The purpose of the work was to consider the general and special characteristics of professional legal activity from the standpoint of moral, ethical and moral components.

The objectives of the work include the study of the ethical component of the legal profession, which represents a certain reputational basis characterizing the person of the legal sphere and the legal system as a whole, as well as the analysis of the professional status of the legal profession and its axiological and moral significance.

To achieve this goal and solve problems, the author uses such general scientific and private scientific methods as analysis, synthesis, historical, system-structural, comparative methods.

Results: the features of the moral component of the law enforcement process are determined, the characteristic features of local acts regulating the ethical side of the law enforcement officer's activities in state and non-state structures are highlighted, the aspect composition of professional ethics in general and ethics of judges in particular is highlighted.

Conclusions: compliance with the norms of corporate ethics generally accepted in the professional legal community is one of the most important conditions for maintaining a high status and degree of trust in employees of the legal industry and public entities on the part of citizens. At the same time, in modern Russian reality, the regulators of the moral side of business and non-professional relations of a lawyer are directly or indirectly both legislation with a penitentiary background and local acts and norms of morality.

The purpose of the article is to reveal the problems of the principles of tax law of the Russian Federation and develop scientifically substantiated theoretical provisions and proposals on the directions of improving their practical implementation on the basis of the analysis of domestic and foreign legislation of friendly countries, mainly the Eurasian region, scientific sources, generalization of the law enforcement practice of authorized bodies.

The implementation of the set goal determines the need to solve the following scientific problems: a) to reveal the theoretical and legal approaches to determining the essence of the principles of law; b) to characterize the principles of financial and tax law in their relationship; c) to reveal the relationship between the fundamentals of taxation and the principles of tax law; d) to determine the role of general legal principles in regulating tax relations; e) to study the essence of legal principles that are the basis of the tax system of the state; f) to establish the features of the normatively enshrined special principles of tax law (fundamentals of tax legislation); g) to reveal the content of the institutional principles of tax law.

Research methods. In the process of working on the scientific article, in accordance with the set goal and objectives, taking into account the specifics of the object and subject of the study, general scientific and special methods of scientific knowledge were used: a) systemic-structural; b) logical-semantic; c) ascent from the abstract to the concrete; d) comparative-legal; e) formal-dogmatic; f) generalizations; g) forecasting.

Results. It has been established that the principles of tax law, enshrined in tax legislation as the fundamental foundations of taxation and developed at the scientific level, are guidelines for the legal regulation of tax relations, the basis for the implementation of the rights and legitimate interests of the subjects of such relations. Of course, to enshrine certain principles at the normative-legal level does not mean to ensure their implementation. The need for maximum implementation of the principles of tax law is substantiated.

Conclusion. Having updated the problems of the fundamentals of taxation, the principles of the rule of law, the principles of tax law, the presumptions of tax law; Having analyzed general legal and special industry principles, the author asserts that in Russia the effective mechanism for implementing legal principles of tax law, as well as real measures of responsibility for their violation, are not fully perfect. Attention is focused on the fact that the principles of law must act and be directly implemented in the process of law enforcement. Taking this into account, judicial practice acquires great importance, especially the interpretation and clarification of acts, in particular tax legislation.

The purpose of this study is to study the concept and significance of integration norms in the field of migration and their impact on the development of Russian migration law as a sub-branch of administrative law, there is a lack of development of the concept of integration norms and forms of their objectification.

As a result of the study, it was revealed that integration norms have a set of specific features that distinguish them from the norms of international and national law, which is due to the very legal nature of their occurrence and the role that they play in achieving the goals of the integration association, which is the Eurasian Economic Union.

Conclusion: as a result of the study, a definition of the integration norm was formulated, integration norms in the field of external labor migration of workers of the Eurasian Economic Union member states were considered, their subinstitutional place in the system of Russian migration law was recognized.

Tax authorities act as the main conductors of the fiscal function of the modern state. Realizing their powers, they contribute to the economic and social development of public and legal entities, prevent, detect and suppress tax offenses, as well as participate in ensuring the balance of public and private interests, including in the process of administration of various tax benefits.

