The article analyzes the tendency to expand the subject of financial and legal regulation in modern conditions, which is due to objective reasons, which, in particular, include the increase and complication of relationships between subjects, informatization of the financial sector, all areas of financial activity, the emergence of new types of social relations, which objectively need to be regulated by financial law and which include the formation of decentralized non-state monetary funds, but intended to ensure public interests. The emergence of new groups of relations in areas not previously regulated by financial law, in particular in the financial market, which in modern conditions are also becoming the subject of public law, including financial, regulation. The changes taking place are also associated with new characteristics of the method of financial law. Emerging new financial relations are objectively included in the functioning of the financial system of society, which in turn influences the construction of the system of financial law, its complication, characterized by the emergence of not only new institutions, but also sub-sectors of financial law.

The article is devoted to the formulation of the author’s approach to the definition and structure of the modern system of financial law of the Russian Federation. Financial law, like any other branch of Russian law, has its own system, the definition of the content of which, unlike most branches of Russian law, is complicated by the lack of a single codified regulatory legal act and the presence of a regional and local level of legal regulation. The article examines both the classical approach to the system of financial law and new innovative approaches associated with the restructuring of its individual elements. The system of financial law in the article is considered both horizontally and is divided into general, special and special parts, and vertically and is divided into federal, regional and municipal financial law. In the course of the study, the author concludes that many modern changes in the system of financial law are local in nature and are associated with the author’s position of a particular researcher. The author adheres to the classical approach to the system of financial law, since this, in the author’s opinion, will ensure stability and uniformity of educational programs implemented in educational institutions, which should qualitatively affect the teaching process.

Taking into account the development of the concept of the “service state”, it is proposed to analyze the possibility of defining illegal forms of financial activity of the state. Foreign and domestic science consider the organizational activities of the state by building client relations between the state and society using various information technologies that allow providing state and municipal services. In this regard, it is appropriate to talk about the services provided related to the financial sector. The author concludes that: a) although the legal forms of financial activity of the state are predominant, nevertheless, non-legal forms are developing in the context of digitalization of public administration; b) non-legal forms of financial activity of the state should include: the portal of public services of the Russian Federation; a unified information system in the field of procurement; personal account of the taxpayer; unified portal of the budget system of the Russian Federation “Electronic budget”.

Having embarked on the formation of an “ecological civilization”, the People’s Republic of China pays special attention to environmental legislation, the creation of a modern system of “green” economy and “green” finance. The effectiveness of legal regulation of environmental relations largely depends on the availability of financial guarantees of relevant environmental standards. One of these guarantees is the environmental protection tax, recently introduced in the fiscal system of the People’s Republic of China.

The article analyzes the main elements of this tax — taxpayers, the object of taxation, rates, the procedure for calculating and paying, system of tax benefits. Special attention is paid to the specifics of tax administration, the organization of cooperation between tax authorities and environmental protection authorities, the interaction of tax control and environmental monitoring.

The scientific work is devoted to the current state of the Russian financial system. The first part of the study provides empirical data on budget revenues and expenditures as a macro-legal institution in characterizing the state of the Russian financial system. In the second part — new vectors of legal regulation of the financial market — an attempt is made to resolve the academic dispute about the core consolidation of state and municipal borrowing from the position of goal-setting of the financial market.

The key characteristics of the legal status of public legal entities as subjects of financial law are publicity, authority, sovereignty, as well as the financial basis. Within the framework of financial activity, the unity of the system of public power and federally determined separation of powers between levels of government are combined. In this regard, it is especially important to determine the legal personality of public legal entities in financial law. Based on the analysis of the norms of the Constitution of the Russian Federation, as well as the norms of financial law, it can be concluded that of all types of financial legal relations, the Russian Federation independently participates only in budgetary legal relations. In budget law, the state has not only responsibilities for regulation, distribution and control, but also rights, among which the main thing is the right to its own budget. The federal budget is not the budget of any authority that drafted or adopted it, but represents a form of education and spending of funds throughout Russia, and in this context covers all subjects of law at the level: public entities, authorities, legal entities and individuals. Consequently, through budgetary powers, the Russian Federation interacts with all subjects of financial law, involving them, directly or indirectly, in legal relations regarding public funds.

Within the framework of the presented article, the system of strategic planning documents at the federal level in the desired area (financial market) is analyzed, on the basis of which the influence of these acts on the emergence and functioning of financial and legal institutions, including those of a complex nature, is clarified. The position is substantiated, according to which, through strategic planning documents, the purposefulness of financial activities is ensured, its compliance with the general long-term tasks of the state at the present stage. It is concluded that these documents, unlike a number of general and special principles of financial law that have not found normative consolidation, being formally defined, act as a vector for the creation and improvement of financial and legal norms. The assumption is confirmed that through the analyzed documents, the subsequent implementation of the principles of financial law is ensured both from the point of view of goal-setting and from the point of view of financial security of the relevant actions. The special role of the annual messages of the President of the Russian Federation to the Federal Assembly of the Russian Federation as a starting point for further development of legislation and management decisions in the field of financial activity is substantiated.

