This article focuses on the main measures of financial support for businesses and citizens implemented by the state through credit institutions in the context of the spread of coronavirus infection: credit holidays, salary loans, taxation of income on deposits, zero rates of the Bank of Russia’s fast payment service, etc. Their key features, advantages and disadvantages are identified, as well as numerous options for improving financial support measures and their implementation mechanism are proposed. In addition, measures of financial support for self-employed citizens are being initiated, which can be introduced immediately, in particular, through the functionality of the My tax Mobile app. In addition, proposals are being made that may have a positive effect in the long term, in particular, on changing the formula for calculating the newly introduced tax on income on deposits, as well as on the development of alternative card payment systems in Russia. Special attention is paid to the search for a balance of interests between recipients of support and the state.

 

The article studies legal aspects of transformation entrepreneurships and registration authorities (tax authorities) to mostly electronic form. Digital transformation of state legal services improves quality, reducing cost of provision and enhances accessibility thereof for business and individuals. Digitalization of control activity of authorities lets not only to raise key performance indicators but, as well, to develop new control approaches to shift them to prevention rather than repression way. Digitalization of the control area together with positive consequences can bring implications of unauthorized access to entrepreneurial data in electronic registries with intent to disclosure or corruption thereof. Solution to address the implications requires taking complex measures including legal, organizational, human resource development and technical activities.

The article analyzes the possibility of including one of the types of digital rights of cryptocurrency as a potential object of bankruptcy estate. It is concluded that it is possible to include cryptocurrency, which is stored in a cryptocurrency wallet in the electronic system into the bankruptcy estate up to its real value with which creditors’ claims can be satisfied. The problems arising in connection with the inclusion of cryptocurrency in the bankruptcy estate of the insolvent debtor associated with the anonymity of its ownership and the specifics of the foreclosure have been identified. The anonymity of the existence of cryptocurrency in the electronic system does not allow the inclusion of property in the bankruptcy estate without the assistance of the debtor. It is recognized that cryptocurrency cannot be traded via electronic auctions in bankruptcy proceedings due to its existence in the framework of a special information system and short time price volatility. A distinction between cryptocurrency and electronic money has been made.

Due to affordability and wide audience reach, the Internet has become a leader among the ways of advertising distribution. Considering this, the Russian legislator for several years has been trying to resolve issues connected with distribution of advertising on the Internet, but even with a cursory glance at the legal support of this institution, a significant number of «white spots» are found. At present, new types of advertising are also appearing. They are inherent directly to the Internet. In this regard, the article deals with issues connected not only with the new types of Internet advertising, but also with legal regulation of this method of advertising. Analyzing the issue of legal regulation of advertising distribution on the Internet, the authors come to the conclusion that it is necessary to regulate this issue in the Federal Law of March 13, 2006. № 38-FL «On Advertising». The article also considers the numerous types and subspecies of Internet advertising and presents its classification.

The article is devoted to the study of theoretical and applied aspects of the impact of digital technology on business and the process of ensuring the economic security of enterprises. It is shown that a significant aspect of maintaining an enterprise in a state of economic security is the ability to adapt to the changing external environment in which the enterprise operates. The paper considers the main functional components of the economic security of enterprises. The features of the influence of digital technologies on the effectiveness of individual functional components of economic security are investigated. The list of objects of digital transformation processes for enterprises is determined in order to ensure economic security. Digital transformation objects are grouped into three blocks: the infrastructure for ensuring economic security using digital technologies, information and communication systems, business processes and management systems. The features of economic security of entrepreneurial activity and the main factors of the introduction of digital technologies in enterprises are highlighted. The author formulated the main tasks of the economic security system of an enterprise in the context of digital transformations. The basic requirements for creating the appropriate conditions for ensuring transformational information and technological processes are determined.

The article deals with issues related to the exercise of the right to participate in the General meeting of participants (shareholders) of economic companies through the use of digital technologies. The Russian corporate legislation provides for the possibility of voting at the General meeting using electronic means. The conclusion is made that it is necessary to expand the dispositive regulation, which provides corporations with more opportunities to determine the directions necessary for them to implement new technologies. The advantages of using electronic voting forms in joint-stock companies with a large number of shareholders are considered. The risks associated with the use of digital technologies when voting at the General meeting are highlighted. Attention is drawn to the need to develop ways to ensure the evidence base for the Commission member of the Corporation’s actions by voting in electronic form. It was suggested that the introduction of digital technologies in the voting procedures at the General meeting of participants (shareholders) leads to a gradual leveling of the differences between decision-making in face-to-face and absentee voting.

