scholarly journals Digitalization Development as Factor Causing Changes in Taxation Administration

2021 ◽  
Vol 18 (1) ◽  
pp. 5-13
Author(s):  
V. I. Bratcev ◽  
A. M. Grishanova
Keyword(s):  
Russian Federation ◽  
New Technologies ◽  
Tax Administration ◽  
System Transformation ◽  
Digital Platform ◽  
Software Products ◽  
The Russian Federation ◽  
High Level ◽  
The Impact ◽  
Tax Regulation

The article demonstrates the key lines in digital transformation of Russian taxation bodies aimed at ensuring the development of tax regulating methods. Managing changes in the field of digital economy requires designing and adopting regulatory decisions, which could eliminate barriers and create favorable conditions for the development of this field and cut risks connected with broad application of new technologies. In order to perform their principle functions, including those providing a high level of cash receipts to the budget system of the Russian Federation in conditions of economy digitalization tax bodies today shall develop their own digital platform, around which the ecosystem for taxpayers will be formed. The authors researched the impact of the economy digitalization process on transforming the approach to tax regulation, the focus of which is turning the system of tax bodies into the adaptive digital platform. Key indicators of the digital technology sector of the Russian Federation were studied and opportunities of the sector’s impact on tax regulation were identified. On this basis the authors showed the necessity to upgrade software products of tax bodies, which are used within the frames of tax administration. The interconnection of forms and lines of digitalization with processes of institutional changes in tax regulation was described. Among key findings of the research it is necessary to highlight substantiation of the tax system transformation under the influence of speeding-up development of digital technologies and elaboration of practical recommendations aimed at upgrading the tax administration mechanism by introducing automated multifunctional consolidating analytical tools.

Problems of taxation of economic subjects

2018 ◽  
Author(s):  
Sergey Kaledin ◽  
Ekaterina Shestakova
Keyword(s):  
Russian Federation ◽  
Tax Policy ◽  
Tax Administration ◽  
Doing Business ◽  
The Russian Federation ◽  
Tax Regulation

Despite of the efforts of the Federal Tax Service to improvement of administration of taxes and positions in the ranking “Doing business” we can see and observe various problems of taxation in the Russian Federation. Tax problems are connected with tax administration and usage of tax concessions, changes of tax policy, unstable tax regulation.

ISSUE OF DEVELOPING NEW STANDARDS AS A MAIN CRITERION OF IMPROVING THE QUALITY OF EDUCATION

2016 ◽  
Vol 10 (3) ◽  
pp. 50-58 ◽  
Author(s):  
Татьяна Зворыкина ◽  
Tatyana Zvorykina ◽  
Людмила Сильчева ◽  
Lyudmila Silcheva ◽  
Ольга Гогаева ◽  
...  
Keyword(s):  
Russian Federation ◽  
Professional Education ◽  
Evaluation System ◽  
New Technologies ◽  
Professional Community ◽  
Professional Standards ◽  
Coherent System ◽  
The Russian Federation ◽  
The Impact

The article is devoted to the development of new professional standards aimed at improving the quality of vocational education. A new generation of standards professional education will develop and innovative educational programs. Uniform requirements to professional activity help to maintain the uniform quality of labour in all enterprises of the industry, conduct training needs and improving qualification of personnel and certification of personnel, to develop modular training programmes to introduce new technologies of training based on competencies, to conduct an independent assessment of learning outcomes, to create the new classifier of professions, and to form a coherent system of continuous professional education. Currently, due to the importance of activity of the enterprises of sphere of services to solve the problem of improving the quality of life of the population, Russia has adopted and is implementing various Federal programs, such as Federal target program «Development of domestic and outbound tourism in the Russian Federation for 2011–2018», «bases of state policy in the field of healthy nutrition of the population for the period till 2020», «Strategy of development of physical culture and sports in the Russian Federation for the period till 2020» and other documents. The experience of socio- economic development of leading countries shows that the transition to a qualitatively new level of economy associated with the intensive mobilization of sources of growth, especially with the growing importance of using highly qualified personnel and the introduction of the evaluation system of vocational qualifications. Currently there are many forms of support for professional level performers of services. A key instrument for the formation of professional requirements to the specialists, workers, artists, etc. are of professional standards. Developing market processes in the field of services for the modeling and design of apparel, fur, leather, knitwear for in- dividual orders and the impact of professional community allow us to state that due to competition the quality of services increases significantly, and a key criterion in assessing the quality is the qualification of executors. Foreign and domestic experience shows that in the current conditions of socioeconomic development, develop- ment of professional standards «Specialist in modeling and designing sewing, fur, leather, knitwear for individual orders» becomes extremely important. The development of professional standards will take into account the spe- cifics of the actual services for the modeling and design of apparel, fur, leather, knitwear for individual orders to reflect the contemporary activities of a specialist in the field of fashion and beauty. The professional standard will be fully and clearly describe the requirements for specialists, to give an indication of the set of normative documents, regulating this activity.

scholarly journals Positive practices of the catering industry of the Russian Federation in the COVID-19 pandemic

