The subject of the research is the institute of legal co-creation of public authorities and civil society as a practical expression of the joint activities of subjects of state-legal relations aimed at the creation and constructive transformation of the legal form of public relations, carried out primarily within the framework of law-making activities of the state, as well as during the practical implementation of law (within the framework of law enforcement processes) in connection with the phenomenon of culture society and its legal culture. The stable interrelation of legal co-creation and culture in the state is revealed, in which there is a mutually beneficial positive influence of culture on the effectiveness of mechanisms of legal co-creation and legal co-creation on culture.
The purpose of the research is to establish and substantiate aspects of the interrelation and mutual influence of the phenomenon of legal co-creation of public authorities and civil society and the culture of society (legal culture as its variety), the formation and development of theoretical positions in the plane of the ongoing study (research) of the phenomenon of legal co-creation.
Methodology. The interdisciplinary approach serves as the basic methodological basis, which provides a synthesis of methodological tools of jurisprudence (formal legal, instrumental legal, etc. approaches) and methodological techniques and achievements of related socio-humanitarian fields of knowledge (cultural studies, sociology, psychology, political science, etc.), which allows a comprehensive and in-depth study of the phenomenon of legal co-creation as a complex social and legal phenomenon.
The main results. In the course of the research, it is proved that legal co-creation is a necessary resource in the legal system of the state, conditioned by the culture of society, which allows achieving higher-quality and socially adequate law-making and law enforcement results (decisions). Scientific theses are proposed to develop the theoretical foundations of the problem of legal co-creation. It is noted that legal co-creation is an indicator of a high level of social and legal culture. The opposite positive influence of legal co-creation on culture in the state in general and legal culture in particular is also stated. The theoretical and practical aspects of the interrelation and mutual influence of legal co-creation and culture are characterized.
Conclusions. Legal co-creation and culture are very closely interrelated and mutually influence each other. On the one hand, culture creates conditions for better and more effective legal co-creation of public authorities and civil society institutions. Moreover, it contributes to the formation of a special culture of legal co-creation, which in many ways acts as a special kind of culture of law-making in general, but also manifests itself noticeably in the processes of legal realization (where, among other things, it is required to involve active creative dialogical principles to solve issues related to the application of law), accordingly increasing the level of culture of legal realization. On the other hand, legal co-creation provides strategic and tactical “regulatory and legal services” to the culture of society, including a cross-section of legal culture, contributes to raising its level through legal means expressed both in federal laws and other regulatory legal acts, and within the framework of various types of state legal policy.

The subject of this article is the scientific awareness of the transformation of the constitutional and legal status of heads and governments as executive authorities of the Donetsk (DPR) and Lugansk People's Republics (LPR) after their admission to the Russian Federation. The purpose of the study is to identify and characterize the peculiarities of the transformation of the constitutional and legal status of the heads and governments of the new regions of Russia.
The methodological basis of the article is a set of general and special methods of cognition. Among the general scientific methods: dialectical, analysis, synthesis. They formed the basis for the study of the development of the constitutional and legal status of the heads and governments of the DPR and LPR after joining Russia as new subjects. The special research methods were comparative legal, formal legal and systemic structural. When conducting a comparative analysis of the constitutional and legal status of the heads and governments of the DPR and the LPR, a comparative legal method was used. The study of normative legal sources was based on the formal legal method. Intrastructural changes in the formation and structure of heads and governments were considered in accordance with the system-structural method.
The regulatory and legal basis of the study was made up of federal and regional (primarily, the DPR and the LPR) normative legal acts reflecting the peculiarities of the transformation of the constitutional and legal status of the heads and governments of the DPR and the LPR in the process of becoming part of Russia.
The results of the study were manifested in the identification of the peculiarities of the transformation of the constitutional and legal status of the heads and governments of the DPR and LPR; the formation of the heads of new subjects of the Russian Federation according to the second model of the organization of the highest executive bodies of state power in the subject of the Russian Federation; the identification of general and specialized powers of the heads of the DPR and LPR; the allocation of two groups of decrees of the heads of the DPR and LPR; the transformation of the composition of governments DPR and LPR; identification of the general and special powers of the governments of the DPR and LPR.
Conclusions. That the actual legal regulation of the organization and activities of the heads and governments of the DPR and LPR is carried out in accordance with the constitutional and legal norms of the Russian Federation, taking into account the historical features of the new subjects of the Russian Federation.

