scholarly journals The role of tax potential in stimulating the effectiveness of innovation in the digital economy

2021 ◽  
Vol 274 ◽  
pp. 10003
Author(s):  
Olga Maksimchuk ◽  
Elena Maznitsa ◽  
Larisa Chizho
Keyword(s):  
Digital Technologies ◽  
Main Tool ◽  
Digital Economy ◽  
Tax System ◽  
Advantages And Disadvantages ◽  
The Subject ◽  
The Russian Federation ◽  
New Challenges ◽  
Tax Benefits

The conditions of the digital economy dictate new challenges in order to correct structural imbalances; answers to these challenges are possible in the format of innovations. Since the beginning of the pandemic, it has become even more obvious that enterprises that have actively introduced innovations, in particular digital technologies and products, have become successful players in all markets. And tax stimulation has always been the most effective tool for innovation in economic activity.The purpose of this study is to substantiate the role of tax potential in stimulating the effectiveness of innovation in the digital economy. The object of research is the tax potential of the territory. The subject of the research is tax stimulation for the efficiency of innovation in the digital economy. The article presents the advantages and disadvantages of the existing tax system for stimulating innovation in Russia, the tax benefits as the main tool for stimulating innovation in the Russian Federation, the proposals for improving legislation on taxes and fees.

scholarly journals TRANSFORMATION OF THE TAX SYSTEM IN THE CONTEXT OF DIGITALIZATION OF THE RUSSIAN ECONOMY AS A KEY TOOL ECONOMIC RECOVERY FROM RECESSION

2021 ◽  
pp. 216-223
Author(s):  
Дмитрий Анатольевич Артёменко ◽  
Людмила Александровна Василенко
Keyword(s):  
Russian Federation ◽  
Digital Technologies ◽  
Digital Economy ◽  
Digital Transformation ◽  
Economic Recovery ◽  
Tax System ◽  
Russian Economy ◽  
The Russian Federation

В статье рассмотрены проблемы развития цифровой экономики в России, а также проблемы цифровой трансформации, в частности, цифровизации процессов налоговой системы Российской Федерации. Целью исследования является анализ изменений налоговой системы Российской Федерации и системы налогового контроля под влиянием цифровых технологий. Научная новизна полученных результатов заключается в определении дальнейших перспектив и направлений развития налоговой системы РФ в условиях цифровизации российской экономики, которые необходимы для принятия эффективных решений по управлению налоговой системой региона и страны в целом. The article considers the problems of the development of the digital economy in Russia, as well as the problems of digital transformation, in particular, the digitalization of the processes of the tax system of the Russian Federation. The purpose of the study is to analyze changes in the tax system of the Russian Federation and the system of tax control under the influence of digital technologies. The scientific novelty of the results obtained consists in determining the further prospects and directions for the development of the tax system of the Russian Federation in the conditions of digitalization of the Russian economy, which are necessary for making effective decisions on managing the tax system of the region and the country as a whole.

DEVELOPMENT OF THE DIGITAL ECONOMY AT THE CONTEMPORARY STAGE

2021 ◽  
Vol 5 (12) ◽  
pp. 25-29
Author(s):  
K. D. Kovaleva ◽  
◽  
A. A. Sagdeeva ◽  
Keyword(s):  
Information And Communication Technologies ◽  
Russian Federation ◽  
Digital Technologies ◽  
Communication Technologies ◽  
Developed Countries ◽  
Digital Economy ◽  
Information And Communication ◽  
The Russian Federation ◽  
The Developed Countries

The article examines the role of digitalization in modern market relations. The key aspects of the development of the digital economy are reflected, as well as the role of IT companies in the global eco-nomic arena. The experience of digitalization in the Russian Federation, aspects of the development of information and communication technologies are considered. The structure of expenses of households and organizations of various sectors of the economy in terms of the use of information and communication technologies and digital technologies has been analyzed. The developed countries of the world are actively involved in the implementation of digital technologies, both at the enterprise level and at the level of all countries. The econ-omy of the Russian Federation, which is part of the global world economic system, is also trying to make the most of the benefits of digitalization. Households in the Russian Federation actively use information and com-munication technologies to improve their quality of life. In addition, the article presents data on various software tools that are currently used by Russian companies.

