Ways to improve legislative regulation of taxation of individuals who carry out independent professional activity

Purpose. The purpose of this work is to explore ways to improve the legal regulation of taxation of individuals engaged in independent professional activity. Methodology. The methodology includes a comprehensive analysis and generalization of available scientific and theoretical material and the formulation of relevant conclusions and recommendations. The following methods of scientific cognition were used during the research: terminological, logical-semantic, functional, system-structural, logical-normative. Results. The study recognized that the implementation of best foreign practices will meet current economic trends associated with increasing the prevalence of non-standard employment, which is based on the mobility of labor resources and reducing employee dependence on the employer (temporary work, part-time, part-time work, division workplace, "virtual enterprise", etc.), as well as provide optimization of fiscal control procedures of the state for non-standard forms of employment, reduction of the "shadow market" of employment, etc. Practical significance. The results of the study can be used in lawmaking to improve tax legislation.

Life cycle of the software of engineering objects

The paper is devoted to the analysis of the software life cycle of engineering objects. To implement the processes and relevant procedures aimed at ensuring, as well as maintaining proper management of the level of software quality at the stages of the life cycle, it is proposed to use the life cycle model as a methodological basis for achieving the goal - achieving the proper level of consumer quality of the final product, taking into account the conditions and circumstances. exploitation.. The considered model of the life cycle in the framework of software engineering is a structure that determines the sequence of implementation and relationships of processes and procedures of a different nature that may arise when performing any actions in relation to software, from the emergence of a need for this software and ending with its final withdrawal from use. If necessary, the life cycle model has a relationship with the content, scale and complexity of the corresponding project, on the characteristics of the conditions and circumstances under which a particular software is created and operated. At the same time, the existence of a life cycle model, carefully developed at the same time, adequate to the existing conditions and circumstances, is the basis for the implementation of general quality management within the framework of a program project, which at this point in time is stipulated as a methodological basis for obtaining a project at the output of an object that meets the presented requirements and modern quality standards. The main reasons for the need to pay special attention to modeling the life cycle of the software being developed and the component of the environment surrounding the software at different stages of its life cycle, taking into account the life cycle of material engineering objects, are presented. Taking into account the presented concept of the life cycle implementation in some virtual enterprise, the software sequentially performs the transition from one state to the next, from consumer properties specified by the customer to an already finished software product and quite real consumer properties supported by the corresponding characteristics, this software is in operation to moral aging, and also goes into a state characterized by the modernization or removal of this software from use. Key words: software, engineering object, software life cycle model, software development, engineering activities

The Virtual Enterprise: enterprise transformation enabled by strategic digital acceleration

Purpose The Virtual Enterprise model expands potential for extreme digitalization, extended value chains and intelligent workflows, along with new partnership and ecosystem approaches. Design/methodology/approach Analysis of a new survey of more than 7000 C-suite executives conducted by the IBM Institute for Business Value (IBV) provides new and striking insights into what operational, organizational and cultural environments are most conducive to effective and enduring digital transformation. Findings The Virtual Enterprise re-imagines how and where work is done, re-evaluating the necessity for physical assets, infrastructure and talent. Practical/implications The single most important characteristic of the Virtual Enterprise is “openness”, which brings value at three levels: inside the enterprise, with partners outside the enterprise and with the wider ecosystem. Originality/value The research found that the high technology adopters who focus on “openness” and “ecosystems” enjoy a 40 percent revenue growth performance premium over their advanced competitors.

