The article examines the current problems of the financial law system. It highlights that currently legal institutions are not distinguished in the system of the industry. Regulating decentralized finance. Meanwhile, the financial and legal institutes of the state and municipal unitary enterprises have existed in the system of science since Soviet times. However, at present, new financial and legal institutions regulate centralized finance. Nevertheless, in the system of the branch of law, they stand out very rarely. The latter include the Institute of Finance of State Corporations and the Institute of Finance of Public Law Companies. The author underlines a critical difference between these legal institutions, which is crucial for financial law because it affects the characteristics of financial legal relations.
The purpose of the article is to clarify the content of the transformation of the administrative and legal status of the Regional Service Centers of the Ministry of Internal Affairs under the conditions of structural centralization in 2024-2025, to identify the legal risks of reorganization, and to formulate proposals for improving the regulatory framework governing the status of Territorial Service Centers.Results.The article examines the transformation of the administrative and legal status of the Regional Service Centers of the Ministry of Internal Affairs of Ukraine within the framework of the structural reform of 2024-2025.It analyzes the transition of the Regional Service Centers from the model of independent territorial bodies to the model of separate structural subdivisions (branches) of the Main Service Center of the Ministry of Internal Affairs, as established by the new version of the Regulation on the Main Service Center of the Ministry of Internal Affairs approved by Order of the Ministry of Internal Affairs of Ukraine No. 786 of 12 November 2025.It is emphasized that the central issue for administrative and legal analysis concerns the impact of the reorganization on the scope of the legal personality of the Regional Service Centers.The administrative legal personality of a public administration body is traditionally examined in two dimensions: the internal organizational dimension (economic autonomy, legal entity status, and the right to manage property and financial resources) and the functional dimension (the scope of public-authority and public-service powers exercised in relation to private individuals).A comparative legal analysis of centralized and decentralized models of transport service administration is conducted using the examples of Ukraine, Georgia, Poland, and Lithuania.The study identifies legal risks associated with reorganization, including issues of legal succession, continuity of service provision, and certainty regarding the proper respondent in appeals against administrative acts.Proposals are formulated to improve the regulatory consolidation of the status of Territorial Service Centers as separate subdivisions.Conclusions.It is concluded that the transition of the Regional Service Centers from the model of autonomous territorial bodies to the model of separate structural subdivisions (branches) of a single legal entity is asymmetrical in nature.While it narrows the internal organizational (economic) legal personality of the Regional Service Centers, it preserves their functional competence in the provision of public services.For private individuals, the range of available services remains unchanged; however, the proper subject of the corresponding legal relations changes.
This research article discusses current and promising issues in the field of cybersecurity, in particular, the analysis of potential threats and risks of Web3 development. Web3 is a new generation of the Internet based on blockchain technology, decentralization, cryptography, and smart contracts. This approach aims to improve security, privacy, and user rights in the virtual environment, but without proper understanding, it can carry the opposite risk. The article begins with an analysis of recent research and issues. The authors discuss potential threats and risks, including possible attacks on decentralization protocols, censorship manipulation, attacks on blockchain protocols, attempts to break the consensus system, and unfair smart contract transactions. The article discusses a number of vulnerabilities and attacks that can harm the new Web 3.0 technology. The article describes new threats to the privacy of users and their digital assets, including the use of anonymization technologies and countermeasures by criminal organizations or government agencies. The article also emphasizes the importance of discussing the legal aspects of Web3 integration, finding an optimal balance between the regulation of the digital space and users' rights to privacy and autonomy. Global challenges require international cooperation and standardization of regulatory rules in this area. The results of the study demonstrate that a conscious approach to analyzing Web3 threats is the key to building a secure future for the Internet. This article contributes to the dissemination of information and knowledge about possible risks, opens up new horizons for scientific research, practical implementation of cybersecurity measures, and political dialogue in the Web3 era.
