scholarly journals Challenges and Prospects of Taxation in the Digital Economy: Symposium “Theory and Practice of Tax Reforms” as a Case of Focused Discussion in the Post-Soviet Space

2019 ◽  
Vol 5 (2) ◽  
pp. 96-106
Author(s):  
I. A. Mayburov ◽  

The article reveals the role and features of the digitalization in the economy as an objective prerequisite for the innovative development of the economic system of the state. It examines and determines pros and cons of the digital economy in countries in the post-Soviet space. The features of the digital information presentation, the background, implementation and consequences of digitalization are considered. The analysis of the relationship between the concepts of “digitization,” “digitalization,” “digital economy”, “digital transformation” is carried out on the basis of specific features studying of these categories as a process, an application and an implementation of its’ results for business models construction The advanced experience in the digitalization development in a number of post-Soviet countries has been considered. The forms and methods of assessing the degree of digitalization coverage in individual countries considered on the example of Ukraine and Uzbekistan for obtaining new opportunities of digital technologies usage in business, the creation of information technology platforms, new values, benefits, and virtual services’ provision. It has proposed to intensify cooperation between IT companies of the countries in such areas as media content, e-commerce, e-government, digital banking technologies, experience exchange, innovation centers development, management of technology parks and the development of technological infrastructure. The important role of private business in stimulating the use of the results of the digital economy pointed out.


2019 ◽  
Vol 12 (5) ◽  
pp. 163-170
Author(s):  
I. A. Mayburov ◽  
Y. B. Ivanov ◽  
A. M. Grinkevich

The article is prepared following the ХI International Symposium “Theory and Practice of Tax Reforms” held 30 June — 6 July 2019 in Tomsk Institute of Economics and Management, Tomsk State University. The subject of the discussion is theoretical and practical aspects of taxation and tax administration transformation in digital economy. In the symposium, 95 specialists from 40 Universities from 26 cities of six countries (Russia, Belorussia, Germany, China, Slovenia and Ukraine) and 35 higher educational institutions took part. The event was organized by Tomsk State University, Ural Federal University, St. Petersburg State University, Financial University, cientific-Research Center for Industrial Development Problems NAS Ukraine, and by Institute for Economic Strategies of Chinese Academy of Social Studies. The purpose of the Symposium is to discuss topical problems of tax systems reforming, elaboration of new theoretical-methodological approaches to the perfection of tax policies and taxation, forming creative groups to conduct joint studies in taxation. During the symposium, a plenary meeting, five thematic sections, a round table, administrative training, presentations of journals on taxes and taxation and a new monographic project were held. Within the limits of the symposium theoretical and practical aspects of taxation and tax administration transformation in digital economy are considered. The importance of such a symposium is linked to anticipated changes in the shere.


Author(s):  
T. N. Zozulya ◽  
◽  
M. A. Altybassarova ◽  
G.T. Shamshudinova ◽  
◽  
...  

The Law Institute of recognition of a State is one of the most difficult, controversial, and dynamically developing institute of the national and the international law. However, at present there are many states that are not officially recognized by most other states, which since the beginning of the 1990s began to be designated by the term “unrecognized states”, “de facto countries”, “self-proclaimed states”, etc. The presence of unrecognized states is a complex problem in the theory and practice of international relations, since, possessing all other signs of statehood, they do not have international diplomatic recognition and cannot be members of the UN. Today there are about 120 unrecognized states in the political map of the world, which are recognized by the territory of 60 countries. The problem of unrecognized states is also relevant for the post-Soviet space, since after the collapse of the USSR, several territorial entities arose, the status of which has not been recognized at the international level so far. In the proposed article, the authors tried to find out the reasons for the emergence of unrecognized states, identified the main features of such territorial entities and possible options for their further fate as countries that do not have the status of a generally recognized state. The protracted legal uncertainty of the status of the unrecognized states aggravates the problem of further international cooperation of the world community from the point of view of global security and the possible threat of conflicts that could cause a world political crisis.


Author(s):  
Galina Andreeva ◽  

The review describes and analyzes the work of Russian constitutionalists on the theory of constitutional reforms, including the problems of constitutional limits of constitutional amendments and the specifics of constitutional control over amendments to the сonstitution, as well as Russian studies on changes in specific constitutions. The most striking examples of the latter are the works on constitutional changes in the post-soviet space and constitutional changes in the wake of the «Arab spring».


