Abstract: The purpose of the study is to identify the key legal financial framework for regulating the contract system for the procurement of goods, works and services for public needs. The scientific novelty of the study lies in the fact that it not only substantiates the legal financial basis for regulating the contractual system, but also formulates the limits of the relevant regulation. At the same time, it was concluded that the legal financial regulation of the contract system is (and should be) limited, concentrating purely on the sphere of power and property legal relations of a public nature that arise and are implemented within the framework of the financial activities of the state and are associated with the formation, distribution and using state centralized funds. However, despite the presence of the above-mentioned limits of the legal financial regulation of the contract system, it is the financial and legal framework that acts as the basis of the contract system, since they mediate the correlation between the budget and procurement processes in the framework of achieving a single goal - the effective satisfaction of public needs while optimally spending budget funds.

Keywords: imperative method, financial legal relations, budget spending, procurement process, budget process, finance law, state needs, contract system, public law regulation, administrative law

References:
Safina, S.D. (2017) Treasury support of contracts: legal regulation and practice of financial control. Financial law, 12, 12-15
Povetkina, N.A. (2018). State contracts: budgetary and legal foundations or “barriers”? Law enforcement monitoring, 3, 27-31.
Markelov, K.B. (2012). State and municipal purchases as an institution of budgetary law: diss. … cand. legal sciences. Moscow. 166 p.
Malykhina, E.A. (2015). The contract system in the field of procurement of goods, works, services to meet state and municipal needs: features of financial and legal regulation: diss. … cand. legal sciences. Saratov. 239 p.
Malykhina, E. A. (2014). Features of financial and legal regulation of relations arising in the process of implementing the contract system in the field of procurement of goods, works, services to ensure state and municipal needs. Bulletin of the Saratov State Law Academy, 2 (97), 249-253.
Yudin, V.A. (2021). Budgetary and legal nature of the contract system in the field of procurement of g

Abstract: The author discusses the features of the legal regulation of tax benefits in the taxation of transactions of individuals with digital rights in the Russian Federation.
As a result of the study, the author identified a gap in the legal regulation of taxation of digital rights in the Russian Federation, when determining the system of tax benefits for transactions with digital rights.
It is necessary to highlight the features of the legal regulation of taxation of income of individuals on transactions with digital rights and determine whether these features are applicable to the legal regulation of taxation of income of individuals on transactions with digital rights in the Russian Federation.
The problem is that in the legislation of the Russian Federation there is no legal regulation of taxation of income of individuals on transactions with digital rights, in particular, tax benefits are not established when calculating the tax base of income on transactions with digital rights.
The goal of the study is to investigate the experience of foreign legislation and regulatory legal regulation of the Russian Federation and to identify the problems of legal regulation of taxation of income of individuals on transactions of individuals with digital rights.
Previously, research in the field of legal regulation of taxation of income of individuals on transactions with digital rights has not been conducted.

Keywords: tax benefits, blockchain, foreign legislation, tax control, personal income tax, taxation, distributed registry system, cryptocurrencies, digital rights, credit organizations

References:
Federal Law No. 324-FZ of 14.07.2022 "On Amendments to Part Two of the Tax Code of the Russian Federation";
Federal Law No. 259-FZ of 31.07.2020 "On Digital Financial Assets, Digital Currency and on Amendments to Certain Legislative Acts of the Russian Federation";
Tax law: textbook for bachelors / L. L. Arzumanova, N. M. Artemov, O. V. Boltinova, etc. ; ed. by E. Y. Grachev, O. V. Boltinova. — Moscow : Prospekt, 2019. — 312 p.;
Vasyanina E.L. Tax administration and tax control: problems of implementation, prospects of development // Legal policy and legal life – 2022.-No. 2. – pp. 160 – 168;
Kozhevina, O.V. Tax control of cryptocurrency transactions / O.V. Kozhevina, D.V. Shmeleva // Lawyer.-2022.-No. 3.-pp. 60-66;
Egorova M.A., Belitskaya A.V. The relations of state regulation and self–regulation in the cryptocurrency market // Lex russica. – 2022.-Vol. 75. – No. 1.-pp. 87-93;
Achats de Bitcoin: l’AMF et l’ACPR mettent en garde les épargnants. URL: https://perma.cc/CM6Q-EGUH (ac