The purpose of the study is to determine the content of the powers of the Federal Tax Service of Russia and its territorial subdivisions in the administration of tax benefits at the current stage of development of tax legislation.

The main methods of research were general scientific methods of cognition (analysis and synthesis, generalization and analogy), philosophical method of dialectical cognition, special methods of technicallegal and comparative-legal analysis.

As a result of the study, it was established that the administration of tax benefits by the Federal Tax Service of Russia and its territorial bodies includes: 1) powers to administer the introduction of benefits by state authorities and local governments; 2) powers to administer the realization of the right to benefits belonging to taxpayers. In their totality, these groups of powers are aimed at ensuring the balance of private and public interests in the formation of centralized funds of the state and its territories.

The purpose of this article is to study the features of inheritance of land plots in the Russian Federation, as well as to conduct a comparative analysis of inheritance of land plots in domestic legislation and legislation of foreign countries. This is important for improving Russian legislation regulating these public relations.

In order to achieve these goals, it seems necessary to study the Russian scientific doctrine on inheritance of land plots, the current Russian legislation, conduct a comparative analysis of Russian and foreign legislation in this area, identify shortcomings and positive experience in the legislative regulation of hereditary land relations in the Russian Federation and foreign countries.

The purpose and objectives of the work determined the methodology of this study, which is based on a number of methods, in particular: comparative legal, formal logical, dialectical method of cognition of social phenomena and processes.

As a result of the conducted research, the author has formulated a number of conclusions, as well as some recommendations regarding the improvement of Russian legislation in this area. In particular, the provision established in the legislation of the countries of the German group, according to which the testator does not have the right to arbitrarily bequeath his land property (land and real estate located on it), seems justified. The property must pass to one of the heirs of the deceased, and the rest have the right to claim property compensation from the heir. If this is an agricultural land plot, then the following criteria must be used when choosing an heir: the heir must be closely associated with farming on it, have appropriate qualifications, work experience in agriculture and the ability to effectively farm. From this point of view, the French principle of «preferential valuation of agricultural land» is also attractive, according to which the court must elect the most qualified heir among all. At the same time, the payment of financial compensation to the remaining co-heirs places a financial burden on the farm, but its term in French law is long (ten years). We propose to amend the Russian legislation accordingly, increasing the period of payment of appropriate compensation to at least three years.

Thus, we recommend introducing some novelties into Russian legislation, taking into account foreign experience in regulating hereditary land relations, which, it seems, will contribute to improving legal regulation in this area.

The purpose of the article is to analyze the theoretical provisions and features of the practical application of the astrent institute (judicial penalty) in civil proceedings. Based on the analysis of the positions existing in the scientific literature, the mixed legal nature of astrent, which is a complex material and procedural institution, is emphasized.

The author, taking into account the analyzed judicial practice, concludes that the court penalty is in demand and suggests expanding the scope of its application, including labor and administrative disputes. Taking into account the lack of an unambiguous approach in judicial practice to determining the amount of the astrent, the need for additional specification of the criteria for its determination is emphasized.

The purpose of the study: The study is aimed at analyzing the institute for the protection of honor, dignity and business reputation in the context of the activities of medical organizations. Special attention is paid to the adaptation of existing legal mechanisms to the conditions of the information society and the specifics of the medical field, taking into account its social significance and publicity.

Research objectives:

1. Study of the regulatory framework and judicial practice related to the protection of intangible benefits in the medical field.
2. Analysis of the specifics of the application of legal mechanisms in the context of medical organizations and their employees.
3. Research on the role of forensic expertise and linguistic experts in proving the dissemination of defamatory information on the Internet.

Methods: The study used general scientific methods such as analysis and synthesis, which were used to study the regulatory framework and scientific literature, which made it possible to identify key aspects of protecting honor, dignity and business reputation in the medical field. Induction and deduction contributed to the generalization of data on law enforcement practice and the formulation of conclusions about the specifics of the protection of intangible benefits in medical activities. The comparative legal method was used to compare various legal protection mechanisms both at the national and international levels.

