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The subject. Currently, the courts are actively using a new term - "valid tax liability", or "the actual amount of tax liabilities". This term is the result of the activities of judicial authorities, however, judicial practice on determining the actual tax liability for personal income tax is only being formed and is unstable. Therefore, the subject of the study of this article is a comprehensive analysis of law enforcement practice in the field of determining the actual tax liability of individuals for personal income tax.Purpose of the study is to dare to solve the enforcement problems that arise when determining the actual tax liability of individuals for personal income tax.The methodology. The authors uses the formally legal interpretation of Russian legislation, comparative analysis of Russian and European literature as regards the determination of a valid tax liability.The main results, scope of application. The authors analyzed the concept of "valid tax liability", and also studied the problems of determining the actual tax liability in the context of the law enforcement practice of the Supreme Court of the Russian Federation. Based on law enforcement practice, the main problems in determining the actual tax liability are highlighted, to which the authors attribute the incorrect qualification of the object of taxation, the incorrect qualification of the nature of the taxpayer's activity and its status, as well as the incorrect determination of the taxpayer's tax base. The article also touches on the main problems in the reimbursement of the amount of overpaid personal income tax.Conclusions. When determining the taxpayer's actual tax obligation to pay personal income tax, the tax authorities are guided by a "pro-budget" goal, seeking to increase the tax base due to incorrect qualification of the taxable object, the status of the taxpayer, or questioning the nature of its activities, which leads to the formation of arrears and forms the composition of an administrative offense.In an effort to restore their violated rights, an honest taxpayer goes to court for protection, where, unfortunately, in the vast majority of cases, they face the formal approach of the courts, which do not reveal either the economic essence of the dispute or properly consider the circumstances of a particular case. Taking into account the above circumstances, the authors draw conclusions about the existence of legal gaps in the system of Russian law in the field of taxation, which they propose to fill by fixing the concept of "valid tax obligation" in the relevant Resolution of the Plenum of the Supreme Court of the Russian Federation. As an example of such replenishment, the authors propose to supplement paragraph 7 of the Resolution of the Plenum of the Supreme Commercial Court of the Russian Federation of October 12, 2006 No. 53 "On the assessment by arbitration courts of the validity of the taxpayer's receipt of tax benefits", indicating the need to establish a valid tax obligation of the taxpayer, including personal income tax.

The paper is devoted to the study of anti-Russian sanctions imposed by the United States of America and foreign states and international organizations that have joined them, as well as the analysis of measures aimed at countering unfriendly actions undertaken against the monetary system of the Russian Federation. The paper examines the historical aspects of the anti-Russian policy of Western countries, analyzes provisions of regulatory legal acts and other official documents adopted by the United States and the countries of the European Union, aimed at destabilizing payment and currency relations in Russia. The authors investigate the counter-sanctions policy and measures aimed at ensuring the stability of the Russian monetary system in general and the national payment system in particular. It is concluded that the use of the dollar and the euro as a weapon of sanctions war, the practice of confiscating reserves and assets of countries pursuing policies that do not correspond to the interests of the United States and dependent states, restricting access of financial institutions of “rogue countries” to American and European financial resources, disconnecting credit institutions from SWIFT, and other sanctions inevitably lead to the formation of a parallel international financial system, of which a fundamentally new international monetary system will become a part.

The article highlights the process of developing a new form of employment — remote work in Russia, regarding a number of basic legal issues related to legal entities and the regulation of the work of remote employees. The topic of the article is currently important due to the situation in the world related to the rapid development of new technologies and the usage of the Internet in our daily life. Moreover, remote work becomes highly sought due to the pandemic of coronavirus. Special attention is paid to the analysis of the practice of remote work in Russia and abroad, to the problems of legal regulation of remote work in Russia, and the European experience of its regulation. The article discusses some problems on control the working process for remote employees, the main difficulties connected to the process of working uncontrolled by both employers and employees. The article also considers the existing controversial opinions about the reasonability of remote work, its advantages, and disadvantages. The authors present some possible solutions to the current problems

At present, due to the changing economic situation, in particular, against the backdrop of the COVID-19 pandemic, the question of the need for further liberalization of foreign exchange regulation and control in order to encourage real investment in Russia remains relevant. The liberalization process is the removal of restrictions on foreign exchange transactions between Russian currency residents and non-residents. When carrying out liberalization, the interests of society and the state should be taken into account in terms of national security and welfare.Since the adoption of the legislation on currency regulation and currency control, currency restrictions have been weakened (in particular, the obligation to reserve currency and issue passports of transactions in cross-border transactions has been canceled). Liberalization of foreign exchange legislation continues systematically at the present time. At the same time, against the background of liberalization, more and more noticeable is the increasing attention of the state to the property and income of foreign currency residents abroad in order to “whitewash” the economy.

The subject. The modern world is constantly changing, which makes it necessary to update the means and methods of legal regulation of public relations. Moreover, these relations themselves are changing, new areas of public relations are emerging, for which it is necessary to create a legal framework. The sphere of financial and legal regulation is no exception. The most important issue, which has been on the agenda of the international community for several years, is the development of the digital economy. The legal realities of digitalization largely determine what place the Russian economy will occupy in the emerging global digital market. It is necessary to develop a comprehensive legal concept that allows ensuring compliance with the fiscal interests of the state in the context of digital transformation. In this regard, the transformation of tax relations and their legal regulation is particularly important.Purpose of the study. The article is devoted to the transformation of the legal regulation of tax relations in the digital economy. In order for Russian financial and legal regulation to contribute to an effective response to the challenges posed by digitalization, it is necessary to develop a comprehensive legal concept that allows ensuring compliance with the fiscal interests of the state in the context of digital transformation. In this regard, the transformation of tax relations and their legal regulation is of particular importance.Methodology. The research was carried out with the application of the formally legal interpretation of legal acts as well as the comparative analysis of Russian and European legal literature. Structural and systemic methods are also the basis of the research. The main results. The necessity to develop legal solutions in the field of taxation of the digital economy is determined by the focus on legal support for the stability of financial and legal regulation and the principle of certainty of taxation. In these circumstances, it is important to implement the control function of financial law. The need to ensure compliance with the fiscal interests of the state, both at present and in the long term, requires the transformation of essential approaches to the legal regulation of the system of taxes and fees, the principles and elements of taxation, tax administration and tax control. In this regard, it is proposed to provide for special rules for calculating and paying income tax on foreign digital companies and, in parallel, to expand tax incentives for Russian companies.Сonclusions. The authors come to the conclusion that the actual scientific task is to develop a methodological position on the directions of reforming the national tax legislation and the international tax doctrine of the Russian Federation in the context of the digital transformation of public relations. According to the results of the study, it is concluded that it is necessary to ensure compliance with the fiscal interests of the state. This requires the transformation of essential approaches to the legal regulation of tax relations, both in the context of determining the appropriate legal forms for regulating the tax base levied in Russia in the context of the emerging digital economy, and for influencing international tax policy in order to use all the advantages provided by international tax cooperation and neutralize the threats caused by international tax competition.