TAX ADMINISTRATION IN THE DIGITAL ECONOMY: PROSPECTS FOR DEVELOPMENT

2021 ◽  
Vol 14 (1) ◽  
pp. 152-158
Author(s):  
Olga Valentinovna MANDROSHCHENKO ◽  
◽  
Sergey Valentinovich BOGACHOV ◽  
Keyword(s):  
Artificial Intelligence ◽  
Digital Technologies ◽  
Digital Economy ◽  
Pharmaceutical Market ◽  
Information Space ◽  
Tax Administration ◽  
Rfid Tags ◽  
Qr Codes ◽  
Online Sales ◽  
Leading Position

In the field of the use of digital technologies in tax administration, Russia occupies a leading position. The main results of the work of the Federal Tax Service of Russia in this direction are increasing tax collection, bringing business out of the shadows through the introduction of a system for controlling VAT refunds (ASK VAT-2), online sales registers, marking goods with RFID tags (fur market) and QR codes (pharmaceutical market), electronic offices of taxpayers. However, the prospects for the introduction of digital technologies in the field of tax administration are associated with the construction of the architecture of a single information space through the use of blockchain technologies and artificial intelligence, which is reflected in this article.

Prospects for Cooperation Between Russia and the Republic of Korea in the Fields of Big Data, Network and Artificial Intelligence for the Development of the Digital Economy

2021 ◽  
Vol 65 (8) ◽  
pp. 51-60
Author(s):  
Yujeong Kim
Keyword(s):  
Artificial Intelligence ◽  
Big Data ◽  
Large Scale ◽  
Technology Development ◽  
Technological Development ◽  
Digital Economy ◽  
Republic Of Korea ◽  
Data Network ◽  
Leading Position ◽  
The Government

Today, each country has interest in digital economy and has established and implemented policies aimed at digital technology development and digital transformation for the transition to the digital economy. In particular, interest in digital technologies such as big data, 5G, and artificial intelligence, which are recognized as important factors in the digital economy, has been increasing recently, and it is a time when the role of the government for technological development and international cooperation becomes important. In addition to the overall digital economic policy, the Russian and Korean governments are also trying to improve their international competitiveness and take a leading position in the new economic order by establishing related technical and industrial policies. Moreover, Republic of Korea often refers to data, network and artificial intelligence as D∙N∙A, and has established policies in each of these areas in 2019. Russia is also establishing and implementing policies in the same field in 2019. Therefore, it is timely to find ways to expand cooperation between Russia and Republic of Korea. In particular, the years of 2020and 2021marks the 30th anniversary of diplomatic relations between the two countries, and not only large-scale events and exchange programs have prepared, but the relationship is deepening as part of the continued foreign policy of both countries – Russia’s Eastern Policy and New Northern Policy of Republic of Korea. Therefore, this paper compares and analyzes the policies of the two countries in big data, 5G, and artificial intelligence to seek long-term sustainable cooperation in the digital economy.

scholarly journals Digital Economy and Anti-Corruption: New Digital Models

2019 ◽  
Vol 71 ◽  
pp. 03004
Author(s):  
E.L. Sidorenko ◽  
A.A. Lykov
Keyword(s):  
Artificial Intelligence ◽  
Big Data ◽  
Internet Of Things ◽  
Crime Prevention ◽  
Digital Technologies ◽  
Digital Economy ◽  
Digital Models ◽  
Research Results ◽  
Corruption Prevention

The authors of this paper consider promising areas of the corruption prevention using the latest digital technologies: Blockchain, Internet of Things, Artificial Intelligence and Big Data. The purpose of this research is the analysis of advantages of the digital economy development in terms of solving social problems and crime prevention. The authors also show functional digital models of the anti-corruption compliance are defined. In addition, the research results include the determination of some shortcomings of the proposed models associated with the imperfection of the current legislation.

