The article analyzes the latest trends in the development of legal instruments to combat droppery among young people, taking into account changes in financial legislation, including the expansion of the powers of Rosfinmonitoring of Russia to suspend operations with cash and other property, the introduction of criminal liability for the transfer of electronic means of payment or access to it to another person out of self-interest for the commission of illegal transactions and the commission of illegal transactions when receiving funds for electronic means of payment at the direction or in the interests of another person out of self-interest.

The article discusses ways to combat droppery by the Central Bank of the Russian Federation, including through the introduction of a single centralized platform for detecting droppers — “Antidrop”, the creation of a unified payment card accounting system.

This article examines the evolution of the institution of financial security within the financial legal system. Based on an analysis of strategic documents and doctrinal approaches, it substantiates the transformation of the understanding of financial security: from its traditional consideration as an element of state economic security to its recognition as an independent legal institution. The paper identifies the contemporary specifics of financial security threats, driven by the digitalization of the financial sector. The author analyzes the escalation of risks traditionally associated with personal financial security to the level of macroeconomic threats, driven by the rise of IT crimes and changes in law enforcement practices. Based on a summary of legislative, organizational, and technical measures taken in recent years, the author concludes that a new system of legal regulation aimed at ensuring financial security in the context of the digital development of the financial system.

This article analyzes changes in the practice of applying state duties. It examines the legal and economic issues surrounding the collection and regulation of state duties. It identifies a causal relationship between state duties and the country’s financial security. However, as recent law enforcement practice demonstrates, this fee serves not only a fiscal but also an important regulatory function, indirectly influencing the development of the financial system and key areas of state and societal activity. The article also highlights some specific aspects of applying state duties.

Artificial intelligence technologies are having a significant impact on the fi nancial system of the Russian Federation. The financial sector is a leader in the implementation of digital technologies in professional activities. The development of the national financial market infrastructure is associated with the application of innovative developments and the development of technological solutions in the provision of financial services, which contributes to the goal of strengthening the state’s financial system.

This article analyzes the differences between these types of monitoring in terms of their subject matter, object, objectives, and methods of legal regulation, based on law enforcement practice and doctrinal positions. It is demonstrated that the unified intersectoral institution of public financial control is characterized by a number of common monitoring concepts and preventive objectives, while the components of this intersectoral institution possess independent legal natures due to their classification within different branches of public law (financial, budgetary, tax, and administrative law). Furthermore, it is substantiated that financial monitoring in the area of AML/CFT is of a law enforcement and preventive-supervisory nature, while tax monitoring combines features of a control and “partnership” model of interaction between the tax authority and the taxpayer, and treasury monitoring represents a current (authorizing) method of internal financial control. The author proposes a classification and argues for the need for a doctrinal distinction between types of monitoring to avoid confusion between their legal regimes.

The article examines the impact of the special military operation (SMO) on the development of budgetary law theory and the modification of budgetary legislation in the Russian Federation. The authors analyze the content of legal and economic categories related to the state’s participation in military operations, including “military economy”, “military budget”, “military expenses”, “military finances”, “extraordinary state expenses”, and others, highlighting their relevance to modern budgetary law concepts. The paper concludes that the special military operation is an effective factor in modifying the state’s budgetary activities, changing the priorities in financial planning and the budget process, as well as in the formation and use of public and private finances. Domestic and international processes have influenced budgetary law, placing it under the influence of military needs to ensure national interests and protect the security of the state and its population.

Currently, the study of the legal basis for public financial debt obligations arising from public borrowing in a historical context appears particularly relevant, given the emerging issues surrounding the repayment of Russia’s public debt incurred during various historical periods. Specifically, a problem has arisen with the claims of an American investment fund against the Russian Federation for the collection of debt on Russian Imperial bonds. This raises a number of legal questions regarding such relationships and the formalization of legal succession. The authors come to the conclusion that it is necessary to improve the legal regime of financial debt obligations, taking into account the specifics of national legislation, the conditions for issuing bonds, determining the total volume of loans and the limit on the expenditure part associated with the payment of amounts due on debt obligations.

