Khorkina N., Стрелец П. С., Смирнова В. С., Вопросы государственного и муниципального управления 2026 № 1 С. 170–202
The article presents the analysis of public policy mechanisms for regulating the electronic cigarette market, as used in developed countries. The paper examines foreign experiences of managerial decisions aimed at reducing the prevalence of electronic cigarettes among populations in diff erent countries (including administrative, economic, informational and educational mechanisms); their costs and benefi ts are ...
Added: March 12, 2026
Канищева Н. А., Окомина Е. А., Leevik Y., В кн.: Практики менеджмента в российских компаниях. Том 3Т. 3.: М.: Издательский дом НИУ ВШЭ, 2025. С. 57–68.
The Migre Group, which includes Evolyutsiya Biznesa LLC and Maxim Yuryevich Anishchenko, an individual entrepreneur, produces microgreens in Veliky Novgorod. In 2023, the company moved to the Transvit technology park, receiving tax incentives. At the end of the year, Migre received a long-term partnership offer from a St. Petersburg restaurant chain. Maxim Anishchenko plans to ...
Added: February 23, 2026
Ахмадеев Р. Г., Kosov M., Агапова А. А. et al., М.: Общество с ограниченной ответственностью "Издательство "Юнити-Дана", 2023.
В учебнике представлены теоретические основы и прикладные аспекты налогообложения доходов и имущества физических лиц в Российской Федерации. Особое внимание уделено основным элементам налогообложения на основе изучения практических кейсов и с учетом специфики формирования порядка взимания и уплаты налогов физическими лицами.
Для студентов высших учебных заведений (бакалавриата, магистратуры, специалитета) по направлениям подготовки «Экономика», «Менеджмент», «Государственное и муниципальное ...
Added: October 22, 2025
Alexeev V., Байгушева Ю. В., Budylin S. et al., М.: Статут, 2025.
Настоящее издание представляет собой первый в истории отечественной цивилистики подробный научно-практический комментарий к нормам Гражданского кодекса РФ об объектах гражданских прав. Комментарий содержит детальный анализ общих положений об объектах гражданских прав, особенностей их правового режима и оборотоспособности, норм о вещах, ценных бумагах, нематериальных благах. Толкование комментируемых норм основано на личном профессиональном опыте авторов, существующих доктринальных ...
Added: October 6, 2025
Цифровые финансовые активы как объекты имущественных отношений: актуальные вопросы теории и практики
Polezhaev O., Новоселова Л. А., Власть Закона 2021 С. 75–91
В статье рассмотрены вопросы регулирования отношений, возникающих в сфере цифровых финансовых активов. Авторами освещены основные теоретические и практические недостатки введенного правового регулирования отношений, связанных с оборотом таких активов. Согласно авторской позиции, отечественный законодатель сформировал несколько моделей цифровизации прав, формирующих содержание ценных бумаг, характеризующихся непоследовательностью и противоречивостью. Не разработана последовательная система законодательного регулирования отношений, возникающих в ...
Added: October 1, 2025
Khusainov G., Юридическая наука 2025 № 8 С. 300–306
The article is devoted to the study of the phenomenon of legal nihilism in the crypto community, its historical origins, modern manifestations and ways to overcome it. The author analyzes the contradiction between the ideals of decentralization and anonymity underlying cryptocurrencies and the need for legal regulation in the context of the mass distribution of ...
Added: October 1, 2025
Selivanovskiy A., Закон 2025 № 7 С. 166–176
The article discusses the regulations for the accounting of nondocumentary securities, as well as the legal implications of various methods of accounting and procedures for transferring ownership rights to securities. ...
Added: September 3, 2025
Klementiev A., Вестник Пермского университета. Юридические науки 2024 № 3(65) С. 419–447
Introduction: there is no unity of approach to the concept of ‘derivative’ as a legal category in doctrine and in legislation. When defining the term ‘derivative financial instrument’, economists and financial experts base their definitions on the non-legal attribute of price derivativeness as well as on maturity of the assets. Purpose: to analyze approaches to ...
Added: October 2, 2024
Gleb P., Гао Ю., Право и политика 2020 № 3 С. 8–18
The subject of this research consists in the analysis of the experience of the People's Republic of China (PRC) on reform of the system of taxation of oil and natural gas extraction, which can present significant interest for Russian executive branch and researchers in the conditions of reform of Russian natural resource legislation, as well ...
Added: September 15, 2024
Khorkina N., Chetaeva K., Шпеко А. Д., Вопросы государственного и муниципального управления 2024 № 2 С. 183–210
The article is devoted to the analysis of public policy measures to promote the principles of healthy eating the population, which has become an integral part of the daily activities of public authorities and local governments in many developed countries. The authors identify the key determinants of people's dietary patterns; foreign experience of effective management ...
