Transformation of the Legal Mechanism of Taxation Under the Influence of Digitalization: Russian Case Study
This policy note considers the impact of global digitalization of the economy on public tax administration based on the example of the Russian legal system from a comparative perspective. To understand the prospects of domestic taxation mechanisms, they are considered in comparison with similar mechanisms of other states and the legal regulation of foreign countries of Europe (European Union) and the United States while respecting the initiatives and solutions of international organizations (OECD, European Commission) in the context that is examined.
A macroeconomic assessment of the effectiveness of the use of digital tax administration is performed, and the stages of its institutional development are highlighted. Digital technologies ensure an increase in the collection of taxes and other obligatory payments, reduce labour costs for tax control, and decrease the administrative burden on businesses.
The main approaches to the digital transformation of the modern tax system are considered and new innovative developments and digital technologies in Russia are emphasized. It is noted that, currently, the Russian tax system in the context of the development of the digital economy is moving from an electronic to a ‘proactive state’.
The paper is about problems of evaluating the level of completion in the digital environment. The developed model is based on dynamics of shares of companies in the digital environment. It reveals the changes of structural features in the digital markets and provides short-term forecasts of competitive positions. The results of the study allow examining the structure of digital market and the forces of competition.
The author considers issues of tax administration, based on the analysis of indicators of the region's economy. The work is based on the analysis of statistical information on tax revenues and macroeconomic indicators, which is supposed to draw a conclusion about the effectiveness of the use of certain benefits pro-vided by regional legislation. The relevance of this study is due to the difficult economic situation in the country and, as a consequence, the problems of filling the regional budget. Since the benefits are falling budget revenues, questions the effectiveness of their use is now the most relevant. In examining this question, it concludes that tax incentives do not significantly affect both the value of collected taxes and arrears, as well as on various macroeconomic indicators. So this analysis should be the starting point for regional lead-ership in finding ways to optimize the tax benefits and improve the efficiency of the region's economy.
The collection contains scientific articles of the international scientific-practical conference "State Administration and Public Service: Yesterday, Today, Tomorrow in the Context of E-Government and the Digital Economy", held at the Higher School of Public Administration (HSAA) of MV Lomonosov Moscow State University in the framework of the XIV NAUKA Science Festival 0+ (October 11-13, 2019). The materials of the collection reflect the results of research conducted by undergraduates of the first and second courses of the Higher School of Public Administration. This scientific publication will be useful to undergraduate students, undergraduates, researchers, and everyone interested in the current state and development trends of the theory of public service, public administration and management, as well as their practice in modern conditions of digitalization of public life.
The paper views the methods of providing tax safety of an enterprise from the standpoint of government and business.
The article researches the problems of the system of financial and tax control, the problem of financial and tax control object defining, problems of tax control effectiveness. The author defines the notion of tax control, its characteristics and also gives critical commentary on modern tendency of tax control subject defining.
The purpose of this article is to consider the main elements of taxation in a digital economy. On the base of the analysis, it was concluded that in conditions of digital economy, the development of information resources would provide a concretization of the provisions of the main elements of taxation and optimize the emergence and pursuance of the constitutional duties to pay taxes, as well as the calculation of tax amounts. The main provisions and conclusions can be used in scientific and practical activities when considering the issues of the legal construction of taxes.
The book addresses the interpretations of the nature of the fiscal information in the interests of regional and local authorities, as well as investors and other user groups. The issues of tax administration, the calculations carried out assessment of the application of tax incentives, tax potential of regions and their impact on the budgets of regions.
The authors develop a definition of the sharing economy as a new business model. The article analyzes and systemizes different approaches to understanding this term, highlights its key components. Also, the authors discuss a number of factors affecting the consumers’ behavior in the era of the digital economy, highlight key trends in the market of the collabo-rative consumption. As a result, based on the online-survey data, the authors identify the most popular services of the sharing economy for Russian consumers.
The article is devoted to a particular form of freedom of assembly — the right to counter-demonstrate. The author underlines the value of this right as an element of democratic society, but also acknowledges the risk of violent actions among participants of opposing demonstrations. Due to this risk, the government may adopt adequate measures restricting the right to counter-demonstrate, certain types of which are analyzed in this paper.
Development of standards of international controllability is reviewed in the article. Institutional approach is applied to development of international legal regime of Energy Charter. Definition of controllability is connected to development of international standards of dispute settlement, which are described in the article in detail. In connection with controllability, Russian interest, defense of investment in European Union and ecological investment encouragement, is reviewed in the article.
мировое управление и управляемость, Мировая экономика, международное экономическое право, энергетическая хартия, International control and controllability, International economics, international economic law, Energy Charter
международное частное право; недвижимость; ; школа бартолистов; бартолисты; теория статутов; статуарная теория/