Abstract: This article explores the impact of the state upon competition in the banking sector through the issuance of legal acts and state participation in the capital of banks. The author reviews the peculiarities of the legal writing of the acts that establish the criteria for the admission of banks to banking operations. The article examines the legal positions of the Federal Antimonopoly Service and the Central Bank in cooperation with the position of the Government of the Russian Federation. Analysis is conducted on the law enforcement practice on the issue of bringing to responsibility for anti-competitive actions that involve the market of banking services. The author considers the peculiarities of legal status of individual participants on the market of banking services that are essential for the competition. It is substantiated that the state has strong impact upon competition in the banking sector through the issuance of legal acts and via participation in the capital of banks. The aspects of inequality in the legal status of banks, among which is the factor of state participation in the capital, are currently neglected. In certain instances, state participation is indirectly recognized as a factor that indicates reliability of the bank, while the antimonopoly regulation proceeds from the opposite; this contradiction should be eliminated. In practice, state-owned banks hold dominant position in the banking sector of the economy. Sberbank deserves particular attention as the largest bank in the region in economic terms, as well as a special legal phenomenon, subcategory within the category of commercial banks in theoretical and legal terms. Despite the actual importance of state-owned banks, such organizations do not form a separate legal category due to the heterogeneity or absence of clear idea of the state-owned bank.

Keywords: special provisions, banking sector, corporate standing, State-owned bank, Central Bank of Russia, Federal Antimonopoly Service, conflict of law, competition, legal writing, Sberbank

References:
Why is it planning to ban purchasing of private banks by state-owned banks. URL: https://www.rbc.ru/finances/25/01/2018/5a69ec2b9a794776fb9b9b0b [date of access: 17.09.2020].
Kurakin A. V. On the issue of the emergence of banks and the banking system in the Russian Empire // Financial instruments for regulating socio-economic development: a collection. Makhachkala, 2017.
Muravieva L.A. The banking system of Russia in the first half of the XIX century // Finansy` i kredit. 2011. No. 33. P. 74-83.
Schoors K., Weill L. Politics and banking in Russia: the rise of Putin / K., Schoors, L.,Weill // Post-Soviet Affairs. 2020. Vol. 36. ¹ 5-6. P. 451-474.
Federal Law dated December 2, 1990 No. 395-1 “On Banks and Banking Activities” // SZ RF. 1996. No.
Art. 492. 6. Decree of the Government of the Russian Federation dated October 7, 2017 No. 1232 “On approval of requirements for a credit institution that takes into account the funds of a compensation fund formed in accordance with the Federal Law “O

Abstract: The growing popularity of money substitute is a consequence of impossibility to satisfy social needs (property, rights, etc.) with money only. Giving a short-term positive economic effect, money substitutes compete with state money and disarrange money circulation. Important role in the limitation of money substitutes is played by the legal means which efficient use is possible only if there is a clear definition of the legal category 'money substitute'. At the same time, provisions of the Russian law do not give such a definition and academic community keeps debating over the issue. Money substitute is understood more as a means of payment which limits the scope of its application. To make his research valid, the researcher has applied the comparative law method (to compare the definitions of money and money substitute as well as similar legal categories), logical theoretical methods and others. As a result of the research, the author tries to define the contents of the legal category 'money substitute' form the point of view of the main economic functions they perform. This allows to distinguish this legal category and similar categories and ensures efficient use of legal means that narrow the scope of the use of money substitute.

Keywords: The object of law, Payment instrument, Security, foreign currency, cryptocurrency, Functions of money, the state, money substitute, Money, Bitcoin

References:
Arzumanova L.L., Logvencheva A.O. Osobennosti organizovannoy torgovli almazami // Aktual'nye problemy rossiyskogo prava. 2018. ¹ 8. S. 72-77.
Belov V.A. Tsennye bumagi v rossiyskom grazhdanskom prave / Pod. red. E.A. Sukhanova. M.: AOZT «Ucheb.-konsul'tats. tsentr «YurInfoR», 1996. 438 s.
Belyaeva O. A. Pravovaya priroda zadatka, vnosimogo za uchastie v torgakh // Zakony Rossii: opyt, analiz, praktika. 2006. ¹ 6. S. 20-26.
Belyaeva O.A. Pravovye problemy auktsionov i konkursov. M.: Yurisprudentsiya, 2011. 293 s.
Belyaeva O.A. Predprinimatel'skoe pravo: uchebnoe posobie / pod red. V.B. Lyandresa. 2-e izd., ispr. i dop. M.: KONTRAKT, INFRA-M, 2009. 352 s.
Bykova E.G., Kazakov A.A. O pravovoy otsenke protivopravnogo bezvozmezdnogo iz'yatiya kriptovalyuty // Ugolovnoe pravo. 2018. ¹ 2. S. 16 – 19.
Bychkov A. Strasti po kolionam // EZh-Yurist. 2017. ¹ 47. S. 14-15.
Gabov A.V. Tsennaya bumaga v rossiyskom prave: nekotorye stranitsy istorii poyavleniya ee sovremennogo opredeleniya // Predprinimatel'skoe pravo. 2010. ¹ 2. S. 46