scholarly journals Tax incentives to encourage the implementation of digital innovations

2021 ◽  
pp. 1-11
Author(s):  
Valentina Mikhailovna Avdeeva
Keyword(s):  
Russian Federation ◽  
Main Tool ◽  
Tax Incentives ◽  
Innovative Activity ◽  
Advantages And Disadvantages ◽  
The Subject ◽  
The Russian Federation ◽  
The Government ◽  
Innovation Economy ◽  
Selection Of

Modern conditions dictate new challenges for the economy in order to remedy structural imbalances. The answers to these challenges can only be in the format of innovations. The past six month showed that successful players on any markets became the economic entities that have been actively implementing innovations, namely digital technologies and products. From the economic perspective, tax incentivization has always been the most effective tool for the innovative economic activity. In view of this, the goal of this research lies in substantiation of tax incentives to encourage the implementation of digital innovations. The subject of this article is tax incentives for the implementation of digital innovations. Description is given to the advantages and disadvantages of the existing tax system of stimulating innovative activity in the Russian Federation, examination of tax incentives as the main tool for stimulating innovative activity in the Russian Federation, and formulation of the proposals for improving the legislation on taxes and fees for increasing the efficiency of innovation economy. The key principle of the development of tax mechanism is the selection of effective tax instruments that meet the objectives of the government and economic system. The implementation of digital innovations is much more dynamic due to the comprehensive use of the systems of mechanisms for regulating tax activity. As a result, the author determines the flaws in tax incentives aimed at encouraging the implementation of digital innovations, as well as develops recommendations for improving the methods of tax incentives for the implementation of digital innovations.

scholarly journals The development budget and its role in the implementation of the region’s investment policy

2021 ◽  
pp. 168-175
Author(s):  
S. N. Rukina ◽  
K. A. Gerasimova ◽  
A. S. Takmazyan ◽  
K. N. Samoylova
Keyword(s):  
Russian Federation ◽  
The State ◽  
Investment Projects ◽  
Tax Legislation ◽  
The Subject ◽  
The Russian Federation ◽  
Tax Benefits ◽  
The Stability ◽  
Monetary Income

Realizing the role of investments for the implementation of the policy of economic growth and increasing the monetary income and savings of the population, it is proposed to develop the development budget in the regions as an independent target monetary fund as part of the consolidated budget of the subject of the Russian Federation and a tool for activating investment processes. The authors substantiate two options for the formation of its income based on the state of the economic potential of the region and inter-budgetary relations in the country. The article argues for the need to reflect in the development budget tax expenditures corresponding to the amount of incentive tax benefits provided by the sub-federal government to investors. The analysis of the forms of state support for investment projects in the Rostov region that are in demand by business – tax incentives, “engineering” subsidies, special investment contracts-allowed us to formulate a set of measures to improve tax legislation. The full functioning of the development budget is impossible without its consolidation in the Budget Code of the Russian Federation, as well as simplification of the mechanisms for providing tax instruments that stimulate investment processes, maintaining the stability of tax legislation, and expanding the tax independence of the state authorities of the subjects of the Russian Federation. 

scholarly journals TAX CHALLENGES OF THE DIGITAL ECONOMY

2019 ◽  
pp. 89-95 ◽  
Author(s):  
E. L. Gulkova ◽  
M. V. Karp ◽  
M. V. Tipalina
Keyword(s):  
Russian Federation ◽  
Digital Technologies ◽  
Digital Economy ◽  
Electronic Government ◽  
Tax System ◽  
Government Services ◽  
The Russian Federation ◽  
Further Development ◽  
Tax Regulation

The issues of changing the tax system of the Russian Federation, the system of tax control under the influence of digital technologies have been examined. Electronic government services in the field of taxation, as well as the prospects and directions for the further development and expansion of electronic services used for taxpayers and tax authorities have been considered. The problems of taxation of operations with cryptocurrencies and their tax regulation have been touched upon. Conclusions have been formulated to improve the efficiency of taxation and tax control in the transition to a digital economy.