Niclas Boehmer, Markus Brill, Alfonso Cevallos, Jonas Gehrlein · 6 authors
We provide the first large-scale data collection of real-world approval-based committee elections. These elections have been conducted on the Polkadot blockchain as part of their Nominated Proof-of-Stake mechanism and contain around one thousand candidates and tens of thousands of (weighted) voters each. We conduct an in-depth study of application-relevant questions, including a quantitative and qualitative analysis of the outcomes returned by different voting rules. Besides considering proportionality measures that are standard in the multiwinner voting literature, we pay particular attention to less-studied measures of overrepresentation, as these are closely related to the security of the Polkadot network. We also analyze how different design decisions such as the committee size affect the examined measures.
Based on the analysis of legal norms, explanations provided by the Plenum of the Supreme Court of the Russian Federation, and legal practice, it can be concluded that issues related to the judicial protection of cryptocurrencies, including through the use of criminal law and criminal procedure, have not been subject to consistent regulation within the current legislative framework. This poses a threat to the possibility to prosecute individuals involved in cryptocurrency theft and the accessibility of legal remedies for those who became victims of such cases. The authors conclude that at present the legal narrative has been established, which effectively serves as a sole source of the law enforcement practice in the absence of comprehensive regulatory provisions. The authors have formulated some proposals for the improvement of the existing legislation aimed at addressing the identified and researched legislative ambiguities and ensuing the access of cryptocurrency owners to the judicial protection of their rights.
Introduction. The author draws attention to the emerging practice of recognizing cryptocurrency as property and converting it into the income of the Russian Federation. The purpose of the study was to identify the features of emerging practice and develop recommendations for further development of law enforcement practice. As part of the study, the author solved a number of tasks, namely, establishing which decisions the preliminary investigation body had allowed to foreclose on cryptocurrency as well as which indirect circumstances had influenced the effectiveness of the preliminary investigation. As part of the study, the author used the method of analyzing law enforcement practice. The author came to the conclusion that the effectiveness of the work of the preliminary investigation bodies in terms of the subsequent conversion of cryptocurrency into the income of the Russian Federation largely depended on the efficiency of decision-making, the application of professional knowledge about digital currency, and the competent building of a dialogue with the suspect and witnesses.
Introduction. The emergence of new technologies poses to the Russian legislator a number of complex issues that require rapid and high-quality study, since successful or, conversely, unsuccessful legal regulation of certain processes can promote or hinder their development. These are currently digital technologies and, as their separate element, the metaverse, which exists through the operation of a system of distributed registries, smart contracts, and primary accounting units – tokens. In this regard, the purpose of this publication is to consider the current state and certain aspects of improving the legal regulation of the metaverse and the turnover of a particular type of token, namely the non-fungible token (NFT). Methods. The research is based on the application of logical and dialectical techniques and methods of scientific cognition, comparative legal and legal-technical analysis of texts of normative acts, and materials of law enforcement practice. As a result of the research, the features of the functioning of metaverses as a symbiosis of the real, virtual, and imaginary worlds were considered. The introduction of such technologies into civil circulation, including the sphere of maritime transportation, can significantly improve the quality of legal protection of the rights and interests of subjects involved in these relations. The results of the review became the basis for the following conclusion: the Russian Federation is at the initial stage of the formation of metaverses on its territory, including the issue of legal regulation of such phenomena. In this connection, and taking into account the geopolitical situation, it was proposed by the state forces, with the involvement of the largest Russian transport organizations, on the basis of a public-private partnership, to accelerate the creation of such systems, including regulations in this area, both within Russia and at the regional and international level within the framework of the EAEU and BRICS.
