No. 4 (2023)

Articles

• 

  Application of chat bots for informational and consulting services in hotels The article discusses the relevance of using chatbots for informational and consulting services in hotels. The analysis of a survey of potential consumers of these services is presented, the main advantages and disadvantages of using chatbots in hotels are identified. As an example, a chatbot for a hotel in the Telegram messenger was developed and tested, and the results of its application are considered. It is shown that chatbots in hotels have good potential for use. However, they also have some disadvantages, which so far has held back their development.

  O Lukina, K Sadykova

  259-264

    

  • Read
• Legal aspects of the development of the financial sector in the conditions of digitalization

  In the study, the author focuses on the development of regulatory approaches to the functioning of the financial sector in the context of digitalization. The concept of financial technology is considered. As examples, new digital solutions currently being introduced in the financial sector are indicated. The main problems associated with the implementation of digital technologies in the activities of the subjects of the financial system are revealed. It is concluded that for the successful further development of the Russian financial sector, it is necessary, with the direct participation of the Bank of Russia, to form an appropriate legal framework that will create conditions for the effective implementation of new digital technologies by financial market entities.

  A Belousov

  15-19

    
• 

  Digital footprints as a source of evidence in tax law

  The main aspect of the study is devoted to evidence in the form of digital traces, which are used by representatives of the tax authorities, as an evidence base in litigation with taxpayers.

  Yu Belyakova

  19-24

    

  • Read
• 

  On the concept of «digital public financial control» The article is devoted to the research of the issue of the content of the concept of «digital public financial control», the formation of which as a separate type of public financial control occurs in connection with the active introduction of digital technologies in public financial activity. The author considers the distinctive features of digital public financial control, the need to distinguish it from the implementation of public financial control with the use of automation in the activities of control bodies.

  I Antropceva

  6-10

    

  • Read
• 

  Digital technologies for the implementation of retail online payments

  The article is devoted to the study of practical aspects of the implementation of retail online payments made in the conditions of rapid development of the e-commerce system. Based on the conducted research, the author revealed that online transactions are developing rapidly due to the active penetration of innovative digital solutions into the “settlements and payments” segment, which leads to the emergence of new payment methods, such as mobile payment systems, instant money transfer services. An important place in the article is given to the identification of problems arising in the implementation of online retail operations, which have a negative impact on business income and cause the appearance of reputational risks. The author paid special attention to possible ways to solve these problems, among which are highlighted: cyberinsurance, regular monitoring of payment transactions and infrastructure verification, active implementation of the achievements of the financial technology industry. It is concluded that the main efforts of payment systems, sales companies, payment service providers and banks should be aimed at uninterrupted and reliable implementation of customer payments, which will ensure business profitability, financial and social stability.

  S Perceva

  87-94

    

  • Read
• 

  Dependence of customs services at an intelligence checkpoint on the oscillatory processes of technology development and artificial intelligence The article defines main technological mechanisms for customs service development in the framework of improving the efficiency of actual customs control. The authors analyzed existing promising scientific, technical and digital solutions of the national strategic level, and determined the boundaries of their adequacy in the case of using such solutions in an intelligent checkpoint, mathematical apparatus for assessing the life cycle of the implementation of such technologies is proposed. Technological solutions, that are most consistent with the goals of the Strategy of customs service development until 2030, have been identified.

  P Afonin, A Lebedeva

  10-15

    

  • Read
• 

  Digital transformation of tax administration in Russia The article considers the main trends in the development of the tax administration system in the conditions of digital transformation of the economy. The main stages of introduction of digital technologies in the activities of tax authorities of Russia are defined. The main directions of digital modernisation of tax administration are analysed. The conclusion is made about the impact of new business models on the communication process between taxpayers and tax authorities, which requires the use of modern digital technologies. The main opportunities and threats of digitalisation of tax administration are also identified.

