The paper addresses the formation of a new understanding of the interaction between the individual and society in the development and implementation of emerging technologies, grounded in a new philosophical framework — the philosophy of technological leadership. A distinctive feature of a new understanding lies in the integration of epistemic, creative and design-oriented, economic, and administrative-managerial activities in a manner that enables technological development to become a driver of human and societal advancement. Legal regulation is of particular importance for implementing the ideas and imperatives of the philosophy of technological leadership, insofar as it should function not as an impediment, but as a catalyst for the intensification of technological development. The study develops the concept of proactive rulemaking and proactive law as a distinct form of legal regulation and examines its two principal subtypes. It outlines the principal models for transitioning from one legal reality to another through the construction of social reality by means of proactive rulemaking. The paper identifies and analyses the fundamental models for actualizing administrating and sociotechnological instruments of influence on the social environment. The author elucidates the role of the institution of education in society's advancement along the path of the philosophy of technological leadership. He explains the concept of technology within the context of establishing this philosophical framework. Finally, the paper refines the basic parameters governing the interaction of the economic, political, technological, and managerial environments with the rulemaking system in accordance with the philosophy of technological leadership.

The paper examines the limits of regulating digital rights in the Russian Federation under Constitutional Law. The 1993 Constitution of the Russian Federation, as amended in 2020, contains no provisions specifically addressing digital rights, thereby giving rise to legal uncertainty. The authors demonstrate a conflict between the State's fiscal interests and constitutional guarantees analyzing Part 6 of Article 14 of Federal Law No. 259-FZ dated 31 July 2020 «On Digital Financial Assets, Digital Currency, and Amendments to Certain Legislative Acts of the Russian Federation», which made judicial protection for holders of digital currency contingent upon notification of the Federal Tax Service. Particular attention is devoted to Ruling No. 2-P of the Constitutional Court of the Russian Federation dated 20 January 2026 that declared the contested provision partially inconsistent with the Constitution of the Russian Federation. The authors conclude that the constitutional principles of equality (Article 19), judicial protection (Article 46), privacy (Article 23), and freedom of economic activity (Articles 8 and 34) establish strict limits on the legislative regulation of digital rights. Proposals for improving the legislation are formulated with due regard to the legal positions of the Constitutional Court of the Russian Federation.

In the context of the rapid development of biotechnologies capable of radically transforming the biological and cognitive foundations of human existence, there is an urgent need to develop a new constitutional law paradigm capable of safeguarding the anthropological core of the legal order. The study substantiates the concept of bioconstitutionalism as a specialized form of adaptive constitutionalism aimed at preserving biological integrity, cognitive autonomy, and human dignity in an era when human nature itself has become an object of technological design. The paper demonstrates that traditional constitutional values require ontological reconsideration and an expansion of their substantive scope in response to the challenges posed by gene editing, neurotechnologies, reproductive innovations, and the commercialization of genetic data. Particular attention is paid to germline genome editing, the consequences of which are irreversible and heritable and affect the rights of future generations. In this context, the human genome is conceptualized as a bearer of a person's constitutional identity, while any unauthorized intervention is regarded as an infringement of human dignity. The author introduces the concept of cognitive integrity, defined as the right to protect one's mental processes from external reading, recording, or modification through neural interfaces. Such protection is becoming a necessary condition for the exercise of freedom of conscience, freedom of expression, and freedom of will. The article emphasizes that bioconstitutionalism is not a prohibitive mechanism intended to restrict scientific progress; rather, it establishes constitutional limits on biotechnological interventions on the basis of the principles of intergenerational justice, the prohibition of dehumanization, and the primacy of bioethical norms.

The study proposes a conceptual model of the three-tier effectiveness of implementing strategic planning documents and substantiates the inclusion of value-impact assessment instruments in the system applied for monitoring the implementation of national projects and state programs. Such instruments are also necessary for the full realization of the principle of efficiency and effectiveness in the use of budgetary funds. The paper analyses three levels of effectiveness in national projects, regarded as a key instrument for achieving the national development goals of the Russian Federation. It addresses the uncertainty surrounding the concept of «result» in budget law and observes that the existing legal framework is oriented towards the economy of budgetary expenditure and operational effectiveness, while offering no means of accounting for qualitative changes in public administration. The paper argues that, alongside the short-term and long-term results of implementing strategic planning documents, we should recognize a third, value-based level associated with changes in public values, trust, and social capital. Value-based impact develops over a longer period and is more appropriately subject to subjective assessment. Nevertheless, it follows from constitutional and legal norms and from the national development goals of the Russian Federation.

