No. 5 (2024)

Articles

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  The role of the state in ensuring the security of critical information infrastructure The article analyzes the role of the state in ensuring the security of the critical information structure. The importance and relevance of ensuring such protection and state participation in management are substantiated. The main functions of the state and strategies for ensuring protection are briefly described. The article presents the main goals and ideals of ensuring the protection of the Russian Federation and China. The article emphasizes the general concept of national security as the main concept for ensuring information security. The author concludes that the state plays a vital role in ensuring the security of the critical information infrastructure, since the state develops the main concepts of the direction of ensuring protection and controls them.

  A Bogdanova

  148-150

    

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  Ensuring information security of Russian financial institutions: the concept of cyber immunity The article provides an analysis of the current situation in the information security market. The study highlighted the main types of sanctions against Russian financial institutions and their impact on defense strategies. The paper analyzed the possibilities of using cyber-immune systems to ensure the information security of the credit and financial sector.

  E Bulgakova, A Kubankov, K Gudkova, V Bulgakov

  151-157

    

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  Some counteraction measures social engineering attacks The paper considers educational and educational measures to counter socioengineering attacks. It is noted that training company employees in methods of countering socioengineering attacks is the most effective means of protection against this type of threat. Thus, the more clearly trainees are able to relate events in their workplace to the training they receive, the more likely they are to put safety procedures in place.

  Yu Grafova

  157-159

    

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  Legal problems of ensuring the information security of children in the digital environment In today's digital world, children are the most vulnerable audience of Internet users. Excessive trust of minors in popular bloggers (influencers) leads to the fact that the boundaries of real and virtual life are often blurred, and, as a result, can lead to harm to life and (or) health to oneself and others. The purpose of the article is to analyze legislation, law enforcement practice, public opinion and scientific literature in the field of regulating information security of children, and to develop recommendations for improving the legal regulation of relevant relations, taking into account new challenges and threats in the context of digitalization. The conducted analysis showed the insufficiency and inefficiency of regulation of some aspects of ensuring information security of children in the digital environment. As conclusions, recommendations are proposed for the implementation of legal solutions that will help achieve the proper level of regulation of certain areas to ensure the information security of children in the digital environment.

  G Grischenko

  159-166

    

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  Using neural networks for monitoring illegal relations in the russian federation The article considers the prospects of using modern machine complexes for analyzing legal relations for compliance with current legislation. The main areas of illegal actions are identified, the identification of which becomes possible with the use of graphological neural networks (GNN) based on the logic of asynchronous analysis of offenses based on violations of financial turnover. The experience of testing these complexes in the People’s Republic of China was used as a practical component, while an analysis of both technical and legal features of the implementation of identical systems in the control sphere of the Russian Federation is carried out. The main difficulties in the implementation of digital control systems and prospects for their adaptation to Russian conditions are determined.

  G Egorov

  166-181

    

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  The concept of cybersecurity in the Kyrgyz Republic In today's digital world, the concept of a cyber threat is increasingly penetrating our lives. Cybersecurity is becoming an important issue for everyone, from individuals to global companies, corporations and countries. This article, based on an analysis of legislative initiatives and practical measures of executive authorities in the field of information security of the Kyrgyz Republic, examines the state’s capabilities to counter modern cyber threats and create a culture of personal information security.

  T Kylchykbaev

  181-184

    

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  The dual symbiosis of digital financial technology and cyber fraud The rapid digital transformation of the economic sector is driving the development of new business models and improving the transparency of financial transactions. At the same time, it opens the door to cyber fraudsters, which emphasizes the need for an integrated approach to the study of digital financial technology and cyber risk. The interaction of traditional financial services with innovative financial technologies simultaneously creates new opportunities and risks, so companies must be cautious in utilizing innovative solutions to avoid vulnerability to cyber threats. The authors of the article emphasize the importance of developing a unified legal approach to the definition of cyber fraud. This will help to eliminate contradictions in legislative and judicial practice, ensuring more effective protection of citizens.

  N Legostaeva, O Medyanik

  184-188

    

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  Legal and technical regulation of 5G technologies The article substantiates the necessity of improving the legal base of regulation of wireless networks of the fifth generation taking into account the development of quantum technologies, the requirements of personal data protection, the development of data economy. As a result, it is proposed to determine the legal status of 5G technologies taking into account the transboundary component. The key directions of development of legal regulation in this area are: ensuring information security, distribution of radio frequency spectrum, improvement of legal norms to wireless communication innovations in health care, transportation, industry, public administration.

