The subject of the research is the legal nature of the digital profile of a citizen, as well as a set of legal norms regulating digital profiling relations in Russia.

The comparative method, the method of system analysis, as well as the method of legal modeling are used in the article.

The purpose of the article is to confirm or disprove the hypothesis that legal regulation is not the only mechanism for regulating relations in the field of digital profiling.

The main results, scope of application. The article studies the phenomenon of digital profile, the main approaches to the digital profiling as well as the circumstances that have caused the state's interest in digital profiling. The creation and operation of a digital profile should be aimed at achieving the goal set out in the legislation. The digital profile is a set of relevant, reliable information about individuals and legal entities formed in the unified 

identification and authentication system or other information systems of state and local government authorities. The formation of a digital profile is carried out in order to provide data to authorities, legal entities and persons who have requested access to this information through the digital profile infrastructure. The analysis of the Russian legal regulation of relations in the field of digital profiling is presented, the problems of enforcement practice are identified. The analysis revealed the main differences between the digital profile and related categories, including social scoring, the unified population register and others. The comparison of a digital profile with a digital avatar and a digital character was carried out. It is extremely important to pay close attention to the problems of digital profiling both at the level of fundamental and applied scientific research. At the state level, it is important to strategically determine what a digital profile is, as well as formulate the main directions of the digital profiling development, challenges and risks. The importance of the development of digital profiling for unified system of public authorities in the Russian Federation is outlined.

Conclusions. The analysis of the emerging practice of digital profiling in contemporary society shows that legal regulation does not always allow us to keep up with the rapidly developing relations in this area. The possibility of using other mechanisms should be considered. The use of mechanisms of regulatory experiments can also be considered as special mechanisms for regulating relations in the field of digital profiling. The goal of the research has been achieved, the legal nature of the digital profile has been revealed, approaches to regulating this phenomenon in the conditions of digital transformation have been proposed.

The subject of this research is the problem of combining (interrelation) of various principles of law used in the framework of law enforcement and other types of legal activity.

The purpose of the study is to confirm or refute the hypothesis that the principles of law can not only complement each other, but also "collide" with each other when they are used in the framework of legal activity.

The research methodology includes dialectics, systems approach, specific sociological methods, culturological and theoretical-sociological analysis, formal legal method. The author describes the degree of scientific elaboration of the problem in foreign and Russian studies, including works devoted to such related topics as the functions of the principles of law and the system of principles of law, as well as the opinions directly on the issue of R. Dworkin and A. Barak.

The main results, scope of application. The author substantiates the presence of at least three ways of combining (interconnecting) the principles of law: (1) addition – the concerted action of several principles; (2) competition – limiting the operation of one principle to another; (3) collision – direct contradiction of one principle to another, their mutual exclusion. The definition of factual circumstances, the choice of applicable rules and their interpretation by court or other enforcement official can be influenced by ideology underlying the prevailing practice or the enforcer's own position. The specificity of a particular ideology is correlated by the author with the use of one or another combination of principles of law when making a law enforcement decision. It is shown in the article with specific examples of so-called "complex cases" from the practice of Russian higher courts. Complementing the principles of law is the predominant way of their relationship, used in law enforcement. It contributes to the preservation of the unity of the system of law. At the same 

time, the consistent implementation of one principle can limit the possibilities for the implementation of others. It leads to the fact in the process of law enforcement that it is often necessary to make a choice in favor of one of the principles within the framework of their competition. This choice is determined by several factors, including not only the established practice (law enforcement customs and precedents), but also the current social context, the position and interests of the law enforcement officer and the participants in the case. Finally, in some cases, situations are possible when the principles of law are mutually exclusive, come into conflict with each other. This, in particular, can occur when the principles of law belong to different systems (subsystems) of law or reflect the peculiarities of the legal ideology of different historical periods. The article identifies certain patterns of combining the principles of law, examines the importance of this topic for studying the issues of legal monism and legal pluralism, shows the importance of complementarity, competition and conflict of principles of law not only for the law enforcement process, but also for the knowledge of law, criticism of law, lawmaking, powerless implementation rights.

Conclusions. Although within the framework of the traditional approach for domestic jurisprudence, the essence of law is associated with the interests and property relations reflected in the law, legal ideology has a relatively independent meaning nevertheless. A certain duality is inherent in legal activity, as a result of which the problems of combining interests are expressed precisely through various options for combining the principles and norms of law. It is proved that the system of principles of law is a complex system in which the same principles can be used in various combinations with each other.