Results: The study revealed that the protection of honor, dignity and business reputation is critically important in the context of information technology development and globalization. In the medical field, reputation plays a key role in the formation of trusting relationships between patients and medical institutions, affecting the quality of medical care and the health of patients. The work also highlights the importance of improving legal protection mechanisms in the context of digitalization.

The author's conclusions:

1. The protection of honor, dignity and business reputation in the medical field is important to maintain the stability of civil relations and trust between patients and medical institutions.
2. Forensic expertise and linguistic experts play an important role in defamation cases, and their qualifications require improvement.
3. Medical ethics and respect for the honor and dignity of the patient should be integrated into the professional activities of doctors.
4. It is important to find a balance between the right of patients to freedom of expression and the right of medical organizations to protect their reputation.

The purpose of this article is to analyze how the process of digitalization of justice can affect changes in the mechanisms of legal influence.

In connection with this goal, we can identify the following research objectives:

1. Consider the concept of digitalization of justice.
2. To study the factors and features of modern society that affect the legal impact.
3. To investigate the features of digitalization of legal impact.
4. Consider digitalization as a tool for improving justice.

Research methods. In this article, we used general scientific (comparison, analysis, deduction) and private scientific (formal legal, method of interpretation of legal norms, comparative legal) methods.

The results of the study. One of the key mechanisms of digital legal impact is the introduction of electronic justice. This includes the use of electronic systems for filing and reviewing lawsuits, as well as conducting court sessions in an online format. Such innovations can significantly reduce the time for reviewing cases and make justice more accessible to citizens.

Conclusion. The general directions for improving the legal regulation of procedural legal relations implemented in electronic format are: creation of a block of legal norms concerning the acceptance or refusal to accept a statement of claim filed in electronic form; regulation of the procedure for securing, attaching, authenticating, examining electronic evidence and evidence submitted in electronic form, as well as the procedure for examining physical and written evidence in a court session conducted in the format of a video conference call; settlement of the consequences of the absence of an audio protocol of the court session or inconsistency of the minutes of the court session with its audio version.

According to the concept established in the science of criminal procedure, evidence forms the basis of the entire process, and facts are the basis for making all significant procedural decisions. It is with solutions that such important problems as legality, validity, motivation, as well as, in some cases, the fairness of the involvement of participants in criminal proceedings and the use of various forms of restriction of their rights of participants, including measures of procedural coercion, investigative actions, etc. are associated.

The facts that become the material grounds for making procedural decisions are of fundamental importance, as well as the ways in which they are involved in criminal proceedings. The methods of obtaining facts have a significant impact on them, which in certain circumstances (due to the instructions of the criminal procedure law) may affect the scope of the use of facts in criminal proceedings (for example, to use them to substantiate an investigator's petition to the court for the application of a preventive measure, for an accusation or for a court order, etc.).

Despite the high importance, both the facts and the ways of their involvement in criminal proceedings have theoretical and practical problems, the resolution of which can change the perception of established and familiar concepts.

In the Criminal Procedure Law, various terms are used in relation to the methods of obtaining facts. Among them, we note the main ones – this is proof, identification (both appear, in particular, in Article 73, identification, in addition, is used in part 4 of Article 29, paragraph 2 of part 2 of Article 37, part 1.1 of Article 110, etc. The Criminal Procedure Code of the Russian Federation), the establishment (presented in many articles of the Criminal Procedure Code of the Russian Federation). Differences in semantic load, instability in contextual use creates the risk of making a mistake in the possibility of using certain facts, given the way they are obtained. Accordingly, the resolution of the problem of uniformity of the terminology used and the definition of the legal meaning and meaning of each concept becomes relevant.

The purpose of this work is to form a uniform approach to the use of terminology and to define a common legal meaning for each of these terms – proof, establishment, identification.

To achieve this goal, several tasks were solved, including comparing the content of each of the mentioned terms, as well as offering recommendations necessary for uniform legislative regulation in terms of determining ways to involve facts and their use in various areas of criminal procedural activity.

