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Introduction. Bankruptcy and insolvency analytics is primarily a subject of applied research. Interfax regularly publishes results and statistics of bankruptcies by quarter, but the main disadvantage of such analytics is a short period of analysis, usually up to one year; the second drawback is the lack of assessment of the connection between various indicators in the analyzed area. It seems appropriate to conduct a comprehensive study of insolvency by region, industry and taking into account the relationship between bankruptcy indicators and non-specific, general economic indicators. Goal. The purpose of the work is an empirical study of the dynamics and structure of corporate bankruptcies in Russia in the context of industries, regions, over a long period of time and testing of the integrated use of statistical tools, financial analysis and case studies for assessing bankruptcies at the macro- and mesoeconomic levels. Materials and methods. The information base of the study included statistical materials from Interfax (Fedresurs), Rosstat (EMISS), statistics from the Arbitration Court of the Stavropol Krai, financial statements of bankrupt companies for the last three years of their operation before bankruptcy. The work accumulated data for the period from 2015 to the present, in particular, quarterly over 2019–2024. The authors used statistical analysis methods to analyze the dynamics and structure based on the statistics of corporate bankruptcies; methods of financial analysis and modeling – to assess the likelihood of bankruptcy of companies; graphical method – to identify tendencies and trends in insolvency processes at the macro and meso level. The listed tools were used to assess the level and dynamics of individual indicators of Fedresurs statistics in terms of corporate bankruptcies, satisfaction of creditor claims, at a regional and industry level. The use of the case study method made it possible to show the specific reasons for the bankruptcy of companies in the most sensitive industries. Results and discussion. The work examined the dynamics of corporate bankruptcies since 2015. Since 2019, the analysis has been carried out quarterly, which made it possible to take into account the latest tendencies and trends in the economy. The authors examined industry characteristics and causes of company bankruptcy. The emphasis is on regional statistics: the North-Caucasus Federal District and the Stavropol Krai. A decrease in the number of bankruptcies was revealed, which corresponds to national trends and is a consequence of the regulation of insolvency processes by the state. To reveal the specific causes of insolvency, three cases of bankrupt companies from the Stavropol Territory were considered. The case studies were supplemented with financial indicators and modeling of the bankruptcy risk of the target companies. Conclusion. Conclusions are drawn about the main trends in the field of insolvency, the key causes of bankruptcies are highlighted, the relevance of models for assessing the probability of bankruptcy is shown, and directions for further research are proposed.

The current law enforcement practice shows that a single criterion (“membership in a legal entity”) is not sufficient to qualify the existence of corporate relations in a legal entity. The reason for this is that the fact of membership does not always give rise to legal, but mainly civil law consequences that directly arise from the membership relationship to involve a person in it. Therefore, the concept of membership does not have the necessary civil law content, is not the only feature of a corporation (in the sense of a company) in civil law, and cannot be considered the only qualifying feature of corporate relations. It has been proved that the categories of “participation”, “membership” and “cooperation” are not synonymous with basic civil law concepts which indicate an independent feature of a separate group of relations specifically and independently regulated by civil law. These categories should be considered a characteristic of an entity's belonging to a certain community, which does not mean that it has all the features of a corporation as a legal entity. The article argues that the characteristic features which establish the specifics of a corporate organisation within the structure of a legal entity are: 1) division of the authorised capital into shares (stocks), which are recognised as a form of fixation of corporate rights and obligations; 2) existence of relations of participation in the management of such an organisation. The essence of participation in the management of a corporation and membership in it is actually the same thing. The main criterion for a corporation is whether there is participation (membership), and, as a result, whether those who created it (participants, shareholders, members) participate in the management of the legal entity. The authorised capital is important only as an indicator for determining the management procedure i.e. how many votes a participant (shareholder, member) has.

An approach to understanding the current system of taxation of grants in Ukraine, determining the actual rates of taxation of grants depending on the status of the grantor and the grantee is proposed. An analysis of the impact of the system of taxation of grants on attracting grants as a way of obtaining investments by enterprises of Ukraine is carried out. In particular, attention is focused on the effect that the grant taxation system has on the economy of Ukraine under martial law. Potential discrepancies between the declared policy of the State – increasing the role of grants in the economy of Ukraine – and the existing tax norms and the practice of their application by fiscal authorities have been identified. The main objective of the work is to analyze the current system of taxation of grants in Ukraine, its impact on the economy of Ukraine and identify potential problems. In accordance with the set aim, object, subject and purposes of the study, the following methods were used: dialectical, formal, comparative, synthesis and analysis, legal interpretation, historical method. In the course of the study, the existing system of taxation of grants was outlined and problems that lead to negative economic effects during martial law were identified. The work will be useful for both civil servants and entrepreneurs in their joint work on business activities and the use of grants as investment tools during martial law.

