Mathematical models forecasting the transformation of the tax path of large russian companies

2019 ◽  
Vol 5 (3) ◽  
pp. 193-203
Author(s):  
Kristina A. Bannova ◽  
Nurken E. Aktaev ◽  
Yulia G. Tyurina
Keyword(s):  
Information And Communication Technologies ◽  
Business Processes ◽  
Digital Economy ◽  
The State ◽  
Russian Society ◽  
Financial Flows ◽  
Business Entities ◽  
Object Of Study ◽  
Tax Changes ◽  
The Impact

Digital technologies have changed the relationship between the society and business entities, taxpayers and the state. Ceteris paribus, the ability to effectively manage financial flows and make administrative decisions depends on the correct and established interaction between the state and taxpayers. This study aims to form and develop a taxpayer’s understanding of the digital age with all its features and opportunities for information and communication technologies, including mathematical modeling methods that form the basis of the digital economy for building and sustaining business development, improving the systemic vision of business processes. The research hypothesis is that the further development of economic entities management in the digital context, as well as the coordination of these entities’ interests, is possible only in the partnership of the key economic participants, with the taxpayer at the forefront. That will allow identifying the areas for improving tax trajectories. Using polynomial approximation, the authors have obtained the models of tax trajectories of companies that allow predicting tax burden. The data for approximations are obtained using the previously constructed mathematical model of the optimal tax path. The main input data of the model are fixed assets and human resources, the totality of which form the production function. The analysis of the transformation of tax paths shows ways for achieving a balance of interests between both the state and the taxpayers. Finding this balance will help to overcome the crisis of confidence in the authorities, the development of adaptability and creativity of Russian society to new tax changes. A number of parameters determines the scale of this task. They include the complexity of the object of study, the long-term and multi-aspect nature of the impact which modeling the digital economy has on adaptation to the new digital realities of the state and taxpayers, as well as the absence of significant analogues of the solution to this problem in global and Russian economics.

Business entities of the digital economy and evaluation problems of the efficiency of their activity

2021 ◽  
Vol 2021 (1) ◽  
pp. 103-116
Author(s):  
Halyna PARTYN ◽  
◽  
Anatoliy ZAGORODNY ◽  
Liubomyr PYLYPENKO ◽  
◽  
...  
Keyword(s):  
Business Processes ◽  
Financial Analysis ◽  
Economic Benefits ◽  
Digital Economy ◽  
Financial Condition ◽  
Marketing Analysis ◽  
Business Entities ◽  
And Performance ◽  
Resource Support ◽  
The Impact

The peculiarities of the digital economy enterprises are analyzed, their main advantages and risks are established. Factors and problems of value formation of such enterprises are determined. The criteria for evaluating the efficiency of digital economy enterprises are substantiated, as well as the methods and indicators that should be used for this purpose. The peculiarities of the relations of these enterprises with stakeholders and the need to take them into account when evaluating the results of activities are revealed. A feature of the modern economy is the introduction of digital technologies in all business processes of economic entities, as well as the separation of the entire sector of the economy associated with the creation of products and services using these technologies – enterprises of the digital economy. Resource support for the operation of such enterprises covers mainly intangible factors of production, products have a virtual (digital) nature with a rapid rate of aging, and the activity itself –global dissemination. These and other factors necessitate the development of new or improvement of existing tools for assessing the financial position and performance of enterprises of the digital economy. The purpose of the article is to identify the consequences of digitalization of business processes for businesses, highlight the features of the digital economy, identify problems in assessing the effectiveness of their activities and financial condition, as well as substantiate proposals for their solution based on financial and non-financial indicators. Taking into account the listed features and factors of functioning of enterprises of digital economy the basic criteria of the estimation of a condition and results of their activity are formulated, directions of adaptation of methods of the strategic and marketing analysis are proved and indicators which should be used in the course of realization of these methods are offered. It is established that when identifying and determining the results of the digital economy the impact of the relationship with stakeholders should be taken into account.. Indicators of evaluation of innovative activity and innovative potential of these enterprises are offered, the peculiarities of conducting a financial analysis of their activities taking into account the factors of generating economic benefits are revealed.

scholarly journals Development of public services in the energy field in the age of digital economy

2019 ◽  
Vol 110 ◽  
pp. 02031
Author(s):  
Elena Voskresenskaya ◽  
Lybov Vorona-Slivinskaya ◽  
Lybov Achba
Keyword(s):  
Information And Communication Technologies ◽  
Public Services ◽  
Institutional Environment ◽  
New Technology ◽  
Modern Society ◽  
Feedback System ◽  
Digital Economy ◽  
Business Practices ◽  
Business Entities ◽  
The Impact