The present article is devoted to the consideration of issues related to the legal peculiarities of formation and use of the main sovereign fund of the Russian Federation in the conditions of economic crisis. The basis of the research is the objective needs of modern Russian society in achieving the national development goals of the state and in the inviolability of its sovereignty, which determines the special relevance of the effective functioning of the National Welfare Fund of the Russian Federation to counteract the sanctions pressure of unfriendly countries. It has been established that the National Welfare Fund of the Russian Federation can be considered from different positions as a multidimensional concept: as a type of economic relations, as a special-purpose fund of money formed within the federal budget, as a set of interrelated specialised powers of public authorities and as one of the key primary methods of budget regulation. In the course of the conducted research some aspects of legal regulation of public relations on the formation, distribution and use of the National Welfare Fund of the Russian Federation, which need to be updated and modified, have been identified. Conceptual proposals aimed at doctrination and regulation of the specified groups of public relations in the norms of financial law are formulated.

The article identifies the elements of the control system, on the basis of which the organizational and functional structure of control monitoring as a method of internal state financial control is disclosed. The definition of the budgetary procedure is given and, based on the powers of the internal state financial control body, the budgetary procedures within which control monitoring is carried out are specified. The subject of control monitoring has been defined, which is to ensure that the object of control complies with the rules of accounting, preparation and provision of accounting (financial) statements, fulfillment of the terms of contracts (agreements) for the provision of budgetary funds, provision of reports on the implementation of state programs and government assignments, etc. The implementation of the powers to conduct control monitoring is carried out through operational and proactive interaction between the objects of control and the Federal Treasury through automated (information) systems, which allows you to receive real-time data on the use of financial resources and form a motivational opinion on the need to adjust the financial and economic activities of the object of control.

This article analyzes the legal features of the budgets of state extra-budgetary funds as targeted centralized funds. The legal status of state extra-budgetary funds as legal entities is characterized, and attention is paid to the issue of their organizational and legal form. It is concluded that the Social Fund of Russia, its bodies and divisions constitute a centralized system, however, the system of the Compulsory Medical Insurance Fund and territorial funds, which have significant powers, is decentralized. In addition, general issues of budgetary regulation of funds are considered: the procedure for drawing up and approving budgets, types of income and expenses that assume a targeted nature, the formation and approval of reporting documentation.

The article, based on the results of the research conducted by the author, identifies the basic requirements for the formation of state and municipal tasks of state (municipal) institutions, and also analyzes the regulations that consolidate them and influence the assessment by budget control authorities of compliance with the procedure for the formation and execution of state and municipal tasks. The features of the legal regulation of the formation of the task and the requirements for it are analyzed, related to the level of public legal education — the founder and the sectoral characteristics of the activities of the institution itself. It is stated that the values of performance indicators and acceptable deviations from their achievement are not always the same for similar or analogous services in different industries, which should be taken into account when determining whether a violation has occurred. The author examines the legal basis for holding people accountable for violations related to the formation and execution of an assignment, including its financing from the budget. Based on an analysis of legal norms and judicial practice, some features of the approaches of control bodies and courts to assessing such violations are highlighted.

In the article proposed to adapt the Chinese experience of mediation in relation to the alternative resolution of tax disputes in Russia. The authors study the legal regulation of Chinese people’s mediation, its principles and the procedure for the formation and free implementation of people’s conciliation commissions in China. In the article the authors substantiate the existence of the principle of accessibility of mediation in the system of mediation principles in China. The authors make proposals for introducing the principle of accessibility of the mediation procedure in the tax sphere, establishing special requirements for tax mediators (consultants), and defining a mechanism for state financing of the mediation procedure, the participants of which are individuals.

The article is concerned with the application of tax benefits established for organisations in the field of information technology. The article analyses the conditions for the application of manoeuvre benefits in the IT industry. For the purposes of the research, the authors consider topical problems related to the qualification of certain types of revenue in the income from the IT activities. In addition, the authors formulated a proposal to improve the legislation in this area.

It is pointed out that income from IT activities does not include income received from the use of computer programmes and databases connected with the receipt of banking and financial services. However, the legislation of the Russian Federation does not contain a precise definition of the concept of “financial service” and there is no concept of “banking service” at all.

The article discusses the experience of introducing client-oriented models of tax administration using the example of Canada and other foreign countries. The strategic priorities of the model, a number of programs and initiatives for Canadian taxpayers, and foreign practices for collecting feedback are analyzed. It is concluded that a client-oriented approach contributes to the creation of an atmosphere of partnership, mutual trust and cooperation. Based on the experience studied, recommendations are being formulated for introducing the principles of client-centricity into the activities of the Federal Tax Service of Russia.