The current state of legal doctrine and court practice on the issues of authority abuse as a ground for liability of bodies and persons performing the functions of business entities has been analysed. Since a business entity forms its own will and implements it through its bodies and persons performing the functions of its agencies, the relevant persons must adhere to the powers defined by law and the charter. If they act beyond their own powers, the will of such a legal entity is distorted and their own will, the will of individuals, takes place. The practice of bringing to justice members of bodies and persons performing the functions of business entities has now been established where such a legal entity is held administratively liable for an administrative offence committed by its authorised person. An example of this is cases involving liability for violations of the requirements of the legislation on the provision and disclosure of information in financial services markets. In general, it should be taken into account that the performance of a specific individual on behalf of a business entity in civil turnover does not change the independent nature of the will, behaviour and responsibility of such a legal entity for its actions in civil relations. It has been argued that, based on the general tenets of civil law, abuse of authority as a ground for liability of bodies and persons performing the functions of business entities has its own specifics of application. This is due not only to the actions (inaction) of such persons, but also to the counterparty’s (third party’s) awareness of the fact that the representatives of such a company act within the scope of their powers. It has been proved that the fact that a body and/or a person performing the functions of a business entity’s body committed unlawful, unfair actions or abused its authority is not the only and sufficient ground for invalidating transactions (agreements) concluded by this body on behalf of a legal entity with third parties. There is a need to prove that the counterparty knew (should have known) that the authority to represent the rights and interests of the business entity was limited by its body or a person performing the functions of such a body.

The aim of the study is to substantiate the theoretical postulates of the simplified taxation system. In the course of scientific research, to achieve the goal, it is planned to solve the following tasks: to examine the function of the mechanism for administering the single tax on small businesses; to determine the scope of the possibility of paying a single tax; to distinguish the stages of taxation by a single tax of legal entities. As a result of the study, it is defined that the simplified taxation system has become the most effective instrument for strengthening the business activity of enterprises, and the development of new tax instruments and the construction of a comprehensive system for taxation of small businesses will allow small businesses, including legal entities, to pay tax liabilities at the lowest cost. Taxation of small business enterprises can be considered in different interpretations: political (development of territories), sociopolitical (revival of the middle class), social (increase in jobs and incomes), and economic (creation of GDP). Thus, the interpretation of the essence of taxation of small businesses can be considered from the standpoint of a triune approach that characterizes it as a phenomenon, process, and system. It is argued that the organization of taxation through the payment of a single tax by a legal entity can be divided into six stages which include: choosing the form of taxation and submitting an application for registration; determining the amount of income that provides an opportunity to become a single tax payer; obtaining a permit document – an extract from the register; declaration and payment of a single tax for the formation of the revenue part of the local budget. It is stipulated that the formation of the tax control system and its periodicity depends on the degree of risk of the activities of single tax payers.

The article is devoted to the study and comparison of the teachings of Roman lawyers regarding the emergence and understanding of the essence of a legal entity as a certain organization of people, as well as providing arguments “for” and “against” its existence as an independent participant in private relations. Attention is drawn to the fact that the current state of the development of civilist thought regarding the development of the category “legal entity” by Roman lawyers indicates the existence of three approaches: 1) Roman lawyers developed and used a legal structure that was different from the citizens of Rome and could participate in the civil turnover of that time; 2) the category of legal entity was not known to Roman lawyers, but the main features characterised to its modern understanding (legal capacity, property separation, the possibility to participate in legal proceedings, etc.) were developed precisely in Ancient Rome; 3) for the jurisprudence of the Roman period, the category “legal entity” or its individual characteristics were not known in the sense that are now attached to the content of the relevant characteristics, but the use of individual constructions, such as “universitas”, “corpus”, “collegia”, “sodalitia”, etc., was intended to show that in private relations, property can exist without being tied to a Roman citizen as a subject of rights. The analysis of the civil law doctrine of Roman law regarding the doctrine of a legal entity in the context of comparison with the modern understanding of the essence of such a participant in civil relations led to the conclusion that although Roman lawyers did not develop the concept of a legal entity, they proposed its main practical manifestation: the concept of legal capacity, which does not depend on an individual, the concept of legal capacity and the main types of legal entities that were further developed in European jurisprudence (corporations and institutions). The merit of Roman law is the substantiation of the legal way by which a variety of social entities could be introduced into civil turnover. It is emphasized that although the concept of “legal entity” was not defined by the Roman ancient lawyers, and its essence was not directly studied by them, the idea of expanding the circle of subjects of private law at the expense of special organizations, unions of citizens belongs to the Roman private law. It can be assumed that the very concept of “legal entity” at this stage of historical development was not formed from the point of view of substantive law, but was formed only as a social category, but not as a legal one.