  L Magdilova, M Magdilov

  189-193

    

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  Criminological characteristics of persons committing crimes in the field of computer information The relevance of the study is related to the high level of cybercrime in Russia, which requires the development of effective counteraction measures. The article examines the criminological characteristics of persons who commit crimes in the field of computer information, based on the analysis of previous studies. The classification of such criminals is proposed depending on the method of committing the crime, the level of skills in the field of information technology and demographic characteristics. The work is aimed at developing a deeper understanding of the types of cybercriminals, which will allow us to develop more targeted and effective measures to prevent and combat cybercrime.

  R Sabirov

  194-200

    

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  Legal aspects of digital security: realities and development prospects Today and for many years now, the issues of legal framework for cybersecurity not only remain relevant, but also in certain aspects of their sphere continue to lag behind the actual pace of development of digital systems. At the same time, "digital" today is maximally implemented in all environments of human life. Images, text information about a person, voice subtleties, details of movements and almost everything that is associated with a person and fully identifies him are digitized. All these possibilities are limited in all cases, first of all, by technical means and, as a result, are not limited in potential risk, at best, of loss, and at worst - unauthorized transfer and/or distribution and irreparable abuse of data.

  A Fartushnova

  200-203

    

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  Digital financial assets: issues of development of legal support The study is devoted to the development of digital financial assets in the Russian Federation. The emphasis is placed on the formation of an appropriate institutional framework to ensure their effective functioning and development. The need for further improvement of the legal field and its adaptation to the new technological solutions being implemented in practice in the field of finance is substantiated.

  A Belousov

  209-212

    

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  Robo-advisors on the financial market as a subject of public financial control The development of digital technologies promotes robotization of certain processes in the provision of services by financial institutions, an example of such a solution is robo-advisors. Due to the peculiarities of the activities carried out by financial organisations, the use of robo-advisors by them, as well as the emergence of risks of causing damage to the interests of consumers of financial services requires the implementation of public financial control. In order to organise effective public financial control over the use of robo-advisors by financial organisations, the present research attempts to answer the question whether robo-advisors are an object or a subject of digital public financial control, which has a direct impact on the legal regulation of emerging public relations in connection with the use of robo-advisors. The conclusions obtained by the author are based, on the one hand, on the fact that robo-advisors are a software product, which as a tool used by financial organisations, on the other hand, they are subject to control, on the ability of robo-advisors to accumulate significant amounts of information on the performance of financial transactions by consumers of financial services.

  I Antropceva

  204-208

    

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  The role of digital technologies and services in the process of judicial evidence in disputes with tax authorities The article examines the practical aspects of the Federal Tax Service's work with various digital services, both available for informing taxpayers and partially hidden from them. Various methods of the Federal Tax Service are analyzed, including those intended for official use. The practical aspects of the work of tax authorities with digital services within the framework of tax control verification measures, methods of their use in proving tax offenses, both within the framework of pre-trial settlement and within the framework of lawsuits, are disclosed. And the ability of taxpayers to refute the arguments of the tax authorities, taking into account the limitation of the availability of many digital.

  Yu Belyakova

  212-218

    

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  Digital technologies in the system of state financial control Platform digital objects were created to solve important tasks of the state. Financial control is one of these tasks, and currently efficiency, quality and communication capabilities in this system are provided through the introduction of special services, systems and databases. The paper considers individual methods of analyzing data accumulated on platform resources, and the problems of choosing such methods. Proposals have been formulated on the interpretation of the evaluation of the results of the implementation of state programs, on amendments to the current legislation in connection with the transition to information methods for the implementation of state functions.

  E Borovikova

  219-223

    

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  Digitalization of public financial control: problems and prospects The article reveals the concept, essence, features and problems of digitalization of public financial control in modern conditions. The authors reveal the main problems and advantages of digitalization of legal relations in the field of financial control, explore and reveal the prospects for further development of digital financial control in modern realities.

  E Evsikova, T Shklyar

  224-228

    

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  Digital technologies for solving the tasks of the ESG agenda The ESG agenda is a comprehensive concept of sustainable development, covering three key areas: Environment (Environmental friendliness), Social (Social responsibility), Governance (Corporate governance level), which at the moment are not only a criterion for determining responsibility for performance, but also a tool for building long-term business development strategies. The use of digital technologies to meet the challenges of the ESG agenda is an important step towards sustainable development. They open up limitless opportunities, contributing to efficiency improvement, process optimization and, ultimately, ensure the competitiveness of economic entities. Digital tools in this context not only reflect the progress of ESG transformation, but also act as a catalyst for this process. The purpose of the article is to study the use of digital technologies to solve the tasks of the ESG agenda, introducing the principles of sustainable development into corporate culture, making them an integral part of the activities of an economic entity.

