Subject. The article addresses the financial and credit policy of the State, creation of models of national economic systems functioning, financial security problems. Objectives. The study aim to establish patterns between the development of types of money, their substitutes, and industrial revolutions, reveal threats to the national financial security associated with the active introduction of digitalization into the economy. Methods. The retrospective analysis enabled to link the stages of the genesis of money with industrial revolutions. The dialectical method helped identify and systematize the most significant risks involved in the use of innovative technologies. Results. The study shows that the development of types of money as a special commodity is directly related to the achievements of scientific- technological progress and growing demands of the society. Industry 4.0, characterized by accelerated digitalization of the economy, changes technologies of the financial sector, which creates new risks that need to be identified and assessed to update the financial and credit policy. Digitalization leads to accelerated transformation in the financial sector, the role of which is very significant in crisis conditions. Conclusions. The established patterns, risks and trends are objective prerequisites for the formation of a new monetary policy and the development of the concept of Russia's economic security in the context of Industry 4.0.

Subject. This article explores the role of the public sector in the Russian economy and the problem of improving the quality of forensic economical examination. Objectives. The article aims to identify and systematize the differences between accounting and reporting of enterprises in the commercial and public sectors of the economy, as well as study statistics on economic crimes in the public sector. Methods. For the study, I used analysis, synthesis, and comparison. Results. The article presents a systematization of the features of budget accounting and describes the characteristic features of unlawful acts in the budgetary sphere. Conclusions. The results of the study can contribute to the competent compilation of the research part of the expert opinion and the obtaining of reasonable conclusions, which will optimize the judicial process as a whole.

Subject. Currently, the growing competition and the economic crisis make manufacturers and sellers actively use trademarks so as to win new business and retain customers. Over 80 percent of any buying decision depend on the visual information, rather than the reasonable approach. Legal issues of trademark use in business relations draw the attention of professional and scientific communities in Russia and abroad, dating back to far away times. Objectives. We provide the rationale for a clearer definition of trademark for purposes of legal relations, examine the partial tools for studying verbal trademarks, and conduct an experiment to prove the efficiency of tachistoscopic tools for trademark studies as part of legal examinations. Methods. The study is based on general and partial methods of research. Studying verbal trademarks, the use of tachistoscopic tools helped conduct an experiment and make conclusions, notwithstanding a small sample. Results. Trademarks circulated in business affairs even in the A.C. times. In the second half of the 19th century, advanced economies set up the legislative framework on personalization means. All corresponding regulations are still being improved consistently. The systems approach and generalization helped sort out priority views on the concept trademark and coin a more specific term, which is important for scientific and practical activities of lawyers, managers and economists. Drawing upon the experiment, we made respective conclusions and suggest extrapolating them to similar studies as part of legal examinations. Conclusions and Relevance. Trademark is a construct of law from professionals' perspectives and a symbol attracting people’s attention to goods as ordinary people perceive it. In mixed economies, consumers’ perception of goods significantly determines the producer’s market position. Therefore, many market actors need to specify the concept trademark, including legal departments of companies. Trademark disputes have become more frequent cases heard by the Russian arbitration courts. So, the specified definition and the experiment are of scientific and applied value. The findings are designated to improve the legislative framework for personalization means. The tools and findings we present in our experiment can serve not only for scientific, but also practical purposes of legal examinations concerning verbal trademarks. They will also work for teaching on legal disciplines.

Subject. This article discusses the application of the tax equity principle in practice, which helps reduce social stratification, combat poverty, as well as replenish the budget at the expense of personal income tax. Objectives. The article aims to substantiate the need to apply progressive taxation of individuals in a modern socially-oriented State. Methods. For the study, we used analysis and synthesis, historical method, and the dialectical approach. Results. The article highlights differences in approaches to the implementation of the tax equity principle in foreign countries and Russia. Conclusions and Relevance. The excessive level of inequality in Russia requires the urgent introduction of tools of socially oriented tax policy based on the classical principles of taxation. The results of the study can be applied in the higher education, as well as serve as a scientific justification for updating the regulatory framework in the field of taxation of individuals.

Subject. This article examines the organization of bookkeeping and tax accounting in Turkey at the present stage and analyzes the stages of development of national institutions for these types of accounting. Objectives. The article aims to determine Turkey's position in the world according to a number of macroeconomic indicators and establish a development trend, identify the peculiarities of the taxation system in Turkey, systematize the various stages of taxation, conduct a retrospective analysis of the development of national accounting to date, and determine the differences between audit and the unique institution of sworn tax consultants based on the current regulatory framework of the Republic of Turkey. Methods. For the study, I used a post-hoc analysis, and general scientific and particular cognition methods. Results. The article describes the peculiarities of the Turkish tax system, highlights significant milestones in the development of taxation up to the present time, analyzes the development of accounting methods and the current state. The article also defines a stable trend of orientation towards European models, which does not exclude the presence of certain elements of the Islamic model mainly in the banking sector of the economy. Conclusions and Relevance. Turkey's tax system is highly sensitive to advanced European tax methods, which is still combined with the predominance of an Islamic world view based on Sharia law. Currently, the Turkish tax system is focused on European norms, primarily German ones, and the tax burden is defined as low according to the presented world ranking. The developed conclusions and proposals can be applied both in scientific and practical activities in the field of economics and financial law, as well as by educational institutions of higher education.