scholarly journals Features of Introducing Blockchain Technology in Digital Economy Developing Conditions in Uzbekistan

2020 ◽  
Vol 159 ◽  
pp. 04023
Author(s):  
Elnorakhon Muminova ◽  
Guzal Honkeldiyeva ◽  
Konstantin Kurpayanidi ◽  
Shokhistakhon Akhunova ◽  
Sevarakhon Hamdamova
Keyword(s):  
Research Methods ◽  
National Economy ◽  
State Level ◽  
Digital Economy ◽  
The State ◽  
Basic Principles ◽  
Material Resources ◽  
Blockchain Technology ◽  
General Scientific ◽  
Account System

The article presents blockchain technology for developing national digital economy, efficiency of digitalization and basic principles of digitalization, and a set of blocks requiring material resources. The purpose of the article is to study features of digital economy development and propose application of blockchain technology in national economy sphere. Research methods: The instrumental and methodical apparatus of research based on application, in framework of a systematic approach, general scientific research methods. Implementing blockchain technology in financial system at micro-macro degrees, insurance system, system of government, electron trade system, industrial system, intellectual property account system, education system, health care system was analyzed in this article. Organizing in perfect way the operations to implement the digital economy in Uzbekistan, and develop and establish large financial projects at the state level, moreover, illustrated in details importance of using blockchain technology in national economy industries while developing and establishing large financial projects at the state level.

Law enforcement practice of judicial authorities on tax disputes

2021 ◽  
pp. 550-563
Author(s):  
Alexandr V. Izmalkov ◽  
Alexander A. Kuznetsov ◽  
Pavel A. Kuznetsov ◽  
Ella Y. Kuzmenko
Keyword(s):  
Law Enforcement ◽  
Research Methods ◽  
Russian Federation ◽  
The State ◽  
Effect Relationship ◽  
General Scientific ◽  
The Russian Federation ◽  
The Law ◽  
Qualitative Characteristics ◽  
State Body

We analyze the law enforcement practice of judicial authorities on taxes and fees, since the Tax Code of the Russian Federation is a rather controversial regulatory legal act. Tax disputes arise both at the initiative of tax authorities and at the initiative of taxpayers. Purpose: to determine the main directions of law enforcement practice of courts in tax disputes. We use general scientific and specially legal methods as research methods. The focus is on the method of analysis. In the course of the research, we analyze the con-sideration of cases by judicial authorities on tax disputes, their quantitative and qualitative characteristics. We conclude that the emergence of disagree-ments between taxpayers and the state body when resolving the issue of the legality of their actions (inaction), as well as the legality of a non-normative legal act is the main reason for the formation of law enforcement practice in tax disputes. During the passage of all stages of the application of the law, it is also necessary to establish the existence of a cause-and-effect relationship between the actions of the taxpayer and the resulting consequences. The main points of this process go through several stages. We define the main directions of the law enforcement practice of courts in tax disputes.

scholarly journals RESTORATION OF STATEHOOD IN THE POLITICS OF MEMORY OF THE SECOND POLISH-LITHUANIAN COMMONWEALTH (THE CASE OF WESTERN UKRAINE)

2020 ◽  
pp. 24-40
Author(s):  
Vitalii Matviichuk
Keyword(s):  
The State ◽  
Reference Database ◽  
Politics Of Memory ◽  
Basic Principles ◽  
Memory Space ◽  
Western Ukraine ◽  
General Scientific ◽  
Historical Methods ◽  
First Time ◽  
Complete Account