Introduction. This article discusses the problem of the lack of special legislative regulation of the institution of smart contracts, which is expressed, among other things, in the absence of a definition of the concept of a smart contract and a distributed ledger of transactions (blockchain) in the law. The authors made an attempt to identify the presence of negative effects on legal relations due to the presence of a legislative gap in the regulation of this institution. Materials and methods. As part of the research, the author uses both general and specific scientific research methods. When studying the issue of the origin of the institution of smart contracts, the authors use the historical method, and when considering the issue of the existence of a gap in the legislative regulation of the institution of smart contracts in domestic law, they use the comparative legal method of scientific knowledge. Results of the study. The authors come to the conclusion that one of the main problems currently existing in the field of legal regulation of smart contracts is the lack of special regulation of this institution, as well as the lack of legislative recognition of the concept of a smart contract and a distributed registry of transactions. The identified problems create obstacles to the development and application of the institution of smart contracts in civil law relations. Discussion and conclusions. The study showed that the simplest solution to eliminating the regulatory gap of the smart contract institution is to legislate the concept of a smart contract and a distributed transaction registry in the wording proposed in the draft Law on the Central Federal District, which will make the use of this institution more attractive for participants in civil legal relations and will contribute to the development the specified institute.
Purpose: of the study is to identify promising areas for the use of metaverse technologies in the field of public finance in Russia in the context of the current sanctions restrictions and considering the peculiarities of the national budget system. Methods: the research uses such general scientific methods as literature review, comparative analysis, generalization and analysis of factual data. The work uses the method of constructing block diagrams that describe the key relationships of objects and related business processes to illustrate the proposed innovations. Results: the main results of the study include: 1) proposals for further digitalization of public and socially significant services using VR / AR technologies; 2) a scheme for integrating distributed ledger technologies (based on blockchain) into the treasury budget service system; 3) guidelines for the use of smart contract technologies in the field of public procurement, considering exclusive and inclusive access. Conclusions and Relevance: most of the current government information systems are based on traditional relational databases, which have technological limitations compared to modern distributed ledger technologies. At the same time, the development of the sphere of public finance in the context of the digital transformation of economic relations and the active spread of metauniverses requires continuous updating of the technological infrastructure. The study made it possible to conclude that the technological capabilities of the metaverses cover the current needs for the digital transformation of public finances. In addition, for the Russian public finance sector, the current metaverse tools can be assessed as a factor in further digital development under the current sanctions restrictions.
Blockchain is an innovative technology that allows for a more efficient life for people, through a variety of actions, including enabling trustworthy transactions and reducing operating costs. In relation to Blockchain, Smart Contracts have emerged, revolutionizing the field of contracts. There are great expectations surrounding these technological advances for various sectors such as finance or registration. However, despite the obvious benefits, some obstacles are being identified regarding compliance with regulations on personal data protection in the service of smart contracts, specifically in relation to privacy/confidentiality controls and the right to be forgotten due to the governing principles of Blockchain. Throughout the course of this paper, we will analyze the different facets that arise within the presented issue, as well as explore various global scenarios and the regulations, doctrine, and jurisprudence, both from Argentina and internationally, in order to envision potential solutions to the identified problems. It is our duty as legal professionals to delve into the revolutionary and disruptive technologies that are currently emerging, so that they can be used as allies both in the daily lives of citizens and in more complex scenarios. Furthermore, we must anticipate potential problems that may arise regarding their use in order to effectively address them.