Experimental legal regime; COVID19; legal regime; legal experiment; “regulatory sandboxes”; legal technique; classification of legal experiments; legality; experimental legal regimes of mobilization type on legal forecasting and legal interpretation methods. The theoretical basis of the research includes well-known legal science categories, i.e. legal regime and legal experiment that get a new interpretation with the appearance of experimental legal regime institute. The main results of the research, scope of application. Experimental legal regime is a broader legal phenomenon than regulatory sandboxes, which includes not only regulation of the digital innovation sphere, but also other rules that are limited in time and space. There are legal regimes with signs of experimentation that are not officially identified by the state as experimental legal regimes. The work studied the experience which arose due to  modern  changes  in  state  and  legal  regulation  caused  by  the  global  epidemic  of COVID-19. It is suggested to divide the legal experiments according to the purpose of experimental legislation into the following groups: optimizing, progressive and mobilization ones. The aim of the first group named “Optimizing legal experiments” is to test using of new regulation applied to a large and complex object. The second group named “Progressive legal experiments” is intended to check whether the abandonment of old laws is beneficial in the innovation field. The result is creation of a smart regulation for economic and 

technological development. The third group named “Mobilization legal experiments” is aimed at maintaining of the existing level of resources, security, and infrastructure in the event of critical situations. It is being proved that the legal restrictions aimed at preventing of COVID-19 viral infection spreading can be classified as experimental legal regimes of mobilization type. The criterion for distinguishing of mobilization experimental legal regimes from others is the voluntary participation in the legal experiment and the goal of the experimental legal regime.

Conclusions. The development of mobilization experimental legal regimes implies raising of their legality. It can be achieved by the provision of legal guarantees such as the goals of the legal experiment and the evaluation of their consequences. This will allow identify whether the consequences of the experiment correspond to the goals of the new legal regulation. There must be grounds for limitations to legal certainty caused by legal experimentation. Their manifestation is the goal and evaluation criteria, with the help of which it is possible to determine whether the consequences of the establishment of the experiment correspond to the goals of the new legal regulation. Otherwise, there is a risk of unjustified infringement of the rights and legitimate interests of citizens.

The subject. The article presents a comprehensive general theoretical analysis of the institution of legal responsibility and its role, taking into account the consolidation of the new constitutional and legal principle of the unity of the system of public power.

The purpose of the research is to confirm or disprove hypothesis that it is necessary to legislate a full-fledged mechanism of legal responsibility of state bodies and local self-government bodies in order to implement the constitutional principle of the unity of public power.

Methodology. The formal legal method, the method of comparative legal analysis, dialectical method and systemic approach were used.

The main results, scope of application. The authors found the manifestation of dualism in the work of the institution of legal responsibility. It consists in the ability to bear responsibility both to the state, in connection with various offenses, and to the population itself. A brief description of the loss of trust as a basis for the responsibility of officials is given, taking into account contemporary legislation. Directions for the further development of this legal institution are highlighted. The article examines the opinion of the Russian Constitutional Court on the legitimacy of using the loss of trust as a basis for the responsibility of public authorities. The article examines the normative legal acts, which fix the mechanism for the implementation of the principle of maintaining trust in the activities of the authorities on the part of society. For example, in relation to state civil and municipal employees, a prohibition has been established on statements about the activities of authorities and their assessment, if such actions are not included in the list of their official duties. Such a mechanism for maintaining public confidence in the work of government bodies should contribute to strengthening the unity of the public power system. At the same time we can talk about the existing trend towards a decrease in the level of public confidence in the work of authorized bodies exercising public authority. The corruption and bureaucratization of the activities of officials, the expansion of the powers of law enforcement agencies, a decrease in the independence of the political opposition are pointed to among the possible reasons most often. In this regard, the paper proposes expanding the grounds for responsibility when implementing the procedure for recalling an official.

Conclusions. It is necessary to consolidate a full-fledged legislative mechanism of legal responsibility of state bodies and local self-government bodies, which will contribute to the implementation and strengthening of the new principle of the unity of public authority.

The subject. Doctrinal approaches that reveal the place and role of public authorities, as well as organizations performing the functions of these authorities in the administrative process carried out in the Russian Federation, the principles and norms of the Constitution of the Russian Federation, administrative procedural legislation that form the legal basis of the administrative process in Russia.

The purpose of the article is scientific substantiation of the integration of non-judicial bodies carrying out the administrative procedure into a special subsystem of public power, called public administration in the Russian Federation.

The methodology. Formal logical and dialectical methods as well as private scientific methods such as method of interpretation of legal norms, method of comparative jurisprudence were used.

The main results, scope of application. The article reveals the scientifically based content of the integrative approach to understanding the administrative process in contemporary 

Russia, taking into account the norms of the Russian Constitution and the analysis of existing doctrinal developments of administrative scientists. The article substantiates the structure of the administrative procedural legislation of the Russian Federation ant it’s constituent entities, which includes the judicial administrative process and the executive (non-judicial) administrative process implemented by the public administration (executive authorities, local self-government bodies, other administrative and public bodies). Administrativeindicating legal norms are distinguished, the analysis of which allows us to reveal the content, form, structure of the judicial administrative process and the executive (extra-judicial) administrative process, as well as to establish an integrative relationship between them with the help of such special categories as “judicial administrative case”, “extra-judicial administrative case”, “administrative proceedings”, “administrative proceedings”. A number of key proposals are put forward to systematize the judicial administrative process and the executive (extrajudicial) administrative process in Russia on the basis of developed scientific positions. The article reveals the question of a scientifically based theory for understanding the administrative and public functions of public administration, as well as the system and structure of public administration in modern Russia.

