The article discusses some issues of the essence of modern financial law, which, according to the author, remains unchanged, but is filled with new content, which is associated with constantly and rapidly changing social processes of digitalization of society, with all objectivity influencing the content and form of law in general and financial law in particular. The article emphasizes that these processes influence, but do not change the essence of financial law, since otherwise the social phenomenon itself — the law changes. The article analyzes the main essential features of financial law in their unity, interconnection and interaction, taking into account filling them with new content and emphasizing the inviolability and fundamental nature of the legal foundations of modern society, the need for continuous improvement of legal regulation as the most effective and fair instrument of influence on social processes.

This article is devoted to the study of modern models of financial and legal regulation of public relations. In particular, in the work, the author raises a number of problems related to the legal regulation of budgetary relations in the regions, substantiates the need to update the content of the principle of balanced budgeting, analyzes the instruments for implementing state financial policy, raises the question of the need to modernize the budgetary process in the regions.

This article is devoted to the study of the development of financial and legal principles in the context of the digitalization of the economy. In the work, the author analyzes the system of financial and legal principles, compares such categories as “principles of financial law” and “financial and legal principles, identifies new financial and legal principles, such as the principle of automation, the principle of informatization, the principle of information openness.

The article deals with topical issues of implementing the norms and principles of Russian financial law in the current world order. The author proposes a hierarchical division of norms-principles of financial law depending on the level of consolidation of norms. The author argues for the need for the state to comply with General legal and special principles in modern conditions of changing legal reality. In this paper, the author examines the need to implement norms and principles in the legislation of financial law in its formation and implementation. The author emphasizes the importance of this process, as it will create positive trends in the implementation of the norms and principles of financial law in the current world order, which will strengthen the basis for the observance of public and private interests in financial relations, will serve to ensure economic security and financial harmonization of the Russian state.

The article examines the general problems associated with the consideration by arbitration courts of cases in the field of financial law. Using the example of the Moscow Region Arbitration Court, the author identifies the main categories of such disputes, and also dwells on some of the problems and trends that are relevant to them. So, attention is paid to cases arising from tax and budgetary legal relations, the element of “financial publicity” in private-law disputes related to the involvement of state authorities authorized in the relevant field to participate in their consideration is analyzed. In addition, the work outlines the key areas of work in the study of judicial practice in relation to cases considered by arbitration courts arising from financial legal relations, which, along with a thorough study of this branch of law, allows for the effective protection of the rights and legitimate interests of participants in economic disputes in arbitration proceedings.

This article is devoted to the consideration of the issues of transformation of financial legal personality in the context of the digitalization of society and the economy. The paper considers the concept and content of financial legal personality, features of the legal status of consumers of financial services, studies the problem of increasing financial literacy at the modern historical stage, analyzes the concept and principles of experimental legal regimes.

The Article analyzes the criteria for classifying specific financial funds as to the public ones. The article examines the concept of public interest, its separation from private interest, and the role of the state in forming the category of public interest. The funds of the Russian Union of Motor Insurers are considered as a category of public finance.

This article analyzes the procedure for obtaining audit evidence, the regulation of which is contained in international auditing standards. The key role in the system of international standards governing the receipt of audit evidence is played by ISA 200, ISA 500, recognized and operating in the current period in the Russian Federation. Taking into account the analysis of these ISAs and the directly related international audit standards, the concept and types of audit evidence are determined, their essential characteristics, audit procedures aimed at obtaining audit evidence, disclose methods for selecting test items in order to obtain audit evidence, including the audit sampling method, which allows for a conclusion on the entire set of elements to be drawn. In addition, the procedure for obtaining audit evidence in relation to certain items of the financial statements is determined.

An appeal to the question of the tasks of a scientific school is determined by the importance of this aspect for its development, and, therefore, for its contribution to the ability of financial and legal science to offer answers to pressing questions of modern socio-economic practice. Their new atypicality and format determine the inadequacy of the traditional approach to research activity as an author’s project of narrow specialization and require new organizational approaches. The article substantiates the need to ensure the systemic nature of research activities in the field of financial and legal regulation; changes in approaches to the methodology of such studies and the format of their conduct. The importance of doctrinal developments is emphasized as a necessary basis for sound proposals for solving modern socio-economic problems.

In this article, the author identifies key areas of development of budget law. It is noted that under the influence of various factors and phenomena there is a so-called "growth" of the subject of regulation of budget law, covering new institutions, categories, new subjects of budget law; liberalization of methods for regulating budgetary relations is observed. The collision of fiscal regulation is ascertained, due, in the author’s opinion, to the turbulent dynamics of the legal design of the emerging multitude of new budgetary relations, and which subsequently plays the role of an incentive in the search for new constructive scientific solutions to eliminate them.