The aim of the article is to study the politics of memory of the Second Polish-Lithuanian Commonwealth in the 1920s–1930s in Western Ukraine associated with the restoration of the Polish statehood. The methodology of scientific research is based on general scientific and special historical methods, including the basic principles of historical perception. The principles of historicism and scientific character of research enabled the author to recreate the politics of memory of the Second Polish-Lithuanian Commonwealth in Western Ukraine in all its complexity and diversity, as well as in interrelation and interdependence with the events of that time. The principle of objectivity facilitated the consideration of the outlined problems taking into account objective historical patterns and a critical analysis of the reference database. The principle of consistency provided the means to form a complete account of the corresponding commemorative practices. The scientific novelty of the research lies in the fact that for the first time the problem of reflecting the historical subject of the restoration of Poland in the political power of memory in Western Ukraine is studied on the basis of a big archive database. As a result, the author comes to the conclusion that the "memory" of the state restoration was actively implemented throughout its territory, including Western Ukraine. Due to the corresponding politics of memory, the Polish authorities tried to integrate Western Ukraine into a single social and cultural space, the creation of which was quite a difficult task for the postwar Poland. Historical subjects and various kinds of commemorations became unified on the entire territory of the state. Some of the local subjects, for example, "Lviv Eaglets" or the battles of legionnaires near Kostiukhnivka became national, and strengthened the position of the Polish state narrative in Western Ukrainian region. The author argues that the activity of memorialization in Western Ukrainian cities led to the filling of the memory space with Polish symbols. The paper considers the issue of formalism and monotony of Polish commemorative practices in Western Ukraine.

Scientific and practical aspects of investment and social development of tourism in the russian federation

2016 ◽  
Vol 10 (3) ◽  
pp. 230-243
Author(s):  
Константин Лебедев ◽  
Konstantin Lebedev ◽  
Ольга Лебедева ◽  
Olga Lebedeva
Keyword(s):  
Social Development ◽  
Russian Federation ◽  
National Economy ◽  
Complex Model ◽  
Tourism Industry ◽  
The State ◽  
The Russian Federation ◽  
Account System ◽  
National Industry ◽  
Rate Of Profit

The scientific and practical problems of investment and social development of the tourist industry are investigated. The analysis of condition and tendencies of investment processes development in tourism branch is carried out, as well as priority directions of investment in the national industry of tourism are revealed. It is established that successful development of the tourism industry is impossible without active influence of the state on conditions of its functioning. Participation of the state will consist in development of the actions containing the following: establishment of tax privileges, protection against the double taxation; sale, rent of the ground or objects of infrastructure priced below market rates; direct grants, granting of guarantees under investments with the purpose of attraction of foreign investors. The system of actions in context of creation of the favorable investment environment in tourism sphere is offered. It include establishment of the rate of profit tax for priority directions of activity (incoming and internal tourism); tax exemption of means invested in construction or reconstruction of tourism objects; credit relaxation for making investments with indemnification of difference in rates by the state for firms focused on incoming and internal tourism; adjustment of investment insurance system in tourism and so forth. Complex model of maintenance of tourism industry competitiveness, which takes into account system action of the investment factors providing functioning and development of economic subjects at horizontal level (technologies, infrastructure, competition, demand, adjacent branches), is developed. The given factors are included in uniform vertical of management (national economy - tourism - regional tourist complex - tourism enterprise) and are subordinated to the strategic purpose - to maintenance of tourism sphere competitiveness in system of national economy of the Russian Federation. It is proved that maintenance of steady development of the tourism industry appreciably should be based on infrastructure modernization of tourism and recreational sphere. It is necessary to introduce the special investment mode for assistance to construction and reconstruction of hotels and other objects of a tourism infrastructure that will induce foreign and domestic investors to put means in the tourism industry.

scholarly journals PROBLEMS OF EVALUATION AND INVESTMENT ATTRACTIVENESS MANAGEMENT AT THE MACROECONOMIC LEVEL

2020 ◽  
pp. 207-216
Author(s):  
O.V. Lyulyov ◽  
B.A. Moskalenko
Keyword(s):  
Foreign Investment ◽  
Political Institutions ◽  
National Economy ◽  
State Level ◽  
The State ◽  
Public Authorities ◽  
State Of The Economy ◽  
Macroeconomic Indicators ◽  
Main Determinants ◽  
The Impact

