The digitization of the economy has a specific effect on financial control. The control process becomes easier, faster, more accurate. The control costs are decreasing. New technologies make it possible to identify and suppress offenses of specific individuals at the stage of preparation for the implementation of illegal “schemes” by analyzing metadata throughout the market using artificial intelligence algorithms. At the same time, with the increase in the effectiveness of control and supervisory activities, the cost of an error in untimely management decisions or insufficient security of state information systems from unauthorized access increases. In general, with the growth of digitalization, there has been a tendency to change the model of interaction between the power subject and the controlled (supervised) person: from the strictly imperative effect “from top to bottom”, post factum (at the subsequent control stage), to proactive cooperation between the subjects of the control legal relationship based on regulatory and supervisory digital technologies.

Financial legal status finds its expression in giving subjects of financial law a special status necessary for the implementation of financial relations. However, most of the rights and obligations enshrined in the rules of financial law can be realized only by special subjects. In addition, some special entities have exclusive financial legal status, since financial activities are the only activities for which they are authorized. Private entities, entering into financial legal relations, under the influence of public law, acquire new features of their legal status - this kind of duality of legal status generates a number of problems to be solved.

The article is devoted to the analysis of the legal framework for the implementation of megascience projects in the conditions of the scientific and technological development of the Russian Federation and the creation of an advanced research and development infrastructure in the framework of international cooperation. The definition of a unique scientific “megascience” facilities is given, the main features of this category are identified. The article examines the features of the creation and operation of unique scientific “megascience" facilities at the international level (ITER, FAIR, CERN) and in Russia (PIK, NIKA, ISSR-4, SKIF), their main goals and objectives are indicated. Legal perspectives in this area are identified.

The breakthrough, innovative development of the Russian economy is impossible without effective strategic, long-term, management of the budgets of the budgets of the budget system of the Russian Federation. In modern conditions, the legal aspects of an effective fiscal policy aimed at solving problems related to determining the optimal sources and parameters of income generation, directions of expenditures, and sources of covering the budget deficits of the budget system of Russia are of particular relevance. Regulation in the rules of law, principles, priorities in determining the specific budgetary powers of state and local government bodies becomes an urgent task for the successful implementation of national projects as the main driver of the development of the Russian economy. One of the key elements of national projects are international scientific projects aimed at the creation and operation of megasiens class facilities, which are called megasiens class projects. Currently, there are several large-scale megasiens projects in the world, each of which is aimed at addressing the global challenge facing humanity. An important role in financing and technical implementation of these projects is played by the Russian Federation.

One of the most important principles of the budget system of the Russian Federation is the principle of balanced budgets. The implementation of this principle is ensured under the condition of the most realistic and realistic forecasting of revenues and expenditures of the budget. The expenditure part of the budget depends on the obligations that the state assumed with the adoption of laws. The imperfection of the legislation, in turn, creates risks of budget imbalance. The analysis of the legal gap that occurs in connection with the realization of the housing rights of persons suffering from diseases in which it is impossible to share with them. The question of what consequences it entails for budgets and how they can be resolved during the fiscal year is considered.

The Work is devoted to the study of the possibility of using electronic auctions for the implementation of the values of the state Fund of Russia, through the study of the legal status of the state Fund. The purpose of realization of its values, namely, financing of the Federal budget deficit, is emphasized. The features of the implementation of values in the domestic market are studied in detail and the possibility of using electronic auctions for these purposes is noted. Special attention is paid to the problem of lack of legal definition of electronic auction for the purposes of realization of values of the state Fund of Russia. On the basis of the examined draft Order of the Ministry of Finance of Russia as of 26.12.2014 № 170н highlighted the advantages and disadvantages of the introduction of the electronic auction.

