scholarly journals Digital technologies in the tax sphere as a factor in the sustainability of economic activity

2021 ◽  
Vol 274 ◽  
pp. 10002
Author(s):  
Оlga Maksimchuk ◽  
Natalya Borisova ◽  
Tatyana Ereshchenko ◽  
Vladislav Klyushin

In the future, digital technologies will make it possible to increase the transparency of the economic activities of tax organizations, the transparency of the economy of all economic entities in Russian Federation, which guarantees the stability of receipts to the country's budget, an improvement in the quality of budget planning and economic stability. The purpose of this study is to substantiate the optimization of the economic activities of tax organizations based on the introduction of digital technologies. The object of the research is the economic activity of tax organizations. The subject of the research is digital technologies as a factor in optimizing economic activity and the sustainability of tax organizations. The analysis of the efficiency of tax organizations is presented. The author's vision of the influence of digital technologies on the optimization of economic activity is given on the example of the branch of the Federal Tax Service of the Russian Federation in terms of tax control and the provision of public services. It is concluded that the optimization of the economic activities of tax organizations based on the introduction of digital technologies will reduce the costs of current activities, tax administration, time costs for tax transactions.

2019 ◽  
pp. 16-27
Author(s):  
Svitlana Bevz

The aim of this article is to consider the regulatory framework of state governance and management of economic activity in Ukraine the notion of relevant framework, the nature of the relations that such framework applies its effectiveness. The methods of formal logic are used: analysis, synthesis, induction, deduction, analogy, generalization. The author analyzes the notion of “legislative” and “framework”, based on she synthesizes and generalizes her own vision of the concepts of “legislative framework” and “regulatory framework”. Relationship about state governance and management of economic activity is delimited deductively. Conclusions are drawn about the effectiveness of the regulatory framework of the relevant direction of State’s activities with applying induction. The view expressed that the legislative framework should be included only laws of Ukraine and international agreements ratified by the Verkhovna Rada of Ukraine, the consent of which is binding on the Verkhovna Rada of Ukraine. Results and conclusions. It is emphasized on the need to delimit the terms “regulatory framework”, “legislative framework”, “law framework”. The ratio of the latter two concepts can be determined by analogy between the concepts of “system of legislation” and “system of law”. The author draws attention to the fact that the principle of the definition of the range of relations covered by the regulatory framework for state governance and management of economic activity is the understanding of the subject of such activity – the state, which is endowed with both powers of authority and economic legal personality. At first case, it is state governance, at second – state management. Therefore, the relevant regulatory framework unites sources that determine the rules of conduct for the state – the subject of power and the state – a subject with economic legal personality. It was also emphasized that the quality of the regulatory framework of state governance and management of economic activity in Ukraine depends on the proper implementation of the state regulatory policy in the field of economic activity, primarily the principles of the relevant policy. They defined by the Law of Ukraine “On the Principles of State Regulatory Policy in the Field of Economic Activity”: expediency, adequacy, efficiency, balance, predictability and take into account of public opinion. The latter may serve as criteria for regulatory acts in the field of economic activity, the discrepancy with them is indicates the poor quality of such legal act and the inexpediency of acceptance. At the same time, the quality of regulatory acts indicates the level of state regulatory policy as a whole, and their application effectiveness of state governance of economic activities. The author made a conclusion that in order to eradicate the practice of adopting regulatory acts on the same issues, relevant legislation should be primarily incorporated with subsequent codification. Those regulatory acts that management economic, in particular, organizational and economic relations, shall be codified within the Economic Code of Ukraine, those acts that govern administrative relations – in a special law and future Code of Administrative Procedures.


