scholarly journals TRANSFORMATION OF THE TAX SYSTEM IN THE CONTEXT OF DIGITALIZATION OF THE RUSSIAN ECONOMY AS A KEY TOOL ECONOMIC RECOVERY FROM RECESSION

Author(s):  
Дмитрий Анатольевич Артёменко ◽  
Людмила Александровна Василенко

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.

2019 ◽  
pp. 89-95 ◽  
Author(s):  
E. L. Gulkova ◽  
M. V. Karp ◽  
M. V. Tipalina

The issues of changing the tax system of the Russian Federation, the system of tax control under the influence of digital technologies have been examined. Electronic government services in the field of taxation, as well as the prospects and directions for the further development and expansion of electronic services used for taxpayers and tax authorities have been considered. The problems of taxation of operations with cryptocurrencies and their tax regulation have been touched upon. Conclusions have been formulated to improve the efficiency of taxation and tax control in the transition to a digital economy.


2021 ◽  
Vol 9 (1) ◽  
pp. 226-230
Author(s):  
Andrey Minakov ◽  
Aleksandr Suglobov

Currently, digital technologies have a significant impact on business. In this connection, special attention should be paid to the management of processes associated with the introduction of the latest technological solutions in various areas of the enterprises ' activities. New technologies are emerging, such as cloud computing, communication platforms, data analytics, big data, automation, robotics, artificial intelligence, machine learning, virtual reality, and even 3D printing, which are opening up new opportunities for businesses. Digitalization of the business allows you to increase the productivity of activities, quickly adapt to changes in the external environment, build effective interaction with consumers and suppliers, etc. In recent years, the development of the digital economy in Russia has been observed, but its level in comparison with the leading countries is insufficient. The digitalization of business is hampered by a number of problems: insufficient knowledge and internal resistance of staff, management's fears of getting a low return on investment, lack of finance, lack of necessary infrastructure, and cyber-crime. The purpose of the study is to develop recommendations for improving business management in the digital economy. Research objectives: to study the concept of digital economy, the essence of digital technologies and digital transformation, characteristics of digital transformation, features of digitalization, current trends in digital solutions for individual industries, to analyze the digitalization of business in the Russian Federation for 2019-2020, to identify development problems, to develop recommendations for improving the level of digitalization of business in the Russian Federation. Practical significance. The materials of the article are of practical value for the implementation of the digital transformation of business in the Russian Federation.


Author(s):  
N.V. RASSKAZOVA ◽  

The problems of the digital economy development are central, since the introduction of digital technologies in the reproduction process provides for increased efficiency and reduced production costs. This fact encourages the development of digital platforms and mechanisms that allow to accelerate the process of interaction between different actors and reduce the transaction costs of coordinating economic interests at the micro and macro levels, which will eventually lead to economic growth. In this regard, the problem of digitalization of the Russian economy and its branches is relevant.


Author(s):  
S. Popova ◽  
E. Titova

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.


2020 ◽  
Vol 3 (11) ◽  
pp. 93-97
Author(s):  
O. B. DIGILINA ◽  
◽  
P. ALEKSASHIN ◽  

This article discusses the problems and prospects of the introduction of digital technologies in the activities of state authorities of the Vladimir region. The most acute problems of the implementation of the program “Digital Economy of the Russian Federation” in the region, the authors attribute: the inefficiency of the training system for the implementation of digital economy projects; low availability of communication services, relative to the average Russian value; a significant gap in the level of technological development of various sectors of the region’s economy. To solve these problems in the Vladimir region, a unified digital platform was developed, which will significantly increase the efficiency of the activities of state authorities, as well as a number of regulatory legal acts that are analyzed in this article have been adopted.


2019 ◽  
Vol 29 (3) ◽  
pp. 1521-1541 ◽  
Author(s):  
V. S. Litvinenko

Abstract This article describes the impact of the global digital economy on the technological development of the mineral sector in the world. Due to the different specifics of the legislative bases of the investigated regions, such as the USA, China, EU, and Africa, the development of digital transformation is presented on the example of the Russian Federation in the context of world trends. The article presents an analysis of the possibilities of using straight-through digital technology in prospecting, design, development, and use of mineral resources. It describes a structure promoting the development of applied digital technology through research–education centers and international competence centers. This structure would allow forming the new competencies for personnel working in the digital economy. The underfunding of the information and computing infrastructure could be a significant challenge to the digital transformation of the economy. Creating the conditions for a reliable and secure process of generating, storing, and using data is the basis for protection from the cybersecurity hazard that could act as a brake on technology advancement. This article discusses the organizational and technological priorities of the development of the mineral resource sector on the example of the Russian Federation. The challenges for the mineral resource complex resulting from global changes can be taken on through technological changes of the industry. The article gives a thorough description of issues related to technological developments in the raw materials sector, oil refining industry, development of integrated and advanced mineral processing systems, and the use of household and industrial wastes. The research presents basic technology contributing to sustainable development, starting from exploration and production forecasting and up to sustainable planning and distribution of material and energy resources based on real-time data. It also pays special attention to the possibilities of creating digital platforms for the mineral sector. Digital integration, combining research areas, personnel, processes, users, and data will create conditions for scientific and technological achievements and breakthroughs, providing scientific and economic developments in related industries and, above all, in the global mineral and raw materials market.


