Annotation

This article analyzes the current state of improvement in legal regulation of the forms, types, and procedures for implementing control and supervisory activities in relation to business entities through the development of a digital control infrastructure. The legal significance of digital records in maintaining the Unified Register of Control (Supervisory) Activities and their application is examined. It is concluded that neither legislation nor its application currently grants the electronic digital record in the Unified Register of Control (Supervisory) Activities a legally constitutive function for legal relationships arising during control and supervisory activities in relation to business activities.