The subject of the study is the assessment of certain aspects of education legislation in the context of socio-economic development and national security strategies. Education is one of the most powerful long-term tools for socio-economic development and national security. This is due to the socio-cultural and information environment of involving government decision makers in a particular educational model. This situation calls for the formation of a regulatory framework in the field of education, which is combined with government policies. The purpose of the study is to substantiate the directions for improving the legislation on education from the point of view of establishing the formal and legal relationship of its individual provisions with state policies.
Research methods: the authors use theoretical methods of formal and dialectical logic, empirical methods of comparison, description, interpretation as well as formal legal method. 
Results and conclusions. Legislation in the field of education does not form a clear formal and legal relationship with government policies. In this regard, education as an object of public administration and regulation needs conceptualization and system-forming strategic planning. These processes should include issues of education security as a socially significant good, socially significant service, and educational infrastructure. The system of principles of state policy and legal regulation in the field of education should be brought into line with the paradigms of strategic planning in the field of national security and socio-economic development. It is proposed to abandon the concept of "quality of education" in favor of the concept of "quality of educational activity" as more appropriate to the meaning and content of strategic planning acts. This will eliminate the need to substantiate the quality of education as a socially significant good and constitutional value, since in this case we are talking about the philosophy and axiology of education as a social phenomenon, and not about its quantitative and qualitative characteristics that can be measured. This approach will also make it possible to specify the goals and content of verification and evaluation activities in the field of education. It is advisable to differentiate the meanings of education. Education as a benefit should be positioned through the preamble to Federal Law No. 273- FZ dated December 29, 2012 "On Education in the Russian Federation", ensuring recognition of its social value and guarantee. It is necessary to substantiate the connection between education and enlightenment. The concept of enlightenment is immanent in education. At the same time, there remains the possibility of enlightenment activities outside the framework of educational programs, but not in opposition to education as a combination of training and upbringing.

Subject. The article examines the practice of applying a special tax regime "Tax on professional income". The authors have identified four directions of optimizing and improving the functioning of the tax on professional income regime: increasing the attractiveness of the tax on professional income, anti-avoidance measures, simplification of tax control, as well as increasing the stability of the tax on professional income.
The purpose of the study. The purpose of the article is to develop proposals for improving tax legislation in terms of taxation of income of individuals, in which they do not have an employer and do not hire employees. It is planned to develop these proposals on the basis of the use of best practices.
Methodology. The formal legal method, as well as philological and systematic methods of interpreting current legal norms have been used in the course of the study. Conclusions. In the course of the research the authors have prepared a set of proposals to improve the legal mechanism of the tax on professional income regime; the amendments to the federal law have been formulated.

The subject. The article examines a constitutional conflict arising between a citizen and the state on the issue of assigning social support measures to children, who were conceived and born after the death of the insured person (posthumous reproduction). In 2024, such a constitutional dispute became the subject of consideration by the Constitutional Court of the Russian Federation. Previously, similar disputes became the subject of consideration by the Supreme Court of the United States. In this regard, the subject of research in this article is the law enforcement practice that has developed in Russia, as well as in foreign countries, on the issue of using posthumous reproduction technologies. The author examines the following constitutional aspects of posthumous reproduction:
– the risk of a constitutional conflict arising in connection with posthumous reproduction;
– the limits and conditions for the exercise of the right to reproductive choice in posthumous reproduction.
The purpose of the article: to identify the constitutional risks of using cryopreservation technology of genetic material and posthumous reproduction, which may, under certain conditions, lead to the emergence of constitutional conflicts. And also to propose measures aimed at preventing such constitutional conflicts.
The methodology of the study includes general scientific methods (analysis, synthesis, description) and legal methods, method of constitutional conflict diagnosis. In addition to this, historical method was also applicable. The article also uses a comparative legal method to analyze the legislation and practice of foreign countries such as Israel, the USA, France, etc. The main results. The author concludes that Russian legislation needs to be improved in order to prevent the emergence of constitutional conflicts related to posthumous reproduction. This requires new legal regulation based on constitutional norms on human rights, providing for the following conditions:
– mandatory written consent, made during the life of a citizen, about the intention to become a parent after his death and to have children;
– a time limit for the conception and birth of children after the death of the person who gave such consent.