This article analyzes the technological levy as a new form of mandatory fiscal payment. The author examines its legal nature, its position within the system of mandatory payments, and the specific features of its legal composition. Particular attention is devoted to classifying the technological levy as a non-tax fiscal payment, as well as to the consequences associated with this classification. The author concludes that the non-tax form chosen by the legislature facilitates the earmarking of revenue for specific purposes; however, it simultaneously poses significant risks to payers by diminishing the level of legal safeguards available to them. The article also separately addresses issues concerning potential double taxation, the similarities between the technological levy and indirect taxes — specifically the recycling levy — and the danger of establishing a parallel system of mandatory payments operating outside the framework of tax legislation. The author concludes that the continued expansion of sector-specific fiscal levies is counterproductive in the absence of comprehensive codification and a thorough assessment of the aggregate fiscal burden placed upon payers.

The article examines the gambling tax in the context of the changes made to the tax and fee legislation of the Russian Federation and the budget legislation of the Russian Federation since January 2026. The gambling tax has been classified as a federal tax and fee and is defined as a source of tax revenues for the federal budget, which is intended to increase the revenue side of the budget in order to cover increased expenditures under certain sections of the budget classification. The paper defines the legal dimension of the gambling tax in the current period, examines a number of historical aspects of the formation and development of gambling taxation in relation tothe provisions of budget legislation, and identifi es and characterizes possible risk factors in achieving the state’s fi scal goals. The paper also proposes measures to overcome and eliminate risk factors and ensure the eff ectiveness of existing fi scal regulation measures.

The article raises a number of debatable issues concerning the legal regulation of cash circulation in the Russian Federation in connection with the Main Directions of its Development for 2026—2030 approved by the Bank of Russia. The problem is examined through two cross-cutting analytical axes: guarantees of legal certainty for participants in the cash circulation market and the protection of the rights of consumers of financial services. The author argues that the existing regulation of the cash-in-transit market is incomplete, raises the question of the legal nature of the regulator’s strategic and programme acts, points to the lacuna in the legislation on critical infrastructure of cash circulation, to the underdeveloped mechanism of liability for unjustified refusal to accept banknotes and coins of the Bank of Russia, and to the absence of a legal regime governing banknote-like items. The relationship between the cash and digital forms of the national currency following the introduction of the digital rouble is discussed. Proposals de lege ferenda are formulated, aimed at enhancing legal certainty for business and at expanding the guarantees of citizens’ rights in the sphere of cash payments.

This article analyzes the principles of supervision of non-credit financial institutions. The author proposes a classification of supervision of non-credit financial institutions and establishes that the activities of supervisory entities adhere to general and specific principles enshrined in international and national instruments.

The article focuses on the analysis of decisions of the Board of Directors of the Central Bank of the Russian Federation (Bank of Russia) as sources of the financial-legal regulation of operations on the Russian securities market. The paper provides examples of such decisions, and the author identifies their various classifications, according to which these documents of the megaregulator’s governing body can be approved. Moreover, based on the analysis of the regulatory framework in the field of financial-legal regulation of the state stock market, the author concludes that since 2022, several Decrees of the President of the Russian Federation have granted additional powers to the Bank of Russia in this area, which allow megaregulator to promptly implement the necessary regulation in this market, taking into account the significant volume of sanctions which were illegally initiated by unfriendly states and organizations in relation to our country.

This article examines the compliance of the principles of currency regulation and currency control enshrined in Federal Law No. 173-FZ of December 10, 2003, “On Currency Regulation and Currency Control”, with the state’s primary objective in the currency sphere, namely, ensuring the stability of the national currency. It also highlights the need to reconsider those principles that are deemed inappropriate in the current context. This article emphasizes the priority of economic measures in implementing state policy on currency regulation and the elimination of unjustified interference by the state and its agencies in the currency transactions of residents and non-residents. The principles of unified foreign and domestic currency policies of the Russian Federation, as well as the unified system of currency regulation and currency control, are fully consistent with ensuring the stability of the national currency.

