Abstract: Abstract:
The purpose of this study is to test the hypothesis that it is possible to ensure the development of physical qualities of students from the educational institutions in the Russian Ministry of Internal Affairs at the level required in the professional activities of an employee in a short time, in conditions of limited space and material and technical support, based on the use of functional all-around methods. With the correct construction of the training process based on such methods, the corresponding indicators increase significantly compared to the traditional approach to the physical training of students.

The subject of the study is the functional all-around methods based on kettlebell lifting training tools, adopted for implementation in the educational process with cadets and students from the educational institutions of the Russian Ministry of Internal Affairs (using the example of the Ryazan branch of the Moscow University of the Ministry of Internal Affairs of Russia named after V. Ya. Kikot). The author draws attention to the fact that the development of physical qualities of students in this system is characterized by qualitative specificity, caused by the need for comprehensive physical development, both in terms of strength, endurance, speed, and agility, and in relation to mastering the skills of tactical and technical training. At the same time, the normatively established requirements for the level of physical development and the procedure for checking the degree of formation of the corresponding physical qualities are often interpreted as a means of limiting the methods used to solve the corresponding problems. It is substantiated that such an approach is neither strictly mandatory nor meets the needs of the physical development of police officers at the present stage.

Abstract: The subject of this research is legislation, official interpretation, case law, and doctrinal sources on taxation of cryptocurrency mining in the Russian Federation with regards to personal income tax. The author verifies the hypothesis on the absence of economic basis for collection of personal income tax for cryptocurrency mining, thus there is a need for fundamentally new model of legal regulation for taxation of this activity. Special attention is given to assessment of tax consequences of mining based on the content of official interpretation of the Ministry of Finance of the Russian Federation, as well as with consideration of the developed in the doctrine basic approaches towards determination of the legal nature of cryptocurrency as property and property rights (other financial instruments. The author’s significant contribution consists in substantiation of the conclusion that the current system of legal regulation has no economic basis for collection of personal income tax for cryptocurrency mining; at the same time, future taxation of mining can be based on the patent tax system of taxation. It is reasoned that in order to ensure the implementation of the indicated special tax regime, it is necessary to attribute mining to entrepreneurial activity, as well as modify legal definition of the latter, which is formulated in Article 2 of the Civil Code of the Russian Federation. The author determines the legal prerequisites for taking cryptocurrency mining activity out of shadow and its lawful exercise in the Russian Federation.