DEVELOPMENT TENDENCIES OF THE DIGITAL ECONOMY

2021 ◽  
Vol 4 (4) ◽  
pp. 70-75
Author(s):  
Shoxida Mannonova ◽  
Keyword(s):  
Artificial Intelligence ◽  
Big Data ◽  
Internet Of Things ◽  
Digital Technologies ◽  
Educational Programs ◽  
Digital Economy ◽  
Skilled Labor ◽  
Professional Skills ◽  
Effective Use

The article analyzes the features of the digital economy, the ecosystem, the effective use of digital technologies in the development of the economy and current issues in this area, as well as the necessary skills of training for the digital economy, modern professions that will be needed in the near future.Keywords:digital economy, big data, artificial intelligence, nanotechnology, quantum technologies, Internet of things, ecosystem, personnel, professional skills, skilled labor, businessmodels, joint educational programs

scholarly journals BIG DATA AS AN ECONOMIC PHENOMENON: THEORETICAL AND METHODOLOGICAL SUMMARY

2021 ◽  
pp. 132-139
Author(s):  
M. Stashevskaya
Keyword(s):  
Artificial Intelligence ◽  
Machine Learning ◽  
Big Data ◽  
Economic Activity ◽  
Large Scale ◽  
Digital Technologies ◽  
Digital Economy ◽  
Descriptive Model ◽  
Back Ground ◽  
Definition Of

The article contains a study of existing views on the economic content of big data. From among the views, within which the authors define big data, the descriptive-model, utility-digital and complex-technological approaches are formulated. Against the back- ground of the large-scale spread of digital technologies (machine learning, cloud computing, artificial intelligence, augmented and virtual reality, etc.), functioning thanks to big data, the study of their economic essence is becoming especially relevant. As a result, it was found that the basis of economic activity in the digital economy is big data. The definition of big data as a resource of the digital economy is proposed.

scholarly journals Digital economy as a factor in increasing the competitiveness of countries and industries: a quantitative analysis

2021 ◽  
Vol 188 (3-4) ◽  
pp. 69-76
Author(s):  
Elena Sergushina ◽  
◽  
Dmitriy Leontyev ◽  
Oxana Kozhukalova ◽  
Irina Dambayeva ◽  
...  
Keyword(s):  
Artificial Intelligence ◽  
Machine Learning ◽  
Quantitative Analysis ◽  
Business Models ◽  
Digital Technologies ◽  
Digital Economy ◽  
Large Databases ◽  
The World ◽  
The Russian Federation ◽  
National Economies

The paper touches upon various aspects of the digital economy and its stages of its formation. The authors of the research present relevant data on the development of the digital economy both in the world and the Russian Federation, and forecast some of the consequences of the introduction of digital technologies based on quantitative analysis and modeling. The authors have analyzed several business models that appeared after the spread of large databases, artificial intelligence, machine learning, and other digital technologies. Based on the analysis as of 2020, it has been concluded that transition to digital technologies enhances the competitiveness of national economies.

scholarly journals Opportunities and directions for digital economy development in Russia and blocking factors of its development

2019 ◽  
pp. 45-66
Author(s):  
A. A. Petrov
Keyword(s):  
Artificial Intelligence ◽  
Manufacturing Industry ◽  
Industrial Revolution ◽  
Digital Technologies ◽  
Digital Economy ◽  
Cyberphysical Systems ◽  
World Community ◽  
The Usa ◽  
Blocking Factors ◽  
Smart Factories

The paper shows the importance of the 4th Industrial Revolution and its product — the digital economy — in the development of mankind, its dual impact on the welfare and labor market of a specific people, the country, as well as the world community as a whole. The author examines the consequences of introduction of artificial intelligence, cyberphysical systems in production processes. Also, the paper analyzes the German program “Industry 4.0” shifting a German manufacturing industry on a digital basis through the use of digital technologies and setting up smart factories. The author summarizes the digital programs of the USA, Great Britain, Japan. The possibilities and problems of development and blocking of digital economy in Russia are shown. The author describes such basic components of the digital economy as blockchain, cyberphysical systems, digitalization, big data, artificial intelligence. He considers adverse consequences of the digital economy, factors blocking its development, as well as possible ways of their neutralization and elimination.

scholarly journals Tax Administration of VAT: Impact of Changes

2019 ◽  
Vol 62 ◽  
pp. 14001
Author(s):  
O.L. Mikhaleva ◽  
K.S. Pavlova ◽  
V.S. Charikov ◽  
D.V. Aseev
Keyword(s):  
Digital Technologies ◽  
Value Added ◽  
Digital Economy ◽  
The State ◽  
Tax Administration ◽  
Value Added Tax ◽  
Collection Rate ◽  
The Impact

