Conceptual Aspects of Tax System Development in Cyclic Economy

Bezrukova, Tatyana; Bryantseva, Larisa V.; Pozdeev, Valery L.; Orobinskaya, Irina V.; Kazmin, Anton G.; Bezrukov, Boris

doi:10.1007/978-3-319-45462-7_31

Cited by 14 publications

(4 citation statements)

References 2 publications

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“…Opportunities, perspectives, organizational and managerial and technical solutions for automatization of industrial production in Industry 4.0 based on creation of intellectual structural departments of companies (e.g. “smart” plants) and the resulting competition between human (presented by production workers) and artificial intellectual capital in production are described in detail in the existing works and publications, which include Arzhenovskiy et al (2019), Bezrukova et al (2017), Popkova (2019), Popkova et al (2019), Popkova et al (2018), Popkova and Parakhina (2019), Popkova and Zmiyak (2019), Popkova and Sergi (2018), and Popkova and Sergi (2019).…”

Section: Literature Reviewmentioning

confidence: 99%

Competition between human and artificial intellectual capital in production and distribution in Industry 4.0

Gashenko

Khakhonova

Orobinskaya

et al. 2020

JIC

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PurposeThe purpose of the research is to study the consequences of total (comprehensive) automatization of entrepreneurship for interested parties through the prism of competition human and artificial intellectual capital in production and distribution in Industry 4.0.Design/methodology/approachThe research is conducted with application of scenario analysis, regression analysis, imitation modeling, forecasting and non-linear multi-parametric optimization with the simplex method.FindingsThe authors perform scenario modeling of competition between human and artificial intellectual capital in production and distribution in Industry 4.0 and offer recommendations for pro-active management of competition between human and artificial intellectual capital in production and distribution in Industry 4.0.Originality/valueContrary to the existing approach to studying competition between human and artificial intellectual capital in Industry 4.0, automatization of distribution, not production, is most preferable. This shows increase of the value of human intellectual capital in distribution during its automatization based on AI. This is an unprecedented and breakthrough conclusion for the modern economic science. It allows creating a completely new direction of research of competition between human and artificial intellectual capital in production and distribution in Industry 4.0, in which optimization of social consequences is achieved not by means of restraint of automatization but by means of its stimulation. The key condition is stimulation of automatization of distribution with limited automatization of production. Based on this conclusion, it is recommended to continue research in continuation of the presented work.

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Section: Literature Reviewmentioning

confidence: 99%

Competition between human and artificial intellectual capital in production and distribution in Industry 4.0

Gashenko

Khakhonova

Orobinskaya

et al. 2020

JIC

Self Cite

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“…According to Russian national statistics service, the fall in real incomes of Russians approached the record of the 90s. Such growth in the poverty level is associated with the significant increase in the subsistence minimum per person per month and from May 1, 2018 the federal minimum wage in Russia is set at the subsistence minimum of the working-age population in Russia as a whole -11,163 rubles [6].…”

Section: Problem Statementmentioning

confidence: 99%

Key Directions of Efficiency Improvement of Russian Taxation System

Bryantseva¹,

Orobinskaya²,

Pyltsina³

2020

Proceedings of the International Conference on Policies and Economics Measures for Agricultural Development (AgroDevEco 2020)

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The article discusses the tasks of improving the Russian taxation system, the main directions of improving its efficiency, as well as the main problems of the domestic tax system that require solution in the search for an effective taxation model. In the current Russian reality, the need to improve the system and methods of managing revenues of the federal budget of the Russian Federation under the crisis reduction of the sources and volumes of budget revenues is indisputable, which reduces the possibilities of financial support for socially important programs and is incompatible with the status of a social state. Obviously, compulsory payments are the core of the tax system. Different types of taxes are combined in the various tax systems in different ways. Being in search of an effective tax system, one should pay attention to the measures carried out by foreign countries that are currently in the similar crisis situation as Russia. Thus, the countries of the European Union and Oceania chose the way of increasing taxes on personal income, while the countries of North America resort to increasing taxes on corporations. For the Russian tax system, we can talk more about the introduction of a progressive tax scale, but not about a simple tax increase. For the business, tax systems used in the Middle East are becoming more applicable. In the conclusion of the work the main problems of the domestic tax system are highlighted that require solution in the search for an effective model of taxation.

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“…Another trend of the recent years is the growth of social pressures and reduction in federal budget spending, as stated in [7], which leads to the change in its structure and reduction in the share of investment spending. Under the current problems of budget revenues at all levels, one of the main risks of implementing the strategy for the development of territorial development of sub-regional units with agroindustrial specialization is the underfunding risk.…”

Section: B Macroeconomic Factorsmentioning

confidence: 99%