DEVELOPMENT OF THE DIGITAL ECONOMY NEW CHALLENGES IN THE LABOR MARKET

2021 ◽  
pp. 34-37
Author(s):  
Mahabat Altymyshovna Bolotova
Keyword(s):  
Labor Market ◽  
Digital Economy ◽  
New Challenges

New forms of employment in the context of digitalization of the labor market

2021 ◽  
Vol 27 (1) ◽  
pp. 21-32
Author(s):  
Elina O. Illarionova
Keyword(s):  
Labor Market ◽  
Gender Inequality ◽  
Structural Changes ◽  
Digital Economy ◽  
Distinctive Features ◽  
Female Workers ◽  
General Terms ◽  
Global Trend ◽  
Psychological Insecurity ◽  
Gender Aspect

Nowadays as part of the process of digitalization of the labor market there are structural changes: new forms and types of employment appear. A global trend in recent years is the increase in the number of employees working remotely, which has significant value in difficult epidemiological situation in the world. Today, women are far more at risk of being deprived of the benefits of digital innovations, job losses due to robotics and automatization, have to put much more effort to achieve wage levels of male workers. The article examines the typology of new non-standard forms of employment, their distinctive features. The author highlights the main advantages and risks associated with the wide spreading of new forms of employment in the context of the digitalization of the labor market. The study touches upon the gender aspect, special attention is paid to the analysis of innovative forms of employment and the involvement of women in innovative teams, ICT and STEM-specialties. The factors influencing the formation of innovative behavior in national innovation systems are described. The ways of coordination of state, business and research structures within the framework of "collective action" aimed at stimulating scientific and technological progress in the development of the knowledge economy, the digital economy are outlined. The author also highlighted a number of fundamental reasons for the socio-psychological insecurity of male and female workers associated with the use of non-standard employment, noted in general terms ways of solving problems in the field of precarious employment and leveling gender inequality in the context of the development of the digital economy.

scholarly journals TAXING DIGITAL ADVERTISING: A PROPOSAL TO INDONESIA

Scientax ◽  
2021 ◽  
Vol 3 (1) ◽  
pp. 1-28
Author(s):  
Galih Ardin
Keyword(s):  
Southeast Asia ◽  
Oecd Countries ◽  
Digital Economy ◽  
Tax Revenue ◽  
Indonesian Government ◽  
Cross Border ◽  
Permanent Establishment ◽  
The World ◽  
New Challenges ◽  
Taxation System

Tax on digital economy activities has become a widely discussed issue in the world because of the limitation on the permanent establishment concept in anticipating the digital economy's externalities. The failure of OECD countries to reach digital economic taxation agreements also caused these countries to take unilateral measures in securing their respective interests. Indonesia, as a country with considerable digital economy value in the Southeast Asia region, plans to implement the significant economic presence concept to secure its tax revenue that cannot be captured by PE concept in the digital cross-border transaction. However, the implementation of this new nexus could generate new challenges in the Indonesia taxation system. This study seeks to provide alternatives to the Indonesian government regarding the taxable presence and taxation methods on the digital economy, especially digital advertising, by conducting examination and evaluation through current nexuses, the international proposals, and other countries' experience in addressing tax challenges in the digital advertising.

PRIMARY INFORMATION ABOUT ACCOUNTING OBJECTS IN THE DIGITAL ECONOMY

2021 ◽  
Vol 3 (11) ◽  
pp. 74-81
Author(s):  
Tatyana P. Karpova ◽  
◽  
Zhanna A. Kevorkova ◽  
Victoria V. Karpova ◽  
◽  
...  
Keyword(s):  
Financial Reporting ◽  
Digital Economy ◽  
Economic Life ◽  
The Public ◽  
Factors Influencing ◽  
Primary Documents ◽  
Paper Document ◽  
Document Flow ◽  
New Challenges ◽  
Commercial Organizations

In the digital economy, accounting and financial reporting face new challenges and the need to implement them. A priority role in this aspect belongs to primary accounting, in particular, the fulfillment of the requirements for completeness and reliability of reflecting the availability, safety, movement and use of assets and liabilities of commercial organizations and institutions of the public sector of the economy. Stand-ardized approaches to the construction of primary accounting in terms of electronic and paper document flow are analyzed. The article pays special attention to a set of normative acts regulating to varying degrees the composition and content of mandatory requisites of primary documents. The factors influencing the versatility of the requirements specified in the regulations of various government structures and departments are indi-cated. The results of the study can be used in the practical activities of organizations and institutions in order to fully and reliably reflect the facts of economic life concerning the presence and movement of accounting objects.

