scholarly journals TRANSFORMATION OF THE DIGITAL ECONOMY INTO THE NATIONAL TAX SYSTEMS OF FOREIGN COUNTRIES

2020 ◽  
pp. 38-51
Author(s):  
Oksana M. Makhalina ◽  
◽  
Victor N. Makhalin ◽  
Keyword(s):  
Business Models ◽  
Digital Economy ◽  
Negative Consequences ◽  
Tax Base ◽  
Free Competition ◽  
Tax Legislation ◽  
Foreign Countries ◽  
International Projects ◽  
National Tax ◽  
The Impact

The relevance of this article is due to the practical purpose of studying the foreign experience of taxation with a view to further use in the process of improving the Russian mechanism of the tax system. Existing differences in tax legislation in many countries allow international corporations to use a variety of ways to avoid paying enough taxes. The organization for economic cooperation and development (OECD) has been fighting such corporate tax crimes for several years, but has not always offered solutions that address the potential negative consequences for developing countries. To this end, the BEPS plan was developed in 2013 and finally adopted in 2015. It is a list of OECD measures to counteract the erosion of the tax base and the removal of multinational companies from taxation. The article considers international projects based on global monitoring the tax services of various States and current trends in the development and improvement of the tax administrating in accordance with the requirements of the BEPS plan and the digital economy. Those measures are presented in the article as a system for adapting the tax service to new ways of doing business based on the developing digital economy. At the same time, two issues of tax adaptation are solved. First, how to determine the tax presence in a given tax jurisdiction. Second, what is the role of the data and users and their dependence on intangible assets that characterize new digital business models, how and where the final product or service is created. In conclusion, the authors formulate recommendations for the organization of effective and efficient taxation of participants in the production process in the digital economy: it is necessary to secure taxpayers against unnecessary costs associated with tax administrating; the introduction of a fair approach to economic entities over a proportional tax burden; promote legal and regulatory certainty; comply with the principles of free competition in the absence of whatsoever protectionist measures on the part of the state; mitigate the impact on countries with weak economies.

scholarly journals The impact of digital economy on the transformation of the labor market and forming new business models

2018 ◽  
Vol 11 (3) ◽  
pp. 296-304
Author(s):  
M. A. Izmailova
Keyword(s):  
Labor Market ◽  
Technological Progress ◽  
Business Models ◽  
Digital Economy ◽  
Digital Transformation ◽  
The State ◽  
Temporary Increase ◽  
Negative Consequences ◽  
The Impact

The beginning of the XXI century is marked by the advent of the digital economy. In order to achieve the expected results from the digital revolution in economic and social terms, it is necessary to develop a mechanism for managing the digital transformation of the economy, in the implementation of which representatives of all stakeholders must take an active part: the state, business, education system, civil society. There are quite a lot of forecasts of negative consequences of the fourth industrial revolution, namely its latest technological achievements – robotics, digitalization, artificial intelligence, etc. – on the state of employment in the labor market on the scale of a single country and the entire global space. The constructive dialogue of the participants in the digital transformation should be based on the analysis of the impact of technological progress on employment in several aspects: short – term – temporary increase in unemployment due to the discrepancy between the structure of demand and the structure of labor supply; long-term-on the progressive reduction of demand for labor due to its technologization. The article focuses on the need for high-quality training of qualified personnel, demanded by the labor market and the real sector of the economy, the relevance of competencies which will be maintained in the long term. The author emphasizes that at the same time that technological progress leads to the elimination of «old» professions, it also dictates the need for the emergence of fundamentally new professions and the creation of new jobs, the effect of which can be significantly higher. The conducted research allowed to identify the prospects and possibilities of the technological transformation in the various sectors of the economy, at the same time stresses the need to undertake analysis of its economic feasibility in relation to the specific features of each company. The analysis of digital transformation of the industry has allowed to reveal new progressive business models, the axis of which are digital technologies.

