The subject of the article is social competition as the basic legal regime (mode) of statehood as a systemic channel that determines the functioning of property as a goal and the state as a means.

The aim of the article is to confirm or refute hypothesis that the resolution of social contradictions is a kind of legal regime for the realization of property as the fundamental purpose of the existence of the state.

According to the author's methodology of normative structuralism, the assignment to each mode of property organization of a specific function (social development function, social compromise (convergence) function, social security function) generated the corresponding potential for the emergence and existence of social contradictions, where the state as an artificial (reasonable) sufficiency had to direct the energy of the said contradictions into the normative-legal channel and thus ensure the existence of social competition.

The main results. The restriction and leveling of social competition and the transition to domination as the basic legal regime (mode) of statehood destroys the natural mechanism for resolving social contradictions and transfers this mechanism to the plane of directive political and ideological expediency. As a result, the power of the structural organization of the state is transformed into a goal of its existence, and property only into a means of realizing this goal. There is a disavowal of property as a fundamental goal of the existence of the state; the escalation of its imperialization begins, triggering the destruction of social competition as the basic legal regime (mode) of statehood. There is a danger of an existential rupture between the three most important social institutions of human civilization: property, competition, and the state.

Society, constituting the creation of the state as artificial (reasonable) sufficiency, through the functioning of the structural organization of power has fixed the fundamental purpose of existence - property in the form of an integral structural platform of the main ways of its organization (private (individualized), mixed (corporate), general (collective)), assigning to each of them the execution of the corresponding social function.

Conclusions. Society, realizing the existence of a social contradiction, purposefully forms appropriate ways (rules) to overcome them to ensure its progressive development. The essence of the legal regime as the existence of the resolution of this social contradiction can be defined by the concept of “competition”.

The research subject. This study focuses on the correlation between the doctrine of development of law contra legem and the principle of legality, with a specific emphasis on the position that “judge submits to the law”.

The purpose of the research. The objective of this research is to examine the compatibility of the doctrine of development of law contra legem with the principle of legality and evaluate the applicability of the "fourteen-year-old child" formula in assessing legislative regulations.

Methodology. This research utilizes a legal analysis and conceptual examination of the doctrine of development of law contra legem and the principle of legality. It also involves a comparative analysis of legal principles within the post-Soviet context.

Main results of the research. The analysis reveals that strict adherence to the principle of legality may not always align with societal interests. The doctrine of development of law contra legem provides an exception to the principle, allowing judges to evaluate and challenge the illogicality or unfairness of legislative regulations. The "fourteen-year-old child" formula, with its low standards for determining such flaws, safeguards judicial independence and shields judges from potential political pressures.

Scope of application. The findings of this research can be applied within the legal framework, particularly in post-Soviet jurisdictions, where the interplay between the principle of legality and the doctrine of development of law contra legem is of significant relevance.

Conclusion. The strict fulfillment of the requirements of the law (legality) is not a goal, but a means of ensuring the certainty and stability of the rule of law, the harmonization of public life. Based on the doctrine of the development of law contra legem, the communication of the post-Soviet judge and legislator should be viewed from the perspective of a three-layered relationship of “subordination – cooperation – opposition”.

The subject. The article examines the history of the formation of university legal education in a very difficult period of the first years of Soviet power (1917-1930), in which it was subjected to great trials.

The purpose of the article is to reveal the causes, forms and confrontational nature of the relationship between the Soviet government and the university community in the first time after the October Revolution.

Methodology. A series of structural experiments is analyzed, some of them are illustrated on materials, including archival ones, of Petrograd (Leningrad) University, which was at that time one of the largest universities in the country.

Main results. The difficulties of transformation in 1918-1919 of law faculties of universities into legal departments of a new organizational form – faculties of social sciences are shown. Legal departments structurally included, as a rule, two cycles: judicial and administrative. The term of study was reduced to 3 years. Legal departments were created with the aim of forming new legal personnel for "socialist construction". The conditions of admission and the content of students' education are changing. In the beginning, absolutely everyone could study at universities, regardless of citizenship and gender, who had reached the age of 16. Entrance exams were canceled, even documents on secondary education were optional. The status of teachers has changed significantly. Lectures and seminars were mostly replaced by the "brigade-laboratory method" of teaching: the teaching material was studied by teams of a dozen students led by a foreman; the tasks involved independent study of literature and analysis of practical incidents; the teacher was involved in the process only if students had difficulties. Another innovation was the practice of students in justice institutions organized since 1922. However, the faculties of social sciences did not meet the expectations of the Soviet government and in the mid-1920s they were closed. Instead, faculties of Soviet law were opened at universities with two departments – judicial and economic and administrative. They were also closed in 1930-1931. Instead, specialized legal institutions were created under the jurisdiction of the People's Commissariat of Justice.

