Tax Optimization in the Modern Tax System Under the Influence of Digitalization: Russian Case Study

2021 ◽  
pp. 1-24
Author(s):  
Imeda Tsindeliani ◽  
Elena Matyanova ◽  
Aleksandr Razgildeev ◽  
Evgeniya Vasilyeva ◽  
Danil Dudnik ◽  
...  
Keyword(s):  
Digital Technologies ◽  
Institutional Development ◽  
The United States ◽  
Legal Regulation ◽  
Tax Planning ◽  
Labor Costs ◽  
Tax System ◽  
Foreign Countries ◽  
Tax Payments

Abstract The article considers the importance and methods of organizing tax planning as an effective way to optimize tax payments under the influence of the global digitalization of the economy on the example of the Russian legal system in a comparative perspective. At the same time, the article examines the issues of counteracting abuse in the field of taxation. Current research substantiates the expediency of introducing the category of tax optimization into scientific circulation is and establishes its criteria. To understand the prospects of domestic taxation mechanisms, they are considered in comparison with similar mechanisms of other states and the legal regulation of foreign countries of Europe (European Union), the United States, as well as respecting the initiatives and solutions of international organizations (oecd, European Commission) in the plane examined. A macroeconomic assessment of the effectiveness of the use of digital tax administration is carried out and the stages of its institutional development are highlighted. Digital technologies ensure the increase in the collection of taxes and other obligatory payments, reducing labor costs for tax control, and reducing an administrative burden on business. The main approaches to the digital transformation of the modern tax system are considered, new innovative developments and digital technologies in Russia are highlighted. It is noted that at present, the Russian tax system, in the context of the development of the digital economy, is moving from an electronic to a “proactive state”.

DIGITAL TECHNOLOGIES IN PUBLIC ADMINISTRATION: LEGAL ASPECTS

2021 ◽  
pp. 220-228
Author(s):  
O.L. Alferov ◽  
Keyword(s):  
Public Administration ◽  
Russian Federation ◽  
Information Society ◽  
Digital Technologies ◽  
Legal Regulation ◽  
Legal Aspects ◽  
Public Authorities ◽  
Foreign Countries ◽  
Three Stages ◽  
The Russian Federation

This review analyzes the experience of Russia and a number of foreign countries in implementing digital technologies in public administration, and describes the main regulatory legal acts adopted at the three stages of the formation of the information society in the Russian Federation. The focus is on the problems of legal regulation of the digitalization of public authorities.

scholarly journals LEGAL REGULATION OF DIGITAL ECONOMY IN RUSSIA IN LIGHT OF FOREIGN ECONOMIC SANCTIONS AND RESTRICTIVE MEUSURES

2020 ◽  
pp. 185-192
Author(s):  
A. R. Ryazanova
Keyword(s):  
Digital Technologies ◽  
Economic Sanctions ◽  
Legal Framework ◽  
Legal Regulation ◽  
Digital Economy ◽  
National Market ◽  
Foreign Countries ◽  
The Usa ◽  
Legislative Amendments ◽  
Restrictive Measures

In this article, the author presents a study of the changes in legal regulation of the digital economy caused by the imposition of economic sanctions by the foreign states as well as the Russian Federation. The paper analyzes the restrictive measures imposed in the USA against Russian persons in the field of digital technology. The author concludes that the economic sanctions of foreign countries limit the ability to conduct foreign economic operations in the digital sphere both by Russian persons to foreign persons and vise versa. An analysis of the Russian legal framework for the imposition of restrictive measures and the latest legislative amendments, in particular with regards to the preinstallation requirement of the Russian software, showed that currently the measures introduced in Russia are aimed not at reducing the effect of foreign sanctions, but at developing a national market of digital technologies and decreasing the dependability level ofthe Russian economy on exported technologies in general. The author also highlights that it is necessary to assess the consequences of imposing prohibitions in the field of digital technologies and to consider introduction of more flexible measures of legal regulation upon the results of such assessment.

The Creative City

2020 ◽  
pp. 181-214
Author(s):  
Germaine R. Halegoua
Keyword(s):  
United States ◽  
Public Safety ◽  
Digital Technologies ◽  
The United States ◽  
Public And Private ◽  
Creative City ◽  
Local Business ◽  
Creative Placemaking ◽  
The City

The case study in chapter 5 investigates practices related to re-placeing the city from the perspective of those who professionally program and fund placemaking activities in the United States and of the locals who receive this funding and support. The chapter explores the role and potential of digital technologies and practices in creative placemaking efforts. Through an investigation of organizations, artists, and cities that have undertaken creative placemaking projects, the author evaluates the ways in which digital technologies and practices are imagined and implemented in order to “animate public and private spaces, rejuvenate structures and streetscapes, improve local business and public safety, and bring diverse people together to celebrate and inspire.” In addition, the chapter offers reasons that digital technologies and practices are not being associated with and incorporated into creative placemaking endeavors.