Analysis of the dynamics of the movement and structure of investment resources allows us to determine how competitive a sector of the national economy is in attracting foreign investment and identify problems before they affect the related macroeconomic indicators. The article examines the factors influencing FDI inflows and their interaction with public authorities. Based on the data of the quality of political institutions (WGI), developed with the participation of representatives of the World Bank, a basis for assessing the investment attractiveness of Ukraine was formed. As part of a study of international experience in assessing investment attractiveness, the authors analyzed current approaches to assessing the impact of political institutions on the dynamics of FDI and concluded on the qualitative characteristics of political institutions. Due to the limited supply of quality investment resources, the study of the assessment of the investment potential of the national economy is an important aspect of the implementation of domestic socio-economic policy. The study of the dynamics of macroeconomic indicators of the economy of Ukraine allowed to form a set of indices that have a significant impact on decision-making by potential investors. The authors proposed an approach to determining investment attractiveness based on the analysis of the dynamics of quantitative indicators of the state of the economy and quality indicators of public administration. The proposed model allows to assess the impact of each of the factors on the dynamics of FDI, to identify problems that demotivate the inflow of investment resources and to develop recommendations for investment policy management at the state level. Analysis of the dynamics of the movement and structure of investment resources allows us to determine how competitive a sector of the national economy is in attracting foreign investment and identify problems before they affect the related macroeconomic indicators. The authors' approach to assessing investment attractiveness takes into account most of the main determinants of FDI. In the analysis of the literature, it was decided to take into account not only quantitative statistics, but also the results of a survey of experts, which should have avoided the bias associated with the problem of non-consideration of variables. Further development of improving the assessment of investment attractiveness of the country by updating the list of determining factors and indicators influencing the movement of FDI, and ranking of indicators of investment attractiveness using the methods of expert assessments.

scholarly journals DIGITALIZATION OF CRYPTOSPHERE OF THE EAEU COUNTRIES: STATUS AND PROSPECTS

2019 ◽  
pp. 143-149
Author(s):  
O. Makhalina ◽  
V. Makhalin
Keyword(s):  
General Scheme ◽  
Digital Economy ◽  
The State ◽  
Regulatory Framework ◽  
Blockchain Technology ◽  
Eurasian Economic Union ◽  
Economic Union

The advantages of cryptocurrency, its distribution and application experience in different countries have been considered. The results of the analysis of the state and ways of development of national and supranational cryptocurrencies in the countries of the Eurasian Economic Union (Armenia, Belarus, Kazakhstan, Kyrgyzstan, Russia) have been introduced. Conclusions and recommendations have been formulated: 1.it is necessary to develop a single regulatory framework for the regulation of the crypto sphere in the EAEU countries. 2.digitalization of the cryptosphere should be carried out according to the General scheme; 3.to make maximum use of blockchain technology to create a digital economy in the EAEU countries.

ROLE AND FEATURES OF RESOURCE-SAVING PROCESSES IN MODERN CONDITIONS OF NATIONAL ECONOMY MANAGEMENT AND IMPLEMENTATION OF STATE STRATEGIC INITIATIVES

2020 ◽  
Vol 2 (11) ◽  
pp. 4-15
Author(s):  
I. P. BOGOMOLOVA ◽  
◽  
E. I. KRIVENKO ◽  
V. N. POPOV ◽  
◽  
...  
Keyword(s):  
National Economy ◽  
National Level ◽  
State Level ◽  
State Regulation ◽  
The State ◽  
Resource Saving ◽  
Russian Economy ◽  
Strategic Initiatives ◽  
The Subject ◽  
Basic Approaches

The subject of the research is General trends and changes in the field of resource conservation occurring in the economy at the national level, in the aspect of state regulation. The purpose of the work is to determine the level of resource efficiency of the Russian economy, to formulate the key directions of state policy implementation for activating resource-oriented projects. The basic approaches to the interpretation of the category “resource saving” are worked out, the content essence of the definition is established. The analysis of foreign experience in implementing and supporting resource-saving measures at the state level is carried out. Determined main tasks of implementation of resource-saving policy of the state; developed tools to enhance and regulate the resources; formed and grounded conceptual positions of methodical maintenance of transition of the national economy of Russia to the path of sustainable development.

