Due to the absence in the scientific literature of the classification of reverse logistics systems, it is impossible to research the basis of a common theoretical base. Therefore, either private reversible logistic systems of enterprises are investigated, or the studies are based on a “model” theoretical system that does not correspond to already functioning logistic systems. Such a gap in the scientific understanding of reverse logistics led to the purpose of this study, namely, to develop a classification of types of reverse logistics systems. The article discusses the reasons for the emergence of interest of organizations to work with reverse logistics within the framework of their own direct logistics system as a factor of sustainable competitiveness and development. Based on various requirements, forms, and types of organizations, areas of operation, market situations, and economic factors, a three-level classification of reverse logistics systems has been developed.

The purpose of the study is to investigate the financial and legal regulation of an individual investment account within the framework of contemporary tax legislation. The authors discuss the prevailing problems of individual investment, the specifics of providing tax investment incentives and deductions, the prospects for improving tax legislation in this context. An individual investment account is a tool for the individual participation of a citizen in the work of the Russian stock exchange and is stimulated by tax exemptions. However, there are still many financial and legal problems in regulating the investment activity of an individual. One of the problems is the presence of empty investment accounts, allowing their owners to use tax laws to their advantage. Another problem is the lack of procedures for confirming the competence of professional participants in the securities market, etc. The investment process, slow and incorrect understanding of investment technologies and procedures unambiguously leads to an increase in the costs of private investors. As a result, only the banks and organizations in which the investment benefit from using the investment tool. Therefore, it is necessary to take a set of measures to optimize legislation in the field of taxation of individuals in a direction that guarantees that both the investor and the state will be able to receive real income from investment and taxation of investment income.

A feature of modern budgetary policy, implemented in the special conditions caused by the global pandemic of coronavirus disease 2019, is the combination of both financing new tasks aimed at combating the pandemic and its consequences, and continuing to implement the old, previously defined national development goals of the country. The relevance of the study is due to the need to determine the impact of the global pandemic of the new coronavirus infection on the dynamics of budgetary indicators and, as a result, to study the budgetary balance of the consolidated budgets of the regions. The study uses general methods of scientific knowledge such as synthesis, analysis, comparison, grouping, etc. The regions that are part of the Ural Federal District are selected as objects of the research: Sverdlovsk, Kurgan, Tyumen, and Chelyabinsk Oblasts, as well as the
Khanty-Mansi Autonomous Okrug – Ugra and Yamalo-Nenets Autonomous Okrug, which have significant differences in the level of budgetary provision and social and economic development. The information base for the study is open data from the official websites of the Ministry of Finance of the Russian Federation and the Unified Portal of the Budget System of the Russian Federation “Electronic Budget”, the Federal Treasury, and data from the Federal State Statistics Service. The results of the study showed that, despite the measures of state support, at the end of 2020, the budgets of all federal subjects of the Russian Federation that are part of the Ural Federal District were executed with a deficit. The current trends in the social and economic development of the country and regions do not allow making optimistic predictions for the formation of budgetary revenues of these federal subjects of the Russian Federation in the coming years. The relevance of the study is due to the need to determine the impact of the global pandemic of the new coronavirus infection on the dynamics of budgetary indicators and, as a result, to study the budgetary

The study is devoted to the analysis and systematization of knowledge about regional marketing and the marketing complex, as one of the leading areas of strategic management of an administrative and territorial entity. The article shows the need to use marketing as an important element of market relations, contributing to the social and economic development of the regions of Kyrgyzstan. The supplemented modification of the elements of the classical marketing complex is shown. The substantiation and characteristics of its progressive and modern interpretation are given. Based on the results, it is concluded that in order to increase the effectiveness of the use of the marketing mix, special attention should be paid to such elements as the “Program” and “Public Purse” (financial resources). The decomposition of the potential of a regional product, which serves as the basis for the formation and provision of the competitive advantages of the territory, is presented. The analysis made it possible to present a complex of regional marketing as a starting and basic concept for planning and implementing regional policy.