On the basis of the conducted analysis, it has been concluded that the responsibility of the officials of entrepreneurial companies in modern law is studied in the context of corporate governance as one of the elements of the management and control system of companies and one of the means of ensuring their responsible management. At the same time, the issue of clear delimitation of powers between the bodies of an entrepreneurial company is closely related to the issue of liability of their officials to the company itself, since their liability always arises as a result of violation of the duties assigned to a particular body (to one or another official). It is the specific definition of the rights and obligations of persons performing the functions of the bodies of a business company, and their activities on behalf of the company in good faith and reasonably and without exceeding their powers that forms the basis for the stability of property and non-property corporate relations within the corporate governance of a business company. The essence of risky actions as grounds for bringing to responsibility of officials of an entrepreneurial company has been clarified. It has been concluded that, given the essence of the risky activities of an entrepreneurial company aimed at making a profit and its further distribution among the participants, the actions (inaction) of the participants of relations within the relevant legal entity contain risks of both economic and legal content. Such risks should be classified into justified and unjustified, which are associated with the further possibility of bringing to justice the persons guilty of causing damage to the participant of corporate legal relations. It has been emphasized that it is the justified nature of entrepreneurial risk in the actions of persons performing the functions of the bodies of an entrepreneurial company, and their reasonable, conscientious, with due care and prudence activity, as well as taking all measures for the proper performance of duties and prevention of adverse legal consequences for the company, allows o talk about their release from liability for damages. It has been noted that the legal mechanism of civil liability of officials to the business company for actions that are risky and may cause damage to the company needs to be improved in domestic law.

The subject of research. In 2005, a new institution for exclusion of a legal entity from the Unified State Register of Legal Entities by decision of the registering authority (or, as it is also called "administrative termination of a legal entity"). Subsequently, as a result of a number of changes, including the Civil Code of the Russian Federation, introduced by federal laws in 2014, 2015, 2016 and 2019, this institution was formed in the form in which it currently exists Its importance, at first more technical, has increased significantly after the changes in 2015, when this institution began to be used to conduct a large-scale "cleaning" of the Unified State Register of Legal Entities from inactive legal entities. As a result, millions of legal entities have been excluded from the Unified State Register of Legal Entities in recent years. In addition, the range of situations in which this institution began to be applied has expanded. Accordingly, the increase in the number of disputes is due to the fact that such exclusion affects the rights and interests of many persons (creditors, participants of excluded legal entities, members of their governing bodies). These disputes have often been the subject of close attention of the Russian Constitutional Court (the latest example is the decision of the Russian Constitutional Court of May 21, 2021 No. 20-P). The article examines the goals of this institution, its development, shows the most problematic situations related to the application of the institution of exclusion of a legal entity from the Unified State Register of Legal Entities.The purpose of the article is to identify the main problems of the institution of exclusion of a legal entity from the Unified State Register of Legal Entities, as well as formulate the main directions for changing this institution. The author's main scientific hypothesis is that during the development of the institution of exclusion of a legal entity from the Unified State Register of Legal Entities, its original goals were lost. New goals and meanings were also formulated (in the legal positions of the Constitutional Court of the Russian Federation), which eventually (taking into account the significant shortcomings of the exclusion procedure itself) lead to violation of the rights of a significant number of interested persons. The author believes that in the development of this institution there is clearly a disproportion in terms of its application in relation to limited liability companies and persons controlling such a company. The author also notes the lack of a unified concept of the institution of exclusion from the Unified State Register of Legal Entities, since along with the administrative procedure for the termination of legal personality, the legislation also recognizes the judicial procedure. Description of research methods and methodology. The research is based on a systematic analysis, as well as the use of methods of interpretation developed in the doctrine.The main results, scope of application. The goals of creating the institution of exclusion of a legal entity from the Unified State Register of Legal Entities are established, the development of this institution is shown taking into account the legal positions of the Russian Constitutional Court, judicial practice, conceptual provisions on reforming civil legislation.Conclusions. There is a need for a complete renovation of the institution of exclusion of a legal entity from the Unified State Register of Legal Entities. The main directions for improving the institution of exclusion of a legal entity from the Unified State Register of Legal Entities are formulated.

The relevance of this work is confirmed by the fact that in the modern Russian economy there is a tendency towards a decrease in liquidity, as well as a continuing crisis in the financial sector, in connection with which the competition for inexpensive attracted resources is increasing annually. To expand the bank's resource base, it is important to use a competent customer attraction policy, which will be based on n cont aintaining the required level of diversiication, ensuring the ability to ind funds from any source and olling the balance of assets with liabilities in terms of maturity, volume and interest rates.