scholarly journals The Longue Durée of Inheritance Law

2007 ◽  
Vol 48 (1) ◽  
pp. 79-120 ◽  
Author(s):  
Jens Beckert
Keyword(s):  
Institutional Development ◽  
The United States ◽  
Legal Regulation ◽  
Socioeconomic Conditions ◽  
Inheritance Law ◽  
Stable Pattern ◽  
Late Eighteenth ◽  
Longue Duree ◽  
Longue Durée ◽  
Dominant Influence

This article investigates discourses on inheritance law and legal development in France, Germany, and the United States since the revolutions of the late eighteenth century. I argue that in each of the three countries a different set of normative and functional issues relating to the bequest of property has dominated and expressed itself in nationally specific discursive fields. The respective “repertoires of evaluation“ were formed in the late eighteenth and early nineteenth centuries and show a surprisingly stable pattern that can be recognized even in today's debates on the issue. This I refer to as the longue durée of inheritance law. The distinct discursive fields exercise a dominant influence over the perception of problems associated with the transfer of property mortis causa and the strategies deemed feasible to solve them. Moreover, I argue that the different cultural frames matter for the institutional development of inheritance law. My aim is to contribute to institutional theory through investigation of a socially and economically important realm of legal regulation that has received little attention in recent sociological scholarship. The analysis is carried out within a multidimensional theoretical framework that acknowledges the influence of culture and ideas, but also considers changing socioeconomic conditions, as well as actor interests.

scholarly journals Impact of atypical forms of employment on theoretical concepts of the labor relation (case study of the norms regulating distance labor)

2019 ◽  
pp. 108-117
Author(s):  
N. V. Chernykh
Keyword(s):  
Law Enforcement ◽  
Russian Federation ◽  
Labor Relation ◽  
Legal Regulation ◽  
Theoretical Concepts ◽  
Domestic Science ◽  
Foreign Countries ◽  
The Russian Federation ◽  
Distance Work

As the result of the active development of electronic (digital) technologies and the consequent change in the characteristics of labor as a social phenomenon the so-called atypical forms of employment emerged and spread. This trend is typical for both foreign countries and the Russian Federation. However, the lag in the legal regulation of atypical forms of employment in our country raises various problems of law enforcement. In turn, the need to understand the new properties of labor performed within the framework of atypical forms of employment, the analysis of the modification of classical features of labor relations developed by the domestic science of labor law represent the reason for the lack of the relevant legal regulation. The article attempts to trace such modification on the example of norms regulating distance work and enshrined in Chapter 49.1 of the Labor Code of the Russian Federation with due regard to the emerging practice of their application.

scholarly journals LEGAL REGULATION OF THE APPLICATION OF ECONOMIC MECHANISMS FOR ENSURING THE RATIONAL USE OF NATURAL RESOURCES: THE EXPERIENCE OF FOREIGN COUNTRIES

2019 ◽  
Vol 5 (3) ◽  
pp. 99
Author(s):  
Yuliia Leheza ◽  
Olena Surilova
Keyword(s):  
Natural Resources ◽  
Negative Impact ◽  
Practical Importance ◽  
The United States ◽  
Legal Regulation ◽  
The European Union ◽  
Rational Use ◽  
Foreign Countries ◽  
Economic Mechanisms ◽  
State And Local

The purpose of the study is to determine the most optimal ways to solve the problems of financing the implementation of environmental protection measures formulated based on the positive experience of foreign countries in the field of ensuring the rational use of natural resources. Methodology. The method of comparative legal research was used to analyse foreign experience in the application of economic mechanisms for ensuring the rational use of natural resources, and the methods of modelling, analysis, and synthesis allowed determining the directions of increasing the efficiency of economic incentive use in Ukraine. Research results. Based on the studied experience of legal regulation of the application of economic mechanisms for ensuring the rational use of natural resources in the countries of the European Union, the United States of America, Great Britain, Canada, and other foreign countries, it was concluded on the expediency of its implementation in Ukraine. The author determined the appropriateness of the introduction of tax privileges of economic activity of entities that promote the use of advanced technologies, which contribute to reducing the negative impact on the environment. The expediency of application in Ukraine of an extensive system of taxation of activities associated with the use of natural resources by means of activating the introduction of direct taxes paid directly by natural users is substantiated. The practicability of inclusion of payments for obtaining appropriate special permits (licenses), which are granted not only for the use of natural resources but also for the activities related to environmental pollution, in the system of economic mechanisms for ensuring the rational use of natural resources is substantiated. The practical importance of the study. The expediency of introducing in Ukraine the approach of financial substantiation of national and regional programs in the sphere of natural resources utilization, which are realized at the expense of state and local budgets and successfully applied in foreign countries, is proved. The originality of the research. The results and conclusions of th e research can be used in the process of improving the legal regulation of the application of economic mechanisms for ensuring the rational use of natural resources.

scholarly journals Condition and Prospects of Legal Regulation of the Security of Critical Information Infrastructure in Russia and in Foreign Countries

