The purpose of the work is to determine the features of application of tax measures for stimulation of formation of information economy in modern Russia, to substantiate the perspectives of their expanded application, and to develop practical recommendations and to compile a tax mechanism of managing the process of formation of information economy in modern Russia. The authors use the systemic approach, methods of statistical analysis (analysis of statistical data), analysis of causal connections (logical analysis), and formalization (graphic presentation of authors' conclusions and recommendations). The authors conduct a complex evaluation of the level of development of information economy of modern Russia (as of 2018) based on the data of the National Research University "Higher School of Economics", IMD World Competitiveness Center, and the World Economic Forum and determine that for building competitive, highly-effective, and sustainable information economy in modern Russia, it is necessary to pay attention to the issues of development of E-government and the spheres of new information and communication technologies. The authors also perform a complex empirical analysis of the practice of taxation in modern Russia, which showed that tax measures that are used for managing the process of formation of information economy in modern Russia are contradictory and insufficient for achieving substantial progress in formation of information economy. As a result, it is determined that the current Russian tax mechanism of managing the process of formation of information economy in modern Russia could be characterized as restraining. Its drawbacks, related to insufficient attention to underdeveloped characteristics of information economy and contradiction, could be solved with the developed tax mechanism of managing the process of formation of information economy in modern Russia, which could be characterized as stimulating.
The article considers labor productivity as one of the factors that contribute to improving the efficiency of public production in the digital economy. The dynamics of labor productivity and macroeconomic indicators are studied. We have studied national projects that are aimed at improving labor productivity at the level of certain subjects.
Аннотация В статье рассмотрено взаимодействие экономических субъектов и государства в цифровой экономике в вопросах повышения производительности труда. Представлены национальные проекты и их роль в кадровой политике. Проанализированы приоритетные направления государственного стимулирования повышения производительности труда в цифровой экономике.
Annotation In the article, the author considers the interaction of economic entities and the state in the digital economy in terms of increasing labor productivity. National projects and their role in personnel policy are presented. The priority directions of state incentives for increasing labor productivity in the digital economy are analyzed.
Changes in labor productivity in enterprises occur due to various factors that are external macroeconomic factors, as well as due to changes in internal conditions that could lead to changes within the enterprise itself. The article analyzes macroeconomic factors and internal conditions of labor productivity growth in the functioning of economic entities.
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