scholarly journals TRANSFORMATION OF THE RUSSIAN TAX SYSTEM IN THE CONTEXT OF ESTABLISHMENT OF THE DIGITAL ECONOMY

2019 ◽  
Vol 1 (7) ◽  
pp. 118-124 ◽  
Author(s):  
E. Kirova ◽  
N. Morozova ◽  
A. Bezverkhiy
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Business Models ◽  
Digital Economy ◽  
Controversial Issues ◽  
Tax System ◽  
Economic Relations ◽  
Analysis And Synthesis ◽  
Modern Business ◽  
The Russian Federation

The controversial issues of a new approach to solving the problem of transformation of the tax system of the Russian Federation in the context of establishment of the digital economy have been considered. The problems of converting the tax system of the Russian Federation in digital reality and search for approaches to their solution have been identified. The methods of systematic approach, analysis and synthesis, as well as abstraction and generalization have been used. Due to the use of modern business models, carrying- out business activities without registration and the actual presence in the country, tax risks of tax evasion are increasing. The conclusions have been made about the need to identify new emerging economic relations and their legal consolidation, development and implementation of effective tax policy, and on its basis the transformation of the tax system.

A methodology for computing and assessing the transport accessibility index: The Russian Federation subjects case study

2020 ◽  
Vol 26 (11) ◽  
pp. 2410-2426
Author(s):  
A.N. Savrukov ◽  
N.T. Savrukov
Keyword(s):  
Russian Federation ◽  
Geographical Location ◽  
Cost Benefit ◽  
Spatial Development ◽  
Economic Effects ◽  
Economic Agents ◽  
Economic Relations ◽  
Transport Accessibility ◽  
Analysis And Synthesis ◽  
The Russian Federation

Subject. This article examines the set of economic relations and problems emerging within the spatial development of settlements and constituent entities of the Russian Federation. Objectives. The article aims to develop key indicators and methods for assessing transport accessibility, potential market capacity, taking into account socio-economic characteristics, geographical location and the level of connectivity of areas. Methods. For the study, we used the methods of economic, statistical analysis and synthesis, comparison, and the k-means method. Results. The article proposes a system of cost-benefit equations for economic agents, and criteria, and a methodology for assessing the Transport Accessibility Index. Based on the clustering of Russian subjects by k-means, the article describes four groups of regions by level of transport accessibility. Conclusions and Relevance. The practical use of the approach presented to assess the Transport Accessibility Index will help form the basis for management decisions aimed at improving efficiency in the planning of spatial development and assessing the socio-economic effects of the proposed measures. The developed Transport Accessibility Index should be used as part of the analysis and monitoring of the effectiveness of infrastructure expenditures affecting changes in the transport accessibility of settlements within individual regions (municipalities).

ORGANIZATION OF THE ACTIVITIES OF THE TAX CONTROL BODIES ON IDENTIFICATION AND PREVENTION OF EVASION FROM THE PAYMENT OF TAXES (ON THE EXAMPLE OF THE REPUBLIC OF NORTH OSSETIA – ALANIA)

2021 ◽  
Vol 2 (5) ◽  
pp. 62-68
Author(s):  
O. T. KOZAEVA ◽  
◽  
A. N. BOLOTAEVA ◽  
D. V. GOGICHAEVA ◽  
◽  
...  
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Economic Security ◽  
Tax System ◽  
Economic Problems ◽  
Highly Efficient ◽  
Strong State ◽  
The Russian Federation ◽  
The Republic ◽  
North Ossetia

The article is devoted to the study of the features of the organization of control over tax evasion (on the example of the Republic of North Ossetia-Alania). The main dangers for the tax system of the Russian Federation are identified. It is concluded that the efficiency of the state's tax system is one of the main indicators of its economic security. A highly efficient tax system with a well-established mechanism of tax control is a mandatory component in the formation of a strong state characterized by sovereignty, independence, the ability to defend itself and the means to solve socio-economic problems.

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.

