UDK: 338.46:35(476)

Elena V. Sandyreva - post graduate of the Law Institute of the Russian University of Transport

Abstract. The current paper has considered of the application of the outsourcing mechanism in the field of transport logistics in the context of the economic crisis caused by the coronavirus pandemic. There have been shown the main trends in the development of transport logistics, new phenomena that have appeared in this area as a result of the pandemic. There has been given a predictive assessment of the further development of outsourcing relations in the transport sector. There has been proved that this form of economic activity will retain its importance for the future and will contribute to the increase in the efficiency of transport logistics.

UDK: 338.47:656.2

Sergey A. Pravkin - Candidate of Law, docent, associate professor of the department ‘Administrative Law, Ecological Law, Information Law’, Law Institute, Russian University of Transport

Vera V. Smirnova - Candidate of Law, docent, associate professor of the department ‘Administrative Law, Ecological Law, Information Law’, Law Institute, Russian University of Transport

Abstract. The current paper has analyzed the organizational and legal foundations of property management and transactions with the holding's real estate. The open joint stock company (JSC) “Russian Railways” completed the transition to a vertically-oriented management in accordance with the types of activities and the transition from horizontal management based on the territorial principle to the management of such business units as logistics, infrastructure, passenger traffic, freight traffic, etc. For this purpose, there were created directorates in accordance with the types of activities. These types of activities (management branches) included certain areas of business, which were facilitated by measures for the implementation of corporate building and organizational development. Real estate management is also carried out in the respective divisions vertically with the distribution of competence. There are applied uniform principles of property accounting and control of the parent company over subsidiaries at all levels. Directions in the use of real estate of the JSC “Russian Railways” have been outlined in the Functional Real Estate Management Strategy of the Russian Railways Holding No. 1357R issued on June 29, 2012, in accordance with which an effective real estate management model should be created. Much has already been done. However, there are still unresolved problems in the field of real estate management in the JSC “Russian Railways”. First of all, they are associated with the current deterioration of individual infrastructure facilities, including real estate being on the balance of the holding. In order to ensure a balance of interests of the state, private shareholders, the mechanism of public-private partnership, as well as other models of foreign investment in real estate, did not find proper application in comparison with foreign countries. The current study has analyzed the policy documents, the activities of the holding, corporate legal framework in decision-making. There have been made individual proposals to improve the organizational and legal environment for managing the company's property, including those related to the development of public-private partnerships.

UDK: 336.71:339.74:656

Aleksandr P. Ovechkin - Doctor of Philosophical Sciences, professor, professor of the department ‘Administrative Law, Ecological Law, Information Law’ of the Law Institute of the Russian University of Transport

Abstract. Modern foreign economic, foreign politic and tourism activities, organization of international cultural exchange are impossible without appropriate transport support. In the course of the transportation process, transport organizations have to not only solve various kinds of problems associated with movement in time and space, but also fulfill their accounting obligations with residents and non-residents. Consequently, the active involvement of Russian transport organizations in various areas of the modern international process includes them not only in the field of the transportation process, but also makes them active participants in currency relations. Therefore, one of the most relevant aspects of the study of international transport is the legal regulation of foreign exchange transactions performed by transport organizations-residents with other residents and non-residents. Meanwhile, the problem of including transport organizations in the orbit of currency and legal relations has not received proper attention in research materials. In the current paper, the author has considered only some of its aspects. In particular, the paper has given a definition of the concept of a resident transport organization, examined the currency relations of resident transport organizations with resident intermediaries. The paper has also identified some problems arising in the field of currency legal relations in the goods and passengers’ transportation, as well as the issues associated with the functioning of the transport infrastructure.