The relevance of issues related to the legal status of the inheritance fund is predetermined by the following circumstances. First of all, the legislative innovations entered into force relatively recently, namely from September 01, 2018, and to date, there has not yet been a stable practice of applying these rules. Despite the fact that the new legal institution has not yet passed the test of time and has not received a solid practical approbation, in the legal environment, both professional and scientific, there is an urgent need to change it due to the imperfection of some legislative decisions. Against this background, a group of deputies took the initiative to reform the Institute of the inheritance fund. To date, the state Duma of the Russian Federation is discussing a bill on lifetime personal funds. Thus, the problem of the legal status of inheritance funds is particularly relevant in the light of the prospects for updating this institution. The novelty of the work is shown in the scientific methods and methods used by the author to study the peculiarities of the legal status of the inheritance fund. The author used a historical research method that allows the most profound, complete and comprehensive study of the phenomenon of the inheritance fund in both world and domestic legal practice. Retrospective analysis of the legal Institute of the inheritance fund, based on the principle of taking into account the traditions of civil law regulation of public relations, helps to identify trends in legal regulation in the field under consideration. Some of the author's conclusions were the result of using comparative legal tools. The use of the method of comparative law in the study of the legal structure of the inheritance fund seems to us particularly effective, which is due to the novelty of this Institute for the Russian law and order based on rich foreign experience of its application.

The article describes the problems of modern regulation of responsibility for violation of the rights of participants of corporate relations to protect the interests of the corporate entity and its participants from negative consequences caused by the violation of their corporate rights. The article analyzes the peculiarities of liability that applies to the subjects of corporate relations. The authors attempt to justify the peculiarities of corporate responsibility, allowing to characterize it as independent of the Institute of corporate law.

The author considers problem of Russian legislation on legal entities. He studies ideas on representation and executive body of the legal entity. Legislative division of legal entities for corporate and unitary, public and non-public, commercial and non-commercial are analyzed. The author deals the essence of the new organizational and legal form of a non-profit organization - Public Law Company.

The subject of research. The issue of reliability (unreliability) of information (data) included in the Unified State Register of Legal Entities has increased after the amendments made to the Russian Civil Code in 2013 and to the Russian legislation on state registration of legal entities in 2015. The legislation, introducing the principle of public reliability of information included in the Unified State Register of Legal Entities does not clearly define what is meant by such reliability. Accordingly, the question arises about what is meant by “unreliability” of information. Although legal norms contain the concept of “error”; the legislation does not contain a single legal regime of “error”. This is expressed in the presence of several independent cases described in the legislation, including, among other things, an independent procedure for correcting an error. It is also not clear how the presence of an “error” correlates with the requirements for the reliability of the data of the Unified State Register of Legal Entities. The author shows the evolution of the concepts of “error” and “technical error” in the legislation on state registration of legal entities, as well as ways to eliminate it for the first time in the Russian doctrine.The purpose of the article is to: (a) analyze the current regulation and qualify various cases of “errors” in the information included in the Unified State Register of Legal Entities; (b) specify the objectives of regulation in each identified case of “errors”; (c) identify the main contradictions in the regulation; (d) form a new model of the reliability of the information included in the Unified State Register of Legal Entities and specific legal decisions based on the goals of the legislator to “whitewash” the Russian economy, strengthen the principle of good faith, and ensure the certainty of legal norms. The scientific hypothesis is that the “error” in the information included in the Unified State Register of Legal Entities, whatever its cause, is a special case of unreliability of information. Accordingly, all cases of “error” should be settled within the framework of the general model of reliability of information included in the Unified State Register of Legal Entities. The current regulation does not provide real public reliability of the information; in fact, such public reliability today is nothing more than an illusion. Approaches to determining the reliability (unreliability) of information included in the Unified State Register of Legal Entities do not provide such reliability.Description of research methods and methodology. The research is based on a systematic and teleological interpretation of normative material (legal norms, explanations of a normative nature, judicial legal positions). Information about the main scientific results. Conclusions. The conducted research fully confirmed the correctness of the proposed scientific hypothesis. Systematic proposals for changing existing approaches to regulation and specific legal solutions are formulated. Conclusions. It is noted that the current regulation regarding the criteria for the reliability/unreliability of information (data) of the Unified State Register of Legal Entities is confusing and creates uncertainty in the legal regulation. The necessity of changing the norms of the Civil Code of the Russian Federation and other federal laws, the abolition of the most odious explanations of a regulatory nature, the foundations of a new regulatory model and proposals for reforming the existing regulatory framework are formulated.

