The article is devoted to the issues of maintaining the stability and reliability of the electric power complex taking into account changing external and internal conditions. The presented work considers an analysis of the economic state after the 2008 reform based on economic-statistical and comparative methods. It was concluded that the financial stability of the power complex worsened. The idea of convergence of electric power companies is proposed, which should result in improving the management of factors affecting the industry and, in general, maintaining energy security and operational reliability of electricity generation facilities. Matrix of factors interrelation, which allowed specifying the enhancement of the interrelation after companies merge and proving the need for convergence of electric power companies is developed. The article justifies that the convergence of companies should take place within the framework of the creation of a joint-stock company, the management of which is carried out by the companies included. It is expected that the joint-stock company will be able to place bonds and preferred shares, which in the future will become one of the mechanisms for attracting investments in the industry.

The article presents the study results carried out within the framework of the state task to conduct the research work “Development of standard solutions of implementation and maintenance of lean technologies in educational and medical organizations in the okrug”. The results of the analysis of websites of Russian universities for the availability of information on the use of modern learning technologies are presented. The participation of Russian universities in the formation of content for the main platforms of open educational resources is described.

The article proposes the application of the system of production sharing agreement in the sphere of agricultural production. The functional features of this system in agriculture are determined. The features of the state tax regulation of the process as production sharing agreement in the agricultural sector are specified. The legislation provisions requiring changes are highlighted

The article is devoted to the analysis of public information about activities of public councils as public control entities of municipal structures in Khanty-Mansi Autonomous Okrug - Ugra. The principles of formation, directions of activity and the state of transparency of public councils in Lyan- tor, Surgut and the public chamber of Nizhnevartovsk are investigated. Prospects of improvement of public councils activity at the municipal level are defined.

The article describes features of an internal audit in credit institutions. The composition, forms, and the procedure for submission of reports by the internal audit with results assessment are proposed. The composition includes such systems as risk management and capital sufficiency, internal control, corporate oversight, and bank’s strategy.

The article provides an overview of the current international and Russian legislation on consolidation and definition of the principle of transparency in the anti-corruption examination. Some federal and local websites regarding compliance with the requirements for the simplicity of working with the site and transparency of anti-corruption examination by independent experts are analyzed. Moreover, the reasons for the low activity of independent experts are identified and specific proposals for their work improvement are made.

In the context of the pension reform, the issues of observance of the constitutional rights of citizens to the pension insurance require close attention. The article presents an analysis of the mechanism for the implementation by citizens of the constitutional right to pension in the face of a change in one of the most important parametric indicators of the pension system that is the retirement age. Special attention is paid to the legal propositions of the Constitutional Court of the Russian Federation regarding the retirement age increase.

The article considers problems of legal regulation of examination in the tax legislation of the Russian Federation. Adjacent procedural law and special legislation on examination activities are evaluated. Solutions for identified issues are suggested

The article provides the reasons for the fact that a tax liability is an independent type of legal responsibility. Priority guidelines for the doctrinal study of tax liability are emphasized considering achievements of the legal theory and branch sciences.

The public danger of bribery does not lie on the surface, which causes citizens to doubt the social conditioning of the relevant prohibitions and the damage caused by this infringement. The sociopolitical context of the adverse consequences of bribery, taking into account the explanations provided by the Constitutional and Supreme Courts of the Russian Federation and law enforcement practice, is disclosed. Authorial criteria for assessing the nature and degree of public danger of the corruption-related crime under study are proposed.

It is determined that due to the implementation of the state interests in the field of cybersecurity, identification of the state segment in critical telecommunication infrastructure and concentration of state resources on ensuring cybersecurity of this state segment, the development of an alternative model of regulation for the private sector, which determines the framework norms, measures and requirements in terms of cybersecurity, becomes relevant. At the same time, law enforcement agencies should focus on the prosecution of cybercriminals, wherever they are, which implies the cooperation of the Russian state with international partners. In addition, awareness-raising and cybersecurity standards should continue to be promoted.

The article, based on an interdisciplinary approach, addresses the problems of effectiveness increasing of criminal law from the perspective of implementing the provisions of the Russian Federation Code of Criminal Procedure in the process of bringing a person to criminal liability. The influence of the norms of the Russian Federation Code of Criminal Procedure as ensuring the implementation of the provisions of the Criminal Code of the Russian Federation on the tasks solving facing the criminal legislation of Russia is considered.

The article describes the mechanisms of financial support for projects of participatory budgeting, which became widespread in the Russian Federation: co-financing in the framework of implementation of state programs (national projects) and municipal programs. The prospects of participatory budgeting projects in the municipal structures of the Russian Federation are identified.

Participatory budgeting, actively adopted in many regions of the Russian Federation and municipal structures, involves the financial participation of citizens in the implementation of initiative projects. Such participation allows not only attracting additional funding but also expanding forms of public control. The current means of self-taxation of citizens and voluntary donations in the near future can be supplemented by initiative payments, the introduction of which will simplify the financial participation of the population in participatory budgeting. At the same time, the existing mechanisms for the financial participation of citizens in the implementation of participatory budgeting projects raise a number of issues, which need to be resolved. These issues are, for example, related to the relationship between financial and labor participation of citizens, the possibility of making citizens liable for non-payment of self-taxation funds, etc.

The article describes the main mechanisms for attracting public funds, reveals in more detail the features of local referendums on self-taxation of citizens. The article pays great attention to the materials of law-enforcement practice, including judicial decisions.

The article considers the legal regulation of participatory (proactive) budgeting in various regions of the Russian Federation. Some legal problems are highlighted, as well as their solutions.

The article defines the modern stage features of involvement of the population into the budget process of municipal structures and the factors influencing the emergence of various regional practices of the implementation of this form of public participation. The criteria for distinguishing between participatory budgeting practices, related budgeting practices and self-taxation of citizens in the context of delineating the institutions of direct democracy and citizens’ participation is proposed. The reasons for replacing the institute of self-taxation of citizens by the institutes of participatory budgeting are named. Three strategies for implementing and institutionalizing participatory budgeting practices in those constituent entities of the Russian Federation, which had begun to develop these practices after 2015, are highlighted. The following practices are discussed: a pilot project strategy; a strategy to promote the autonomy and diversity of municipal practices of participatory budgeting; a strategy to help municipal structures in mastering new practices in the budget process through the normative unification of such practices in the region.