The purpose of the study is to identify the main courses and features of the development of the transport service market and their availability for the population of the Arctic zone of the Russian Federation. The author calculated the main indicators characterizing the level of accessibility of public railway and road transport services in the Arctic regions for 2000–2019. The indicators include the coefficients of the intensity of spatial movements of the population on public transport and the focus of the transport system on the needs of the population. It has been determined that over twenty years, the transport mobility of the population of the Arctic regions has been steadily declining, and the transport system has reoriented itself to the interests of enterprises. This may indicate not only a decrease in the availability of transport services for residents of the Russian Arctic but also, in general, a decrease in the degree of comfort for people living in this territory.

The article presents a historical background for the development of the concept of sustainable development. The key aspects that form the concept are considered: ecological, social, and economic. Due to the analysis of the transformation of the concept of economic growth into the concept of sustainable development, special attention is paid to the economic aspect. Conferences, summits, works, programs, conventions, and laws, as well as institutions dealing with sustainable development, are systematized. Two main concepts that are zero growth and organic growth are highlighted in detail. Conclusions about the possible directions
for the development of the concept of “green” economy are made.

The object of the study is the oil engineering enterprises, which have a great potential for innovative growth and solving the state problem of import substitution, and at the same time significant financial problems. The subject of this study is the results of the analysis and assessment of the financial condition of enterprises that are part of vertical and horizontal integration structures. The purpose of the study is to assess the financial condition of enterprises before and after integration with other organizations. Objectives: selection of methods and analysis of the financial condition of enterprises at various stages of development and stages of the life cycle, comparative characteristics of the level of financial condition in vertically and horizontally integrated companies. The study confirmed the hypothesis that the level of the financial condition of an enterprise that is part of the integration structure is significantly lower than before the start of integration processes, and vertically integrated companies have an advantage over horizontally integrated ones in financial terms.

Effective training of personnel is one of the most important conditions for the sustainable development of an organization and the development of human capital. The article presents the results of the study of the possibility of using gamification technology in personnel training in the context of digital transformation. The article presents the program for the implementation of the Game&Training software product based on gamification in the training of personnel of organizations, identifies risks at each stage, and proposes
measures to minimize them. A technical task developed by the authors for the creation of the Game&Training software product for personnel training as a technological trend is presented.

The article is devoted to theoretical and practical issues related to the legal forms of digital currency. The legal characteristics of digital currency, digital ruble, and cryptocurrency as objects of criminal law protection
included in the digital part of monetary circulation are presented. The article discusses the problems of legal regulation of digital currency in the Russian Federation. An attempt is made to comprehensively study its legal nature. The conclusion is formed and substantiated that at present the digital currency can act both as a means and as an object of committing crimes (as other property). Digital ruble as a digital currency is not a generic thing, but an individually defined one, which, of course, will affect the formation of criminal legal instruments that require prompt intervention in the illegal handling of digital currency. In the course of the study, the author identified and analyzed individual characteristics of the new form of payment, and proposed further development of measures for the legislative regulation of relevant transactions.

The subject of the study is the analysis of the concept of “feigned legal phenomenon”. The purpose of the study and the peculiarity of the author’s approach involve justifying the precision of the extension of the logical construction of fraudulent transactions to all such phenomena. Research objectives are to formulate the definition of the concept of “feigned legal phenomenon”; to show the sense of a systematic understanding of such phenomena; to describe the elements of the relevant legal composition; to characterize certain types of such phenomena; to evaluate their representation in legal science. The methodological basis of the research is the thesis about the priority of content to form. The main research methods are abstraction, generalization, and conceptual analysis. A universal rule is formulated: a formal legal phenomenon that covers up a real legal phenomenon is called a feigned one, has no legal meaning, and from the point of view of legal consequences actualizes the real legal phenomenon.

The subject of the research is the Russian Federation legislation on insolvency (bankruptcy). The objective of the study is to identify trends and prospects for the development of domestic legislation in the field
of bankruptcy at the present stage. In the course of the research, both general scientific and specific scientific methods of scientific knowledge are used: formal and logical, systemic, formal and legal, historical and legal,
comparative legal methods. In Russia, in connection with the return to a market economy, legislation on insolvency (bankruptcy) was
revived, which in the post-Soviet period has passed a long way of its formation and development. Still, it remains relatively unstable. This makes the legal institution under consideration and the practice of its application insufficiently predictable. However, the Russian legislation on insolvency (bankruptcy) continues to improve. Today there is a need for further substantial modernization of the Federal Law of October 26, 2002,
№ 127-FZ “On insolvency (bankruptcy)” in terms of bankruptcy of legal entities. For this, as a result of many years of work, the Ministry of Economic Development of the Russian Federation has prepared a draft
law that should be submitted for consideration to the State Duma of the Russian Federation in 2021.