Актуальность заявленной тематики научного исследования обуславливается широким распространением технологии блокчейн в различных сферах жизни современного общества и значительными перспективами, открывающимися при практическом внедрении элементов данной технологии в современных высших учебных заведениях. Целью данной научно- исследовательской работы выступает определение основных методических рекомендаций по практическому применению технологии блокчейн в высших учебных заведениях, способных качественно изменить структуру использования данной технологии в современных высших учебных заведениях и позитивно повлиять на общее качество обучения в системе современных высших учебных заведений, с учётом преимуществ данной технологии. Основу методологии данной научно-исследовательской работы составило сочетание методов системного анализа преимуществ практического применения технологии блокчейн в современной системе высших учебных заведений, с аналитическим исследованием различных аспектов внедрения данной технологии в деятельность современных высших учебных заведениях, для реализации различных задач организации учебного процесса и научно-исследовательской работы. Результаты данной научно-исследовательской работы наглядно свидетельствуют о наличии существенных преимуществ применения технологии блокчейн в системе современных высших учебных заведений, а также представляют собой практические рекомендации по внедрению подобной технологии в систему высших учебных заведения Республики Казахстан с целью создания оптимальных условий для хранения информации. Результаты и выводы данного научного исследования имеют существенную практическую значимость для работников системы современного высшего образования, по роду деятельности сталкивающихся с необходимостью практического использования технологии блокчейн в своей профессиональной деятельности, а также для разработчиков данной технологии, адаптирующих новейшие разработки в данной области под нужды системы высшего образования. Ключевые слова: обработка информации, хранения данных, высшее образование, технология распределённого реестра, аккаунт. Ғылыми зерттеу тақырыбының өзектілігі қазіргі қоғам өмірінің әртүрлі салаларында блокчейн технологиясының кең таралуына және қазіргі заманғы жоғары оқу орындарында осы технология элементтерін практикалық енгізу кезінде ашылатын маңызды перспективаларға байланысты. Бұл ғылыми-зерттеу жұмысының мақсаты қазіргі заманғы жоғары оқу орындарында осы технологияны қолдану құрылымын сапалы өзгерте алатын және осы технологияның артықшылықтарын ескере отырып, қазіргі заманғы жоғары оқу орындары жүйесіндегі оқытудың жалпы сапасына оң әсер ететін жоғары оқу орындарында блокчейн технологиясын практикалық қолдану бойынша негізгі әдістемелік ұсыныстарды анықтау болып табылады. Осы ғылыми- зерттеу жұмысы әдіснамасының негізін қазіргі заманғы жоғары оқу орындарының жүйесінде блокчейн технологиясын практикалық қолданудың артықшылықтарын жүйелі талдау әдістерінің осы технологияны қазіргі заманғы жоғары оқу орындарының қызметіне енгізудің әртүрлі аспектілерін Талдамалық зерттеумен, оқу процесі мен ғылыми-зерттеу жұмысын ұйымдастырудың әртүрлі міндеттерін іске асыру үшін үйлестіру құрады. Осы ғылыми-зерттеу жұмысының нәтижелері қазіргі заманғы жоғары оқу орындары жүйесінде блокчейн технологиясын қолданудың елеулі артықшылықтары бар екенін айқын көрсетеді, сондай-ақ ақпаратты сақтау үшін оңтайлы жағдай жасау мақсатында Қазақстан Республикасының жоғары оқу орындары жүйесіне осындай технологияны енгізу жөніндегі практикалық ұсынымдар болып табылады. Осы ғылыми зерттеудің нәтижелері мен тұжырымдары қазіргі заманғы жоғары білім беру жүйесінің қызметкерлері үшін, өз қызметінде Blockchain технологиясын практикалық қолдану қажеттілігіне тап болған, сондай-ақ осы саладағы соңғы әзірлемелерді жоғары білім беру жүйесінің қажеттіліктеріне бейімдейтін осы технологияны жасаушылар үшін маңызды практикалық мәнге ие. Түйін сөздер: ақпаратты өңдеу, деректерді сақтау, жоғары білім, үлестірілген тізілім технологиясы, аккаунт The relevance of the stated topic of scientific research is due to the widespread use of blockchain technology in various spheres of modern society and the significant prospects that open up with the practical implementation of elements of this technology in modern higher educational institutions. The purpose of this research work is to determine the main guidelines for the practical application of blockchain technology in higher educational institutions that can qualitatively change the structure of using this technology in modern higher educational institutions and positively affect the overall quality of education in the system of modern higher educational institutions, taking into account the advantages this technology. The basis of the methodology of this research work was a combination of methods of system analysis of the advantages of the practical application of blockchain technology in the modern system of higher education institutions, with an analytical study of various aspects of the implementation of this technology in the activities of modern higher education work. The results of this research work clearly indicate the existence of significant advantages of using blockchain technology in the system of modern higher educational institutions, and also represent practical recommendations for introducing such technology into the system of higher educational institutions of the Republic of Kazakhstan in order to create optimal conditions for storing information. The results and conclusions of this scientific study are of significant practical importance for workers of the modern higher education system, by the nature of their activities, who are faced with the need for the practical use of blockchain technology in their professional activities, as well as for developers of this technology, adapting the latest developments in this area to the needs of the higher education system. Keywords: information processing, data storage, higher education, distributed ledger technology, account.
