Taxation in the System of Natural Resource Management and its Influence on the Economic Development of Northern Territories

Lazhentsev, Vitalii; Chuzhmarova, Svetlana; Chuzhmarov, Andrei

doi:10.15838/esc.2018.6.60.7

Cited by 3 publications

(2 citation statements)

References 4 publications

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“…A survey of domestic and foreign academic literature, theoretical views on taxation management in digital economy (focusing on the issues of taxation of electronic services, taxation of environmental management, smoothing the boundaries of doing business, network effects, etc.) [6][7][8][9][10][11][12][13][14][15][16][17][18] made it possible to establish that there is no consensus between scientists about the essence and content of state tax management; insufficient attention is paid in the economic literature to the problems of the development of state tax management in digital economy and its functional aspects.…”

Section: Literature Reviewmentioning

confidence: 99%

Functional Aspects of the Development of State Tax Management in the Digital Economy

Шеломенцев¹,

Chuzhmarova²,

Chuzhmarov³

et al. 2020

Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019)

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Currently, under the implementation of new information technologies in the sphere of public administration what is one of the priority tasks in the field of e-government development-the transformation of state tax management system, as well as understanding of the functional aspects of its development in digital economy, are of particular importance. Academic interest in-digital economy‖ is due to the appearance of different problems, also in tax management, not only in terms of budget replenishment and tax control, but also of the relationship of tax authorities and taxpayers through the implementation of new digital technologies. In the latter, the problems of the priority of fiscal component and underestimation of regulatory component of state tax management are the most pronounced. This article describes the current problems of state tax management development. The hypothesis of this study defined that the implementation of digital technologies in state tax management is interconnected with the implementation of the fiscal focus of tax policy. To prove it, the contradictions in the attitude to the functional aspects of taxation management were found, the Russian experience in implementing digital technologies was investigated, the effectiveness of such implementation was assessed, several problems were identified and ways to solve them were proposed.

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Section: Literature Reviewmentioning

confidence: 99%

Functional Aspects of the Development of State Tax Management in the Digital Economy

Шеломенцев¹,

Chuzhmarova²,

Chuzhmarov³

et al. 2020

Proceedings of the Ecological-Socio-Economic Systems: Models of Competition and Cooperation (ESES 2019)

Self Cite

View full text Add to dashboard Cite

show abstract

“…Recent work on this issue area focused on the roles of different actors in the implementation of the principles of sustainable development in the north and the Arctic [13][14][15][16]. The uniqueness of processes and interactions among the natural, economic, and local community domains is highlighted [17][18][19] as well as the importance of applying a locallevel understanding of contemporary development processes to the subsequent design of sustainable development frameworks in the north and the Arctic [17].…”

Section: Introductionmentioning

confidence: 99%

Sustainability of Local Communities in a New Oil and Gas Region: The Case of Eastern Siberia

Krasnoshtanova

2023

Sustainability

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The need of the global economy for natural resources encourages the movement of extractive industries to new areas, significantly affecting local communities. The study of community sustainability under the influence of extractive industries is multidimensional, as it depends on the geographical characteristics of the area, the historical background, the sociocultural and institutional environments, current government policies, and so on. Therefore, it is important for these local-level studies to comprehensively consider heterogeneous qualitative and quantitative data, paying special attention to the views of local people. This paper examines the impact of industrial natural resource development on community sustainability through a comprehensive approach that considers qualitative and quantitative socioeconomic data, including residents’ perceptions of current and future settlement development. The study is based on the example of communities located in areas of new oil and gas development in the north of the Irkutsk region (Eastern Siberia, Russia). Social science methods (semistructured interviews, surveys, questionnaires, and participant observations), comparative geographical, and statistical methods are used. A comprehensive approach allows us to identify various issues associated with maintaining the sustainability of local communities manifested under the influence of oil and gas extraction in different types of settlements. The findings contribute to the study of community sustainability during the industrial development of natural resources and have practical implications for decision-makers in terms of the socioeconomic management of the studied area and other territories with similar conditions.

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The impact of mining on the economy in the Sakha Republic (Yakutia)

Postnikova,

Postnikov,

Sleptsov

2024

jour

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Studying mining as a special branch of the region is certainly relevant. The analysis is based on revealing its role in the formation of the state budget of the Sakha Republic (Yakutia); calculating the localization (specialization) coefficients of the region in terms of Gross Value Added and the average annual number of employees; identifying the industry’s contribution to the formation of the region’s labor resources; and studying the demand for professions in the industry under study using the example of engineers and technicians in a mining camp. The results of activities in the extraction of basic minerals in the Sakha Republic (Yakutia) in recent years are summed up; the need for corporations to be provided with the information on regions of their presence and strengthening the inclusion of corporations in sustainable development on environmental issues is revealed. The results of the study showed the continued dependence of the Yakutia’s economy on the mining industry in the midterm, a changed ratio of the export commodity structure in favor of hydrocarbon and coal production, and a reduced role of diamond mining. In the future, it is necessary to focus on more detailed characteristics of shift work mining and its impact on the economy of the region.

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Taxation in the System of Natural Resource Management and its Influence on the Economic Development of Northern Territories

Cited by 3 publications

References 4 publications

Functional Aspects of the Development of State Tax Management in the Digital Economy

Functional Aspects of the Development of State Tax Management in the Digital Economy

Sustainability of Local Communities in a New Oil and Gas Region: The Case of Eastern Siberia

The impact of mining on the economy in the Sakha Republic (Yakutia)

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