ВЗАИМОДЕЙСТВИЕ ПРАВООХРАНИТЕЛЬНЫХ ОРГАНОВ ПРИ РАССЛЕДОВАНИИ УГОЛОВНЫХ ДЕЛ В УСЛОВИЯХ ЦИФРОВОЙ ТРАНСФОРМАЦИИ

Purpose. The aim of the article is substantiation of the role of digital infrastructure in the process of digital transformation of Ukraine and analysis of the possibilities of using blockchain technologies. Methodology of research. General and special methods of economic research are used in the course of scientific research, in particular: analysis and synthesis to reveal the economic essence of digital infrastructure; statistical and graphic methods ‑ in the analysis of world trends in the development of information and communication technologies, methods of induction and deduction, abstract and logical method ‑ in drawing conclusions from the results of the study. Finding. Definitions of digital economy, suggested in domestic economic literature, are considered. The author’s definition of this concept is substantiated. Areas of activity have been identified in which the introduction of digital technologies will play a decisive role in the context of digital transformation. The Concept of the development of the digital economy and society of Ukraine and the directions of digital development defined by this Concept are considered. The types of digital infrastructures and the main digital technologies that ensure their formation are given. The essence of the concept of blockchain and the scope of its possible application in Ukraine in order to protect data and ensure cybersecurity is revealed. Originality. The author's definition of digital economy is offered, in which special value is given to introduction and real use of digital technologies in various spheres of human activity. The role of digital infrastructure and main technologies that ensure its formation is substantiated. The directions of using blockchain technologies and measures that need to be implemented for further digital transformation of Ukraine are proposed. Practical value. The results of the study will contribute to the formation of the institutional basis for further development of information technologies in Ukraine, their introduction into the real sector of the economy, and in the future ‑ building an effective digital economy focused on innovation in production and services. Key words: digital economy, digital infrastructure, digital transformation, information and communication technologies, blockchain.

Digital technologies foster intensification of transformation processes on insurance market. Insurance market development depends on efficient introduction of digital insurance technologies, which give an opportunity to compete with global innovation technologies providing information security on global space. The article studies acute issues of insurance market development in conditions of digital technologies. On the basis of digital insurance analysis the article shows importance of further introduction of digital technologies into insurance industry in order to raise quality of insured’ protection and to develop insurance business in digital economy. The authors came to the conclusion that digital insurance is a result of the stable and effective development of finance market. Factors influencing insurance market development were identified, the impact of COVID-19 epidemic on insurance industry was demonstrated and acute types of insurance in these conditions were studied. The role of finance theory and insurance education in insurance market transformation was described as well as the necessity of system upgrading of education technologies.

The presented monograph examines the economy of modern China. Of particular interest are the issues of e-commerce. The current stage of global economic development is characterized by the widespread introduction of new digital technologies and a gradual transition to a digital economy model. In this regard, a new form of international trade has appeared — e-commerce. The new trading system seems to be the future of an effective digital economic system, as it implies the reform of strategies, models, operations, products, marketing, supported by the introduction of digital technologies, and a complete change in the management structure in the political, economic and social spheres. The historical and current processes of forming a new agenda for the transformation of the world economy in the context of energy transition are analyzed, as well as a number of modern works on this topic are analyzed and evaluated accordingly. The current state and prospects of tourism development in the People’s Republic of China are considered. Prerequisites for the positive dynamics of the tourism market in the world are such a set of factors as the growth of the solvency of the population and the consistent development of tourist infrastructure, the formation of the identity of the state in the international arena to improve the reputation of the country, the increase in the penetration of remote banking services, the Internet, online services, etc. For students, postgraduates, teachers of economic and historical disciplines, entrepreneurs, employees of state financial institutions, anyone interested in the economy of modern China