Conclusions. The presented integrative approach to understanding the administrative process and its differentiated systematization for the judicial administrative process and the executive (non-judicial) administrative process are the only true way to develop the Russian model of administrative process. The question of the need to systematize the administrative and public functions implemented by the public administration is raised. It is proposed to develop and adopt a federal law “On Public Administration in the Russian Federation”, the authors substantiate the content of the structure of this law.

The subject of the research are the materials of judicial practice (texts of court decisions and information sources, the content of information about the results of court hearings), data from sociological surveys.

The purpose of the article is to identify the relationship between the knowledge of municipal law, local self-government or urbanism obtained during training at a university and subsequent professional activities related to local self-government carried out at different levels of public authority.

The methodology. A comprehensive methodology was used, including legal and sociological research methods. Formal legal, legal technical and comparative legal were used among the legal methods. The sociological methods include the method of expert survey and the method of content analysis, which makes it possible to reveal the real position of the respondent, if he wants to disguise it not only the positions expressed, but also the words actually used were analyzed. The most repeatable ones were identified with the help of special software products.

The main results, scope of application. Quite significant amendments were made to the Russian Constitution in 2020. One of the novels concerns a unified system of public power, the inclusion of a new term in the text of the constitution. The implementation of these novels in the legislation on local self-government is expected after the completion of the formation of the updated composition of the Federal Assembly. For this, it is necessary not only to reveal the term itself and list the levels of public authority, but also to establish new principles of their relationship, incl. in a sense, uniform standards, rules and requirements for state and local authorities. One of the possible consequences of this may be an increase in the prestige of work in local self-government bodies, a change in attitudes towards work in local self-government bodies.

Conclusions. The analysis of the materials of law enforcement practice, the data of opinion polls on trust in local self-government bodies, attitude to the results of the work of local self-government bodies and their officials show that of all levels of government the municipal level is least trusted. Unfortunately, such an attitude begins to form in the process of training future employees of public authorities at different levels.

The subject. The article is devoted to conflictology as one of the most relevant, almost significant, debatable problems in law theory, legal sciences, political science, philosophy, psychology and economics. The author analyzes specific examples of conflicts of interest in various corruption spheres and manifestations, for example, in the sphere of participation of economic actors in the procurement announced by state and municipal authorities.

The purpose of the article is to identify the nature of conflicts of interest as the basis of corruption.

The methodology. The author uses comparisons of common and private, cause and effect, patterns and randomness, content and form, essence and phenomenon, the transition of quantity into quality, as well as the methods of sociology and psychology.

The main results, scope of application. The article analyzes the relationship between corruption and nepotism. The article discusses legal and moral ways to prevent conflict, the role of ethical standards in conflict prevention, regulatory framework for preventing and settling them, the ratio of conflict of interest and employee qualifications, balance of material and personal interest, Commissions to prevent conflicts of interest, guaranteeing the role of writing notice of a conflict of interest, Features of the notification procedure, moral means of preventing and resolve conflicts of interest. Exclusively legal methods are insufficient to prevent and eliminate conflicts of interest and corruption-related risks. A combination of legal and moral measures is necessary, and most importantly, the exclusion of kinship and other forms of nepotism in the formation of government bodies and the appointment of officials, the hiring of state and municipal employees. It is necessary to exclude formalism from the institution of competitive selection of civil servants.

Conclusions. The elimination of the contradictions between some federal anti-corruption laws has much less effect on the state of corruption in the state than the flourishing nepotism. The exercise of official functions takes place in the form of law enforcement: if there is no application of the law – there is no corruption. The main emphasis should be directed to the process of forming the apparatus of state and municipal authorities, employees of state and municipal institutions, primarily in the educational sphere, on which the upbringing of new generations of employees depends, the steady observance of high professional and moral requirements imposed on state and municipal employees and teachers in schools and universities.

The subject. The article names the conflict situations that have developed in the Russian Federation that threaten Russian constitutionalism, searches for ways to resolve them, and outlines measures to improve the constitutional and legal protection of the constitutional system and the territorial integrity of our state.

The purpose of this article is to identify threats to constitutionalism in the Russian Federation from the point of view of the ethnopolitical and historical development of Russia as well as to identify conflict situations that generate these threats.

The methodology. Dialectical method, systematic approach and system analysis, formaldogmatic, logical-legal, comparative-legal, concrete-historical and sociological methods were used.

The main results, scope of application. The article indicates the impact on Russia of the negative processes that led to mass riots in foreign countries, and the conflict situations caused by them. When destabilizing public relations in Russia, one of the first places is occupied by inciting hostility on the basis of national relations, first of all, inciting an aggressive minority against a state-forming ethnic group. Grievances and disagreements that took place in the historical past, as well as contradictions of an interfaith and intercultural nature are used as reasons.

The article makes proposals for the prevention, suppression and elimination of negative processes and conflict situations aimed at strengthening Russian constitutionalism.

They are reduced not only to strict compliance with the existing constitutional and sectoral norms; elimination of contradictions in the Constitution, as well as the specification of constitutional norms by sectoral rules; timeliness, proportionality and inevitability of state coercion measures applied to offenders. Restoration and accelerated development of sectors

of the national economy destroyed during the perestroika; increasing the number of jobs with decent wages; employment of citizens of the Russian Federation first of all; comprehensive expansion of the network of professional training in industrial and technical specialties are among the important measures to protect constitutionalism.

