Innovative activity and some features of taxation

Pushkareva, Lyudmila; Pushkarev, Mikhail

doi:10.1051/e3sconf/202016410027

Cited by 10 publications

(2 citation statements)

References 12 publications

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“…Cybersecurity and privacy protection. An example of tightening regulation laws ЕС -GDPR (General Data Protection Regulation) and SCV (Strong Customer Verigication) [24][25][26][27][28]; 2. Monitoring and risk management control.…”

Section: Resultsmentioning

confidence: 99%

“…At the same time, based on the different historical circumstances of the development of national financial systems, different approaches to reformat the financial environment have been proposed in different countries [6, p. 79]. Thus, legislative initiatives of the European Union (PSD2) are aimed at soft stimulation of the entry of new players from the environment of IT companies [26], and, for example, legislative practice in India is aimed at severely limiting the circulation of cash, indirectly stimulating the transition to a national mobile payment system, created by state stimulation of participantsthe largest banks and mobile operators.…”

Section: Introductionmentioning

confidence: 99%

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The impact of the digital revolution on the Russian financial sector development and the results of economic transformation

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The paper examines the impact of the digital revolution on the development of the Russian financial sector and the results of economic transformation. The authors substantiate the relevance by the fact that new opportunities for digital technologies and new regulatory rules are imposed on a complex international situation and an ambiguous global economic situation and create a very complex background for strategic planning of the development of small and medium-sized financial organizations. The authors built a model of the navigator of strategic approaches, made prerequisites for clarifying the model of the palette of strategies, created a new metamodel of digital transformations of a financial organization, created a new framework for building IT strategies, identified opportunities, limitations and obstacles to the implementation of competitive strategies of financial organizations in the context of digital transformations of the state economy. The directions for the development of digitalization in the banking sector of the Russian Federation are proposed: the introduction of a financial messaging system to reduce the dependence of the banking sector on international organizations, the introduction of regtech, the use of international experience, based on global trends in the use of fintech and digital technologies in general.

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Section: Resultsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

The impact of the digital revolution on the Russian financial sector development and the results of economic transformation

et al. 2020

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Municipal solid waste management in some countries of the world

et al. 2020

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The aim of the study is both an analysis of existing basic solutions and innovations in the field of municipal solid waste management and new developments by domestic authors. The main research method was environmental monitoring in the impact zone of municipal solid waste (MSW) landfills. In the process of monitoring, the properties of the soils of the landfill bases were studied by testing them and further laboratory studies of lithological and mineral compositions, moisture and density, filtration and other characteristics. As a result, the following were established: the dependence of soil water permeability on particle size distribution, lithological, organ mineral compositions and the degree of their heterogeneity; maximum minimum-required thickness of screening soils at the base of MSW landfills in the Middle Urals. The established dependences of the engineering and geological characteristics of soils make it possible to use them as natural impervious screens, which can be successfully applied in other regions under similar conditions. Among the constructive solutions in the field of municipal solid waste management, the developments of domestic scientists, which were tested in the Moscow, Nizhny Novgorod and Sverdlovsk regions, are considered. Some of them relate to environmental protection in the area affected by landfills, while others are aimed at optimizing the operation of such landfills. The optimization technology consists in combining the operation and reconstruction cycles of municipal solid waste landfills within their land allotment. It allows involving previously unused materials into circulation and obtaining insulating material from “old-year” waste.

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Changes in the tax accounting policy of industrial enterprises in the context of digitalization

et al. 2020

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Recently, approaches to organizing tax accounting policies in enterprises have undergone significant changes. The strict regulation of the accounting process by the state has been replaced by a combination of state regulation and the independence of enterprises in setting and maintaining accounting and tax accounting. In this article, the authors investigated the issue of tax accounting policy as a mechanism for managing taxes in the system of financial and economic activity of an enterprise. The method of influence of tax policy on financial indicators of activity of the business entity is shown. The article notes the fact that the development of accounting policy is carried out formally. The potential consequences of applying tax accounting policy elements are not taken into account. It highlights the importance and the need for careful accounting tax policies. It is necessary to take into account the relationship of such financial indicators as gross profit, retained earnings, tax liabilities, profitability, depreciation of fixed assets, liquidity, financial sustainability with the strategic development plans of the organization. In the process of developing the methodological section of the modern accounting policy in the section of keeping records of existing inventory, it is necessary to focus on the choice of the method for their valuation. The authors propose to use the approach in order to determine the tax potential of the business entity of the analyzed sector using an indicator of current actual turnover, taking into account the allocation of categories and groups. The main features of the model on comprehensive taxation of economic entities of the region are displayed, forecasts of all tax revenues for existing groups are formed.

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Innovative activity and some features of taxation

Cited by 10 publications

References 12 publications

The impact of the digital revolution on the Russian financial sector development and the results of economic transformation

The impact of the digital revolution on the Russian financial sector development and the results of economic transformation

Municipal solid waste management in some countries of the world

Changes in the tax accounting policy of industrial enterprises in the context of digitalization

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