Objective: to develop a draft of a federal law aimed at regulating relations arising in the field of use (application), acquisition, sale, development, production, testing, installation, maintenance, repair, disposal, accounting, storage, transportation, withdrawal, and destruction of robots and their components (modules), importing robots and their components (modules) to the Russian Federation and exporting them from the Russian Federation.Methods: the methodological basis of the draft federal law consists of general and specific scientific methods of scientific cognition, including analysis, synthesis, deduction, induction, classification, analogy and comparison. Results: the first draft law on robotics in the Russian Federation - the draft federal law “On the turnover of robots and their components (modules)” - has been proposed to the attention of representatives of law-making bodies, government agencies, scientific and business community, and public organizations.Scientific novelty: the draft law forms the legal basis and principles of legal regulation of relations in the sphere of turnover of robots and their components (modules), describes the types and classes of danger of robots, stipulates the restrictions imposed on robots and their components (modules), defines the general and special requirements for them, establishes the basis for state registration and accounting of entities engaged in the sphere of turnover of robots and their components (modules), introduces the criteria for acquiring the status of a subject, the procedure for publishing and maintaining the state cadastre of robot models and their components (modules), and the guarantees provided to legal entities and individual entrepreneurs - the subjects engaged in certain types of activities in the sphere of turnover of robots and their components (modules), and proposes the measures of their state support.Practical significance: the draft law is based on a systematic and comprehensive approach to the legal regulation of robotics and is aimed at creating a regulatory environment providing a favorable legal regime for the robotics development and for the implementation of economic activities related to its use.

The article discusses the issues of historical validity of creating a collective subject of law in the form of a legal entity construction. The dual nature of a legal entity as a legal fiction and as a subject of legal relations is shown, which also determines the specificity of the liability of a legal entity and the grounds for its occurrence. This is especially true for such a reason as the presence of guilt, because by virtue of the artificial nature of the legal structure of a legal entity, the rules for determining its guilt differ from the rules applicable to an individual. The risks of ineffective punishment of individuals hiding behind the "screen" of an artificial subject of law are analyzed; use of a legal entity as an instrument for committing unlawful acts by individuals. A comparison is made of the features of holding a legal entity liable for committing acts in civil and public law spheres, as well as measures of this responsibility. The ideas on the possibility of a criminal procedure investigation of offenses of legal entities are considered, on the categorization of types of administrative responsibility and the amount of administrative fines in relation to legal entities.

The article analyzes the practical approach to the concept of “energy security”. Based on the study of the concept of energy policy of countries that are importers, exporters and countries through which energy resources transit, an attempt is made to identify common approaches to the content of this concept at the present stage. Highlighting that the common denominator of practical approaches is availability, safety and price, the author comes to the conclusion about the complex nature of this phenomenon, which depends on many criteria. At the same time, according to the author, the problem of energy security is one of the most important areas of modern theory and practice of economic, social and military security. The author concludes that energy policy largely determines the issues of domestic and foreign policy of most countries of the world and thus is the subject of dialogue. The analysis of the current international legislation has shown the absence of a single formulation of the concept under study, which is based, in our opinion, on the difference of approaches and the versa-tility of its content. At the same time, the authors point to the need for scientific analysis of this concept from the legal point of view, which is justified by the need for constant regulatory support of the condi-tions necessary to ensure energy security in the country and in the world.

The norms of the Criminal Code of France establishing penalties for crimes and misconduct against the person were compared with similar norms in the criminal law of some other states (Holland, Lithuania, Moldova, German Federal Republic, Sweden, Estonia, and Japan). Different types of sanctions were investigated. The analysis demonstrates that the Criminal Code of France prescribes heavier penalties for murder (in the form of imprisonment for a certain period) and penalizes legal entities for certain crimes against the person in contrast to the Criminal Code of the Russian Federation. The following suggestions were made: to include another goal of punishment in the Criminal Code of the Russian Federation – re-socialization of the convicted person to prevent them from committing new crimes; to emulate the experiences of the criminal law of France and some modern foreign countries; to include defamation into the list of crime elements provided in the Criminal Code of the Russian Federation in order to fully protect the privacy, honor, and dignity of a person. The study also substantiates the proposals to recognize legal entities as the subjects of certain crimes against the person in the criminal law of Russia, following the example of foreign states. It was also argued that the fine amount should be a fixed amount of money (as in France and some other states) rather than a multiple of the minimum monthly wage established by the Russian federal law.

The market transformation of Kazakhstan’s economy has caused a revival of Kazakhstan’s share-holding law. Among the most important players in the market economy of any country that has already reached the required level of capital-building are economic partnerships and societies. In today’s market transformation, the company as an organizational form of business takes on special importance. The classic function of the company is to attract and long-term accumulation of capital. The availability of capital is vital for businesses. The shareholder form is optimal for anonymously combining a large number of participants, allows to attract additional investments by issuing shares, “removes” the differences between different forms of capital, and thus facilitates their overflow ingesting out industry in the industry. Economic growth needs investment. One of the most effective ways to concentrate free resources and turn them into investments are joint-stock companies. Method of research. The methodological basis of scientific research is a set of methods of scientific knowledge, among which the leading place is occupied by the dialectical method. This scientific article uses General scientific methods of cognition, which, first of all, should include formal logical methods (analysis, synthesis, induction, deduction, analogy), as well as special legal methods (formal-legal, the method of comparative law and system analysis). The theoretical basis of the study was the theoretical and scientific-practical work of Russian scien-tists on the legal regulation of share capital, changes in the structure of shareholders in the reorganiza-tion of joint-stock companies, including the change of ownership of a joint-stock company, as well as fundamental work in the theory of civil and corporate legislation.

