The article deals with some issues of the content of financial sovereignty as part of state sovereignty, its subsystem. It is substantiated that state sovereignty in unity and interconnection includes such types of it as economic, political, in the field of defense, food, education, culture, ecology, etc. The weakening of sovereignty in any particular area does not entail the loss of state sovereignty , since the public authorities have sufficient capacity to take appropriate measures to achieve the necessary balance. Measures of sanctions impact on the Russian Federation in 2022 showed that financial sovereignty is the most important component of state sovereignty, which was primarily negatively affected. Preservation of stability and sustainability in the financial sector was possible due to the anti-sanction measures taken in the Russian financial system.

This article is devoted to the consideration of issues related to the formation of a modern financial and legal concept for regulating the parallel import of a number of goods into the territory of the Russian Federation. The basis of the study was the objective needs of modern Russian society in achieving the national development goals of the state as a guarantee of its sovereignty, which determines the public law nature of the regulation of parallel imports in the Russian Federation. It has been established that parallel imports within the framework of the concept being formed are considered as a multidimensional concept: a type of economic activity and a type of public financial activity. In the course of the study, various groups of public relations were identified that are developing in the field of public financial activity regarding the implementation of foreign trade operations in the parallel import mode. Conceptual proposals on the doctrine and regulation of these social relations in the norms of financial law are formulated.

The creation of state (municipal) institutions and the granting of public powers to them is the result of the realization of both public and private interests. The activities of State and municipal institutions are the result of the delegation of public powers to persons with different legal status. These differences are explained by the specifics of public interests, their focus and scale, and therefore an individualized approach to delegation of authority, financing and control is necessary. The specialization of the financial legal personality of state and municipal institutions is expressed in the presence of individual legal regulation (separate federal laws and by-laws that establish legal norms for specific entities, and not for general organizational and legal forms). This is a consequence of the delegation of authority of the authorities, because the delegation is individualized. To choose the optimal organizational and legal form for the implementation of delegated powers of public entities, it is necessary to take into account the differences in the legal personality of all types of state (municipal) institutions as well as the specifics of the spheres of public relations in which these persons operate or their establishment is planned.

 The article considers the legal basis for the implementation of financial control in the field of protection of state secrets. The problem associated with the activities of financial control bodies over the spending and expediency of ongoing measures aimed at ensuring the protection of state secrets is analyzed. Proposals are made to improve legislation in terms of conducting inspections in relation to expenses allocated from the budgets of the budgetary system of the Russian Federation to finance activities to ensure the protection of state secrets.

The proposed article discusses the current state and further development of the institution of audit self-regulation. The features of the system of regulation of audit activity are indicated, which, taking into account world experience, is based on a combination of regulation carried out by the Ministry of Finance of Russia, the Bank of Russia, with a self-regulation mechanism by the professional community of auditors. The features of the legal status of the self-regulatory organization of auditors are determined from the standpoint of its special functions, rights and obligations. In accordance with the legislation on audit activity, the governing bodies and specialized bodies of the self-regulatory organization of auditors, including the Committee of audit organizations in the financial market, are characterized. The provisions on the control powers of the Ministry of Finance of Russia for self-regulatory organizations are outlined. Attention is paid to assessing the real state of audit self-regulation, taking into account the negative trends that can be traced today in the field of audit self-regulation. The prospects for the development of self-regulation as “the main institution of the audit profession”, which will significantly reduce the negative trends of the current period of audit selfregulation, are determined.

Crisis phenomena can significantly affect economic processes in any state of the world. The way out of the crisis situation, one way or another, is connected with a change in approaches to legal regulation, in particular, financial relations. In some areas of public relations, there is a weakening of legal regulation, the scope of freedom of action of economic entities increasing. This article is devoted to the current problems of crisis management in Russia. Attention is paid to modern legislation, the provisions of which mitigate the legal impact on economic entities, expand the limits of freedom, establish mechanisms for financial support of citizens, organizations, individual entrepreneurs. The paper evaluates the role of restrictive and permissive legal approaches as a measure of economic relations management.

Based on the results of the study, the main aspects of modern anti-crisis management in various spheres of life are formulated.

In connection with the difficult economic situation associated with the introduction of international sanctions against the Russian Federation, problems arise in repaying the external debt obligations of the Russian Federation, which makes it possible to fix the sovereign default of Russia at the international level.

It is concluded that: a) the size of the state internal and external debt does not allow drawing conclusions about the impossibility of the state to service its own obligations, b) fixing the sovereign default of the Russian Federation is quite politicized, since there were technical circumstances that did not allow the payment of obligations on time and in the relevant currency.

