Abstract: This article is dedicated to assessment of the experience of regulation of crowdfunding market in China, as well as its applicability and adaptation in Russia. The key goal consists in conducting a comparative analysis of the approaches towards regulation of crowdfunding in China and Russia. The relevance is define by enactment of the law of August 2, 2019. N.259-FZ “On Attraction of Investments via Investment Platforms and On Introducing Amendments to Separate Legislative Acts of the Russian Federation”. The research is based on the international and Russian statistical data, conceptual reports of the International Organization of Securities Commissions (IOSCO), Cambridge Center for Alternative Finance, and the Bank of Russia. The conclusion is made that it is China that China holds the leading position in the world crowdfunding market. Most widespread in China is Peer-to-peer (P2P) lending via digital platforms. The absence of special regulation led to an investment boom that lasted until 2017, followed by the bankruptcy of a multiple platforms and projects. Strengthening of the state control entailed reduction in alternative financing. The authors formulate recommendations for improving the regulatory approaches towards crowdfunding. The use of RegTech and SupTech technologies is considered as promising direction.

Abstract: The relevance of this research is defined by the growing share of unreported employment and the need for elaboration of tax mechanisms, which would promote legalization of income that is currently not being taxed. The subject of this research is the taxation experiment on self-employed citizens. The goal lies characterization of the key vectors of taxation experiment on self-employed citizens, as well as development of proposals for assessing its efficiency. The author systematizes the norms the Taxation Code of the Russian Federation, federal and regional tax legislation, taxation statistics data, as well as outlines the changes to the experiment due to COVID -19 pandemic. The article provides an overview of the theoretical views of Russian scholars on the advantages and disadvantages of self-employment tax. it is proven that the current stage of the experiment can be considered successful based on substantial increase in the number of taxpayers and the volume of tax revenue. The scientific novelty consists in the development of approaches towards assessing the efficiency of taxation of self-employed citizens. The author proposes indicators that can be used for assessing efficiency of the experiment until 2028:  volume of tax revenue, number of taxpayers, number of tax disputes, tax arrears, amount of accrued dues, changes in tax revenue for other types of taxes that would replace self-employment tax.

Abstract: The article is devoted to the analysis of the procedure of granting and using profit tax deductions for investment-related expenses. The aim of the research is to systematize current standards of the federal law and legislation of the Russian Federation constituents that grant tax deductions for investment-related expenses. At the first stage of research Chudinovskikh analyzed the provisions of the Tax Code of the Russian Federation that give investment deductions for income and profit tax. The researcher suggests to use the term 'corporation tax deduction for investment-related expenses' and defines the highest possible economic effect of taxpayer privilege. At the second stage of research the author of the article carried out a comparative analysis of the regional laws and regulations that set forth the procedure of using corporation tax deduction for investment-related expenses. At the third stage of research the author defines advantages and risks that relate to the adoption of corporation tax deduction laws and regulations. In the course of the research the author has applied general research methods such as analysis and synthesis as well as special research methods such as formal law and comprative law methods. The information base of the research is the provisions of the Tax Code of the Russian Federation and laws of the Russian Federation constituents. The procedure for granting corporation tax deductions for investment-related expenses depends on regional specifics too much. As a conclusion, the author emphasizes the need to introduce corporation tax deductions for investment-related expenses in all constituents of the Russian Federation. This would allow to encourage investment activity. 

Abstract: The object of the research is the activity of Islamic banks within the territory of Eurasian Economic Union. The subject of the research is the provisions of the banking law that fix the basis for financial activity taking into account the Islamic principles. The informational background of the research includes provisions of the banking law of the EEU states and statistical data of the International Monetary Fund. The researcher focuses on the experience of the Republic of Kazakhstan which legal basis creates suffician conditions for Islamic banking activity. The author of the article also provides the results of his analysis of the legal peculiarities of investment deposit and Islamic mortgage contracts. In the course of the research the author has applied general research methods of analysis and synthesis as well as special methods of law science such as formal law and comparative law methods. Based on the results of the research, the author concludes that the demand for Islamic banking service depends on the size of Islamic population. The Republic of Kazakhstan holds the leading position with regard to the level of the legal base development. Concerning the Russian Federation, the researcher proves the need in carrying out a legal experiment and creating Islamic banks in the RF constituents with a high degree of Muslim population. 

Abstract: The article is devoted to the analysis of the current investor rights protection system in the Eurasian Economic Union countries. The rationale of the research is caused by the need to improve legal mechanisms that ensure the stability of banking systems. The subject of the research is the laws and regulations of the Russian Federation, Republic of Belarus, Republic of Kazakhstan, Republic of Armenia and Kyrgyz Republic. The author of the article analyzes the legal status of deposit insurance participants, grounds for compensation payment, and compares the amount of insurance compensation to the rate of national currency and gives evaluation of whether there are sufficient funds for paying compensation. The comparative law method used  by the author allowed to define the general and specific in the legal regulation of the deposit insurance system in the Eurasian Economic Union countries. The novelty of the research is caused by the fact that the author summarizes new laws as of July 1, 2017 and provides recommendations on how to develop them further. The author also proves the need to unify the amount of compensation and to speed up the payment procedure. In terms of the state law, the author suggests to introduce certain amendments to the law which would prevent abuse of parties that have the insider information.