The methodology. Comparative legal, historical and analytical scientific methods were used. The main results, scope of application. Formation of financial-legal theory in both countries took place under the circumstances of political changes. In relation to the Czechoslovak Republic, the attention is focused on the period from the formation of the Czechoslovak Republic in 1918 to the formation of the Czech Republic in 1993, and the main emphasis is made on the period of the 21st century. Periodization of financial law and financial science, and also the system of financial law considers the teaching of financial law and financial science at the Faculty of Law, Charles University. The study also characterizes the process of development of financial law and financial science in pre-revolutionary Russia, highlights the Soviet period of development of financial law, focuses on the problems of development of modern financial law. Periodization of financial law, as well as the system of financial law, are presented from the perspective of teaching of the subject of financial law at the faculties of law. The authors suppose that the modern system of financial law and financial science has retained the original division into two parts, general and specific. All sub-branches of the special part of financial law may be divided into three main blocks: (1) sub-branches of the fiscal part of financial law; (2) sub-branches of the non-fiscal part of financial law; common sub-branches of the non-fiscal part of financial law.

Conclusions. The hypothesis about the unity of the principles of financial law and financial science, and public finance as the main category, as well as about the independence of this branch of public law was confirmed during the study. Due to the growing volume of legal regulation in both countries, the historical division of the financial law system is not enough, there is an extensive fragmentation of division in the financial law system. We are observing the emergence of new sub-branches, which are likely to tend to the formation of new branches.

The subject of this study is the legal norms contained in legislation, other legal acts, as well as materials of law enforcement practice regulating the process of treasury management of budgetary funds. This article also analyzes the experience of legal regulation of the mechanism of treasury management of budgetary funds during public procurement, examines the gaps in budget legislation directly related to the topic under consideration.

The purpose of this article is to consider the problems and prospects of the development of the Institute of the Federal Treasury in the Russian Federation. The reason for this study was multiple scientific discussions, which caused an ambiguous reaction from the legal community of Russia. The gaps in the budget legislation directly related to the topic under consideration are considered.

The methodology. General scientific methods were applied in the framework of comparative, logical and statistical research and analysis of law enforcement and judicial practice in the field of treasury management of budget funds.

The main results. A number of issues related to the chosen topic were considered. First of all, it is necessary to understand how the legal regulation of treasury management of budgetary funds is carried out. The form of legal regulation of treasury management differed from other forms and instruments of control the norms on treasury management were established annually by the federal law on the federal budget and acts of the Russian Government, Russian Ministry of Finance and the Federal Treasury adopted in pursuance of this federal law. Secondly, it is worth noting how the procedure for treasury management of budgetary funds during public procurement is built. The mechanism of treasury management provides for operations on personal accounts opened in the Federal Treasury with funds received from the relevant budget in the form of subsidies and budget investments, as well as funds directed to the execution of government contracts, contracts, the source

of financing of which is the budget of the budgetary system of the Russian Federation. Thirdly, it is necessary to understand what prospects the institute of treasury management of public procurement has. Trends in the development of the institute of treasury management show that quantitative parameters will grow, including due to the use of "extended" treasury management and due to the spread of technological solutions to the level of subjects of the Russian Federation and municipalities.

Conclusions. Treasury management of budgetary funds during public procurement is a new institution of budget law, a comprehensive budgetary and legal instrument of public administration, which is used at the stage of budget execution for expenditures to exercise financial control over the public procurement, contracts with legal entities and sole proprietors who are not participants in the budget process. In addition, treasury management is a tool with sufficient elasticity and relative "versatility". At its core, it allows you to strengthen control over the targeted and effective use of budget funds, ensure transparency and openness of procurement procedures and execution of state contracts; reduce unscrupulous suppliers in the chain of co-executors while ensuring proper execution of the state contract; increase financial discipline of the parties to the contract. It is also worth noting that treasury management minimizes some of the risks inherent in the use process. This institution should be considered as a system element in a larger mechanism of budget monitoring.

The subject. The article is devoted to the study of the mechanism of tax obligation fulfillment. The author established that there are several points of view in understanding the legal essence of the fulfillment of an obligation in Russia and abroad: 1) contractual theories (the general contractual theory, the theory of a real contract, the limited contractual theory); 2) the theory of target impact; 3) the theory of real impact.

The purpose of the article is to determine the legal essence of tax obligation fulfillment, to study the concept of the tax obligation fulfillment, the mechanism for exercising subjective rights and obligations, and the criteria for the proper fulfillment of a tax obligation.

The methodology. The author uses general and specific scientific methods of scientific research: observation, systemic-structural, dialectical, analysis, comparative jurisprudence and others.

The main results, scope of application. There are two sides of the tax obligation fulfillment: legal and factual. From an actual point of view, the tax obligation fulfillment is a set of operations by its parties with the object of the obligation. As a result, the object of the obligation must pass from one owner to another. From a legal point of view, the tax obligation fulfillment always represents the realization of its content through the exercise of rights and the fulfillment of obligations.

