The new player in international taxation: the automatic exchange of financial information

The article highlights the progress of international taxation in the fight against the concealment of income in offshore jurisdictions and exposes the lights and shadows of the current legal framework for the exchange of information on bank accounts. The author examines the major problems of international taxation and how corporations avoid paying taxes in their jurisdictions and how it affects the financial sphere. The article studies bank secrecy with its harmful aspects and develops the solution to resolve the current issues. As a conclusion, the author focuses on cooperation between tax administrations and the positive outcomes from transparency and information exchange measures on the international taxation.

Financial support for universities in the top of Project 5–100 and its impact on the quality of education

Analysis of the main trends in the development of the market for higher education services, affecting the transformation of university financing models, shows that improving the quality of educational services in Russian universities directly depends on an increase in the share of revenues received from research and development, as well as the ability of universities to present the results of their research and development in the form of a complete product from a marketing point of view and build a competent strategy for promoting innovations in the market. In the context of creating a long-term strategy for increasing the competitive advantages of leading universities, the author pays special attention to Project 5–100 of the Ministry of Education and Science of the Russian Federation, the purpose of which is to maximize the competitive position of a group of leading Russian universities in the global market of educational services and research programs. It is noted that university funding comes from various sources, while budgetary revenues dominate the structure of income, and the reduction in budgetary provision significantly affects the financial condition of Russian universities. The author comes to the conclusion that the forms and mechanisms of financial management of universities and research organizations are not strictly regulated, they independently choose the sources of funding.

Manipulating the digital asset market: challenges in establishing a criminal legal defense regime

The growth of the digital asset ecosystem has led to the emergence of hundreds of crypto exchanges that facilitate the trade of digital assets. This phenomenon did not remain without the attention of malefactors. Today, we can talk about an independent type of “cryptocurrency exchange crime”. The article analyzes the key criminal trends and formulates the main recommendations for the prevention of criminal encroachments in the cryptocurrency market. At the moment, one of the most common manipulative schemes is “pump and dump”, which became notorious at the turn of the 90s and 2000s. To date, no jurisdiction has created an effective protection regime against such fraud. The authors highlight the main reasons for the low efficiency of the measures taken: the presence of digital assets on the Internet led to the online nature of all stages of manipulations coordinated by anonymous groups in social networks; wide availability and lack of restrictions on the placement of tokens predetermined their regular and widespread placement (as opposed to an IPO); selfish interest of crypto-exchange sites that receive a commission from a transaction. It is emphasized that regulators’ search for a balance between innovation and investor protection is driving the reluctance of many jurisdictions to introduce proper criminal law protection regimes.

Experimental legislation: some conceptual approaches to explanation

In connection with the adoption of the Federal Law of July 31, 2020 No. 258-FZ “On Experimental Legal Regimes in the Field of Digital Innovations in the Russian Federation” and of the Federal Law of July 31, 2020 No. 247-FZ “On Mandatory Requirements in the Russian Federation” (Article 13 “Experimental legal regime”) the topic of experimental legislation was updated. The article is devoted to the application of the experimental approach in legal regulation. The author reveals the essence of the concept of experimental legislation, explains the goals and objectives of using the appropriate technologies. The author notes that although in a broad sense it can be said that the adoption of any new law is in itself an experiment, there are still significant differences within the experimental law. The author sets out the essential features of a legislative experiment. The article examines the reasons for the need and prerequisites for the rationality of the use of experimental legislation. The author shows the nature of legislative experimentation and the merits of this toolkit. The author shows the areas of relevant application of the method of experimental legislation. The species diversity of methods of experimental regulatory regulation is indicated. The article compares the method of practical experimental legislation and the method of thought experiment in norm-writing and law- making activities. The article compares the method of practical experimental legislation and the method of digital duplicate-models of legislative acts. The author substantiates the existence of limits of applicability of the method of experimental legislation and demonstrates selected technologies of experimental legislation. In conclusion, the author turns to the complex and controversial problems of using the method of experimental legislation.

IMPLEMENTING «KEYWORD» TECHNOLOGY IN PERSONNEL MANAGEMENT

The founder of humanistic psychology A. Maslow claimed: those who have only a hammer as a tool are inclined to consider the problem as a naill. Is it possible to learn to see in subordinates not nails, but individuals of joint labor activity? What effective management methods are able to identify the true cause and hidden motives of the employee, influence them and get him to voluntarily accept the actions expected and necessary for the manager? The answer to these questions is the purpose of the described study. In management, the Japanese ”Five Why” method is widespread, which, according to the authors, is not productive enough. Having abandoned the formal-logical and relying on the causal-genetic method of research, the technology of adaptive learning in the zone of proximal development, the authors propose another, domestic approach, which has proven its greater efficiency. The article describes the technology of working with it in practice and its advantages. When using the «keyword» technology, the movement towards the result is purposeful. Within the framework of the individual logical trajectory it affects the reasoning of the employee, not the manager. With these questions, the manager constantly assesses and leads the subordinate into an individual zone of proximal development, and the discussion is held within it (that is, the developing effect of the employee’s reflections is ensured). Reliance on the keywords of the respondent ensures that there are no obstacles in the construction of inferences. If in the end there are obstacles, they are quickly leveled by relying on the next keyword of the respondent.

