysis of normative legal acts of the Russian Federation of different years.

The purpose of the article is to confirm or dispute hypothesis that the President's relations with local self-government developed non-linearly and contradictory on the different stages.

The main results, scope of application. The paper examines the dynamics of the relationship between the Russian Presidents and local self-government, determines the five stages of the development of such relations and their characteristic features, as well as the prospects for these relations after the adoption of amendments to the Constitution of the Russian Federation in 2020.

Stage 1. The absence of specific regulatory legal provisions on the participation of the President in local self-government issues and the actual practice of their interaction (July 1991 – October 1993).

Stage 2. Arbitrary or authoritarian President’s participation in local self-government issues (October 1993 – August 1995). This stage is connected with the period of the constitutional crisis of 1993 and is characterized, first of all, by two decrees of the Russian President directly changing the provisions of the Law of the Russian Federation on Local Self-Government of 1991.

Stage 3. Bringing the powers of the President in the field of local self-government in accordance with the Russian Constitution of 1993, the approval by the President of the main directions of state policy in the field of local self – government development in the Russian Federation, the creation of the Council for Local Self-Government under the President of the Russian Federation (August 1995 – August 2000).

Stage 4. Strengthening the role of the President in the field of local self-government. The beginning of this stage is connected with the coming to power of the new Russian President (August 2000 – July 2020). So far, this is the longest stage in our chronology. This stage is characterized by additional regulation by the President of certain point issues in the field of organization and implementation of local self-government, directly provided for by federal law. Stage 5. The integration of local self-government bodies into a single system of public power and the receipt by the Russian President of hidden, virtually unlimited powers in the field of local self-government (from July 2020 to the present). The starting point of this stage was the adoption of amendments to the Russian Constitution in 2020.

Conclusions. The interaction between the Russian President and local self-government developed in a zigzag pattern: from the complete absence of contacts to the direct intervention of the Russian President in the legal regulation of relations in the field of local self– government, violating and actually canceling the legislative regulation of these relations in 1993-1995. From bringing these relations into line with the Russian Constitution of 1993, which proclaimed the organizational independence of local self-government, to strengthening the role of the Russian President and regulating certain issues in the field of organization and implementation of local self-government. The expansion of the powers of the Russian President in connection with the amendments to the Russian Constitution in 2020 actually means an aside from the organizational independence of local self-government and the integration of local self-government bodies into a single system of public authorities. In this regard, the question arises: do the above amendments mean an actual return to the second stage of the development of relations between the Russian President and local selfgovernment in the period of 1993-1995, when the use of "hidden (implied)" powers of the President was allowed, and, consequently, theoretically unlimited participation of the Russian President in local self-government issues?

The subject. This article represents an attempt to research the notion of “constitutional identity”, which has recently emerged as a relevant concept in constitutional law, through the prism of its transformation reacting the world’s challenges.

The purpose of the research is to confirm or disprove hypothesis that both typical and extraordinary factors may influence differently on the transformation of constitutional identity.

The methodology. The article is based on the dialectical method, as well as on the logical, historical, systemic methods. A comparative method was applied to study the features of the constitutional identity of States. Authors pay attention to the interaction of international and national policies.

The main results, scope of application. Within the doctrine of constitutional identity it is presented a discussion with respect to terms and definitions of constitutional, state or national identity, constitutional identity of citizens. Moreover, such two notions as “individuality” and “identity” form a curious couple since “identity” may contravene “individuality”. Different factors which can influence on transformation of the constitutional identity, are listed (globalization (antiglobalism), universalization of constitutional values, COVID-19 pandemic, migration, etc.). In particular, different countries choose different models of reflecting the processes of globalization in their domestic constitutional legislation: from striving for unification to systematic confrontation. In this regard, it seems necessary to assess these factors, taking into account the experience of different states. Besides, the activities of international bodies can give rise to the universalization of constitutional values. For example, supranational bodies (in particular, the European Court of Justice) develop generalcial common culture. Another example is the current epidemiological crisis. The coronavirus infection has made its own adjustments to the constitutional identity of states. Examples of such transformation are full border closures or partial closures with individual states; amendments to the national legislation, according to which the issues of measures permissible for implementation by the state are being revised in order to ensure the life and health of the population.