Andrey A. Tymoshenko, Vadim R. Feyzov, Igor Chernov
The paper is devoted to the study of state regulation in the sphere of cryptocurrencies in the Russian Federation (RF). In the course of the study a scenario-cognitive model of the subject area is developed, as well as scenarios of possible options for the implementation of the management of socio-economic systems are obtained. The purpose of modeling is to assess the impact of cryptocurrency on social stability. A number of modifications of the model took into account the proposals of the regulatory authorities of the Russian Federation and the possible directions of legal regulation.
The subject of the study is modernization of budget relations based on horizontal decentralized connections. The relevance of the study is mitigation of the shortcomings and risks in 2023, especially the tax on excess profits of previous years. The goal of the study is to develop a fundamentally different scheme for financing a part of government spending on the principles of “uberization” that is mutually beneficial for the state and business. The objective of the study is to improve the mechanism of the one-time fee on large business (windfall tax). The research method is the analysis of business community opinions, foreign experience, results of research work of the Department of Public Finance and the Department of Taxation and Tax Administration of the Financial University. The basic principles of building a new decentralized electronic platform are described. Specific examples of federal budget expenditures that should be “uberized” in the first place are considered: federal subsidies for NPOs and financing of the “Krug Dobra” fund. The scientific novelty and practical significance of the proposed new mechanism for additional financing of public expenditures is direct connection of payers and recipients of budget subsidies on an electronic platform while preserving the control functions of the State. The conclusion is made about the practical applicability of the proposed new scheme of “uberization” of budgetary relations as a mechanism for collecting the one-time fee on large businesses (windfall tax), which can actually unload the federal budget, “liberating” it from part of expenses, without creating additional sanctions and other risks for participants.
The subject of the research is the study of mining, cryptocurrency, crypto assets in the legislation of the Kyrgyz Republic. Relevance . The relevance of the article is due to the presence of gaps in the field of mining, cryptocurrency, crypto assets in the legislation of the Kyrgyz Republic. The objectives of the article are to analyze the areas of mining, cryptocurrency, crypto assets and identify legal problems, as well as make proposals for improving the national legislation of the Kyrgyz Republic. Methodology . The authors use scientific methods: general methods (analysis, synthesis, induction, deduction, comparison); special methods (legal, comparative legal). Main results. Problems were identified, such as: lack of legal status of crypto assets, cryptocurrencies; lack of legal status of a cryptocurrency exchange operator; the system of risk management in the field of cryptocurrency is not indicated; lack of detailed study of the legal status of mining; subjects of mining, mining objects, classification of mining, standards for conducting financial transactions are not defined; lack of understanding of the nature of cryptocurrencies, crypto assets and virtual assets; lack of licensing and permitting activities in the field of mining, cryptocurrency, crypto assets; the absence of the category of mining, cryptocurrencies, crypto assets in the State Classifier of Economic Activities; lack of legal status of blockchain in the format of a regulatory legal act and etc. Relevant proposals were given: to finalize and adopt a single regulatory legal act (in the form of a law) in the field of crypto assets, cryptocurrencies, since they are interconnected; establish the legal status of a cryptocurrency exchange operator and introduce licensing and permitting activities (obtaining a license from the National Bank of the Kyrgyz Republic); develop and adopt a regulatory legal act (in the form of a law) on mining, with a detailed designation of what mining is, its classification, mining object, mining subjects; understand the nature of cryptocurrencies, crypto assets, virtual assets and understand what they can be attributed to, in particular, to money, a product, a medium of exchange, a universal service or other activity; Enshrine in civil law the concepts of cryptocurrency, crypto assets, virtual assets, including the rights and obligations arising from them; add to the Law of the Kyrgyz Republic "On licensing and permitting activities of the system in the Kyrgyz Republic" paragraph 61 of Article 15 - the activity of mining, cryptocurrency, crypto assets; add a category to the State Classifier of Economic Activities - mining, cryptocurrencies, crypto assets; form a working group at the level of the Cabinet of Ministers of the Kyrgyz Republic to study blockchain technology with areas of application, both in the private sector and in the public sector, including smart contracts and etc. Conclusion. Introduce legal regulators in the field of mining, cryptocurrency, crypto assets in the Kyrgyz Republic in order to avoid possible legal gaps that can lead to negative consequences in relation to the state, ranging from various shadow schemes in the economy that can slow down the digital transformation of the country.
