Vol 11, No 2 (2024)

The article examines the prospects for the development of the global monetary system in connection with the practical implementation of blockchain technology - cryptocurrency. The authors consider the main reasons for trust in money, as well as the reasons for the growing distrust of authorities and financial institutions in modern realities, along with the pros and cons of implementing cryptocurrency and blockchain in the financial system. An attempt is made to answer the question of whether cryptocurrency can change the modern financial system and what should be done to make these changes as effective and fast as possible. In addition to the influence of cryptocurrencies on the financial system, the article draws parallels with the impact of blockchain technology on existing political institutions. The authors analyze the possibilities of using cryptocurrencies for the development of the new regions of the Russian Federation.

Despite the large number of government programs aimed at providing quality medical care and medication to certain categories of citizens, we are faced with significant shortcomings. In this article, the authors will examine the key Russian healthcare programs funded through federal subsidies and evaluate their pros and cons. The authors explore the legal regulations that govern these programs and identify the specific categories of citizens they are designed for.

The article analyzes public-private partnership as a legal institution of the Republic of Turkey. The authors examine the process of formation and development of this institution in the context of the global trend of its popularization as an instrument of economic policy. At the same time, it is emphasized that if in the era of the Ottoman Empire, public-private partnership was used as a way to pressure European countries on a weakening Port, then at the end of the last century this institution became widespread in the country as a mechanism for implementing neoliberal economic policy. The paper analyzes the current legislation regulating public-private partnership. The authors state the absence of a single normative legal act, as well as analyze the reasons for the current situation. The essence of each law is revealed in an inextricable connection with various models of public-private partnership. Special attention is paid to the sectors of the economy in which certain models are used. Special attention is paid to the peculiarities of the legal status of public-private partnership in Turkey. It is assumed that such a feature can be considered the active support of the state in the financing of the most significant projects. The paper emphasizes the focus of the country’s authorities on attracting foreign investment through public-private partnership. As the important feature the authors consider the broad powers of municipal authorities in the field of attracting business to the implementation of infrastructure projects. It is emphasized that this circumstance should not escape the attention of Russian researchers, since the participation of Russian commercial organizations in projects implemented by municipal authorities opens up new opportunities in strengthening the influence and positions of domestic business in this country. The article analyzes the ideologization of Turkey’s approach to the analysis of public-private partnership on the part of the academic community.

Tax reporting is a manifestation of the obligations of citizens and the participation of taxpayers to directly and jointly carry out tax obligations for state financing and national development. The purpose of this study is to find out and understand how the application of information technology bases in government services (Electronic Government) is primarily in the use of e-Filing in the annual reporting of individual taxpayers in the Society of Lampung Province, Indonesia. The data analysis technique used in this study is a qualitative descriptive data analysis technique, namely a data analysis technique by describing the data obtained in its entirety, starting from the procedures for registration, reporting and electronic reporting proof documents at the Lampung Provincial Tax Office. The results of this study indicate the effectiveness of the use of e-Filing in the annual reporting of individual taxpayers, namely by system, tax reporting is more effective in terms of annual tax reporting and is more accurate because the technology system guides taxpayers in filling out Annual Tax Returns. Procedurally, tax reporting is easier because it fills in the Annual Tax Return in the form of a wizard and is faster because it can be done anywhere and anytime, namely 24 hours a day, 7 days a week because it utilizes the internet network.