Abstract: The purpose of this study is to organize effective "sport training" for cadets and students of educational institutions of the Ministry of Internal Affairs of Russia using the principles of functional all-round training. The subject of the study is the methods of functional all-around, adopted for implementation in the training process of cadets and students of educational organizations of the Ministry of Internal Affairs of Russia using the example of the Ryazan branch of the Moscow University of the Ministry of Internal Affairs of Russia. In the process of research, methods of observation, generalization of independent characteristics, study and generalization of advanced pedagogical experience, experimentation, generalization, and specification were used. An analysis of the requirements for the performance of law enforcement officers emphasizes the need to develop a special approach to mastering "Physical Training". The result of the work is a set of indicators confirming the effectiveness of using functional all-around techniques to improve the quality of performing combat wrestling techniques. The results of the research can be used in educational process of the educational organizations of the Ministry of Internal Affairs of Russia in the discipline “Physical training”. The author substantiates the conclusion that these techniques not only help to realize the potential of general physical training of students, but also to form mental stability in the face of hard physical work, difficulties in the process of maintaining public order and ensuring public safety, as well as in other professional activities. The novelty of the research is determined by the content of the methods used and the rationale for the effectiveness of their use directly to improve the quality of performing combat fighting techniques.

Abstract: The subject of this research is legislation, official interpretation, case law, and doctrinal sources on taxation of cryptocurrency mining in the Russian Federation with regards to personal income tax. The author verifies the hypothesis on the absence of economic basis for collection of personal income tax for cryptocurrency mining, thus there is a need for fundamentally new model of legal regulation for taxation of this activity. Special attention is given to assessment of tax consequences of mining based on the content of official interpretation of the Ministry of Finance of the Russian Federation, as well as with consideration of the developed in the doctrine basic approaches towards determination of the legal nature of cryptocurrency as property and property rights (other financial instruments. The author’s significant contribution consists in substantiation of the conclusion that the current system of legal regulation has no economic basis for collection of personal income tax for cryptocurrency mining; at the same time, future taxation of mining can be based on the patent tax system of taxation. It is reasoned that in order to ensure the implementation of the indicated special tax regime, it is necessary to attribute mining to entrepreneurial activity, as well as modify legal definition of the latter, which is formulated in Article 2 of the Civil Code of the Russian Federation. The author determines the legal prerequisites for taking cryptocurrency mining activity out of shadow and its lawful exercise in the Russian Federation.