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.
Статья посвящена анализу алгоритма применения смарт-контрактов в современных экономических системах. Рассматриваются сферы применения и различные аспекты функционирования смарт-контрактов,обусловленные их высоким техническим потенциалом. Подробно раскрыт механизм использования смарт-контрактов в блокчейн-сети при осуществлении закупок товаров, работ, услуг для обеспечения государственных и муниципальных нужд. Затрагивается проблематика максимально эффективного использования возможностей смарт-контрактов посредством автоматизации не только закупочных процедур,но и контроля над соблюдением принципов добросовестной конкуренции. The article is devoted to the analysis of the algorithm for the use of smart contracts in modern economic systems. The areas of application and various aspects of the functioning of smart contracts, due to their high technical potential, are considered. The mechanism for using smart contracts in the blockchain network in the procurement of goods, works, and services to meet state and municipal needs is disclosed in detail. The issue of the most efficient use of the possibilities of smart contracts through the automation of not only procurement procedures, but also control over compliance with the principles of fair competition, is touched upon.
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.
Digital law is a polysemous phrase widely used in contemporary legal studies. From the point of view of analytical jurisprudence, its central meaning is defined by the “pervasive digital technologies” (artificial intelligence, distributed ledger systems, etc.). Doctrinal understanding of the problems of digital law requires the identification of a universal problem, as which the article proposes as a hypothesis the problem of agency in the broad sense of the word. The approach can be argued deductively and inductively. From the deductive point of view, agency is the central problem of the general filed of the philosophy of law and, as such, it should also be seen in specific fields of knowledge. From the inductive point of view, in the main specific problems of certain “pervasive digital technologies” there is a common feature of their connection with the problem of agency, which is demonstrated in the article on the basis of the technology of artificial intelligence. Confirmation of the hypothesis of subjectivity as the main problem of digital law (or an academic convention regarding such a hypothesis) will mean the existence of a general doctrinal principle to be taken into account in various forms of law-making and lawenforcement activities in cases where the formal-legal method cannot be applied due to objective circumstance.
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.
Feb 27, 2023·Science. Research. Practice (Наука. Исследования. Практика): сборник статей международной научной конференции (Санкт-Петербург, Декабрь 2022).
В статье описаны децентрализованные автономные организации, как субъект экономических отношений, рассмотрены варианты их использования в период санкционного давления, раскрыты недостатки этой технологии на текущем этапе. The article describes decentralized autonomous organizations as a subject of economic relations, considers options for their use during the period of sanctions pressure, reveals the shortcomings of this technology at the current stage.
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.
The author discusses the features of the legal regulation of taxation of transactions of individuals with digital rights in the Russian Federation. As a result of the study, the author identified a gap in the legal regulation of taxation of digital rights in the Russian Federation, when determining the system of tax benefits for transactions with digital rights. Public relations arising in connection with the turnover of digital rights are regulated by the Civil Code of the Russian Federation, while neither legislation nor law enforcement practice has been defined, the specifics of taxation of income of individuals on transactions with digital rights. In this connection, it is necessary to highlight the features of the legal regulation of taxation of income of individuals on transactions with digital rights and determine whether these features are applicable to the legal regulation of taxation of income of individuals on transactions with digital rights in the Russian Federation. The problem is that in the legislation of the Russian Federation there is no legal regulation of taxation of income of individuals on transactions with digital rights. The goal go the research is to investigate the experience the foreign legislation and regulatory legal regulation of the Russian Federation and to identify the problems of legal regulation of taxation of income of individuals on transactions of individuals with digital rights. Scientific novelty of the research lies in fact that previously, no research has been conducted on the application of tax benefits in the legal regulation of taxation of personal income on transactions with digital rights.
The active development of cryptocurrencies around the world began about 10 years ago, but despite the rather long period of time, the world has not yet developed a unified approach to understanding the essence of cryptocurrencies and the general rules for their legal regulation. This article examines the essence of cryptocurrencies from the standpoint of a general theoretical approach, and also analyzes the positions of international organizations regarding the definition of the essence of cryptocurrencies. The creation of a common approach to determining the essence of cryptocurrencies at the global level will make it possible to choose a single most optimal approach to the issue of their further legal regulation by countries at the national level. The analysis allowed to conclude that the concept of cryptocurrencies can be considered in several different aspects, each of which has its own specifics, but at the same time reflects the essential features of cryptocurrencies. Many international organizations classify cryptocurrencies as virtual/digital currencies, noting, at the same time, the significant risks of their use and the need to create a coordinated and systematic regulation of the sphere of cryptocurrency turnover to reduce the ways and possibilities of their illegal use.
The subject of the study is regulatory legal acts regulating the use of cryptocurrencies. The object of the study is a set of legal and regulatory rules that determine the mode of using cryptocurrencies in Russia and foreign countries. The purpose of the work is based on a comprehensive analysis of the scientific works of leading scientists and practitioners, Russian and foreign judicial practice, legal experience of other states to consider the theoretical and legal foundations of the nature of cryptocurrency and mining, to analyze their legal status in modern Russian civil and information law, to put forward proposals to solve existing problems in the field of regulation of cryptocurrency and mining, and making international transactions using crypto assets. As a result of the study, conclusions were drawn that the definition of digital currency given in the Federal Law "On Digital Financial Assets, Digital Currency and on Amendments to Certain Legislative Acts of the Russian Federation" requires adjustments, and the definition of a separate concept of cryptocurrency due to the fact that from the position of Article 128 of the Civil Code of the Russian Federation, it must be recognized as other property, and its consolidation in the system of civil rights is carried out by other legislative and other regulatory legal acts. In this approach to the interpretation of the concept of cryptocurrency, the agreement on the transfer of cryptocurrency in exchange for receiving other property has the legal nature of a barter agreement.
the article describes several types of attacks at the level of autonomous systems that can be used, including in the Bitcoin network (active BGP attack, passive BGP attack by collusion, hybrid BGP attack). The mechanisms of the network separation attack and the «selfish mining» attack are described separately. Based on these two attacks, a combined attack is proposed, calculations and analysis of the effectiveness of its application are carried out.