The paper examines the procedures for collecting value-added tax (VAT) imposed for electronic services from intermediaries in Russia and foreign jurisdictions. Platforms, particularly online marketplaces, have acquired particular importance for VAT administration because of changes in the model of cross-border e-commerce. The study defines the concept of a platform for the purposes of VAT on electronic services and analyses the tax obligations that may be imposed on such entities. The author concludes that intermediaries may properly account for and remit VAT as tax agents where they participate in the supply of an electronic service, rather than merely collect payments on behalf of the supplier. At the same time, when foreign suppliers fail to fulfil their VAT obligations in respect of business-to-consumer (B2C) electronic services, the author proposes imposing tax-agent obligations on Russian and foreign financial intermediaries, particularly banks, that transfer payments from Russian consumers to foreign suppliers.

The paper analyzes the regulatory framework and the practice of external financial (budgetary) control bodies in the field of public debt of the constituent entities of the Russian Federation. The study concludes that external budgetary control of public debt can be both preliminary and subsequent and can be carried out in the course of reviewing draft regulatory instruments, monitoring budget execution, assessing a constituent entity's public debt, and auditing chief administrators of budget revenues and sources of financing budget deficits of the constituent entities of the Russian Federation. An examination of the instruments of the Accounts Chamber of the Russian Federation and the Federal Treasury that establish categories of violations detected in the course of public financial control made it possible to classify violations in the sphere of a constituent entity's public debt under the following criteria: stages of budget execution, types of debt obligations, and the occurrence of adverse consequences. A comparison of the violation classifiers used by external and internal budgetary control bodies revealed differences in their approaches: audit and accounts bodies address all types of debt obligations, whereas internal control bodies focus primarily on government securities and guarantees as sources of budget revenue.

Russian legal scholarship remains divided over the issue whether obligations may arise, and if so, what obligations an information system operator may owe to a holder of digital currency. Scholars also debate whether cryptocurrency constitutes a type of digital currency or whether the two are distinct legal objects. The study analyzes the statutory definition of digital currency and compares it with the doctrinal concept of cryptocurrency. The author concludes that the Russian legislature has adopted a broad definition of digital currency, which may be issued through an open (public, decentralized) or closed (private, centralized) distributed ledger, or independently of a distributed ledger through other network technologies. Cryptocurrency constitutes a type of digital currency issued on a decentralized distributed ledger. For digital objects to qualify as digital currency, their issuer must not have obligations towards their holders other than those directly related to the organization and operation of the information system itself. At the same time, an information system operator and the system's nodes may assume obligations towards digital-currency holders to maintain the proper functioning of the information system, ensure the orderly conduct of digital-currency mining, and make the relevant entries in the information system. Since cryptocurrency is a type of digital currency, all rules established for digital currency under Federal Law No. 259-FZ dated 31 July 2020 may appropriately be extended to cryptocurrency, which is both practical and consistent with the legislature's approach.

The analysis of legislative and doctrinal approaches to the concept of cooperation in the sphere of innovation reveals a lack of uniformity. The uncertainty surrounding its constituent elements enables the author to identify a number of deficiencies in the legal regulation of the relevant social relations. Based on the findings of the study, the author distinguishes the stages of the innovation process according to the life-cycle phases of intellectual property outputs and presents a system of civil-law models for interaction among the subjects of innovation activity. Within this system, and drawing on strategic planning instruments in the field of the country's technological development, the author classifies the models of interaction among such subjects into contractual and organizational legal models. They include models not involving the establishment of legal entities, models involving the establishment of legal entities, and models aimed at developing their organizational structure.

The paper examines contracts for the performance of research, development and technological work as a special civil law form of organizing scientific and scientific-technical activities. It is substantiated that the key significance of this contractual structure lies in the special distribution of the risk of non-achievement of the result. Such a risk cannot be automatically considered as a breach of the contractor's obligation if the impossibility of achieving the result is of an objective nature. It is shown that security structures in the field of research and development (R&D) should be applied taking into account the nature of scientific risk: the monetary obligations of the customer and individual obligations of the contractor may be subject to security, but not the achievement of the scientific result itself. Particular attention is given to the results of scientific activity as possible objects of transactions and supply. It is concluded that there is a need to distinguish between protected intellectual products and other results of R&D that have independent property value. Such results can be considered as a special type of work results under Article 128 of the Civil Code of the Russian Federation. The need to develop legislation on the risk of non-achievement of a scientific result and on the transferability of R&D results that are not objects of intellectual property rights is substantiated.

The paper examines the specifics of providing temporary disability benefits in Russia and Kazakhstan, taking into account ILO Recommendation No. 202 and Convention No. 102 «On Minimum Standards of Social Security». The study identifies both common provisions in the legislation of the two countries and differences stemming from the varying levels of involvement of the state and employers in the social security system. Particular attention is given to the differences in the mechanisms for financing the benefit, as well as in determining the conditions for its granting, its amount, and the duration of payments. In granting temporary disability benefits, Russia applies insurance-based principles, whereas Kazakhstan provides such benefits through an employer liability mechanism. The study emphasizes the importance of adapting the legal regulation of temporary disability benefits to the national characteristics and financial capacities of the countries, as well as the need to harmonize legislation to ensure effective support for the working population.

