Articles

This article investigates the potential of using aggregated accounting and tax reporting data, specifically revenue indicators, to profile business models and enhance regulatory policy in Russia. The study addresses a fundamental contradiction: while financial and tax filings contain invaluable information for macroeconomic analysis and state regulation, their utilization is severely restricted by the legal regime of tax secrecy.

The research demonstrates a practical methodology for profiling enterprises by analyzing the structure of their revenue as reported in corporate income tax returns. This approach enables the classification of companies into three distinct business models: product-based (revenue predominantly from own production), distribution-based (revenue mainly from resale), and hybrid. For each profile, the article identifies key economic characteristics, including value creation sources, margin stability, supply chain dependencies, and investment patterns.

A key finding is that data aggregation at the industry or regional level does not violate the provisions of Article 102 of the Russian Tax Code on tax secrecy, as it prevents the identification of individual taxpayers. The authors argue that leveraging such aggregated data can form the basis for targeted state support measures and a more flexible, evidence-based regulatory policy. The article concludes by advocating for the development of voluntary disclosure mechanisms, which would balance confidentiality with increased economic transparency, thereby improving the efficacy of public administration and fostering sustainable economic development.

Cross-border corruption is no longer a marginal irritant — it has grown into a systemic risk that chips away at governance quality, corrodes public confidence, and warps competitive dynamics across the Eurasian landmass. China and Russia both launched sweeping overhauls of their domestic anti-corruption machinery after 2012, yet surprisingly little scholarly work has tackled the bilateral cooperation angle head-on. This study digs into the institutional scaffolding that holds Chinese — Russian anti-corruption engagement together, tracking its evolution fr om sporadic mutual legal assistance exchanges to a layered framework woven into the Shanghai Cooperation Organization (SCO), BRICS, and the Belt and Road Initiative (BRI). The research aim is to pin down wh ere the two countries’ anti-corruption regimes genuinely complement each other — and where they grind against one another — and then to gauge whether joint strategic instruments are realistic. Relying on comparative institutional analysis, the study works through bilateral treaties, multilateral declarations, regulatory texts, and enforcement figures for 2013–2025. It is worth flagging that China’s creation of the National Supervisory Commission (NSC) in 2018 marked a decisive turn from campaign-style enforcement toward institutionalized oversight, while Russia’s UNCAC-era reforms broadened the legal scaffolding for cross-border judicial collaboration. Four distinct cooperation tiers emerged from the analysis: treaty-based mutual legal assistance, multilateral platform coordination, sector-targeted compliance mechanisms, and still-embryonic digital governance tools — each at a different stage of maturity and running into different operational walls. Asymmetries in institutional architecture, evidentiary thresholds, and asset recovery procedures stand out as the main drag on deeper integration. The article feeds into the growing literature on South-South anti-corruption governance by proposing a typology of cooperation modalities and sketching a phased bilateral strategy anchored in SCO and BRICS normative frameworks.

The autumn of 1986 was marked by the sixth session of the USSR Supreme Soviet (the eleventh convocation). There the issue of the activities of the People’s Control Committee (PCC) of the USSR was discussed. It caused a lively debate among the participants of the meeting. The purpose of this study is to determine the role of the USSR People’s Control Committee’s report in the context of the perestroika reforms. To achieve this goal, historical-systemic and historical-genetic methods were used. The article shows that the Committee’s report at the meeting of the USSR Supreme Soviet became the starting point for the shaping of control reform in the country. The author analyzes the activities involved in preparing the report of the PCC, the speech of A. Shkolnikov (the Chairman of the PCC), and main participants’ criticisms directed at the Committee, as well as the Plan for follow-up actions to the USSR Supreme Soviet Resolution “On the activities of the People’s Control Committee of the USSR”. The USSR PCC and the USSR Ministry of Finance have prepared practical recommendations for a public administration large-scale reform, which essence consisted of managerial and legal transformations in order to centralize both departmental and interdepartmental control. The aim of the reform was to improve coordination between regulatory bodies significantly and to refine regulations in the area of control. Nevertheless, the proposals were not implemented due to a change in the control reform concept by M. Gorbachev and the CPSU.