Abstract: The subject of the research is the laws and acts that regulate social relations arising in the process of circulation of money. The object of the research is the social relations arising in the process of money turnover. The modern legal approach to the definition of 'circulation of money' derives from the economic theory and does not offer the right description of the legal nature, typical features of the term and differences from the term 'money turnover'. Many researchers do not see the difference between the legal category 'circulation of money' and the legal category 'money turnover'. The methodological basis of the research is the dialectical method allowing to study social, economic and social phenomena in terms of their interrelation and interdependence. As a result of his research, Krylov gives a definition of the term 'circulation of money', describes the main restrictions of the subjective rights to money as well as the main kinds of restrictions thereto that prevent the circulation of money. The author also explains the difference between the term 'circulation of money' and 'money turnover'. 

Keywords: Responsibility, Period, Money turnover, Circulation of money, Confines, Money, Way, Legal relationship, Ban, Subjective rights

References:
Tosunyan G. A., Vikulin A. Yu. Postateynyy kommentariy k Federal'nomu zakonu ot 10 iyulya 2002 goda ¹ 86-FZ «O Tsentral'nom banke Rossiyskoy Federatsii (Banke Rossii)». M.: Delo, 2003. 496 s.
Federal'nyy zakon ot 10 dekabrya 2003 goda ¹ 173-FZ "O valyutnom regulirovanii i valyutnom kontrole" // SZ RF. 2003. ¹ 50. St. 4859.
Federal'nyy zakon ot 10 iyulya 2002 goda ¹ 86-FZ "O Tsentral'nom banke Rossiyskoy Federatsii (Banke Rossii)" // Rossiyskaya gazeta. 2002. ¹ 127. St. 2790.
Usatova L.V., Seroshan M.S., Arskaya E.V. Bukhgalterskiy uchet v kommercheskikh bankakh. M.: Dashkov i K, 2006. 404 s.
Ukazanie Banka Rossii ot 26 dekabrya 2006 goda ¹ 1778-U «O priznakakh platezhesposobnosti i pravilakh obmena banknot i monety Banka Rossii» // Vestnik Banka Rossii. 2007. ¹ 5.
Sitnik A. A. Finansovo-pravovoe regulirovanie denezhnogo obrashcheniya v Rossiyskoy Federatsii: Diss… kand. yurid. nauk. – M., 2010. 230 s.
S. 31 – 33; 21.Sattarova N. A. Mesto kategorii «prinuzhdenie» v regulirovanii denezhnogo obrashcheniya // Finansovoe pravo. 2011

Abstract: The research subject is the set of legal provisions regulating social relations in the process of money circulation. The research object is social relations in the process of money circulation in the process of incomes generation and spending of centralized monetary funds of public entities. Money circulation in the process of income generation and spending of centralized monetary funds of public entities is characterized by the peculiarities, directly affecting the effectiveness of financial activities of a public entity. To successfully achieve the aims and goals of modern financial activity of the state and other public entities, it is necessary to take into account the specificity of money circulation in the sphere of public finance. The research methodology is based on the dialectical method of scientific cognition of social, economic and legal phenomena in their interrelation and interdependence. Reliability and feasibility of the results is achieved by complex using the system-structural, comparative-legal, formal-legal and logic and theoretical methods, and the method of description of notions, analysis, synthesis, generalization and other methods. The author formulates the typical features of money circulation in incomes generation and spending of centralized monetary funds of public entities, connected with the beginning and the end of money circulation, its object and types of financial legal relations mediating money circulation. The author detects the key peculiarities of financial subjective legal rights and duties in the process of incomes generation and spending of centralized monetary funds of public entities. The author substantiates the necessity to transform the legal definition of tax and offers amending the provision of the Tax Code of the Russian Federation (part 1) of 31 July 1998 No 146. 