Artificial intelligence technology (hereinafter — AI) is used in all areas of entrepreneurial activity. In the financial industry, marketing and marketing technology is used, the prevention of fraud and illegal actions, the assessment and verification of creditworthiness, chat bots, etc. e. A consultant robot can also apply technology if investment advisory provides large and necessary expenses. He has a positive function in this area that he is able to generate popular customers and create new customers and services. However, the technology of the robot consultant that uses AI is still at the initial stage of technology implementation, and currently there are legal, institutional and legal restrictions in providing comprehensive and specialized consulting services. Robot-oriented — advisory, basic issues, existing legal systems and security self-regulatory parameters should be identified and analyzed in order to provide basic provisions for the development of artificial intelligence technologies for business entities. Thus, the author increased the efficiency of business processes, and AI can destroy their integrity.

Digital certificates are used for securitization of utilitarian digital rights that are restricted in circulation. By introducing this institution, the legislator has not fully settled the issues related to it. In particular, it is necessary to define the procedure for interaction between the operator of the investment platform and the Depository in the accounting process related to the issuance of digital certificates. The owner of a utilitarian digital right that initially receives a digital certificate, according to the author, can be a Depository or an investor. It is possible to form investment pools in order to acquire utilitarian digital rights for their subsequent securitization. The legislator did not define the nature of the subjective civil law on the basis of which the owner of a digital certificate has a digital right. According to the author, this right is the right of ownership. Digital certificates are a type of securities constructed on the model of depository receipts and have features similar to documents of title. According to the author, there are prerequisites for the introduction by the legislator of the possibility of circulation of digital certificates at regulated markets.

The article is devoted to the topical issue of the introduction of digital financial instruments and the use of blockchain technology in the securities market, which is supposed to make the stock market more transparent and reduce the risks of participants. The main legislative trends in the development of digitalization in the financial market are considered. Attention is drawn to the characteristics of certain relatively recently introduced new financial market instruments, the features of legal regulation of their circulation and the problems that arise when using them in practice (for example, the United States as a pioneer in these issues). In connection with a whole package of legal acts aimed at regulating relations in the financial market in the conditions of digitalization, the issue of further prospects for the development of the securities Institute is considered, and the problem of justifying the division of securities into documentary and non-documentary as financial instruments with different legal regimes is raised.

The article deals with new legal forms of attracting private investment to the nation’s economy carried out by the state — special investment contracts and agreements on attracting and promoting investment. The author concludes that these agreements are organizational ones, and they are aimed at organizing the implementation of investment projects with the support of the state. The assignment of a special investment contract to a civil law contract is denied. The article analyzes the grounds for extending civil legislation to an agreement on the protection and promotion of capital investment. Investment protection and promotion agreement is characterized as multilateral. Each of the public legal entities is an independent party providing the investor with support measures provided for by legislation and municipal legal acts. The article shows the difference between the investor and the investor-organizer of the investment project. An investor-organizer is only a legal entity, but a Russian legal entity. The advantages of a project company acting as an organizer of the implementation of an investment project are shown.

The article is devoted to an offset agreement (a state agreement which is providing for counter-investment obligations of a supplier-investor to create or modernize and (or) develop production of goods in the territory of a subject of the Russian Federation to provide the state needs of a subject of the Russian Federation). In addition to the legal regulation of offset agreements, their subject composition is also determined, and the features of their conclusion are highlighted. The study analyzed all 4 offset contracts currently signed in Moscow and the Moscow region. According to the author, the offset agreement is an investment agreement, and the interaction of the subject of the Russian Federation and the supplier-investor in the implementation of the offset agreement can be qualified as a public-private partnership that is beneficial to both the state and business: the benefits that are received by the subject of the Russian Federation and the supplier-investor are given. As an improvement of the legal regulation of offset agreements, the author suggests providing for the possibility of concluding them at the federal level, as well as differentiating the minimum investment volume depending on the level of socio-economic development of the subject of the Russian Federation. The conclusion is made that public-private partnership, carried out in the analyzed form of agreement, is a promising mechanism for attracting investment in the constituent entities of the Russian Federation.