The subject . The paper considers the legal status of non-fungible tokens – a technology that allows to secure and confirm the possession of a certificate that refers to a specific digital object, based on a distributed ledger (blockchain). The purpose of the article is to research the current state of the legal status of NFTs in the Russian Federation, as well as to determine the applicability of the current Russian legislation to NFTs. The research methodology is based on the application of methods of systemic and structural analysis, formal logic, as well as methods of legal forecasting and interpretation of legal norms. The results. There is a lack of comprehensive studies on this issue in legal science. The value of NFT is substantiated through the categories of "rivalrousness" and "scarcity". The process of creating NFT - "mint", that is, the tokenization of a digital object, is described. The legal status of NFT is investigated, as a result of which it is concluded that the token is not equivalent to a digital object, but rather acts as a custodian of information about this object. Taking into account, firstly, the independent nature of the NFT, which is not only a digital copy of the original work, secondly, the vast scope of utilitarian application and, thirdly, its independent commercial value, it is indicated that in the perspective of the development of legislation and judicial practice, NFT should be regarded as an independent digital asset, the rights to which are subject to legal protection. Conclusions. At present, Russian legislation does not contain a legal structure suitable for NFTs. The problems of using NFT are highlighted, including the "tokenization" of other people's works, interference in the operation of trading platforms using technical vulnerabilities, as well as fraud. Since NFT can confirm not only the right of ownership, but also represent any subjective right, it is assumed that this technology can be used to maintain decentralized blockchain registries of real estate, shares, members of the society, vote in elections, as well as to verify identity, while simultaneously ensuring the protection of personal data.
Южно-Российский институт управления – филиал Российской академии народного хозяйства и государственной службы при Президенте РФ, Ростов-на-Дону, Россия, Шатковская Татьяна Владимировна, Ростовский государственный экономический университет (РИНХ), Ростов-на-Дону, Россия, Евстафьева Алина Александровна · 5 authors
The article is aimed at developing practical recommendations for overcoming the problems of changing and terminating smart contracts due to gaps in their legislative regulation. The authors analyze the possibility of applying the general provisions for changing and terminating the contract, enshrined in Chapter 29 of the Civil Code of the Russian Federation, to a smart contract. The article proposes legal mechanisms for changing and terminating a smart contract. The authors conclude that now, when changing and terminating a smart contract, it is not enough to rely on the general provisions of the Civil Code of the Russian Federation, there is an urgent need to solve this problem both through legislative changes and by developing practical mechanisms for implementing existing grounds and methods.
Digital technologies are increasingly penetrating various spheres of society, including the economic one. Blockchain the technology has existed for less than 10 years, however, it has successfully established itself in the Russian and world markets. Today, many organizations prefer to invest in specific systems based on blockchain technology. In the Russian Federation, blockchain technologies are also developing rapidly, which means they require clear state and legal regulation. The object of the study is the processes of state regulation and procedures for the use of blockchain technologies in the public financial sector. The subject is managerial, legal, organizational and economic relations, manifested in the development of blockchain technologies in the financial sector of the state. The published article reveals the essence and content of the blockchain platform in the development of a modern payment system, in particular, it substantiates the need for the use of blockchain technology by financial market participants as an innovative tool to accelerate the development of the economy, and considers the interest for the state, since the amount of taxes levied on the crypto industry is a significant share in the specific volume of taxes collected. The risks of using blockchain technologies in the financial system of the state are analyzed. Special attention is paid to the state regulation of the cryptocurrency industry. The main provisions of the road map for cryptocurrencies are considered; the main provisions of the Concept of regulating the circulation of digital currencies; the main provisions of the bill of the Ministry of Finance of the Russian Federation on the regulation of cryptocurrencies. The tools of state regulation of digital currency and the sphere of cryptocurrency are given.