ICO as a Business Financing Tool: Myths and Reality

2018 ◽  
Vol 11 (2) ◽  
pp. 41-51 ◽  
Author(s):  
I. Ya. Lukasevich
Keyword(s):  
Corporate Finance ◽  
Digital Economy ◽  
Real Sector ◽  
The Real ◽  
Objective Information ◽  
Advantages And Disadvantages ◽  
Russian Economy ◽  
The Subject ◽  
Business Financing ◽  
Made In

The subject of the research is new tools for business financing using the initial coin offering (ICO) in the context of the development of cryptocurrencies and the blockchain technologies as their basis. The purpose of the work was to analyze the advantages and disadvantages of the ICO in comparison with traditional financial tools as well as prospects, limitations and problems of using digital financial tools. Conclusions are made in relation to possibilities, limitations and application areas of digital business financing tools, particularly in the real sector, taking into account the specifics of the Russian economy and legislation. It is shown that the main problems of using the digital financial tools are related to the economic sphere and caused by the lack of adequate approaches to evaluation of assets as well as the shortage of objective information. The problems and new tasks of corporate finance in the digital economy are defined.

Human Rights Activities as a Function of the Prosecutor’s Office

2020 ◽  
Vol 3 ◽  
pp. 88-93
Author(s):  
K.N. Golikov ◽  
Keyword(s):  
Human Rights ◽  
Civil Rights ◽  
Russian Federation ◽  
The State ◽  
Main Function ◽  
Federal Law ◽  
The Subject ◽  
The Russian Federation ◽  
The Law

The subject of this article is the problems of the nature, essence and purpose of prosecutorial activity. The purpose of the article is to study and justify the role of the human rights function in prosecutorial activities in the concept of a modern legal state. At the heart of prosecutorial activity is the implementation of the main function of the Prosecutor’s office – its rights and freedoms, their protection. This means that any type (branch) of Prosecutor's supervision is permeated with human rights content in relation to a citizen, society, or the state. This is confirmed by the fact that the Federal law “On the Prosecutor's office of the Russian Federation” establishes an independent type of Prosecutor's supervision-supervision over the observance of human and civil rights and freedoms. It is argued that the legislation enshrines the human rights activities of the Prosecutor's office as its most important function. It is proposed to add this to the Law “On the Prosecutor's office of the Russian Federation”.

scholarly journals THE METHODOLOGY OF THE APPLICATION OF SUBJECT-LANGUAGE INTEGRATIVE TECHNOLOGIES FOR TEACHING THE RUSSIAN LANGUAGE AND TEACHING IN RUSSIAN USING THE EDUCATIONAL PLATFORM

2020 ◽  
Author(s):  
В.В. Богданчиков ◽  
Е.А. Тренкина ◽  
Т.А. Шорина
Keyword(s):  
Digital Technologies ◽  
Practical Experience ◽  
Russian Language ◽  
Nikolai Gogol ◽  
Communicative Skills ◽  
Advantages And Disadvantages ◽  
The World ◽  
Subject Areas ◽  
The Subject ◽  
The Russian Language

В статье рассматривается методика применения технологий предметно-языкового интегративного обучения в русских школах за рубежом. Рассматривается и анализируется опыт интеграции предметных областей «Русский язык» и «Окружающий мир». Описываются практический опыт занятий по русскому языку с использованием образовательной платформы в русской школе «Николай Гоголь» в Италии и примеры практической методики обучения фонетике, грамматике, лексике, видам речевой дея-тельности. Выявлены преимущества и недостатки применения цифровых технологий для обучения русскому языку и на русском языке. The article discusses the methodology of applying technologies of subject-language integrative teaching in Russian schools abroad. The experience of integration of the subject areas «Russian language» and «The world around us» is considered and analyzed. The practical experience of classes in the Russian language using the educational platform at the Russian school «Nikolai Gogol» in Italy is described, examples of practical methods of teaching phonetics, grammar, vocabulary, communicative skills activity are described. The advantages and disadvantages of using digital technologies for teaching the Russian language and in Russian are revealed.

