The aim of this article is to analyze components of the digital transformation investment strategy at Russian industrial enterprises. As compared to the previous studies, financial, organizational, technical and innovative components are considered. Such components make it possible for decision-makers to determine the structure of the investment strategy as well as the current maturity level of the enterprise in terms of digital technologies development. There are financial components at the top of the hierarchy. They focus attention on resource constraints and the need of their efficient allocation during the economic downturn. Based on the contemporary literature review and the study of the Russian enterprises’ experience, both the achieved and expected results of the digital transformation are identified. Data on the enterprises’ management expectations from digitization have provided the basis for the proposed structure of the digital transformation investment strategy. As a result, a model of the hierarchy of investment strategy components is proposed. The hierarchy consists of financial, organizational, technical and innovative components of the strategy which create a conceptual basis for assessment of efficiency of digitalization and the enterprise’s maturity level as well as for determination of innovative technological solutions and improvement of employee engagement. The practical value of the study is that it has combined approaches to financial and technological support of investment activities in the development of information and computer technologies at enterprises.

The article discusses tariff policy features of enterprises of the fuel and energy complex of the Khanty-Mansi Autonomous Okrug – Ugra, and its main goals. Power generation plants of industrial enterprisesin the Khanty-Mansi Autonomous Okug – Ugra are listed in the article. Their main features are emphasized. The amount of the straight-line rate for electricity for cizitens of the Khanty-Mansi Autonomous Okrug – Ugra is compared with that of other subjects of the Russian Federation. Considered in the heat supply tariffs in the Khanty-Mansi Autonomous Okrug – Ugra in 2021, routine balance indicators for heat energy production and supply are analyzed. The advantages of implementing an automated management system at the fuel and energy complex enterpises are detected. The conditions for effective tariff policy in relation to the regional enterprises of the fuel and energy complex, as well as the main objectives of the Regional Tariff Service of the Khanty-Mansi Autonomous Okrug – Ugra are determined.

Tax administration is one of the factors of ensuring economic security of the state. Efficient tax administration pursues the following goals: political (ensuring and maintaining social and economic stability in society), economic (ensuring budget revenues), legal (ensuring social justice, stimulating the le gitimate activities of taxpayers, fostering tax culture). In the process of tax administration, the efficiency of the tax system and the tax policy of the state is revealed. The subject of the research is the interaction of taxpayers and tax authorities on the issues of calculating and paying taxes. The aim and the objectives of the study is to investigate methods and mechanisms
used by tax authorities in tax administration. The feature of the author-developed approach is that the applied methods of tax administration
are analyzed for their compliance with tax legislation and their influence on the level of tax burden. In this article tax burden is considered as the ratio of taxes to the value of the gross domestic product, including oil and gas revenues, at the level of economic entities (according to the methodology of the Ministry of Finance of Russia). A safe level of burden by types of activity (according to the Federal Tax Service of Russia) and a rating of the tax system by the level of tax burden are given. As a result of the study, it was found that tax burden is increasing unreasonably due to imperfection of tax legislation and use of tax administration tools that are contrary to tax legislation. Tax administration should be based on tax legislation provisions, and it can not introduce any changes into tax legislation. In the process of tax administration taxpayers’ interests should not be infringed and their rights in taxation should
be observed and ensured.

Sustainable development in the current context of enterprises and organizations’ operation is important for regulation and determination of their business profile. The article presents a brief review of approaches to the concept of sustainable development. The author’s definition of the concept is proposed in the article. The economic component as well as its benchmarks and indicators are considered. An integrated index for the economic stability assessment is given. Levels of the economic stability and their functional content are determined.