The author believes that the tax obligation fulfillment should not be equated with the fulfillment of the obligation to pay tax, since not every obligation is executed through the payment of tax. In this regard, a situation may arise when the obligation is properly fulfilled by the debtor, and the creditor does not receive the property grant (for example, if a loss is received at the end of the tax period).

The mechanism of the implementation of subjective tax rights and the fulfillment of obligations is a certain system of legal means and algorithms of behavior that allow to determine the appropriate size of the claim of a public law entity on the taxpayer's property and ensuring the transfer of the monetary is equivalent to this economic benefit to the budget system. This mechanism is a set of algorithms for the behavior of subjects of tax liability, defined by law, using specific legal means. As such means, depending on the party of the tax obligation, the law provides, for example, a tax return, a requirement to pay tax, etc. The mechanism of exercising subjective rights and fulfilling obligations includes the following stages: 1) pre-implementation; 2) procedural implementation; 3) actual implementation; 4) protection of the violated right.

The author identifies five criteria for the proper fulfillment of a tax obligation: 1) the proper subjects of execution; 2) the proper place; 3) the proper time; 4) the proper object; 5) the proper way.

Conclusions. The legal essence of the tax obligation fulfillment can be characterized as a transaction between its parties, aimed to mutual termination and the emergence of the rights of its parties. In order to protect the rights of bona fide taxpayers the author proposes to enshrine in tax legislation a ban on contradictory behavior in the process of fulfilling a tax obligation.

The subject. The article characterizes the role of Russian Constitution, federal laws and bylaws in ensuring tax security.

The purpose of the article is to identify legal norms that ensure the tax security of the state, and to confirm the hypothesis that such norms hat such norms are effective in systemic interaction.

The methodology. The author uses methods of system analysis of scientific papers devoted to the provision of various types of security. Formal logical and legal interpretation of Russian regulatory legal acts is used also.

The main results. Regulatory documents in the field of tax security can be classified into: the Constitution of the Russian Federation at the highest level; program documents (conventions, strategies, charters, concepts, programs, doctrines, standards, directives) as acts of the first level, the legislation of the Russian Federation and its constituent entities is at the second level; departmental regulatory legal acts are at the third level. The law on security should be an act of direct action that determines the content of the management activities of public authorities to ensure security by fixing its goals, principles, the most general forms and means of implementation. The basis of legal provision of tax security at the legislative level should be defined in the federal law on security as well as in the federal law "On Tax Authorities of the Russian Federation" (in intra-governmental relations context because tax authorities are the main subjects of tax administration) and in the Russian Tax Code (concerning relations between public administration bodies and private entities). Any draft legislative acts affecting issues of tax relations and economic management should be examined for compliance with national interests in the field of tax security and the effectiveness of minimizing threats. Each legislative act should take into account the implementation of the goals and principles of ensuring tax security (as well as other types of security) enshrined in the concept document. Such expertise is possible in the process of approving draft laws by the Russian Government as well as when registering relevant bylaws by the Russian Ministry of Justice

Conclusions. The Russian Constitution should consolidate a unified approach to the essence of security as a whole. Legislative acts (first of all, the laws on security, on tax authorities, the Tax Code of the Russian Federation) should provide for the main directions of countering threats to tax security arising in the relevant areas of regulation. By-laws and regulations are designed to fix specific managerial ways of dealing with such threats.

The subject. This article discusses the taxation of copper and nickel extraction in Australia, Canada, Chile, Kazakhstan and USA

The purpose of the article is to confirm or disprove the hypothesis that the experience of taxation of copper and nickel extraction in Australia, Canada, Chile, Kazakhstan and USA may be used for modifying the mineral extraction tax (MET) in Russia in order to increase the share of resource rent collected by the government.

The methodology of research includes legal interpretation and economic analysis of the tax legislation in United States, Canada, Australia, Chile and Kazakhstan as countries with a well-developed tax system and a significant size of the mining sector in overall GDP.

The authors select the legislative acts of these countries and regions that determine the procedure for collecting taxes in the extraction of metal ores, including those containing copper and nickel, as well as in the production of copper and nickel. The selected legislative acts are analyzed to determine the essential parameters of taxation. Particular attention is paid to the method of calculating the tax base, taking into account the approach to assessing the value of the taxable object, permissible tax deductions and exceptions, which allows authors to test the hypothesis put forward by determining which part of the value of a mineral resource is withdrawn during taxation.

The main results, scope of application. Mineral extraction tax is the main tool for collecting natural resource rent in Russia. However, the level of taxation of solid minerals and coal is disproportionately low compared to their share in the production and export of raw materials. Thus, in 2018, the amount of MET on all minerals totaled 100.5 billion rubles, while the MET collected from oil and natural gas amounted to 5,979.6 billion rubles, i.e. 60 times as much. At the same time, the role of solid minerals in the Russian economy is comparable to the role of oil and gas. The share of the main types of minerals in the exports of the Russian Federation in 2018 was 20.4% compared to 56% for oil and gas, i.e. the difference of less than three times. The contribution of the industries related to the extraction of minerals and production of metals (mining of coal, ores, diamonds, metallurgy, fertilizer production) to the Russian GDP is about half as much as that of industries involved in the extraction and processing of oil and natural gas (7% and 14% of GDP respectively).