Methodology for analyzing PR activities of public authorities

The article analyses various approaches to assessing the PR activities of commercial organizations and public authorities. The author concludes that there is no comprehensive methodology for analyzing and evaluating the effectiveness of PR activities. This indicates the relevance and the need to develop a special methodology to identify relevant and potential sources for the formation and development of a complex image and reputation characteristics of public authorities with which citizens of the Russian Federation could operate. The basis of the proposed theory is the materials of works on communication by G. Lasswell (model of mass communication, pentad). The method is a system of evaluation parameters, performance indicators, and analytical tools for each structural component of such activities, as well as an algorithm for their analysis and evaluation. When developing this methodology, we try to take into account the maximum number of criteria and performance indicators, but in practice, it is not always possible. To increase the effectiveness of the methodology, the author conducts the structuring of the pentad, which allows to distinguish the main processes of PR activity of a public authority. The assessment of each component of the pentad is a separate study in which we can identify the relevant PR activity processes that require adjustment.

Big Data-driven management in education

The article discusses a new technology in the field of administration – a method of data-based management. In the field of education, analytics is the necessary manager’s competence to fulfill his work duties. The author identified the problem of transforming legal norms when working with open data, which did not affect the change in institutional and cultural norms of “data- based management” in managerial decision-making practice. The article provides a comparative analysis of the professional standards’ requirements and educational programs for the managerial personnel’s professional development in the field of education. The author analyzed two aspects of the development of a data-based management system: personnel – the development of educational programs for training managerial specialists who can use such technology, and infrastructure – the development of digital open data services and digital data processing services for making managerial decisions. The tasks of developing education through the analysis of data for assessing its quality are reflected in the Decree of the President of the Russian Federation “On national goals and strategic objectives for the development of the Russian Federation for the period up to 2024” and can be implemented based on the professional capital of managers using tools for analyzing such data. It is necessary to improve the interaction of electronic information exchange services for more effective information interaction and the construction of analytical reporting. This will allow for the efficient integration of data from different information systems and electronic resources and obtain the necessary data of the information of interest.

Talent management

Developing the talents of the organization’s employees is becoming an increasingly important component for the formation of the organization’s competitive advantages since it is aimed at attracting and retaining high-quality specialists. The concept of talent can be described as a multifaceted phenomenon, including person’s abilities acquired from birth, skills obtained throughout life, and involvement in a favorite type of occupation. The article describes the main ways to identify employees’ talents, such as: “Tricky questions”, “Matrix for determining talent”, and analysis of employee’s personal life. The author recommends paying special attention to the context and examples of difficult situations from the employee’s work activities, the made-up decisions in these conditions, as well as to analyze the most successfully mastered areas. The author also identifies key positions regarding the motivation of talent development and emphasizes that the main driving force in creative activity is not monetary remuneration or evaluation of human efforts but opportunities for employees to show an aptitude to research, learn and develop. As a result of analyzing the experience of talent management in the public service of the city of Singapore, the article highlights such methods of working with talented employees as allocating working time for training, staff rotation, participation in inter- structural project teams, and mentoring. Also, the author considers the trend of introduction and use of artificial intelligence in the organization’s activities and its impact on the work of talented employees. It allows automating routine work and creating conditions for shifting the focus of employees to work creatively.

New tools for developing the living environment (based on materials of Gaidar Forum – 2021)

The pandemic has become the reason for structural reforms as well as for discussing many issues by the expert community. In this regard, the Gaidar Forum – 2021 became the very platform where experts in various fields of knowledge could meet. Specialists discussed such issues as sustainable development problems, the innovative focus of development, the introduction of IT technologies, restructuring of national economies, new business models, etc. Most of the questions, one way or another, concern the problem of the evolution of the living environment. These are the questions that were presented by the experts of the “Building together” discussion platform. Analyzing the results of the construction complex, which ensures the implementation of the national project “Housing and the Urban Environment”, made it possible to identify the nature of further measures taken by the Government of the Russian Federation in order to create a competitive living environment. Experts systematized the prospects for business models of investment and construction activities involved in the development of territories, identified new tools for enhancing investment activity, and focused the attention of the authorities on information and communication technologies used in modeling the living environment.

Digitalization features of integration associations (on the example of the EU and the EAEU)

The article provides and analyzes the theoretical foundations and practices of digitalization of integration associations on the example of the European Union and the Eurasian Economic Union. Studying the program documents on digitalization (digital agendas), the authors identified the features and risks of the digital transformation of various integration associations. The article describes the digitalization of integration associations as a concept and logic of interaction between citizens, business entities, industry structures, government bodies of countries participating in an integration association in a common information space. These ideas are expressed in the form of explicit algorithms, specifications, and standards unified for each participating country and implemented in the form of integrated information systems of B2B, B2G, G2G formats with a single coordination and monitoring center.