Conclusions. Despite all the government search experiments with their mistakes and failures, the liquidation of university law faculties in the 1930s and early 1940s, since the 1940s, the training of lawyers at universities has nevertheless been resumed, continuing the traditions of the centuries-old domestic law school to provide the country with highly qualified legal personnel.

Subject. The existing mechanisms of taxation of transactions with crypto assets on the territory of the Russian Federation are analyzed in the article. The choice of the research object is due to the increasing role of crypto assets in the modern Russian economy, as well as the necessity to propose new mechanisms to ensure the tax security of the state in the face of new challenges.

The purpose of the study. The existing mechanisms of taxation of transactions related to the use and turnover of crypto assets in Russia are considered. Authors analyze both the main problems faced by individuals and legal entities operating with cryptocurrencies. The analysis of the current legislation is provided, possible ways to improve the legislation are suggested.

Methodology. In the course of their work, the researchers were guided by philological and systematic ways of interpreting current legal norms, as well as existing explanations of financial authorities related to current approaches to taxation of transactions with crypto assets.

Conclusions. It is concluded that the approaches proposed by the legislator to taxation of transactions with crypto assets are similar to the mechanisms that apply to traditional financial instruments, but at the same time, assets that are not similar to traditional ones remain outside the regulation.

The subject. The article examines the norms of the current tax and criminal legislation of the EU, the experience of which in the future may be in demand in the process of integrating the legal regulation systems of the EAEU states when developing issues of countering tax crimes. The subject of the article is to analyze the problems of: methodology of tax crime research in the EU and data sampling criteria; integration of national tax systems; definition of tax crime in the EU; spread of VAT fraud.

Modern law enforcement practice is analyzed using the system-logical method, which indicates the complication of forms of tax evasion and concealment of actual financial and economic transactions.

The main results. It is noted that the need for effective law enforcement to ensure the financial stability of states, to counteract distortions of competition resulting from tax evasion is due to the organized and highly structured nature of a significant part of tax crimes, the expansion of the scale of cross-border tax crimes involving foreign elements. The European legislation does not contain a definition of a tax offense as such, but contains a list of types of behavior with specific descriptions of prohibited behavior. It seems that national legislators deliberately preserve a certain amount of ambiguity between prohibited and permitted tax evasion, offering a broad definition of tax evasion, since narrow specifics in the definition of such offenses can lead to undesirable impunity, exclude a flexible approach in responding to changes in this area of legal relations.

As a result of the application of the formal legal approach and comparative analysis, conclusions were obtained that, subject to careful preliminary research and practical verification, successful decisions in the field of combating tax evasion and tax fraud adopted in some jurisdictions can be used to improve the legislative provisions of other states.

The subject of the study is the carbon tax legislations of European countries.

The purpose of the article is to identify the general consistent patterns of carbon taxation in a number of European countries: the United Kingdom, the Netherlands, Norway, France, Sweden and Switzerland.

The methodology of the research includes the analysis of the provisions of the carbon taxing legislation of these countries.