Fiscal and other payments are divided into internal and external, which are subject to certain legal regulation. External fiscal payments are applied when goods are moved across the customs border of the state (territory).

Since the status of a subject of international law depends on the attitude (decision) of other States and territories, it is natural to assume that in the case of an unrecognized state there is some specificity of the legal foundations and composition of external fiscal and other payments.

This is true, but in terms of legal regulation, it is obvious that due to the lack of recognition as a subject of international law, some territories have a limited number of individual sources, for example, trade agreements.

An unrecognized state may be a member of an international organization. Apparently, being within the global trading system is important for the composition of external fiscal and other payments, but not for the legal framework. In the given article, an attempt to comprehensively consider the legal foundations, as well as the composition of external fiscal and other payments of the Republic of China (Taiwan), with the identification of features accompanying the status of an unrecognized state, is made.

The article is devoted to new opportunities for using digital technologies of the Federal Tax Service, analysis of changing, in connection with this, requirements for accounting programs, innovative methods of conducting analytical work of tax authorities to identify deviations and gaps in key reporting indicators, financial statements provided by taxpayers with others available to tax controllers , databases. Within the framework of the article, the author reveals changes in tax and financial reporting requirements that came into force in 2024 and provides recommendations regarding possible risks that the Federal Tax Service pays attention to during desk audits. The author also formulates how taxpayers should act in order to protect their organization from claims and sanctions of the Federal Tax Service.

The digital transformation of the obligation to calculate and pay taxes is a step-by-step process, and each of the periods of development of legal regulation on the payment of taxes corresponds to its own characteristics and trends. In the course of the study, three stages of the development of new provisions of tax legislation on the payment of taxes related to the digitalization of the economy were identified: automation (informatization), digitalization itself and robotization, involving the introduction of artificial intelligence technology. The author points out the peculiarities of the introduction of digital services of the Federal Tax Service of Russia in the process of calculating and paying taxes, and also emphasizes the strengthening of the trend of tax (fiscal) unitarianism in connection with the introduction of a single tax payment mechanism. In the context of the relationship between the blockchain and the transformation of the Federal Tax Service of Russia into a digital platform, an analysis of the development of the concept of “smart” taxation is provided. To characterize the stage of robotization of the fulfillment of the duty to pay tax, examples of the use of artificial intelligence in the field of taxation are given, and attention is also drawn to the value of introducing the principle of human-centered use of artificial intelligence in tax relations.

This article is devoted to the consideration of issues related to the possibility of hedging risks using digital currencies and digital financial assets. The authors analyze the essence of hedging as one of the key factors of commercial activity, analyze its current legal regulation, identify financial risks that can be hedged, as well as the prospects for using digital assets as a risk management tool. The authors also determine some real cases of hedging transactions using digital assets.

The authors believe that building a system of legal regulation in relation to hedging with digital assets should be aimed, first of all, at distinguishing hedging transactions and speculative high-risk transactions with financial instruments arising on the market.

The article discusses some issues of sanctions restrictions imposed by the countries of the collective West on the Russian financial market after the start of a special military operation in Ukraine. The article describes the impact of these sanctions on the functioning of the country’s stock market, as well as anti-sanctions measures taken by government agencies. Based on the identified issues, some conclusions and proposals for improving the legal regulation of the stock market in order to ensure the state sovereignty of the country are formulated and substantiated.

The article pays attention to integration processes in the postSoviet space. The author reveals the specifics of the legal regulation of the Union State of Russia and the Republic of Belarus, as well as such an economic association as the Eurasian Economic Union (EAEU). The work reveals the powers of the bodies exercising control and supervisory powers in the stock market. The specific features of supervision in this market are also discussed. It is noted that the securities market of Belarus is underdeveloped and is focused primarily on Russia. The author believes that in modern conditions, Russian companies are becoming increasingly interested in deepening cooperation with organizations from this state.

The problem of subordinate rule-making is one of the most pressing in the theory and practice of financial law. This is explained by a number of reasons, one of which remains the need to build an internally consistent system of financial and legal regulation. Decrees of the President of the Russian Federation occupy a special place in this system due to its special position in the mechanism of state power. At the same time, the legal nature of the decrees has not been sufficiently studied and requires additional research. The subject of the study is the legal nature and role of Decrees of the President of the Russian Federation in the context of increasing restrictive measures (sanctions) on the part of unfriendly countries. The regulation of financial and legal relations through Decrees of the President of the Russian Federation is analyzed, reflecting the problems of theory and practice.

This article analyzes and compares doctrinal definitions of the concept of “green finance”, as well as related categories. The author proposes to distinguish between private law and public law approaches to defining the category under consideration. It is determined that from the perspective of a public law approach, “green” finance should be understood as social relations arising in the process of accumulation, distribution (redistribution) and use of funds from state and municipal centralized and decentralized funds of funds aimed at financial support for environmental protection, as well as the implementation of financial control in this area.