Abdul Qawi Jalili, Anton Dziatkovskii, Platinum VC & Incubator Australia
This research paper aims to elucidate the intricate relationship between artificial intelligence (AI), state data security, and the volatile circumstances induced by sanctions and economic pressure. By undertaking a comprehensive literature review, the study not only offers a historical context of state data security mechanisms but also delves deeply into the advancements provided by AI-driven solutions. The work serves as a crucial reference for policymakers, cybersecurity experts, and academic researchers, laying a foundation for the nuanced understanding of AI’s capabilities and limitations within the realms of state data security and economic stressors. Employing an analytical framework, the paper systematically distills knowledge from a wide array of sources, including academic articles, technical reports, policy briefs, and international standards. This multidimensional analysis allows for a holistic understanding of the state-of-the-art AI technologies, their applicability in fortifying state data security, and the ethical labyrinth that states must navigate. Paper underscores a multitude of challenges and ethical considerations that are often overshadowed by the technological prowess of AI. These encompass issues such as data privacy infringement, potential for mass surveillance, and ethical quandaries around bias and discrimination. The paper also throws light on the pivotal factors of accountability and transparency, essential for maintaining public trust in AI-augmented state security mechanisms. The study raises awareness about AI-driven cyber threats, focusing on the paradox of employing AI to enhance security while also becoming susceptible to advanced AI-driven cyberattacks. Paper addresses the long-term sustainability and resilience of AI-enabled security measures, particularly in the context of evolving cyber threats and the inherent instability brought about by economic pressures and sanctions. The resilience of AI algorithms and systems under these specific conditions is scrutinized, offering a forward-looking perspective on the adaptability and robustness of AI technologies in safeguarding state data.
The scientific article is devoted to the administrative and legal principles of ensuring the right to professional preliminary education for persons with disabilities: foreign experience and directions for improvement. The experience of the USA and European countries in ensuring the right to vocational higher education for persons with disabilities is revealed
 Attention is drawn to the fact that higher education in the USA and Great Britain traditionally belongs to the so-called liberal or market model, which is characterized by a high degree of decentralization of management and diversification of higher education systems. In Italy, the state has exclusive legislative powers regarding general matters in the field of education, the minimum standards to be guaranteed throughout the country, and the basic principles. Regions define school networks within their territories, adjust the school calendar, and have exclusive powers in the field of vocational education and training. Schools are autonomous in terms of didactic, organizational and research work. The Italian state is responsible for funding schools for both educational and administrative purposes.
 It was concluded that the high-quality formation and implementation of vocational pre-university education for persons with disabilities is possible through the borrowing of positive foreign experience: a) openness of the formation and implementation of state policy in the given field for persons with disabilities; b) active development, encouragement, stimulation of the implementation of innovative activities by institutions of higher education, including vocational higher education for persons with disabilities; a) a qualitatively new paradigm of the content of education - considering it not as a collection of the given volume of knowledge, abilities and skills selected according to a certain specialty, but the formation of a comprehensively developed personality according to a comprehensive approach. There is a shift in emphasis not so much on how much the acquirer knows, in particular, persons with disabilities, special knowledge in the chosen field of study, but on how such professional qualities as the ability to adapt, practicality and initiative, the ability to apply acquired special knowledge, in necessary cases creatively rethink it for persons with disabilities.
 Therefore, when implementing electronic governance in Ukraine, we need to take into account the experience of foreign countries in order to avoid typical mistakes and acquire the most successful practices for ourselves. The priority for the countries that we studied is the introduction of high-quality professional pre-higher education to vulnerable sections of the population.