The development of the system of electronic public services, which is one of the directions of change in the digital economy, was the subject of the study in the present article. This system helps the state to interact with the population and organizations in such issues as providing information, particularly on individual requests, organizing public (municipal) procurements, in the matter of prices and tariffs in the energy sector, in providing public services and developing the feedback system (complaints institution), etc. The authors have concluded that a modern state should ensure the coherence between its citizens or business entities and institutions or public administrations on the basis of electronic access. Correct digitization of public administration contributes to the transparency of the public sector. Russia has enough prerequisites for the development of the electronic public services system, since Russia has traditionally established and maintained a high level of people’s education, and these days, the information technology sector develops rapidly. The study identified the main features of information and communication technologies and determined the impact of these technologies on the formation of a system of socio-economic relations and the institutional environment of modern society. The authors substantiated the necessity of a new technology package in Russia that will ensure the transition from analog to digital control methods in the energy industry and support the transformation of consumer behavior models, business practices of energy supply and service companies.

Influence of social networks on business processes’ development

2020 ◽  
Vol 19 (12) ◽  
pp. 2225-2252
Author(s):  
E.V. Popov ◽  
V.L. Simonova ◽  
O.V. Komarova ◽  
S.S. Kaigorodova
Keyword(s):  
Social Networks ◽  
Social Media ◽  
Business Models ◽  
Business Processes ◽  
Digital Economy ◽  
Theoretical Understanding ◽  
Sales Channels ◽  
A Value ◽  
The Impact

Subject. The emergence of new ways of interaction between sellers and buyers, the formation of new sales channels and product promotion based on the use of digital economy tools is at the heart of improving the business processes. Social networks became a tool for development; their rapid growth necessitates theoretical understanding and identification of potential application in enterprise's business process digitalization. Objectives. We explore the role of social media in the digitalization of business processes, systematize the impact of social networks on business processes of enterprises in the digital economy. Methods. The theoretical and methodological analysis of social networks as a tool for digitalization of company's business processes rests on the content analysis of domestic and foreign scientific studies, comparison, generalization and systematization. Results. We highlight the key effects of the impact of social networks on the business processes of the company; show that the digitalization of business processes should be considered in the context of a value-based approach, aimed at creating a value through the algorithmization of company operations. We determine that social networks are one of the most important tools for digitalization of company's business processes, as they have a high organizational and management potential. We also systematize the effects of social media on company's business processes. Conclusions. We present theoretical provisions of the impact of social networks on business processes of enterprises, which will enable to model and organize ideas about the development of digital ecosystems and the formation of business models.

Budgetary Regulation in the Context of Preventing the Consequences of the Spread of a New Coronavirus Infection in the Russian Federation

Lex Russica ◽  
2021 ◽  
Vol 74 (2) ◽  
pp. 64-79
Author(s):  
R. V. Tkachenko
Keyword(s):  
Public Relations ◽  
Russian Federation ◽  
The State ◽  
Russian Society ◽  
Coronavirus Infection ◽  
The Russian Federation ◽  
Legal Forms ◽  
The Impact ◽  
Budget System

The paper is devoted to the examination of issues related to the increasing importance of budgetary regulation for the proper functioning of a modern innovative society. The key role of the budgetary regulation in the financial process of the State is particularly acute in the context of systemic crises that include socio-economic consequences caused by the spread of a new coronavirus infection (COVID-19) in Russia. In the course of the study, the features of changes in the state financial policy caused by the above-mentioned crisis phenomena are highlighted. The paper describes various approaches to the interpretation of the budgetary regulation as a category of financial law, explores various types and legal forms of methods of the budgetary regulation, analyses mechanisms and the impact of the State on the budget system through the existing legal structure of the budgetary regulation. It is determined that the rules of financial law governing the whole complex of public relations concerning the distribution and redistribution of the national product between the levels of the budget system of the Russian Federation constitute the institution of financial law, namely: the budgetary regulation. The author concludes that the approach based on the concentration of basic powers in the financial field at the federal level significantly slows down the dynamics of development of economic activity in the majority of regions of Russia, while the need for breakthrough innovative development of Russian society determinates the expansion of long-term tax sources of income for regional budgets. In this regard, it is proposed to consolidate additional regulation for revenues gained by regional and local budgets in the form of targeted deductions from federal taxes on a long-term basis.

scholarly journals Analysis of Mass Medias Effect on Formation Youths Mindset in the Media Landscape

2019 ◽  
Vol 8 (4) ◽  
pp. 763-773
Author(s):  
Svetlana Koryagina ◽  
Irina Kravchenko
Keyword(s):  
Information And Communication Technologies ◽  
The State ◽  
The Other ◽  
Young Generation ◽  
Government Control ◽  
Role Of The State ◽  
Youth Media ◽  
The Media ◽  
The Right ◽  
The Impact