THE ESSENCE OF THE CONCEPT OF "GROUP PORTRAIT" AND THE TYPOLOGY OF THE GENRE OF GROUP PORTRAIT

2021 ◽  
Vol 2 (2) ◽  
pp. 84-94
Author(s):  
Yulia Sorokina ◽  
◽  
Vladimir Shukovski ◽  
Keyword(s):  
Research Methods ◽  
Fine Art ◽  
Theoretical Research ◽  
Basic Principles ◽  
Research Tradition ◽  
General Scientific ◽  
Concept Group ◽  
The Ideal

This article is devoted to identifying the uniqueness of the works of the genre "group portrait" by etymological research of the concept "group portrait", identifying the typology of this genre, exploring the traditional possibilities of its systematization in order to comprehensively consider the essence of the group portrait in the research tradition. The aim of the study is to deepen the understanding of the genre of group portrait and its specific features. The methodological bases of the research are the basic categories of the theory of reflection of G. V. F. Hegel, the basic principles of the synthetic concept of the ideal by D. V. Pivovarov, the theory of fine art by V. I. Zhukovsky, N. P. Koptseva, as well as general scientific empirical and theoretical research methods.

DESCRIPTION OF THE PROCUREMENT OBJECT BY THE STATE CUSTOMER

2021 ◽  
Vol 7 (3) ◽  
pp. 131-143
Author(s):  
Grigorij B. DOBRETSOV
Keyword(s):  
Law Enforcement ◽  
Research Methods ◽  
Scientific Research ◽  
The State ◽  
Legal Responsibility ◽  
Methods Comparison ◽  
Expert Assessments ◽  
General Scientific ◽  
Comparison And Analysis

The legislation on the contract system does not have the definitions of “procurement object”, “technical task”, “lot”, which are widely used in procurement activities by state and municipal customers. With the formation of these substances, customers begin to organize procurement activities. The purpose of this work is to develop systemic rules for the formation of the procurement object in accordance with the norms of the legislation on the contract system and law enforcement practice. The work used general scientific research methods, comparison and analysis, and the method of expert assessments. The regulatory legal acts in the field of procurement were used as of 02 July 2021, including those that come into force from 01 January 2022. The concept of the terms “lot”, “object of procurement” is given, the requirements that are established for the description of objects in the legislation on the contract system are explained: how to describe the product and what should be indicated in the description. The main requirements for the formation of lots in order to protect competition are named. The legal responsibility norms for violations of the purchase objects description are given. It is indicated on what it needs to pay attention while checking the prepared description of the procurement object.

scholarly journals The efficiency of the tax system and areas for improvement

2020 ◽  
Vol 2 (97) ◽  
pp. 287-298
Author(s):  
P. К. Bechko ◽  
◽  
V.Р. Bechko ◽  
N. V. Lysa ◽  
T. V. Shumylo
Keyword(s):  
National Economy ◽  
Tax Evasion ◽  
Negative Impact ◽  
Transfer Pricing ◽  
Value Added ◽  
State Level ◽  
The State ◽  
Investment Model ◽  
Tax System ◽  
Legal Forms

Market conditions, deepening of European integration processes have significantly affected the functioning of the national economy and the current tax system. The main source of state revenue are taxes, which form the budgets of all levels. At the same time, the numerous reforms of the tax system are ineffective due to imperfect tax legislation and inefficient mechanisms of administration of taxes and fees. economic objects of all organizational and legal forms of the national economy. In recent decades, there has been an increased interest of scientists in solving problems of building a domestic effective model of the tax system. First of all, this is due to the fact that the development of the tax system provides a strategic direction of development of the country, contributes to the effectiveness of innovation and investment model of economic growth of the national economy. one of the important prerequisites for improving the economic situation in the country, as taxes are used by the state not only for fiscal purposes, but also serve as the main lever of economic development. The purpose of the study is to highlight current issues and areas of improvement of the tax system of Ukraine in terms of its effectiveness, able to ensure fair taxation. Important importance is attached to the effective use of transfer pricing mechanisms — an algorithm of actions of the State Tax Service to improve control over transfer pricing has been developed and approved. Given this, the tax burden on taxpayers is significantly reduced by fiscal authorities spending less time on the administration of taxes and fees. Analyzing the above, we can conclude that today the problem of reforming the tax system of Ukraine in order to fill the budgets of all levels with taxes and fees. Adherence to the principle of fairness in taxation is important. In today's reality, the largest share of taxes is paid by the final consumer in the administration of indirect taxes in particular: value added tax and excise tax. Requires a review of the base and rates of collection of resource taxes and payments. The shadow sector of the economy occupies a prominent place in the structure of GDP. The application of tax minimization schemes has a negative impact on the national economy. In view of this, tax evasion schemes should be minimized at the state level.

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