The article is devoted to the economic content of the term “car loan”, to the identification of its specific features in relation to consumer credit, as well as to the analysis of the current Russian car loan market. In the course of the study, the authors found that many Russian economists and scientists devoted
their scientific works to the issues of studying automotive industry due to these issues circulating in the sector of bank services for a long period. However, economists’ works differ in defining the term “car loan”. The majority of scientists define the car loan industry as a part of the consumer credit market. In the course of the study, the authors give their own definition of the economic category of car loan and compare it with the category of consumer credit. Based on the statistical data from various news agencies, the car loan market was studied using the analysis of such indicators as the volume of car loans issued, the level of expected real incomes of citizens, and the share of the car loan market in the total loan portfolio of commercial banks. The results of the study showed that the car loan market plays a crucial role both for the Russian economics and for the banking sector. The authors propose that in the future there will be a trend towards an increase in the share of car loans in the Russian market and an increase in their availability for the population due to the government support programs and high competition among commercial banks.

The subject of the article is the activity of socially oriented non-profit organizations as a constitutional and lawful behavior. The following issues are put forward: if the activities of socially oriented non-profit organizations are an example of constitutional and lawful behavior, and to what extent
constitutional values are embodied through their activities. In the science of constitutional law, insufficient attention is paid to the study of the activities of socially oriented non-profit organizations. In this regard, the study is carried out by analyzing regulatory legal and law enforcement acts, as well as the direct activities of socially oriented non-profit organizations. Formed during the activities of socially oriented non-profit organizations, social relations represent an example of implementation of constitutional regulations. Thus, it is important to analyze the direct activities of socially oriented non-profit organizations. Based on a doctrinal view of the elements of constitutional and lawful behavior, the author reveals the existence of a constitutional interest, а motive and а goal in the development and operation of socially oriented non-profit organizations. The constitutionality of methods, approaches and means used by socially oriented non-profit organizations to achieve the goal are analyzed, and focus on achieving a legal result is studied. The hypothesis is justified that the activity of socially oriented non-profit organizations is an example of constitutional and lawful behavior and mainly an implementation of constitutional values.

The subject of the article is the issues of legislative regulation and practical implementation
of a rule on criminal liability for theft from a bank account, as well as of electronic money. The aim of the
study is to analyze the peculiarities of legislative regulation and modern law enforcement issues raised due to
the criminal prosecution for theft from a bank account, as well as of electronic money.
The objectives of the study are the following: to analyze the specifics of legislative regulation of criminal
prosecution for theft from a bank account, as well as of electronic money, to determine the main theoretical and
law enforcement issues in the field, to propose an author’s approach to eliminate the detected defects.
The methodological basis of the study includes a complex of general scientific methods, with dialectical
method being used the most, as well as specific scientific methods, such as formal and logical method,
comparative and legal method and others.
As a result of the study, prospects are considered to eliminate the issues and defects that are unique
for the current state of criminal liability for theft from a bank account, as well as of electronic money. Detected
in the course of the study, theoretical and law enforcement issues are to be eliminated by the author’s
approaches. The scientific novelty of the study is to develop the ways to increase crime detection rate enshrined
by the Article 158 Part 3 Issue “g” of the Criminal Code of the Russian Federation; to specify certain
rules of classification of theft from a bank account, as well as of electronic money, performed with modern
technologies; to determine the procedure of delimitation of activity enshrined by the Article 158 Part 3 Issue
“g” of the Criminal Code of the Russian Federation from the action listed in the Article 159.3 of the Criminal
Code of the Russian Federation.

The article discusses additional (alternative) methods of voting in elections using electronic technologies. These voting methods include electronic voting and remote electronic voting. The legislative concepts of these voting methods are analyzed and their differences are revealed. The author defines election in which electronic voting and remote electronic voting are used as electronic election. The stages of formation and development of electronic voting and remote electronic voting in Russia are studied. Periodization of electronic election in the country is proposed. A comparative analysis of previously held electronic elections and those that are used now determines their differences and reveals features of the voting procedure, which reflects a new stage in the use of electronic technologies in the electoral process. The entire pro cedure for remote electronic voting in the election to the State Duma of the Federal Assembly of the Russian Federation in 2021 was considered in detail. Based on the results of the study and analysis of the foreign practice, the author identified the prospects for further use of remote electronic voting in election, as well as proposed recommendations for the effective implementation of this voting method.

