DIGITALIZATION OF BUSINESS IN RUSSIA: OPPORTUNITIES AND CHALLENGES

Author(s):  
E. Y. Apkhanova ◽  
L. V. Biryukova

The article describes the role of digitalization at the current stage of society development. The level of digitalization of business by country and individual types of economic activity are examined. The issue of transition of the constituent territories of the Russian Federation to a new path of development is highlighted. The factors that negatively affect the process of digital transformation are defined. The positive effect of the introduction of digital technologies in various functional areas of the enterprise is presented.

2020 ◽  
Vol 7 (6) ◽  
pp. 64-74
Author(s):  
I. N. Bogataya ◽  
E. M. Evstaf’eva

The article is devoted to the issues of development of methodological approaches to accounting and auditing of estimated values and their changes in the conditions of digitalization. The purpose of the research is to study modern methodological approaches to accounting and auditing of estimated values, taking into account the specifics of the current stage of digital transformation, and to develop the main directions for their improvement in order to improve the quality of the information base in order to be able to make sound management decisions. The theoretical and methodological basis of the research consists of the evolutionary-adaptive theory, balance sheet theory, risk-based approach, methods contained in IFRS, ISA, FSB in the field of accounting and auditing of estimated values, regulatory legal acts of the Russian Federation, research in the field of modern international and Russian accounting and auditing practice. The research methodology included a review of accounting and auditing practices in the field of estimated values. The main features of accounting and auditing of estimated values are defined. Methodological approaches to improving accounting and auditing of estimated values that are based on digital technologies are proposed. Implementation of the proposed methodological approaches to accounting and auditing of estimated values in the context of digitalization will significantly improve the quality of accounting and control support for business.


2021 ◽  
Vol 1 (181) ◽  
pp. 126-134
Author(s):  
E.E. Tolikova ◽  
◽  
E.I. Kuzmin ◽  
V.V. Koltyshev ◽  
◽  
...  

The article examines the role of the customs authorities of the Russian Federation in ensuring national and economic security during foreign economic operations. Approaches to ensuring economic security in the area of plastic waste have been systematized. The article focuses on quantitative and spatial analysis of the import of plastic waste into the Russian Federation. Risks of a participant in foreign economic activity have been identified. Countries have been identified as the largest importers of goods from the plastic group to Russia. It was established that the promising direction is the creation of modern customs infrastructure in the regions of Russia, optimization of logistics flows and accounting for the layout of all plastic waste processing facilities in Russia


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):  
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.


2020 ◽  
pp. 134-142
Author(s):  
A. V. Komarov ◽  
V. M. Martyukova

Neo-banking as one of the most important directions of development of modern financial technologies has been considered. The aim of the paper is to study the fundamental prerequisites, advantages and prospects of neobanking development in the Russian Federation. By the methods of retrospection, analysis, comparison and graphical research, characteristics of foreign and domestic neobanks, such as: Tinkoff Bank, Rocketbank, Touch Bank, Tochka have been given and also their detailed comparative analysis with traditional banking institutions is carried out. Based on the results of the study, the conclusion about the dominant role of neobanking in terms of the modern digital transformation of the world economy has been made.


2021 ◽  
Vol 5 (12) ◽  
pp. 25-29
Author(s):  
K. D. Kovaleva ◽  
◽  
A. A. Sagdeeva ◽  

The article examines the role of digitalization in modern market relations. The key aspects of the development of the digital economy are reflected, as well as the role of IT companies in the global eco-nomic arena. The experience of digitalization in the Russian Federation, aspects of the development of information and communication technologies are considered. The structure of expenses of households and organizations of various sectors of the economy in terms of the use of information and communication technologies and digital technologies has been analyzed. The developed countries of the world are actively involved in the implementation of digital technologies, both at the enterprise level and at the level of all countries. The econ-omy of the Russian Federation, which is part of the global world economic system, is also trying to make the most of the benefits of digitalization. Households in the Russian Federation actively use information and com-munication technologies to improve their quality of life. In addition, the article presents data on various software tools that are currently used by Russian companies.


