101000 Moscow , 11 Miasnitskaya St.
+7 (495) 621-64-18;
+7 (495) 772-95-90 ext.111-74
The article discusses issues related to the further development of the convergence of public and private law under the influence of the processes of digitalization of the economy in Russia, as well as the process of globalization associated with it. In the article, the author analyzes the relationship between the theoretical ideas of the science of tax law and the practice of implementing specific norms of the legislation of the Russian Federation on taxes, fees and insurance premiums from the point of view, firstly, of their mutual influence on each other in the context of the implementation of the concept of a digital society, as well as, secondly, with the goal of actual reassessment of the influence of dispositive principles on tax reality from the point of view of its applicability not as a scientific tool, but as an applied tool. At the same time, the author develops the previously expressed idea of applying a dispositive approach to tax relations in terms of their variability. Such an idea is realized through the analysis of examples of legal regulation of the phenomena of digitalization of the implementation of tax control measures.
Spatial Data: the Needs of the Economy in the Context of Digitalization / E. Belogurova, V. Vorobyev, O. Gvozdev et al.; The Federal Service for State Registration, Cadastre and Cartography; National Research University Higher School of Economics; Institute for Scientiﬁ c Research of Aerospace Monitoring ”AEROCOSMOS“. – Moscow: HSE, 2020.
Russia may well rank highly in a relevant international rating of the formal attributes of performance-based budgeting (PBB). The Russian government has created the necessary preconditions for PBB – introducing a multi-year budget and accumulating data on performance indicators that are considered in the budget planning process. The new budget code draft currently under discussion proposes strengthening the link between the budget and programmes. However, the use of PBB tools is not a guarantee of success. The experience of many countries has demonstrated that the use of performance indicators in budget discussions, spending reviews, etc. is an essential but insufficient condition for an effective budget system. This fully applies to the Russian budgeting practices. On the one hand, Russia has introduced many PBB tools, ranging from presentational budgeting to direct budgeting. On the other hand, the effectiveness of the budget spending leaves much to be desired.
Th e article provides and examination of new phenomena, Government Digital Platforms, which possibly can become a disruptive innovation transforming relations among authorities, business and society. Transactions costs decrease, public control and transparency enforcement over government decision making and service provision processes are in the focus of digital transformation by means of government platforms. Th e authors analyze the emergence of the term “Government Digital Platform”, investigate the peculiarities of adopting platform-based approach by government information systems, compare government digital platforms with commercial platforms. In conclusion the authors forecast future trends for applying government digital platforms in Russian public administration system.
Risk indicators of violation of mandatory requirements are a new enforcement and inspection tool in Russian legislation. Risk indicators were introduced in the legal field in 2016. Their practical application began only in 2018. The use of risk indicators began in business and financial management. In the field of inspection and supervisory activities, there is still no established practice for their use. In addition, no methodological documents were adopted that could assist the inspection authorities in applying risk indicators. The public administration science also lacks comprehensive work on the analysis of proper use of risk indicators. To eliminate these gaps, the authors analyzed legal acts on the use of risk indicators, studied the practice of using risk indicators and prepared proposals for improving approaches to their development in the future.