DEVELOPMENT OF BUSINESS ENTITIES IN THE DIGITAL ECONOMY, TAKING INTO ACCOUNT THE SPECIFICS OF INTANGIBLE ASSETS

2020 ◽  
pp. 79-86
Author(s):  
A.F. SHUPLETSOV ◽  
◽  
V.V. KOSYAKOVA ◽  
Keyword(s):  
Intangible Assets ◽  
Digital Economy ◽  
Business Entities

Mathematical models forecasting the transformation of the tax path of large russian companies

2019 ◽  
Vol 5 (3) ◽  
pp. 193-203
Author(s):  
Kristina A. Bannova ◽  
Nurken E. Aktaev ◽  
Yulia G. Tyurina
Keyword(s):  
Information And Communication Technologies ◽  
Business Processes ◽  
Digital Economy ◽  
The State ◽  
Russian Society ◽  
Financial Flows ◽  
Business Entities ◽  
Object Of Study ◽  
Tax Changes ◽  
The Impact

Digital technologies have changed the relationship between the society and business entities, taxpayers and the state. Ceteris paribus, the ability to effectively manage financial flows and make administrative decisions depends on the correct and established interaction between the state and taxpayers. This study aims to form and develop a taxpayer’s understanding of the digital age with all its features and opportunities for information and communication technologies, including mathematical modeling methods that form the basis of the digital economy for building and sustaining business development, improving the systemic vision of business processes. The research hypothesis is that the further development of economic entities management in the digital context, as well as the coordination of these entities’ interests, is possible only in the partnership of the key economic participants, with the taxpayer at the forefront. That will allow identifying the areas for improving tax trajectories. Using polynomial approximation, the authors have obtained the models of tax trajectories of companies that allow predicting tax burden. The data for approximations are obtained using the previously constructed mathematical model of the optimal tax path. The main input data of the model are fixed assets and human resources, the totality of which form the production function. The analysis of the transformation of tax paths shows ways for achieving a balance of interests between both the state and the taxpayers. Finding this balance will help to overcome the crisis of confidence in the authorities, the development of adaptability and creativity of Russian society to new tax changes. A number of parameters determines the scale of this task. They include the complexity of the object of study, the long-term and multi-aspect nature of the impact which modeling the digital economy has on adaptation to the new digital realities of the state and taxpayers, as well as the absence of significant analogues of the solution to this problem in global and Russian economics.

FEATURES OF CONNECTIVITY AMONG FRANCHISING NETWORKS IN HOTEL INDUSTRY

2020 ◽  
Author(s):  
Tania Dabeva ◽  
◽  
Georgina Lukanova ◽  
Keyword(s):  
Intangible Assets ◽  
Hotel Industry ◽  
Main Thesis ◽  
Business Entities ◽  
Systemic Nature ◽  
Complex Relationships

The main thesis supported in this study is that connectivity is embedded in the hotel franchise due to its systemic nature, the number of participating levels, elements and entities, the complex relationships between them, the transfer of tangible and intangible assets, multifaceted communications of formal and informal nature and others. In this regard, the main purpose of the paper is to reveal the nature of connectivity in the hotel franchise and how it affects the functioning and development of the system. The first part of the report examines the peculiarities of the relationships between business entities in the hotel franchise. The next part presents two main concepts for connectivity management in franchising networks in the hotel industry, and at the end some conclusions and recommendations for the development of franchise partner networks are systematized.

Development of Competition in Russia in the Digital Economy

2021 ◽  
pp. 36-43
Author(s):  
Yu. A. Svalova ◽  
G. N. Konnov
Keyword(s):  
Public Procurement ◽  
Digital Economy ◽  
Economic Life ◽  
Socially Responsible ◽  
Foreign Markets ◽  
Russian Economy ◽  
National Economic ◽  
Modern Economic ◽  
Business Entities ◽  
Traditional Approaches

The article discusses a number of problems and prospects for the development of competition in the context of the growing digitalization of the Russian economy. It is noted that the digital economy is becoming a relatively independent environment for the economic life of business entities. The reaction of the state, business and the population caused by the COVID-19 coronavirus pandemic served as a catalyst to accelerate the digitalization of the economy.Largely, this acceleration was due to the ineffectiveness of standard measures to combat the pandemic, which made it necessary to revise the “frame of reference” for the development of the economy as a whole, to adjust the traditional approaches to antimonopoly regulation.According to the authors, the modern economic policy of Russia should be aimed at preserving and developing domestic entrepreneurship interested in developing the national economic environment, using profits for the development of domestic markets.This approach creates the preconditions for the growth of a national socially responsible business focused on competing in foreign markets.To achieve this goal, it is necessary to update the existing legal instruments (including using the mechanism provided for by the National Plan for the Development of Competition in the Russian Federation) in the field of antimonopoly control, tariff regulation, public procurement in order to ensure the growth of the competitiveness of Russian goods (including services) in foreign markets.