UDK: 339.5

Aleksey V. Gubin - Candidate of Economic Sciences, docent, associate professor of the department ‘Customs law and organization of the customs affairs’ of the Law Institute of the Russian University of Transport

Abstract. The performance and efficiency of the Russian customs authorities’ work are of a significant effect on many economic branches of the country, including the development of transport. The development of international trade is impossible without providing the services for the international transportation of goods. In turn, the results of providing these services are influenced by the execution of the controlling and supervisory powers of the customs authorities. The subject of the current paper is the dependence of transport services for the international transportation of goods on the performance and efficiency indicators of the Russian customs authorities’ work. Currently, there is a multidimensional system to evaluate the efficiency and effectiveness of the customs authorities’ work, which consists of several levels, including a large number of different indicators. The purpose of the paper is to consider indicators that have an impact on the transport services provided for international transportation of goods. There is a significant number of research works devoted to the problems of assessing the performance and efficiency of the customs authorities’ work. However, the impact of these indicators on the transport sector is generally not considered. Nevertheless, it is clear that the customs sphere and the transport industry are inextricably correlated and have a mutual influence. Therefore, the analysis of the performance and efficiency indicators of customs authorities’ work in the international transportation of goods is of great relevance. The paper has considered the performance and efficiency indicators of the customs authorities’ work in the road, rail, water and air transport, which is due to the peculiarities of customs operations related to certain modes of transport. Also the indicators of the work of customs authorities are of great interest. These indicators are of interest as external factors influencing the efficiency of transport services. Thus, the increase in the performance and efficiency indicators of customs authorities’ work improve the indicators of transport services in the field of international transport. When creating transport corridors, and calculating the parameters of international transportation, these indicators should be taken into account as indicators of the external environment.

UDK: 347.463:656.2

Alla V. Pavlova - Candidate of Economic Sciences, associate professor of the department 'Customs Law and Organization of the Customs Affairs' of the Law Institute of the Russian University of Transport

Abstract. Modern information technologies and technical means, together with the development of scientific and technological progress, eliminate the boundaries between technology and science and contribute to the penetration of innovation in all spheres and sectors of the economy and society. The formation of a digital economy is a strategic development goal of the Russian Federation. Various spheres and sectors of the Russian economy are going through a digital transformation based on digital technologies. Railway transport and logistics related to the field of transport and logistics are no exception. The current paper discusses the current legal and regulatory aspects governing the transport and logistics field in Russia on the example of railway transport logistics and the regulation of its digitalization. These legislative documents make it possible to carry out digital public regulation and management in order to achieve the goals and maximum effect.

UDK: 339.562.4

Elena N. Rudakova - Doctor of Political Sciences, docent, head of the department ‘Customs law and organization of the customs affairs’ of the Law Institute of the Russian University of Transport

Olga Al. Dmitrieva - Candidate of Economic Sciences, deputy director of the Law Institute on Strategy of Development, associate professor of the department of ‘Customs law and organization of the customs affairs’ of the Law Institute of the Russian University of Transport

Dmitriy Ev. Morkovkin - Candidate of Economic Sciences, associate professor of the department ‘Customs Law and Organization of the Customs Affairs’ of the Law Institute of the Russian University of Transport

Abstract. At present, Russia is an important participant in foreign economic activity, as it supplies such raw materials as oil, gas, metals, minerals, coal and timber. In addition to the implementation of export and import procedures, transit freights are carried out in Russia due to the convenient location of our country connecting Europe and Asia. The key importer of Russian raw materials is the Republic of China, which annually increases the volume of export railway freights. In conditions of general liberalization of transport processes, maintaining the regulatory role of the state for coordinating the field of transport and links of the transport chain, international transport cooperation and developing international transport ports of entry , it is necessary to take into account that when organizing export freight of raw materials one of the problems is an objective assessment of their cost and calculation of the freight fee confirmed by the permission to export goods from the customs territory of the Russian Federation, which the authors are trying to solve.

