scholarly journals Remote tax controlling in the digital economy as a necessary time requirement for optimizing the activities of tax authorities

2020 ◽  
pp. 155-164
Author(s):  
Tatyana V. Deeva ◽  
Keyword(s):  
Russian Federation ◽  
Information Technologies ◽  
Digital Economy ◽  
Full Time ◽  
The Subject ◽  
The Russian Federation ◽  
New Form ◽  
The Times ◽  
Definition Of

The subject/topic. The article is devoted to the consideration of a new form of tax controlling, its transition to a qualitatively new level with emphasis on the benefits of the remote format of tax controlling in the context of digitalization of economic activity, as well as its impact on improving the work of tax authorities. Goals/objectives. The aim of the work is to disclose the essence of the concepts of «digital economy» and «remote tax controlling» and the advantages of using it to optimize the activities of tax authorities dictated by the trend of the times. Method-ology. The author’s definition of the concept of «digital economy» is given, a comparative analysis of the advantages of full-time and remote forms of tax controlling is developed and presented, the goals of modernizing the tax system are given; the advantages of working in priority areas for identifying the reserves of the tax potential of the country's budget are described. Results. The conclusion is made about the need to optimize the activities of tax authorities. The main advantages of using such a tool as remote tax controlling are highlighted. It was added that such a measure would also be an excellent solution both in order to achieve a balanced and stable territorial budget, and to reduce interregional differences in the level and quality of life of Russians. The paper also discloses a list of information technologies implemented in the activities of the Federal Tax Service of the Russian Federation and de-scribes the benefits of switching to digital accounting methods. Conclusions/significance. The necessity of the transition to the method of remote tax con-trolling is substantiated, which facilitates the work of specialists in particular and regulatory authorities in general. A number of advantages are described when implementing this tool, including temporary savings, and an increase in the reliability and completeness of the data obtained. Application. The remote tax controlling tool considered in the article can be used both to improve the strategies of the executive authorities and to improve control over the implementation of national projects of the Russian Federation.

DIGITAL ECONOMY IN RUSSIA: CURRENT STATE AND PROSPECTS FOR DEVELOPMENT

2020 ◽  
Vol 1 (6) ◽  
pp. 135-139
Author(s):  
P. S. SHCHERBACHENKO ◽  
Keyword(s):  
Quality Of Life ◽  
Labor Productivity ◽  
Russian Federation ◽  
Information Technologies ◽  
Digital Economy ◽  
Increase Labor Productivity ◽  
Slowing Down ◽  
Current State ◽  
The Russian Federation

The transition of the Russian Federation to the digital economy will certainly lead to the transformation of the economy and all its sectors in our country. The development of information technologies in the field of education and healthcare will help to increase labor productivity and quality of life in the Russian Federation. The article discusses the stages of development of the digital economy and identifies the reasons slowing down the development of the digital economy in Russia.

The Legal Status of Cryptocurrencies in the Russian Federation

2018 ◽  
Vol 11 (2) ◽  
pp. 129-137 ◽  
Author(s):  
E. L. Sidorenko
Keyword(s):  
Civil Rights ◽  
Russian Federation ◽  
Legal Status ◽  
Virtual Currency ◽  
Content Analysis Method ◽  
Crypto Currency ◽  
The Subject ◽  
The Russian Federation ◽  
Historical Comparative ◽  
Definition Of

The paper focuses on the definition of the legal status of the cryptocurrency in the framework of the current Russian legislation. The subject of the research is the principal scientific and practical approaches to determining the object of civil rights and the object of acquisitive crimes in terms of their adaptability to cryptocurrencies. The purposes of the work were the search for a universal algorithm for resolving civil disputes related to the turnover of the crypto currency, and the qualification of the virtual currency theft (fraud). By using historical, comparative legal and dialectical methods as well as the content analysis method parallels between cryptocurrencies and individual objects of civil rights (a thing, property rights, other property) were drawn, and a number of options for qualifying the actions related to the non-repayable withdrawal of the cryptocurrency were proposed. Finally, the paper analyzes the draft laws prepared by the RF Ministry of Finance and the Central Bank of the Russian Federation and presents the author’s vision of the prospects for legalizing the cryptocurrency as an object of civil rights.

scholarly journals Land dispute as an object of arbitration process

2021 ◽  
Vol 39 (3) ◽  
pp. 118-122
Author(s):  
M. A. Magomedova ◽  
Keyword(s):  
Russian Federation ◽  
Structural Elements ◽  
Legal Concept ◽  
Land Dispute ◽  
Correct Definition ◽  
Arbitration Process ◽  
The Subject ◽  
The Russian Federation ◽  
Characteristic Features ◽  
Definition Of

In the current legislation of the Russian Federation, there is no concept of a land dispute, which causes difficulties in determining the competence of an arbitration court in cases in which the object of the dispute is land. The article analyzes the general legal concept of a dispute and the sectoral concept of a land dispute developed by scientists. The author identified the characteristic features of a land dispute and its structural elements. The work reveals the influence of the structural elements of the land dispute on the type of production in which the dispute will be considered. In addition, the author concludes that the correct definition of the structural elements of the land dispute enables the arbitration court to determine the appropriate persons participating in the case, the subject of proof, the relevance and admissibility of evidence, and ultimately make a lawful and wellgrounded court decision.