The main results, scope of application. The analysis shows that the structure of the carbon tax in European countries has differences, but the predominant form of taxation is an excise tax on fuel. In Sweden and Switzerland the excise rate is in direct proportion to the carbon content of the fuel, however in the UK, Norway and France excise rates are set more voluntary. Each country countries grant exemptions for specific fuel uses and industries that they deem essential to protect from the exceeding tax burden. In the Netherlands, Norway and France, carbon/energy taxation is applied in addition to the emissions trading system. In all these countries, this is motivated by the evaluation of the latter as insufficient to attain the objectives of diminishing CO₂ emissions. Based on the experience of these countries, there is no prevalent model for the arrangement of carbon / energy taxation. For instance, France imposes an energy tax as an excise tax, that is, a consumption tax. The UK levies excise taxes on the consumption of natural gas, LNG, coal and electricity, correlated to the amount of energy contained in these fuel products. Norway applies both an excise and an indirect output tax in the oil sector.  In the Netherlands, a carbon tax is levied on actual CO₂ emissions (as far as they are accounted for under the EU ETS), but this tax only applies to ETS participants and only if the ETS prices are below the established level. Despite the high tax rates (up to 120 euros per ton of CO₂ in Sweden and Switzerland), the significance of the carbon tax for the economies of the considered countries is low due to both low energy consumption and the high proportion of carbon-neutral energy sources such as hydroelectric, nuclear and biofuel.

Conclusions. An analysis of the provisions of the carbon taxing legislations of various European countries revealed that these countries adopt such carbon tax schemes that optimize their administrative feasibility, public acceptability, and economic impact mitigation for vital sectors. At the same time, in the majority of countries, the carbon tax is implemented as an excise tax on fuel.

Subject. The article explores the issues of assessing the effectiveness of models of incentive legal regimes of entrepreneurial activity in the sphere of digital innovations and technologies.

Purpose. The purpose of the study was to develop approaches to determining the effectiveness of incentive legal regimes of entrepreneurial activity in the field of digital innovation and technology, as well as to develop criteria and methods for evaluating existing models of these legal regimes.

Methodology. The methodological basis of this study are general scientific methods (analysis and synthesis, induction and deduction), private scientific methods (interpretation of legal acts), as well as content analysis, study of reports and analytical references of governmental organizations.

Results. The general approaches to assessing the effectiveness of law and legislation existing both in Russia and abroad are analyzed. The author defines the types of effectiveness of incentive legal regimes of entrepreneurial activity in the sphere of digital innovations and technologies, as well as their criteria. The author's methodology for assessing the effectiveness of incentive legal regimes in the sphere of digital innovations and technologies is proposed.

Conclusions. The methodology proposed in this study for assessing the effectiveness of such legal regimes can be used as part of the actual impact assessment, and the conclusions reached by the authors may form the basis for further future research on legal regimes for entrepreneurial activity.

The subject. The article presents a comprehensive analysis of the legal status of young scientists in the Russian Federation, taking into account the needs of the Russian scientific society for the reproduction of the scientific knowledge.

The purpose of the research is to confirm or to reject the hypothesis of the necessity of the specific legal status of the young scientists in Russian academic law.

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

The main results. The research proves that the modern Russian academic community is in need of the young scientists due to the aging of the community. According to statistics, the lack of social guarantees and the low prestige of the academic profession result in a low percentage of PhD graduates in the recent years. The study concludes that there is no systematic approach to the definition of the status of a young scientist in the current Russian law. Although attempts to formalize the legal status of the young scientists have been made, they have so far not led to significant results. The authors conclude that the current legislation governing the legal status of young scientists should be harmonised. Analysis of the current legislation on the legal status of young scientists also reveals a number of complex issues. Social guarantees for young scientists, presented in the form of social housing, affect only a small proportion of the scientific community, while there are no laws granting preferential loans for young scientific workers. The participation of young scientists in grant support competitions is complicated due to the lack of a unified approach. Specific problems are faced by female scientists. A partial solution to the problem of the low prestige of the profession for both scientific and pedagogic workers, according to the authors of the article, lies in the foundation of a unified federal system of guarantied wages for such workers.

Conclusions. Researchers conclude that a consistent approach to the legal status of young scientists and social guarantees, according to such status, can ensure the stable growth of young people in the sphere of scientific activity. In order to enhance the prestige of the profession of scientist among young people and to prevent the lack of scientific and pedagogical workers, researchers consider it necessary to take a number of measures, such as legal enshrinement of the status of a young scientists, development of a system of social guarantees, search for a new ways to measure the scientific activity of employees, formation of a stable system of postgraduate studies and creation of comfortable working conditions for young scientists.

The subject of the research is the study of evaluative concepts included by the legislator in legal norms in order to ensure dynamic legal regulation of social relations. The problem of using evaluative concepts is of scientific interest, since the unreasonable inclusion of such concepts in the content of a legal norm can lead to a violation of the constitutional idea of legal certainty, and their interpretation and practical application to specific situations largely depends on the level of legal awareness of the law enforcer.