The article examines the system of subjects of commercial (trade) law, as well as the criteria for their classification. In the doctrine of commercial (commercial) law, the problem of distinguishing its subjects and their legal features has remained controversial for many years. The author pays special attention to the concept and legal characterization of such ambiguously determined trading participants as resellers and trade facilitators. The author considers the features of the legal status of participants in trade relations, which allow them to be attributed to a certain category of subjects of commercial law.The article also examines the problems of changing the subject composition of trade relations in the context of the development of digital technologies and electronic commerce. In this regard, the norms of legislation and the positions of lawyers are analyzed with respect to new categories of participants in trade relations, the activity of which has become widespread in the process of developing Internet commerce — aggregators, as well as subjects of the information infrastructure of trade — the so-called information intermediaries and other persons providing commercial services in the global network.

The author focuses on the legal aesthetics dilemma, which appears in the dominant sense that the legal content prevails over the legal form. Some possible reasons and consequences of the aesthetical crisis are considered. The article offers the way to overcome that crisis. To this end the author outlines the new interdisciplinary field of legal studies called legal aesthetics. According to the author’s opinion the aesthetical criteria shall be applied primarily to the legal text and also to all the tools, such as visualisations, which make it more comprehensible. The key issues of the new discipline are scrutinized, such as objectives, subject, method and relations with other legal studies, such as legal technique. The author shows the connection between the legal aesthetics and legal design, arising within philosophy of design-thinking.

The article analyzes the practical aspects of inclusion the lending right into the insolvency estate. Based on the analysis of existing legal regulations and judicial practice of their application, there are existing restrictions on the inclusion of lending rights in the insolvency state. These restrictions are analysed from a balance of interests of the owner, the debtor and his creditors, as well as the correct distribution of economic costs while providing priority protection to each of these entities. Based on the concept of flexible legal regulation, the author formulates possible approaches (de lege ferenda and de lege lata) to solving this problem. The article focuses on the definition of the elements of the theoretical concept of a flexible system of protecting rights in insolvency. This concept includes, for example, the following aspects: firstly, the need to relativize those absolute defenses that can directly negatively affect the general economic well-being (In this case, the insolvency estate), secondly, the enforcement search for the scope of the protection provided should be carried out by judicial weighing and procedural assessment of various relevant factors, as well as the corresponding gradation of legal consequences, which should be identified by legislator or superior court.

The article examines the legal status of self-employed persons as taxpayers in connection with the changes in the Tax code in 2016 and in the Civil code in 2017. The analysis of the legislation regulating taxation of the self-employed in Russia. The characteristic of the self-employed in comparison with individual entrepreneurs is given. The main criteria for classifying persons engaged in any activity as self-employed are described. The author notes the secondary nature of tax relations that are the result of any legal relations and for the occurrence of which it is essential to determine the legal status of the self-employed as a taxpayer. Analyzes the legal features of the special tax regime, introduced as an experiment from January 1, 2019 in Moscow and other regions for self-employed persons in the form of a tax on professional income. The characteristic of the tax on professional income is given. The basic directions of interaction between the self-employed and tax authorities are considered. The list of credit organizations that provide the opportunity to obtain services for registering the self-employed for tax purposes using a mobile app. Statistical data from social surveys are provided. The authors of the article revealed some contradictions in legal acts and proposed improvements to the legislation on the issues under discussion.

The Wide application of mediation in the sphere of business activity is aimed at creating and implementing an effective model for resolving economic disputes. An important aspect in this area is the possibility of using effective non-judicial (so-called alternative) tools provided for by the legislation of the Russian Federation. It seems that mediation will become very widespread in the settlement of business disputes during the crisis processes in the Russian economy and socio-medical sphere. The article analyzes some of the features of legal regulation and the possibility of using mediation in business, identifies current problems of the theory and practice of application. It is argued that the potential of mediation in resolving disputes in the field of business is quite large, but there are a number of problems that prevent the wider dissemination of this procedure. Today, business entities rarely make their own decisions to seek mediation to resolve conflicts. The formation in Russia of mediation tools in the field of economic dispute resolution as an alternative procedure for resolving conflicts with the participation of a mediator (media tor) has undoubtedly become a progressive factor in the evolution of business law.