Bridging of the digital economy space limits

2020 ◽  
pp. 89-106 ◽  
Author(s):  
Т.Ф. Шарифьянов
Keyword(s):  
Exchange Rate ◽  
Comparative Analysis ◽  
Statistical Analysis ◽  
Russian Federation ◽  
Open Problem ◽  
Digital Economy ◽  
Institutional Approach ◽  
Government Documents ◽  
The Subject ◽  
The Russian Federation

Объектом статьи выступает региональная инфраструктура цифровой экономики, а предметом - институциональные механизмы распространения инфраструктуры от карскаса расселения к малым населенным пунктам на периферийных территориях региона. Выполнен анализ объемов, структуры и приоритетов финансирования национального проекта «Цифровая экономика». Сделан прогноз финансирования НИОКР в РФ в период 2019-2024 на основе правительственных документов, прогнозов ВВП и курса рубля. Выполнен сравнительный анализ достаточности финансирования НИОКР в РФ. Определена проблема, с которой столкнутся регионы России при переходе к цифровой экономике - дефицит инфраструктуры цифровой экономики и выявлены пространственные характеристики этого дефицита. Сформулированы понятия объективного (структурного) и субъективного (стратегического) барьеров на пути инвестиций в региональную инфраструктуру. На основе статистического анализа, разработаны методы решения вскрытой проблемы реиональными силами. Сформулированы региональные задачи снижения субъективных барьеров на пути развития инфраструктуры и доказана возможность их решения. Regional infrastructure of the digital economy is the object of this paper. And the subject is the institutional mechanisms for the infrastructure distribution from the urban lattice to the small rural settlement in the districts peripheral territories. Authors made analysis of the volumes, structure and priorities of the national project "Digital Economy" financing. A forecast is made for financing R&D in the Russian Federation in the period 2019-2024 based on government documents, forecasts of GDP and the ruble exchange rate. A comparative analysis of the adequacy of R&D funding in the Russian Federation is carried out. The problem that Russian districts will face in the transformation to the digital economy is identified - a deficit in the infrastructure of the digital economy and the spatial characteristics of this deficit are revealed. The author formulated the concepts of objective (structural) and subjective (strategic) barriers to investment in regional infrastructure. Methods for solving a district level open problem based on statistical analysis are proposed. Based on the institutional approach, two tasks have been set for the district authorities and the possibility of solving them has been proved.

scholarly journals Modern information technologies in the hotel business: development trends and implementation issues

2020 ◽  
Vol 164 ◽  
pp. 09017
Author(s):  
Olga Voronova ◽  
Viktoria Khareva ◽  
Tatyana Khnykina
Keyword(s):  
Customer Service ◽  
Russian Federation ◽  
Information Technologies ◽  
Hospitality Industry ◽  
Business Development ◽  
Industry Automation ◽  
The Russian Federation ◽  
Modern Information ◽  
Modern Technologies

This article discusses the main developments in information technologies of the hotel business, which is especially relevant due to the fact that today the process of economy digitalization in the Russian Federation significantly influences hospitality industry. Automation of hotels associated with the use of modern technologies particularly improves the quality of customer service. In this research major trends in the development of information technologies in hotel business were identified. They include: cloud computing, artificial intelligence, blockchain, augmented reality, etc. This paper defines the main problems of introduction of modern information technologies in hospitality industry. The study revealed that currently, information technologies are improving rapidly, directly impacting hotel business, but also assessing hotel market of the Russian Federation. In terms of development and use of modern information technologies it is important to note that a lot depends on management of a specific hospitality enterprise.