Keywords: Bank of Russia, Non-cash circulation, Cash circulation, cash equivalent , Public entity, money, money circulation, Financial legal relationship, Object of money circulation, tax

References:
Bankovskoe pravo: Uchebnik / Otv. red. L.G. Efimova, D.G. Alekseeva. M.: Prospekt, 2013. 318 s.
Byudzhetnyy kodeks Rossiyskoy Federatsii ot 31 iyulya 1998 goda ¹ 145-FZ // SZ RF. 1998. ¹ 31. St. 3823.
Gambarov Yu. S. Kurs grazhdanskogo prava. Chast' obshchaya. SPb.: Tip. M.M. Stasyulevicha, 1911. 793 s.
Grazhdanskiy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 30 noyabrya 1994 goda ¹ 51-FZ // SZ RF. 1994. ¹ 32. St. 3301.
Grazhdanskoe pravo: Ucheb.: V 4 t. / Otv. red. E.A. Sukhanov. M.: Volters Kluver, 2005. T. 2. 720 s.
Ershova I. V. Ekonomicheskaya deyatel'nost': ponyatie i sootnoshenie so smezhnymi kategoriyami // Lex russica. 2016. ¹ 9. S. 46 – 61.
Zamotaeva T. B. Den'gi kak ob'ekt grazhdanskikh prav: Dis. ... kand. yurid. nauk. Samara, 2003. 193 s.
Karaseva M. V. Finansovoe pravootnoshenie. M.: Izdatel'stvo «NORMA», 2001. 288 s.
Karnushin V. E. Grazhdansko-pravovaya sushchnost' deneg kak ob'ektov grazhdanskikh prav // Yurist. 2017. ¹ 3. S. 22-26.
Kommentariy k Federal'nomu zakonu «Ob obshchikh printsipakh organizatsii mestnog

Abstract: The research object is regulatory relations in the banking sphere. The research subject is theoretical provisions, the system of legal norms, adopted by the President and the Government of the Russian Federation in this sphere, and the practice of their application, primarily by public authorities and federal organizations, and the ways and prospects of improvement of powers and regulatory acts of the President and the Government in this sphere. The purpose of the study is to justify the legal framework of administrative regulation of the banking sphere by the President and the Government, and to formulate the proposals about the improvement of subordinate acts, defining the common issues of administrative regulation of the banking sphere and establishing the competence of the regulating bodies and organizations in this sphere. The author uses such general scientific methods as the dialectical method, analysis synthesis, deduction, and induction. The author also applies specific methods including the system-structural method, which is used for the analysis of the system of powers of the President and the Government and the normative acts issued by them, and their classification. The author concludes that the structures, directly dependent on the President and supporting his activities, give much attention to the banking sphere. The Government of the Russian Federation should be more active in the issues of public regulation of this sphere taking into account its particular importance for the national economy. The Bank of Russia should be subordinate and accountable to the Government of the Russian Federation; the Government should coordinate the issues of international cooperation in the banking sphere; the Government of the Russian Federation should issue subordinate normative acts related to the regulation of the banking sphere and dealing with the freedoms, rights and responsibilities of an indefinite range of people. The author defines other directions of activity of the Government of the Russian Federation in the banking sphere.

Keywords: management, powers, competence, government, President, regulation, banking sphere, banking law, administrative law, subordinate legislation

References:
Ob usloviyakh antimonopol'nogo kontrolya na rynke finansovykh uslug i ob utverzhdenii metodiki opredeleniya oborota i granits rynka finansovykh uslug finansovykh organizatsiy : postanovlenie Pravitel'stva RF ot 7 marta 2000 g. ¹ 194 // Sobr. zakonodatel'stva Ros. Federatsii. – 2000. – ¹ 11. – St. 1183 (utratilo silu).
O Strategii razvitiya bankovskogo sektora Rossiyskoy Federatsii na period do 2015 goda : zayavlenie Pravitel'stva RF ¹ 1472p-P13, Banka Rossii ¹ 01-001/1280 ot 5 aprelya 2011 g. // Vestnik Banka Rossii. – 2011. – ¹ 21.
O Pervom zamestitele Predsedatelya Pravitel'stva Rossiyskoy Federatsii : ukaz Prezidenta RF ot 21 maya 2012 g. ¹ 637 // Ofitsial'nyy internet-portal pravovoy informatsii (http://www.pravo.gov.ru). – 2012. – 21 maya.
O Pravitel'stve Rossiyskoy Federatsii : feder. konstitutsionnyy zakon ot 17 dekabrya 1997 g. ¹ 2-FKZ ; v red. ot 28 dekabrya 2016 g. ¹ 12-FKZ // Sobr. zakonodatel'stva Ros. Federatsii. – 1997. – ¹ 51. – St. 5712 ; 2013. ¹ 19. St. 2294 ; Ofitsial'nyy internet-portal pravovoy informatsii