The article offers an analysis of the legal norms of the current legislation regarding the definition of the objects of concession agreements. A brief assessment of the amendments to the Federal Law No. 115-FZ “On Concession Agreements” dated July 21, 2005, regarding the inclusion of information technology objects in the list of objects of concession agreements is given. The correlation of general and special norms at the conclusion of concession agreements in respect of several objects is considered. The position on the presence of a gap in legal regulation and the need to establish a list of cases at the level of a sub-legislative regulatory act giving reasons to evaluate the conclusion of a concession agreement for several types of objects for possible prevention, limitation or elimination of competition is substantiated. Peculiarities during the transfer of communal facilities by concession agreement regarding state registration of ownership of these facilities and the term for putting them into operation were revealed. On all issues considered, the author gives examples from judicial practice.

The article discusses and analyses the procedure of reclassification of commercial contract from one view to another, identified the problems arising in judicial practice in the reclassification of the contract, defines the concept of commercial (trade) of the Treaty, the reasons for the conclusion of contracts with conditions that are not typical for statutory contracts and causes an intentional distortion of the parties to the contract in the terms and conditions in order to reduce the size of tax payments, and deliberate tradition of contract names, not under the civil code, such as "contract". The article analyzes the judicial practice of arbitration courts of the subjects of the Russian Federation on the problems of re-qualification of commercial contracts, namely, the re-qualification of a supply contract to a sales contract, an Agency contract to a delivery contract. Specifies the position of the Supreme Arbitration court of the Russian Federation in 2006, the problem of retraining one kind of contract to another, the position of the Supreme Court on this issue. And also examines on the application of the judicial authorities "recharacterization" of the Treaty stipulates norms of the procedural legislation (APC RF, CCP RF), on the order of proceedings in arbitration courts and courts of General jurisdiction are the relevant article (article 133 of the APC, article 148 GPK the Russian Federation) on the basis of which the court determines the legal relationship of the parties and the laws that apply to that established at the hearing circumstances.

Purpose: to identify the state of regulatory certainty, goals and objectives, conditions and forms of effective implementation of the current certification of students in the conditions of digitalization of education. Research methodology: analysis, synthesis, description, deduction, generalization, questionnaires, statistical data processing, pedagogical experiment. Conclusions: one of the urgent tasks of legal pedagogy is to develop the concept of current certification of students in distance learning; regulatory regulation of the studied issue is fragmentary, superficial and formal; educational organizations should create appropriate methodological support for the implementation of current certification in online mode; when developing methodological literature, as well as when determining the most effective forms of current certification, it is necessary to take into account the opinion of teachers and students. Scientific and practical significance: the research results contribute to the doctrine of educational law in terms of the theory of current certification of students. They can be used by research and teaching staff in the process of organizing and implementing the current certification of bachelors and undergraduates, with its educational and methodological support.

The article analyzes the role and significance of legal facts in regulating the legal consequences of anti-competitive actions. The main types of private law consequences are distinguished, which are divided into three groups. The first group includes the most characteristic of the subject of civil law regulation of property effects, the second group, special methods of protection of civil rights, which can be described as organizational and restorative the legal consequences, the third group ,the antitrust compulsory liquidation and reorganization of legal persons, the basis for which implementation is the systematic implementation of monopolistic activity by commercial organizations and non-profit organizations engaged in activities that bring them income

The article analyzes the place of the "Theory of economic law" in the system of legal regulation of economic relations. It shows the historical development of economic legislation. The "Theory of economic law" is compared with economic, civil, business, commercial and economic law. The author believes that the " Theory of economic law "is an integral part of the "Theory of law". The article substantiates the need to use the "Theory of economic law" in its perspective, which will allow to coordinate economic legislation. The Theory considers economic institutions as the basis of legal influence. These institutions are the primary areas in the formation of legal regimes. Legal regimes have a complex cross-sectoral character.

In this article, the author presents a study of the changes in legal regulation of the digital economy caused by the imposition of economic sanctions by the foreign states as well as the Russian Federation. The paper analyzes the restrictive measures imposed in the USA against Russian persons in the field of digital technology. The author concludes that the economic sanctions of foreign countries limit the ability to conduct foreign economic operations in the digital sphere both by Russian persons to foreign persons and vise versa. An analysis of the Russian legal framework for the imposition of restrictive measures and the latest legislative amendments, in particular with regards to the preinstallation requirement of the Russian software, showed that currently the measures introduced in Russia are aimed not at reducing the effect of foreign sanctions, but at developing a national market of digital technologies and decreasing the dependability level ofthe Russian economy on exported technologies in general. The author also highlights that it is necessary to assess the consequences of imposing prohibitions in the field of digital technologies and to consider introduction of more flexible measures of legal regulation upon the results of such assessment.