scholarly journals The role of tax potential in stimulating the effectiveness of innovation in the digital economy

2021 ◽  
Vol 274 ◽  
pp. 10003
Author(s):  
Olga Maksimchuk ◽  
Elena Maznitsa ◽  
Larisa Chizho
Keyword(s):  
Digital Technologies ◽  
Main Tool ◽  
Digital Economy ◽  
Tax System ◽  
Advantages And Disadvantages ◽  
The Subject ◽  
The Russian Federation ◽  
New Challenges ◽  
Tax Benefits

The conditions of the digital economy dictate new challenges in order to correct structural imbalances; answers to these challenges are possible in the format of innovations. Since the beginning of the pandemic, it has become even more obvious that enterprises that have actively introduced innovations, in particular digital technologies and products, have become successful players in all markets. And tax stimulation has always been the most effective tool for innovation in economic activity.The purpose of this study is to substantiate the role of tax potential in stimulating the effectiveness of innovation in the digital economy. The object of research is the tax potential of the territory. The subject of the research is tax stimulation for the efficiency of innovation in the digital economy. The article presents the advantages and disadvantages of the existing tax system for stimulating innovation in Russia, the tax benefits as the main tool for stimulating innovation in the Russian Federation, the proposals for improving legislation on taxes and fees.

scholarly journals Digital economy and Industry 4.0: new challenges for small and medium enterprises

2021 ◽  
pp. 96-109
Author(s):  
Valery P. Nevmyvako ◽  
Keyword(s):  
Industry 4.0 ◽  
Customer Value ◽  
Small And Medium Enterprises ◽  
World Order ◽  
Direct Consequence ◽  
Group Behavior ◽  
Digital Economy ◽  
Business Community ◽  
New Challenges

Subject/topic. The article is devoted to the study of the issues of universal digitalization as a factor of new challenges for small and medium-sized businesses. The modern socio-economic system of doing business is more and more dynamic and difficult to predict from the standpoint of the effects of society's group behavior generated by it, the volatility of trends in demand for products and services, and the urgent need to personalize the products and services created. Such requests are a direct consequence of the development of the digital economy and the emerging new world order – Industry 4.0. Modern market realities directly dictate to business the rules of the game in the digital field, activating internal signals to transform the business model of generating customer value and the way it is delivered to the client. If earlier the digital infrastructure of business played the role of an auxiliary link or an image tool, then since the second decade of the 21st century, digitalization has confidently taken the role of a driver for smart business growth and its qualitative development within the framework of the trilogy: power – client – business. Research results. The article describes the key features of the development of the digital economy in Russia, provides statistical data on the innovative activity of small and medium-sized businesses, as well as provides a critical review of the current challenges, threats and opportunities for involving small and medium-sized businesses in the digital era, substantiates conceptual formulas for assessing potential damage in if cyber threats are implemented. Conclusions. The materials of the article are of practical value for managers of small and medium-sized businesses, anti-crisis managers, specialized institutions of financial and consulting support. Only a constructive and honest dialogue of the largest players in the information technology market with the business community can help build a real and strong digital economy in Russia.

scholarly journals THE CHALLENGE FOR ECONOMICS FROM THE NEW “DIGITAL” ECONOMY: SHARING AND COLLABORATIVE ECONOMY THROUGH THE “PLATFORMS NEOCAPITALISM” OF THE 21ST CENTURY

2021 ◽  
Vol 6 (1) ◽  
pp. 156-160
Author(s):  
Jose Rodolfo Hernandez-Carrion ◽  
Keyword(s):  
21St Century ◽  
Public Support ◽  
Sharing Economy ◽  
Digital Economy ◽  
Massive Data ◽  
Digital Platforms ◽  
New Challenges ◽  
The Government

The so-called collaborative or sharing economy constitutes a multifaceted concept of increasing relevance and evolving in definition that will constitute the focus of our study. This article is presented methodologically as a macro-synthesis of the main trends of the economy, from its local and global spheres, in the convergence that can be glimpsed from the new phenomenon that we are dealing with of neo-capitalism based essentially on digital platforms and media. Some have already advanced it as turbo-capitalism or capitalism 3.0, in increasing expansion from the analysis of massive data from digital platforms. The resulting greater efficiency of decentralization and heterogeneity can be exploited by communities. We claim the need to support the constitution of public support that can constitute the response of the government to the multiple new challenges posed by what we are calling as “platform neocapitalism”, which dilutes countries in a planetary and accelerated scale, unimaginable at the beginning of the present 21st century. Keywords: sharing economy, digital platforms, collaborative economy

Sign in / Sign up

Export Citation Format

Share Document