Conclusions. Definition the constitutional identity is an important strategic framework for national policy. However, there is no certain fixed constitutional identity of the state. On contrary, the identity of the state tends to be changeable. Transformation can be regarded as voluntary, forced or consciously responsive, expected or not. Voluntary transformation usually becomes a response to the evolutionary development of society, scientific and technological advances and discoveries. Forced transformation is likely to be a reaction to economic, epidemiological, political crises. Therefore, in order to determine the constitutional identity of certain state it is necessary to understand the cultural, historical, social and political contexts of its formation and current development in the conditions of the contemporary world.

The subject of research is the scientific understanding of the ways, manifestations and trends in the transformation of the constitutional status of an individual in the context of the spread of coronavirus infection.

The purpose of the research is to confirm or disprove the scientific hypothesis that the COVID-19 pandemic impacts negatively on the content and implementation of the constitutional status of an individual in Russia.

The methodology. General scientific methods, especially dialectical ones, made it possible to study the conditions and process of evolution of the constitutional status of an individual in the context of confronting coronavirus infection. With the help of a synergistic method the analysis of cross-sectoral communication of national constitutional law and international legal regulation is carried out. The systemic-structural method was used in the study of intrasystemic changes in the constitutional status of an individual. A study of normative legal sources was made using the formal legal method.

The main results, scope of application. The constitutional status of an individual is undergoing a clear transformation in four directions, each of which has received a separate consideration in the work. Basically, the transformation concerned such an element of the constitutional status as "rights". For the most part, these changes have a negative character for an individual, that is, they worsen his constitutional and legal situation in comparison with the "pre-pandemic" period, but they will remain in one way or another until the sanitary and epidemiological situation normalizes. It is noteworthy that the same element of the constitutional status, including the same right, can experience several variants of transformation, but with a difference in time, content, territory of action or circle of persons. For example, the development of the right to freedom of movement on the territory of the Russian Federation is accompanied by both its restriction and suspension of implementation in general, and the right to entrepreneurial activity is accompanied by an additional opportunity for business representatives to receive compensation for forced losses. The pandemic has demonstrated the permissibility and even a certain expediency of transforming the constitutional status of a person and a citizen not only by federal laws (which follows from Part 3 of Article 55 of Russian Constitution), but also by-laws and regulations, not only at the federal, but also at the regional level. This possibility is due to references in federal legislation. It should be recognized that over the past year, for the first time, we have witnessed the active regulation of the constitutional status of a person and a citizen by the subordinate normative acts of the constituent entities of the Russian Federation, which indicates their confident incorporation into the number of sources of its legal regulation.

Conclusions. The vectors of transformation of constitutional status of an individual due to COVID-19 pandemic were: (a) the restriction of some basic rights, (b) the suspension of the implementation of a number of basic rights, (c) the substantive clarification and addition of certain rights and mechanisms for their implementation, (d) imposition of additional responsibilities.

The subject of the article is the legal basis of human rights and freedoms, including their restriction as one of the aspects of the COVID-19 pandemic. The purpose of the research is to confirm or confute the hypothesis that the restriction of human rights in particular the right to life, the right to health and freedom of movement in Russia during COVID-19 pandemic is legally justified.

The methodology of research includes the formal legal interpretation of legal acts as well as the comparative analysis of Russian and foreign legal literature. The authors analyze and interpret international law, including international treaties and the law of foreign states as well as law of the Russian Federation and the constituent entities of the Russian Federation.

The main results. Restrictive measures of main human rights may lead to the violation of the constitutional rights and freedoms of citizens, and can also create conditions for abuse of authority while applying the rules governing the emergency situations. International human rights law allows the suspension of certain rights in an emergency that threatens the life of the nation. This can only be done in cases where the emergency has been officially declared, the adoption of emergency measures is caused by an urgent need in the current situation, does not contradict other obligations under international law, is limited in time and does not lead to discrimination. The provisions of the Russian Constitution provide criteria, which observance is mandatory when introducing restrictions on human and civil rights and freedoms. However, no state of emergency was introduced in the Russian Federation. The state has adopted the self-isolation regime that does not have sufficient legal regulation. It has created legal uncertainty. The legal basis of measures to restrict freedom of movement is questionable. It seems these measures go beyond the high-alert regime and require the adoption of regulations that meet the requirements of legislation in the field of emergency situations. The realization of the right to health requires a solution to the problem of coordinating the needs of other patients and patients with COVID-19.