Added: May 6, 2024
Lyutova O. I., Актуальные проблемы российского права 2023 № 7 С. 62–70
The article deals with the modern problems of the development of legal regulation of tax administration, as well as the transformation of the content of the duties of taxpayers in the conditions of intensification of the use of artificial intelligence technology. It is noted that given the ambiguity of the normative and doctrinal understanding of ...
Added: July 19, 2023
Selivanovskiy A., Научно-образовательный портал «Большая российская энциклопедия», Россия 2023
Classification of securities, allocation of types of securities on the grounds that are important for determining their legal regime. Each type of securities has features associated with the rights to the paper and the rights arising from securities, the methods of their implementation, protection, etc. ...
Added: March 22, 2023
Ponamorenko V., Насырова Г. А., Кодашева Г. С. et al., Уголь 2022 № 4 С. 61–66
The publication addresses the impact of cryptocurrency mining on the energy security of the Republic of Kazakhstan and the Russian Federation, two of the top three countries in the world in terms of cryptocurrency mining. The article analyzes statistical data that reflect the dynamics of increasing cryptocurrency mining in the Republic of Kazakhstan and the ...
Added: January 29, 2023
Пономарева К. А., Вестник Московского университета. Серия 26: Государственный аудит 2022 № 2 С. 16–25
The article discusses the proposals of international organizations on the reform of transfer pricing rules. Both at the UN level and at the OECD level, very active activities are being carried out to develop new legal concepts and profit taxation methodology in the context of globalization. Some features of the approaches of these two organizations ...
Added: January 10, 2023
Изотов Ю. Г., М.: Издательство Проспект, 2021.
The monograph is a comprehensive study on the regulation of cryptocurrencies. The author considers the issues of the functioning of cryptocurrency systems, the features of the participants in cryptocurrency relations, characterizes the cryptocurrency as an economic value, an object of civil rights and an object of financial and legal regulation. The problems of taxation and ...
Added: December 13, 2022
Lapteva A., Скворцов О. Ю., Российский юридический журнал 2022 № 4 С. 110–120
The paper is devoted to the analysis of the investment regime of foreign securities admitted to the Russian stock market. The analysis is based on the postulate that domestic legislation regulates investment activity sector-by-sector or point-by-point. This also applies to such an area as the admission of Russian investors to purchase securities issued by foreign ...
Added: December 3, 2022
Tiutiuriukov V., В кн.: Мировая экономика в период больших потрясений.: М.: ИНФРА-М, 2022. Гл. 17 С. 446–474.
Налогообложение в современном мире ...
Added: October 24, 2022
Malbin D., Актуальные проблемы российского права 2022 Т. 17 № 6 (139) С. 82–89
Consolidating the institution of protection of a bona fide acquirer, the current legislation simultaneously established special rules for the recovery of funds and certain securities. The condition for the protection of the acquirer of such objects is good faith. Taking into account that ownership legitimizes the authorized person in relation to bearer securities, the acquirer ...
Added: June 21, 2022
Lapteva A., Журнал российского права 2022 Т. 26 № 4 С. 93–102
The article analyzes the legal regime of a new investment instrument - a digital certificate, which was introduced into Russian legislation recently. It should be stressed that the appearance of this investment instrument in Russian law is determined by the requirement to introduce digital rights (utilitarian digital rights) to the securities market. The requirement of ...
Added: May 11, 2022
Ахмадеев Р. Г., Балихина Н. В., Kosov M., М.: Общество с ограниченной ответственностью "Издательство "Юнити-Дана", 2020.
Представленный материал учебника объединен в два раздела - "Финансы корпораций" и "Налогообложение корпораций".
В первом разделе содержится материал, раскрывающий теоретические основы и практические вопросы функционирования финансов корпораций. Дается общая характеристика финансов организаций как элемента финансовой системы, рассматривается развитие этой экономической категории в современных условиях хозяйствования, раскрываются понятия "финансовые ресурсы", "капитал", "обязательства". Особое внимание уделяется современным методам ...
Added: October 30, 2021
Blanton R., Fargher L., Feinman G. et al., Current Anthropology 2021 Vol. 62 No. 1 P. 77–100
We demonstrate that good government, similar to modern liberal democracies, emerged apart from Western history or influence. This finding is counter to the conventional understanding that democratic state building is an expression of Western-inspired modernity. Yet, we argue, irrespective of cultural context or time period, good government policies and practices will be instituted when revenues ...
Added: October 23, 2021