Despite the importance of free speech, it is very vulnerable. This is also true in democracies where illegal ways of violation of free speech coexist with legal ones. The latter option is less obvious but more dangerous, since it is associated with adoption of laws contrary to constitutional provisions, as well as with theunacceptable broad interpretation of existing legal regulations. As a matter of practice, prevalence of such phenomena leads to the search and disclosure of criteria based on which they can be identified. This function is performed by the eligibility criteria, which are examined in the article based on the integrative approach. In view of the foregoing, the term “eligibility criteria” is given and validated by the author based on the dialectical method. The author also proposes a list of principal and supplementary criteria. It is believed that their use at all stages of legislative and law enforcement activities will help to solve this issue.

The subject of the study is equality before the law and the court. The aim of the study is to develop a scientifically substantiated concept of equality before the law and the court in criminal proceedings. The hypothesis of the study proposes the possibility to emphasize an essential feature distinguishing the
equality before the law and the court from similar but not identical phenomena and concepts. The definition of the concept of equality before the law and the court in the criminal proceedings reflecting the essence and
content of the existing phenomenon is obtained based on the formal and logical method. The definition sought determines the concept as a principle of criminal procedure that obliges the state authorities to manage criminal proceedings without giving preference or discrimination to any participating individual or entity (group of individuals). The result obtained may become a basis for the further research on the essential aspects of the phenomenon of equality before the law and the court, namely in criminal proceedings, and may be used in academic subjects in teaching lawyers and in growing legal literacy of the population.

The article analyzes an essence and a content of the incentive category in criminal proceedings. The aim of the study is to detect content features, to appoint incentive regulations in criminal proceedings, and to determine goal setting of implementing incentive forms in the framework of criminal procedural legal relations. Based on the analysis of general and theoretical understanding of a legal incentive and incentive
regulation, the author concludes that procedural conformism is the determinant of an incentive in criminal proceedings, and encourages the accused person to use active social and positive post-criminal actions. At the same time, the discretionary powers of authorized entities place incentive regulations in the category
of incentives that encourage a person accused of committing a criminal act to fulfill the conditions of incentives enshrined by law. The conducted study shows that an incentive is only possible when it is implemented in the alleged form of criminal proceedings.

The article analyzes elements of the legal status of a self-employed individual according to the innominate phenomenon in the law (lacunas and exceptional cases, no legal regulation) using general scientific methods. These elements include a concept, a collection of rights and liabilities, permitted activities,
a place in the parties of a civil circulation, measures of liability and court protection. Non-defined elements of a self-employed individual status are determined. The necessity to determinate these elements according
to the law is presented. The author proposes to amend the legislation in order to eliminate the innominate phenomenon of the elements. It is concluded that differentiation of self-employed individuals, individual entrepreneurs and employees is necessary.

The subject of the study is the final act of the court of first instance according to its requirements. The aim of the study is to analyze the essence of a sentence and requirements imposed on it. The objectives of the study are the following: to formulate the concept of a sentence as an act of justice imposed
by the government; to determine the requirements of legitimacy, validity, motivation and fairness of the sentence of the court of first instance; to substantiate the necessity to enshrine these requirements in the legislation. The study was carried out using methods of analysis and synthesis, historical and comparative method, and legal method. Regulatory acts, Resolutions of the Plenum of the Supreme Court of the Russian Federation related to the sentencing by the court of first instance were studied, and procedural scientists’ standpoints on the requirements of legitimacy, validity, motivation and fairness of the court sentence were analyzed. The rules of the Criminal Procedure Code of Russia, and those of the previous Criminal Procedure
Codes in force, and Resolutions of the Plenum of the Supreme Court of the Russian Federation, that elucidate issues on sentencing by the court of first instance, were analyzed. The scientists’ opinions were studied. The rules of previous Criminal Procedure legislation in force, which regulates the concept of a sentence and requirements to it, were compared to those of current Criminal Procedure legislation in force. The author’s concept of the sentence of the court of first instance is given according to the functional approach to the activity of the court of first instance. The author’s concepts of legitimacy, validity, motivation, fairness of the sentence of the court of first instance were formulated. The necessity to enshrine the listed above criteria in the Criminal Procedure Law was substantiated.