The second part of the study covers the period of formation and development of the environmental policy of the Russian Federation (since 1991). The article analyzes the process of formation of new legal framework for nature management in the transition period (1991–2000), characterized by a radical transformation of the institutional structure of environmental management and adaptation to market regulatory mechanisms. The article considers the stage of institutionalization of environmental policy in the systemic period (2000–2022), including the creation of a federal vertical of environmental management, the development of a regulatory framework and the integration of environmental priorities into strategic documents of state planning. Particular attention is paid to the analysis of the current stage of transformation of Russia’s environmental policy in the context of external restrictions (since 2022), characterized by the need to ensure environmental security in the context of geopolitical challenges and import substitution. The study reveals trends in the development of Russian environmental policy and determines promising areas for its improvement in modern conditions.

The article is devoted to an analysis of the Greek Orthodox cemetery in the Şişli district of Istanbul as a complex historical source for the history of the Russian presence and emigration on the Bosphorus fr om the nineteenth to the early twenty-first century. The focus is on one of the largest and best-preserved Orthodox necropolises in the city, wh ere over the course of one and a half centuries the presence of people from Russia has been recorded — from pilgrims, diplomats, and clergy of the pre-revolutionary period to refugees of the first wave of emigration and their descendants.

The study is based on materials from cemetery registers and parish metric books of the Şişli Orthodox cemetery, as well as archival documents preserved in the archives of the Ecumenical Patriarchate of Constantinople. It is shown that, in conditions of fragmentation, loss, and lack of description of state, consular, and émigré archives, necropolis-related and church documents in many cases constitute the only sources recording the fact of residence, death, and burial places of subjects of the Russian Empire in Constantinople-Istanbul during the Ottoman and Republican periods.

Special attention is given to the source-study specificity of the necropolis complex, including the combination of material sources (tombstones and epitaphs) and documentary materials, issues of preservation, transliteration and linguistic distortions, as well as practices of reuse of burial sites. The article concludes that the Greek Orthodox cemetery in Şişli has high scholarly value, making it possible to reconstruct migration, demographic, and socio-legal aspects of the history of the Russian abroad and to expand the chronological and territorial framework of research on Russian emigration in the Ottoman Empire and the Republic of Turkey.

The Soviet Information Bureau, along with the Telegraph Agency of the Soviet Union, was the largest information agency of the USSR. Despite its widespread popularity, some aspects of the activities of the Sovinformburo are still poorly understood. In the article this news agency is considered as a mechanism for forming a positive image of the USSR abroad. The chronological framework covers not only the period of the Great Patriotic War, but also the post-war period up to the closure of the organization in early 1961. The research focuses on the functioning of the Sovinformburo the evolution of the agency’s activities, the reasons for the reorientation to the foreign policy information front, mechanisms of interaction with foreign mass media and public organizations. The article attempts to assess the effectiveness of the work of the Sovinformburo abroad, identifies the factors that contributed to the agency’s achievement of its goals, and identifies the reasons for the difficulties that the leadership of the Soviet Information Bureau faced when working abroad. The author concludes that throughout its twenty-year existence the Sovinformburo has successfully served as a tool for shaping a positive image of the Soviet Union abroad.

This article discusses the preparation and adoption of the law on the organization of municipal government in Paris in April 1834. It examines the draft law and its amendments, as well as the discussions on the reform in the Chamber of Deputies. The article reveals that there were two different approaches to the Paris government structure, which emerged during the parliamentary debates. These approaches were based on two models of relations between the government and the capital city of Paris. The legislators involved in developing the reform adhered to these models. The article also discusses the conflict between these approaches in the context of a clash between the interests of the city authorities and the national government over control of the city. This article attempts to reconstruct the history of the 1834 reform, which has not been thoroughly explored.