The article provides an analysis of the features of the legal regulation of copyright protection and the control of the distribution of the prohibited content on the Internet. Copyright violation and distribution of the prohibited content are considered by the author as two sides of the same problem – the illegal use of information on the Internet. Despite the close attention received from legislators, law enforcers, Internet-based businessmen, journalists, bloggers and regular users of Internet resources, the amount of whom is becoming larger from year to year, this problem still remains unsolved up to date, so the urgency of development of its legislative solution is unquestionable. The objective of the work presented is to seek effective legal regulation of Internet relations connected to the protection of authors' rights and the fight against the distribution of illegal (hazardous) content. In order to achieve this objective the author analyses the Russian legislative framework, refers to international and foreign experience and views the positions of representatives of various sciences related to the Internet, especially legal scholars and political scientists. Various categories of Internet-based information, which are regulated under the Russian legal system, are considered in this article. The potential of existing technologies to restrict access to Internet resources is analyzed. The results of the study of different views on the mentioned problems are presented, and solutions for their resolution are offered, which is of scientific and social interest. The scientific novelty and relevance of the study are that in order to address the problem of copyright control and the distribution of illegal content on the Internet, it proposes an integrated approach, combining legislative restriction of access to relevant information with opening an active dialog with the Internet community and business in the area of Internet communications.

The objective of the study is to determine the status of a digital financial asset and the features of its taxation in the Russian Federation and progressive countries. Currently, there are three main taxation models that are used in this area: income tax, corporate income tax, and capital gains tax. The article explores the prospects for introducing the experience of foreign countries in the Russian Federation. The possible changes that may occur in tax regulation are analyzed. The experience of leading countries in the field of legal regulation of the use of digital financial assets and the taxation of cryptocurrency transactions is analyzed. Such an analysis will allow Russia to keep pace with countries with a leading economy and at the same time increase state budget revenue through taxation of cryptocurrency transactions. The study provides an analysis of the conceptual scenarios of digital income taxation and objects of taxation in the process of cryptocurrency creation. The study critically assesses possible options for applying international standards for tax accounting of digital assets. Groups of problematic issues that arise in the tax accounting of digital assets are developed. The prospect of further research is the development of tax accounting methods for each of the established entities for the creation and circulation of digital financial assets in accordance with accounting objects.

No abstract

The Article analyzes the criteria for classifying specific financial funds as to the public ones. The article examines the concept of public interest, its separation from private interest, and the role of the state in forming the category of public interest. The funds of the Russian Union of Motor Insurers are considered as a category of public finance.

The urgency of the issue researched is stipulated by the fact that in current conditions ethnic identity is not always dominant, much greater importance is given to the level of education and training of every individual, their communication skills etc. Meanwhile, belonging to the people’s culture, the ability to share common values and norms remain still relevant, both for the harmonization of the inner world of the personality as well as in general for the possibilities of social realization. The article highlights some ethnopolitical aspects in the process of state-building of Kazakhstan and Kyrgyzstan. The positions prevailing in the Russian, Kazakhstan, Kyrgyzstan and foreign scientific thought on the specified range of problems have been analyzed. The purpose of the article is to analyze the ethno-political processes influencing the formation of the statehood of Kazakhstan and Kyrgyzstan. In the work, complex scientific and methodological tools have been used: historical, sociological, political, institutional, comparative, system and structural-functional methods of cognition. The materials of the article suggest practical significance for university professors of sociological and legal specialties.