2021 ◽  
Vol 274 ◽  
pp. 10003
Author(s):  
Olga Maksimchuk ◽  
Elena Maznitsa ◽  
Larisa Chizho

The conditions of the digital economy dictate new challenges in order to correct structural imbalances; answers to these challenges are possible in the format of innovations. Since the beginning of the pandemic, it has become even more obvious that enterprises that have actively introduced innovations, in particular digital technologies and products, have become successful players in all markets. And tax stimulation has always been the most effective tool for innovation in economic activity.The purpose of this study is to substantiate the role of tax potential in stimulating the effectiveness of innovation in the digital economy. The object of research is the tax potential of the territory. The subject of the research is tax stimulation for the efficiency of innovation in the digital economy. The article presents the advantages and disadvantages of the existing tax system for stimulating innovation in Russia, the tax benefits as the main tool for stimulating innovation in the Russian Federation, the proposals for improving legislation on taxes and fees.


Author(s):  
Yu.A. Pavlova ◽  
◽  
N.K. Izteleuova ◽  
V.V. Shabanova ◽  
N.I. Galiullina ◽  
...  

The article analyzes trends in the development of digitalization of the economy of the Russian Federation and the Republic of Kazakhstan; reveals the regional aspect of the state of digital transformation of the Russian economy; examines the correlation of the digital economy of the Russian Federation and the Republic of Kazakhstan. Digital transformation of the economy, and in particular the bilateral cooperation plan between the Ministry of industry and trade of the Russian Federation and the Ministry digital development, defense and aerospace industry of Kazakhstan in the field of industrial and scientific-technical cooperation, promotes more effective engagement of countries in all regions. In the sphere of building a digital economy, cooperation between countries can have an emergent effect. An important component of the transition to the digital economy is the exchange of experience and accumulated knowledge at the interstate level. Russia and Kazakhstan, as strategic partners, have many points of contact in the field of digital economy. The authors noted the need for an integrated approach to the digital economy development in Russia and Kazakhstan, both at the microeconomic and at the macroeconomic level, the features of the digital economy in the Russian Federation and the Republic of Kazakhstan, the basic characteristics of the directions of the state support in the field of digital economy, as well as the criteria of selection of projects, explored the actors involved in the creation of the digital economy, able to organize meetings of various institutions, ready to implement advanced information and communication solutions in various spheres of life. The paper analyzes the areas of cooperation between the Russian Federation and the Republic of Kazakhstan on the development of information and digital technologies. Both in Russia and Kazakhstan, serious work is being done in the field of digitalization, programs have been adopted at the state level, and detailed schemes for moving the economy into a digital future are being developed. The creation of infrastructure for the digital economy implies a constant exchange of experience, the creation of a common digital agenda, to ensure technological compatibility of the two countries' actions. Digital transformation requires people who have a clear understanding of how to integrate new digital methods and processes into existing ways of working. Key words: digital economy, e-management, digital players, Russia, Kazakhstan, transactions, information, technology, infrastructure, digitalization, Internet commerce, digital revolution, big data, technological innovation, innovation industry, information and communication technologies.


2021 ◽  
Vol 14 (1) ◽  
pp. 223-239
Author(s):  
S. A. Shapiro ◽  
A. B. Veshkurova ◽  
R. R. Lukyanova ◽  
O. V. Nikonova

This work considers the main approaches to improving the process of teaching students of management specialties of higher education in the context of the introduction of digital technologies. The results of the study of students’ priorities regarding the form and presentation of the studied material are shown, their analysis and interpretation are described. The conclusions of the author’s team on the trends and prospects for digitalization of the higher management education system in the Russian Federation were made.


Author(s):  
Anna Lowry

AbstractThis chapter focuses on the state program “Digital Economy of the Russian Federation” (2017) and its subsequent transformation into the national project (2018) to be implemented from 2018 to 2024. It examines the effectiveness of the government’s strategy in this area and provides an analysis of the program’s content in terms of its main objectives and mechanisms of implementation, drawing on the constructive criticism of the program in the literature. It also reviews the history of the development of the program, main actors involved in its design and implementation, and the nature of the decision-making process.


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