  Yu Gambeeva, N Kojukhova

  25-30

    

  • Read
• 

  Monitoring panels of the financial condition of russian enterprises as business complexes, – a new tool for multi-level management Traditional tools of economic analysis, including financial analysis, receive a significant lever in their development in the digital economy. Experimental panels of financial monitoring of Russian enterprises, as business complexes, developed using BI-systems, as the first practical experience revealed a number of problems of a scientific and practical nature. Financial condition monitoring panels are classified according to various criteria. Potential consumers and their possibilities of using a new digital tool have been identified. The problems requiring methodical study are revealed. The costs and the need for economic and financial support for a new direction in the development of digital tools are justified.

  E Gureeva, K Gureev

  30-35

    

  • Read
• 

  Actual problems of improving the activities of the federal tax service in the context of digital transformation The article reveals the essence, features and problems of digitalization of legal relations in the field of tax control in modern realities. The author defends the position that, despite the convenience, efficiency and effectiveness of the use of digital technologies in the framework of tax control, more attention should be paid to data security issues, compliance with the balance of private and public interests, ensuring the rights, freedoms and legitimate interests of taxpayers and other controlled entities through detailed regulation of relevant administrative procedures.

  E Evsikova

  35-38

    

  • Read
• 

  Digital technologies in increasing the efficiency of financial and tax legal relations in the provision of tax benefits The purpose of the study is to analyze the use of digital technologies to ensure the growth of the effectiveness of financial and tax legal relations in the provision of tax benefits. The relevance of the topic is determined by the increasing volume and variety of tax benefits. The article analyzes the changes in financial and tax legal relations due to the introduction of such a variety of digital technologies as the automated system «Efficiency of benefits», which allows assessing tax expenditures. The specifics of providing tax benefits for platform employment have been studied. Proposals have been formulated to make changes to the financial and tax legal relations that are developing at the same time, based on the use of digital technologies.

  T Ivanova

  39-43

    

  • Read
• 

  Digital technologies as key drivers of accounting development in the conditions of digitalization of the economy The article is devoted to the study of the influence of digital technologies on the development of accounting. The development of the instrumental base, methodological approaches to the organization of accounting and the creation of a single information space for obtaining reliable, relevant and information, allows improving the quality of management of the activities of economic entities. The purpose of this work is to assess changes in the elements of the accounting method under the influence of innovative digital technologies introduced into the accounting process. The article examines the mechanisms of the expected transformation of the methodological basis of accounting, which is a necessity for the further development of accounting. The research methodology is based on the dialectical method and historical analysis of economic phenomena.

  J Korzovatykh

  43-49

    

  • Read
• 

  The use of the digital ruble in the performance of the obligation to pay public non-tax payments: prospects of legal regulation This article contains an analysis of the prospects for using the digital ruble as an alternative form of the national currency in the process of fulfilling the obligation to pay public non-tax payments. An assessment of the advantages of the digital ruble in comparison with other forms of money in relation to the possibility of using the latter in the payment of mandatory payments, including public non-tax ones, has been carried out. Using the example of the sphere of customs regulation and enforcement of judicial acts, acts of other bodies and officials, the inefficiency of the measures taken by the state to introduce the digital ruble into economic circulation is shown. Taking into account the above examples, as well as the specifics of legal regulation and the legal nature of public non-tax payments, theoretical proposals have been developed for the use of the digital ruble in the process of fulfilling the obligation to pay them.

  I Kurkin

  49-58

    

  • Read
• 

  Unified tax account as a mechanism for digitalization of taxation The introduction of a single tax account is a qualitatively new stage in tax administration, which was introduced in order to simplify and automate the fulfillment of tax obligations by individual entrepreneurs and organizations. As a result of the study, a conclusion is drawn about the underdevelopment of the single tax account, both from the point of view of the technical component and from the position of the regulatory function of taxes. It is proposed to make changes to the procedure for writing off arrears, since at the moment the write-off of funds is in fact indisputable.

