The paper is devoted to the prospects of transformation of the idea and concept of law as a result of technosocial systems development. The author reconstructs genesis and evolution of technosocial systems and substantiates the thesis about connection between these systems and the prospects of understanding the nature and meaning of law. The paper analyzes the latest developments of management theorists, sociologists and philosophers that reveal new contours of the nature-society system and theoretical and legal significance of conclusions to which they lead. The author pays special attention to the correspondence of the orders of action and the orders of knowledge in conditions that are determined by the disciplinary matrix of the science and scientific knowledge, as well as the interaction between theoretical discourse and social practices. In this context, the paper analyzes the impact of technosocial systems on legal awareness, legal worldview, rulemaking and law enforcement practices. The author makes a hypothesis about an essential change of law under the influence of digitalization of social life, hybridization of knowledge and its disciplinary transformation. The author focuses on cultural and historical determinism of the ideas and ideals of humanism and highlights the connection between the natural-scientific revolution of Modern times and the concepts of natural law and social contract. The author analyzes Michel Serres’ concept that proposes to supplement the social contract with another contract — the contract with nature. Another "thought experiment" suggests an essential change in the idea and concept of law.

The paper discusses the concepts of digital services taxation proposed by the Organization for Economic Cooperation and Development (OECD) and the United Nations. The paper analyzes similarities and differences between the concepts under consideration. It is noted that the purpose of the measures proposed by the OECD and the UN to solve tax problems of the digital economy is to determine the taxable connection (revision of the concept of permanent representation and assessment of whether data collection and monetization lead to value creation for transfer price setting). According to the results of the study, it is concluded that the main problem in finding the optimal solution for the taxation of income from digital services is the inconsistency of the actions of the international community. The OECD’s two-component approach focuses on new rules for profit sharing. The UN approach is aimed at simplifying administration, which makes it possible to implement it more widely, especially in developing countries. In addition, the paper proposes the prospects for the development of tax regulation in Russia in the context of new international regulation.

The paper aims to analyze how tax law encourages citizens to play sports. The right of citizens to receive a tax deduction for sports expenses that entered into force on 1 January 2022, in the author’s opinion, needs to be significantly improved, since the expenses under consideration do not always mean sports activities. Digital fixation is offered in a special application for sports activities. In addition, independent sports activities remain outside the framework of this system, which violates the principle of equality of taxpayers. The paper suggests the idea of encouraging independent sports activities and passing RLD standards through tax measures: for citizens who play sports on their own, it is necessary to provide for the right to a deduction for personal income tax, but not in connection with expenses, but when passing certain standards. The author believes that strengthening the health of the population due to sports and a healthy lifestyle will repeatedly pay off the tax expenses of the state associated with the use of innovative tax measures to facilitate healthy lifestyle.

The paper is devoted to the general theoretical analysis of the social dimension of public financial activity. The paper analyzes such fundamental categories for financial law as finance and financial activity. The paper criticizes the liberal approach to economic management, which involves minimizing the role of the state. According to the author, over time it becomes more and more obvious that the "invisible hand of the market" cannot ensure normal functioning of the economy in the public interest. Private finance serves only private interests. Medicine, education, culture are areas that, as a rule, cannot bring significant profits to entrepreneurs. A social character is inherent in modern public financial activity, which largely characterizes the current stage of development of financial law as a whole. In this regard, the author highlights a fundamental role of public financial activity in the development of the social sphere in the Russian Federation.

Artificial intelligence (AI) technologies are gradually becoming a part of our everyday life. From the category of elements of science fiction, they have moved into the category of elements of public administration, law enforcement, technology, and culture. The study is devoted to the problems of using AI in the system of justice. The author identifies current opportunities for implementing AI in court proceedings, explores the world experience and the content of discussions about the limits of such implementation. As a result of generalization of the existing ideas about the use of AI in justice, three concepts are identified — conservative, extensive and intensive, each of which represents the future of the judicial system in its own way regarding the development of information technologies. The conservative concept is focused on deepening digitalization of the judicial system and development of electronic justice. The extensive concept implies limited use of AI in the justice system without its direct participation in decision-making, but only with the aim of facilitating the work of judges. The intensive concept involves in-depth implementation of AI in the justice system, when AI either works on a par with a judge, or, more or less, replaces the judge.