Author(s):  
K. Pavlov ◽  
◽  
N. Asadullina ◽  

The article reveals the role and features of the digitalization of the economy, which is an objective prerequisite for the innovative development of the economic system of the state, as well as examines the results and determines the prospects for the implementation of the digital economy in the countries in the post-Soviet space, primarily in the Republic of Uzbekistan. The features of digital representation of information, prerequisites, implementation and consequences of digitalization are considered. The analysis of the relationship between the concepts of “digitization”, “digitalization”, “digital economy”, “digital transformation” is carried out on the basis of studying the specific features of these categories as a process, the application and implementation of its results when building business models. The advanced experience in the development of digitalization in a number of post-Soviet countries has been studied. The forms and methods of assessing the degree of digitalization coverage of individual countries are considered on the example of the Republic of Uzbekistan for obtaining new opportunities for using digital technologies in business, creating information technology platforms, new values, benefits, and providing virtual services. It was proposed to intensify cooperation between IT companies of the countries in such areas as: media content, e-commerce, e-government, digital banking technologies, exchange of experience, development of innovation centers, management of technology parks and development of technological infrastructure. The important role of private business in stimulating the use of the results of the digital economy is indicated. Thus, the article identifies the problems and defines the prospects for the digitalization of the economy in the post-Soviet space, especially on the example of the Republic of Uzbekistan, taking into account the accumulated positive experience and effective examples of the digitalization of public life. The examples considered can be useful for the development of the economies of other countries, including Ukraine.


Author(s):  
Ya. S. Yadgarov ◽  
V. A. Sidorov ◽  
E. V. Sobolev

In order to reflect the essential, debatable and problematic aspects of the newly emerging vectors of socially oriented development of market economy in the countries and regions of the post-Soviet space, the article presents a generalized analytical material on the results of reports, speeches and debates at the VII International scientific-practical conference “Тhe Phenomenon of Market Economy: From its Origins to the Present Day”. It focuses on the methodological research positions of dialectical and systemic approach and takes into account the various points of view of prominent modern domestic and foreign scientists and economists on the evolutionary and transformational aspects of the market economy in the past and present. In the context of modification by the authorities of the fundamental beliefs of the alternative paradigms of economic science and political economy, we considered the peculiarities of the dialectic of the reproduction mechanism of the market economy and gave the evaluative characteristics of this current global economic phenomena and processes, which are now often referred to as “fake”. We also showed the newly emerged prerequisites and tendencies of increasing political risk in the conditions of the international competition of subjects of the market system of management. The authors paid particular attention to the understanding of the theory and practice of publicprivate entrepreneurship, positive and negative aspects of the policy of import substitution. Finally, we substantiated the scientific and practical proposals and the vision of the original solutions in the field of such urgent problems of the modern market economy development in Russia and the post-Soviet space as ensuring the all-inclusive digitalisation of business processes and overcoming the consequences of the increased economic sanctions.


2020 ◽  
Vol 14 (1) ◽  
pp. 106-131
Author(s):  
Aleksey Pavlovich Anisimov ◽  
Nina Vladimirovna Mirina ◽  
Anatoliy Jakovlevich Ryzhenkov

The article deals with theory and practice of ensuring food security in the Russian Federation in the context of the UN recommendations and achievements of legal thought of foreign countries. Food security is considered as a guarantee of sustainable development of agriculture located at the junction of three types of national security: economic, social and environmental. The authors prove the need to distinguish between the categories “food security” and “food independence”, arguing in favor of giving preference, at the national level, to the human right to food through both production of domestic agricultural goods and their import from other countries. Stating the consequences of the food sanctions imposed by Russia against other countries which are negative for itself, the authors propose their lifting with the suggested complex of measures to develop Russian agriculture.


2010 ◽  
pp. 94-107 ◽  
Author(s):  
E. Vinokurov ◽  
A. Libman

The paper applies a new dataset of the System of Indicators of Eurasian Integration to evaluate the changes of level and direction of economic interaction of the post-Soviet states in the last decade. It analyzes the integration dynamics in the area of trade and migration as well as on three functional markets of agricultural goods, electricity and educational services. The paper concludes that the level of trade integration on the post-Soviet space continues declining, while there is a rapid increase of the labor market integration. Three largest countries of the Eurasian Economic Community - Russia, Belarus and Kazakhstan - demonstrate positive integration dynamics, but small countries maintain the leading position in the area of post-Soviet integration.


Author(s):  
Alexandr S. Levchenkov ◽  

The article analyzes the influence of the concepts of the Intermarium and the Baltic-Black Sea Arc on the formation of Ukraine’s foreign policy in 1990 – early 2000. The use of these concepts in American, European and Ukrainian geopolitical thought, which historically included the idea of opposing Russian influence in the region, contributed to the increase in tension and was aimed at further disintegration of the Western flank of the post-Soviet space. The article proves that the design of the Euro-Atlantic vector of Ukraine’s foreign policy was already active under the first two Ukrainian presidents – Leonid Kravchuk (1991–1994) and Leonid Kuchma (1994–2005). One of the concrete attempts to implement the idea of forming a common political, economic, transport and logistics space of the Black Sea-Caspian region with a promising expansion of the cooperation zone to the whole of Eastern Europe and the Eastern Baltic during the presidency of Leonid Kuchma was the foundation and launch of a new regional organization, Organization for Democracy and Economic Development, better known as GUAM (composed by the initial letters of names of member states – Georgia, Ukraine, Azerbaijan, Moldova; when Uzbekistan was also a member of Organization for Democracy and Economic Development, the name of the organization was GUUAM), which is an alternative to Eurasian projects with the participation of Russia.


Sign in / Sign up

Export Citation Format

Share Document