The development of the modern world economy dictates to states to join each other in various integration unions. The creation of a common economic space is accompanied by the convergence of the legal systems of the participating countries. One of the most important goals of interstate integration is the creation of comparable tax conditions for doing business in order to keep taxpayers under their jurisdictions, to curb the outflow of capital to offshore zones. At the same time, the most problematic is the convergence of tax laws in the framework of integration associations. The article gives a comparative analysis of the mechanisms of convergence of law within the EU and EAEC on the example of the harmonization of value added tax, shows the advantages and disadvantages of harmonization and unification of tax law.

In this article the author analyzes the forms of integration in the Eurasian space. The states of the region have come a long way with qualitative changes in the level of integration from the Commonwealth of Independent States to the Eurasian Economic Union, In the process of functioning of this international organization the Member States have formed a new legal framework (both international and national).The process of construction of the Eurasian Economic Union is associated with the formation of a common market of the organization. One of the most important areas of the implementation of the common market is the public procurement sector. Mutual government purchases increase integration and enhance competition in the common market of the Eurasian Economic Union. This article is devoted to the analysis of norms in the field of public procurement of the Eurasian Economic Union law and the national law of the Member States.

Despite the continued attractiveness for progressive social consciousness the idea of the Rule of Law, can not find full life in the absence of socio-political, economic and moral conditions for its implementation. Official declaration of nation's commitment to the rule of law at the constitutional level in the US allows to consider it as a category full of not only legal, but also political and moral content. Rising in antiquity, absorbing the results of scientific reflections and ingenious conjectures about the role of law in society, reflecting the experience of building statehood in the United States, the conception of the rule of law is one of the unique phenomena that emerged at the intersection of theory and practice in one of the most powerful countries in the world.

The article defines the main directions and conceptual approaches in the field of legal support of the network neutrality principles provided by the industrially developed countries of the world in the modern conditions of the economy digitalization, the development of the free access to the economy, as well as innovative cyber-transformational technologies in the field of telecommunications, primarily used in the global Internet, carried out in order to ensure human rights on to the Internet, including the use of Internet of things, as well as the elimination of the most significant legal barriers to competition and innovation under a number of conditions, the list of which is formulated in the final part of this study.

Project financing assumes multilateral cooperation of various participants of the project organization, sources of financing and forms of providing financial resources, various schemes for project implementation. The primary objective of implementing project financing is to identify the sources of financial resources that made it possible to implement the project. In order to determine the sources for the formation of the project funding resource base and the interaction of participants in the project finance market, the author developed and presented institutional methods for the formation of the project funding resource base proposed to be taken into account by banking risk management. The results of the research can be applied in assessing the risks of project financing by bank risk management, when forming the structure of project financing, in determining the sources of the project's resources and the conditions for their provision.

Due to the dynamically developing and continuously changing tax legislation at present in the Russian Federation, and especially in the field of taxation of real estate of individuals, this topic of this research is most relevant and in demand in the relations of the socio-legal and socio-political nature of this mass phenomenon. In this article, the current regulatory and legal problems are considered when taxing property taxes of individuals in the aspect of calculating and determining the cadastral value of land plots. Its role and influence in determining the taxable base, for most legal transactions and real estate transactions, as well as the mechanism for regulating and conducting an appraisal campaign for the value of any immovable property of individuals. In the work attempts are made to regulate the mechanism for determining cadastral value and its striving for equal market value in order to comply with civil law norms and the interests of the whole society as a whole.

The article examines the peculiarities of the legal regulation of the patent taxation system, the purpose of introducing a patent taxation system into Russian tax legislation, the prevalence of this tax regime among entrepreneurs and the effectiveness of its application. The authors investigate separate elements of the tax collection mechanism when applying the patent taxation system, in particular, the tax period, the tax base, the subjects entitled to apply the patent system and the activities for which the patent system is applicable. Statistical data on the number of patents granted by the Federal Tax Service and the percentage of entrepreneurs applying the patent taxation system are summarized. Particular attention is paid to the regulatory legal acts governing the transition and application of entrepreneurs to the patent system. The authors examined in detail the procedure for switching to this tax regime, registration of the taxpayer using the patent system, grounds for refusing to issue a patent and removing him from the register.

The article describes the procedure for seizure of documents and items within the framework of tax control under the laws of Russia and France, as well as the rights and obligations of tax authorities and controlled entities regarding this procedure. The big problem is that authorized persons do not always check the real need for the seizure of a document. This is especially true with regard to documents and electronic correspondence. Files are usually removed after a quick search for a keyword, which, of course, does not give details and forces the person in charge to seize a large amount of information in order to analyze it in its entirety. It increases the processing time, and in general is incorrect for the person who is subject to tax audit.

Today's world is transforming and becoming completely digital, changing the structure of the economies of many countries. The digital industry is one of the world's booming industries, which is increasing huge turnover in the global space.This situation has caused a lot of problems, among them can be distinguished by the increase in the number of computer crimes committed with the use of various hardware and software, which contributed to the theft of information and became part of our lives. In order to control and respond to today's challenges, the state and business structures are developing a variety of legal acts and regulations in the legal sphere. In this sphere of law concepts and criteria are defined, which are contained in the main points for certain sectors of the economy and classes for each potential threat. Also, the main focus of the draft laws is on the introduction of enterprises internal rules designed to ensure compliance with antitrust requirements.

