The subject of consideration in the publication was the introduction of international financial reporting standards into the national legal system. In particular, attention is focused on the bodies whose competence includes the consideration and implementation of financial reporting standards, the procedure for adopting such standards, as well as the structural content of such bodies. The initial document that launched the implementation of IFRS in Russia was Decree of the President of the Russian Federation of April 3, 1997 No. 278 “On priority measures to implement the Address of the President of the Russian Federation to the Federal Assembly “Order in power — order in the country”. The article notes that not all practices have accepted the existing reality, the cases that impede the development of financial reporting standards are named. Different positions on this issue are presented, in which the authors justifiably criticize the implementation of standards.

The article examines the legal principles of transboundary movement of waste, which express the essence of state policy in the field of waste management, identifies its main features and patterns. The author analyzed the tax and customs rules applied to waste operations, the fiscal consequences of the application of the customs procedure for the destruction of goods and the fiscal status of waste generated as a result of the destruction of goods under customs control.
The economic effect of taxation of waste operations should be more active involvement of waste in secondary economic turnover. As a result, the volumes of waste placed in landfills are reduced and the negative impact on the environment is weakened.
Optimization of the fiscal consequences of the transboundary movement of waste will make the economic mechanism of environmental protection more effective.

The article discusses issues related to management accounting of income and expenses of organizations, as well as methods distribution of costs. The author analyzed the accounting of production costs in the era of imperialism, as well as the emergence theories of direct costing, standard costing and responsibility centers in Russia and the USA, which formed the basis of modern approaches to strategic planning companies, control and audit. On their basis budgeting and financial planning of companies. The application of IT-technologies is considered, which allow automating the processing of documents, which allows analyzing large amounts of data, taking into account legal regulation.

This article is devoted to the analysis of the causes of the crisis of the idea of a welfare state. Among such reasons, the author sees the general aging of the population, globalization, political populism, the expansion of the struggle of certain groups of the population for their rights, social dependency and a significant increase in the costs of organizing and functioning of the social security system in the modern historical period. The author connects the way out of this crisis with the digitalization of the public administration sector, the wider involvement of private capital in social policy measures, including through the introduction of ESG standards, the continuation of the course towards building a nationally oriented economy, and an audit of the effectiveness of social support measures.

This article is devoted to the consideration of issues related to the formation of a modern concept of budgetary regulation — the streamlining of social relations for the intra-system distribution and redistribution of budgetary funds in order to effectively implement national projects for the innovative development of modern society. The basis of the study was the objective needs of modern Russian society in achieving the national goals of the development of the state as a guarantee of its sovereignty.
It has been established that budget regulation within the framework of the concept being formed is considered as a multidimensional concept: a legal mechanism, a system of methods, a type of budget activity. In the course of the study, various aspects of the systemic organization of budgetary regulation methods were identified. It is determined that the main classification of budgetary regulation methods is their subdivision into the main (primary) and derivative (secondary) methods that are in a subsidiary relationship.
The basic legal properties of primary and secondary methods of budgetary regulation, considered from the budgetary and legal positions as a set of budgetary powers of public law entities of the appropriate level, are substantiated. Proposals have been formulated to amend the Budget Code of the Russian Federation, corresponding to the concept being formed. It is concluded that the totality of financial and legal norms regulating interbudgetary relations form a complex legal institution of “budgetary regulation” as part of the budgetary law sub-branch of financial law.

The identification of the financing of space activities is based on regulatory legal acts regulating the procedure for the development of state programs, comprehensive state programs in the field of space activities. The forms and conditions of the implementation of federal projects for the implementation of works in the field of space on the basis of state contracts, the execution of which is carried out at the expense of the organizations of the state corporation «Roscosmos». The budgetary monitoring of programs in the space sphere is considered.

In the process of carrying out space activities, many issues arise that require legal regulation. The space industry functions through the activities of government bodies, scientific and industrial organizations. Currently, the commercial component of space activities is developing. In this regard, the issues of the legal status of the state corporation «Roscosmos», various business companies and non-profit structures performing specific tasks in the field of space activities, as well as the organization of public-private partnership, are of particular importance. In addition, tax aspects directly affect the activities of all subjects of space activities.

The article is devoted to the analysis of the concept of DEMPE. For the first time in the Russian tax doctrine, questions are raised related to the study of DEMPE as a mechanism to combat tax evasion. For the purposes of the study, the authors examine the history of the adoption of the DEMPE concept both internationally and domestically. The norms and law enforcement practice justifying the application of this concept in tax audits are also investigated.

The article analyzes the changes that have appeared in the simplified taxation system over the past 2 years. The advantages and disadvantages of the tax on professional income are studied, and particular attention is paid to the subjects of this regime. The article highlights the most significant innovations of these special tax regimes. The paper also considered a new special tax regime — the automated simplified taxation system. The general characteristic of this special regime is given, its features are analyzed.

In 2022, Russia faced unprecedented sanctions pressure from unfriendly states, when more than ten thousand sanctions in total were imposed almost simultaneously against both Russian legal entities and citizens of the Russian Federation. In the financial sector, the Bank of Russia, as well as the largest credit institutions, both with state participation and completely private ones, have been sanctioned. At the same time, the measures taken by the President of the Russian Federation, the Government of the Russian Federation and the Bank of Russia let stabilize the situation quickly. The article analyzes the main measures which have been taken in the Russian Federation to counter sanctions imposed against the financial market and which allowed to stabilize the situation in the financial sector in the shortest possible time.