Conclusions. Based on the analysis of international law, the law of foreign states and lawmaking activities of state authorities of the Russian Federation in the context of the spread of coronavirus, the authors conclude that the created legal framework for regulating the current situation is characterized by inconsistency, lack of «transparency» and radicality. Unfortunately, the pandemic has shown that regulation in sphere of emergencies, as well as health care, was not fully prepared for active spread of coronovirus. It is necessary to ensure that all emergency measures, including the imposition of a state of emergency, are lawful, proportionate, necessary and non-discriminatory, with a specific purpose and duration.

The subject. The article is devoted to the study of the trinity of properties of constitutional principles.

The purpose of the article is to confirm the hypothesis that constitutional principles, often perceived by researchers and law enforcement officials as abstract norms with declarative content, are in fact full-fledged legal institutions that are endowed with all the necessary properties to achieve constitutional goals. In this regard, the article analyzes the property of axiomaticity, the property of presumptivity and the property of fictitiousness of constitutional principles.

The methodology. The systemic-structural, comparative, formal-legal and formal-logical methods made it possible to identify and characterize the properties of constitutional principles, such as axiomaticity, presumptivity and fictitiousness. The use of these methods in their combination predetermined the appeal not only to topical problems of constitutional law, but also to issues of the theory of law, as well as other branches of law, which made it possible to most objectively and comprehensively approach the study of the properties of constitutional principles.

The main results of the research. The trinity of the properties of the constitutional principle lies in the fact that the constitutional principle formulates the basic rule and determines the direction of development of the legal system and thereby has the property of axiomaticity. At the same time, the constitutional principle has the property of presumptivity due to the duty of the law enforcement officer to proceed from the assumption of compliance with the provisions of such a principle by all subjects of legal relations. Thereby constitutional principle ensures the necessary stability of the legal system of the state. At the same time, in order to achieve full-fledged stability of the legal system, along with the assumption that the subjects of legal relations comply with the provisions of the constitutional principles, it should be possible to monitor such compliance. In the absence of prior control over compliance with the provisions of the law, the solution is the application of legal presumptions. In this regard, within the framework of the presumptive property of constitutional principles, constitutional presumptions are inextricably linked with the corresponding constitutional principles. In turn, having the property of fictitiousness, the constitutional principle allows to interpret the provisions that make up such a constitutional principle and, as a result, create the necessary regulatory legal framework.

Conclusions. Constitutional principles are the driving force of the legal system. They fill all legal relations without exception with legal meaning and content and have a special meaning due to their irreplaceability and the obligation to strictly observe them. In turn, the trinity of properties of the constitutional principles reflects their legal essence as fundamental normative provisions that determine the generally binding basic rules and directions of the development of the legal system, ensure the stability of the legal system of the state, and also have the possibility of timely development and adaptation to the changing legal reality.

The subject. The authors create an instrumental apparatus that saturates existing and emerging data needs in the theory constituting process and thus create preconditions for police practice development.

The methodology. The research is based on the content analyses of final research reports, the object of which is police proceedings and the subject is police reality,

The purpose. The authors substantiate the following hypothesis. The source of the development of knowledge in police practice and the development of police theory is a permanent solution to the philosophical contradiction between police theory and police practice, with police practice being the defining aspect of this contradictory unity. The need and areas of scientific knowledge of activities in the police proceedings structure are therefore determined by police practice.