The main changes in the budget legislation related to digitalization and public debt managementof the Russian Federation, that are manifested in the functioning of the electronic budget of the state and the consolidation of the legal definition of "public debt management", are considered. The author concludes that currently the legislator pays special attention to the issues of setting the upper limit of public debt, the maximum amount of borrowing by the subjects of the Russian Federation, as well as determining the debt sustainability of regions. Foreign experience of regulating such issues is analyzed on the example of a number of countries-Germany, Spain and Italy. Subjects of the Russian Federation with different debt loads are considered, as well as trends related to its increase or change. Also the possibilities of assigning the region to one of the groups with a certain level of debt stability of the subject are analyzed.

The creation of scientific facilities of the “megascience” class is a complex and lengthy process, for the implementation of which the resources of several states are usually attracted.

At the same time, there are a number of organizational and legal models that make it possible to use not only the resources of the state, but also attract private investors for the implementation of megascience research projects. In this regard, the article reveals the features of applying the mechanism of public-private partnership in the scientific field, and also offers an analysis of the organizational and legal models for creating scientific projects of the "mega-science" class using public-private partnership, possible taking into account the current legislation of the Russian Federation.

In this article, the author analyzes secured in paragraph 1 of Art. 8 of the Tax Code of the Russian Federation definition of the concept of "tax". The author notes that, taking into account the current level of development of legal science, the value of a particular normative feature of a tax is in itself doubtful, or the feature suggests so many exceptions that the rule is not visible behind them. It is also noted that the legislator himself does not seek to adhere to the legal definition when establishing new public burdens and while improving already established ones.

Provides information on the foreign legal institution of penal taxes. It is concluded that in the domestic regulatory framework, under certain conditions, there is also essentially a fiscal taxation, that is, it does not meet the requirement of economic soundness of taxes and involves increased taxation of certain activities (property).

The article discusses the financial instruments used by the Federal Treasury in managing free budget funds in a single account. The public and private interests arising in the public sector taking into account group affiliation are characterized. The concept of budget monitoring is given, the target component and risks to be identified in the process of conducting budget monitoring are identified.

The emergence and dissemination of digital values, and, above all, cryptocurrencies, necessitated their legal regulation. The article analyzes the basic FATF requirements to the legal regulation of virtual assets. The article discusses legislative novelties that enshrine the legal status of utilitarian digital rights, as well as the main provisions of the draft federal law “On Digital Financial Assets”, which is currently being discussed in the State Duma of the Federal Assembly of the Russian Federation. Particular attention is paid to the approaches to the legal regulation of cryptocurrencies. The risks arising from the legal circulation of cryptocurrencies are identified and systematized. It is concluded that deciding on the legalization of cryptocurrency requires provision of mechanisms protecting the rights and legitimate interests of its owners as well as mechanisms preventing possible negative impact of cryptocurrency on the state’s monetary system.

This article is devoted to the study of issues related to the formation of a trusting environment in the financial market in the digital economy. The author concludes that the protection of the rights of consumers of financial services, including financial services provided in digital format, requires the formation of a trusting environment in the financial market. This involves a combination of government regulation of authorized entities, including the Central Bank of the Russian Federation, and self-regulation by financial organizations. The development of banking legislation and law enforcement practice testifies to the transformation of the legal personality of the Central Bank of the Russian Federation and the expansion of its authority to issue programmatic legal acts in the field of increasing the availability of financial services in the Russian Federation. This is due to the application of a systematic approach and the proposal to secure at the federal law level the powers of the Bank of Russia to issue program legal acts in the field of financial technologies.

In this article, the author analyzes the development trends of the mechanism of legal regulation of internal control of non-credit financial organizations. The author notes that the requirements established by the Bank of Russia for the risk management system are regulated in the relevant acts based on the functional and institutional approaches. The article substantiates the thesis that in its activities the Bank of Russia uses similar approaches to regulating relations with the participation of credit and non-credit financial organizations.

The national payment system, which provides services to the entire spectrum of the financial system using all the latest technologies, is a complex institution that is important for the state and society as a whole. Modern technologies significantly simplify the life of the population and speed up the process of providing payment services. Domestic information technologies are developed and used in the provision of payment services, some of which are discussed in this article. Also studied the correlation of business interests and state interests underlying the development of the national payment system as a component of the Russian financial system, able to ensure the financial security of the country and guarantee her economic sovereignty under conditions of globalization and integration of Russia into the world economic system.

The article presents a study of the history of the use of precious metals as the basis of metal monetary systems in Russia.