The article touches upon the issues of the implementation of international standards in national climate strategies on the example of the Arctic states. The analysis showed that each Arctic country has its own specifics in adaptation activities, and key guidelines in the field of public administration can be identified for each jurisdiction: from expanding scientific research in the field of adaptation, to special issues related to arctic ecosystems, urban infrastructure and communities. Experience of different states gives multiple ideas on tools which can be used by domestic legislator and law enforcers. Thus, the subject of the study is the arctic states’ policies presented by national strategies, concepts and plans on climate change adaptation.
The purpose of the article is the analysis of the current national climate change adaptation strategies, concepts and plans implemented by state authorities on national and regional (local) levels.
The methodological basis. Particular attention was paid to the formal legal method, which was used by the authors of the study to analyze national legal “framework” on climate change adaptation, especially in rural areas, human security, nutrition and the protection of the most fragile elements of the social system.
The key results and conclusions. Each of the Arctic countries has its own specifics in the field of response to climate change, which is reflected in the adaptation activities and key guidelines of each state:
– Finland: activating civil society institutions to manage adaptation risks;
– Norway: humanitarian mission to developing countries in order to expand the “market” of potential customers for services in a variety of areas of adaptation;
– Sweden: expanding cooperation between the Government and municipalities on the technological safety of urban infrastructure to combat natural disasters;
– Denmark: expanding research into adaptation, safety issues associated with increased rainfall and flooding;
– Iceland: expanding scientific research to provide high-quality forecasts for the implementation of operational adaptation activities;
– USA: strengthening the coordination function of federal government bodies aimed at interaction with various stakeholders

The subject. The legislation of foreign countries concerning human digital profiling, the advantages and disadvantages of profiling process, that affect the implementation and protection of certain constitutional rights, including the right of privacy, dignity of the human person and right to manage personal data.
The purpose of the article is to systematize the approaches to human digital profiling reflected in the legislation of foreign countries.
Methodology. The author is guided by formal dogmatic, induction and comparative law methods in research.
Main results and conclusions. The author formulates approaches to the concept of human digital profiling that have been developed in the practice of foreign countries. The concept of digital profiling involves the processing of most digital traces, however, the profiling process itself is sometimes limited to solely automated forms of decision-making (most states of the USA), which significantly limits the rights of the personal data subject. Definition of automated forms of decision-making in the personal data protection law of China is positively assessed, because that process is not directly related to personal data, but to areas of human life, which most accurately reflects the essence of the processing digital traces during profiling. Consent to solely automated profiling of a human entailing legal or other significant consequences is required only in the countries of the European Union, while in the USA and China only a subsequent refusal to apply decisions is possible.

Subject. The article is devoted to the study of the existence of an independent group of human rights – human rights in the sphere of justice, also called constitutional justiciary rights. These rights are enshrined in the constitutional acts of modern states and guaranteed at the international legal level in a number of universal instruments and regional conventions on the protection of human rights. The consolidation and implementation of these rights is intended to ensure, with the help of judicial procedures, the reality of the constitutionalism regime and social justice in specific cases considered by the courts.
Purpose of the study. The article aims to prove the existence of constitutional judicial rights as a category of current law.
Methodology. The article relies on the wide application of comparative legal, historical legal and formal dogmatic methods. The historical legal method made it possible to trace the consolidation of judicial rights in the constitutions of England, the USA, France, Italy and Germany in the 18th-19th centuries. Using the comparative legal method, the constitutions of the modern world were studied and a quantitative rating of the prevalence of these rights was compiled. The formal dogmatic method made it possible to define approaches to the theoretical study of this group of human rights.
Conclusions. An independent group of human rights – justiciary rights – exists and is subject to allocation (recognition) as part of the general legal status of an individual. Such rights is defined as human rights realized in the field of justice.