Influence of social networks on business processes’ development

2020 ◽  
Vol 19 (12) ◽  
pp. 2225-2252
Author(s):  
E.V. Popov ◽  
V.L. Simonova ◽  
O.V. Komarova ◽  
S.S. Kaigorodova
Keyword(s):  
Social Networks ◽  
Social Media ◽  
Business Models ◽  
Business Processes ◽  
Digital Economy ◽  
Theoretical Understanding ◽  
Sales Channels ◽  
A Value ◽  
The Impact

Subject. The emergence of new ways of interaction between sellers and buyers, the formation of new sales channels and product promotion based on the use of digital economy tools is at the heart of improving the business processes. Social networks became a tool for development; their rapid growth necessitates theoretical understanding and identification of potential application in enterprise's business process digitalization. Objectives. We explore the role of social media in the digitalization of business processes, systematize the impact of social networks on business processes of enterprises in the digital economy. Methods. The theoretical and methodological analysis of social networks as a tool for digitalization of company's business processes rests on the content analysis of domestic and foreign scientific studies, comparison, generalization and systematization. Results. We highlight the key effects of the impact of social networks on the business processes of the company; show that the digitalization of business processes should be considered in the context of a value-based approach, aimed at creating a value through the algorithmization of company operations. We determine that social networks are one of the most important tools for digitalization of company's business processes, as they have a high organizational and management potential. We also systematize the effects of social media on company's business processes. Conclusions. We present theoretical provisions of the impact of social networks on business processes of enterprises, which will enable to model and organize ideas about the development of digital ecosystems and the formation of business models.

Risks of the Digitalization of Life of the Population and Ways of Decreasing Them

2021 ◽  
Vol 13 (4-1) ◽  
pp. 180-203
Author(s):  
Elena Stukalenko ◽  
Keyword(s):  
Quality Of Life ◽  
Digital Technologies ◽  
Well Being ◽  
Digital Economy ◽  
Digital Transformation ◽  
Negative Consequences ◽  
Short Period ◽  
The World ◽  
The Impact

Digital technologies, ubiquitous in our daily life, have radically changed the way we work, communicate, and consume in a short period of time. They affect all components of quality of life: well-being, work, health, education, social connections, environmental quality, the ability to participate and govern civil society, and so on. Digital transformation creates both opportunities and serious risks to the well-being of people. Researchers and statistical agencies around the world are facing a major challenge to develop new tools to analyze the impact of digital transformation on the well-being of the population. The risks are very diverse in nature and it is very difficult to identify the key factor. All researchers conclude that secure digital technologies significantly improve the lives of those who have the skills to use them and pose a serious risk of inequality for society, as they introduce a digital divide between those who have the skills to use them and those who do not. In the article, the author examines the risks created by digital technologies for some components of the quality of life (digital component of the quality of life), which are six main components: the digital quality of the population, providing the population with digital benefits, the labor market in the digital economy, the impact of digitalization on the social sphere, state electronic services for the population and the security of information activities. The study was carried out on the basis of the available statistical base and the results of research by scientists from different countries of the world. The risks of the digital economy cannot be ignored when pursuing state social policy. Attention is paid to government regulation aimed at reducing the negative consequences of digitalization through the prism of national, federal projects and other events.

Internet Technology-Based Tools Utilization in the Workplace of Contemporary Organizations

2009 ◽  
pp. 570-576
Author(s):  
Janusz Wielki
Keyword(s):  
Work Environment ◽  
Business Models ◽  
Small Degree ◽  
Digital Economy ◽  
Internet Technology ◽  
The Internet ◽  
Internal Work ◽  
New Business ◽  
The Impact ◽  
New Business Models

Currently there are many studies which deal with the impact of the Internet and Internet technology-based tools on organizations. Most of them are focused on such issues as the opportunities which have emerged with the development of the digital economy, possible new business models, establishing new kind of relations with customers, and security aspects. The impact of Internet technology-based tools on the internal work environment of organizations is an issue which is relatively rarely analyzed. Although more and more publications concerning this field are being released, they are only focused to a small degree on the challenges connected with the utilization, and, particularly, the misuse, of Internet technology-based tools in the workplace. Thus, this article is an attempt to deal with this issue in a more holistic way.