The article considers the specifics and features of the application of a simplified tax system in Ukraine and the directions for its reforming in accordance with the modern conditions of the small business development. The pros and cons of the simplified system in today’s environment are considered. Four groups of single tax payers are described, depending on the level of annual income, the number of employees and the legal rates. The role of the single tax in the formation of local budget revenues is researched. It is noted that the fixed rates of this tax are set by rural, town and city councils. The main threats that hinder the efficient conduct of business are identified. An analysis of the dynamics of single tax revenues to local budgets during 2015-2019 is carried out and it has been identified that the largest share of this tax comes from self employed persons. The general reasons for hiding the real incomes of entrepreneurs and ways to eliminate them are considered. The major legislatively sound reforms are analyzed: new limits for self employed persons and the introduction of payment transactions recorders. Some changes and delays in the legislation in connection with the coronavirus pandemic (COVID-2019) are indicated. It is substantiated that the increase in the number of entrepreneurs in the sphere of small business and the growth of tax revenues from their activities are possible only in the implementation of a comprehensive reform by the State authorities, which will include sufficient government support. The main directions for improvement of national legislation in the context of a simplified tax system to stimulate the development of entrepreneurship and the economy of Ukraine are proposed.

Subject of research. This article is devoted to the analysis of the problems arising at shareholders of joint-stock companies at reorganization in the form of transformation into limited liability companies. As the study of judicial practice over the past ten years shows, there are repeatedly controversial situations in connection with the non-receipt of shares in newly created limited liability companies by shareholders as a result of the completion of such reorganizations. This is partly due to unfair behavior of majority shareholders and/or management of joint-stock companies, partly due to insufficient regulation of reorganization in the form of transformation in the legislation, which leads to problems in law enforcement.. The purpose of the article is to formulate the main directions of development of the legislation in terms of transformation of the rights of participation in corporations, concerning the constitutional principles of freedom of economic activity and protection of property rights on the basis of the analysis of existing judicial acts, doctrine and current legislation. The scientific hypothesis is that during the transformation of corporations, its participants should be provided with adequate and fair compensation for the right of participation lost as a result of the completion of the reorganization. Such compensation may exist in the form of the provision of funds or, in exceptional cases, other property (redemption of an interest) or the granting of rights to participate in the legal entity newly created as a result of the completion of the reorganization. The compensation mechanism should be based on voluntary choice; a member of the corporation shall not be disadvantaged by the terms of compensation. If the participant does not grant its participation rights for redemption, does not participate in the meeting of the participants of the corporation and does not exercise the will regarding the choice of compensation methods, the share of participation in newly created corporation is recognized as the only fair way of compensation. Transformation can't serve as a way to get rid of the so-called «dead» participants. Description of research methods and methodology. The study is based on the analysis of court decisions, which are identified by the results of monitoring of judicial practice. Information about the main scientific results. The study fully confirmed the correctness of the proposed scientific hypothesis. Conclusions. The study was conducted on the basis of judicial practice formed on disputes arising as a result of deprivation of shareholders' rights to participate in these joint-stock companies and non-receipt of shares in limited liability companies created as a result of reorganization. The study showed that this problem is relevant for all corporations as a whole. In this regard, proposals have been formulated to reform the legislation on corporations in general.

The subject. The legal status of self-regulatory organizations based on the principle of mandatory membership was chosen as the subject of the research.The purpose of the article is to study the features of subjects of administrative law, vested with public powers, and substantiate the possibility of attribution of self-regulatory organizations with mandatory membership to legal entities of public law.The methodological basis for the study: general scientific methods (analysis, synthesis, comparison, description) as well as formal-legal interpretation of legislation and judicial acts.Results, scope of application. Two types of subjects can take part in administrative relations, as a rule: subjects performing public functions and endowed with authority for their implementation, and subjects not endowed with appropriate powers and representing an exclusively private interest. At the same time, the first group of subjects includes not only public-territorial entities, state authorities, but also organizations performing publicly significant functions.The legal definition of a legal entity does not reflect all the features of the legal status of these subjects, that is why the author refers to the concept of a legal entity of public law. Legal entities of public law have a special nature, different from legal entities of private law, since they have the right to make decisions affecting an indefinite range of persons.Conclusions. The analysis of the features of the legal entity of public law allocated in the literature (special legal nature; special social quality; special interests and will; connection with the public power; special way of creation; public-legal character of responsibility) allowed to justify that self-regulatory organizations are the kind of legal entities of public law - organizations performing publicly significant functions.

