Tyumen Law Institute of the Russian Interior Ministry

The article examines the internal control of tax calculations as a tool for reducing tax penalties and optimizing tax payments, the essence, significance, problems of internal control of tax calculations, procedures for collecting audit evidence used to disclose the reliability, completeness and compliance with the legality of the calculation of taxes of economic entities.

The subject of the research is the competency-based approach to teaching the tactics of using security detectors. The purpose of the work is to develop a method for conducting practical classes that will enable students to quickly master: a) the principles of labeling security detectors; b) the tactical aspects of their placement on the protected object, taking into account technical limitations. The object of the research is the process of mastering the technical characteristics of security detectors by solving a practical task of creating a schematic representation of equipping the protected object with them. The work utilizes products from the Security Equipment List (SEL), recommended by the Technical Council of the Main Directorate of the National Guard of the Russian Federation, as well as the requirements of relevant state standards. The proposed methodology is aimed at forming the competencies necessary to ensure reliable protection of objects using detectors of various physical principles of operation. Emphasis is placed on the practical application of knowledge: from decoding labeling to optimal device placement considering their functional features. Research methods include: analysis of pedagogical practice in conducting practical classes, synthesis of new methodological approaches to teaching the discipline "Special Equipment of Law Enforcement Agencies," and classification of typical errors made by students. The scientific novelty lies in the development of a methodology for forming competencies in mastering standardized parameters of security detectors and the tactics of their application. An algorithm for selecting detectors with the necessary tactical and technical characteristics for organizing three levels of security alarm at the protected object has been proposed. The novelty of the methodology consists of: systematizing the stages of training (from decoding codes to practical device placement); developing assessment criteria for student work that allow for the prompt identification and correction of typical errors; and universal applicability (the possibility of adaptation for studying security-fire or fire detectors while complying with relevant regulatory acts). The methodology can be used for various forms of education and faculties, as well as scaled for the study of other elements of security technical means.

The importance of introducing artificial intelligence technologies into various spheres of society makes it necessary for the state to create favorable conditions for their development within the legal framework. Thus, in 2020, a federal law was adopted providing for an experiment to establish special regulation in order to create the necessary conditions for the development and implementation of artificial intelligence technologies in the federal city of Moscow. The author abstractly formulated the results of the analysis of this normative legal act, as well as conclusions on its implementation in 4 years from the date of adoption.

In this article, the authors analyze the transformation of the electoral process during the in-troduction of digital technologies in the Russian Federation, as well as negative and positive aspects n this article.

The article is devoted to the development and improvement of methods for analyzing the financial condition of organizations. As a result of reviewing and researching the content of existing methods for analyzing the financial condition of organizations, difficulties of use for users were identified, consisting of a large or small number of stages, sections, oversaturation of coefficients, lack of a common conceptual apparatus for all, incompleteness and obsolescence of recommended values of coefficients characterizing financial state, in low demand and the possibility of using the methodology for analyzing financial condition equally for all organizations. Based on the assessment and generalization of current analysis techniques, an optimal structural and logical diagram of the financial condition analysis technique has been developed, highlighting specific areas of analysis in a certain sequence of their implementation. In order to optimize the number of coefficients, a set of calculation indicators has been proposed and justified, which will allow a faster and more comprehensive assessment of the financial condition of organizations, which will increase the interest of users in the use of improved methods, as well as in the use of analysis results to improve the financial condition and increase the efficiency of management of the organization.

The economic, technological, social, and political development of Russia is affected by unfavorable external circumstances. The purpose of the article is to reveal the features of the external environment uncertainty, assess its impact on the economic systems of the Russian regions, and to propose a mechanism of adaptation to future recessionary phenomena. The article uses methods of analysis and synthesis, induction and deduction, comparison, economic analysis; a systematic approach. The authors present the results of comparative analysis of Russian regions’ development indicators in 2019–2021 and 2022. It is determined that the speed and effectiveness of overcoming uncertainty factors depends on the adaptive abilities of Russian regions and the speed of decision-making. The key directions of state policy measures to maintain the stability of the economic systems of the regions are substantiated.

The question regarding the subject of administrative law is not new, but it has not been definitively resolved in constructive terms. It should be noted that the correct definition of the subject of legal regulation is the key to the effectiveness of such an impact, in addition, understanding the subject makes it possible to better systematize legal material officially and informally, as well as teach the relevant branch of law. The existence of such a branch of law as "administrative law" in the legal system is not disputed by anyone, however, the subject content of this branch is still important, the allo-cation of key institutions in it that form it today. Administrative law largely determines the legal quality of police activity, and therefore we will implement the ratio of the designated categories.

The article deals with the dualism of ideas of natural and positive law. The authors believe that the dualism of natural and positive law has existed since ancient times, although it manifested itself in different historical forms. The evolution of these forms is considered during the period of antiquity and the Middle Ages. The goal of any legal system is optimal coordination, the combination of the principles of natural and the norms of positive law, the content of subjective law and the normativity of objective law. this will avoid legal conflicts or minimize their number. The problem is how to carry out the theoretical and practical synthesis of the goals (intentions) of natural and positive law in a single legal system. The analysis of the sources of ancient and medieval scientific thought in this vein is carried out.

The provisions of regulatory legal acts that establish requirements for the transportation of passengers and luggage by passenger taxis are considered. The negative aspects of their implementation are analyzed and proposals are formulated in order to eliminate certain problems in the field of taxi activity.

The article deals with the question of the possible participation of artificial intelligence in criminal procedure relations. The author explores the existing points of view regarding the possibility of replacing a judge with artificial intelligence and comes to the conclusion that it is preferable to use artificial intelligence as an auxiliary technical tool. The author also considers the possibility of highlighting a separate category of cases for consideration by artificial intelligence, but in the order of a special stage of legal proceedings (preliminary or additional), while maintaining the ability to appeal against decisions made by artificial intelligence. In addition, the article discusses the possibility of using artificial intelligence to organize legal proceedings, oversee compliance with the law, as well as assist the investigator in finding, analyzing and recording information about the circumstances of the case and translating procedural documents into other languages.