Research methods: descriptive, comparative, system-structural analysis, isolation, synthesis.

Results: 1) conclusions are drawn about the semantic difference between the concepts of «proof», «establishment», «identification», which allows us to talk about the need for independent legal regulation of each of the specified methods of obtaining and criminal procedural involvement of facts; 2) the assessment of facts and the degree of their reliability and scope depend on the method of obtaining 3) proposals have been formulated to improve the provisions of the domestic criminal procedure law in order to establish uniformity in the terminological apparatus; 4) recommendations have been developed on the use of the terms «proof», «establishment», «identification» in various contexts of law enforcement criminal procedural activities. 

The article presents the results of a comparative legal study of the criminal procedure and operational investigative legislation of the Russian Federation and the Republic of Tajikistan in terms of regulating the basis, possibility and rules for conducting interrogation as a witness of an operational officer and other persons carrying out their activities on a confidential basis. The interest in the results of this comparison is due to the fundamentally different approach of the Russian and Tajik legislators to determining the possibility of carrying out the specified investigative action, when the operational investigative law of the Republic of Tajikistan establishes such a possibility, unlike the corresponding law of the Russian Federation. By itself, the possibility of such an interrogation actualizes a number of problems related to both the procedural status of the interrogated person and the order of his interrogation. Equally significant is the fact that interrogation may not be the only investigative and other procedural action in which it is permissible to involve an operational officer and persons cooperating with him.

It is substantiated that the permission of the legislator of Tajikistan to interrogate an operative officer necessitates further improvement of special rules for both interrogation and the production of other investigative and procedural actions against these persons, up to giving the entire criminal case or part of it a secrecy regime.

The purpose of the study is to formulate and substantiate the importance of the problem of interrogating an operational officer and persons cooperating with him on a confidential basis in order to find optimal ways to solve it, as well as to determine a conscious and responsible approach to classifying criminal case materials when presenting the results of operational investigative activities.

The objectives of the study are to conduct a comparative legal analysis of the operational investigative and criminal procedural legislation of the Russian Federation and the Republic of Tajikistan to determine the similarities and differences in the legal regulation of the interrogation of an operational officer; to form an author's position on the admissibility of the interrogation of an operational officer as a witness; to identify promising areas for improving special rules of interrogation, production of other investigative and procedural actions in relation to operational staff, agents, secret employees, and other persons who carry out their activities on a confidential basis.

Research methods: dialectical, general scientific methods (logical, systemic, structural, functional, generalization, etc), special methods (comparative legal, formal legal).

The results of the conducted research – the author's vision of the problem is formulated, due to the absence of any formal rules of interrogation, production of other investigative and procedural actions against operational staff, agents, secret employees, other persons carrying out their activities on a confidential basis, as well as legally defined grounds for applying (if necessary) the procedure for classifying criminal case materials.

The purpose of the presented research is to substantiate the need to improve the institution of expert initiative in domestic criminal proceedings.

The tasks of the work are due to the insufficient elaboration of the question of the concept and limits of expert initiative in criminal proceedings, as well as the role of expert discretion in the process of initiating various decisions and actions, despite the controversial nature of the problem of regulation and implementation of expert initiative in criminal proceedings. In this regard, the following tasks can be distinguished: historical and legal analysis of the formation of ideas about the expert initiative in different conditions; discussion of the conceptual apparatus of the institute of expert initiative, namely the very concept of expert initiative, its limits and scope; consideration of expert initiative in the system of evaluative concepts.

The methodology of this article, for the most part, is traditional, and includes general scientific methods: dialectical; logical; method of logical analysis and synthesis, induction and deduction, generalization, abstraction, analogy, ascent from the abstract to the concrete, functional and systemic methods of cognition. In the structure of the research methodology, which made it possible to detail scientific ideas about the nature and essence of the expert initiative, an important place was occupied by: historical-legal; formal-logical; institutional; comparative-legal; interpretative methods.