In view of the above, it is important to develop a new approach to the taxation of solid minerals in Russia based on the world’s best practices. In order to identify the general principles of their taxation, we have conducted a detailed analysis of the tax legislation in a number of countries with a well-developed tax system and a significant size of the mining sector (the United States, Canada, Australia, Chile and Kazakhstan). We focused on the taxation of copper and nickel ores mining.

Conclusions. The analysis of the international experience of taxation of copper and nickel mining sector reveals the following trend: the tax is calculated based on the market value of the extracted minerals, which is linked to the price quotes for the relevant product on an organized metal exchange (for example, the price of pure metal on the London Metal Exchange). This approach can be used in the Russian tax practice in several ways. First, Russia can adopt the Australian model where royalty on a mineral resource can be levied at the time of sale of the useful component irrespective of the processing stage (ore, concentrate or metal). The second potential model is based on the actual sale price of the product (provided it is sold in an arm’s length transaction) after deducting the costs of processing (i.e., smelting, enrichment etc., depending on the stage of processing) to arrive at the market value of the ore at the "mine mouth". The third is the Canadian model which is similar to the second one, but with the extraction costs also deducted from the sale price.

The subject. The specifics of the functioning of tax systems and the risk of double taxation require a solution to the issue of whether tax competence can remain only at the national level. Modern cross-border tax relations operate within a multi-level system of legal regulation based on the norms of international, supranational and national law

The difficulties of correlating these levels are rooted in the fact that, in accordance with international law, each State has the right to tax persons or transactions with which it has a sufficient connection. Different situations may occur when both countries believe that the taxpayer is their resident, or when each of them claims that the income was received in this state. States solve this problem both unilaterally with the help of national legislation, and on a bilateral basis with the help of a double tax treaty.

With the adoption of the Action Plan aimed at combating the erosion of the tax base and the withdrawal of profits (hereinafter referred to as the BEPS plan) and the EU Council Directive 2016/1164 (ATAD), tax strategies for using gaps and inconsistencies in tax rules to artificially transfer profits to low-tax jurisdictions were limited.

Purpose of the study. The article discusses possible scenarios arising from the interaction of tax agreements and acts of EU tax law. It is necessary to take into account the obligation of the Member States to eliminate inconsistencies between acts of national legislation and acts of EU law. Member States have committed to achieve this goal at the time of EU accession and, therefore, before the adoption of any secondary EU law.

Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of international and European legal literature. Structural and systemic methods are also the basis of the research.

The main results. Due to the clear coordination between the European Union and the OECD of actions in terms of establishing common measures to combat tax evasion and focusing on the subjective element of assessing potential abuse situations, a new standard for combating tax evasion has been established.

Сonclusions. The author comes to the conclusion that the priority of the EU law over DTTs has been established. However, Member States retain the right to establish their own tax regimes and enter into tax treaties, thereby creating conflicts in legal regulation. In order to be directly applicable, the norm of the treaty must be clearly and definitely formulated, as well as be unconditional and independent of any national implementation measures.

National legislation provides measures to eliminate the legal multiple taxation only for its residents. On the other hand, with respect to tax agreements concluded with third countries, the predominance of one system over another depends on the specific scenario, and in some cases the result achieved is the result of interpretation of existing provisions. In particular, tax treaties should prevail only when concluded before a state joins the EU.

The subject of the research is the problems of legislative regulation of compulsory psychiatric measures in the criminal legislation of the Republic of Belarus and the Russian Federation.

The purpose of the article is to confirm or refute the hypothesis that there are defects in legislative regulation that prevent the effective use of compulsory psychiatric treatment. They are not eliminated in the Criminal Codes of the Russian Federation and the Republic of Belarus. Research methodology. On the basis of a system-integrated approach on an interdisciplinary basis, a scientific analysis of special legal and forensic psychiatric scientific literature and interpretation of the criminal legislation of the Republic of Belarus and the Russian Federation were carried out.

Main results. An analysis of the Criminal Codes of the Republic of Belarus and the Russian Federation showed that compulsory psychiatric treatment is an independent institution of criminal law, which is regulated in sufficient detail in the national criminal legislation. The article includes a comparative legal analysis of the norms of the criminal legislation of both states (Chapter 14 of the Criminal Code of the Republic of Belarus and Chapter 15 of the Criminal Code of the Russian Federation) that regulate psychiatric coercive measures applied to persons with mental disorders who have committed illegal acts. Based on the results of the study, a number of problems were identified in the legislative regulation of psychiatric compulsory measures in the criminal codes of both states, the authors propose directions for further improvement of the current criminal legislation.

Conclusions. The Criminal Codes of the Republic of Belarus and the Russian Federation contain only general criteria for choosing the type of psychiatric measures of a coercive nature, in the most general form, the procedure for their change and termination is provided, they need editorial clarification of their purpose. There is no legislative definition of the concepts of “coercive security measures and treatment” (Chapter 14 of the Criminal Code of the Republic of Belarus) and “compulsory measures of a medical nature” (Chapter 15 of the Criminal Code of the Russian Federation), etc., which causes serious difficulties in law enforcement practice and indicates the need to continue work to improve the current criminal legislation.