The author aims to analyze approaches to understanding the category of “evaluative concepts”, identifies signs that characterize this category, its role in the legal regulation of social relations.

The methodology of scientific research is represented by a complex of private scientific, formal legal, systemic and structural methods.

The main results. The author establishes the features of the inclusion of evaluative concepts in the legal norms based on the analysis of the practice of the Russian Constitutional Court, provides interesting cases considered in the framework of the constitutional proceedings. In particular, the author provides examples of the inconsistency between established judicial practice and the practice of the Russian Constitutional Court, and also establishes the need to apply evaluative concepts in both private and public law.

Conclusions. The inclusion of evaluative concepts in legal norms is relevant for many areas of law, which is due to the need to ensure the flexibility and dynamism of legal regulation. However, the possibility of their application should not be unlimited, since this may lead to a violation of the fundamental principles of law, including the principle of legal certainty.

The subject. This article discusses the main issues related to the competence of local governments in the field of providing an accessible environment for the disabled.

Methodology. The paper analyzes the federal legislation regulating the powers of local self-government bodies in the field of providing an accessible environment for the disabled, and discusses the essence of these powers.

Main results, scope of application. The powers of local self-government bodies in the field of providing an accessible environment for the disabled should be considered, first of all, as the powers of the owner.

At the same time, the powers of the owner are not the only powers of local governments in this area. Local self-government bodies participate in activities to ensure that disabled people living on the territory of the relevant municipalities have equal opportunities with other citizens in the exercise of their rights and freedoms provided for by the Constitution of the Russian Federation. Based on this, local self-government bodies should participate in providing an accessible environment for disabled people not only on municipal property, but also on the territory of the municipality as a whole, together with state authorities and organizations.

The second group of powers of local self-government bodies in the field of providing an accessible environment for the disabled can include: (1) the powers of local self-government bodies, which are implemented by them when granting local self-government bodies separate state powers in the field of providing an accessible environment for the disabled; (2) the powers of local self-government bodies, which are implemented by them jointly with the state authorities of the subjects of the Russian Federation at the expense of subsidies from the regional budget as part of the implementation of measures of the state programs of the subjects of the Russian Federation on the accessible environment; (3) the powers of local self-government bodies to participate, together with public organizations of disabled people, in the work on certification of priority facilities and services in priority areas of life of disabled people and other low-mobility groups of the population, carried out by state authorities of the subjects of the Russian Federation.

Conclusions. When considering the issue of the essence of the powers of local self-government bodies in the field of providing an accessible environment for the disabled, based on the analysis of the practice of the Russian Constitutional Court and the Supreme Court, it was revealed that by their nature these powers, as a rule, are neither separate state powers transferred to local self-government bodies for implementation, nor their own powers of local self-government bodies to address issues of local importance.

The subject. Financial relations between municipal entities represent a crucial mechanism for enhancing the efficiency of public service delivery in European countries. Collaborative efforts among municipalities can lead to cost savings and the utilization of economies of scale. This is particularly prominent in countries with a high number of small municipalities. This article aims to identify effective forms of financial activities among municipalities across various cooperation domains and assess the applicability of international experience in the context of the Russian Federation.

Methodology. This study analyzes various organizational forms of inter-municipal cooperation, drawing insights from different countries, including Switzerland (associations of districts and cantons), Slovakia (joint municipal institutions, municipal associations, associations of legal entities), and France (syndicates and districts). Special attention is paid to the experience of inter-municipal cooperation in Slovakia, where it is not only a vital component of local government but also a tool for project management, often funded by external sources.

The main results, scope of application. The analysis of international experience in inter-municipal cooperation reveals diverse organizational models, each tailored to specific local contexts. Based on this analysis, the authors propose amendments and enhancements to Russian legislation. Implementation of these suggestions could enhance the efficiency of interactions among Russian municipal entities, improve planning capabilities, enhance labor productivity, and optimize public service expenditure.

Conclusions. Inter-municipal cooperation, as demonstrated by various international models, offers valuable insights for Russia. Adapting and implementing lessons from abroad can lead to improved governance and resource allocation, ultimately resulting in enhanced service delivery and cost-effectiveness for the benefit of the Russian population.

