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Government as a Platform (GaaP) has been advocated in multiple countries, and most research has concentrated on collaboration at the national level. In the Russian Federation, universal participation of regional and municipal authorities on the public services platform Gosuslugi.ru. is a priority intended to address regional disparities as well as greater efficiency. Russia serves as a case study to explore the extent to which it possible to use platforms for intergovernmental management - to effectively integrate all regions on a single platform, despite wide differences in capabilities and needs. We examine the case of Gosuslugi.ru through the technology enactment framework (Fountain, 2001). While the literature on platforms emphasizes loose coordination or orchestration, the technology enactment framework suggests that in systems with a high degree of centralization, such as Russia, platforms will be more centralized and top-down. We show the problems a highly centralized approach creates for implementation in the context of wide disparities, but the modularity and adaptability of platforms may also allow for more decentralization through choice and varied levels of participation. An open question is whether such flexibility will be allowed going forward. The technology enactment framework has been used primarily to analyze microlevel behavior within organizations. Considering macro-level institutions such as federalism can enhance use of the technology enactment framework across countries, and this case may have implications for intergovernmental participation on platforms in other nations.
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.
In this study, we analyze the correlation between trust in government and official information with individual compliance to recommended measures, and between attitudes to government measures and people's behavior during the Covid-19 pandemic. We identified a group of respondents who refused categorically to believe in the COVID-19 pandemic in Russia – COVID-19 dissidents. They not only deny the pandemic but also refuse to comply with pandemic rules and restrictions. Then, based on seven national samples covering a combined total of 40,700 people in all regions of Russia, we established a link between the level of distrust of the public sector and the level of COVID-19 dissidence by means of linear regression.
We proved that COVID-19 dissidents don’t trust official statistics and believe in low infection risks. They provide low evaluation of the medical aid quality which leads to underestimation of the risk of being infected and COVID-19 compliance rules. We recommend governments consider restoring citizens’ trust as one of the priorities in fighting the pandemic, alongside battling misinformation that feeds conspiracy beliefs. The level of public trust in government decisions is a critical factor that speeds up mass vaccinations and contributes to a quick exit from the pandemic crisis.
The article analyzes field materials and regulatory documents representing childbirth with support of a partner, individual midwife and doula accompaniment since the beginning of the COVID-19 pandemic, as well as strategies for interaction of patients, their families and personal assistants with maternity hospitals in the context of anti-epidemic restrictions of the Rospotrebnadzor and recommendations of the Ministry of Health of the Russian Federation. In larger Russian cities, the possibility of extraterritorial choice of an obstetric hospital has been limited. Physicians are forced to act on the basis of the presumption of COVID-positive status in pregnant women, women in labor, infants and other caregivers. In maternity hospitals, the practice of family- / partner- and doula-provided assistance was temporarily suspended, and physical separation of the mother from the newborn was recommended, including that in children’s intensive care. However, the conspiracy and eschatological discourses of the lay people and the academic establishment, fears of asceticism and of “canceling thy neighbor,” a return to “bare life,” the supremacy of biopower, loss of rituals of childbirth and funeral were overcome by individual specialists and practices of continuing life itself. Epidemic-control restrictions forced them to transfer interactions with women into forms uncontrollable and invisible to the state and provide support for home births, online support in maternity hospitals, (un)paid prenatal and postnatal counseling and rehabilitation.
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.
The article is devoted to the understanding of digital government transformation (DGT) as key to improving public administration and governance. The paper complements the debate regarding DGT rationale in public administration, providing theoretical and empirical analysis of its socio-economic impact and performance in governance. The empirical part is based on two regression analyses exploring indicators of DGT and public administration performance. The article concludes that (1) DGT is understood as innovation, but innovation in the public sector is also commonly associated with DGT, (2) this innovation helps to reshape the governance to match the society’s needs, (3) the policy-based approach to DGT is not enough explanation of its rationale and efficiency, and (4) there are certain improvements in the socio-economic sphere that are related to DGT and thus help one understand its meaning for the contemporary world.
Section concentrates on The Increasing Role of Qualitative Analysis in Post-Pandemic Times: Understanding the Consequences of the COVID-19 Pandemic for Russian Labour Markets
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 popularization of physiological approaches to childbirth and publications of the French obstetrician-gynecologist Michel Odent since 1996, the legalization of independent Moscow midwifes in 2006, infrastructural and legislative changes in the Russian system of obstetrics since 2011 contributed to the emergence of new perinatal employment and the intensive spread of emotional and physical care for women out of medical system and biomedical conventions.
The diversity, competition and interaction of agents of care, explanatory models and sectors (or arenas) of the health care system in childbirth and the postpartum period have contributed to, among other things, the transformation of grassroots women's movements and the gradual transition from medical dissidence and stigmatization of "home" childbirth to "natural" and "soft" childbirth with an individual midwife or doula in the hospital, as well as from partner births to professional doula’s support.
The article presents the history of the life path and a view of vocation of a multifaceted participant in these processes, whose activities can be conditionally attributed to the first wave of personal perinatal specialists who actively produce and transmit the ideology and practice of "natural" childbirth, "soft" and "humane" childbirth, partnership and doula’s personalized support for women in the hospital.
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.