The terminology used “coercive and security measures and treatment” (Chapter 14 of the Criminal Code of the Republic of Belarus) and “coercive measures of a medical nature” (Chapter 15 of the Criminal Code of the Russian Federation) does not reflect the specifics of these measures, which in their essence and content are exclusively psychiatric measures. The identified problems of legislative regulation of psychiatric compulsory measures in the criminal legislation of both states require their further resolution, and based on the interdisciplinary medico-legal nature of the problems involved, with the obligatory involvement of forensic psychiatrists in their solution.

The subject of the research is the additional powers of the Chairman of the Supreme Court of the Russian Federation in relation to cassation and supervisory complaints.

The purpose of the article is to substantiate the necessity or redundancy of certain additional powers of the Chairman of the Russian Supreme Court taking into account the nature of such powers and the conditions for their application.

The methodology. Analysis and synthesis, dialectical method as well as formal legal interpretation of Russian legislative acts and judicial practice of Russian Supreme Court were used.

The main results. Since the transformation of the three-tier supervisory proceedings into a system of two cassation and one supervisory instance, as well as the liquidation of the Supreme Arbitration Court, the powers of the Chairman of the Supreme Court of the Russian Federation have spread to a fairly wide range of relations that allow influencing the movement of the case in the cassation and supervisory instance, and on itself initiation of a case in a supervisory instance. Moreover, such activities are far from always regulated by the norms of the law.

The Chairman of the Supreme Court of the Russian Federation (or his deputy) currently has leverage over the possibility of considering a case in the cassation instance of the Supreme Court of the Russian Federation (Judicial Collegium of the Supreme Court) and in the supervisory instance (Presidium of the Supreme Court). These possibilities are called control and substitute in the article. Control powers should include: 1) regulation of key deadlines in cassation and supervisory proceedings; 2) interference in the procedure for filtering complaints. The procedure and conditions for the use of these powers are not regulated in the procedural codes. Having such powers in relation to procedural terms, the President of the Supreme Court actually influences the very possibility of initiating a case in a court of cassation or supervisory instance, as well as the duration (and, accordingly, the quality) of the examination of the complaint. The intervention of the Chairman of the Supreme Court of the Russian Federation in the procedure for filtering complaints has a clearly pronounced discretionary nature, moreover, it is selective. It would not be superfluous to point out that such as "order" in itself creates conditions for its abuse both by the participants in the case and by the courts. The substitute authority is the right of the Chairman of the Supreme Court to initiate supervisory proceedings on his own initiative, contrary to the basic rule of civil proceedings based on the principle of discretion (the case is initiated by the person whose rights have been violated). Supervisory proceedings are currently intended to appeal against judicial acts adopted by the Supreme Court of the Russian Federation itself when considering cases in the first, appeal and cassation instances. However, among the objects of appeal there are also acts of the Judicial Collegium of the Supreme Court, applications to which are possible with complaints against acts of any lower courts, with some restrictions on the decisions of justices of the peace (Article 390.4 of the Civil Procedure Code; Article 291.1 of the Arbitration Procedure Court). In this regard, the supervisory authority must continue to be viewed as the final link in the system of reviewing judicial acts. However, the system for reviewing judicial acts is very contradictory. On the one hand, there are a number of strict rules that cut off certain types of judicial acts from appeal; filtering complaints in the second cassation and supervision; establishing special rules for the jurisdiction of complaints. On the other hand, it is possible not to comply with these strict rules and directly contact the Chairman of the Supreme Court of the Russian Federation.

This extraordinary power of the Chairman of the Supreme Court of the Russian Federation has been preserved, precisely because the Russian legislator firmly and consistently adheres to the conviction that it is necessary to leave at least one official who is not a party to the case the right to initiate an audit of a judicial act.

Conclusions. The extraordinary powers of the Chairman of the Supreme Court are of an extra-procedural nature, at best they are based on the rules of record keeping (instead of the law), are selective and opaque.

The subject. The article considers the role of the Plenum of Russian Supreme in forming judicial practice on the example of giving qualification to the crimes committed against sexual freedom and inviolability, as well as against property and public health.

The objective of the article is to conduct a complex analysis of the function of the decisions, taken by the Plenum of Russian Supreme Court, in the formation of a unified vector of judicial practice. The authors dare to refute the hypothesis hat judicial practice can be recognized as a source of law.

The methodological basis of the research is the dialectical theory of development and interrelation of phenomena. Historical, formal-logical, systematic methods of knowledge have been identified as relevant to the topic of the study.