  N Kurkina

  58-66

    

  • Read
• 

  Development of the principles of tax law in the digital age This article is devoted to the study of the development of tax and legal principles under the influence of digitalization of the economy. The author analyzes the general legal principles of tax law from the point of view of universalization of their content (in particular, the principle of tax fairness), and also highlights new institutional principles of taxation formed at various stages of the digital era: during the period of tax automation -automation, information openness, risk-oriented tax control, mutual trust and cooperation; during the period of application of blockchain technology - the principle of unification of tax procedures and obligations; during the introduction of artificial intelligence - forecasting of tax risks, the effectiveness of tax authorities, as well as the principle of tax incentives.

  O Lyutova

  66-73

    

  • Read
• 

  Digital transformation of tax legal relations in the conditions of the gig economy The transformation of employment relations both in Russia and in the world, the emergence of self-employed, independent contractors, platform workers, as well as digital platforms through which they perform work and provide services, necessitates changes in the tax and legal status of these persons and improvement of the legal regulation of relationships such taxpayers, as well as other participants in tax legal relations with tax authorities. Due to the need to differentiate relations and establish employment status, which entail tax consequences, and in order to reduce tax risks, it seems advisable to introduce special electronic services of the Federal Tax Service aimed at working with the self-employed and determining their employment status.

  S Mironova

  73-79

    

  • Read
• 

  International experience in legal regulation of taxation of digital financial assets: theory and practice The article examines the international experience in the legal regulation of taxation of digital financial assets, both in theoretical and practical contexts. The main aim of the research is to identify key theoretical concepts and practical solutions applied by foreign states and experts in the field of cryptocurrency tax control. The authors analyze scholarly approaches as well as legislation governing the taxation of digital financial assets, accounting mechanisms, and calculations, comparing them. The research results provide valuable practical recommendations for shaping an effective tax policy in the rapidly evolving sector of digital financial assets.

  A Peretolchin, A Kovaleva

  80-87

    

  • Read
• 

  Economic security of an economic entity the subject in the digital economy The article is devoted to the study of the concept of economic security and the development of mechanisms to ensure it through the use of digital technologies. The issues of organizing the work of the internal control system in order to ensure the safety of the enterprise, as well as the work of law enforcement agencies in the implementation of control and supervisory activities, prevention and response to internal and external threats are considered, the factors determining the actual state of security of the enterprise are analyzed, the harms of which are the personal qualities of employees of economic entities and representatives of state and municipal authorities, as well as the condition of limited resources, primarily financial. It is proposed to introduce a unified accounting system that provides the formation, generalization, analysis and presentation of information necessary to ensure economic security. As a tool of digital technologies, such a system, by registering and maintaining the facts of economic life, will provide users with the necessary information about the activities of all participants in economic relations in the connection under consideration.

  S Pershin

  94-99

    

  • Read
• 

  Taxation of digital business models: genesis and prospects of development of legal regulation The article identifies legal challenges to the fiscal interests of the Russian state related to changes in the forms and instruments of international regulation of taxation of global profits of digital business models and the development of unilateral tax measures as an alternative to these projects. Based on the analysis of international and foreign experience, conclusions are drawn about the legal nature of taxes on digital services and their role in terms of determining threats and risks to the tax security of the state.

  K Ponomareva

  99-104

    

  • Read
• 

  Tax law and metaverses: points of convergence Today, any mention of the term «metaverse» is associated with the next stage of the Internet existence. The full-fledged functioning of metaverses implies the development of virtual economic turnover, which is expressed in the movement of cash flows with the possibility of real profit. Uncontrolled emerging ecosystem of metaverses will contribute to the development of «shadow» economy, which the state cannot ignore. Earning metaverse Income with real-world value makes considerations possible rethinking of the personal income tax concept. This determines the purpose of the present study. In foreign legal science, the issue of convergence of tax law and metaverses is just beginning to emerge. This article examines the tax aspects of the functioning of the metaverses.

  M Sitnikov

  104-110

    

  • Read
• 

  Digital technologies in the implementation of state financial control The article discusses the development of the institution of state financial control under the influence of digital technologies. The analysis of the impact of innovative technologies on the activities of financial and budgetary control bodies was carried out. The conclusion is substantiated that their application makes it possible to improve the efficiency and transparency of the financial management of state bodies, as well as improve the quality of control over the use of budgetary funds and prevent corruption. The risks and problems of digitalization of financial control are investigated.