2021 ◽  
pp. 101-108
Author(s):  
E. V. Burdenko ◽  
G. V. Korolev
Keyword(s):  
Russian Federation ◽  
New Technologies ◽  
Statistical Data ◽  
The Public ◽  
Vending Machines ◽  
Catering Industry ◽  
The Russian Federation ◽  
Public Catering ◽  
Positive Practices ◽  
The Impact

The novelty of the study is the generalization and analysis of statistical data obtained as a result of various sociological and scientific studies on the impact of the COV-ID-19 pandemic on the activities of the public catering sector in the Russian Federation. The authors carried out a study of positive practices that allowed the industry enterprises to continue to operate in self-isolation and improve financial results with the easing of restrictions. Among them are simplified terms for renting premises; sale of finished products by delivery to the direct consumer or pickup; non-standard formats of catering enterprises; restoration of demand for catering; application of new technologies in the process of cooking; introduction of vending machines in the catering industry; cooperation of catering enterprises with the tourism business.

PROSPECTS FOR THE ECOTOURISM DEVELOPMENT IN ZABAIKALSKY NATIONAL PARK

2017 ◽  
pp. 92-102
Author(s):  
Елена ВОРОБЬЕВСКАЯ ◽  
Elena VOROBYEVSKAYA ◽  
Надежда ТУЛЬСКАЯ ◽  
Nadezhda TULSKAYA ◽  
Наталья СЕНИНА ◽  
...  
Keyword(s):  
Russian Federation ◽  
National Park ◽  
Ecological Capacity ◽  
Significant Potential ◽  
Different Types ◽  
The Russian Federation ◽  
High Level ◽  
Natural Settings ◽  
The Impact ◽  
Natural Territory

The Russian Federation has developed network of different natural protected territories and significant potential for ecotourism development. Ecotourism should be considered as a priority type of tourism for Baikal natural territory. Zabaikalsky National Park is one of the few reserves in Russia, which in its natural settings fully meet the UNESCO criteria. The recreation nature use is developing rapidly in the park in the last ten years. Tourism is often spontaneous. Such development with the lack of organizational events caused several problems associated with the disruption of ecosystems. There is no organized and equipped routes, including ecological routes, where the tourists could explore the landscapes and components of the park. It’s necessary to equip the most popular areas of the park and to develop routes for of different types of tourists to reduce the recreational digression in the most popular tourist places. Any offers of nature protected territories development must correspond to the ecological capacity of natural objects, which depends on a set of parameters. The authors offer several actions to develop ecotourism in one of the most popular area “Monakhovo – Zmeevaya bay” to provide the high level of safety and comfort of eco-routs and to minimize the impact on nature.

EFFECTIVE MARKETING TECHNIQUES FOR FINANCIAL SERVICES IN THE CONTEXT OF DIGITALIZATION: PROSPECTS AND PROBLEMS

2020 ◽  
Vol 4 (12) ◽  
pp. 88-91
Author(s):  
N. S. BATANOV ◽  
Keyword(s):  
Russian Federation ◽  
Financial Services ◽  
New Technologies ◽  
Digital Economy ◽  
Growth Potential ◽  
Financial Systems ◽  
Rapid Pace ◽  
The Subject ◽  
The Russian Federation ◽  
The Impact

Recently, new technologies have been developing at a rapid pace. Technological processes have an impact on all sectors of the economy and social activities of the country. Therefore, the issue of transformation of the Russian and world economies is relevant in connection with the increasing digitalization of the country. The subject of this article is the impact of the digitalization of the economy on financial systems and markets. The article shows the growth potential of the digital economy. The boundaries and contradictions of the digital economy are determined, and the article provides the features of the formation of the digital economy in the Russian Federation.

scholarly journals Corruption as a Threat to the Economic Security of the Country

2019 ◽  
pp. 995-1004
Author(s):  
Irina V. Chistnikova ◽  
Marina V. Antonova ◽  
Elizaveta G. Serova ◽  
Igor A. Sklyarenko ◽  
Elena S. Alyokhina
Keyword(s):  
Russian Federation ◽  
Negative Impact ◽  
Economic Security ◽  
Transparency International ◽  
State Institutions ◽  
Progressive Development ◽  
The Russian Federation ◽  
Security Indicators ◽  
High Level ◽  
The Impact

The article analyzes the current level of corruption as a threat to Russia’s economic security. By the method of generalization of the provisions of the legislation, the features of corruption in Russia in the context of economic security are studied, the characteristic of corruption crimes is given. The dynamics of the corruption perception Index in the Russian Federation for 2015-2017 published by Transparency International is studied. Economic and statistical methods of data processing and analysis studied the indicators of corruption in Russia in 2015-2017 on the basis of official data. The value of damage to the country’s economy from corruption is revealed. The dynamics and structure of penalties for corruption crimes in Russia in 2015-2017 are studied on the basis of the generalization of data of the General Prosecutor’s office and Judicial Department at the Supreme court of Russia. Based on the calculation and analysis of the economic security indicators of the Russian Federation for 2015-2017, the impact of corruption on the economic security of the country is assessed. The level of economic security in the country under the influence of the mechanism of corruption is revealed. Methods of positive and normative approaches, abstract-logical and systemic approaches have revealed the directions of the negative impact of corruption on the economic security of the country. The mechanism of influence of corruption on economic security of Russia is presented by graphic method. The social danger of corruption in Russia is that it has a destructive, destabilizing effect on all state institutions and impedes the progressive development of the global legal order. The public danger of corruption is also linked to its latent nature. Corruption has a significant scale that threatens the economic security of Russia, but its real level is almost impossible to establish. Data on corruption in cases registered in the Prosecutor’s office and the judiciary, as well as international expert agencies, allow us to state a high level of corruption in Russia.