Features of legal regulation of the state debt of the Russian Federation subject in the context of changes in budget legislation

2020 ◽  
pp. 98-104
Author(s):  
Iu. K. Tsaregradskaya
Keyword(s):  
Russian Federation ◽  
Public Debt ◽  
Legal Regulation ◽  
Maximum Amount ◽  
The State ◽  
Debt Management ◽  
The Subject ◽  
The Russian Federation ◽  
Public Debt Management ◽  
Definition Of

The main changes in the budget legislation related to digitalization and public debt managementof the Russian Federation, that are manifested in the functioning of the electronic budget of the state and the consolidation of the legal definition of "public debt management", are considered. The author concludes that currently the legislator pays special attention to the issues of setting the upper limit of public debt, the maximum amount of borrowing by the subjects of the Russian Federation, as well as determining the debt sustainability of regions. Foreign experience of regulating such issues is analyzed on the example of a number of countries-Germany, Spain and Italy. Subjects of the Russian Federation with different debt loads are considered, as well as trends related to its increase or change. Also the possibilities of assigning the region to one of the groups with a certain level of debt stability of the subject are analyzed.

scholarly journals INDICATORS OF THE ACTIVITIES OF THE CUSTOMS BODIES OF THE RUSSIAN FEDERATION IN THE CONTEXT OF IMPLEMENTING THE CONCEPT "TEN STEPS TOWARDS BUSINESS"

2018 ◽  
pp. 12-16 ◽  
Author(s):  
A. D. Skudarnova ◽  
D. D. Razhivina
Keyword(s):  
Comparative Analysis ◽  
Russian Federation ◽  
Economic Activity ◽  
Information Technologies ◽  
The Road ◽  
Road Map ◽  
The Russian Federation ◽  
Modern Information ◽  
Key Indicators

The article is devoted to the problems of interaction between customs authorities and participants in foreign economic activity, ways of developing the customs system and supporting business through the introduction of modern information technologies, a comparative analysis of key indicators of assessing the quality of customs services in accordance with the road map " 10 steps towards the business "and the indicators presented in the existing system for assessing the performance of customs bodies of Russia Federation.

scholarly journals Petty crime: quo vadis?

2020 ◽  
pp. 20-29
Author(s):  
Elena Aleksandrovna Suponina ◽  
Igor' Petrovich Dolgikh
Keyword(s):  
Russian Federation ◽  
Academic Community ◽  
Public Place ◽  
Federal Law ◽  
Legal Norms ◽  
Systemic Analysis ◽  
The Subject ◽  
The Russian Federation ◽  
Quo Vadis ◽  
Definition Of

The subject of this research is the normative gaps that have been an intrinsic part of petty crime for many years. Among most discussible within the academic community problems related to such legal violation, the author selected the following: absence of legal definition of the concept of obscenities in the national legislation; complexity of delimitation of petty crime from the adjacent administrative and criminal offences; disaccord in interpretation of the concept of “public place”. Particular attention is paid to the prospects of optimization of administrative-legal norms established in the Article 20.1 of the Code of Administrative Offences of the Russian Federation. The main conclusion of the conducted research lies in the statement that from the perspective of legal technique, the article 20.1 of the Code of Administrative Offences of the Russian Federation is in a permanent motion. However, this motion is chaotic and inconsequential. The introduced amendments to the text of codified law did not enhanced the protection of public order, as well as created the additional difficulties for the law enforcer. This article makes an attempt of systemic analysis of provisions of the Federal Law No.28-FZ of 03.18.2019 that complemented the article 20.1 of the Code of Administrative Offences of the Russian Federation with the Sections 3-5.

scholarly journals TRENDS IN THE DEVELOPMENT OF THE DIGITAL ECONOMY IN THE REGIONS OF THE RUSSIAN FEDERATION

2021 ◽  
Vol 3 (37) ◽  
pp. 15-24
Author(s):  
N.V. Trofimova ◽  
◽  
E.R. Mamleeva ◽  
G.F. Shaykhutdinova ◽  
◽  
...  
Keyword(s):  
Russian Federation ◽  
Federal District ◽  
Digital Economy ◽  
Social Sphere ◽  
Group Matrix ◽  
The Subject ◽  
The Russian Federation ◽  
The Republic ◽  
Analytical Tools ◽  
Nizhny Novgorod Region

The article presents the genesis and stages of the digital economy development. The object of the study is the subjects of the Volga Federal District (PFD) of the Russian Federation. The subject of the study is determined by the assessment of the state and development of the digital economy using the tools of the Boston Consulting Group matrix and the grouping of statistical measurement indicators for 2005-2019. The chosen analytical tools made it possible to diagnose the level of digitalization of the economy: to determine the degree of digitalization of the region at the current moment, to identify regions with similar trends, to find best practices that allowed some regions to reach the forefront. The obtained indices are combined into a summary indicator, the results of which allowed us to divide the subjects of the Volga Federal District into 4 groups: "depressed", "lagging", "stable", "progressive". The resulting typology of the regions of the Volga Federal District will allow us to develop specific measures in the field of regional digital policy and accelerate the processes of digital transformation of the regions and the country as a whole. Among the regions of the Volga Federal District, the IT sector is developing most successfully in the Republic of Tatarstan, the Perm Territory and the Nizhny Novgorod Region. These regions are implementing a consistent and most effective digitalization policy, which creates the basis for the successful development of the economy and social sphere.

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