2009 ◽  
Vol 10 (3) ◽  
pp. 219-232 ◽  
Author(s):  
Mejra Festić ◽  
Sebastijan Repina ◽  
Alenka Kavkler

Rapid credit growth has been one of the most pervasive developments in recent years in Central and Eastern Europe. We tested for the significance of macroeconomic and banking sector variables that condition non‐performing loan ratios and the hypothesis of procyclicality between economic activity and improving banking‐sector results in the Baltic States, Bulgaria and Romania. The theory of procyclicality between economic activity and the non‐performing loan ratio was proven. The increased economic activity improved the loan portfolio quality of the banking sector, as indicated by a lower NPL ratio. Due to a high share of loans denominated in a foreign currency and the fact of productivity gains in the tradable sector, the appreciation of the real exchange rate contributed to an improvement in loan portfolio quality. The procyclicality of banking sector performance and high economic activities growth could be a signal of an economy overheating and therefore a slowdown in economic activity is likely to accelerate the growth of the non‐performing loan ratio in the Baltic States, Bulgaria and Romania.


2018 ◽  
pp. 12-16 ◽  
Author(s):  
A. D. Skudarnova ◽  
D. D. Razhivina

The article is devoted to the problems of interaction between customs authorities and participants in foreign economic activity, ways of developing the customs system and supporting business through the introduction of modern information technologies, a comparative analysis of key indicators of assessing the quality of customs services in accordance with the road map " 10 steps towards the business "and the indicators presented in the existing system for assessing the performance of customs bodies of Russia Federation.


2020 ◽  
pp. 70-76
Author(s):  
A. Sh. Kamaletdinov ◽  
A. A. Ksenofontov

Manufacturing industry functioning efficiency on the territory of the Russian Federation has been analysed. Statistical data offered by the Federal Tax Service and the Federal State Statistics Service of Russia have been used for research. The object of the study is 85 subjects of the Russian Federation, the subject of the study is the type of economic activity “Manufacturing”, which operates on their territories. The methodological basis of the research were the general scientific methods of cognition. As special methods of cognition, statistical methods were chosen. The index method as a private scientific method has been used. An indicator of the effectiveness of the economic activity “Manufacturing” has been developed. The structure of tax revenues and employed population by type of economic activity in 2017 has been studied. A distribution of subjects by type of economic activity “Manufacturing” has been created.


2021 ◽  
Vol 244 ◽  
pp. 12026
Author(s):  
Zhanna Chupina ◽  
Olga Sokolnikova ◽  
Oksana Yurchenko ◽  
Elena Ryabinina ◽  
Alena Veselko

Forecasting plays a significant role in organizing the economic activities of executive authorities using the example of customs authorities, since this is associated with the ongoing policy of optimizing customs payments administered by customs authorities, ensuring the economic security of the state, improving the quality of customs services and compliance with customs legislation. A wide range of forecasting methods allows them to be applied on the basis of assessing the feasibility of applying one method or another to forecast the main economic indicators of the activities of executive authorities. The analysis of the scientific and methodological base made it possible to form and propose a generalized algorithm for forecasting the indicators of the economic activity of executive authorities. Goal is to develop a generalized algorithm for predicting the indicators of the economic activity of executive authorities using the example of customs authorities.


Author(s):  
Нина Борисовна Баева ◽  
Евгений Владимирович Куркин

Purpose: in article the economic system of the region from a position of appeal of its separate elements (types of economic activity) to a production lacuna is considered. Discussion: production lacuna refers to the subjects of the economic system of the region, which carry out their activities in it, but are not organically subordinate to the management center. For such entities, gross output and payment of taxes are recorded in the region of the parent organization. This creates heterogeneities in the structure of the system and imbalances in its development, which requires special approaches in modeling the development of the region's economy. Results: сompared to earlier work on the subject of production lacuna, the feature of this article is the use of the attractiveness function of the region as a function of the goal in the development model of the region. This approach makes it possible to direct funds towards the development of the region so as to achieve maximum attractiveness for those economic activities where the involvement of third parties is required and minimal in those where protectionism is necessary. The work also indicates ways to improve the attractiveness function, for the type of economic activity agriculture restored the type of attractiveness function of the region. The restoration of the function was carried out on the basis of a number of data from the statistical compendium and data from the tax service.