The subject. This article has been prepared in order to analyze federal and regional legislation in the field of regulation of international and foreign economic relations of local governments, as well as to prepare proposals for its improvement. This article examines the main issues related to the definition of the concept of "international and foreign economic relations of local self-government bodies" and indicates its signs; analyzes the powers of bodies of three levels of public authority in the field of international and foreign economic relations of local self-government bodies and problematic issues related to their implementation; analyzes the normative legal acts necessary for adoption at the level of the subjects of the Russian Federation and municipalities in this area.
Main results. International and foreign economic relations of local self-government bodies should be understood as the relations carried out by local self-government bodies in order to resolve issues of local importance and, in coordination with the state authorities of the subject of the Russian Federation, with representatives of state-territorial, administrativeterritorial and municipal formations of foreign states, with local self-government bodies of foreign states, including for the purpose of participation in activities international organizations in the field of inter-municipal cooperation.
Conclusions. There are no provisions in federal legislation on the need for the Ministry of Economic Development of the Russian Federation to organize interaction with other federal executive authorities in order to effectively exercise powers in the field of international and foreign economic relations of local governments. In this regard, this gap needs additional legal regulation. There is a need to include new provisions in federal legislation defining the features of the legal status of "twin cities", as well as supplementing federal and regional organizations of inter-municipal cooperation among the subjects of international and foreign economic relations.

The purpose of the scientific article is to, based on an analysis of the concept and essence of public danger, offer scientifically based conclusions related to the understanding of whether acts should be differentiated on the grounds of “nuisance” and “danger” into administrative offenses and crimes. The achievement of the formulated goal was made possible by solving the following scientific problems: defining the concept and essence of the social danger of an act; disclosure of the content of concepts of the nature and degree of social danger of an act, clarification of their criminal legal and social functions; clarification of the influence of public danger on the criminalization of an act and the categorization of crimes.

The methodological basis was the universal principles of scientific knowledge: objectivity, the relationship of phenomena and their characteristics, the unity of theory and practice. In solving the identified problems, the work also used other general scientific and special scientific methods of cognition, successfully tested by legal doctrine, including analysis and synthesis, deduction and induction.

This article analyzes its concept as distinguishing an administrative offense from a crime. The essence and criteria for forming the degree of public danger are determined. Conditions are established that influence the formation of this characteristic for certain types of administrative offenses. The relationship between social danger and its degree in case of recidivism, preparation or attempted crime, and statute of limitations is analyzed.

The subject of the article is related to the analysis of Russian legislation formation of opportunities for an individual to be heard, reflected in judicial practice.

Methods. This analysis is based on the right to be heard as a general principle of administrative law, taken from foreign legal orders through the comparative legal method. In addition, the article used formal-dogmatic, historical methods. Initially, the guarantee in question is of a judicial nature, that is, it appeared and was further clarified in judicial practice. The lead in substantiating the right to be heard belongs to the Anglo-American legal family, since there has always been a special emphasis on procedural aspects. Along with this, French administrative law was not an exception, where the opportunity to be heard was also introduced by the State Council, but enshrined much later in the Code on regulating relations between the population and the administration. It should also be noted that the presence of a legislative act does not prevent the development of judicial doctrines.

The purpose of this observation is to study the possible role of Russian judicial practice in the development of the right to be heard as a general principle of administrative law. To do this, it is necessary to determine the historical background for the emergence of this right, the development features in various legal traditions, to identify the features of Russian judicial practice, correlating them with foreign doctrines and associated concepts (primarily, with the right of participation).

Main results. In Russian law, the right to be heard is provided by some federal laws. However, this principle has not yet been reflected in any act of higher judicial authorities, which could affect the level of protection by consolidated uniform approaches. The court decisions of the cassation instances presented in the study, on the contrary, show he discrepancies and shortcomings of legal regulation in disputes with citizens and in economic affairs. In the latter case, the legislation is more detailed; the courts apply it more readily, siding with private individuals. Whereas, within the framework of a personal reception of citizens, restoring rights is much longer and more difficult, because the administrative bodies themselves create various obstacles.

Conclusion. These problems can be overcome through the perception of comparative legal approaches in understanding the right to be heard as a general principle of administrative law. Indeed, a private person should be able to present his point of view and evidence, especially when it comes to interference with his freedom.