This article is devoted to the study of the question of the place of the norms governing social relations that develop in the process of the functioning of the financial market in the system of financial law. The author substantiates the allocation of the sub-sector Financial and legal regulation of the financial market (Public law of the financial market), defines its subject, method and system. It is concluded that the allocation of the named sub-sector allows building a logically complete system of the Special Part of Financial Law, consisting of four sub-sectors: budget law, tax law, financial and legal regulation of the financial market (public law of the financial market) and the law of monetary circulation. Each of the indicated sub-sectors regulates groups of financial relations that are significant in volume and sufficiently specific in content, striving for isolation, but being in a systemic relationship with each other.

In connection with the solution of the problems of sustainable development and environmental management in the state, the “green” economy and “green” projects, which are financed by a set of special financial instruments, called “green” investments, receive special development. Conclusions are drawn that: a) “green” investments should be understood as various financial instruments (cash, securities, property, etc.) that minimize and prevent negative environmental impacts, b) foreign and domestic practice of “green” investment indicates the presence of both public and private finance, allowing the implementation of “green” projects, c) in the Russian Federation, the following subjects of the federation are leading in terms of the prevalence of “green” investments: the Tyumen Region, Moscow and the Krasnoyarsk Territory.
The scientific significance of the study of this topic lies in the development of theoretical provisions related to the investment of “green” projects with various financial instruments.

This article discusses the issues of accounting by Russian insurers of environmental factors as the basic factors of sustainable development. The principles of responsible insurance, prepared with the participation of the UN in 2012, on which the institution of “green” insurance is based, are indicated. In addition, international documents in the field of “green” insurance are defined, and the provisions of the Report of the Bank of Russia on the impact of climate risks on the activities of insurers are given, which the regulator proposes to take into account for insurance companies in conjunction with other risks. On the basis of the current Russian legislation, provisions on parametric (index) insurance, on mechanisms for compensating damage from natural disaster risks are submitted for consideration. In connection with determining the directions for the development of the insurance market, taking into account climate risks, questions about the tasks of stress testing, organizing the process of collecting statistical and topographic information are revealed.

The article deals with the problems of legislative regulation of digital financial assets in the Russian Federation and the European Union, including the analysis of draft laws and regulations. The topic under consideration becomes particularly relevant against the background of ongoing discussions of almost diametrical positions of the two main actors in this area — the Central Bank of the Russian Federation and the Ministry of Finance of the Russian Federation, with regard to the definition of the legal status of cryptocurrency in Russia. Particular attention is paid to the possible shortcomings of the current approaches to the creation of a unified legal regime both at the national level and, in the case of the EU, at the supranational level.

The article discusses the provisions of the current crowdfunding legislation of the United States of America in order to isolate the features of the relevant local legal regulation. The acts and regulations governing the main common forms of crowdfunding, in particular the Jumpstart Our Business Startups Act (JOBS), The Securities Act of 1933, are considered, and the scope of their regulation is indicated. There are government agencies that directly or indirectly carry out regulatory functions in relation to the area under consideration, including the Consumer Financial Protection Bureau (CFPB), the Federal Trade Commission (FTC), the United States Department of Justice, Securities and Exchange Commission (SEC). The main requirements for participants in the crowdfunding services market, the rules for admitting participants to the relevant market, as well as applicable investment restrictions are given. It is noted that despite the existence of federal crowdfunding regulation, individual states enact their own crowdfunding regulatory provisions.

This article discusses such a phenomenon as the paradox of capital neutrality and its impact on the offshorization of economies. The principle of capital neutrality aims to reduce tax barriers between economies in such a way that the choice of investment location is determined not by taxation, but by economic reasons. The paradox of capital neutrality refers to the process by which one country’s desire for neutrality (lowering barriers to the movement of capital) can actually increase the incentives for tax competition for other countries, which ultimately undermines the benefits that capital neutrality seeks, or worse, leads to an even less efficient allocation of resources than if nothing changed.
At the same time, no amount of cooperation between countries slows down tax competition. Moreover, this means that the more cooperation between rich countries in maintaining capital neutrality, the greater will be the incentive for poorer countries to compete for the tax base.

The article analyzes tax competition, in particular, its subspecies — unfair tax competition, as a problem that the international community, primarily the OECD, has paid attention to. The author compared the signs of unfair tax competition and offshore jurisdiction, which affect the assessment of the tax policy of a state or territory in terms of international taxation. In addition, the article presents an analysis of the state-legal status of offshore jurisdictions, which can help in further scientific research on this issue.

This article is devoted to the consideration of issues of legal regulation of the application of the patent system of taxation by individual entrepreneurs. It should be noted that individual entrepreneurs are among the self-employed, and therefore, in the framework of the study, the author compared the rules for applying the patent system of taxation and tax on professional income.

The article analyzes the securities market as part of the financial market of the Russian Federation. The author draws attention to the different points of view of economists and representatives of the financial and legal science of our country regarding the place and role of the securities market within the financial market. It is also emphasized that in the legislation of Russia there is no single concept of the financial market, as well as the definition of the securities market. On the basis of the study, the author proposes his own concepts of the financial market and the securities market. In addition, the systematization of the subjects of the securities market is given. Particular attention is paid to the genesis of mega-regulators. The features of financial and legal regulation of these bodies in foreign jurisdictions are revealed. Attention is paid to the specifics of financial and legal regulation of the securities market by the Central Bank of the Russian Federation (Bank of Russia). The article analyzes various types and directions of supervision of the Bank of Russia in the securities market.