The principles of taxation for digital economy

Vishnevsky, V.P.; Гончаренко, Л. И.; Dementiev, Vyacheslav V.; Gurnak, Alexander V.

doi:10.18522/2073-6606-2022-20-2-59-71

Cited by 9 publications

(5 citation statements)

References 13 publications

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“…Digitalization is a general term for the digital transformation of society and the economy, describing the transition from the industrial era, characterized by analog technologies, to the era of knowledge and creativity, characterized by digital technologies and innovations of digital business [4]. Around the year 2000, various digital technologies (mobile Internet, artificial intelligence, Internet of Things, etc.)…”

Section: Methodsmentioning

confidence: 99%

Digitalization as a Factor of Sustainable Development of the Economy and Economic Security

2023

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This article discusses topical issues of economic sustainability of enterprises, as well as the development of the digital economy in various industries in Russia and in the world as a whole, ways and means of improving economic security in the context of global digitalization. When writing the article, the goal was to reveal the essence of modern trends in the development of the state and organizations. The current and possible impact of digital technologies on the labor market is also assessed, which is of interest to all members of society and organizations that, in the era of digitalization, will have to face new problems and master all the opportunities that fall out of this process. Digitalization, which began in the 20th century, is beginning to gain momentum and, in the near future, may surprise the world community with its results.

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Section: Methodsmentioning

confidence: 99%

Digitalization as a Factor of Sustainable Development of the Economy and Economic Security

2023

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“…На выполнение фискальной функции направлено также взаимодействие ФНС и ФТС России 7 . Данные, представленные в табл.…”

Section: икт фнс россии и информационный обмен даннымиunclassified

“…Сокращение количества проверочных мероприятий обусловлено внедрением ИКТ в рамках налогового администрирования, в частности, внедрением риск-ориентированного подхода при планировании и подготовке проверок [15]. 7 Федеральный закон Российской Федерации от 27.07.2010 № 210-ФЗ «Об организации предоставления государственных и муниципальных услуг». URL: https://www.consultant.…”

Section: икт фнс россии и информационный обмен даннымиunclassified

“…Актуальность вопросов администрирования Федеральной налоговой службой России (ФНС России) сегодня возрастает, поскольку от результативности налогового администрирования напрямую зависит экономическое развитие государства. В настоящее время эффективность налогового администрирования тесно связана с инновационным развитием и созданием транзакционной виртуальной среды [1][2][3][4][5][6][7]. В современных условиях трансформируются традиционные способы ведения бизнеса и взаимодействия налоговых органов с налогоплательщиками, замещаясь бесконтактными электронными процедурами; расширяются права и обязанности субъектов налоговых отношений на фоне трансформации систем фискальных платежей; появляются новые продукты и услуги, обслуживаемые операторами электронных площадок, формируются информационные базы данных [8].…”

Section: Introductionunclassified

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Innovative Development of tax Administration in Russia

Kirova,

Karp,

Samodelko

et al. 2024

jour

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The use of modern innovative technologies raises tax administration to a qualitatively new level of development, which determines the relevance of the study. At the same time, the digital transformation of the tax system should be based on classical principles of taxation, meet the interests of tax authorities and taxpayers, and prevent tax risks. The purpose of the study is to identify trends of tax administration in Russia and to develop a forecast of its innovative development from the standpoint of classical principles of taxation. To achieve this goal, it was necessary to solve the following tasks: problem statement; review of the main information technologies used by the Federal Tax Service of Russia; study of information exchange of data; determination of the impact of innovative development of tax administration on the activities of economic entities. In preparing the article, the authors used methods of analysis and synthesis of empirical data of information platforms, as well as a systematic approach and a method of interpreting the results during scientific research. The novelty of the paper lies in the author’s view of the prospects for the innovative development of tax administration. The results of the study proved the high efficiency of the digital technologies used. It is shown that the innovative development of administration strengthens tax control, increases budget revenues, increases the role of the state in the field of taxation. It is concluded that innovative tax administration significantly affects the behavior of taxpayers, causes their concern about the growth of tax risks. The completed forecast of innovative development of tax administration showed a high probability of changing the status of an organization to an individual entrepreneur, loss of tax revenues from developing e-commerce.

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“…The importance of interoperability of transport systems information is recognized by most developers, because it is a prerequisite for large-scale innovations in the industry. Innovation is hindered by the level of competence of information flow control personnel in such areas of knowledge and skills as artificial intelligence and machine learning, virtual and augmented reality, blockchain technology in processing big data, etc., which form the basis of innovation drivers in the digital transformation of railway transport content [8].…”

Section: Introductionmentioning

confidence: 99%

Modern challenges of the digital ecosystem of transport and logistics

Panyushkina

2023

E3S Web Conf.

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The modern stage in the development of the transport industry is characterized by changes in the traditional economic models of interaction between multiple participants in the provision of transport and logistics services. These changes are caused by digital technologies that form a new digital outline of the business models of the transport industry. The digital ecosystem of transport and logistics is the basis for the breakthrough development of the Russian economy and increasing its competitiveness. However, the digital update format does not offer ready-made solutions, its deployment is constrained by the lack of the necessary number of competent personnel, the high cost of implementing and maintaining digital tools, ensuring high reliability, data preservation and security. All this requires additional resources to overcome the emerging barriers with minimal losses. In this regard, the study of the stated topic is demanded and relevant. Therefore, the purpose of the current study is to systematize the main challenges that create imbalances in the pace and scale of modification of the digital circuit of the transport and logistics ecosystem of the Russian Federation. The need to systematize the challenges in creating the digital contour of the transport and logistics ecosystem is justified by the presence of multiple economic interests in this area, including socially significant ones. However, their multidirectional and contradictory nature hinders the rate of formation of a single trend of development of the transport complex and logistics activities of all participants providing services, as well as the creation of a single digital platform that accumulates the potential for effective interaction of transport complex operators. The study was conducted using general scientific methods of knowledge, such as: generalization and systematization of scientific and statistical data on the risks of the barrier environment in the digital transformation of the Russian transport industry, forming the main challenges of the digital ecosystem of transport and logistics, their comparative analysis, synthesis, application of systemic and functional approaches.

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The principles of taxation for digital economy

Cited by 9 publications

References 13 publications

Digitalization as a Factor of Sustainable Development of the Economy and Economic Security

Digitalization as a Factor of Sustainable Development of the Economy and Economic Security

Innovative Development of tax Administration in Russia

Modern challenges of the digital ecosystem of transport and logistics

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