One of the most important issues addressed at the State level, is the question of funding for sports and sports activities. In some countries, direct funding model prevails in one form or another sphere of physical culture and Sport (subsidies sport and sport organizations, populations, public investment and capital investments, etc.). In a number of States actively used fiscal incentives. In the Russian Federation is currently being used as direct government financing of physical culture and sports, and indirect. However, until the first method prevails. While at the level of programme documents, orders of the head of State recognized that more active should be treated and to the topic of tax incentives. In the Russian Federation is currently being used as direct government financing of physical culture and sports, and indirect. However, until the first method prevails. While at the level of programme documents, orders of the head of State recognized that more active should be treated and to the topic of tax incentives. This article takes a look at the financing model of physical culture and sports, especially financing of physical culture and sports in Russia and abroad.

This article examines the regulation of taxation of income / profits of foreign contractors operating in the framework of construction and installation projects in the territory of the Russian Federation. The relevance of this issue is due to an increase in the number of construction and installation projects in the Russian economy, including with the direct participation of foreign organizations. At the beginning of the article, the author explains that the issue of tax on profits from foreign organizations in the implementation of construction and installation projects depends on the presence of a permanent representative office in the territory of the Russian Federation. Then, relying on the current legislative regulation, law enforcement practice, as well as OECD comments, the author reveals the general concept of a permanent establishment, and also analyzes the concept and characteristics of a construction site in accordance with the provisions of Art. 308 Tax Code. Based on the analysis of law enforcement practice, the author concludes that, despite the presence of detailed regulation of the establishment of a permanent establishment at the construction site, both at the Russian and international level, in practice there are certain problematic issues regarding the occurrence of the construction site, which require more detailed legal understanding.

He purpose of the article is to analyze the tax legislation novels related to unjustified tax benefit. The article is written using general scientific and private scientific methods of cognition, in particular, analysis and synthesis, systematic, comparative legal and formal legal. According to the results of the study, the article: a) provides a list of criteria by which it is possible to judge whether the tax ben efit is reasonable or unjustified in comparison with the concept previously established by judicial practice and the present formulation in the Tax Code of the Russian Federation; b) specifies the circumstances to which the tax authorities pay attention when deciding whether there is a really perfect or executed transaction; c) different points of view are presented that exist, both in theory and in court practice, regarding giving the law retroactive force to the new provision of tax legislation related to unjustified tax benefit. The article formulates practical proposals that are recommended for the development of the theory and practice of tax relations.

This article examines the dialectics of the process of implementation of the legitimate interests of the taxpayer, from its inception to the actual implementation. Legitimate interests are considered as separate from subjective rights, a phenomenon that allows us to highlight the features of the implementation algorithm in tax relations. Legal means and the mechanism of realization of legitimate interests are analyzed. Due to the variability of legitimate interests, the complex nature of their implementation is noted, which is not reduced to a one-time behavioral act, as well as the stages (stages) of this process. The conclusion about the absence of a universal method for the realization of legitimate interests of the taxpayer. The analysis of available scientific approaches to the understanding of the form of realization of legitimate interest. The conditions of realization of the taxpayer’s legal interest as a necessary component of their implementation are considered.

In the article are considered new approaches to tax maintenance of payment of taxes and fees focused on the current control, and not on desktop and on-site tax inspections. The author gives an example of those taxes and fees that have already been touched, these changes. The necessity of increasing the size of budget financing, on which social security of the population, national security, the level of the country’s economy and other important processes depend. There is conducted the analysis of some innovations on current control, the activity of taxpayers. The article discusses information exchange systems between the Federal Tax Service and the Bank of Russia, as well as the transfer of financial and tax data through telecommunications channels.

The article analyzes the legal features of the special tax regime, introduced as an experiment from January 1, 2019 in Moscow, Moscow and Kaluga regions, Tatarstan, - the tax on professional income. The tax on professional income is considered in the system of similar special tax regimes. In this regard, the legal composition of the tax on professional income is subject to comparison with the legal composition of the single agricultural tax, the tax payable in the application of the simplified tax system, the single tax on imputed income for certain activities, the tax payable in the application of the patent system of taxation.

The author notes the trend of legal regulation of activities of noncredit financial organizations. In the article, the author examines individual acts that are important for the purposes of regulating the activities of non credit financial organizations. This article involves two main areas of adoption of acts regulating financial relations.

