Journal headings
"Legal sciences"

Annotation: The article examines the concept of compliance as a comprehensive system for ensuring that an organiza- tion’s activities comply with legal requirements, other mandatory norms, as well as internal rules and ethical standards. The research methodology is based on dialectical, systemic, structural-functional, and comparative legal methods. The evolution of this institution in the Russian legal system is analyzed, tracing its shift from a narrow understanding as a control and supervision function to its perception as an integral element of cor- porate culture and risk management system. The place of compliance in the corporate governance structure is defined as a link between strategic and operational levels. Special attention is paid to the legal aspects of implementing compliance systems and their impact on minimizing legal and reputational corporate risks. As a result, the study identifies the main problems of the fragmented legal regulation of compliance in Russia and proposes specific solutions, including legislative formalization of the conceptual framework and the develop- ment of incentive mechanisms. In the text of the article, the Russian Federation is abbreviated as RF.

Annotation: The article examines the components of the civil-law status of internal affairs officers (IAO). The concept of the civil-law status of an IAO is defined, and its elements are revealed. An analysis is conducted of the current regulatory restrictions on the civil rights of internal affairs officers, as well as the problems of civil-law liability of DIAs and their employees. Based on an analysis of modern legislation and judicial practice (including the practice of the Supreme Court of the Russian Federation) over recent years, current problems in the implemen- tation of the civil-law status of internal affairs officers have been identified; ways to solve these problems and measures to improve legislation in the field of the civil-law status of IAOs have been proposed. The civil-law status of internal affairs officers is a set of rights, guarantees, and restrictions on those rights, as well as obliga- tions, and also the civil liability of the state and the officers themselves for causing harm to the aforementioned entities as participants in civil transactions. In the text of the article, the Russian Federation is abbreviated as RF.

Annotation: The relevance of this article stems from the challenges arising in the legal regulation of artificial intelligence systems due to insufficient consideration of the risks associated with the use of this technology. The object of this study is the legal relationships arising in the regulation of artificial intelligence systems. The subject of this study is legal regulation models based on risk differentiation. The research methodology draws on classical methods of scientific analysis, general scientific, and specialized legal methods (formal legal, logical, and analytical), enabling the identification and resolution of issues related to the legal regulation of artificial intelligence systems using a risk-based approach. It is concluded that systems classified as high-risk are subject to more stringent control and monitoring, while low- and minimal-risk systems may meet less stringent requirements. All existing, developing and prospective artificial intelligence systems must comply with social security standards, while a horizontal model of legal regulation based on risk differentiation appears to be the most optimal. In the text of the article, the Russian Federation is abbreviated as RF.

Annotation: This article is devoted to certain aspects of the mediation procedure. In the course of the study, the authors note that despite the fifteen-year history of the Federal Law No. 193-FZ of July 27, 2010, “On Alternative Dispute Resolution Procedures with the Participation of a Mediator (Mediation Procedure),” this procedure is not a perfect tool for resolving disputes due to its specific features In particular, the uniqueness of mediation is largely determined by a set of legal principles for its conduct. These principles include voluntariness, confidentiality, cooperation and equality of the parties, as well as the impartiality and independence of the mediator. The ab- sence of competition between disputing parties places mediation in a special place within the legal system of dispute resolution. Meanwhile, mediation legislation needs to be developed and improved. In particular, there is a need to comprehen- sively address the quality assurance of services provided by mediators and issues related to the ability to handle confidential public-law disputes through the conduct of such a civil-law transaction as a mediatory agreement. In the text of the article, the Russian Federation is abbreviated as RF.

Annotation: The article describes some specific features of financial control over state (municipal) expenditures as measured against tax control The study outline the specifics of tax control: the presence of a special control mechanism, the legal procedures for control, the proceedings based on its results, and the possibility of appealing them, as well as tax liability. In the article the results of two types of control are compared; the responses of audited entities, and the legal consequences are discussed. To achieve the research objectives, the author used methods of analysis and comparison, and also applied the formal-legal method: existing scientific approaches to the problem were analyzed, individual legislative norms concerning financial and tax control were examined, and the results of inspection activities of the two types of control were analyzed The author concludes that the results of tax control are more significant for public social relations than the results of expenditure control. The article also concludes that it is necessary for tax control tools to adapt to historical changes in the life of the state. In the text of the article, the Russian Federation is abbreviated as RF.