The scientific significance of the study of this topic lies in the development of theoretical provisions related to the management of public debt, as well as the correlation of its presence with the threat to economic security and sovereignty of the state.

The article examines the legal regulation of internal financial audit in relation to the system of state management of public finances. A legal and economic parallel is drawn between public financial management in economic and legal terms. According to the author, quality management is carried out in the following areas of public finance management assessment: quality of management organization in the field of public finance; the quality of the use of public resources. While internal financial audit contributes to the improvement of financial management and is aimed at minimizing risks in the implementation of budgetary procedures, the formation of proposals and recommendations for the effective management of «budgetary processes» in the course of financial management.

The legal essence is considered and the types of budgetary procedures are identified, in the context of which the budgetary powers of the main administrators of budgetary funds are exercised.

This article is devoted to the study of the institutional subsystem of the mechanism for the implementation of public expenditures in the social sphere. In the framework of this study, the author analyzes the features of the legal status of public legal entities, collective and individual subjects of legal relations that develop in the process of implementing social spending.

The publication deals with the problems of debt restructuring, which forms a negative history of the taxpayer. In this regard, the Restructuring Platform and the Fund for the Implementation of Debt Restructuring have been organized in Russia, the qualifications of which partly overlap. At the same time, the paper notes that there is an urgent need to build trusting relationships between taxpayers and the tax authority, which echoes the adopted Strategic Maps. At the same time, the article presents the statistics of the Supreme Court of the Russian Federation, as well as the results of a survey conducted by the author of the publication, which made it possible to present a number of conclusions about the reasons for the use of certain tools in dispute resolution. At the end of the work, the author gives his own vision of the development of mediation as a new way to resolve conflicts.

The subject of the study is a little-studied issue in the theory of tax law related to the implementation of the taxpayer’s subjective right to selfdefense. The article analyzes the law enforcement practice that reflects the problems of implementing this right. The author describes his own experience of non-compliance with illegal requirements of tax officials and related legal consequences. The author reveals a legal paradox and a conflict: on the one hand, the taxpayer’s ability to respond quickly to violations committed against him, on the other hand, the presumption of legality of actions and acts of tax officials. The author substantiates the idea that this right of the taxpayer is not supported by any guarantees. It is concluded that the taxpayer’s legal capacity to prevent illegal acts and actions of public authorities is illusory. The author’s personal observations are used as evidence. There is a need for explanations from the higher judicial authorities on the procedure and form of unhindered use of the right not to comply with illegal acts and requirements of tax authorities and their officials.

The article discusses the ecological functions of tax law and the “green” possibilities of legal regulation. Particular attention is paid to the problems of state policy in the field of environmental development of the Russian Federation and the issues of “greening” of Russian legislation on taxes and fees. The author notes that the greening of legislation is a long-established trend in the development of the Russian legal system. Its main directions are the active use of various tax instruments, including incentive tax benefits. The article shows that tax benefits are the basic tools for greening tax law and therefore act as the main way of influencing tax law to ensure environmental safety. They are aimed at encouraging the taxpayer to environmentally responsible lawful behavior. It is noted that the environmental function of taxation is implemented, as a rule, within the framework of the regulatory function of law. The article examines the environmental potential of some taxes and fees, presents the main tools for greening legislation on taxes and fees.

Issues related to tax benefits are an integral part of the stimulus function of taxes. The article is devoted to the analysis of doctrinal definitions of “tax exemption”, correlation of this concept with the term tax preference. The article provides a classification of tax benefits with practical examples.

For the purposes of the research the authors consider various approaches to definition of a “tax benefit”, the norms and law-enforcement practice substantiating differentiation of the mentioned concept and the term “tax preference” are investigated. A separate consideration of the provisions on taxation of innovative activities and IT-companies. In addition, the authors formulated a proposal to improve the legislation in this area.

The article discusses and analyzes the advantages and disadvantages of introducing a single tax account from January 1, 2023 for paying taxes, fees, penalties, fines and interest. The author gives the following concepts: UNS, total obligation, account balance, overdue arrears. The legislation fixing the introduction of the UNS is analyzed, the procedure for issuing payment orders, the sequence of debiting funds from the UNS are explained. Examples of disputes arising between the IFTS and taxpayers when using a single tax account are given.