This article considers the impact of digital technologies on the organizational development of an enterprise. It shows the relevance and neces- sity of studying the topic at the present time. At different stages of its develop- ment, the company faces certain difficulties that prevent further growth and further transition from one stage of the organization’s life cycle to another. In industries, businesses are reengineering business processes and even entire business models to transform big data and apply them to achieve competitive advantage. The trend towards digital transformation of related value systems using information and communication technologies (ICT) can be considered as an opportunity for organizational development of the enterprise. Businesses use digital technologies such as IoT platforms, advanced human-machine interfaces, the authentication and fraud detection tools, 3D printing, smart sensors, big data Analytics, and more. Digital technologies can be profitable for an enterprise by saving costs, expanding connectivity, and being more flexible and adaptable to a digital environment that is becoming more complex and competitive. In the scientific literature, there are many studies devoted to the study of organizational development of the enterprise. Almost every concept considers organizational development from the point of view of distinguish- ing stages of the life cycle of organizations. Each functioning enterprise at one time or another of its development is at one or another stage of the life cycle of the organization (LC). The article considers the main stages of the orga- nizational life cycle growth up to I. Adizes model and that of L. Greiner. The life cycle stages are correlated according to two concepts and possible issues arising at separate stages of development are identified; as well as the potential complications and their possible solutions through the digital technologies implementation and use. It should be noted that the introduction of digital technologies implies deep changes in the way the interaction of the external and internal environment of the enterprise works at all stages of the life cycle of the organization. The introduction of digital technologies can lead to the emer- gence of new business models for relationships between the company and its customers: customers have direct access to communication with the company, which facilitates the exchange of data between them, but at the same time it forces the enterprise to pay attention to its digital reputation and invest in it. It is revealed that the introduction of digital technologies in the organizational development of the enterprise requires the inculcation of a digital culture that supports that change: namely, an organizational culture suitable for the digital transformation of the enterprise. It is worth noting that in order to apply digi- tal technologies and benefit from them, it is extremely important that new tools are understood, accepted and adapted by employees to their daily work.

The study analyzes the historical aspect of the formation of the notary in Ukraine. The scientific analysis of notary development, definition of notary system, determination of a place of the modern notary in the legal system is carried out. The introduction of European experience in the notary of Ukraine provides an opportunity to exchange practical skills, improve national legislation and unify Ukrainian documents in accordance with international standards. The legislative consolidation of "notary in Ukraine" is analyzed. It is the Law of Ukraine “On Notaries” that discloses the concept of notary as a system of bodies and officials who are obliged to certify rights, as well as facts of legal significance and perform other notarial acts, provided by law, in order to give them legal credibility. The main tasks of the notary are defined, namely ensuring the protection and defense of the rights, freedoms and legitimate interests of individuals and collective entities, as well as promoting the proper implementation of the rights and responsibilities of these entities, ensuring the protection and safeguarding of all property forms, crime prevention, general strengthening of the rule of law and maintenance of the proper level of law and order. The functions of the notary are outlined, which are constantly evolving and give notaries more powers when performing notarial acts. The types of legal systems of notaries are studied, and the place of Ukrainian notaries in the system is determined. A special place in the notary system of Ukraine is the introduction of digital technologies, namely electronic registers, which allow to speed up the performance of notarial acts. It is concluded, that the notary in Ukraine is constantly in the dynamics of development and improvement of both the system itself and notaries in general. The international experience of leading countries allows for constant exchange of skills and improvement of national legislation

Investments represent an essential element of economy. Technological progress and financial innovation become the key drivers of modern globalization. Therefore, information technologies as a basis of management and functioning of various spheres of modern economic life, including investment processes, play special role in the development of digital economy. Unstable geopolitical situation, fluctuations of the Russian economy, as well as political interests of other countries in the Russia's wealth confirm the relevance of the studied problem. In this connection, purpose of the study consists in analyzing possible ways of financing and crediting of Russia by third-party countries, as well as identifying trends and directions of financing in the context of globalization and digitalization of markets. Scientific relevance and novelty of the study consist in establishing the dependence of international financing and crediting of Russia on investment climate in the country and its sensitivity to various external and internal factors. At the same time, the investment climate in the country is influenced not only by administrative conditions, but also by economic factors. Fulfilling recommendations on ensuring direct foreign investments contributes to their attraction and provides additional opportunities for the country. Thus, investment activity and digital technologies are interconnected. Introduction of digital technologies in the future can radically change the nature of international investment by simplifying it and attracting larger capitals to the market. This will provoke a rapid increase in investment in the same digital technologies, accelerating the integration of these areas and bringing both to a qualitatively new level

Digital transformation of business processes is main direction of development of all sectors of national economy. The introduction of digital technologies in banking sector contributes to a fundamental change in business processes, strategy of behavior of commercial banks in financial market and development of internal ecosystem. The digital transformation of banking system's business processes aims to introduce modern ways of providing financial services and banking products to public and businesses. Traditional banking services are being transferred to online services, especially when managing accounts, plastic cards, issuing loans, opening deposits, etc. The introduction of new banking technologies allows credit institutions to reduce their operating costs, improve quality and speed of customer service, balance active and passive operations, expand the line of banking products and financial services, stabilize and expand customer base. The development of banking system based on digitalization of business processes is main factor in growth of competitiveness of Russian financial market.