The main results, scope of application. The authors draw attention to the problem of evaluative features used in the process of law enforcement when interpreting the norms of the Special Part of the Criminal Code of the Russian Federation. A norm with such signs acquires an unformalized essence from the point of view of the boundaries of criminalization of a particular phenomenon. On the other hand, the nature of crimes is so diverse that without the flexibility of criminal law regulation (allowing the use of evaluative features), the application of the norm taking into account specific circumstances in a particular case may not be possible. The authors also consider issues related to the characteristics of the objective side, the end time of these crimes, the application of the formula of a single ongoing crime and its separation from related compounds. The process of law enforcement is based on such guidelines as the norms of law, judicial discretion, established judicial practice, the position of the Plenum of Russian Supreme Court. Attributing an explanatory role to the decisions of the Plenum of Russian Supreme Court does not completely eliminate the shortcomings inherent in legal technology. Correcting the current situation with the help of judicial discretion is not always justified, since this is possible only if there is a legitimate alternative. Assigning the status of a precedent to a judicial decision may lead to the substitution of the law by decisions taken in a particular case.

Conclusions. The judicial practice concerning these issues is completely different. Despite the existence of similar situations, courts, as a rule, qualify an offense using various norms of the law, which negatively affects compliance with the principle of legality. The issue related to the function of the decisions of the Plenum of Russian Supreme Court in the formation of a single vector of judicial practice has been and remains debatable. The continued addition of new articles to criminal legislation, on the one hand, indicates the desire of the legislator to bring it to perfection, but, on the other hand, forms a mechanism for clarifying the rules of its application, which sometimes leads to their contradictory interpretation. At the same time, crime and punishment should be determined only by legislation.

The subject. The article analyses the practice of the Special Tribunal for Lebanon and its Judgement of 18 August 2020, rendered against those found guilty of a terrorist act and the impact on the progressive development of international criminal law.

The purpose. This article seeks to define what goal the international community pursued in establishing the Special Tribunal for Lebanon from the perspective of international security law, international criminal justice, and counter-terrorism cooperation. The legal nature of the terrorist attack of 14 October 2005 is essential in this regard: is the crime is comparable in its gravity and consequences to the crimes of genocide or war crimes in the territory of the former Yugoslavia or Rwanda, which predetermined the subsequent establishment of ad hoc international criminal tribunals? Further, was the establishment of the Special Tribunal for Lebanon an attempt to make the crimes of terrorism an international crime in practice? Finally, was the establishment of the Tribunal an attempt to lay the groundwork for a new type of international judicial bodies with jurisdiction over crimes of terrorism? The methodology. The authors use such general theoretical and specific scientific methods as comparative analysis, generalization, interpretation and classification as well as systemic analysis and formal logical methods.

The main results. The legal qualification and analysis of the circumstances of the terrorist attack do not enable the conclusion that the bomb explosion in Beirut was comparable in danger and consequences to any international crimes or was a threat to international peace and security. In its turn, the involvement of the Security Council in the establishment of the Tribunal does not unequivocally evidence its alleged attempt to create a purely international criminal structure.

The choice of applicable law granted to Lebanon and the fact that the crime committed solely affected the interests of that State would qualify the Tribunal as an internationalized judicial body, whose work would focus on defining the crime of terrorism through a broader lens of interpreting national legislation. In other words, the impetus for development has been given not to international but national criminal law.

The Tribunal was created neither to progressively develop international criminal law with regard to defining terrorism as an international crime nor to advance the international criminal justice system. Rather, it was an attempt to address Lebanon’s specific political and legal challenges.

Conclusions. The outcome of the Tribunal’s work could have a rather negative impact on the development of international criminal law, discrediting the very idea of enabling “peace through justice” and uniform, consistent application and interpretation of international criminal law.

The aim of the work is to analyze peer-reviewed scientific publications as an element of the state system of scientific attestation in order to improve its regulatory legal regulation. The article shows the directions of improving the formation of the list of peer-reviewed scientific publications. Suggestions are made to optimize the formation of the list of peer-reviewed scientific publications, namely, to form a list of peer-reviewed scientific publications by groups of scientific specialties without detailing by branches of science, as well as to improve some regulatory legal acts in terms of requirements for peer-reviewed scientific publications.

The article provides a systematic review of the scientific works of Russian legal scholars in the field of public finance law in China, in particular tax, budget and currency law. Today, it is premature to talk about fully functioning schools of Chinese law in the Russian legal science. However, at the same time there are examples of successfully conducted fundamental researches on Chinese public finance law. Authors have to admit that the last few years have not been marked by the appearance of any monograph on Chinese public finance law in Russia – the studies conducted today are usually devoted to specific problems and are published on the pages of the relevant journals. There are obvious reasons for this – difficulties in Chinese language learning and understanding specific Chinese legislation, which is characterized by uncertainty, ambiguity and plurality of sources of law. Existing studies can be classified into studies entirely devoted to the study of particular institutions or branches of Chinese law, and studies of a comparative nature. The article examines and systematizes the work of Soviet and Russian legal scholars devoted to various areas of research in the fields of tax, budget and currency law of China, with an assessment of their significance and contribution to the development of the relevant branch of knowledge. The materials in this article may be useful for future researches, which, in turn, can predetermine the strengthening of bilateral relations, as well as the implementation of joint investment projects. The article allows to identify unexplored areas in the considered field, thereby laying the foundation for future research. Authors note research issues that seem to be perspective based on the conducted review.