  L Fayzrakhmanova

  110-115

    

  • Read
• 

  Technical and economic issues of interaction of related energy systems The process of generating and consuming electrical energy requires proper organization of its transmission and distribution between consumers. By choosing the optimal options for operating energy systems, it is possible to obtain additional electricity or significant savings in resources. One of the important problems of interaction between adjacent energy systems is the development of rational principles for setting tariffs for the flow of electricity within each energy system as part of an energy interconnection, as well as the purchase of electricity from local sources and renewable energy sources. Currently, an important problem for the Belarusian energy system is the determination of rational operating modes of the electric power system in terms of interaction with the energy systems of the Russian Federation.

  O Aleksandrov, D Ostrovskaya, D Ostrovskaya

  116-126

    

  • Read
• 

  On the issue of modeling the dynamics of crime in Russia The article offers a mathematical model of the dynamics of one of the indicators of crime - the number of persons who have committed crimes. Since the indicator is aggregated, it is considered as a generalized characteristic of the behavior of crime in general. The analysis of the political and legal situation in the country helps to understand the peculiarities in the dynamics of the indicator. Significant differences in situations dictate the need to divide the interval under consideration into two fundamentally different stages. The time series of the second stage is decomposed into two components: the trend and fluctuations relative to the trend. A special mathematical function is selected to simulate vibrations. The adequacy of the modeling results makes it possible to perform short-term criminological forecasting. As one of the reasons determining the dynamics of crimes, it is proposed to consider the economic one. The economic situation in Russia largely depends on the demand on the world oil market. The already tested and described demand model is used for research. The study showed that the oscillatory processes of crime dynamics and the dynamics of global oil demand are adequately described by mathematical models of the same type. A significant correlation coefficient between the models proves the relationship of the indicators.

  V Artyushkin, V Tokareva

  126-136

    

  • Read
• 

  Total information control as a prospect for the development of digital technologies The purpose of the article is to analyze the prospects for the development of a digital society. It is stated that new technologies make it possible to repeatedly strengthen control over the behavior of citizens, their movements, search queries, viewed and distributed content, and financial expenses. The widespread introduction of these technologies in the conditions of modern globalization contributes to the emergence of globalist totalitarianism, characterized by the erosion of national and state sovereignty, unification of all aspects of public life and subordination of these processes to the interests of the globalist elite. The main way of organizing and functioning of power becomes a digital panopticon, which gives social reality the property of maximum transparency.

  N Belova

  136-141

    

  • Read
• 

  Artificial intelligence and mathematical methods in medical diagnostics: advantages and risks of methods of medical images automated analysis The article objective is to identify the advantages and drawbacks of the two approaches to automated diagnostics of diseases by the data of medical images: with the help of mathematical methods of analysis and artificial intelligence technologies. The author also considers the problems which may accompany the introduction of automated diagnostics technologies in the future, as well as the issue of a subject of legal liability for medical errors which may occur. The issue under study becomes increasingly relevant due to the intensive development of artificial intelligence technologies and improved mathematical methods of image analysis.

  A Belyaeva

  141-145

    

  • Read
• 

  The use of corpora of parallel texts in teaching the translation of fiction and journalistic texts (on the example of a parallel corpus of the national corpus of the russian language) The article discusses the linguodidactic possibilities of using the resources of corpus linguistics, in particular the English and German-Russian parallel corpus of the National Corpus of the Russian Language, in teaching translation. With the help of corpus tools, it is possible to conduct searches in large data sets and comparative research based on original and translated texts. The work algorithms for the translation of linguo-specific and non-equivalent vocabulary, idiomatic speech units from literary and journalistic texts are presented. The mechanisms of selection of foreign language correspondences to lexical units are shown on the basis of quantitative and qualitative parameters, as well as on the basis of concordance data. Mastering corpus tools by students will allow them to improve their translation competence, teach them to build the necessary translation strategies when working with a foreign text, select equivalents of the studied vocabulary and find out the meanings in a particular context.

  M Vasileva

  146-151

    

  • Read