101000 Moscow , 11 Miasnitskaya St.
+7 (495) 621-64-18;
+7 (495) 772-95-90 ext.111-74
The problem of low usage of e-government solutions is common in many emerging countries. Is Russia experiencing the same issue? Are there sufficient conditions to grow the usage of e-government solutions (internet penetration rate, rights for the citizens to approach the government remotely, trust in government, computer skills and usage perception, etc.)? Do the use rates for public e-services portals and e-participation platforms equal one another? Based on scholarly articles, analytical reports, laws, regulations, and the results of citizens’ surveys, the research considers some factors that influence e-government implementation in Russia. The findings highlighted that the penetration of the Internet in Russia is high and that citizens have the right to approach the government remotely and trust the government. The survey demonstrated that the users believe they have enough knowledge and skills for using public e-services portals and e-participation platforms. At the same time, within the same institutional framework, the level of use of public e-services was still low in 2018 (29% of the respondents), and it was even lower for e-participation platforms (17% of the respondents). This observation suggests that the nature of e-government solutions (whether it is a public e-service portal or e-participation platform) should be considered when governments are developing roll-out programs.
The article proposes methodological approaches to the verification of indicators of the state of thecountry’s economic security using the method of fractal analysis. Fractal analysis technologies make it pos-sible to determine the nature and dynamics of changes in the indicator, to verify its values (indicative or crit-ical), and also to reveal the rate at which these states are reached on the time horizon of statistical observa-tions. The unemployment rate indicator is selected as an example.
The article is devoted to the problems of improving the tax legislation of Russia at the stage of active implementation of blockchain technology, which is characterized by contradictory trends in the legal regulation of digital technologies. The relevance of the study of application of blockchain in tax relations is due to the need to assess the tax consequences of transactions using digital financial assets, as well as emergence of new directions for improving tax control based on blockchain technology. The purpose of the study is to analyze the provisions of Russian and foreign tax legislation, as well as doctrinal sources on improving legal regulation of tax relations in regard to blockchain technology. The study shows efficacy of the blockchain analysis for the purposes of tax and legal regulation carried out by developing concepts related to applying such technological solution as a tool in conducting cryptocurrency transactions. The theoretical significance of the study lies in the author’s definition of the concept of blockchain technology for tax purposes, as well as in proving the value of legal regulation of tax relations applying blockchain. The practical implication is connected with voicing the need to develop legal regulation of applying blockchain technology when creating a system of transactional (automatic) taxation and levying the so-called “smart taxes” while fulfilling tax obligations in the context of introducing a goods traceability mechanism. This will also contribute to minimizing tax reporting. The research methodology are general and private scientific methods of knowledge: formal-legal, analysis, comparative-legal, and forecasting and modeling. The last two are often applied in tax law in light of digitalization and globalization.
The purpose of this study is to theoretically substantiate the stages of development of judicial approaches to the application of thin (insufficient) capitalization rules in the tax relations of Russian taxpayers with foreign companies, including transnational corporations, operating in Russia. The development of legal regulation and the corresponding judicial approaches regarding thin (insufficient) capitalization is retrospectively considered.
In particular, the possibility of applying this rule, provided double taxation avoidance, was studied as well as its correlation with the application of other anti-evasive norms of tax law in Russia. In addition, the following was performed: (1) periodization of the stages of judicial practice development on the application of thin (insufficient) capitalization rules by Russian courts; (2) formulation of new approaches contained in the Decision of the Supreme Court of the Russian Federation dated 14 September 2020 in case No. A60-29234/2019 (Mega-Invest Limited liability company (LLC)).
The practical significance of this article consists of proposals for eliminating the inadequacies of judicial practice in the aspect of thin capitalization as well as a recommendation to take into account the direction of development of such judicial practice in the preparation of tax regulatory acts and to prevent illegal methods of tax minimization.
