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.

This paper investigates the features of regulation of crowdfunding as a new institution of the financial market.A comparative analysis of the main aspects of the regulation of this investment institution is carried out from the standpoint of legal provisions. For this, a survey study of the current Russian and foreign developments in crowd investment is carried out. A comparative analysis of crowdfunding with other currently existing investment institutions is presented. Basic information on the activities of the existing crowdfunding platforms is provided, the prospects for further research in this area are outlined. The relevance of the subject matter is determined by the need to search for effective government regulation of crowdfunding as a relatively new institution of finance investment. Nowadays, there is a considerable number of crowdfunding platforms that involve the collective collaboration of people (donors), pooling their funds (usually via the Internet) for material support to other people or organisations (recipients). State regulation of the activities of the platforms, carried out on the basis of existing legal provisions, will contribute to giving the institution of crowdfunding a certain order governed by regulations of the current legislation.

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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.

The development of terrorism is increasingly contributing to the debate about its impact on the tourism sector. Thus, this article is aimed to explore the place of terrorism in the international legal regulation of tourism. The study was carried out by integrated approach to legal expertise of documents of international organizations. Based on the fact that attacks on foreign tourists have increased in certain regions of the world, relation between tourism and terrorism was established. It was revealed that The Hague Declaration on Tourism is the main international legal and regulatory act in the field of tourism. We came to conclusion that complexity of regulation of international tourism is that tourism actually affects on all branches of law. To solve this problem, it is necessary to develop a new declaration, focused on principles of countering terrorist threat to international tourism and tourists.