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.

scholarly journals ORGANIZATION OF TAX CONTROL IN THE RUSSIAN FEDERATION

2021 ◽  
Vol 7 (4(44)) ◽  
pp. 5-6
Author(s):  
Albina Bulatovna Tsarbaeva
Keyword(s):  
Russian Federation ◽  
Tax Evasion ◽  
Tax Policy ◽  
Tax System ◽  
The Russian Federation ◽  
Rule Making

The article discusses the principles of building a tax system, the content of tax policy, characterizes taxation in modern Russia. As well as the forms of tax control in the Russian Federation and tax evasion. Topical issues of rule-making activity in this area are analyzed.

scholarly journals Designing the single knowledge space based on network-centric information infrastructure in the modern age of digital economy development (Annual paper presented to the Fourth World Professional Forum «Crimea-2018»)

2018 ◽  
pp. 3-75 ◽  
Author(s):  
Yakov Shrayberg
Keyword(s):  
Online Education ◽  
Information And Communication Technologies ◽  
Russian Federation ◽  
Information Infrastructure ◽  
Digital Economy ◽  
The Internet ◽  
Digital Information ◽  
Economic Relations ◽  
The Russian Federation

Traditionally, the annual report opens the World Professional Crimea Forum. Primarily, the speaker focuses on the concept of digital economy interpreted as the economic relations system based on the digital information and communication technologies. The Program “Digital economy of the Russian Federation” is reviewed. Several concepts, e. g. bitcoin and blockchain, Industry 4.0, New Internet, etc., are defined. The current problems of the Internet are examined, in particular, the lack of the single management and development center. The statistical data on the profile and involvement of the internet users is reported. Special attention is given to using Internet in Russia and the related problem of copyright in Russia and worldwide. The role of open access in building the knowledge environment and the role of the main contributors to the process, namely, publishers, libraries, educational institutions, are emphasized. Online education and accessible seamless education environment are specified as the main trends in education, The key vectors of developing knowledge content and its application in the digital environment are defined, these are: inclusiveness, artificial intelligence and green (sustainable) libraries, etc. The current situation in the global book market is evaluated on the basis of the results of the London Book Fair 2018. The project “The modern digital educational environment in the Russian Federation” is examined along with the projected results. The role of the National Electronic Library as the major innovative library project and the national information system is emphasized. The author concludes that the libraries of the future become an essential part of the national and global information infrastructure.

scholarly journals CONTROVERSIAL ISSUES OF SUBSUMPTION OF MALFEASANCE

2018 ◽  
Vol 2 (2) ◽  
pp. 64-69
Author(s):  
Evgeny Evgenyevich Zabuga
Keyword(s):  
Supreme Court ◽  
Russian Federation ◽  
Criminal Code ◽  
Point Of View ◽  
Controversial Issues ◽  
Scientific Methods ◽  
Legal Method ◽  
Analysis And Synthesis ◽  
Scope Of Application ◽  
The Russian Federation

The subject. The article deals with subsumption of malfeasance, judicial characterization of such white-collar crimes.The purpose of the paper is to answer the question of admissibility of qualification of ho-mogeneous actions of a person according to two separate art. 285 and 286 of the Criminal Сode of the Russian Federation.The methodological basis of the research includes general-scientific methods (analysis and synthesis, system-structural approach) as well as academic methods (formal-legal method, method of interpretation of normative legal and judicial acts).Results and scope of application. Within the meaning of paragraph 15 of the Resolution of Plenum of Supreme Court of the Russian Federation, it is absolutely clear that legal actions of an official, which were not caused by official necessity, must be qualified under art. 285 of the Criminal Code of the Russian Federation.Not only legally, but even from the point of view of ordinary logic, the qualification of ho-mogeneous actions by different criminal law norms is unacceptable.Due to the fact that art. 286 of the Criminal Code of the Russian Federation is not a crime of corruption by its characteristics, art. 285 of the Сriminal Сode of the Russian Federation cannot be regarded as a special case of abuse of power.Conclusions. This is unacceptable to qualify the homogeneous actions of a person according to two separate articles – art. 285 and 286 – of the Criminal Сode of the Russian Federation. It is necessary to add the Resolution of Plenum of Russian Supreme Court from October 16, 2009, No. 19 by the provisions more specifically delimiting qualification of malfeasance crimes according to art. 285 and 286 of the Criminal Сode of the Russian Federation.