The main results. By verifying police practice, the authors confirm the necessary obligatory interaction between theory and practice, which is predominantly determined by the achieved research outputs and their acceptance. At the same time, they respect that systematically processed knowledge from applied research can show the character of a theory. In accordance with their knowledge, consisting of a system of knowledge presented by the achieved outputs from scientific research, evaluation and explanation of phenomena registered in the purposeful implementation of activities in the structure of police proceedings (research object). The term police action can be understood as a synthetic term for a holistic grasp of the police activity and its bodies. The activity of police and security authorities means: a special form of professional service for the state, self-governing as well as commercial organizations and, last but not least, citizens. It contains a set of executive, organizational, management and other activities that have the character of official interventions, official acts, other official activities and other measures. They are carried out in accordance with the rule of law and ethical principles of civil democratic society, preventive and, where necessary, repressive methods of police work. Their aim is to protect the fundamental human rights of citizens and society from crime and other anti-social activities. They define the identity of these phenomena through the subject (optics) of research, systematically defining the police reality by the process parameters, their determinants and constructs of specific police activities. In the Slovak Republic, the authors of this paper participate in the performance of tasks related to the constitution of police sciences. The outputs of applied research offer a system of scientific knowledge about police reality. With the dialectical approach, in relation to the examined activities in the structure of police proceedings, they define the reasons related to the assumption of the existence of links among the elements of police reality, or they reveal their objective absence. By identifying systems, the authors create a model of these purposefully implemented activities with properties characterizing their behaviour. At the same time, they respect that the strategic form of the parameters of this model is expressed by the achieved set intentions and goals of certain specific activities. Determining them is a concentrated expression of this will. The basic context in their work (participation in the process of constituting police sciences), determining the meaning and mission, is a specific subject accepted by them. This is the police reality, an objective fact that the theory of police sciences examines and uses to explain existing and emerging objects. Therefore, their activity in the process of constituting police sciences corresponds to changes in social processes. When creating their instruments (conceptual system, categories, theoretical models, forms of thinking), they combine it with the explanation of new approaches related to the development and advancement of policing processes, characterized by openness and possibilities of social control in their purposeful implementation. This confirms that this process forms a system. Its design shows relative stability and closeness. They do not include any inputs in its content, just those that are foreseen and anticipated. In this context, they realize that the interdisciplinary of concepts enriches the view of constituted police science. For the police sciences , the abstractness and generality of statements from other scientific disciplines is not a starting point, but already the result of research into specific systems (disposition of knowledge), significantly contributing to increase effectiveness of their scientific work. In the conditions of the Slovak Republic, the police sciences are constituted as practical, social and security sciences. Therefore, the authors of this paper accept that the theoretical and methodological development of police sciences requires them to be confronted and independently dealt with the current state in the theory and methodology of science in the early 21st century, to be sensitive to the current development of the overall scientific atmosphere and independently and critically. In this process, the meaningfulness of their scientific work is evident. This corresponds to the registered needs for the transfer of scientific knowledge into police practice.

Conclusions. From these findings it is clear that in the current stage of development of the Slovak Republic, the process of constituting police sciences forms a structured system with to the point management. Its successful completion is also determined by the results of a constructive discussion, the authors participated in with this presented knowledge.

The subject of research is the study of mediation procedure and embedding of mediation techniques in such a specific area of relations, the participants of which are the tax authority and the taxpayer. The settlement of tax disputes is quite understandable, since this mechanism allows to keep an economic entity on the market, on the one hand, and to replenish the state budget on the other.

The purpose of the article is to confirm or disprove hypothesis that the current mechanism of pre-trial settlement of disputes established in the Russian Tax Code does not correspond to the techniques of the mediation process. The methodological basis of the research was formed by general scientific methods of cognition, which include the principles of objectivity and system analysis of the information collected during preparation of the publication. At the same time private scientific methods were also used in the work, including descriptive and comparative legal methods, which made it possible to use the practices of foreign states in terms of the use of mediation procedures. The author analyzes the official data published by the tax authority, regarding the number of disputes considered over the period of the past three years.

The main scientific results, scope of application. The study made it possible to gain new knowledge in the field of legal regulation of mediation. The presented foreign experience demonstrates that at present Russia is only at the stage of formation of mediation. Most people do not yet understand what exactly the advantages of mediation. The existing procedure for the judicial settlement of a dispute attracts its participants due to the fact that the current state fees are very low compared to their foreign counterparts. All kinds of legislative transformations lead to an ambiguous interpretation of legal norms, which often defy literal interpretation, followed by conflicts in law enforcement. Since the practice of using mediation sessions is not widespread at present, a large number of debatable questions arise about the procedure for conducting mediation, the possibility of fiscal body participation, determining the categories of disputes in which negotiation techniques can be applied.