Role and functions of virtual organizations in context of COVID-19 pandemic

As a result of the onset of the pandemic in 2020, the global economy and the Russian economy experienced significant shocks. The trend of growth of the production market through information technologies has increased. In the process of developing information technologies and increasing the cost of economic resources, it became possible to operate new forms of enterprises and organizations-virtual organizations and virtual enterprises. The purpose of creating virtual forms of economic entities is the high rate of change in the external environment and the inability to adapt to these processes in the classical form of the enterprise. To enter new markets with high-quality products there are needed the modern forms of organization of inter-company interaction that allow reducing costs and increasing the speed of production and product quality, which becomes possible with network interaction between high-level professionals. The study describes the approaches of well-known scientists in the classification of the virtuality of the enterprise, in terms of the network form of interaction. There are described the characteristics of a virtual organization, which is a complex vertically integrated structure of many participants-companies operating with the support of a virtual network platform. Participants of a virtual organization have a wide range of key competencies, which allows them to participate in the creation of virtual enterprises by customer enterprises, to perform tasks for a single project. The article describes the features of a virtual enterprise organized to perform specific tasks for the project being implemented. There are described the organizational structure of the virtual organization management and the function of the manager, depending on the stage of the organization's life cycle. The structure of the virtual organization (virtual network platform, virtual enterprise, network broker) is illustrated, the functions of the manager are listed. The conclusion is made about the attractiveness of the virtual organization model for small and medium-sized businesses. The significant growth of the online market and strengthening of the positions of virtual organizations in the near future are predicted, due to changes in the economy in the context of the COVID-19 pandemic

Management of high-tech production at a multilevel integrated enterprise using production flow standards (on the example of the aviation industry)

A virtual enterprise providing various stages of production of complex machine-building products by a network of interacting organizations is considered. The imperfection of the production management system within the framework of a virtual enterprise of this type is noted and it is proposed to improve it with the help of non-traditional application of production flow standards (PFS), extending this concept to the virtual enterprise as a whole. The composition of production flow standards, both traditional and non-traditional, which should be formed in the information systems of organizations, forming a virtual enterprise, is given. The procedure for the formation of production flow standards in these information systems and the procedure for their use for managing serial production management are considered. Recommendations on methods for calculating non-traditional production flow standards are formulated. The main projects that determine the practical implementation of proposals for the non-traditional application of production flow standards are indicated.

SIMULATION OF VIRTUAL DISTRIBUTED PRODUCTION LOCATION UNDER CONDITIONS OF LIMITED POSSIBILITIES OF ENTERPRISE DEVELOPMENT

The task to research the enterprises when locating them in the new areas is posed and solved. The relevance of the problem is related to both moral and physical aging of production systems, which leads to the need for their modernization and reengineering. For the development of the enterprise, new areas are required to accommodate modern technological equipment. Due to the diversification of the company's activities and the appearance of new orders, it is advisable to place modern production lines with a high degree of automation in new areas. The requirements for the organization of new industries, taking into account the concept of Industry 4.0, have led to the creation of enterprises in the form of virtual industries focused on the creation of new innovative products. The aim of the work is to develop models for the rational location of virtual production in the new areas in conditions of limited enterprise capabilities. Due to the complexity of the problem being solved, the study is carried out in three stages: optimization of location on the earth's surface; creation of the communication infrastructure for virtual production; simulation of the virtual enterprise production cycle. The efficient location of virtual production is carried out using both local and multicriteria optimization. In order to create the communication infrastructure of the virtual enterprise the selection of the optimal route for highway laying is carried out. Simulation of the production cycle is carried out considering time delays and queues when performing technological operations. The new scientific result is the solution of the problem of virtual production system locating on the earth's surface, taking into account the proposed indicators and restrictions, which include the cost of land plots renting (acquiring), as well as the costs associated with earth and construction works. Mathematical methods were used: integer optimization, simulation modeling, agent-based modeling. Keywords: virtual enterprise, optimization of technological objects location, communication infrastructure of the enterprise, simulation modeling, agent-based modeling.

Reshaping the Role of Destination Management Organizations: Heritage Promotion through Virtual Enterprises—Case Study: Bresciatourism

Cooperation in tourism is considered crucial for sustainable destination promotion, addressing several opportunities to decrease the level of competition among actors to achieve advantages for all. Global markets force rapid, virtual teaming up and high reconfigurability through heavy reliance on information and communications technology in the pursuit of specific market opportunities for a destination’s heritage promotion. In light of a reshaped destination management organization role, this work focuses on temporary cooperation and adapts the dynamic virtual enterprise model to tourism. A case history in Brescia was examined to support the theoretical construct. The resulting conceptual schema highlights the main features of a virtual enterprise in tourism (VEt), the life cycle stages—qualified by dynamic adaptation—and the leadership role of the destination management organizations. In generating a VEt model, four conditions for effectiveness emerge.