The article is devoted to topical problems of improving the current electoral law of the Russian Federation, as well as to some debating issues of the electoral system of Russia. Modern Russian electoral law is a solid legal framework reflecting technology and the very order of organizing and holding elections (referendums), which is currently quite dynamic and voluminous. Russian electoral law basically, details the election process itself, as well as a wide range of technologies used by electoral subjects in the course of election campaigns. In addition, it also contains a whole range of various legal and other guarantees for the implementation of the above-mentioned constitutional principles: universal, equal, direct suffrage by secret voting and others. Further development of the electoral system of the Russian Federation is analyzed and new ways of improving the electoral process are proposed.

The article defines fraud in the insurance sector and identifies the relations in the sphere of which compensation is possible at the expense of insurers. The characteristic of the crime and the relationship of the concepts of "insurance compensation" and" insurance payment". Different types of fraud in the insurance sector depending on the type of insurance are identified and the qualifying features of the composition are considered.

The article considers the need for harmonization of related areas of legal regulation by forming an updated model of state registration of transport real estate. The author analyzes the problems and objective criteria that arise when passing the state registration of transport real estate.

The article considers the need to apply an integrated approach and various socio-economic, moral and psychological measures to counteract and prevent corruption-related crimes. The author presents international experience and various international mechanisms for a concerted struggle against this negative social phenomenon.

The article describes the operational experiment as the most effective operational-search activity for getting evidence and documentation of one of the most common corruption crimes – bribery. The author considers different approaches to the use of this operatively-researched event and the problem of interpretation of this concept in the Federal Law.

The article deals with the methods of appealing the acts of state bodies, namely the administrative and judicial orders, their advantages and disadvantages, as well as some issues relating to recovery of damages caused by actions (inactions) of public authorities. It is concluded that the respondent for claims for damage compensation caused by unlawful actions (inaction) of state bodies, local governments or officials of these bodies is the chief administrator of federal budget funds for departmental affiliation. In such cases, public legal entity will be a debtor, not its bodies or officials. The main methods of appealing illegal actions (inaction) of state bodies, local self-government bodies or officials of these bodies expressed in the publication of illegal acts are also considered in this paper. These are administrative and judicial methods, each of which has its own characteristics, as well as advantages and disadvantages.

The article analyzes the problems of carrying out the activities of state corporations and state companies associated with the poorly developed legal framework. These problems became the main prerequisite for the creation of a new type of legal entity - public-law companies. Further, in the article provides an analysis of the legal status of public-law companies on the basis of the Federal Law of the Russian Federation of July 3, 2016 No. 236-FZ "About the public companies in the Russian Federation and about modification of separate legal acts of the Russian Federation". The author draws conclusions about their superiority over the state-owned companies and public corporations in the amount of authority, state control and developed legal norms.

To reconsider and limit the concept of freedom of volition advanced in all states in the way meeting interests of public and private law subjects suffering huge losses due to its implementation in the era of globalization is the main end of the present paper. To meet this end it is necessary to 1) uncover particulars of this concept in a private law sphere; 2) to consider details of social contracts between physical persons and states; 3) to evaluate possibility and necessity to undo social contracts by submission of legal relations to foreign law and jurisdiction; 4) to analyze consequences of this undoing; 5) to give proposals to cope with this problem of misuse of rights in the private international law sphere.

Currently, more attention is paid to the processes associated with the legal regulation in the field of real estate. That is why the subject of research within the framework of the presented article will be the study of the current issue of contemporary problems in the field of legal regulation of real estate transactions. This problem is chosen because of the contradictory nature of the Russian legal practice on a given issue, which requires detailed study of the regulatory framework and identification of weaknesses for further elimination. As an analysis methodology, the analysis of scientific literature on this issue, domestic experience, as well as the regulatory and legal framework in the Russian Federation was used. The scientific novelty of the article is the detailed elaboration of theoretical and practical actual and modern material, as well as the provision of new views on contemporary problems that arise in the process of regulating real estate transactions currently in the Russian Federation. Because the article allows you to assess the level of the regulatory framework that regulates relations in the analyzed area.

The article deals with the most common schemes for conducting illegal cash operations. The main reasons for the commission of unlawful actions with funds have been analyzed. The author described measures to fight illegal schemes for cashing funds. The consequences of committing illegal actions connected with cashing are disclosed. In the 1990s, law enforcement agencies faced a large number of schemes which were aimed at rapid enrichment and legalization of income from illegal activities. Many of those schemes still exist. The notions "cashing funds" and "convert into cash" are used, as a rule, in several different meanings. Cashing funds, unfortunately, can not be considered as a problem of the past. According to law enforcement agencies, as a result of the economic crisis of the past couple of years, the number of illegal transactions related to the cashing of money has increased again. Today, such transactions are carried out not only for the purpose of tax evasion, but also for other criminal acts, for example, the financing of terrorism. The main purpose of this article is to consider the most common schemes and consequences for their use.

The shadow activity of small and medium-sized businesses is a threat to the economic security of the state, so this article focuses on the analysis of the level of shadow operations among small and medium-sized businesses, as well as on the development of recommendations for the transformation of the institutional environment for the purpose of decriminalization of the activities of SMEs. Within the framework of this article, the author conducted a study of the main characteristics of the level of development of small and medium-sized businesses in Russia, as well as its current state and functioning problems associated with the conduct of "shadow" activities. It is concluded that the high level of criminalization of small and medium-sized businesses, which reduces the level of economic security of the country, is one of the leading reasons for the lack of contribution of the sector to the overall economic results. In addition, the transition of the Russian economy from the export-raw materials to the innovation-active model is impossible without solving a set of tasks to stimulate the legal development of small and medium-sized businesses.