The Theoretical Platform of the Digital Economy

Vestnik NSUEM ◽  
2021 ◽  
pp. 114-124
Author(s):  
Yu G. Shvetsov
Keyword(s):  
Intangible Assets ◽  
Practical Experience ◽  
Digital Economy ◽  
Russian Society ◽  
Electronic Money ◽  
Financial Instrument ◽  
Leading Role ◽  
Commodity Money

The article discusses the basic provisions of the theory of the digital economy, synthesizing the practical experience of its formation in Russian society. The new content of commodity-money relations, the leading role of intangible assets in it, the objective nature of the monopoly of electronic money, which have lost a number of its specific functions, and the transformation of monetary institutions into multi-disciplinary financial concerns are substantiated. It is proved the need to exclude individuals from the sphere of taxation and its focus on the fiscal accounting of intellectual, digital property and capital, to turn the budget into a financial instrument of redistribution of gross public product in favor of non-working citizens. The concept of a two-tier economy is introduced, in which the class of intermediaries parasitizing on its achievements is gradually eliminated.

Digitalization of Business Processes of Industries As a Factor in Increasing the Return of Human Capital

2019 ◽  
Vol 7 (1) ◽  
pp. 53-57
Author(s):  
Елена Ширинкина ◽  
Elena Shirinkina
Keyword(s):  
Human Capital ◽  
Human Resources ◽  
Special Form ◽  
Business Processes ◽  
Intangible Assets ◽  
Digital Economy ◽  
Key Points ◽  
Practical Research ◽  
Qualitative Changes

The article analyzes the indicators of the development of the digital economy, identifies qualitative changes in the management of enterprises in the digitalization paradigm. The relevance of this study is due to the fact that these processes have been the focus of theoretical and practical research for several decades. This study allows to review the role of human resources in the activities of the enterprise. The author notes that in the paradigm of digitalization of business processes of industries, the idea of the existence of intangible assets, as a special form of the manifestation of human capital, comes to the fore. The key points and conclusions can be used by enterprises to form a strategy for managing human capital in the direction of increasing the level of digitalization.

scholarly journals Investments in Technological and Business Digitalization: Development of Accounting as a Factor of Economic Security for Business Entities in the Context of New Industrialization

2021 ◽  
Vol 93 ◽  
pp. 02030
Author(s):  
Alexey Popov
Keyword(s):  
Intangible Assets ◽  
Accounting Standards ◽  
Economic Security ◽  
Initial Cost ◽  
Intangible Investments ◽  
Standards Development ◽  
Business Entities ◽  
New Industrialization

The article is devoted to the issues of reforming the investment costs accounting for the technological and managerial processes digitalization in the course of new industrialization. It outlines the factors for the accounting development, represents plans for the investment assets federal standards development, and evaluates their implementation. It formulates the key differences in the composition and recognition of costs that form the initial cost of digitalization objects. It features the issues of recognising software as part of intangible assets or expenses of the organization. The author analyses and criticise new norms of the introduced accounting standards that build up information about investment objects in the economic processes digitalization. The article also identifies the indicators of economic security formed on data on digitalization investments accounting and defines further directions for the development of accounting in terms of tangible and intangible investments.

Decartelization of the economy: working model, alternative and combined approaches

2021 ◽  
pp. 6-13
Author(s):  
V. P. Zavarukhin ◽  
A. G. Lisitsyn-Svetlanov ◽  
S. V. Maksimov
Keyword(s):  
Large Scale ◽  
Public Procurement ◽  
Digital Economy ◽  
Economic Relations ◽  
Trade Law ◽  
International Trade Law ◽  
Russian Economy ◽  
Business Entities ◽  
Model Law ◽  
Market Relations

The article examines the concept, prehistory and modern practice of cartelization of the Russian economy. The key factors of the growth of cartelization are highlighted, the main approaches to modernization of the modern state policy on decartelization of the Russian economy are formulated. The intensive control over tenders by the antimonopoly bodies, Federal Treasury, Accounting Chamber and Government customers made it possible not only to reveal a large-scale practice of artificial bidding prices regulation using cartel schemes but also to reveal signs of a system of organized abuse in the field of public procurement, among which the cartel is not the most dangerous crime. Currently, the decisions on admissibility of business entities agreements in main areas of market relations should be taken in terms of facilitating the transition to an innovative digital economy, overcoming the general economic crisis, reinforced by the COVID-19 coronavirus pandemic, as well as of maintaining a balance between transnational economic relations and protectionism of national jurisdictions. The most promising direction for the formation of common approaches to countering cartelization of digital economy might be an initiation of the development within the framework of UNCITRAL (UN Commission on International Trade Law) of a model law of the appropriate content, which refers to the form of "soft law", as well as of similar EAEU model law.

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