The article describes the impact of the Mass Media on the formation of the worldview of the young. This impact may be positive or negative. On the one hand, the media educate young people and enhance their participation in public life. On the other hand, they may mislead or promote false values, and manipulate the young generation’s consciousness. What helps people not to get involved into the tried-and-true crowd manipulation scheme in the media landscape is critical thinking, whose lack results in inability to choose the right guidelines in the flow of false information provided by various Media. The authors emphasize the role of the state, which, regarding the needs of the society, should enculturate the young generation, as well as exercise tight control over communication in the global web and publications in the Internet Media and social networks. One of the directions of the state’s policy is expanding the geography of information and communication technologies, and the other is ensuring information security of the young in general and adolescents in particular. To provide this, the state develops organizational and legal mechanisms aimed at protecting children from harmful information in the web, and requirements for the content, its expert evidence and government control. The article demonstrates the results of a study carried out by the authors to assess the current youth Media and their influence on criminality. The key criterion for selecting participants of the focus group was young age, since the young are the most active and the least protected players in the media landscape. The sampling was made by random choice in order to ensure equal opportunities for participation in the study.

The impact of information and communication technologies on the economic efficiency of agricultural production

2021 ◽  
pp. 30-32
Author(s):  
E.G. Abdulla-Zade ◽  
◽  
R.E. Shertsel ◽  
A.I. Ivanus ◽  
◽  
...  
Keyword(s):  
Information And Communication Technologies ◽  
Agricultural Production ◽  
Crop Production ◽  
Communication Technologies ◽  
The State ◽  
Information Support ◽  
New Production ◽  
Information And Communication ◽  
Production Relations ◽  
The Impact

Questions and problems related to new production relations arising from the use of information and communication technologies in the technological processes of agricultural production (point farming, differentiation of information support through the reception, processing, presentation of information about the state of the soil, animals, the environment, etc.) between the object and the subject of management are investigated and analyzed. The system of collecting and wireless transmission of data on the state of the soil by means of mobile and stationary sensors with the subsequent analysis of information for making optimal management decisions in crop production is considered.

THE ROLE OF STATE PROGRAMS IN FORMING THE EXPENDITURE PART OF THE FEDERAL BUDGET

2021 ◽  
pp. 21-29
Author(s):  
Svetlana Yu. Pavlova ◽  
Nikita V. Geroev
Keyword(s):  
Federal Budget ◽  
Specific Weight ◽  
The State ◽  
Actual Data ◽  
Russian Society ◽  
Predominant Role ◽  
The Russian Federation ◽  
State Programs ◽  
The Impact

The article analyzes the structure of state programs financing, provides actual data on federal budget expenditures for several years. On the basis of actual data, the predominant role of state programs in forming the budget system expenditures in the Russian Federation is shown. On average, in 2014-2019, the share of expenditures on state programs was 51.5%. In 2019, the share of expenditures for implementing the state programs in the structure of federal budget expenditures was about 61%. The relevance of the topic showing the impact of state programs on the federal budget expenditures is caused by the fact that in modern conditions, implementation of state programs contributes to harmonious developing certain life spheres in the Russian society and helps the state to direct budget funds more specifically for certain purposes within the areas of state programs implementation. The predominance of state programs gives the state the opportunity to allocate federal budget funds purposefully, as well as it provides an opportunity for the state to finance the main policy directions. Using the methods of comparison, calculation of the specific weight and others, the results are obtained that enable us to draw the following conclusions: the change in the amount of federal budget expenditures and the amount of expenditures on state programs is not proportional, that is why the share of expenditures on implementing the state programs in each period under study is different, but still makes about half of the total amount of expenditures.

Four Questions on the Digital Economy

2019 ◽  
Vol 8 (1) ◽  
pp. 5-14
Author(s):  
Василий Свистунов ◽  
Vasiliy Svistunov ◽  
Виталий Лобачев ◽  
Vitaliy Lobachyev
Keyword(s):  
Information And Communication Technologies ◽  
Information Technologies ◽  
Practical Importance ◽  
Communication Technologies ◽  
Digital Economy ◽  
Current State ◽  
Information And Communication ◽  
State Of Affairs ◽  
National Economies ◽  
The Impact

The article is devoted to the analysis of the main modern trends of digitalization of the economies of the leading world powers. Particular attention is paid to the state of Affairs with the practice of information and communication technologies in the Russian Federation. The analysis of trends in the participation of the digital economy in the formation of GDP of a number of countries, including Russia. The impact of digitalization processes on the current state and further development of various spheres of management is assessed. The practice of development of strategic programs for the development of national economies, which determine the targets for the development and implementation of modern information technologies in various industries and activities to improve the efficiency of national socio-economic systems. The author’s position in determining the main features of the current state of the digital economy of Russia is based on the generalization of the results of studies conducted by a number of international companies, and is of practical importance in the study of the problem of the ongoing transformation of social and labor relations in the context of digitalization.