2018 ◽  
Vol 27 (1) ◽  
pp. 148-155
Author(s):  
V. V. Yavorska ◽  
I. V. Hevko ◽  
V. A. Sych ◽  
K. V. Kolomiyets

The article considers the issues of further development of the conceptual apparatus of such a direction as recreation and tourism and the question of determining the various directions and components of recreation and tourism economy. The purpose of this work is to identify the main components of recreational and tourist activity as an integral part of the inter-sectoral complex. It is stressed that tourism activity can be viewed from the standpoint of the economy, because it has all the features of the economy, although this approach is not widespread. It is also possible to study the recreation and tourism sector as a type of economic activity. Recreational and tourist activity is considered as a service market, both as a social system and as an economic system. It was emphasized that in geography and regional economy, recreational and tourist activity is considered as an inter-sectoral complex. A pivotal problem is the definition of objects and entities in systemic relations, where, depending on the nature of the system, tourists can act as objects and subjects. It was established that the formation of the subject area of recreational and tourist activity is based on geographical concepts, including the concept of «touristdestination», the concept of territorial organization of the population and economy, the concept of territorial recreational systems. The position of geographers in the development of the subject area of tourism enhances resource orientation of tourism activity; we note that the resource is both population and tourist destinations. In the article we considered the Ukrainian taxonomy of types of economic activities, which are directly involved in tourism and recreation. It is determined that tourism and recreation sector occupy a special place in the sphere of services. In essence, tourist services are multi–component, and the tourist product itself combines the result of the activities of enterprises that carry out completely different activities. The schematically structured recreation and tourism complex by types of activities indicates the formation of areas of economic activity and industry directly related to recreation and tourism, such as mass recreation of the population – unorganized and organized, and tourism, the sphere of recreation. Thus, the representation ofrecreation and tourism activity as an inter-branch complex offers new possibilities for forecasting its development and formation of new directions of use of recreational and tourist resources.


2021 ◽  
Vol 2 (196) ◽  
pp. 9-16
Author(s):  
V.N. Konovalov ◽  

In order for tax administration to be fully effective, the Federal Tax Service of Russia should pay attention to improving the methods and forms of tax control, which is currently one of the primary tasks. The subject of this study is the problem of tax evasion. The article studies the experience of Russia and other countries in the fighting against intentional tax evasion. Information is given about the currently observed scales of the shadow economy abroad. In addition, the factors that affect the volumes of this indicator are identified. Among them: the level of economic and social development of a particular country, the degree of the tax burden of payers, as well as the level of the tax culture formed in society. It is necessary that someone would take measures to combat tax evasion of taxpayers whose activities are characterized by high tax risks. The article studies the measures that the tax authorities of the Russian Federation use to identify cases of evasion and counteraction to such situations. The structure of tax audits is considered from the point of view of the key instruments of tax control in the Russian Federation. In order for all stages of tax administration to be implemented most effectively, it is necessary to organize a full range of actions to improve the level of tax culture of actual and potential payers, regulate the tax burden on the population, and coordinate the activities of all state structures related to tax control. Additional attention should be paid to the introduction of innovative digital technologies in the process of tax administration.


Author(s):  
Evgeniy A. Voronin ◽  
◽  
Igor V. Yushin ◽  

This article discusses the current issues of the development of the digital economy. The significant role of information technologies in the development of modern production and services is noted. The development of digital means of economic activity creates new risks that are not yet sufficiently taken into account by modern economic mechanisms. The digitalization of economic activity is the basis for the emergence of new types of economic activity, as well as a fundamental change in traditional ones. The Digital Economy of the Russian Federation program is a set of measures in various fields of activity aimed at stimulating the creation of an information society. According to the" Strategy for the Development of the information Society in the Russian Federation for 2017-2030", a distinctive feature of the information society is the critical level of influence of information on the economic, socio-cultural living conditions of citizens. Such a definition takes into account the possibility of applying certain information in economic activities. Consideration of such changes should be reflected in the Information Security Document, the updating of which is an actual issue of national economic security.


Author(s):  
E. Y. Apkhanova ◽  
L. V. Biryukova

The article describes the role of digitalization at the current stage of society development. The level of digitalization of business by country and individual types of economic activity are examined. The issue of transition of the constituent territories of the Russian Federation to a new path of development is highlighted. The factors that negatively affect the process of digital transformation are defined. The positive effect of the introduction of digital technologies in various functional areas of the enterprise is presented.


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