Results: At the moment, the right of expert initiative is enshrined in: paragraph 4 of Part 3 of Article 57 and Part 2 of Article 204 of the Code of Criminal Procedure of the Russian Federation. However, there is no consensus on the essence of this norm in the scientific and practical environment, despite the historical conditionality of such discussions. A number of scientists believe that the expert initiative is associated with such a form of realization of the right as use, i.e. with the discretion of the expert, and is optional for him. The other part of the scientific community considers the expert's initiative as a duty, i.e. the implementation of this norm, in their opinion, should take place in the form of execution. In accordance with this, different approaches to the definition of an expert initiative are also found. It seems that the essence of the expert initiative is most accurately manifested through the discretion of the expert, and is not limited to the duplication of the expert's powers specified in Part 4 of Article 57 of the Code of Criminal Procedure of the Russian Federation. Setting the task in the key of studying evaluative concepts opens up the prospect for further research on the chosen topic.

Conclusions: In the absence of legislative consolidation of the concept of expert initiative, its limits and scope, there is not a linguistic conflict, but an incompleteness and insufficiency in regulating the initiation of actions and decisions by an expert within the competence of this participant in the criminal process. In order to make up for it, it is necessary to provide in art. 5 of the Code of Criminal Procedure of the Russian Federation the following provision: expert initiative is the professional activity of an expert, carried out at his discretion within the competence, and consisting in the freedom of choice of scientific technical and forensic means and methods of applying special knowledge, expert techniques and recommendations in order to prevent, disclose and investigate crimes.

Artificial intelligence is currently being implemented and used consistently, including in criminal activity. The purpose of the study is to study neural networks that facilitate the commission of illegal acts included in the articles of Chapter 25 of the Criminal Code of the Russia, in the consistent objective part of the compositions are given as optional features.

To achieve and in accordance with the stated Goal, it is necessary to solve the following tasks: analyze the place of the studied typical machine learning in the consistent objective part of the compositions of the results using the example of Articles 240, 241–242² of the Criminal Code of the Russia, define the neural network as an optional feature of the objective side of the specified illegal acts, reveal the problems of qualification when using generative mathematical models.

The methodological basis of the study is the general dialectical method, as well as a set of general scientific and specific scientific methods of cognition for a comprehensive consideration of the problem under study.

Research results. In the manifestation of the objective side of the crimes described in Art. 240, 241– 242² of the Criminal Code of the Russia, generative mathematical models can act as optional grounds for the objective side – the exit, means or completion of a criminal act. Various approaches have been identified in which neural networks use the language of computer systems, image synthesis, audio and video recordings, technology in description and processing in different ways, characterizing, in some cases, the method, means or instrument of committing criminals, as well as in other ways. and achieving perfection. Research results. In modern conditions, generative mathematical models have a wide potential as criminogenic phenomena that contribute to the commission and dissemination of existing illegal acts, in particular, with recourse to pornography and the organization of prostitution, which requires the presence of criminal legislation and the practice of its application. The commission of illegal acts against morality using neural networks significantly increases the social danger, in connection with which it is necessary to introduce into Art. 240, 241–242² of the Criminal Code of the Russia, a new qualifying feature indicating the commission of a crime using artificial intelligence systems, as well as a changing circumstance aggravating the consequences, in Art. 63 of the Criminal Code of the Russia.

The study is devoted to a comprehensive description and analysis of criminal procedural communication of participants in criminal proceedings. The author examines the influence of lexicon, pragmaticon and thesaurus on the formation and functioning of the linguistic personality of participants in criminal proceedings, in particular the linguistic personality of a professional communicant.

For successful dialogical interaction, a professional communicant must have not only deep knowledge of the law, but also highly developed communicative competencies.

The purpose of this study is to propose ways to improve and optimize communication operations in criminal procedure communication for participants in criminal proceedings.

In order to achieve this goal, it is seen as necessary to identify specific recommendations aimed at effective dialogic interaction.

Research methods: descriptive method, comparative method, structural method, stratification method.