In a changing world, which falls under the influence of two inextricably linked processes in the form of digiti- zation and globalization, the issue of determining the position of the legislator in relation to the choice of the model of legal regulation becomes most relevant. At the same time, despite the active development of digitization processes of both the Russian and world economy, there is no single normative and/or doctrinal concept of crypto- currency, both in economic science and in jurisprudence. We believe that this problem is of particular relevance in connection with the need to determine the state-power strategy of a public entity with regard to the development of Russian financial and tax legislation, considering cur- rent features of the financial system development in the digital age. In this regard, we consider the assessment of the “cryptocurrency” phenomenon taking into account the specifics of the Russian tax-legal regulation as one of the categories of taxation law, which is related to such fun- damental notions as “object taxation” and “tax base”. Also, the development of the current concept of cryptocurren- cy significantly affects the most important notions of tax law-fiscal sovereignty, tax residency, legal personality, taxpayers and others. In addition, digitization requires, in the Author’s opinion, a revision of theoretical approaches to the system and structure tax law sources.
Nowadays the growth of courts’ caseload is usual for most jurisdictions. However, post-socialist countries have extremely high rates of caseload. Authors prove that main reason of such caseload is more ineffectiveness of legal system and court organization as well as unjustified access to justice. This article focuses on the indisputable and small cases in Russian courts. The court system is overloaded as a result of necessity to engage in non-targeted activities. Thus, the judicial system is largely idle to the detriment of its primary purpose.
Understanding how Public Service Motivation (PSM) is tied to ethical or unethical conduct is critically important, given that civil servants and other public-sector employees throughout the world have been shown to exhibit high PSM levels. However, empirical evidence about the relationship between PSM and ethical or unethical behavior remains limited, due in part to the challenges of observing unethical conduct and overcoming social desirability bias in self-reported measures. We address these challenges by employing incentivized experimental games to study the relationships between PSM and two types of unethical behavior—corruption and dishonesty—as well as one type of ethical behavior: altruism. Based on data from approximately 1,870 university students at three research sites in Russia and Ukraine, we find evidence of a robust negative association between PSM and willingness to engage in corruption and a positive association between PSM and altruistic behavior. Results concerning dishonesty are more mixed. Our findings indicate that corruption and dishonesty are related yet fundamentally distinct concepts, particularly with respect to their compatibility with PSM. The findings additionally demonstrate that hypotheses about PSM and behavioral ethics generated in the Western context generalize well to the starkly different institutional context of the former Soviet Union.
The article concerns the patterns of development of the tax legislation of the Russian Federation and other countries related to the taxation of companies providing digital services. Some scientific and practical issues affecting the problems of tax incentives for entrepreneurship in digital companies are analyzed. The article covers the issues of the staged transformation of Russian tax law, which occurred as a result of the so-called "tax maneuver" of the rules for taxation of IT companies, associated with the need to stimulate the production of national software. The main idea of the research is - the concept of legal regulation of taxation of digital companies should be based on the supranational agreements reached by states, in accordance with which the digital transformation of tax legislation of individual countries will be carried out. The prospects for the introduction of digital taxes in Russia were also estimated, taking into account the experience of other countries as a unilateral response actions to the failure to reach an international consensus on taxation of the digital economy. At the same time, both the possible risks and the positive aspects of establishing a digital tax, which have a beneficial impact on the Russian tax climate, are indicated.
The author uses the historical and comparative legal methods of science, as well as the method of systems analysis.
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’.
In this book we analyze Government Digital Platforms (GDP) phenomena. Our research analysis demonstrates the process of digital public services transformation into public services ecosystem in which we observe the implementation of the partnership between public authorities and external actors in shared infrastructure, processes, data and information systems. GDP are defined through several approaches: their functionality, comparison with commercial digital platforms. We provide the methodology of GDP design and development based on GDP meta classification and typology. The scenarios of partnership between government and industry actors in deploying or creating the platform as an effective mechanism of industrial governance and development are substantiated. The book will be useful for practitioners in public administration as well as for students and Ph.D. students in the universities who specialize in public administration programs.
The article regards the prac tice of paid emotional, informational and physical assistance to women during pregnancy, childbirth and the postpartum period, as well as the Russianspeaking providers of these services: perinatal experts independent of obstetric institu tions, selfpresenting themselves mainly as «professional», «partum», or «postpar tum» doulas. Using a neoWeberian ap proach to (para)medical knowledge, jobs, and professions, the author illustrates influence of the state and market on the spread of nonmedical emotional and physical care practices in the modern Russian maternity hospital.