The demand of modern democracy boosts states to increase their responsibility in regulating statereligion relations. The article presents an overview of the Vietnamese state responsibility to solve religious issues from a legal perspective. To accomplish this goal, the author studied the provisions of the current Vietnamese legal acts on religion and belief. The research results demonstrate that the state responsibility for confessional matters primarily lies with relations of state with religious organizations, the right to freedom of religion, and cultural values of religion and folk beliefs. Even though there is a tendency to increase the state responsibility for relations between the state and confessions in Vietnam, it is necessary to improve the legislative provisions on this issue.

The article investigates the content of the principle of transparency of judicial proceedings, its possible legal and natural restraints. The purpose of the study is a thorough analysis of the norms of Russian legislation and law enforcement practices given the contemporary sanitary and epidemiological situation, as well as identification of problems and prospects of implementation of publicity of judicial proceedings within the framework of digitalization of the judicial system. The work focuses on the problems of implementing the principle of transparency in the presence of
the spread of coronavirus disease and raises the question of the need for comprehensive regulation of the causes for restricting the principle of transparency by higher judicial authorities.

The article examines the structural organizations of the current labor codes of the member states of the Eurasian Economic Union (EAEU), innovations, and features of the regulatory content of the codes in a comparative and legal aspect. The author takes a critical approach to some of the features of the development of the labor codes (an increase in the number of grounds for differentiating labor regulation of certain categories of workers) and the innovations introduced into them (the adoption of some civil law structures in labor law). The article concludes that it is necessary to adopt a new, modern concept for the development of labor legislation of the EAEU member states, which should reflect both the tasks of improving the national labor legislation within the member states and the strategic objectives of increasing the efficiency of the entire Eurasian model of labor law.

Currently, the civil circulation of real estate is undergoing significant changes associated with widespread digitalization processes. During the ongoing digital transformation, the range of legal opportunities of subjects of civil circulation of real estate to realize their rights and freedoms should naturally be expanded. At the same time, the institution of the notary is traditionally an institution designed to ensure the stability and validity of the civil circulation of real estate in the Eurasian Economic Union (EAEU) countries. In this regard, the purpose of this work is to determine the regulatory framework for notarial certification of real estate transactions and digital technologies used in the EAEU countries, the possibilities and prospects for creating a legal mechanism for trans border remote real estate transactions with the participation of the institute of the notary. During the study, both general scientific methods (dialectical method of cognition, analysis,
synthesis, induction, deduction, etc.) and specific scientific legal methods are used. The author analyzed the most significant digital novels of the legislation on notaries, which are directly related to the circulation of real estate in the EAEU member states. It was revealed that the regulatory
framework for remote trans border real estate transactions with the participation of the institute of notary has not yet been created. Based on the results of the study, the legal prerequisites were determined and the feasibility of creating regulatory foundations within the EAEU for a notarial action to certify trans border real estate transactions by two notaries of the EAEU member states was justified.

The article systematizes the legislative innovations in the law of the indigenous peoples of the Russian Federation in the second decade of the 21st century. The general trends of its development are highlighted:
change in the ratio of private law and public law, federal and regional regulation of aboriginal relations; personification of the right to preserve the traditional way of life; replacement of the public representation of these peoples with other modern forms of representation while preserving traditional representative institutions. The newest institutions of the law of indigenous peoples are described in a broader context. The author’s definition of ethnological expertise is formulated, taking into account the latest trends in the development of the Russian law of indigenous peoples.

The good implementation of the constitutional principle of equality is a certain criterion for evaluating the legislative regulation of both the rights and freedoms enshrined directly in the Constitution of the Russian Federation and the rights acquired based on the law. The paper separately considers one of the integral components of this principle that is gender equality in the context of the modern implementation of the formation of representative bodies of state power both in the Russian Federation and in several foreign countries. The study of gender equality allowed assuming the heterogeneity of its legislative consolidation (from mandatory compliance in the Scandinavian countries, to complete rejection in the Muslim countries). The author's point of view about the development of gender equality not as a defense of special rights of a particular category, but as a recognition of the equality of personal value without attributes of gender, race, and age, is substantiated.