The subject. The qualification’s problem of a crime jointly committed by two or more people, only one of whom is criminally liable, is ambiguously resolved. It is shown that there is a case law tendency to bring into the scope of criminal liability all of people, who have participated in committing a crime together, as accomplices and co-perpetrators. However, it does not correspond to the main theory of complicity, according to which a group of perpetrators being a form of complicity consists exclusively of criminally liable offenders. And, moreover, there is a plenty of sentences, in which courts confirm that a criminally unliaible person is not able to be one of accomplices and co-perpetrators, as a consequence another offender is individually responsible for committing a crime.

The goal of the study is to determine whether joint commission of a crime by two or more people, only one of whom is criminally liable, constitutes complicity and a group of perpetrators. General (analysis, synthesis) and private scientific (formal-dogmatic, historical-legal) methods are used to achieve the goal.

The main results. In case law qualification of joint commission of a crime by two or more people, only one of whom is criminally liable, has gone through several stages in its development and directly depended on a type of the crime. Regional case law often does not coincide with the position of the Supreme Court of the Russian Federation. There are three main theories in criminal law science, according to which joint commission of a crime by some people, only one of whom is criminally liable: (a) forms both complicity and a group; (b) does not form either complicity or a group; (c) forms a group without signs of complicity.

Conclusion. Joint commission of a crime by two or more people, only one of whom is criminally liable, constitutes a group of perpetrators without signs of complicity. The interpretation dividing complicity and a group of perpetrators into two different institutions allows to take into account a group way of committing a crime as a feature of the objective side and define criminally liable offenders.

The subject of the study is the theoretical, legislative and practical application problems of the early termination of a judge as a measure of legal responsibility. According to the authors' opinion there are several problems: the lack of scientific and legislative unity on the issue of the sectoral nature of this measure; the unsystematic, uncoordinated nature of legislation and law enforcement practice; the apparent discrepancy of the Law of the Russian Federation “On the Status of Judges in the Russian Federation” (hereinafter - the Status of Judges) which regulates the grounds and procedure for the early termination of the powers of a judge and the practice of its application to the fundamental principles of legal responsibility.

The aim of this article is to make recommendations aimed at improving the legal regulation and practice of such a legal liability measure as early termination of the power of the judge.

The methodology. The main method of research is the general scientific dialectical method of cognition, using universal scientific methods: analysis and synthesis, induction and deduction, formal-logical and systemic. The specific scientific methods are applied: the formal legal method, the methods of legal modelling and the methods of forecasting.

Main results and field of application. The authors concluded that the early termination of a power of judge, for whatever reason, is related to his or her illegal behaviour. It should be explicitly recognized as a measure of legal responsibility in the Status of Judges. It is necessary that the legal grounds for judge early termination meet the requirements of legal certainty. The application of this measure is based on the fundamental principles of legal responsibility: justice, humanism, legal equality, proportionality of the sanction to the degree of social danger of the act committed, individualization of the punishment, etc. The Status of Judges and the Regulation on the functioning of the qualification collegium of Judges should be supplemented by legal provisions governing the procedure for applying to a judge early termination as a measure of legal liability that does not involve the commission of a disciplinary offence. A fair, public and adversarial procedure must be used to ensure that judges in the high and medium courts can terminated early. The rules for this procedure must be laid down in federal constitutional law.

Conclusions. The implementation of such proposals would lead to the formation of legislation and the law enforcement practice, consistent with the main principles of legal responsibility and the basic provisions of its theory. It would guarantee the fairness and predictability of decisions towards judges. Ultimately it would ensure an appropriate balance between the independence of judges and their accountability for gross and systematic violations incompatible with the status of judges.

The subject. The variety of existing models of management of commercial corporations at the current stage requires the­ir assessment, including in relation to certain areas of economic activity. This article examines the legal aspects of the principles of construction and content of a directive model of organization management using the example of corporations with state participation in the field of the military-industrial complex. The procedure for directive voting in the bodies of the corporation is analyzed.

The purpose is to identify the determination and the essence of directive model of corporate management in the field of the military-industrial complex.

Methodology of the research includes legal analysis of the Russian corporative legislation, directives of the Russian Government and judicial practice.