Relations in the field of creation and use of «artificial intelligence» and «artificial intelligence» technologies are diverse. In the field under study, in particular, contracts are applied to provide paid services. The paper defines the types of relations for the provision of services in the field of the use of «artificial intelligence» and «artificial intelligence» technologies and determines their essential features. The author analyzes cases from business practice – certain types of contracts in the field under study. The study provides a critical assessment of their content and identifies inaccuracies and proposes ways to adjust the content of such contracts. The author investigates the problems related to granting an exclusive right to «artificial intelligence» (or «artificial intelligence» technology) providing paid services and problems related to electronic data exchange and ensuring confidentiality of information. The paper defines a legal nature of the agreement on the provision of remote access to software using SaaS technology, identifies the features of its content, and gives practical recommendations for drafting contracts of this type.

The paper is devoted to the study of the issue of information intermediation in the digital environment, determination of the place of the aggregators’ owners in the system of consumer relations and development of a general rule aimed at creating a uniform formula for determining the scope of rights, obligations and limits of responsibility of digital intermediaries in consumer legal relationships.

Based on the conducted research, the author concludes that consumer relationships when transactions are made with the participation of the owners of aggregators indicate the existence of such a phenomenon as digital (online) intermediation, the manifestation of which has characteristic features depending on the degree of influence (involvement) of the activities of the owners of aggregators on the direct participants of such relations, i.e. on entrepreneurs and consumers. It is also noted that the role and function of a digital intermediary are made dependent on the involvement of the latter in the relationship between merchants and consumers. In order to determine the scope of rights, obligations and limits of responsibility of digital intermediaries, it is permissible to use the following formula: the greater the  involvement of a digital intermediary in the relationship between entrepreneurs and consumers, the more rights, duties and responsibilities arise for the intermediary when interacting with direct participants in consumer relations.

The paper considers the problems of using cloud gaming technology. The author defines cloud gaming and explores three main models according to which remote access to games can be provided: software as a service, a platform as a service, and an infrastructure as a service. The author examines two blocks of issues that arise when using cloud services for games. In particular, taking several cloud gaming services as a case study, the author examines the following issues from the field of intellectual property: communicating to the public and reproducing computer games and contract law regulation of relations between a cloud services’ operator, a player and a rightholder. The paper highlights the legal nature of a relationship between the cloud services’ operator and the player and elements of the corresponding contract. It is concluded that the current legal regulation allows the parties involved to resolve most issues in this area.

The paper makes an attempt to comprehend the potential of sanctions compliance for the purpose of preventing or minimizing business risks for Russian companies under the conditions of sanctions pressure of the collective West. Based on the analysis of regulatory and doctrinal sources, it is shown that this type of compliance under consideration, on the one hand, is based on official documents and, on the other hand, it involves development of a unique system of measures taking into account the geographical, sectoral, and other specifics of the activities of a particular commercial organization. The authors define characteristic features of the modern legal regulation of the economy in Russia. The paper substantiates an opinion that the measures taken are aimed at reducing the impact of foreign sanctions, and, in the long term, they will lead to the development of the Russian commodity market, reducing the level of dependence of the domestic economy on foreign goods and technologies. Taking into account different approaches, the authors characterize a sanctions regime as either a special regime or an extraordinary regime. The conclusion is made about its subsequent transformation into an ordinary one. The paper provides understanding and meaning of sanctions compliance. It also explains conditions for the development of sanctions compliance policy by commercial organizations. The authors give a model of sanctions compliance indicating the key features of the latter and characterising various organizational forms of sanctions compliance. The authors also outline prospects for its further development in Russian companies.

