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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 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 article discusses theoretical and practical aspects of the transformation of the content of the concept of tax capital. The author analyzes relevant legal regulation of the tax capital provided to taxpayers - self-employed as a measure of financial support in the period of COVID-19 coronavirus pandemic. According to the author, tax capital does not correspond to the «classic model» of tax deduction provided for in Russian tax law, despite its recognition as such when establishing the tax obligations of the self-employed. The article draws conclusions on the need to further develop the norms of the tax legislation of the Russian Federation on tax capital, taking into account trends in the digital transformation of taxation and tax administration. Based on the results of the analysis, two directions of transformation of the legislation of the Russian Federation on taxes and fees in relation to the category of tax capital were formulated: to bring provisions on tax capital in accordance with the basics of legal regulation of tax relations in terms of providing tax deductions or lending to taxpayers, or to develop the concept of tax capital, giving it new content. The author justifies the value of applying the second approach: the benefits of recognizing tax capital as the amount of taxes paid for the established time period are formulated, depending on which the possibility of implementing tax and other preferences against the payer is made.
This paper discusses one of the instruments of deregulation — “regulatory guillotine”. The “guillotine” implementation within Russia is observed in the context of international experience and limited institutional opportunities for reforms in the modern Russian Federation. The article shows that the initial ambivalent design of the reform put Russian leadership in the beginning of 2021 in a position where they had to complete it without achieving economically significant results, or to recognize the need to pursue the reform on the long way (until 2024–2025). It is proposed to consider steps to encourage regulators and stakeholders to promote an evidence-based lawmaking and introduce the systematic training for current and future public officials.
The report prepared by the Laboratory for Anti-Corruption Policy (LAP) of the National Research University "Higher School of Economics" is devoted to the analysis of ethical aspects of governance in the public and corporate sectors. A common trend in the implementation of regulatory decisions taken by the leadership of the country and implemented in the public interest is the attempts to transform these goals by individual executors in the direction of bureaucratic, narrow departmental and career goals, and in the case of enforcement by unscrupulous officials - often corrupt.
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.
The article is about the problem of changing the content of the concept of the object of taxation in the Russian science of tax law in the conditions of the course on digital economy. The purpose of the article is to analyze the provisions of the Russian tax legislation, international norms, as well as academic literature on the identification of certain new subjects and phenomena as possible objects of taxation, thus updating the concept of the object of taxation itself.
The development of information technologies generates the following unavoidable problems related to the content of the concept of an object of taxation, which allows reviving the discussion about the content of this tax and legal concept: the impossibility to assess implementation operations as potential objects of taxation with the help of the classical triad «product, work, service»; recognition in certain situations (for example, when calculating with electronic money) as the object of taxation of none, but the totality of legal facts (legal structure); the need to establish the object of taxation through the so-called «tax relationship» of the object and the subject of taxation.
In connection with the emergence of the first problem, the author proposes to unambiguously define in the Tax Code the legal nature of implementation transactions of digital products for tax purposes, treating them as a new type of service. The conclusion is based on the experience of international regulation and suggests supplementing the provisions of the Tax Code in terms of legal regulation of the concept of the object of taxation as well as VAT taxation.
The research of the second problem leads to the conclusion that it is necessary to clarify the rules of the Tax Code when the counterparties carry out taxable transactions, settlements on which are made using electronic money. In this situation, the object of taxation is not one, but several legal facts-actions of the potential taxpayer.
On the third problem the author proposes to discuss the issues of identification of the taxpayer in the case of certifying the taxable transaction by an analogue of the digital signature. Taking into account international experience, as well as national civil law regulations, it is concluded that it is necessary to include provisions on digital certificates and digital signatures in tax legislation.
Numerous studies have shown that public service motivation (PSM) is higher among public sector employees, particularly in western countries. But whether these trends result from high-PSM individuals selecting into public sector employment or from on-the-job socialization remains subject to debate. We address this question utilizing novel panel data on Russian university students. Examining the relationships between PSM and sectoral employment both before and after students enter the labor force, we find that: (1) high-PSM students are more likely to prefer public sector employment; (2) high-PSM students are more likely to be employed in the public sector following graduation; and (3) PSM increases upon entry into the workplace at approximately the same rate in both the public and private sectors. These findings suggest that at least during early career stages, the association between PSM and public sector employment results largely from an attraction-selection process, rather than a socialization process. Our analyses additionally provide evidence that theories of PSM based on the western experience may generalize to the context of developing or post-communist countries, despite the prevalence of corruption and a less pronounced public service ethos in many of these countries.
The Internet of Things is being actively introduced in Russian public governance for inspection and oversight. In this chapter, based on an analysis of IoT policy, legal acts, secondary statistical data, and the authors’ own involvement in testing IoT technologies, we formulate cases and use them as a basis for an IoT classification oriented to the needs of government agencies. The spheres of application we consider are transport, justice, retail, and manufacturing. The case we study in greatest detail is that of the fur industry. We apply the method of cost–benefit analysis and examine the costs of using IoT in public governance to regulate the turnover of fur goods as well as the benefits for key stakeholders (government, society, business). We identify barriers that prevent IoT technology from being used effectively and describe the effects of implementing IoT in the fur industry and other areas in which IoT is used for inspection and oversight.