The article discusses the issues of historical validity of creating a collective subject of law in the form of a legal entity construction. The dual nature of a legal entity as a legal fiction and as a subject of legal relations is shown, which also determines the specificity of the liability of a legal entity and the grounds for its occurrence. This is especially true for such a reason as the presence of guilt, because by virtue of the artificial nature of the legal structure of a legal entity, the rules for determining its guilt differ from the rules applicable to an individual. The risks of ineffective punishment of individuals hiding behind the "screen" of an artificial subject of law are analyzed; use of a legal entity as an instrument for committing unlawful acts by individuals. A comparison is made of the features of holding a legal entity liable for committing acts in civil and public law spheres, as well as measures of this responsibility. The ideas on the possibility of a criminal procedure investigation of offenses of legal entities are considered, on the categorization of types of administrative responsibility and the amount of administrative fines in relation to legal entities.

Specific issues of the correlation of mandatory nature and discretionary nature of shareholders legal relations’ regulation have been researched. Based on the analysis of the legislation of Ukraine and other countries, the author has paid attention to the fact that priority should be given to their imperative provision in the framework of shareholders legal relations. The conclusion of a shareholders’ agreement is an example of applying the principle of discretionary nature, when the shareholders of one company independently choose the particular model of behavior for the implementation of their corporate rights. Such rights, in their opinion, are the most effective for corporate interests’ settlement. However, while implementing this principle, it is necessary to observe the limits set by mandatory corporate norms. Shareholders’ agreement under national law is secondary in regard to the charter of a joint-stock company within the limits of mandatory-discretionary regulation of shareholders relations. Such an agreement as a form of manifestation of the discretionary regulation of shareholders relations cannot regulate those social relations that are mandatory regulated by the current legislation. It must comply with the requirements of the legislation, as well as with the by-laws adopted for their itemization.

The modern doctrine and legislation on the subjects of civil relations have been considered and compared with D.I. Meyer’s ideas. The problems of the legal personality of individuals aged up to six years have been raised; differences have been revealed in the approaches of various branches of law and legislation aimed to establish the age of full legal capacity or individual rights; a contradiction in the legal standards, as well as between its actual and legal implementation in the case of euthanasia, have been emphasized. With respect to legal entities, the following issues have been discussed: aims of their establishment and activity, character of legal personality, classification of legal entities. In the analysis of public legal entities, the main attention has been paid to the combination of political and economic governance by the country, which implies the unity of power between the sovereign and the owner; the legal personality of the state, as well as the personification of its legal personality in civil matters, have been analyzed. In addition, the legal personality of other entities has been confirmed. Therefore, it has been concluded that when deciding on the circle of subjects of civil legal relations, it is necessary to take into account the attributes of a participant in legal relations, a full set of elements of legal personality.

Public companies in the “New Silk Road” countries are the only effective economic entity capable, in the foreseeable future to realize the modernization of transport infrastructure, energetics and create a shared socio-cultural space in the region. Despite the fact that the concept of public enterprises varies substantially across countries of the integration project «New Silk Road» there is a common approach to solving the economic challenges that the countries of the region are facing. Political will and legislative solutions in the field of harmonization of corporate law will largely determine economic realities and political success of such a promising integration project as the «New Silk Road».

The paper deals with the current theoretical and practical problems of organization of self-regulation in the field of arbitration management and the activities of self-regulatory organizations of arbitration managers. The comparative analysis of the legal constructions of non-commercial partnership and self-regulatory organizations has been performed based on the following parameters: main objectives of establishment, participants, opportunities for entrepreneurial activities, and voluntary membership. It has been concluded that non-profit partnership and self-regulatory organizations are the independent organizational and legal forms of a non-commercial legal entity, rather than a type of some association (union). It has been proved that self-regulatory organizations of arbitration managers are characterized by the basic and superstructural status, which determines the formulation and solution of many problems of their functioning. It has been suggested to amend the current legislation, namely to transform the superstructural (subsidiary) status of self-regulatory organizations into the structural element of the organizational and legal form.

In this article, the author considers a different approach from the traditional one to the question of the incorporation and termination of the legal capacity of a legal person. As a result of a systematic analysis of legislation and law enforcement practice, the author concludes that the actual and legal emergence and termination of the legal capacity of the legal entity should be distinguished. At the same time, the presumption of de facto termination of a legal entity is enshrined by law. The author also examined the phenomenon of restoring the legal capacity of a legal entity to the courts.