scholarly journals THE ESSENCE OF THE TRANSPORT TAX, ITS PLACE AND ROLE IN THE TAX SYSTEM OF THE RUSSIAN FEDERATION

2020 ◽  
Vol 7 (4) ◽  
pp. 56-60 ◽  
Author(s):  
Sergei Simonov
Keyword(s):  
Small Business ◽  
Russian Federation ◽  
Legal Framework ◽  
Property Taxes ◽  
Comparison Analysis ◽  
Tax System ◽  
Analysis And Synthesis ◽  
The Russian Federation ◽  
Tax Benefits ◽  
Current Mechanism

Introduction: Transport tax is one of the three property taxes paid by legal entities and individuals on property that they own. The article considers the current mechanism for collecting transport tax on the territory of the Russian Federation, since the transport tax is one of the sources of replenishment of the budgets of the subjects of the Russian Federation. The article examines the existing legal framework in terms of transport tax in Russia. The article summarizes the accumulated Russian and foreign experience in the field of transport tax taxation. The article deals with the problems of calculating the transport tax and possible ways to solve them. Materials and methods: in order to study the features of the mechanism of calculation and payment of transport tax separately and in combination with other taxes, methods were used: observation, comparison, analysis and synthesis, study and generalization. Results: according to the results of the study, conclusions were made about the problems in the field of: determining the object of taxation; the procedure for calculating tax; the correctness of using tax benefits; in filling out a tax return, etc. Discussion: the research suggests that the distribution of transport tax among taxpayers should take into account their ability to pay and differences in income, but at the same time provide a sufficient amount of funds coming to the budget, and be easy to administer. This tax belongs to the category of property, and, therefore, it must take into account the possible difference in the value of the property. Conclusion: the article substantiates the idea that the promotion of small business, as one of the directions of the tax policy of the state, should most fully take into account the characteristics of certain categories of taxpayers.

scholarly journals THE OPERATION OF COMPANIES IN THE CONDITIONS OF THE DIGITAL ECONOMY

2018 ◽  
Author(s):  
Галина Крохичева ◽  
Galina Krohicheva ◽  
Елена Сидоренко ◽  
Elena Sidorenko ◽  
Татьяна Побиванец ◽  
...  
Keyword(s):  
Electronic Commerce ◽  
Russian Federation ◽  
Social Life ◽  
Industry 4.0 ◽  
Digital Economy ◽  
Great Emphasis ◽  
State Control ◽  
Economic Relations ◽  
The Social ◽  
The Russian Federation

The digital economy in the Russian Federation as an independent structure began to form and develop not so long ago, but it is aimed at all spheres of society. The state places great emphasis on the development of this form of economic relations. The Industry 4.0 project shows us the scale of the digital economy in Russia. We can say that this is a full-fledged transition of the functioning of society’s life to the technological sphere. The purpose of digitalization is to automate all spheres of society, improve the social life of the population, simplify state control over the circulation of funds in the country, and more. Therefore, with the development of digitalization, it is important to identify the characteristics of enterprises in the aspects of electronic commerce.

Adjustments to the Tax Code of the Russian Federation: in the Interests of the Breakthrough Development of the Economy

Auditor ◽  
2018 ◽  
Vol 4 (6) ◽  
pp. 3-10
Author(s):  
Е. Смирнов ◽  
E. Smirnov
Keyword(s):  
Russian Federation ◽  
Federal Law ◽  
Short Term ◽  
Tax System ◽  
Economic Relations ◽  
Optimal Balance ◽  
Balance Of Interests ◽  
The Russian Federation ◽  
Made In

Adjustments made in the Tax Code of the Russian Federation by Federal Law No. 335-FZ of November 27, 2017 are aimed at further improving the country’s tax system in line with the state’s eff orts to the breakthrough development of the economy in the short term and create an optimal balance of interests of economic relations participants.

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