scholarly journals HIGHER EDUCATION AS A DRIVER OF THE DIGITAL ECONOMY DEVELOPMENT

2021 ◽  
Vol 6 (1) ◽  
pp. 83-91
Author(s):  
Nataliia Kholiavko ◽  
Antonina Djakona
Keyword(s):  
Higher Education ◽  
Digital Economy ◽  
State Regulation ◽  
The State ◽  
Information Support ◽  
Real Economy ◽  
The Real ◽  
Development Processes ◽  
The Impact ◽  
Educational Component

The purpose of the current study is to analyze the impact of higher education and universities on the dynamics of the digital economy. The authors hypothesized to distinguish three components (educational, research, innovation) in the digital economy development. Within this article, the results of using index and cluster analysis methods to determine the impact of the educational component on the processes of digital economy development in Ukraine at the macroeconomic and meso-economic levels are presented. The special attention is put on the educational component because the higher educational institutions concentrate intellectual capital of the country, as well as prepare future specialists for the needs of digital economy. Moreover the universities’ scientists make an impact on digital economy development by conducting research and transferring their results technological innovations, information and communicational technologies, etc.) into the real economy. During the research, main problems of digital economy development, determined by the poor quality of educational services, insufficient commercialization of university research results in the real economy, are identified. The authors conclude that solving the identified problems requires synchronization of interests and establishing a long-term partnership between universities, business, the state and the public. Importance of optimizing the state regulatory influence on economic entities in the context of digitalization of the national economy is emphasized. In particular, it is proposed to group the set of measures of state regulation into three vectors, namely: neutral-encouraging (support of positive dynamics of intensive development), incentive-providing (resource and information support of development processes) and initiative-mentoring (motivation and coordination of development processes).

scholarly journals DIGITAL ECONOMICS RUSSIAN FEDERATION AND REPUBLIC OF KAZAKHSTAN

2020 ◽  
Vol 3 (33) ◽  
pp. 47-56
Author(s):  
Yu.A. Pavlova ◽  
◽  
N.K. Izteleuova ◽  
V.V. Shabanova ◽  
N.I. Galiullina ◽  
...  
Keyword(s):  
Information And Communication Technologies ◽  
Russian Federation ◽  
Digital Economy ◽  
Digital Transformation ◽  
The State ◽  
Clear Understanding ◽  
Information And Communication ◽  
The Russian Federation ◽  
The Creation ◽  
The Republic

The article analyzes trends in the development of digitalization of the economy of the Russian Federation and the Republic of Kazakhstan; reveals the regional aspect of the state of digital transformation of the Russian economy; examines the correlation of the digital economy of the Russian Federation and the Republic of Kazakhstan. Digital transformation of the economy, and in particular the bilateral cooperation plan between the Ministry of industry and trade of the Russian Federation and the Ministry digital development, defense and aerospace industry of Kazakhstan in the field of industrial and scientific-technical cooperation, promotes more effective engagement of countries in all regions. In the sphere of building a digital economy, cooperation between countries can have an emergent effect. An important component of the transition to the digital economy is the exchange of experience and accumulated knowledge at the interstate level. Russia and Kazakhstan, as strategic partners, have many points of contact in the field of digital economy. The authors noted the need for an integrated approach to the digital economy development in Russia and Kazakhstan, both at the microeconomic and at the macroeconomic level, the features of the digital economy in the Russian Federation and the Republic of Kazakhstan, the basic characteristics of the directions of the state support in the field of digital economy, as well as the criteria of selection of projects, explored the actors involved in the creation of the digital economy, able to organize meetings of various institutions, ready to implement advanced information and communication solutions in various spheres of life. The paper analyzes the areas of cooperation between the Russian Federation and the Republic of Kazakhstan on the development of information and digital technologies. Both in Russia and Kazakhstan, serious work is being done in the field of digitalization, programs have been adopted at the state level, and detailed schemes for moving the economy into a digital future are being developed. The creation of infrastructure for the digital economy implies a constant exchange of experience, the creation of a common digital agenda, to ensure technological compatibility of the two countries' actions. Digital transformation requires people who have a clear understanding of how to integrate new digital methods and processes into existing ways of working. Key words: digital economy, e-management, digital players, Russia, Kazakhstan, transactions, information, technology, infrastructure, digitalization, Internet commerce, digital revolution, big data, technological innovation, innovation industry, information and communication technologies.

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