The active integration of ESG assessment into business processes of various states is drawing attention to the issue of developing an integrated rating system for various types of project activities, depending on the level of non-financial risks in the environmental, social and corporate environment in the Russian Federation. The author raises a question on the risks of the rating procedure for information obtained due to the ESG assessment. Following the studied foreign experience, the types of project safety assessment are determined depending on the different bases of differentiation. Based on the results of the analysis, the author makes a conclusion about the preference for a personal choice of a particular assessment model, depending on the purpose of the assessment. The author also concludes that there are no clearly established regulatory grounds for differentiating ESG assessment methods, and therefore each sovereign entity has the right to develop its own types and methods for assessing project safety, adhering to the general ESG concept aimed at sustainable development of economies around the world.

The current Russian legislation is characterized by the absence of a systematic approach to the regulation of legal arrangements involving economically interdependent property turnover subject. This is primarily due to the fact that business groups are not recognized as independent subjects of law due to the dominance of the traditional civil law principle of autonomy and independence of each legal entity. However, this approach does not meet the realities of business relations. This is especially evident in insolvency arrangements, in which «one debtor – one procedure» principle prevails. In this regard, more and more proposals arise as to recognize an enterprise group as an independent subject of insolvency (bankruptcy) cases. At the same time, it is precisely answers the question of whether an enterprise group is a legal entity that can be called the starting point for further building the entire system of legislative regulation of insolvency arrangements with their participation. The purpose of this paper is to study such a feature of an entrepreneurial group as legal personality. The paper highlights and analyzes the main doctrinal approaches to the problem of the legal personality of business associations. The author makes a conclusion about the relative legal personality of business groups, according to which business groups exist as a single subject of law only if there are features defined in the law.

Applying the retrospective analysis the author establishes the source and time of occurrence of the terminological group "branch, representative office and other separate business unit of the organization" in the legal regulation of labor relations. The emergence of such an entity as a separate business unit in the sphere of labor is associated with a change in priorities in the organization of the activities of legal entities. Historical background and theory of organization leads to the conclusion that the need of a legal entity to expand opportunities for external interaction, including due to a change in the geography of activity, can be satisfied through the creation of special units. Special units are separate units of the organization and differ from remote divisions and workplaces in their purpose. The author formulates material and formal signs of special units. The author proposes to consider the terminological group used in the labor sphere as a method of generalizing single-order formations. It is proved that the application of the generalization technique does not create a new concept in the labor sphere but requires the establishment of clearer boundaries.

The paper is devoted to the analysis of the debatable question of whether the provisions of the Code of Criminal Procedure of the Russian Federation on investigative jurisdiction, including substantive jurisdiction, apply to the stage of initiating a criminal case, including the issuance of a decision to refuse to initiate a criminal case, or whether they apply exclusively to the stage of preliminary investigation. It is shown that the jurisdiction of various bodies of preliminary investigation is established by law (Articles 150-152 of the Code of Criminal Procedure of the Russian Federation) not only for the preliminary investigation stage, but also for procedural activities at the stage of initiating a criminal case in terms of making a final decision (decision to initiate a criminal case or a decision to refusal to initiate criminal proceedings). The issuance of a final decision solely in compliance with the requirements of jurisdiction is a condition for the legality of such decisions. At the same time, the previous stages of the stage of initiating a criminal case – the receipt and registration of reports of a crime, the verification of such reports – can also be carried out by other bodies of preliminary investigation: the reception and registration of reports of a crime by any law enforcement agency provides access to justice, and the decision to send the materials of the verification to investigative jurisdiction is issued taking into account the results of this check, when data will be collected to determine the state body authorized to initiate a criminal case and conduct a preliminary investigation.