scholarly journals IMPACT OF A COMMON CORPORATE TAX BASE ON THE EFFECTIVE TAX BURDEN IN BELGIUM

2014 ◽  
Vol 15 (3) ◽  
pp. 530-543 ◽  
Author(s):  
Annelies Roggeman ◽  
Isabelle Verleyen ◽  
Philippe Van Cauwenberge ◽  
Carine Coppens
Keyword(s):  
European Commission ◽  
Size Effects ◽  
Tax Burden ◽  
Corporate Tax ◽  
Tax Base ◽  
Tax Harmonization ◽  
Tax Deductions ◽  
National Tax ◽  
The Impact ◽  
Insight Into

In March 2011, the European Commission launched a proposal for a Common Consolidated Corporate Tax Base (CCCTB). However, a Common Corporate Tax Base (CCTB), leaving consolidation and apportionment out of consideration, appears to be a more realistic proposition for corporate tax harmonization in Europe. Using the European Tax Analyzer (ETA), we simulate the impact of the CCTB on the effective tax burden in Belgium. The results show that the adoption of the CCTB increases the Belgian effective tax burden by 16%. This remarkable increase is mainly driven by the fact that national tax deductions are not allowed under CCTB. This study allows policymakers to gain insight into the size effects of certain corporate tax measures and contributes to the current discussion on corporate tax harmonization in Europe.

scholarly journals System analysis of digital economy virtualization processes

2021 ◽  
Vol 50 (2) ◽  
pp. 23-39
Author(s):  
Natalia A. Simchenko ◽  
◽  
Natalia V. Apatova ◽  
Oleg L. Korolev ◽  
◽  
...  
Keyword(s):  
System Analysis ◽  
Computer Network ◽  
Digital Economy ◽  
Educational Process ◽  
The Internet ◽  
Negative Consequences ◽  
Economic Activities ◽  
Digital Platforms ◽  
Scientific Results ◽  
The Impact

The virtualization of socio-economic processes is expressed in the development of various types of economic activities in the Internet computer network, acting as the infrastructure of the modern economic system, a catalyst for globalization processes, and the main means of communication between computers, information systems of various purposes and complexity, and people. The study of the theoretical and methodological problem of digital economy virtualization processes is due to the importance of determining the structure of virtualization as a set of interconnected industries, consumption, markets, and finance on the Internet. The elements of the system combine the types of economic activities, which include entrepreneurship on the Internet, as well as information and intellectual activities. The study of this problem was carried out using empirical methods of cognition of the structure of the system analysis of digital economy virtualization processes, along with the use of scientometric methods for reviewing the methodology of the educational process for training digital economy personnel and improving their qualifications as a precursor to the design of production processes, consumption, market and financial processes occurring in a digital environment. The conducted studies make it possible to obtain scientific results in the field of structuring the socio-economic processes of virtualization, namely: a dichotomy of virtualization processes in the digital economy is proposed, taking into account the factor of education; the positive and negative consequences of virtualization for the economy and society as a whole are identified. It was concluded in the course of the study that the system analysis of digital economy virtualization processes should be based on the development of the educational component and reflect the environment of virtualization processes, including digital platforms, which, first, form the global infrastructure of the world economy; second, they contribute to the development of entrepreneurship; third, they provide production, consumer, market and financial functions and corporate governance; fourth, they are a source of network externalities that create new social and economic problems. The prospect for further research is the development of a model for assessing the impact of the structure of virtualization processes on economic growth in the digital economy.

scholarly journals DIGITALISATION OF THE NATIONAL ECONOMY: ECONOMIC AND SOCIAL CONSEQUENCES

2020 ◽  
Author(s):  
Olha Pizhuk ◽  
◽  
Vasil Muraviov ◽  
Keyword(s):  
National Economy ◽  
Business Models ◽  
Digital Technologies ◽  
Value Added ◽  
Digital Economy ◽  
Digital Transformation ◽  
Social Consequences ◽  
Negative Consequences ◽  
Positive Effects ◽  
Wide Range