Conclusions. Mediation is a systemic process that allows constructive negotiations between the parties involved in the dispute in order to resolve the problem and possibly reach an agreement on the settlement of the dispute. At the same time, it is emphasized that the lack of law enforcement practice complicates the process of researching the institution of tax mediation. The role of a mediator in legal relations (with the tax authority as a participant) is a person who must create a constructive atmosphere for discussing the conflict; adhere to the principles of mediation; assist in finding solutions without expressing his opinion on the agenda. This role of mediator is not adequately reflected in the legislation in relation to tax disputes.

The subject of the research is the legal norms contained in legislation and other legal acts that regulate the grounds for the emergence and the mechanism for implementing the status of an accredited investor, requirements for individuals, as well as certain aspects of taxation of accredited investors. The experience of legal regulation of income from investment activities, used in foreign legislation, is also analyzed in the context of the topic.

The purpose of the article is to confirm the need to revise the requirements for accredited investors, to clarify the legislative provisions of the personal income tax. The reason for this study was legislative changes that caused an ambiguous reaction among the entire legal community in Russia.

The methodology. General scientific methods were applied in the framework of a comparative, logical and statistical study and analysis of law enforcement and judicial practice in the field of taxation of an accredited investors.

The main results. The following issues were investigated. What was the reason for the introduction of the status of an accredited investor in Russian legislation? It was the need firstly to protect the rights of investors, and secondly to regulate and protect the stock market from unconsciously high-risk transactions. What requirements are specified in the law for obtaining this status, what requirements exist in foreign legislation and why does domestic legislation need to be revised? We can divide the requirements for obtaining the status into three general groups: experience, knowledge and risk. Investor is obliged to meet two criteria by European legislation, when only one criterion by Russian legislation. The problem of taxation of qualified investors was raised in the context of the progressive income tax rate. Taxation of qualified investors needs a thorough legislative review in terms of tax deductions.

Conclusions. The ideas for the introduction of the status of an accredited investor, of a progressive personal income tax rate were implemented in Russian legislation from the legislation of foreign countries. Such Russian legal rules needs significant revision. The legislative term "accredited investor" should be introduced in legislation system. It is necessary to clarify the criteria for obtaining a status, as well as to consolidate the necessity for accredited investors to comply with two conditions instead of one. Such an initiative would allow investors themselves to approach investing more consciously and would remove risks from brokers. Tax legislation should be amended in part of tax deductions for persons whose main activity is investment, since the current state of affairs discriminates them against individuals in their rights. The revision of the fixed requirements as well as the clarification of the tax legislation will attract investors (both Russian and foreign) to the Russian stock market, while the economy will receive positive growth, intermediaries-brokers and issuing firms will be provided with protection from unconscious risks.

The article contains the analysis of extensive CJEU practice regarding the issues of countering corporate tax avoidance, and legal framework, mostly the provisions of the Treaty on the Functioning of the European Union and Directives.

The purpose of this paper is to conduct a comprehensive research of the issues of countering the corporate tax avoidance in the CJEU practice. For this reason the authors set the following tasks: (1) to consider the concept of abuse of law, developed by the CJEU practice, with respect to corporate tax avoidance; (2) to identify the interaction between national anti-avoidance rules and fundamental freedoms of the internal market as established by the CJEU practice; (3) to study the CJEU practice concerning the implementation of tax directives and the application of anti-avoidance measures; (4) to identify the main features of the Directives "Anti-Tax Avoidance Directive" (ATAD) in terms of their potential impact on the development of the CJEU practice.

The research methodology includes the application of both general methods of formal logic (including analysis, synthesis, deduction and induction) and special legal methodology (formal legal and comparative legal methods).

The main results of the study. The CJEU has repeatedly considered the problem of conflict of national anti-avoidance rules with the fundamental freedoms of the EU internal market. The conflict between these rules is resolved in different ways depending on the type of antiavoidance rules: (1) national rules aimed at countering the abuse of law, and (2) national rules developed to counter tax avoidance, which are strictly applied according to formal criteria, without any requirement to prove abuse of law in a particular situation. The application of national anti-avoidance rules may provide for the exemptions from the regime of fundamental freedoms of the internal market. Where national anti-avoidance rules are not aimed at combating wholly artificial arrangements, but are applied mechanically, due to formal criteria, such rules should apply subject to the legal regime of fundamental freedoms. The CJEU held that the concept of beneficial owner should be applied not only to interest and royalties, but also to the distribution of profits, despite the fact that the provisions of the Parent-Subsidiary Directive do not contain such a concept. EU law prohibits the granting of state aid. National anti-avoidance rules and law enforcement practice may be subject to such a prohibition in cases where they create positive discrimination.