scholarly journals Development of information technologies in the structure of tax authorities of the Russian Federation

2018 ◽  
Author(s):  
Галина Крохичева ◽  
Galina Krohicheva ◽  
Елена Сидоренко ◽  
Elena Sidorenko ◽  
Чжень Тан ◽  
...  
Keyword(s):  
Electronic Commerce ◽  
Russian Federation ◽  
Information Technologies ◽  
New Technologies ◽  
Digital Transformation ◽  
Tax Administration ◽  
Tax Structure ◽  
Government Relations ◽  
The Russian Federation ◽  
Legal Entities

Most discussions on the digitalization of the economy are aimed at introducing new technologies, programs, government relations with citizens and the digital transformation of various spheres of society. In the framework of the tax structure of the Russian Federation regarding the aspects of digitalization, the issues of taxation of electronic commerce and tax administration with the use of new technologies and the interaction of individuals and legal entities with tax authorities in the digital mode are touched upon.

The Random Forest Method in Research of Impact of Macroeconomic Indicators of Regional Development on Informal Employment Rate

2020 ◽  
Vol 27 (6) ◽  
pp. 37-55
Author(s):  
E. V. Zarova ◽  
E. I. Dubravskaya
Keyword(s):  
Random Forest ◽  
Regional Development ◽  
Russian Federation ◽  
Regional Level ◽  
Informal Employment ◽  
Macroeconomic Factors ◽  
Random Forest Method ◽  
Macroeconomic Indicators ◽  
The Russian Federation ◽  
The Impact

The topic of quantitative research on informal employment has a consistently high relevance both in the Russian Federation and in other countries due to its high dependence on cyclicality and crisis stages in economic dynamics of countries with any level of economic development. Developing effective government policy measures to overcome the negative impact of informal employment requires special attention in theoretical and applied research to assessing the factors and conditions of informal employment in the Russian Federation including at the regional level. Such effects of informal employment as a shortfall in taxes, potential losses in production efficiency, and negative social consequences are a concern for the authorities of the federal and regional levels. Development of quantitative indicators to determine the level of informal employment in the regions, taking into account their specifics in the general spatial and economic system of Russia are necessary to overcome these negative effects. The article proposes and tests methods for solving the problem of assessing the impact of hierarchical relationships on macroeconomic factors at the regional level of informal employment in constituent entities of the Russian Federation. Majority of the works on the study of informal employment are based on basic statistical methods of spatial-dynamic analysis, as well as on the now «traditional» methods of cluster and correlation-regression analysis. Without diminishing the merits of these methods, it should be noted that they are somewhat limited in identifying hidden structural connections and interdependencies in such a complex multidimensional phenomenon as informal employment. In order to substantiate the possibility of overcoming these limitations, the article proposes indicators of regional statistics that directly and indirectly characterize informal employment and also presents the possibilities of using the «random forest» method to identify groups of constituent entities of the Russian Federation that have similar macroeconomic factors of informal employment. The novelty of this method in terms of research objectives is that it allows one to assess the impact of macroeconomic indicators of regional development on the level of informal employment, taking into account the implicit, not predetermined by the initial hypotheses, hierarchical relationships of factor indicators. Based on the generalization of the studies presented in the literature, as well as the authors’ statistical calculations using Rosstat data, the authors came to the conclusion about the high importance of macroeconomic parameters of regional development and systemic relationships of macroeconomic indicators in substantiating the differentiation of the informal level across the constituent entities of the Russian Federation.

A New Step in the Study of the History of the Russian Prosecutor’s Office

2019 ◽  
pp. 94-98
Keyword(s):  
Russian Federation ◽  
Russian Empire ◽  
Practical Significance ◽  
History Of ◽  
The Russian Federation ◽  
The Russian Empire ◽  
High Level ◽  
The University

The paper is a review on the textbook by A. V. Yeremin, «The History of the National Prosecutor’s office» and the anthology «The Prosecutor’s Office of the Russian Empire in the Documents of 1722–1917» (authors: V. V. Lavrov, A. V. Eremin, edited by N. M. Ivanov) published at the St. Petersburg Law Institute (branch) of the University of the Prosecutor’s office of the Russian Federation in 2018. The reviewers emphasize the high relevance and high level of research, their theoretical and practical significance. The textbook and the anthology will help the students increase their legal awareness, expand their horizons.

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