Neutrality has always been a key principle of taxation, on the basis of which the economic and legal structure of value added tax (VAT) was initially formed. At the same time, the establishment of the obligation to register a foreign organization that provides electronic services to Russian consumers actually negates the effect of such a principle. The article deals with problematic issues of legal regulation of obtaining a VAT deduction by a foreign taxpayer provided for under the condition that contradict the VAT structure and put Russian and foreign taxpayer suppliers in an unequal position. Attention is drawn to the actual difficulties of identifying new digital phenomena from the point of view of their attribution to the objects of VAT taxation. It is noted that at present the problem of developing fundamental ideas on how to tax and administer the activities of foreign companies subject to VAT in the new digital realities at the Russian and supranational levels is significant.

The article analyzes the changes in the procedure for confirming the zero VAT rate in the procedure for customs export on the territory of the Eurasian Economic Union. The author considers the provisions introduced by the Federal Law (№ 173-FZ) The article highlights the most significant innovations of the simplifying amendments to the process of confirming the zero VAT rate for carriers of exported goods: the obligation to stamp customs authorities on a number of transport documents is cancelled. The issues of ensuring the unification of standards and certification of products, improving measures for the protection of intellectual property rights, taking into account the increase in the digital exchange of information between the countries — participants of the EAEU, are considered.

The development of technology in the modern world has led to a change in the form of money from commodity, metal and paper to digital. The digital ruble opens up new opportunities and prospects for the state in the 

field of financing public tasks and functions. One of these is the opportunity to solve the problem of cash security in the public sector of the economy, while avoiding inflation, as well as dollar and export-commodity dependence of the national currency. The article proposes to create two digital platforms based on the digital ruble: a closed one for servicing government payments and an open one for payments made on private consumer markets; the rules for converting the digital ruble are considered; the position on the digital ruble as a new revenue source for financing government purposes is substantiated. As a result, it is noted that the use of the full potential of the digital ruble is a factor that strengthens the internal monetary sovereignty of the state.

The article analyzes the current state of the financial market as one of the most important elements of the financial system. The ways and possibilities of further development of the financial market in the conditions of the strict sanctions policy of many states in relation to the Russian Federation have been studied. The article indicates the ways of further improvement of the financial market as one of the most important institutions that ensure national and economic security. It is noted that a large role in the regulation of the financial market is assigned to the Central Bank of the Russian Federation as a mega-regulator of financial markets. The paper also identifies certain segments of the financial market that are of paramount importance for the state and require modernization to the greatest extent, and which, according to the state’s plan, will contribute to ensuring a decent standard of living for the population. The main techniques and methods of regulation in the financial market are analyzed and it is concluded that in order to achieve the development of the main institutions of the financial market, it is necessary to ensure the economic security of the subjects of the domestic financial market, which is an urgent task of the state.

The article examines the emergence and development of criminal legislation on liability for violation of the laws and customs of war (the use of prohibited means and methods of warfare). The historical analysis of the origin and development of the concept of laws and customs of war, the emergence and development of criminal liability for violation of laws and customs of war is carried out. The historical emergence of international treaties on compliance with the rules of warfare, which subsequently served as the basis for establishing criminal liability for violation of the laws and customs of war, is investigated. It is concluded that the violation of the laws and customs of war is quite common in the world. This crime causes great harm to people, civilian objects, objects of cultural and natural heritage, which causes a high degree of its public danger.

This article is devoted to the concept of the monetary system. The paper analyzes the definitions of the monetary system given by the leading representatives of financial and legal science, offers the author’s view on the structure of the monetary system. Based on the results of the study, it was determined that the monetary system is a historically established and established by the law form of organization of money circulation, consisting of a set of banknotes in circulation, public authorities and other organizations involved in the organization of money circulation, technologies and methods of circulation regulation. national currency in cash and non-cash forms, starting from the moment of issue of banknotes into circulation (issue) and ending with the moment of their withdrawal from circulation, as well as operations with foreign currency and other objects that perform certain monetary functions.

The article deals with issues related to the formation and development of the securities market in the People’s Republic of China. The features of the financial and legal regulation of this market are studied, taking into account the concept of «One country, two systems». Attention is paid to the financial and legal regulation of the securities market in the Hong Kong Special Administrative Region of China. The genesis of the securities market of this territory has been studied. The author points out that Hong Kong, being previously a colony of the British Empire, retained the Anglo-Saxon legal system and financial and legal regulation of the securities market independent from mainland China. The article also discusses the further development of the cryptocurrency market in China and Hong Kong. The author notes that at present, due to unfriendly actions towards Russia by a number of foreign states and international organizations, Russian legal entities are becoming more interested in expanding cooperation with China, taking into account the «yuanization» of the world economy, which in turn confirms the need for further study regulation of China’s securities market.