Economic and Technological Systems Analysis
Legal and Policy Issues
Advanced Research in Systems and Signal Processing
The article analyzes the problems of the current digital transformation of the Russian public sector in organizing the activities of government bodies and public sector institutions. The characteristic of metauniverses and the sphere of decentralized finance in modern economic processes is given. Perspective directions for the development of metauniverse technologies for the public sector and the provision of socially significant services have been determined. The theoretical content of the metauniverse model in the public sector of the economy has been clarified. Recommendations for the development of a model of the national metauniverse for the public sector of Russia are proposed.
The article discusses the features of the tax and legal regulation of cryptocurrencies in the Republic of India and the Russian Federation. A study of legal regulation and a study of the positions of legal scholars of the Republic of India, in terms of regulating the turnover of cryptocurrencies, as well as the experience of regulatory regulation of the turnover of cryptocurrencies in the Russian Federation. As a result of the study, the author identified a gap in the legal regulation of taxation of cryptocurrencies in the Russian Federation, in comparison with the legal regulation of the Republic of India. Public relations arising in connection with the turnover of cryptocurrencies are not regulated in any country of the world at the moment, including in terms of taxation of transactions using cryptocurrencies. In this connection, it is necessary to take into account the foreign experience of legal regulation of taxation of cryptocurrency turnover, including the Republic of India. The problem lies in the fact that amendments to the Tax Code of the Russian Federation have not been adopted at the moment, which would regulate the taxation of cryptocurrency turnover in the Russian Federation. To investigate the experience of legal regulation of taxation of cryptocurrencies of the Republic of India and to identify aspects that could be applied to form the legal regulation of taxation of turnover of cryptocurrencies in the Russian Federation. Previously, comparative legal research in this area has not been conducted.
В статье анализируются конституционные нормы, выступающие основой текущей нормативно-правовой регламентации оборота криптовалюты в Российской Федерации, которая на современном этапе характеризуется довольно активным расширением массива источников права, регламентирующих общественные отношения, возникающие в данной сфере. Автором проанализированы действующие нормативно-правовые акты, находящиеся в настоящее время на рассмотрении в Государственной Думе РФ, проект Федерального закона «О цифровой валюте», а также судебные решения, которые в условиях отсутствия детального нормативно-правового регулирования выступают в качестве своеобразного судебного прецедента при исследовании специфики оборота криптовалюты в России.
Maria A. Egorova, V. V. Grib, L. G. Efimova, О. В. Кожевина · 6 authors
The article deals with the national practicies of direct and indirect taxation of income from cryptoassets in some countries of the world, including Russia, France, Italy, USA, Great Britain, etc. The authors study various approaches to the concept of cryptocurrency for the purposes of fiscal management: macroeconomic, cost, accounting, legal and institutional approaches. According to the authors position cryptocurrencies for tax reasons should be treated as a property and means of payment. Therefore, any income in cryptocurrencies received by taxpayers should be subject to personal income tax or corporate income tax, respectively. The recognition of cryptocurrencies as a means of payment (that is, private money) leads to the need to exempt taxpayers from paying value added tax in cases where cryptocurrencies perform these monetary functions in transactions performed by taxpayers, in particular, they perform the function of a means of payment. Payment of taxes on income of taxpayers received in cryptocurrencies can be carried out both in cryptocurrencies and in national (fiat) currencies. It is permissible to establish a tax declaration of transactions for cryptocurrency. The foundations of the legal regime of taxation of digital currencies in the Russian Federation have been formed. The problems of introducing effective taxation of cryptocurrency transactions in the Russian Federation are identified, as well as changes to tax legislation are proposed, in particular, clarification of the range of objects that can be classified as “digital currency”, synchronization with the law on digital financial assets, determining the tax base and implementing tax control of transactions with cryptocurrency. As the study showed, the approaches to indirect taxation are the most unified. Tax regulation is a potential incentive to reduce the speculative interest of participants in transactions with cryptocurrencies and increase the transparency of taxation of cryptocurrencies.
The methods of eliminating vulnerabilities of zero-knowledge succinct non-interactive arguments of knowlede are considered. The methods are based on the security of public parameters formation in the form of common reference strings using a trusted third party and multilateral interaction. The multilateral formation of the common reference strings uses the only honest party with a fixed and unlimited set of participants, as well as verification of the reliability of the results. Examples of increasing the level of security of zero-knowledge succinct non-interactive arguments of knowledge based on the correction of proof verification equations and the values of the common reference strings, eliminating redundant elements from the common reference strings and the keys of proof formation are given. The protocols that develop the construction of the common reference strings from static to updatable and universal versions are mentioned.