  J Korzovatykh

  228-236

    

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  IT using for the purposes of legal vat refund The article considers VAT refund as a type of tax deduction. The fundamental role in this process is played by the automated value added tax control system (hereinafter referred to as the VAT Control System), which is constantly being updated and improved. The article analyzes the working procedure and application of the "SUR ASK VAT-2" for assessing the taxpayer, determining tax risks and proving the taxpayers’ dishonesty. The problem of the lack of legal regulation regarding the information using technologies in the tax sphere in general and VAT refund in particular is noted. It is concluded that it is necessary to adopt a law in this aspect, to reflect in it the order of interaction between tax authorities and banking structures in order to identify risks, reduce them in making large transactions and the order of access to information about the participants’ property in the transaction. This article will be useful to representatives of the tax authorities of our state, as well as students of economic and legal specialties in the study of taxation problems.

  D Krivin

  236-243

    

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  Individual investment deduction when calculating income tax for individuals in the conditions of digitization The article discusses the mechanism for providing tax deductions for personal income tax in connection with replenishing an individual investment account, as well as tax deductions for receiving profit as a result of financial transactions on an individual investment account. It is concluded that the flexible system of tax benefits, as well as the simplicity of their registration, which is based on digital information exchange between tax authorities and financial organizations, makes this form of investment attractive for tax residents of Russia, which contributes to the influx of private investment into the Russian economy.

  N Kurkina

  243-248

    

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  Regulation of digital currency in the people's republic of china The proposed analysis examines the CBDC of the PRC, its features, technological and non-technological components. The main source of analysis is the the Whitepaper of the CBDC of the PRC, which is currently the only official source on how currency regulation is structured. This document is one of those establishing regulatory principles and is an example of a generally accepted method of regulating innovative financial technologies at the pilot stage. Based on the analysis, the article offers conclusions, current and final, on what the CBDC of the PRC is, what its structure is, what are the features and areas of application of the CBDC of the PRC, the legal effect of its implementation.

  Ya Kuchina

  248-258

    

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  The role of tax authorities in countering illegal employment: information interaction Abstract. The increase in the number of self-employed persons has led to the fact that their work has begun to be actively used by the business community to replace labor relations, which leads to both a decrease in collected tax and insurance contributions, and the need to protect the labor and social rights of such persons. Tax authorities, having a large amount of data and information about the self-employed and the companies they work with, not only independently exercise tax control, but also provide this information to the bodies supervising compliance with labor legislation, as well as newly created interdepartmental commissions to combat illegal employment. At the same time, a number of questions arise, both on the content of the provision of information, and on the preservation of tax secrecy by those persons who will work with this information and data, which requires appropriate additions to the tax legislation. The paper analyzes the latest changes in legislation related to the creation of interdepartmental commissions to combat illegal employment and defines the role of tax authorities in providing such commissions with the data and information necessary for their effective work.

  S Mironova

  259-265

    

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  Ensuring economic security, taking into account the degree of public danger of the act The purpose of the study was to develop a direction for solving complex issues of ensuring economic security in the context of widespread use of digital technologies. Using the example of lending instruments, the importance of the degree of public danger in the implementation of verification measures, including by law enforcement agencies, in cases of non-fulfillment of obligations by borrowers, the relationship between the nature and severity of administrative pressure on the economic environment and the interests of respect for the rights and freedoms of subjects of economic relations in stimulating economic development is considered. It is proposed to use a unified accounting system that provides users with the information necessary to control and monitor economic activity, prevent unfair behavior of persons involved in business relationships.

  S Pershin

  266-273

    

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  On legal nature of income from transactions with digital financial assets from the point of view of international taxation The development and improvement of rules of taxation of digital financial assets are important from the point of view of ensuring the tax security of the state in the context of responding to the challenges of the digital economy. The article considers options for approaches to digital financial assets from the point of view of double tax treaties and suggests ways to improve tax legislation.

  K Ponomareva, A Simonov

  273-277

    

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  Digital technologies in the tax administration of the Brics countries The tax administration systems of the BRICS countries under the influence of digitalization are considered. The digital agenda is included in the list of priority areas of BRICS work. The tools of interaction and cooperation between the tax administrations of the BRICS member states are considered. The analysis of the existing digital systems of the Federal Tax Service of Russia, South Africa, China's intelligent tax system based on big data and artificial intelligence is presented.

  L Fayzrakhmanova

  277-281

    

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