Abstract: The object of the study is the legal relations between interdependent persons in relation to the fulfillment of their tax obligations. The subject of the study is the tax legislation of the Russian Federation, judicial arbitration practice in tax disputes, and the doctrinal views of modern jurists. Special attention is paid to the analysis of current law enforcement practice, analyzing which the author tries to find out current trends in the application of tax legislation. The relevance of the chosen topic is due to the need to find an objective balance between public and private interests. On the one hand, businesses strive to minimize their tax costs by generating profits for their beneficiaries. Often, complex schemes are used for this, which are not always logical from the point of view of building civil law relations, but formally do not contradict the legislation. On the other hand, the supervisory authorities, within their powers, analyze the schemes built by entrepreneurs and qualify them based on the need to fulfill the constitutional obligation to pay taxes and the inadmissibility of arbitrary evasion from this obligation. In preparing the work, the author used the following methods of scientific cognition: formal legal, comparative legal, induction, deduction and structural method of legal modeling. The novelty of the undertaken research lies in a consistent and systematic analysis of the current law enforcement in tax disputes involving interdependent persons. The work convincingly shows, using specific examples, that not only commercial, but also non-commercial legal entities strive to optimize their tax obligations. At the same time, it was revealed that the tools for such optimization are quite wide: splitting up a business, transferring employees from one organization to another, using the same official website for the current activities of several legal entities with almost identical founders. Sometimes it is practiced to conclude civil law transactions with similar conditions for consumers, but with a variety of persons on the supplier's side. At the same time, the financial and economic activities of various taxpayers are controlled by the same individuals (this includes, among other things, signing bank documents and tax reports).

Abstract: The institution of superficiality originated in Ancient Rome and exists in various models today in the legal systems of many countries, which proves the high value and universality of this legal structure. He was analyzed as classics of the law of the past centuries, and there are modern leading civilists. However, as our research has shown, not all the achievements of foreign specialists in the field of civil law are available to domestic theorists. This is explained both by the significant amount of accumulated information itself and by the difficulty of choosing it when preparing specific scientific publications. The author understands the monumentality of the raised problem and sought to focus on those aspects of it that other Russian scientists do not always pay attention to in their publications. The novelty of the undertaken research is the introduction into the domestic scientific circulation of modern English-language publications on the legal regulation of superficies in the countries of Eastern and Central Europe and Japan. The relevance of the article is seen in an attempt to use the examples of foreign legislation to assess the prospects for using this concept to improve Russian legislation.
In addition to the formal legal method, which is traditionally the main tool for the author, the comparative legal method, typology and classification were used in the preparation of the article. The object of the study is legal relations mediated by the institute of superficies. The subject of the study is the legislative acts of modern foreign states and the norms of law governing super-official relations in earlier historical periods.

Abstract: The object of the study is the state-confessional relations in Russia at the present stage. The subject of the research is state (secular) legal acts regulating the legal status of religious organizations, the norms of canonical (church) law, as well as the works of Professor A. S. Smykalin, in which the scientist explores the stated topics and gives a legal assessment of both public relations in which the state and religious organizations interact, and intra-church legal phenomena (internal the institutions of religious organizations). In preparing the work, the author sought to follow the principles of scientific objectivity and consistency, primarily using the formal legal method in analyzing the norms of secular legislation and the comparative method in comparing secular legislation and canonical (ecclesiastical) law. Since a significant part of the professor's work is interdisciplinary (at the intersection of jurisprudence and history), historical and functional methods of cognition were also used. The scientific novelty of the undertaken research is the theoretical understanding of modern state-confessional relations through the prism of the works of Professor A. S. Smykalin. The reference ad deliberandum ("to reflection") in the title of the article is made in order to formulate the author's opinion on particular issues. The author considered it possible not to limit himself to references to the research results of a prominent scientist, but also to express his own point of view on the phenomena under consideration, focusing on the most problematic points.

Abstract: The author considers problematic issues of land use, including agricultural land. The methodological aspects of the definition of land relations are investigated. Both theoretical studies and actual judicial practice are analyzed. Carrying out the selection of arbitration practice on the problem raised in the article, the author tried to pick up cases that are problematic from the point of view of the qualification of land legal relations. The author is convinced that the theoretical understanding of the most typical court cases should have a practical effect not only for the subjects of law enforcement activity, but also for the legislator, since it is from the solution of specific incidents that it is often possible to draw a conclusion about (not) satisfactory legal regulation of the relevant sphere of public relations. The scientific novelty of the undertaken research is the analysis of current judicial practice on disputes in the field of land use, as well as proposals for point-by-point improvement of land legislation.
The object of this study is legal relations related to the emergence, modification and termination of land rights in the Russian Federation. The subject of the study is regulatory and administrative legal acts defining the procedure for the acquisition, use and termination of land rights and relevant judicial practice.
The author used the formal legal method as the main method of scientific cognition in the preparation of the article. In addition, the following methods were used: hypothesis, deduction, induction, typology, classification, structural method of legal modeling.

Abstract: The object of this scientific research is state-confessional relations at the federal and regional levels, as well as the relationship between local governments and religious organizations and law enforcement practice. Sects and cults can be studied from the point of view of sociology, history, religious studies, psychology. But if such a phenomenon as sects and cults is present in public life, it must also be properly regulated by legal norms.
The subject of the study is regulatory legal acts of the Russian Federation and the subjects of the Russian Federation, as well as municipal legal acts regulating various aspects of the activities of religious organizations. Since 1997, the Federal Law "On Freedom of Conscience and on Religious Associations" (hereinafter – Federal Law No. 125-FZ) has been in force in Russia. If we analyze the legislation that regulates public relations in the sphere of the realization of the right to freedom of conscience and freedom of religion, as well as the legal status of religious organizations, then, in our opinion, one of the problems that, despite its undoubted relevance, has not received due attention from the domestic legislator to date, is the problem of the use of terms "(totalitarian) sect", "(destructive) cult". Along with the formal legal method, such methods of scientific cognition as induction, deduction, hypothesis, analogy were used in the preparation of the study. In addition, typology, classification and systematization were used as auxiliary methods.The scientific novelty of the research is a comprehensive analysis of the legal regulation of the activities of "new religious organizations", synonymous with the concepts of "(totalitarian) sect", "(destructive) cult" in everyday life, and sometimes in normative legal acts. As the main result of the research undertaken, the author suggests specific measures for both point-by-point changes in the current legislation and complex changes in the model of state-confessional relations as a whole.