Conclusions. When implementing the provisions of the ATAD 1-2, the EU Member States committed numerous breaches of the EU law. It therefore can be expected that the CJEU practice regarding the proper implementation of the Directives may appear in the near future. The general prohibition of abuse of EU law shall apply, even in cases where the EU Member State has not implemented the anti-avoidance mechanisms of tax directives into its national law. The general prohibition of abuse of EU law shall apply despite the principle of legal certainty, which precludes directives from being able by themselves to create obligations for individuals, so the directives cannot be relied upon per se by the Member State as against individuals. Sections 1−2 were contributed by S.G. Sokolova, 3−4.1 by D.M. Osina (section 4.1 in collaboration with K.A. Tasalov), 4.1−7 by K.A. Tasalov (section 4.1 in collaboration with D.M. Osina).

The subject. The main issues of law enforcement activity on the application of administrative punishment in the form of administrative suspension of operations for identified offenses in the field of industrial safety of hazardous production facilities.

The purpose of the article is to confirm or disprove hypothesis that Russian legislation allows the resumption of activities after the expiration of the period of its suspension without eliminating violations of industrial safety.

The methodology of research is logical analysis of Russian legislation, statistical data and judicial decisions concerning enforcement of administrative suspension of operations in Russia.

The main results. There is an ambiguous approach in the scientific literature to fixing the administrative suspension of operations in the system of administrative penalties. The effectiveness of its application is noted by some authors. At the same time, there are adverse consequences associated with the application of administrative suspension of operations for the further production activities of economic entities. Social tension in the collective of enterprises, difficulties of recovery after forced downtime, unclear prospects for further economic activity – this is not a complete list of problems arising in connection with the administrative suspension of activity. When making a court decision, judges often appoint a fine as a penalty and rarely a penalty in the form of suspension of operations. This is due to the complexity of the actual realization of suspension of operations, the special social significance of objects; the lack of a specialist's conclusion about the real danger of an offense. But if violations of industrial safety are detected during the operation of hazardous production facilities, it is initially possible to assume a high probability of serious consequences for the life and health of people, the environmental safety. Administrative suspension of activities is carried out by both judicial and non-judicial control authorities. In authors’ opinion, the application of this type of administrative punishment should be exclusively in the judicial jurisdiction. The law enforcement judicial practice concerning administrative suspension of operations in Russia is not uniform.

Conclusions. There is a legal uncertainty in the mechanism of imposing administrative punishment in the form of administrative suspension of operations for violations of industrial safety of hazardous production facilities (Article 9.1 of the Russian Code of Administrative Offences). The uncertainty is manifested in the fact that the economic entity does not always eliminate the detected violations within the legally established period and after the expiration of the period for which the activity was suspended, the company resumes its activities nevertheless. Such opportunity reduces the preventive value of this punishment.

The subject. The article considers the legal basis for the execution of decisions on administrative penalties in the form of disqualification from driving, as well as the prospects for the development of new legislation in the field of road traffic. The article examines the social relations that develop in the process of implementing the jurisdictional powers of the Russian State Traffic Inspectorate in ensuring road safety, preventing and suppressing offenses related to encroachment on motor vehicles, transported goods, the life and health of drivers and pedestrians.

The purpose of the article is to confirm or disprove hypothesis that there are defects in Russian legislative regulation that prevent the effective execution of decisions on the disqualification from driving. They are not eliminated in the draft of the new Russian Code of Administrative Offences.

The methodology of research is the provisions of the general theory of law, the modern science of administrative law and the theory of public administration. The authors used a systematic approach and formal legal analysis. The legislation of the Russian Federation and the practice of its enforcement were studied also.