Author(s):  
Miroslava G. Salko

The dynamic development of the introduction of digital technology in various industries requires searching and developing new methodological approaches to form innovative development programs of enterprises for their digital transformation. This article characterizes the main trends and problems in developing the digital transformation of fuel and energy complex enterprises, defining its worth and development vectors. The author highlights the features of implementing digital and information technology at industrial enterprises and describes the most popular information and digital technologies used in the fuel and energy complex enterprises. She provides the main obstacles to the implementation of digital transformation in the Russian Federation, including the use of domestic information products. Having defined the target benchmarks and indicators for the development of digital technologies in the industries of the fuel and energy complex of the Russian Federation, the author formulates the priority tasks for developing the innovative potential of IT in industrial enterprises. Determining the specifics of the methodological provisions for its evaluation has required defining the constituent elements of the innovative potential. A comparative characteristic of methodological tools for assessing the innovation potential and position of enterprises is provided with the description of the different necessary methods it requires. The author proposes the use of a comprehensive methodological approach to assessing the innovative potential of the digital transformation of the oil and gas enterprise. The system of evaluation indicators is presented following the recommended evaluation vectors: level of digitalization, level of development of the fuel and energy complex, and level of innovation. An assessment of the innovative potential of the digital transformation of the oil and gas enterprise is demonstrated and the main conclusions are formulated. The assessment resulted in developing a program of digital development of oil and gas enterprise with the allocation of the main innovative directions and targets for the implementation of activities. Further benchmarks of scientific research are defined and conclusions are formulated.


2019 ◽  
Vol 10 (4) ◽  
pp. 1281
Author(s):  
Olga Vladimirovna KARSUNTSEVA ◽  
Olga Nikolaevna DENISOVA ◽  
Tatiana Alexandrovna BURKINA

The approaches to understanding the concept of ‘economic security of a region’ have been systemized in the article; the terms have been extended due to the introduction of the concept of ‘economic security of a digital infrastructure of a region’, and the modern innovative mechanisms for ensuring the economic security of a region in the context of digital transformation have also been summarized. The most typical threats to economic security for the regions of the Volga Federal District of the Russian Federation in the context of digitalization have been highlighted in the article. The conclusion has been made about the economic security goals of the region, which directly depend on the regional characteristics of the use of digital technologies and the long-term needs of society.


Author(s):  
K. A. Tabolina

This article is devoted to the problems of participation of the Prosecutor at the initial stage of criminal proceedings and the search for ways to optimize its activities in the light of the digital transformation of the Prosecutor’s office of the Russian Federation, carried out in three main areas, namely high-tech supervision, digital infrastructure, and the environment of trust. The transition to high-tech supervision and the development of digital infrastructure should lead to work with a single electronic case on the basis of a single interdepartmental digital online platform. At the same time, a single interdepartmental digital online platform will ensure interaction both within the prosecutor’s office and the interaction of the prosecutor’s office with the investigation, inquiry, public, and court bodies. The conclusion is drawn that the digital transformation of the Russian prosecutor’s office optimizes the activities of prosecutors at the initial stage of criminal proceedings, but this should be preceded by legislative changes aimed at strengthening the role of the prosecutor in pre-trial proceedings. It also states the need to increase the availability of information to citizens about the activities of prosecutors and the state of legality in pre-trial criminal proceedings and expand the list of statistical data posted on the official website of the General Prosecutor’s Office of the Russian Federation.


2022 ◽  
pp. 24-30
Author(s):  
A. O. Bondarenko

The article considers the main factors limiting the use of automatic release technology in electronic customs declarations. The directions of further development of the potential of the investigated technology in the conditions of digitalisation, automation and intellectualisation of customs administration in the Russian Federation have been proposed. In order to expand the coverage of the declaration array by automatic release technology, the main directions for improving the automation mechanism at the release of goods have been designated, trends of automation of customs operations and its influence on the development of foreign economic activity have been defined. The methodological basis of the study was fact-finding, analysis and synthesis, induction and deduction, system and process approaches, logical and statistical methods. 


Sign in / Sign up

Export Citation Format

Share Document