The paper provides a comparative legal analysis of the regulation of the processing of biometric data of employees in the Russian Federation and the countries of the European Union. A key problem emerges: the Russian legal model, while formally declaring the priority of the subject's consent, in practice allows for broad exceptions justified by state and corporate interests, without proper verification of their proportionality. This leads to the erosion of the individual's sphere of private autonomy and creates the risk of establishing hyper-control over employees. The European model, based on the General Data Protection Regulation (GDPR), establishes a more balanced regime where prohibition is the rule, and any exception must be strictly justified and supported by principles such as proportionality, data minimization, transparency, and security. A key tool for complying with these principles is the mandatory data protection impact assessment (DPIA). The author substantiates the need to improve Russian legislation, arguing that this entails the risks of violating the constitutional principle of respect for working people, the right to privacy, and the fundamental duty of the state to ensure personal freedom. In conclusion, specific measures are proposed to improve Russian legislation, in particular the introduction of mandatory data processing impact assessments and the development of specialized methodological recommendations for employers.

The modern development of society is accompanied by large-scale transformations associated with the expansion of opportunities and the widespread use of information technology. Significant changes in social conditions lead to a qualitative transformation of corruption-related crime, while traditional approaches to countering it are losing their effectiveness. In this regard, the formation of a theory of anti-corruption criminological security becomes particularly relevant. The core idea of this theory is to shift the focus from punitive responses to crime as a source of danger to the development of an integrated system of protective mechanisms that ensure the resilience and adaptability of protected objects to the evolving spectrum of corruption-related criminal threats. Information technologies occupy a dual position in the context of this theory. Due to their social and infrastructural significance, they act as a central object of anti-corruption criminological security. At the same time, given the specifics of their functioning and the current state of legal regulation, information technologies also constitute a source of corruption-related criminal danger. The dialectical nature of an object of security and a source of danger determines the need to develop a comprehensive strategy for ensuring anti-corruption criminological security of information technologies. This strategy should aim to achieve a balance between technological progress and the management of corruption risks in the context of the digitalization of society.

Online arbitration is predominantly conducted in a digital environment, lacking any physical connection to a specific geographical location. This raises the question of whether and how the seat of online arbitration can be determined. The paper argues that the seat of online arbitration, similar to that in traditional arbitration, constitutes a legal fiction independent of the actual place where the dispute is adjudicated. The seat may be expressly agreed by the parties. In the absence of such an agreement, the arbitral institution or the arbitral tribunal shall determine the seat, taking into account the factual circumstances of the case, procedural aspects of the dispute resolution, the quality of legal regulation and law enforcement practice in potential jurisdictions, and the convenience of the parties. In determining the seat of online arbitration, additional relevant factors include the national domain affiliation of the platform used for dispute resolution, the location of the online service provider, the possibility of conducting online proceedings in the state courts of the arbitration seat, the nature of the parties' activities on the Internet, etc. In analyzing these factors, arbitrators should follow a pro-arbitration approach and strive to select the most favorable legal order for the arbitration, one that guarantees effective dispute resolution and subsequent enforcement of the online arbitration award.

In the current context of dynamic technological development of the economy and the pursuit of technological leadership across various industries, effective support measures, including the legal framework for the activity and development of domestic technology startups, acquire particular significance. Indeed, it is startups, as new business solutions that are just being launched, that have an innovative focus and are capable of ensuring the development and effective implementation of high-tech solutions in production processes, reducing the technological gap, and ensuring solutions to import substitution problems. With an appropriate organizational and legal approach to the operation of such companies, there are substantial prospects for scaling these projects, addressing challenges related to production growth, improving product quality and competitiveness, and entering foreign markets through innovation-based export strategies. At the same time, significant risks remain, stemming from the inherently innovative nature of such activities and the high probability of failing to achieve the required outcomes. The paper examines the experience of Russia, Brazil, India, and China in adopting organizational and legal measures aimed at implementing and supporting technology startup projects.

The aim of the study is to develop a comprehensive model of legal regulation of public relations in the field of ensuring climate security in Russia, taking into account the principles of sustainable development. The relevance of this issue is increasing in the context of global climate change, the country's geopolitical isolation and the need to achieve technological sovereignty. The study is based on the hypothesis that fragmentation of legal regulation creates risks for the country's technological sovereignty and hinders the effective achievement of sustainable development goals. The study analyzed international trends and the Russian regulatory framework, which confirmed the hypothesis and identified key gaps. The main results include a developed system of climate safety criteria, a comprehensive model of its legal support, and recommendations for improving Russian legislation to ensure climate safety and sustainable economic development.