This article is devoted to the study of the prospects for the financial and legal regulation of cryptocurrency in the Russian Federation. On the basis of the conducted sociological survey, the main concerns of the professional legal community on issues related to the regulation of cryptocurrency are revealed. The information obtained in the course of the survey indicates that cryptocurrency should not be considered as a mass, economically attractive and convenient payment instrument at the present time.

The article investigates the domestic experience of teaching disciplines aimed at training lawyers to support economic (trade, economic, entrepreneurial) activities. Attention is paid to the formation of legal education in Russian universities of the XVIII-XIX century, the features of training lawyers in this period. The Genesis of business law based on pre-revolutionary trade law and Soviet economic law is revealed. The training courses aimed at the formation of future lawyers of professional knowledge for legal support of economic activity, the teaching of which preceded the introduction of the curriculum of business law and related disciplines. The question of the forms of training of lawyers used in the pre-revolutionary and Soviet period is touched upon. The formation of external studies in the field of legal education is shown. The role of correspondence training of lawyers is revealed. Based on the data of the author’s sociological research, attention is paid to the advantages and disadvantages of distance learning. The conclusion is made about the necessity of synthesis of the accumulated experience of distance learning and modern technologies to overcome the problems of distance training of lawyers for business.

The article deals with the history of the development of legal regulation of taxation of foreign organizations in the Russian Federation, as well as the history of cooperation between the Russian state and foreign countries on the conclusion of international tax agreements. The author conducts a brief analysis of Russian legal acts regulating the establishment and collection of taxes on foreign organizations adopted in the period from the second half of the 19th century, until the end of XX, and also explores the history of the conclusion of international agreements on taxation between Russia and foreign countries. In preparing this article, the author uses not only the provisions of legal acts and international treaties, but also the work of Russian and Soviet scientists who have studied certain aspects of the historical development of tax collection mechanisms for foreign organizations. According to the results of the analysis conducted by the author, conclusions were drawn up about the peculiarities of the development of legislation on the taxation of foreign organizations in the period under study and about its impact on the development of modern legislation in this area.

The article deals with approaches to understanding the budget revenues as a fundamental category of budgetary law. The author comes to the conclusion that the current legislative definition of budget revenues does not reflect the essence of this concept. The author considers it expedient to use a broader approach to understanding the term “government revenues” in relation to the term “budget revenues”. Budget revenues are considered by the author as a complex category of budget law, which includes material, economic and legal aspects. According to the author, budget revenues are a set of funds received in accordance with the budget legislation and legisla tion on taxes and fees of the Russian Federation to the federal, regional or local budget on a non-refundable basis, as well as refundable (refundable) amounts paid forming the financial base for the fulfillment of public obligations of the state and municipalities.

Currently, the Russian Federation is forming a regulatory framework governing the circulation of digital financial assets. In order to counter money laundering and terrorist financing, it is necessary to include in the draft laws the relevant rules, which is what this scientific article is devoted to. The Russian Federation, as a member of the Financial Action Task Force on Money Laundering (FATF), consistently establishes in draft laws adopted to regulate the circulation of digital financial assets, norms that comply with the 40 FATF Recommendations. Banning financial institutions from maintaining anonymous accounts, taking measures to identify and verify customer identities, as well as other measures, should significantly affect the reduction of the criminogenic factor in the booming financial market.

The article is devoted to the research of the legal status of special subjects in Japan - the bodies which exercise control in the sphere of monetary circulation. The author pays attention to their genesis, as well as the separation of authorities between them. Japan’s positive experience in this sphere can be borrowed by the Russian legal doctrine and the legislator.

The article discusses the concept of permanent establishment in tax law. The classification of permanent establishments is given and the essential characteristics of various types of permanent establishments are disclosed. The difficulties arising from the application of the concept of permanent establishment in the digital economy are analyzed. The notion and essence of activity of a preparatory and/or auxiliary nature as excluding the creation of a fixed place permanent establishment is provided. The possibilities of artificially avoiding the establishment of a permanent establishment in the digital economy are considered.