The article is devoted to the study of the state and features of agricultural entrepreneurship in the Republic of Kazakhstan. The authors analyze key sectors of agricultural entrepreneurship, including farms, agricultural holdings and agricultural cooperatives, focusing on their role in the country's economy. The research uses SWOT and PEST analysis methods to identify the strengths and weaknesses of the sector, its opportunities and threats. The attention is paid to the influence of climatic, economic and social factors on the development of agriculture. The paper highlights the importance of government support, infrastructure modernization and the introduction of innovative technologies to increase the competitiveness of the agricultural sector. The article describes current trends in the agro-industry of Kazakhstan, including the growth of the number of farms and the increase in output. However, problems such as insufficient mechanization, limited access to finance, and difficulties in managing resources are noted. The authors emphasize the importance of government policy in the field of subsidies and risk insurance, as well as the need to improve logistics and processing of agricultural products. The practical significance of the work lies in the development of recommendations for improving the sustainability and efficiency of the agricultural sector. Among the proposals are the introduction of digital technologies, the development of cooperative models and measures to encourage young people to participate in agro-entrepreneurship. The conclusions and recommendations presented in the article are aimed at creating conditions for the sustainable development of agricultural entrepreneurship and its integration into international markets.

The digital technologies’ development requires the determination of directions and advantages of their implementation and using, designing the ways and implementation structure. The article proposes the directions and marks advantages of introduction, use, and development of digital technologies, and identifying and analysis of market entities and the structure of their interaction. It will allow differentiating such interaction by groups of entities and detail the possibilities, and the ways of digital technologies using in all areas of implementation, and will contribute to achieving the benefits from digitalisation of business activities’ various types. Matrixes for the digital technologies using and matrixes for using the digital technologies’ effectiveness for authorities and business structures have been proposed. The compilation and analysis of these matrixes will make it possible to identify the most attractive areas for the introduction of digital technologies and ways for the development and interaction of business structures and all market entities.

The paper examines the peculiarities of taxation of IT technology services in Ukraine. The introduction of digital technologies in the field of taxation today is due to the need to simplify the process of processing tax information, reduce the corruption need to improve the quality of services, improve the quality of planning and forecasting the development of the fiscal system and the national economy as a whole. Digitalization can play a key role in helping tax authorities reduce administrative costs, collect more revenue more efficiently, increase transparency and service for taxpayers, and adapt big data flows. As a result, there is a trend towards global digitalization of the tax space, digitization of tax information, and the introduction of new technologies for tax administration. In our opinion, the tax policy of digitalization will remain at the center of its global debate for a long time as to whether international tax rules will change or remain unchanged in an increasingly changing environment. The purpose of the paper is to study the impact of digitalization on the development of tax control. Researched: the trends of digitization of tax administration, such as the creation of web portals for the provision of electronic services, the introduction of an electronic check, the use of automation and data analysis to improve the efficiency of tax control, and the introduction of the practice of using pre-population of tax return. The main problems associated with these processes are outlined, namely the problems of digital exclusion, as well as the possible occurrence of under or over-tax obligations and, as a result, provoking tax avoidance and evasion. It was established that, regardless of certain problematic issues, it is worth noting the possible positive impact of digitalization on the effectiveness of tax control. In particular, changing the format of interaction between the tax authority and taxpayers, increasing the transparency and accessibility of tax services, changing the focus of tax control from activities aimed at detecting committed violations to measures for their prevention, which in turn contributes to increasing the level of trust and tax awareness of tax subjects.

The article examines the current trends in the application of digital technologies and machine learning systems in the field of food quality control. Special attention is paid to the analysis of computer vision, spectroscopic methods, the Internet of Things and predictive analytics, which together make it possible to improve the accuracy, efficiency and reliability of food quality assessment. Current examples of the use of machine learning in sorting fruits and vegetables, detecting defects in grain crops, analyzing dairy and meat products, as well as in predicting shelf life and optimizing storage conditions are considered. Based on a review of domestic and foreign studies, it is shown that the introduction of digital technologies helps to reduce dependence on the subjective factor, reduce production costs and increase the competitiveness of enterprises. The relevance of the topic is due to the need to ensure food safety, improve the efficiency of quality control processes and product compliance with international standards. The paper also analyzes the main barriers to the introduction of new technologies, including the high cost of equipment, the lack of qualified specialists and the need for scalable solutions. The presented results suggest that the integration of digital technologies and machine learning is a promising area for the development of the food industry, opening up new opportunities for ensuring food safety and quality both in Russia and abroad.