Subject. The article is devoted to the issue of the legal significance of the victim's consent to harm and the impact of this circumstance on his criminal procedural status.
The purpose of the article is to propose an algorithm for determining the signs of the victim's free will to recognize his criminal procedural status.
The methodology. The authors used the axiological, dogmatic, comparative legal method, as well as the method of induction, deduction, and analogy.
The main results. A victim is a person whose rights and legitimate interests have been affected as a result of a crime committed. However, there is a long-term discussion in the scientific literature regarding the issue of recognizing the victim's consent to harm as a sign characterizing the victim, on which the criminal legal consequences and the criminal procedural recognition of a person as a victim depend. The Resolution of the Constitutional Court of the Russian Federation dated May 25, 2023 No. 26-P updated this issue. The essence of the decision is that a minor involved in the commission of a crime by an adult must be recognized as a victim under Article 150 of the Criminal Code of the Russian Federation. Currently, investigative and judicial practice is following the path of recognizing such persons as witnesses with appropriate "curtailed" criminal procedural rights.
Conclusions. The freedom of will of the victim, being legally neutral for the criminal legal assessment of the actions of the perpetrator, nevertheless has a number of legislative exceptions that affect the recognition of the act as criminal, on the qualification, on the amount of punishment. The participation of a minor in a crime or the commission of antisocial acts under the influence of an adult should be the basis for recognizing a minor as a victim, regardless of the intensity of the adult's influence. The commission of similar actions by an adult under the influence of third parties must be assessed based on the intensity of such exposure.

The subject. Restrictive measures have become one of the prevailing methods of foreign policy of particular states. Their main objectives are to change the political course of target states, to exert economic pressure on specific governments, companies or individuals. Traditionally, the majority of such measures are referred to the concept of “economic sanctions”. Despite the widespread use of the term, the international practice of challenging economic sanctions is not characterized by uniformity of approaches. The subject of this study is to analyze the existing WTO practice on disputes arising from the imposition of economic sanctions. Particular attention is paid to disputes where national security exceptions have been used as a defense argument. The hypothesis of the possibility of challenging economic sanctions through WTO mechanisms is investigated.

Purpose of the study. The article represents an attempt to verify possible options for challenging economic sanctions in the WTO framework. The objective of this study is to analyze the existing practice of consideration of disputes arising from the imposition of economic sanctions at the WTO level in order to identify prospects for their resolution.

Methodology. The research was conducted using general scientific methods – systematicity and logical analysis, which allowed to identify the main regularities of the studied object. Also, in this work were used special scientific methods of cognition, such as formal-dogmatic, historical, generalization method and method of hermeneutics.

The main results. The practice of dispute settlement on the legality of economic sanctions is not fully developed. In the past, economic sanctions have only exceptionally been the subject of WTO proceedings. There have been cases in WTO practice where attempts by states to challenge unilateral restrictive measures have failed not as a result of dispute settlement, but because the parties were able to reach an agreement. Until 2019, Panels practically did not use Article XXI (b) (iii) of the GATT as an argument to justify economic sanctions for fear that it might cause an abuse of right. Recently, the invocation of this Article has become more common.

Conclusions. Article XXI (b) (iii) of the GATT can be used as a basis for challenging economic sanctions imposed against the Russian Federation by certain states that are not in a state of armed conflict with it.

Subject. The article is devoted to the theoretical aspects of the use in the tax legislation of references to the tax treaties provisions, the effect of which was suspended by Decree of the President of Russia dated August 8, 2023 No. 585.
The purpose of the study. The purpose of the article is to assess the consequences of the suspension of certain provisions of tax agreements by Decree of the President of Russia dated August 8, 2023 No. 585, as well as the effectiveness of the decisions taken on the introduction of compensatory tax regulation. The essence of this regulation consists in the provision from August 8, 2023 by the Russian tax agent to apply reduced tax rates or nontaxation when paying income, if such rules are provided for by tax treaties, the validity of which is partially suspended.
Methodology. The preparation phase included the following research methods: formal-logical analysis, system-based analysis, description, juxtaposition, synthesis and summarizing.
Conclusions. The article concludes that the absence of a suspension procedure in agreements on the avoidance of double taxation (if there are rules on denunciation) is not an unconditional reason to consider it unlawful (in plus stat minus). At the same time, suspension should not be prohibited by the treaty and cannot be incompatible with its object and purposes. With regard to the partial suspension of tax treaties, the content and structure of tax conventions based on the OECD and/or UN model tax conventions allows (subject to certain conditions) the divisibility of contractual provisions according to the criterion of the type of income to which the distributive rules apply. The compensatory legal mechanism laid down in amendments to the Tax Code of the Russian Federation, adopted by Federal Law No. 539-FZ of November 27, 2023, is complex in nature and is aimed at entities that were entitled to expect reduced rates or non-taxation in Russia as a source of income, but lost this opportunity due to the suspension of certain provisions of international treaties. A reference norm is a norm, the constructive feature of which is the algorithm for combining normative prescriptions (internal and external in relation to the reference norm). The reference in the Tax Code of the Russian Federation to the norms of Russian tax agreements is a unilateral legislative decision of a Contracting State (Russia), although implemented based on the provisions of an international treaty. The author concluded that tax legislation does not exclude the possibility of using legal structures of a reference nature that require reference to the norms of an international tax treaty, provided that these structures are formulated with a sufficient degree of clarity that allows taxable persons to conform their behavior to them.