The active development and distribution of cryptocurrencies around the world raises a natural question about the need to determine the procedure for legal regulation of taxation of transactions with cryptocurrencies. In this article, on the basis of the comparative legal method, the author examines the experience of legal regulation of cryptocurrencies and the procedure for their taxation in foreign countries. As part of the study, the experience of the United States of America, Singapore, New Zealand, Iran in terms of the legal regulation of cryptocurrencies and the procedure for their taxation is analyzed. It has been established that each of the above-mentioned states adheres to its own special approach in terms of regulation and taxation of cryptocurrencies. As a result of the study, three main models of legal regulation and taxation of cryptocurrencies in foreign jurisdictions were identified: the first approach is based on the recognition of cryptocurrencies as a type of convertible virtual currency that can be used as a means of payment. At the same time, in this approach, for tax purposes, cryptocurrencies are considered as property; under the second approach, cryptocurrencies are not recognized as legal tender. In the second approach, cryptocurrencies are treated as property for tax purposes; the third approach is based on a complete ban on the use of cryptocurrencies in the state, taxation of transactions with cryptocurrencies is not established.
The use of private digital assets based on distributed ledger technology and cryptography methods is increasing every year. The opportunities provided by crypto assets due to their special characteristics can be used when issuing digital assets controlled by the state. The subject of this article is the study of digital currencies of central banks (CBDC), the digital ruble, consideration of their differences from cryptocurrencies and the opportunities provided by them to strengthen tax control in the field of compliance with tax legislation by subjects of economic relations. The research was carried out using universal (analysis, generalization) and special legal methods of cognition (comparative legal, historical legal). The novelty of the study consists in updating approaches to identifying the essence of digital currencies of central banks, including the digital ruble and the possibility of their influence on compliance with tax legislation. As a result of the study, the author concluded that the need to introduce digital currencies of central banks is now under active study by the central banks of a large number of states. The advantages for users of these assets will be speed, availability of assets even in regions that are difficult to access for banking services and security from the state. For regulators, the introduction of these assets will reduce interest in cryptocurrencies, transactions with which are often made for illegal purposes, as well as give additional incentives in the fight against tax evasion.
Whilst new challenges awaited us in 2022, with the war in Ukraine raging on and the economic downturn and high inflation, practitioners are still and rightfully so continuing to focus on IP Rights (IPRs). The most recent report on IP-intensive industries has shown again how important IPRs are for the economy and for the job market.1 Specifically regarding hybrid working, hybrid conferences and new technologies continued to present challenges in 2022 and, as far as IP is concerned, a specific focus was on non-fungible tokens and the Metaverse. To be able to embrace the future with its continued challenges, learning from the past is a must and, with that, this article aspires to be a helpful guide. The authors start by summarizing the relevant Court of Justice of the European Union (CJEU) judgments interpreting the Enforcement Directive2 before moving on to CJEU decisions pertaining to substantive IPRs. Part 3 covers the relevant decisions of national courts.
Oleksandr Melnychenko, Оксана Сергіївна Новак, Олена Фоміна
The article is devoted to the problems of taxation of transactions with cryptocurrencies. Disagreements in the interpretation of the essence of cryptocurrencies in the recommendations of the regulators were revealed, which leads to the lack of a reasonable approach to the reflection of such transactions in accounting and the subsequent determination of the tax base. The current legislation and explanations of tax authorities regarding the declaration and taxation of transactions with cryptocurrencies were analyzed and the absence of special rules regarding the taxation of such transactions was found. The general principles of taxation of operations with cryptocurrencies are characterized by a significant tax burden on such operations, which, in conditions of anonymity of cryptowallet owners, leads to concealment of such operations and avoidance of their taxation. The draft laws on regulation of circulation and taxation of transactions with cryptocurrencies were analyzed, the advantages of which compared to the current legislation are a reduction in the rates of taxation of such transactions by personal income tax and income tax; VAT exemption. In order to ensure the possibility of state control of transactions with cryptocurrencies in matters of taxation and financial monitoring, it is proposed to include cryptocurrency exchanges in the list of subjects of primary financial monitoring.