The introduction of digital technologies by business entities and their impact on the operational activities and financial discipline of transport companies in the fourth digital revolution are studied. Industry 4.0 is a fully automated production with real-time control. The sphere of transport in Industry 4.0 is characterized by the following processes of digitalization development: use of big data and cloud technologies; robotics development; the spread of the IoT; blockchain; crowdsourcing. Today, the next direction of digital technologies in transport is being developed, such as traffic control automation. The introduction and use of information technology to manage operational activities in transport enterprises is a control over the condition and location of vehicles, cargo or drivers on the basis of GPS-technologies and on- board computer systems. The next direction of introduction of digital technologies in transport is the use of electronic logistics. The financial discipline of transport enterprises is carried out by various digital technologies that analyze and control the activities of enterprises, namely: electronic data interchange (EDI), FMS fleet management system, electronic financial transactions, CCTV cameras, cataloged databases. The competitiveness of transport companies is now inextricably linked with the use of digital technologies in operational activities and to ensure financial discipline, it is effective to: stimulate the transition to payment information and electronic circulation of invoices between companies; creation of electronic files which will allow to keep the detailed account of all components of work of the transport enterprise; for the effective application of digital technologies for the development of "electronic skills"; use of Digital Data, Big data, blockchain, crowdsourcing and other technologies.

Currently, digitalization is comprehensive, affects all major spheres of society, new technologies are becoming more accessible to ordinary citizens. A natural development of this process is the transition to digital public control, including in the penitentiary sphere. The article analyzes the existing digital tools for the implementation of public control in various spheres, assesses the prospects of digitalization for certain forms of public control provided for by current legislation and actually used by various subjects of public control in the penitentiary sphere. As a result of studying the practice of using already implemented digital tools, a list of possible threats to ensuring fundamental human and civil rights and freedoms arising from the introduction of digital technologies into the control activities of public formations has been formulated. Special attention is paid to the study of possible barriers that hinder the speed and efficiency of the introduction of new information technologies. In order to ensure effective digitalization of public control over the activities of bodies and institutions of the penitentiary system, a system of principles or the development of digital public control in the penitentiary sphere has been developed.

The relevance of the study of the concept of a digital controller is predetermined by an active introduction of digital technologies into the control and supervisory activities of authorized bodies, which is expressed in the development of new technologies, the use of automated systems, artificial intelligence and other achievements. The use of digital technologies of various levels of complexity (gradually being introduced, breakthrough technologies and technologies of the near future) to increase the efficiency of the activities of control and supervisory authorities forms a new type of public financial control — digital public financial control that has a number of features, and, accordingly, is carried out by a specific entity. The entity exercising digital public financial control has new characteristics. The term a “digital controller” is new, there is no legal definition of it in the current legislation of the Russian Federation. Plans for the introduction of new digital technologies, especially artificial intelligence and robots, lead to discussions about their role in the legal relations that develop with their participation, that is, they lead to the development and analysis of the problem of attributing them either to objects or subjects. Thus, it seems appropriate to study the concept of “digital controller”, as well as its place in control and supervisory legal relations. At the present stage of development, we can confidently talk about the possibility of considering a digital controller in three aspects: as a control and supervisory authority, which is the subject of digital public financial control; employees of control and supervisory authorities working directly with digital systems; electronic persons, that is, artificial intelligence and robots as independent subjects.

В данной статье мы рассмотрим, насколько важно понимать каковы проблемы, связанные с внедрением цифры в современной экономике и в целом жизни, а также предложим ряд решений по устранению данных проблем. Внедрение цифровых технологий в образовательные процессы является актуальной темой, особенно в контексте современного общества, где цифровизация охватывает все сферы жизни. Вузы, как высшие учебные заведения, не могут остаться в стороне от этого процесса, однако многие из них сталкиваются с проблемами при внедрении цифровой трансформации. В данной статье мы проведем анализ этих проблем и предложим рекомендации по их решению. In this article we will look at how important it is to understand the problems associated with the implementation of numbers in the modern economy and life in general, and we will also propose a number of solutions to eliminate these problems. The introduction of digital technologies into educational processes is a hot topic, especially in the context of modern society, where digitalization covers all spheres of life. Universities, as higher education institutions, cannot stay away from this process, but many of them face problems when implementing digital transformation. In this article we will analyze these problems and offer recommendations for solving them.