The main results. The basics of regulatory regulation in this area of corporate relations are disclosed. Local regulations ensuring the formation of a directive model of corporate management are investigated. The review of competence of bodies of corporation with participation of public legal entities is given. Options are proposed for a legal assessment of the liability of persons who are members of the bodies of the corporations in question.

General rule is proposed: in the case of voting in the bodies of a corporate organization, a representative of the state is released from responsibility if he acted on the basis of the issued directive (recommendation).

Conclusions. The regularities of the development of corporate legislation on the issues under consideration and the influence of various factors on them are revealed.

The subject. Compliance with the term for the implementation of the inheritance rights for persons wishing to become successors of a deceased citizen is an important condition for acquiring rights to hereditary property. Nevertheless, frequently, owing to various reasons, citizens from among the heirs cannot comply with the procedure established by law, which, in most cases, engenders the need referring to the court with a inquire about extension of the deadline to recognize the right to inherited property. The court will be able to satisfy the stated requirements if there is a valid reason, which prevented the heir from exercising his right.

The purpose of the article.The authorsdare to determine whether a disease, including a new coronavirus infection COVID-19, can be considered as a respectful reason for a recovery period for acceptance of the inheritance. The established objective has determined the need to solve the following tasks: (1) to analyze the legal reasoning of the disputed issue in the doctrine; (2) to study jurisprudence on the subject of the study; (3) to assess how fully the rules of Article 1155 of the Civil Code of the Russian Federation are applicable in relation to the citizens from whom it is potentially impossible to get out of a diseased state; (4) to offer our own perspective on the issue.

Research methods are systematic approach and formal legal analysis of doctrinal sources and the existing Russian legislation and law application practice.

The main results of a study. It is shown that not every painful condition can be regarded as a valid reason for restoring the term of inheritance acceptance under Article 1155 of the Civil Code of the Russian Federation. The existing science means do not allow us to formulate a final conclusion on the issue under study. Therefore, taking into account the evaluative nature of the rule applied, only the law enforcement body is able to make a decision, fully analyzing the relevant circumstances.

Conclusions.When considering cases on the restoration of the term of acceptance of inheritance due to illness, the courts need to take into account a combination of factors: the nature of the disease, its duration, treatment conditions, prognosis of the disease, the degree of social adaptation of the heir. The rules of Article 1155 of the Civil Code of the Russian Federation regarding the establishment of a six-month period for applying to the court need to be revised. Their use is unjustified, and compliance is impossible in the event that a person's exit from a painful state is not expected, while due to the course of the disease, the heir is unable to declare his rights.

The subject of this study is the legal norms that establish the list of subjects to undergo compulsory medical examination, factors to be assessed during medical examination, as well as the procedure of medical examinations. The article is dedicated to the major aspects of the legal regulation of the procedure for medical examinations of workers engaged in the transportation.

The purpose of the study is to identify trends in the legal regulation of medical examinations of workers engaged in the transportation, including those caused by the introduction of digitalization in these processes.

Methodology. The empirical study consists of several stages. At the first stage, there was a sampling of types of transportation: road, railroad, water transportation and mass rapid transit. In the framework of the second stage the legislation regulating medical examinations of workers employed in these types of transport was analyzed using systemic, formal-legal and comparative-legal methods.

The results of the study show that to date the legal regulation of the procedure of medical examinations using telemedicine technologies is being formed in some types of transportation. At the same time, the methods of medical examinations, indicators and psycho-traumatic factors have not been adjusted to the examination with digital technologies.

Conclusions. There is a need for a differentiated approach to the legal regulation of medical examination of workers engaged in the transportation, depending on the type of transport. The authors draw attention to the outdated legal regulation of certain issues. For example, the list of professions of the ship staff of marine and inland water transport, the instruction on compulsory and periodic medical examinations was approved in 1989, and was canceled over 10 years ago.In connection with the growing interest in the development of high-speed railroad transportation, we believe that the regulations governing medical examinations of workers engaged in the transportation should be revised due to the need to include special norms establishing special studies or additional procedures required for admission to work in high-speed transportation.In addition, the authors suggest that employers should be granted the right to send their employees engaged in the transportation, whose employment contract has been suspended on the basis of the military service selection under mobilization of the Armed Forces of the Russian Federation, to take special medical examinations.