In unstable situations and in the face of poorly functioning governments, such as in Ukraine, the systemic risk of anti-money laundering remains, and digital currencies become especially attractive in these chaotic environments. After the start of Russia’s special military operation in Ukraine and against the backdrop ofincreased Western sanctions pressure, crypto activity has rapidly increased, as it aims at withdrawing funds from the world’s leading crypto exchanges and platforms, as well as the outflow of capital from the Russian Federation. In turn, the active cryptocurrency legalization of undeclared income in Russia led to serious jumps in the rate of cryptocurrencies: from their initial growth to a sharp decline. Following the results of the above studies, the author proposes a mechanism for combating illegal circulation of cryptocurrency before the adoption of legislative regulation. The author substantiates the conclusion that the task of ensuring financial security and stability of the national currency, as well as combating the legalization of criminal proceeds and the outflow of capital from the country should be solved by introducing criminal law rules on liability for illegal circulation of cryptocurrency.

The paper analyzes some of the legal aspects of the surrogacy regulation in the most representative states of Europe. The author raises a complex moral and ethical issue of the admissibility of surrogate maternity legalization, considers various approaches to its ban (partial ban). In addition to the principles of the civil legislation of France identification, the author also assesses the existing legal regulation. This assessment is made taking into account the latest reforms in the civil legislation of France, including the negative consequences of such, for example, the impossibility of inheritance, receiving social benefits, the need to undergo an additional procedure for the adoption of a child by a woman to whom a surrogate mother gave the child. Along with the prohibitions of surrogate motherhood in France, the author refers to the jurisprudence and legislation of Germany, which follows a similar approach. On the other hand, the author examines the procedures of gratuitous surrogacy provided for in the Portuguese legislation, which became the result of another reform in the field of legal regulation of bioethics, as well as one of the most liberal regimes created in Greece.

The authors of the paper proceed from the premise that environmental problems have long gone beyond national borders and have become an object of not only domestic, but also world politics. Despite the fact that a feature of this policy is the need for ever closer cooperation between states, integrating them into solving environmental problems, improving the mechanism of multilateral management of global environmental security, the United States and the EU countries are pursuing a tough sanctions policy against Russia. The paper examines the impact of economic sanctions on ensuring the environmental security of Russia. It is shown that the next block of problematic areas of the sanctions policy in relation to the country’s environmental security relates directly to the application of effective economic mechanisms for environmental protection and nature management. The authors substantiate specific proposals in the field of legal regulation of ensuring environmental safety in the context of economic sanctions. Among other things, it seems necessary to the authors to rethink the existence and benefits of countless new regulatory legal acts, the practice of adopting dozens of changes in existing environmental laws.

The paper examines the issues of the legal status of water management systems and their elements in the aspect of the implementation of the principle of water legislation, which establishes the regulation of water relations based on the water bodies and hydraulic structures relationship that form the water management system. The author gives a general description of this principle and reveals its significance in regulating relations for the use and protection of water bodies. The main attention in the paper is given to the analysis of the judicial interpretation of the principle of the relationship between water bodies and hydraulic structures that form the water management system, when considering cases related to property rights to hydraulic structures. Such disputes, as a rule, are due to the fact that water bodies are in the ownership of the Russian Federation, with which hydraulic structures are actually connected, then the hydraulic structures turn out to be owned by a legal entity or individual. The author shows under what conditions the courts interpret the «relationship» of a water body and a hydraulic structure as a property one, by analogy with the principle of the unity of a land plot history, and under which conditions they recognize the existence of an independent legal status for each of the objects that make up the water management system. Based on the results of the study, the author concluded that there is no proper legal regulation in terms of the procedure for distributing property rights to a hydraulic structure and a water body as components of the water management system, as well as in terms of establishing the legal status of the water management system as a single property complex. This is the reason for the lack of uniformity in the judicial practice in resolving property disputes in relation to water management systems and the interpretation of the principle under consideration.