2021 ◽  
Vol 93 ◽  
pp. 02014
Author(s):  
Elena Polyakova ◽  
Olinа Filonova ◽  
Anna Chelovechkova ◽  
Tatiana Zmyzgova
Keyword(s):  
Digital Technologies ◽  
Information Infrastructure ◽  
Legal Regulation ◽  
Urgent Problem ◽  
Critical Information ◽  
Foreign Countries ◽  
The World ◽  
The Russian Federation ◽  
Priority Policy

The article is devoted to an urgent problem related to the security of critical information infrastructure. The introduction of digital technologies in all spheres of society is in line with the priority policy for the development of the digital industry. At the same time, the number and quality of cyberattacks on significant objects of critical information infrastructure is constantly increasing in the world. But not all subjects of information relations, even understanding the presence of threats, are able to adequately assess and organize an effective security system for these objects. In this regard, ensuring the security of significant objects of critical information infrastructure is currently the primary task of the state - both the Russian Federation and other countries. The article provides a comparative analysis of approaches to ensuring the security of critical information infrastructure in Russia and in foreign countries. The problems of legal regulation of critical information infrastructure in Russia are identified and solutions are proposed to overcome them. There are traced the shortcomings associated with the implementation of legislation on the security of critical information infrastructure in Russia: in the digital industry, it becomes difficult to differentiate information infrastructure objects and classify some of them as critical; not all relevant legal entities have provided information on critical information infrastructure facilities, and therefore the register of facilities was not compiled in full, cyberattacks on which would create dangerous consequences for the country; some subjects of the critical information infrastructure deliberately underestimate the importance of their objects.

scholarly journals LEGAL REGULATION OF VIRTUAL CURRENCY: INTERNATIONAL EXPERIENCE AND DEVELOPMENT TREND IN RUSSIA

2019 ◽  
Vol 7 (4) ◽  
pp. 911-914
Author(s):  
Linara M. Battalova ◽  
Rafael N. Enikeev ◽  
Nicholas A. Kokanov ◽  
Evgeny A. Semivelichenko ◽  
Viktor S. Probichev
Keyword(s):  
Digital Technologies ◽  
Development Trend ◽  
Legal Regulation ◽  
Digital Economy ◽  
Modern World ◽  
Virtual Currency ◽  
Foreign Countries ◽  
The Russian Federation ◽  
Single Matrix ◽  
The Development Trend

Purpose: The development of the digital economy has become essential in the modern world. Entrepreneurs use digital technologies to carry out their activities, through which they enter into various civil-legal relations. One of the most pressing topics discussed in the legal community is the use of cryptocurrency in trading. Currently, there is no mechanism for the legislative regulation of the circulation and the use of the cryptocurrency. The main purpose of this study was to develop legal proposals and effectively regulate cryptocurrency. Method: the development trend of cryptocurrency in the Russian Federation was analyzed, and the experiences of foreign countries (USA, Germany, France, China, and Japan) were studied. Findings: This research analyzed the problem of the legal regulation of the cryptocurrency, which is a logical continuation of the development in digital technologies and digital economy. Finally, the authors offer a legal community with single matrix of the legal regulation of the cryptocurrency consisting of international, regional and domestic levels.

scholarly journals Multilevel model of meme diffusion of fracking through Twitter

2018 ◽  
Vol 3 (1) ◽  
pp. 17-43 ◽  
Author(s):  
Adiyana Sharag-Eldin ◽  
Xinyue Ye ◽  
Brian Spitzberg
Keyword(s):  
Communication Technology ◽  
Shale Gas ◽  
Multilevel Model ◽  
Computer Mediated Communication ◽  
Digital Technologies ◽  
The United States ◽  
Social Processes ◽  
Mediated Communication ◽  
Computer Mediated

The recent identification of potentially extensive shale-gas resources within the United States has generated mixed public and political responses. The purpose of this study is to apply the Multilevel Model of Meme Diffusion (M3D) in an empirical case study of the fracking controversy. This analysis supports the heuristic value of the M3D and the value of digital technologies as indexes of controversial opinions, showing the potential of monitoring and registering social opinion trends with geospatially sensitive methods. This study integrates the fields of geography and computer-mediated communication technology to account for social processes.

scholarly journals On the issue of the use of cryptocurrencies in the Russian Federation

2020 ◽  
pp. 187-197
Author(s):  
A. B. Byla
Keyword(s):  
Public Relations ◽  
Russian Federation ◽  
Digital Technologies ◽  
Legal Regulation ◽  
Russian Economy ◽  
Foreign Countries ◽  
The Future ◽  
The Russian Federation ◽  
Complex Regulation ◽  
Definition Of

This article is devoted to the consideration of issues related to the legal regulation of cryptocurrencies in the Russian Federation and some foreign countries. In the course of the study, the features of cryptocurrencies were highlighted, various approaches to the definition of this category were considered, some aspects of the legal regulation of digital currencies were analyzed. It has been determined that the rules of financial law regulate a whole range of public relations related to the use of cryptocurrencies and the complex regulation of this institution is necessary. The author came to the conclusion that it is necessary to use digital technologies and digital currencies in the Russian economy in the future. At the same time, this is a complex and not an instantaneous process of transition to digital currencies; a clearly thought-out strategy for the development of legislation in this area is necessary.

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