scholarly journals Directions of Modernization of Systems of Tax Administration in the Conditions of Application of Modern Information Technologies

Vestnik NSUEM ◽  
2019 ◽  
pp. 155-161
Author(s):  
A. М. Solekhzoda

The article reveals the most important areas of modernization of tax administration, discusses the role of modern information technologies, allowing to automate the entire process of tax administration. Taxes, as the main source of budget replenishment, are the most important factor in the formation of the financial base necessary to fulfill the tasks of the state. In this regard, the effectiveness of the modernization of the economy is directly related to science-based tax management.

2021 ◽  
Vol 5 (1) ◽  
pp. 19-25
Author(s):  
E.L. Arhipov ◽  
◽  
E.N. Boguslav ◽  
Klimina K.V. ◽  
◽  
...  

The article examines one of the most important topics of our state, which affects its development - social and economic security. With the help of the methodological basis, the analysis of assessments of economic security and their threshold values, the entire process of ensuring the socio-economic security of the Rus-sian Federation is being studied. Threats and ways of their solution are identified on the basis of the stud-ied criteria and indicators, as well as the role of the interests of members of society in the socio-economic system of the country. One of the main tools and factors in the development of Russia is the methodological substantiation and analysis, based on indicators, of ensuring socio-economic security, since they help to predict the direction of the state's development rates in the economic sphere, as well as the effectiveness of government bodies’ work.


Author(s):  
M. Zuccarini

Information technologies (IT) and the new (virtual) space of dominion that they create can alter the order of the powers of the democratic states. This article will discuss the idea that the digital state is becoming a Virtual state with less power of control over its territory, because the historic power of the state is being restricted by the rise of governance beyond the state. The process of globalization, as well as the larger use of digital technologies, challenges the Westphalian nation-state, changing the state’s boundaries so that new forces and new actors acquire even larger space of dominion. We will explain that the information society challenges, but does not eliminate, the effectiveness of the state. The Web, with its open spaces, extends the state’s boundaries, creating new spaces of virtual dominion and changing governments structures: Actually, digital technologies affect functions of direction, control and organization of governments, and democracy quality, opening new areas of dominion for governments. Even if some of the functions of the states, like those related to economics, are diffuse under the new globalized and virtalized world, the states still preserve most of their political and military power. And more, the regulatory role of the state is considered pivotal: In the future, national governments need to define a new code of regulation of the Internet to defend citizens’ rights in the virtual space.


2020 ◽  
Vol 11 (11) ◽  
pp. 146-150
Author(s):  
Makeieva O.

The article examines the role of legal communication in ensuring human rights. It is noted that the study of legal communication in the modern information space forms a modern postclassical legal understanding, which is focused on ensuring the rights, freedoms and legitimate interests of citizens. Legal communication acts as a means of ensuring dialogue between the state and citizens, as a regulatory and socio-constructive factor of social development. According to recent research, the doctrine of human rights is developing on the basis of an interdisciplinary approach to such sciences as philosophy, theory and history of state and law, political science, linguistics, information theory and more. The introduction of information and communication technologies in all spheres of society presupposes the study of the communicative properties of law, in particular legal communication. Given the increased attention to the problems of the effectiveness of law, the definition of its functional purpose, there is a need to study the role of legal communication in ensuring human rights. Human rights are a common value of civil society and the state, they determine their relationship, and ensuring the implementation and protection of human rights is their common task. A manifestation of such interaction is the legal communication between the state and civil society. The study of legal communication in the modern information space forms a modern postclassical legal understanding, which is focused on ensuring the rights, freedoms and legitimate interests of citizens. The renewal of legal relations, first of all between the state and society, requires scientific substantiation and introduction of new forms of communication. Legal communication in this case acts as a means of ensuring dialogue between the state and citizens, as a regulatory and socio-constructive factor of social development. At the stage of transition to the information and legal society, the relationship between legal communication and legal regulation changes. Legal communication acquires an independent meaning in relation to legal regulation, which itself becomes a system, a derivative element of legal communication. Іt is proved that legal communication contributes to the formation of legal values in the modern information space, a positive perception of law, the formation of the legal consciousness of the subjects of communication, the improvement of the legal mechanism for the protection of human rights. Legal communication acquires an independent meaning in relation to legal regulation, which itself becomes a system, a derivative element of legal communication. The effectiveness of legal communication in ensuring human rights is ensured by observance of the principles of the rule of law, legality, publicity, democracy, and universality. Keywords: human rights, legal communication, information society, information security.


2019 ◽  
Vol 6 (1) ◽  
pp. 80-84
Author(s):  
G.S. Sansyzbaeva ◽  
K.T. Mukhamadi

The article considers the role and importance of new technologies, including information technologies, in increasing students' interest in learning, motivation, expanding their knowledge and improving the quality of their education in the modern information society.


Author(s):  
Richard M. Bird

Taxes and tax administration are important. Taxation is one of the main interfaces between state and society: how a tax system is administered may affect not only its yield, its incidence, and its efficiency but also the state itself. Taxation that is widely perceived to be unfair and administered capriciously and corruptly may not only bring the tax system into disrepute but weaken trust in government and even the legitimacy of the state. This paper discusses two important aspects of taxation – its ‘transparency' and the increasingly important role of information technology (IT) in tax administration, as well as how these two topics relate to the broader issues just mentioned.


2021 ◽  
Vol 1 (1) ◽  
pp. 86-93
Author(s):  
E. A. KIROVA ◽  

The article deals with the problems of transformation of the administration of value added tax (VAT)in the digital reality. The analysis of tax revenues to the budget is carried out and the role of this tax as a budget-forming one is shown. The article describes the schemes of VAT minimization with the use of "disputed" counterparties, increasing the real cost of products. The methods of the system approach, analysis and synthesis, as well as abstraction and generalization are used. Conclusions are drawn about the possibility of tax authorities by using modern information technologies and automated systems to effectively identify schemes for avoiding VAT taxation.


Infolib ◽  
2020 ◽  
Vol 23 (3) ◽  
pp. 22-24
Author(s):  
Gavkhar Khamdamova ◽  

The article discusses the position of modern libraries in the world. How the environment in which functioning of libraries has changed radically. The question of what the library should become and whether it should continue to exist in general remains open to this day. The author of the article analyzes how modern information technologies determine the strategy and tactics of library development. The author acknowledges that today for traditional libraries, gaining access to electronic resources significantly changes the approache to information work in general. This emphasizes that it allows readers to access information without having to resort to printed originals and often relieves users of the need to physically visit libraries.


2021 ◽  
Vol 03 (08) ◽  
pp. 4-8
Author(s):  
Karimova Muhayyo Usmonovna ◽  

This article describes the methodology for organizing laboratory classes in the subject of physics on the basis of the state Program in the subject. This technique can be used by teachers in teaching the subject of physics, students and students interested in physics. It is recommended as a practical and methodological indication for young teachers when organizing independent work of students in groups and individually, using modern information and pedagogical technologies in the educational process.


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