The article examines the positive effects and negative consequences of the digital transformation of the national economy in terms of waves of technological progress and the spread of innovation. It is determined that the development of the digital economy is the most obvious result of the wave-like nature of digitalization. A three-sector model of the digital economy is proposed, where the primary sector is its core and includes fundamental innovations (semiconductors, microprocessors), basic technologies (computers, telecommunications devices), stimulating infrastructure (Internet and telecommunications networks); the secondary sector includes services based on basic digital technologies, including digital platforms, mobile applications, and electronic payment systems; tertiary – a digital economy based on a wide range of digital products and services, including e-commerce and new activities or business models that are transformed as a result of digital technologies. A system of indicators has been formed that provides a quantitative interpretation of the economic and social consequences of the process of the digital transformation of the national economy. Such an assessment will help to understand the potential impact of digital transformation on economic growth, which is often uneven, both within the country and between countries with different levels of socio-economic development. This impact was considered in several parameters, including labor productivity, gross domestic product, value-added, employment, as well as for various components of the digital economy. Emphasis is placed on the fact that the net impact on the overall economy is difficult to assess mainly due to the imperfection of existing methods of assessing the digital economy. It was found that the most threatening consequences of the digital transformation are labor displacement, as the exponential change in technology leads to the use of robots, autonomous vehicles, sensors, artificial intelligence, the Internet of Things, changing the workflow towards greater flexibility with the predominant use of temporary labor. The types of work organizations that are likely to be part of the working ecosystem for at least the next 10 years are described.

scholarly journals The Critical Aspects of Value Migration from Volatile Business Models in the Digital Economy

2019 ◽  
Vol 5 (1) ◽  
pp. 84-97 ◽  
Author(s):  
Marek Jabłoński
Keyword(s):  
Business Model ◽  
Business Models ◽  
Stock Exchange ◽  
Digital Economy ◽  
Negative Consequences ◽  
Key Factors ◽  
Scientific Exploration ◽  
Migration Research ◽  
Warsaw Stock Exchange ◽  
Critical Aspects

Value is interdisciplinary and, in a broader context, is responsible for forming and bonding the expected configuration of the business model. A business model may allow for capturing value or losing it through inconsistency. It can capture value from customers and other stakeholders, such as investors. If a business model is consistent, then stakeholders believe in it and it attracts value. In practice, many business models are volatile, that is, unstable and highly susceptible to many factors, which make them incapable of ensuring success. This issue is an important area of scientific exploration, inasmuch as the issue of the volatility of business models and the associated negative consequences, in particular the migration of value, have been discussed to a limited extent. The article discusses the volatility of business models and its impact on value migration. Research into the volatility of companies operating in the digital economy listed on the alternative market of the Warsaw Stock Exchange has been presented. Key factors responsible for the volatility of business models of the companies surveyed have been shown in the context of value migration.

Digital Economy Transformation in Nexus With External and Social Sustainability

2022 ◽  
pp. 156-185
Author(s):  
Arif Budimanta Sebayang ◽  
Telisa Aulia Falianty ◽  
Firdha Anisa Najiya ◽  
Gusti Raganata
Keyword(s):  
Statistical Analysis ◽  
Regression Model ◽  
Environmental Sustainability ◽  
Digital Literacy ◽  
Co2 Emission ◽  
Business Models ◽  
Social Sustainability ◽  
Digital Economy ◽  
Mobile Cellular ◽  
The Impact

In response to Indonesia's accelerating digital use, this study aims to address challenges to implement digital business models and identify the impact of digital economy to external and social and environmental sustainability. This study uses desk study, descriptive statistical analysis, and quantitative regression model and qualitative information from discussion with relevant stakeholders. This study provides several important results. First, increase in mobile cellular subscription will lead to increase in inequality, while percentage of internet user to population has shown otherwise. Second, the study also found that technology has a possibility to affect environment since it could increase CO2 emission. The digital technology gives the pressure to increase balance of payment deficit. The recommendations include increasing digital access and digital literacy, developing pro-environment technology, and increasing the exports of digitally deliverable services.

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