UDK: 347.463:656.2

Sergey A. Pravkin - Candidate of Law, docent, associate professor of the department 'Administrative Law, Ecological Law, Information Law' of the Law Institute of the Russian University of Transport

Vera V. Smirnova - Candidate of Law, docent, associate professor of the department 'Administrative Law, Ecological Law, Information Law' of the Law Institute of the Russian University of Transport

Abstract. The current paper discusses the mechanism of state investment management in the field of transport. Public investment management is closely connected with the establishment of a legal framework. For transport projects, this is primarily the creation of a legal framework for investment activities in transport. Currently, Russia is dominated by railway transport. Therefore, the importance of legal regulation of the entire railway infrastructure is growing significantly. The purpose of the state is to harmonize legislation, create conditions and guarantees for railway infrastructure investment, which, due to its length and significance, can become the basis for the development of the economy of the whole country.

UDK: 339.562.4

Aleksey V. Gubin - Candidate of Economic Sciences, docent, associate professor of the department 'Customs Law and Organization of the Customs Affairs' of the Law Institute of the Russian University of Transport

Abstract. The current paper discusses the problem of allocation of transport costs in the customs value of goods, which is used for their taxation by various types of customs payments and the application of customs regulation measures. Manipulations of transportation costs by foreign trade participants is one way to understate the customs value of goods. At the same time, there are difficulties to isolate the amount of transportation costs from the price actually paid or liable to be paid, if they were paid not by the buyer, but by the seller. As a result, the buyer has no documents confirming the costs. Therefore, the customs authorities, when examining the customs value of goods, refuse to deduct transportation costs upon arrival of goods to the customs territory of the Eurasian Economic Union due to the fact that the declarant cannot reasonably isolate them from the value of goods and confirm with documents. One way out of this situation is to exercise the right of the declarant to justify the inability to present the required documents, while submitting other documents and/or information confirming the right to deduct transportation costs, which should be taken into account by the customs authority. However, the final decision on the validity of these deductions is to be taken by the customs authorities, which do not always meet the needs of foreign trade participants in this issue.

UDK: 657.22:656.13

Irina Iv. Shatskaya - Candidate of Economic Sciences, docent, associate professor of the department of administrative law, ecological law, information law, Law Institute of the Russian University of Transport

Abstract. Legal regulation of the accounting at transport enterprises includes a set of federal, industry standards, recommendations and standards of an economic entity. A feature of the accounting organization at transport enterprises is that in addition to federal, industry standards, recommendations and standards of an economic entity, the accounting at transport enterprises is conducted on the basis of the acts and provisions of the Ministry of Transport of Russia. Transport enterprises, due to their specific nature, are engaged in the transportation of goods, passengers; they perform loading and unloading, preparation, forwarding and storage of cargo, which determines a number of features in the organization and maintenance of accounting. The peculiarity in the work of transport enterprises is that they use the regulatory legal documents of a cargo transportation system, which are also used by accounting departments of transport enterprises. In addition, the accountants of the transport enterprises apply the legal regulations of a more private order, such as traffic rules, rules for the technical operation of vehicles and their maintenance, etc. Proper accounting organization at transport enterprises with competent, timely compliance and execution of laws, regulations, accounting regulations, accounting policies, provisions of the Ministry of Transport of Russia, legislative and regulatory documents on which the transport system is based, will allow developing favorable conditions for goods and passengers’ transportation and will result in a stable, successful activity of transport enterprises in the future.

UDK: 332:347.463

Sergey A. Pravkin - Candidate of Law, docent, associate professor of the department of administrative law, ecological law, information law, Law Institute of the Russian University of Transport

Vera V. Smirnova - Candidate of Law, docent, associate professor of the department of administrative law, ecological law, information law, Law Institute of the Russian University of Transport

Abstract. The paper deals with the legal management mechanism of transport sector investments adjusted for the use of individual models of public-private partnership. According to the analysis of application of the existing transport, civil and investment legislation, there has been made a conclusion about drawbacks of the implementation of the public-private partnership mechanism in the transport sector adjusted for the insufficient use of fiscal policy measures. For the effective implementation of economic growth models, there has been proposed to use measures of optimal legal regulation, a budget control and incentives. Due to the purpose, there is a great need to develop a system to protect capital investments, to provide a national treatment and an investment legislation stability. According to the conducted study, there have been proposed new legal measures that increase the investment attractiveness in the transport sector due to the use of various models of public-private partnership.