The relevance of the issue examined is stipulated by the results of the conducted study of the term “tax administration” and analysis of the impact of changes in tax administration of value added tax (VAT). The purpose of this study is to investigate the impact of changes in tax administration on VAT efficiency and collection rate. Within the context of digital economy, the state implements measures to digitize VAT tax control in order to reduce its own tax risks. The solution of this issue is the development of tax administration using digital technologies. A study has been conducted in order to assess impact of changes in the tax administration on VAT efficiency and collection rate.

scholarly journals Digital economy and the models of income distribution in the society

2018 ◽  
Vol 44 ◽  
pp. 00005 ◽  
Author(s):  
Askar Akaev ◽  
Andrew Rudskoi ◽  
Tessaleno Devezas
Keyword(s):  
Artificial Intelligence ◽  
Economic Development ◽  
Income Distribution ◽  
Digital Technologies ◽  
Digital Economy ◽  
Robotic Automation ◽  
Distribution Of Income

Digital technologies, robotic automation and artificial intelligence are becoming the main drivers of technological and economic development. In this regard, it is quite natural that the demand for justification of such threats for the employment market appears, and also the question arises whether it is possible to foresee and analyze the level of inequality and distribution of income in the society where the proportion of artificial intellectual systems in creating new costs will be exceptionally large.

scholarly journals The Main Features of the Use of Digital Technologies in the Financial and Banking Sector

Webology ◽  
2021 ◽  
Vol 18 (Special Issue 04) ◽  
pp. 1326-1341
Author(s):  
Elena Anatolyevna Kirillova ◽  
Varvara Vladimirovna Bogdan ◽  
Elena Victorovna Blinkova ◽  
Teymur Zulfugarzade ◽  
Kseniya Vasilyevna Yunusova
Keyword(s):  
Artificial Intelligence ◽  
Big Data ◽  
Banking Sector ◽  
Reliability And Validity ◽  
Digital Technologies ◽  
High Tech ◽  
The Internet ◽  
Financial Activity ◽  
Online Sales ◽  
Digital Services

The relevance of the research is dictated by the introduction of innovations in banking operations. Classical financial and credit institutions are transformed into high-tech platforms that can create new profit algorithms, using artificial intelligence, Big Data technology, and a global information base. The purpose of this study is to analyze the demand for digital services in the banking sector by customers and to propose criteria for determining the degree of digitalization of banks. The statistical method and the method of evaluating the activities of organizations taking into account the fact of digitalization have been used. To obtain objective results, various tools have been used to analyze the information space of the Internet: tools for analyzing search queries "Google Trends" and "Yandex Wordstat" to determine the relevance of providing digital services to customers. The technical part of the study, which is directly related to obtaining information from the Internet using both software tools and "manually", was conducted in the period from 2016 to 2021. The results of the study show the connection between the introduction of innovations and the reform of the financial and banking sector. The data was collected from 150 respondents who are experts in the implementation of digital technologies – artificial intelligence, Big Data, blockchain in the field of financial activity. A confirmatory analysis has been conducted to assess the reliability and validity of the digital technologies used in the financial and banking sector. The study proposes a method for assessing the degree of digitalization of banks: by the level of automation of the main processes; by the number of services provided online; by the speed of operations; by the availability of online services around the clock; by the range of digital technologies used; by the volume of online sales and the volume of transactions conducted using digital technologies.

scholarly journals Transformation of Management Technologies in the Digital Economy

2019 ◽  
pp. 39-47 ◽  
Author(s):  
P. A. Levchaev ◽  
B. Khezazna
Keyword(s):  
Artificial Intelligence ◽  
Human Resources ◽  
Comparative Study ◽  
Social Groups ◽  
Digital Technologies ◽  
Digital Economy ◽  
Control Subsystem ◽  
Current State ◽  
The World ◽  
User Groups

The discussion issues of the digital economy and its corresponding tools and management technologies are studied, attention is paid to the current state of digital technologies, economic principles and provisions of formation and peculiarities of functioning, forecasts of the development of digitalization processes in society are made. Comparative study of classical views of management in the conditions of intensification of processes of digitization and building digital models of the world, the peculiarities of the influence of the control subsystem, presented various algorithms, features, and components of artificial intelligence to the control subsystem, namely, personnel, human resources, user groups, social groups. The conclusion is made about the cardinal change of management paradigm and depersonalization of highly effective processes of management of various focus groups by formalized and algorithmized teams of artificial intelligence.

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