No abstract

The article is devoted to the development of digital technologies in the electric power industry of Russia. It is proved in the work that in recent years the issues of the industry’s transition to a qualitatively new development path, which, according to the authors of the study, should be based on the introduction of digital technologies and smart grids in the electric power industry, have become relevant. The study presented the main advantages of the Smart Grid system, which are self-regulation of the electric power industry and maintaining stability and reliability in the long term. At the same time, it was revealed that the transition to digital technologies requires the industry to form a new asset and production unit management system related both to the superstructure and the creation of new energy complex management elements. At the same time, it is expected that the introduction of Smart Grid will increase the economic, environmental, social and technological effect both for the industry and for the national economy as a whole. At the end of the study, conclusions are drawn from the results of the work done.

Today the growing level of automation and the new concept of online technologies are transforming the traditional industry. Value is generated with the help of Industry 4.0 technologies that not only increase the efficiency and agility of supply chains, create new products and offer new ways of connecting businesses and consumers but also have a major impact on the traditional tax system. This study aims at determining changes in the modern industrial economy and substantiating possible directions for transforming the tax system to adapt it to the requirements of Industry 4.0. The objective is to identify the relationship between the digitalization of the economy, the use of blockchain technologies, robotics, automation, M2M technologies offered by Industry 4.0, and taxation. The article demonstrates how these technologies influence taxes and proposes measures to address possible tax issues. The authors of the article have concluded that the reasons (and goals) for transforming the current tax system as a result of the development of Industry 4.0 technologies are as follows: 1) to increase or stabilize tax revenues to compensate for tax losses and finance new education needs; 2) to introduce innovations for the development of Industry 4.0 and further digitalization of the economy; 3) to create an automatic tax administration system.

Strategic development management currently does not fully meet the needs of the enterprise. One of the reasons is that strategic development methods are not ideal and not developed from the standpoint of their practical application. As a consequence, the results of their application are unsatisfactory. The purpose of this article is to improve approaches to the strategic development management of the enterprise. The authors examine in detail the concept of strategic development of the enterprise. In the course of the study, a scheme of the strategy formation process was developed, which allows establishing the relationship of its main structural elements. It is revealed that the organization of service activities of enterprises is still focused on service, rather than the product itself. It is established that the lack of innovation, outdated range and the inability of enterprises to respond quickly to changes in the market environment are the main reasons for the fall in demand for products.

The authors have considered current forms and methods of financial support for the regions in Russia. The dynamic analysis allowed to obtain a comprehensive assessment of the interbudgetary transfers provided by the federal budget for the socioeconomic development of the regions in recent years with a view to reducing their economic differentiation and ensuring the implementation of the state regional powers. The methods of economic and statistical analysis were used. The authors conclude that the main form of financial support for the regions of Russia is subsidies to equalize fiscal security. The study proved that the increasing financial assistance in the form of subsidies leads to a decrease of the budgetary support level of the regions. Financial support for the Russian regions in the form of subsidies and subventions has a number of serious shortcomings: the multi-channel financial assistance to the region and the lack of an integrated approach which leads to dispersal and low return on public funds and makes it difficult to control their spending; fragmentation of its provision; reduction of incentives for self-development; difficulty in assessing the amount of assistance needed; refinancing. The identified problems require further implementation of motivation mechanisms for the state authorities of the constituent entities of the Russian Federation to increase the tax revenues of the regional budget. The article outlines possible ways to form financial incentives for independent regional development. It is proposed to provide the regions with consolidated subsidies. The regions will be able to independently determine the directions for their spending. This will allow for a balanced transition from the state control over spending the subsidies to the control over the results of their allocation.