The article is devoted to the concept of corporate disputes, which is enshrined in Art. 225.1 of the Arbitration Procedural Code of the Russian Federation (APC RF). The author states that an open list of corporate disputes is not the advantage of procedural law. The article considers from a critical point of view the grounds for attributing a number of disputes set out in Art. 225.1 of the APC RF to corporate disputes. The author suggests that it is necessary to establish and fix at the legislative level the rules for determining corporate disputes. He states that, in the current version of Art. 225.1 of the APC RF, there are a number of disputes, which, due to the reasons for their occurrence, composition of participants and other circumstances, cannot be attributed to corporate ones. The author defines the relations, from which a corporate dispute may arise, indicates a circle of persons, who can apply to court for the initiation of cases on corporate disputes, and a circle of persons, who will act as defendants in this cases. The author attempts to derive his own definition of corporate disputes.

The article argues that judicial persons (legal entities) constitute a particular class of objects that are able to receive proper names and that are distinct from typical ergonymic objects — business institutions. To designate the corresponding class of proper names the author suggests the term themonym (from Ancient Greek θέμις ‘law, habit, custom’). Based on themonyms pertaining to the residential community of Gorny Shchit (Chkalovsky district, Ekaterinburg, Russia) as registered in the Unified Federal Register of Legal Entities, the author studies the situation of naming as applied to this kind of objects. The article illustrates the almost complete absence of functional specificity of themonyms as proper names: they are not uniques, being used alongside with more reliable and more unambiguous designators like VAT identification number or Primary State registration number which explains the existence of specific homonymy among themonyms (the latter is sometimes due to the shadow economy). Besides that, themonyms do not display the ability to be used for advertising purpose which is far from being typical for names used in business, although the author is inclined to believe that the advertising function can be realized under some circumstances.

Objective: to analyze the category of "family-legal status of a citizen".Methods: abstracting, formal-logical and comparative methods were used.Results: the article presents the author's conception of the notion and features of the category "family-legal status of a citizen", and discusses the various doctrinal approaches to the problem of the legal status of an individual. The need to make theoretical conclusions about the legal status of acitizen has aggravated. The article for mulates theauthor’s conception of the notion and features of the category of “family-legal status of a citizen”. It also views various doctrinal approaches to the issue of the legal status of a personality. The analysis of the basic legal positions allowed to define the structural elements of family-legal status of a citizen.Scientific novelty: the research revealed the essence and content of the family-legal status of a citizen. The author does not dispute theements of the family-legal status of a citizen proposed by other researchers, but notes that the content of the family-legal status of a citizenshould be disclosed through the system of rights, liberties and duties.Practical significance: the results can be used in scientific research in the area of family law.

The definition of forced liquidation of the legal entity, the study of existing scientific approaches to the definition of the concept, an analysis of the legal entity attributes classification of legal entities, depending on the grounds for compulsory liquidation.

The article is devoted to the historical formation and the formation of the founding documents of legal entities. An historical aspect that affects the formation of an uncontested notion of founding documents of legal entity. The process of formation moving from the real need for them in the absence of legal regulation of relations in the creation and activities of entities. Changing legislation and its improvement is inextricably linked to historical processes and the development of society.

The problems of determining the direct object of crime under article 173.2 of the RF Criminal Code are investigated. It’s noted that the article contains two independent corpus delicti. The characteristic that unites them is the direct object of crime, which is broken in two ways: by person providing the relevant documents and by person receiving these documents and information. Scientific points of view concerning the understanding of crime object are estimated. Understanding the object as a legal order of carrying out business activities doesn’t allow to outline the scope of the corresponding relations. Many crimes under chapter 22 of the RF Criminal Code impinge these relations. The author disagrees with the recognition of public relations, ensuring the use of necessary documents for registration of only those organizations that are engaged in lawful activities, as direct object of unlawful use of documents to form (establish, reorganize) a legal entity. It’s emphasized that documents submission to the registering authority for registration of legal entities and individual entrepreneurs can be carried out by the applicant or his representative acting on the basis of a notarized power of attorney. The fact of forming legal entity should be connected with certain individuals. Then the organization will have certain responsible persons. The act provided by the analyzed corpus delicti, contributes to this rule violation. It’s summarized that the direct object of crime under considered article is public relations arising due to ensuring the statutory procedure for personalization and identification of responsible individual forming (establishing, reorganizing) a legal entity.

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The paper deals with theoretical problems associated with fixing4 different models of institutions with individual sets of parameters (private, state-owned, independent and budget organization) in the Civil Code. The author concludes that these models represent a transitional legal structure. These theoretical structures should be converted to two specific legal forms: the private institution and the public institution. The author proposes to retain the legal model of stateowned institution for public and municipal agencies.