The unilateral coercive measures of states also wrongly called sanctions have occupied a significant place in law; the current state of the latter is analyzed. The complex set of legal rules have appeared concerning sanctions exactly, countersanctions targeted against them and their legal consequences as well as restrictions, prohibitions and exemptions caused by the sanctions policy. Lawyers have to deal with numerous conflicts related to the implementation of prohibitions imposed on already highly complex structure of the foreign economic activity’s regulation.
It impacted the perception of law from the point of view of systematic approach as soon as it needs to be determined what area of law the unilateral state restrictions belong to and what is the relationship between the national and the international legal regulation hereof from a formal legal point of view. The sanctions are considered by the author within the context of the correlation between legal systems and the logic of interaction between them. Nowadays the sanctions law is the combination of disparate legal provisions and practices allowing to use the sanctions as the instrument in the global competitive clash. Historical and comparative legal analysis methods enable to confirm that the terminological substitution happened at a certain historical point: the term “sanctions” began to be used in relation not only to measures taken by the Security Council under the UN Charter, but also to unilateral state acts. Dialectical and logical approaches allowed to trace the meaning and the purpose of the international legal regulation in the sphere of international trade and economic relations. It has always been aimed to remove any barriers and obstacles to the free movement of goods, services, capitals and labor. Therefore, an arbitrary and uncontrolled sanctions pressure contravenes the meaning and the purpose of the existing international law. The regulation of the unilateral state restrictions shall be interrelated at the level of legal systems and be based on the rules of the international law providing for the free trade and commercial exchange without trade barriers. The importance of the distinction between sanctions provided for by the international law and countermeasures as the means of states response to the violation of law committed by another state is emphasized. The author concludes that it is necessary to adopt the special international legal regulation regarding the conditions of imposing countermeasures, suggests to use the provisions of the Draft Articles on State Responsibility and substantiates the need for the establishment of the international competition law.

The subject of the study is the legislation of the Russian Federation and the Republic of Bulgaria, in particular, the Family Codes of these states, devoted to the regulation of issues of the legal regime of the property of the spouses as well as the law enforcement practice.
The objective is aimed at confirming the scientific hypothesis that the RF Family Code does not fully take into account the processes of globalization taking place in the modern world, changes in the economic sphere, the development of digital technologies. It is supposed to confirm the scientific hypothesis about the possibility of improving Russian family legislation, taking into account the experience and practice of foreign countries, primarily those having similar legal systems, common language groups, belonging to one world religion, having geographical proximity, social communities proximity as well as the ability to exchange information and orientation to the preservation of traditional family values.
Research methods. The use of the method of comparative analysis made it possible to study the national legislation of Russia and Bulgaria and identify the general trends in its formation into the regime of joint property of the spouses. Main results. This study has allowed us to confirm the conclusion that there are unresolved issues in Russian legislation, gaps related to the legal regime of property of the spouses, which give rise to controversial practice. There is a need to establish new legislative rules in the RF Family Code that meet the development trends of modern society and take into account modern realities. The analysis of Bulgarian legislation and the practice of its application have shown that the legislation of Bulgaria contains a number of provisions, to a greater extent than the Russian one, that take into account the interests of the family, minor children, former spouses when establishing matrimonial property regimes.