Despite the informal status of nonmed ical assistants and the associated risks, the educational and digital activism of the doula network leads to the con struction of special competence, stand ards, ethics, and language, but also to an increase in the number of «certified» doulas. Labor and educational mobility, family and digital everyday life of care agents with no official status involved in precarious and paid maternal selfem ployment also contribute to autonomous selfregulation of the community, recep tion and standardization of approaches, reassembling the boundaries of activity, local volunteering and popularization/ broadcasting of doula discourse.
The phenomena described in the article con tribute to an accelerated change in the entire medical landscape, biomedical knowledge and discourse towards fur ther humanization (mainly commercial) of modern obstetrics. In particular, the author records the emergence of pa tientcentered communication, informed coordination of medical interventions, partial demedicalization, taking into account evidencebased medicine data in new protocols and routine practices, expanding the agency of women in la bor when choosing participants, place, and method of delivery.
The research is based on a communicative analysis of discourses and narratives that have been collected since 2017 in the field ethnographic study of perinatal practic es and their representations in various contexts and sources. The database includes semistructured indepth inter views, information from social networks and media resources, and regulations.
In this article, the authors, using the example of several foreign publications, analyze the trends in the use of artificial intelligence and machine learning in discernment of corruption. Based on the international review, the authors make the conclusion that the mechanisms for detecting corruption, based on the use of artificial intelligence, described in foreign sources, have different potential effectiveness. The most promising application of the presented intelligent systems in the field of combating corruption is using them to detect latent relationships and calculate collusion (cartels) in the public procurement system, electronic auctions organized by companies, and ensure transparency of government procedures (electronic digital services). An analysis of a number of articles on the use of artificial intelligence to create visualized maps based on the number of publications on corruption topics in the media in various territorial entities allowed the authors to conclude that the proposed tool is not sufficiently informative for a comparative assessment of the real level of corruption. The authors draw attention to the fact that a large number of such publications may be due not only to the increased level of corruption in a given territory. It is necessary to take into account the influence of such factors as the growth of the public authorities and civil society anti-corruption activity, the possible bias of some journalists for someone’s political and economic purposes, including direct corruption of journalists for publishing ordered articles, the lack of competence of some media on anticorruption issues, use of false information in publications. These maps rather clearly illustrate both the level of interest of society and the media in the problem of combating corruption, and the intensity of the fight against corruption and the activity of civil control by the media
The study presents the author’s approach to monitoring the volatility of cash flows. The relevance of the study is due to the fact that a high increase in volatility can have a negative impact on the stability of individual economic entities; therefore, central banks are faced with the task of organizing a system for monitoring cash flow volatility, as well as developing approaches to their regulation. The purpose of the study is to develop a methodological approach to organizing the monitoring of cash flow volatility. Statistical methods, including fractal analysis, are used in the study. The study determines the approach to classifying different levels of cash flow volatility. Three main types of cash flow — moderate, transient, and turbulent, — are defined. The study confirmed two hypotheses. First, it is proven that the volatility of cash flows is more the result of behavioural factors than institutional ones. Second, it is established that the turbulent type of cash flow occurs in more rare cases than the moderate or transient types. It is shown that the volatility of the cash flow is the result of behavioral reactions of economic entities to fluctuations in economic activity. Institutional factors determine the limits of cash flow volatility, but fluctuations within these limits are the result of the reaction of economic actors to changes in the external environment. The turbulent type of cash flows occurs during the period of simultaneous actions of all economic entities. Based on the three-sigma rule, a methodological approach to determine confidence intervals classifying cash flows by the type of movement was suggested. It is concluded that since the turbulent type of cash flows has the greatest negative impact on the stability of the economy, it should be of significant interest for monitoring and subsequent regulation by the Bank of Russia. A promising direction for furtherresearch may be the development by the Bank of Russia of a specialized refinancing instrument to compensate for the shortage of funds due to the increased level of cash flow volatility.