The main results. In accordance with paragraph 5 of Article 2 of the Russian Federal Law "On the Police", the execution of administrative penalties is one of the main activities of the police. The effectiveness of the entire proceedings in cases of administrative offenses largely depends on the execution of the adopted resolutions. The leading role in the execution of decisions on administrative penalties, in particular, related to the disqualification from driving, belongs to the internal affairs bodies. It is important to note that the execution of administrative penalties in practice is associated with certain difficulties.

Conclusions. The execution of decisions on the imposition of disqualification from driving as an administrative penalty causes difficulties due to defects in legislative regulation, which are not fully resolved in the draft of the new Russian Code of Administrative Offences.

The subject of research is norms of the current administrative and criminal legislation of the Russian Federation applied for violations of anti-epidemic restrictions. In 2020 the array of normative acts applicable in an emergency situation was significantly supplemented and need to be analyzed.

The purpose of the study is to confirm or disprove hypothesis that legal certainty norms applied for violations of anti-epidemic restrictions and their position in the hierarchy of administrative-legal and criminal-legal prohibitions look rather dubious.

The methodology. The authors choose the hypothetical-deductive method as the main method of this research. This method allowed to create a system of deductively related hypotheses from which statements about empirical facts are derived. The article analyzes the law enforcement practice that developed during the period of high alert.

The main results of research and a field of their application. Their relationship between antiepidemic restrictions and permissible restrictions on fundamental human rights and freedoms is considered; an assessment of the proportionality of sanctions for violation of the generally binding rules of conduct is given; the socio-legal conditionality of the repressive legal support for the action of the high alert regime is analyzed. The main trends in law enforcement practice that have developed during the implementation of new administrative and legal and criminal law prohibitions are given. The findings can be useful to optimize law enforcement in the ongoing COVID-19 pandemic.

Conclusions. The legitimization of the pandemic alert regime (or high alert regime in other words) took place in a short period of time, as a result of which some defects of legal regulation can be named. So, to date, no clear gradation has been made between the high alert regime and the emergency regime; although the high alert regime has structurally taken shape as a legal concept in conjunction with ensuring the sanitary and epidemiological wellbeing of the population, its systemic relationship with the categories "quarantine", "prevention of the spread of diseases", "isolation" has not been developed, i.e. with concepts developed in such an area of scientific knowledge as epidemiology, and received partial consolidation in the norms of sanitary and epidemiological legislation. The high alert regime has undergone a significant transformation, turning from a set of recommendations addressed to the subjects of the unified state system for the prevention and elimination of emergencies into a wide list of legal provisions of various legal force, the effect of which applies to all groups of the population. In this regard, it is obvious that there is a demand in society for the unification of accepted norms and further structuring of a clear and unambiguous system of rules of conduct applicable in extreme situations that are not of an emergency nature, but require special control and special public attention. It follows from this that extraordinary legal regulation must acquire a consistent form and receive a strictly defined place in the national legal system.

The subject. This article is devoted to the content of the principle of proportionality in disputes about the strict liability of football clubs for the behavior of spectators. The proportionality means that the sanction corresponds to the offense and it has two dimensions. Firstly, the more serious the offense is the higher the sanction should be. Secondly, proportionality protects sport from unreasonably low sanctions while the violation is serious.

The purpose of the study is the content of the principle of proportionality: the use of related principles of sports jurisprudence, exceptional circumstances (mitigating and aggravating) in the practice of applying clubs` strict liability for spectators` behavior in UEFA competitions over the period 2007-2021. Liability without fault increases the value of investigating the factual circumstances of a dispute. The broad discretion of the bodies raises the question of the validity of the choice of aggravating circumstances or the refusal of mitigating circumstances. Therefore, the jurisdictional authority in each specific dispute must search for exceptional circumstances thereby fulfilling the principle of proportionality. The second important nuance of strict liability in the UEFA regulations is the difference in the interconnection between violations and sanctions. In some articles, the sanction is predetermined. It is possible to reduce such a sanction only in the presence of an exceptional circumstance and to increase it in the presence of an aggravating circumstance. Separately considered, in conjunction with the principle of proportionality, other principles: principles of predictability of sanctions, equal treatment, the precedent value of decisions on similar disputes (stare decisis).