scholarly journals ANALYSIS OF THE POSSIBILITIES OF PRACTICAL IMPLEMENTATION OF THE NATIONAL PROGRAM " DIGITAL ECONOMY OF THE RUSSIAN FEDERATION»

2021 ◽  
Vol 9 (1) ◽  
pp. 107-118
Author(s):  
S. Popova ◽  
E. Titova
Keyword(s):  
Information And Communication Technologies ◽  
Russian Federation ◽  
Digital Technologies ◽  
Well Being ◽  
Digital Economy ◽  
Professional Activity ◽  
Practical Implementation ◽  
Economic Relations ◽  
Digital Format ◽  
The Russian Federation

The transformation of the socio-economic sphere based on the widespread use of information and communication technologies (ICTs) has allowed us to form fairly stable trends in the development of the digital economy in many countries of the world. The innovative system of economic relations in developed countries has shown its effectiveness. Digital technologies have an impact on the decision-making about what to produce and what to buy, digital markets have a short formation period, they have fewer entry barriers, they are more dynamic. The digital format of modern life leads to the development of new economic relations and to significant changes in the process of learning, professional activity, leisure activities, allows you to think differently, plan and make decisions. In Russia, in 2017, the program "Digital Economy of the Russian Federation" was approved, according to the strategic goals of which, the use of digital technologies should lead to an increase in the competitiveness and well-being of the country's population. The program provides for improving the level of management based on planning (strategic, tactical, operational), coordination, and monitoring the practical implementation of the goals set. Funding for the program is provided at the level of 100 billion rubles per year, the total budget for 2018-2024 is 1634.9 billion rubles. The article considers the target program "Digital Economy of the Russian Federation", determines the possibility of its practical implementation in the context of digital globalization and identifies the factors that hinder its development: the imperfection of the regulatory framework; low volume of digital technologies used in enterprises, insufficient level for their financing; insufficient level of digital competencies, technologies and readiness for technological breakthrough; "digital inequality" among the population of the country; insufficient targeted state funding of innovative digital companies and high cybercrime.

APPLICATION OF A SPECIAL TAX REGIME FOR SELFEMPLOYED CITIZENS ON THE TERRITORY OF THE RUSSIAN FEDERATION. PROFESSIONAL INCOME TAX

2021 ◽  
Vol 2 (3) ◽  
pp. 41-48
Author(s):  
V. B. DZOBELOVA ◽  
◽  
A. E. SALAMOVA ◽  
Keyword(s):  
Russian Federation ◽  
Income Tax ◽  
Statistical Data ◽  
The Self ◽  
Federal Law ◽  
Tax Base ◽  
Advantages And Disadvantages ◽  
Research Article ◽  
The Subject ◽  
The Russian Federation

The relevance of the topic is largely due to the development of the country's tax base and the expansion of the geography of the special tax regime of the NAP. The main aspects of the functioning described in the work help to assess the advantages and disadvantages of the tax for self-employed persons. The purpose of the study is to reflect the trend in the development of a special tax regime for self-employed citizens in the Russian Federation. In connection with the purpose of the study, the following tasks were solved: to reveal the essence of the “self-employed population”, to characterize the main provisions of the special tax regime of the NAP, to consider the statistics of the number of self-employed persons in the Russian Federation, to identify the specifics of the tax regime for the self-employed population. The subject of the research is the special tax regime "Tax on professional income". The object of the research is the regulatory framework, as well as statistical data submitted by individuals to the Federal Tax Service on the implementation of activities to provide services to other individuals for personal, household and (or) other needs.As part of this research article explores the concept of "self-employed" citizens and trends in the use of special tax regime for the self-employed population in Russia according to the Federal Law from 27.11.2018 No. 422 «On the experiment of establishing a special tax regime "Tax on professional income"». The positive and negative aspects of the functioning of the tax regime are identified and the dynamics of the implementation of the law is studied.

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