The formation of metal monetary systems in Russia is associated with the need to ensure the release of paper money — notes. In the first part of the article, the use of precious metals for minting coins from the Х century is investigated. before the introduction of bank notes in 1768.

Further, after analyzing the primary measures for providing bank notes with precious metals, it is substantiated that in the Russian Empire the regulatory consolidation of the transition to metal monetary systems occurred only in the ХIХ century. According to the results of the reforms: E. F. Kankrin, during which silver monometallism was established, then — S. Yu. Witte, in the framework of which the transition to the gold standard, which existed before the First World War in 1914, was carried out.

This paragraph is devoted to the consideration of issues related to the possible introduction of central banks digital currencies. In particular, it analyzes the theory of private money, the concept of cryptocurrencies, features of the issue of funds, as well as the practice of central banks of foreign countries on the development and implementation of digital currencies in the financial system, the position of the Bank of Russia on this issue, identifies the advantages and disadvantages of the circulation of central banks digital currencies.

This article is devoted to the consideration of issues related to the legal regulation of cryptocurrencies in the Russian Federation and some foreign countries. In the course of the study, the features of cryptocurrencies were highlighted, various approaches to the definition of this category were considered, some aspects of the legal regulation of digital currencies were analyzed. It has been determined that the rules of financial law regulate a whole range of public relations related to the use of cryptocurrencies and the complex regulation of this institution is necessary. The author came to the conclusion that it is necessary to use digital technologies and digital currencies in the Russian economy in the future. At the same time, this is a complex and not an instantaneous process of transition to digital currencies; a clearly thought-out strategy for the development of legislation in this area is necessary.

The article explores the dialectic of determining the legal status of cryptocurrencies. Digital technologies are considered specifically for their application in the financial sector. The features of the use of digital technologies in various countries of the world are analyzed. Due to the variability of the legal regulation of digital technologies, the complex nature of their implementation is noted, which is not reduced to a simultaneous behavioral act. It is concluded that there is no universal way to sell cryptocurrencies in the financial market. The analysis of existing scientific approaches to understanding the concept of cryptocurrency, bitcoin is carried out.

The article examines the digital technologies used in the financial sector, which include virtual currencies and — like their kind of cryptocurrency. The cryptocurrency status is not defined, however, there is the prospect of normative fixing it on the territory of the Russian Federation.

The article discusses changes in the national legislation of the states of the Eurasian Economic Union (EAEU): the Republic of Armenia, the Republic of Belarus, the Republic of Kazakhstan, the Kyrgyz Republic and the Russian Federation. The nature and conditions of the harmonization process are analyzed taking into account legislative changes. The most important indirect taxes (value added tax, excise taxes) in the EAEU member countries are compared.

In addition, the state of their tax systems is compared, features, their further unification and restructuring are determined, and their ratio is compared with the provisions of the EAEU Treaty. Despite many years of efforts to harmonize taxes, issues remain that need an interstate settlement. Currently, taxation approaches in the EAEU countries are significantly different, which complicates the integration processes within the framework of the association. Speaking of tax harmonization in the EAEU, it is worth noting significant progress in the harmonization of approaches to indirect taxation. The competitiveness of the participating countries in the world market and the growth of the welfare of the population depend on this. When selling goods between the member states of the Eurasian Economic Union, there is no customs control, customs duties and fees are not levied. The procedure for levying indirect taxes (VAT and excise taxes) for the supply of goods (performing work, rendering services) between the EAEU member states is governed by the provisions of the Treaty on the Eurasian Economic Union, signed in Astana on May 29, 2014 and the provisions of the Protocol on the procedure for levying indirect taxes and the mechanism of control over their payment when exporting and importing goods, performing work, and rendering services, which is Appendix No. 18 to the EAEU Agreement.

The reform of accounting and reporting in Russia began in the 1990s. The benchmark was taken on International Financial Reporting Standards, as many countries use these standards. IFRS have a number of advantages, such as simplicity, objectivity, international comparability. The author of the article gives the main problems, as a result of which, for almost thirty years, national standards have come very slightly closer to international ones. The author of the article gives the main problems, as a result of which, for almost thirty years, national standards have come very slightly closer to international ones. In the comparative analysis of accounting and the preparation of accounting and tax reporting according to Russian Accounting Standards (RAS) with International Financial Reporting Standards (IFRS), fundamental differences were revealed in the reflection of accounting objects in financial statements.

The article discusses the features of the legal regulation of artificial intelligence technologies in the Russian Federation, taking into account the influence of the best world practice. Considerable attention is paid to the development of the concept of artificial intelligence in foreign and Russian doctrine. The authors examine the genesis of the legal regulation of artificial intelligence in Russia, note the influence of European practice on the formation and development of the legislation of the Russian Federation on artificial intelligence.