Methodology. The methodological basis of the stated research involves the generalization and analysis of the practice of two institutions of sports jurisprudence. Firstly, the jurisdictional bodies of UEFA are publicly available, as well as available to the author, but currently not available for free download on the UEFA website. Secondly, the relevant decisions of the Court of Arbitration for Sport are in the public domain. Turning to the approaches of law enforcement officers regarding the content of the principle of proportionality meant comparing positions that did not differ in inconsistency. As a result of the analysis of the practice were systematized and identified typical exceptional circumstances, unique exceptional circumstances, and specific enforcement of the principle of proportionality.

The main results of research and the field of their application. The article examined the normative limits of sanctions in the UEFA Disciplinary Regulations; exceptional circumstances affecting the choice of sanction; search by the law enforcement officer of the content of exceptional circumstances; principles of predictability of sanctions, equal treatment, the precedent value of decisions on similar disputes (stare decisis) in connection with the verification of sanctions for proportionality. Compliance with the principle of proportionality, in this case, should protect the club from an unreasonably harsh and grossly disproportional sanction. Therefore, it is important to analyze the factual circumstances: which of them are mitigating and which are aggravating. In other categories of offenses, the sanction remains at the discretion of the jurisdictional authority. In such violations, the principle of proportionality takes on a special value. The more flexibility in the choice of sanction is, the higher is the risk of abuse by the jurisdictional bodes. UEFA`s enforcement practice is seeking exceptional circumstances that are not consistent enough to be predictable. Some consistency exists only concerning aggravating circumstances. There is an unreasonably strict approach to mitigating circumstances. The practice of CAS does not differ from the practice of UEFA in terms of strict liability compositions. The principle of proportionality in sports jurisprudence can be interconnected with other legal concepts. Such concepts are equal treatment, predictability, and so-called stare decisis.

Conclusions. For the slightly undisputed observance of the principle of proportionality, several requirements must be fulfilled. First, analyze the factual circumstances to find exceptional circumstances among them. Secondly, always choose the minimum sanction in the absence of aggravating circumstances, since strict liability is a forced legal institution. Thirdly, indicate in the decisions what circumstances are mitigating, what aggravating circumstances have been established, and how they both affect the choice of a sanction. Fourth, use the previous decisions of the UEFA`s jurisdictional bodies and CAS of the strict liability offenses when the actual circumstances are close.

The subject of research is the concept of social dialogue in labor and relations directly related to them that was enshrined by Russian Constitution for the first time in Russian history in 2020.

The purpose of article is to confirm or disprove hypothesis that the constitutionalization of social dialogue, the unprecedented expansion of the legal content of the concept to a much wider range of social relations (that are no longer associated exclusively with the social and labor sphere) requires a new definition of the social significance of social dialogue, its connection with other social processes and institutions.

The methodology of research is formal legal and logical interpretation of Russian Constitution and labor legislation, analysis of the academic publications concerning labor law.

The main results, scope of application. The constitutionalization of social dialogue requires to identify it’s interrelation with other social processes and institutions - economic, political and social solidarity, social responsibility of business, civil society, the social state. The author tries to trace the transformation of the conceptual apparatus, content and regulatory framework of social dialogue and develops recommendations for improving its legal regulation.Based on the analysis of the practice of applying articles of the amended Russian Constitution, it is proposed to amend Art. 23 of Russian Labor Code. At the same time, the content of the elements of this system of social dialogue in the field of labor relations will be disclosed in articles of the second and thirteenth sections of Russian Labor Code. It is proposed to amend the normative acts adopted in accordance with the Russian Labor Code containing the appropriate terminology. Normative acts of social dialogue (sectoral tariff agreements and collective agreements), the effect of which is limited in time, can be updated simultaneously with the planned measures for the development and conclusion of relevant acts for the future period.

Conclusions. Ensuring the implementation of the principles of social dialogue is entrusted by the Constitution to the Government of the Russian Federation. The content of these principles is disclosed in the norms of the Labor Code of the Russian Federation. With the entry into force of amendments to the Constitution, these scientifically grounded and legislatively enshrined principles do not need a radical revision based only on the very fact of the appearance of the corresponding constitutional provision. At the same time, the work on their analysis and filling with new legal meaning based on the rule-making and current law enforcement practice is not excluded and can be useful.