The article analyzes the formation and development of legal regulation of banking activities in Ethiopia. Special attention is paid to the recent reforms in the legal regulation of Ethiopia’s banking sector. The article concludes that in carrying out banking regulation and supervision, the National Bank of Ethiopia places particular emphasis on the stability of banks and the protection of depositors’ rights. Recent banking reforms have opened the door for foreign investors to participate in Ethiopia’s banking sector. Significant market-oriented changes have taken place in the area of currency regulation. Free economic zones are being established and developed in Ethiopia. A distinctive feature of the development of banking activities in Ethiopia is that Islamic banking has a strong influence on it.

Interest in various aspects of the Islamic Republic of Iran’s functioning is growing amid the prolonged negative economic consequences of foreign sanctions. The primary source of state revenue is tax revenue, a key element of any financial system. This article examines the specifics of Iran’s tax system, including the interaction of religious legal principles and modern fiscal mechanisms, and focuses on the provisions of tax legislation. Particular attention is paid to the structure of direct and indirect taxes, the specifics of determining the tax base for various income categories, and specific aspects of legal tax regulation. The final section examines the tax dispute resolution system, characterized by a multi-stage procedure and the participation of collegial bodies. It concludes that the Iranian tax regulation model is highly institutionalized, owing to a combination of religious, legal, and economic factors.

Indonesia, a dynamically developing country in the Global South, a leading member of ASEAN, and the world’s largest Muslim country, became a full member of BRICS in 2025. The country’s economic achievements are largely due to its efficient tax system and stable tax legislation.

This article examines the system of tax law sources in Indonesia. It identifies its characteristic features and analyzes its main elements: constitutional provisions, uncodified tax laws, international treaties, and regulations issued by the Ministry of Finance and the Directorate General of Taxes. The state’s tax policy is aimed at both ensuring a favorable investment climate (maintaining the stability of tax legislation, creating free trade zones with preferential tax regimes, etc.) and maintaining acceptable social standards through the implementation of the “gotong royong” ethic of social mutual assistance in tax legislation, which implies exemption from taxation for low-income groups.

This article examines the financial and legal status of the “Circle of Kindness” Foundation for the Support of Children with Severe, Life-Threatening, and Chronic Diseases — including Rare (Orphan) Diseases — (hereinafter referred to as the Foundation). The author demonstrates that the establishment of the Foundation was necessitated by the need to implement specialized financial mechanisms to ensure the provision of high-cost medical care to children, a priority area of social protection. Particular attention is paid to the dual nature of the Foundation: organizationally, it functions as a decentralized extra-budgetary fund administered by a non-profit unitary organization; yet financially, it remains largely centralized (specifically due to the statutory codification of its funding sources within budgetary legislation). The article analyzes the specific features of the budgetary and tax regulation governing the Foundation’s activities, including the issue of reconciling its specialized funding rules with the principles of general budget coverage and the prohibition against the individualization of tax benefits.

This study examines the mechanism of mutual agreement procedures for tax monitoring as an alternative method of tax dispute resolution. It is noted that tax monitoring is of interest to both the state and the largest taxpayers. The study identifies the characteristics of alternative tax dispute resolution and the characteristics of the mutual agreement procedure conducted as part of tax monitoring as a specific form of tax control. The author concludes that the mutual agreement procedure for tax monitoring meets the characteristics of an alternative method of resolving tax disputes. Based on the successful practice of concluding settlement agreements between the taxpayer and the tax authority, author proposes to engage a mediator and/or other intermediary-facilitator during the mutual agreement procedure. This mediator can ensure independence and neutrality during negotiations in order to reach mutual agreement regarding the tax authority’s disputed reasoned opinion.