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The Main Directions of Development of Information Production of Russia’s Tax System 俄罗斯税收系统信息化生产发展的主要方向
Pub Date : 2018-10-08 DOI: 10.1108/978-1-78756-287-520181027
L. Vanchukhina, T. B. Leybert, E. Khalikova, Evgeny A. Shamonin
Abstract Purpose The purpose of this chapter is to show the topicality of reformation of the state tax system as an inseparable part of Russia’s digital economy. Approach The main problems of state tax systems impossible to solve without information technology (IT) products and wide practical implementation of information technologies are shown. The authors also show problems of formation of legal and information environment in the tax sphere. Findings The results of the research show the role of information technologies in Russian tax administration system. In particular, analysis of the main elements of tax administration, implementation of which is impossible without information production, is performed, and the influence of information technologies on the observation of tax administration principles in Russia is determined. Originality/value Based on the experience of foreign countries in the sphere of information production of tax system, the Russian practice of implementation of the modern information technologies and solutions in the tax sphere is given and the initial results are analyzed.
本章的目的是展示作为俄罗斯数字经济不可分割的一部分的国家税收制度改革的话题性。方法指出,没有信息技术产品和信息技术的广泛实际应用,国家税收系统的主要问题是无法解决的。作者还指出了税收领域法律环境和信息环境形成的问题。研究结果显示了信息技术在俄罗斯税务管理系统中的作用。特别是,对税收管理的主要要素进行了分析,没有信息生产就不可能实施税收管理,并确定了信息技术对俄罗斯税收管理原则的影响。在借鉴国外税收系统信息化生产经验的基础上,介绍了俄罗斯在税收领域实施现代信息技术的实践和解决方案,并对初步成果进行了分析。
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引用次数: 1
Expected Scenarios of Development of Information Economy in the Global Economic System 全球经济体系中信息经济发展的预期情景
Pub Date : 2018-10-08 DOI: 10.1108/978-1-78756-287-520181031
A. Bogoviz, D. Savinskaya, A. Kumratova, Tatiana B. Fonina, N. Ibragimov
Abstract Purpose The purpose of this chapter is to compile the expected scenarios of development of information economy in the global economic system, determine the role of scenario that envisages practical implementation of the new model of a well-balanced information economy among these scenarios according to the criterion of effectiveness and probability, and select and substantiate the optimal scenario. Methodology Due to the absence of initial statistical information that allows characterizing the basic conditions for further development of information economy in the global economic system, the method of stochastic modeling is used for describing forecast scenarios in this chapter. This method is used due to its applicability for forecast analysis in the conditions of uncertainty. With the help of this method, qualitative description of the expected scenarios of development of information economy in the global economic system is accompanied by selected quantitative characteristics, which are conventional, that is, they are given for comparing various scenarios, not for specifying a precise value of estimate indicators. Comparison of the expected scenarios of development of information economy in the global economic system is conducted using comparative analysis method. Results It is concluded that the most effective and optimal scenario is the one that supposes implementation of the offered new model of a well-balanced information economy – despite its lower probability as compared to the other scenarios. Recommendations The set optimal expected scenario of development of information economy, which envisages application of its new well-balanced model, is recommended for practical implementation in the modern economic systems.
本章的目的是编制全球经济体系中信息经济发展的预期情景,根据有效性和概率的标准,确定这些情景中设想均衡信息经济新模式实际实施的情景的作用,并选择和证实最优情景。由于缺乏初步的统计信息来描述全球经济体系中信息经济进一步发展的基本条件,本章采用随机建模的方法来描述预测情景。该方法适用于不确定条件下的预测分析。在这种方法的帮助下,对全球经济体系中信息经济发展的预期情景的定性描述伴随着选定的定量特征,这些特征是常规的,即它们是为了比较各种情景而给出的,而不是为了指定估计指标的精确值。运用比较分析法对全球经济体系中信息经济发展的预期情景进行比较。结果得出的结论是,最有效和最优的情景是假设实施均衡信息经济新模型的情景,尽管与其他情景相比,其概率较低。建议在现代经济体系中实际实施信息经济发展的最优预期情景,设想其新的均衡模型的应用。
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引用次数: 2
Prelims 预备考试
Pub Date : 2018-10-08 DOI: 10.1108/978-1-78756-287-520181038
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引用次数: 0
Conclusion 结论
Pub Date : 2018-10-08 DOI: 10.1108/978-1-78756-287-520181036
E. G. Popkova, A. Sukhodolov, T. Litvinova
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引用次数: 0
The European Experience of Information Economy’s Formation 欧洲信息经济形成的经验
Pub Date : 2018-10-08 DOI: 10.1108/978-1-78756-287-520181007
A. Bogoviz, O. A. Mishchenko, S. Bychkova, M. Bogdanova, E. Kolomoets
Abstract Purpose The purpose of the chapter is to study the European experience of formation of information economy. Methodology The methodology of this chapter is based on the method of statistical analysis, which is used for calculation of direct average of the values of the indicators of European countries for each indicator of information economy, scatter (variation), and deviation of the average value of European countries from the average value among the leading countries of the world (average global value). The objects of research of the European experience of information economy’s formation are the leading countries of Europe that have the largest potential and achieved the largest progress, setting the tone for other members of the European region. The leading countries are UK, Germany, and France. The data of 2017 are used. Results The results substantiate that modern Europe achieved sufficient progress in information economy’s formation, and differentiation of the level of informatization of economic systems is expressed vividly, but only in certain aspects. In general, it is possible to determine common tendencies and peculiarities based on offered conceptual model of establishment and development of information economy in European countries. This new conceptual model takes into account and reflects the existing disproportions, of which the most vivid is overestimated massive technosphere, which is not implemented to the full potential due to social problems. Against its background, sociosphere and economic sphere that are standard for modern leading countries seem to diminish. At the same time, due to the strong role of the state in economy of European countries, high effectiveness of state regulation in the process of information economy’s formation is achieved if high share of high-tech export is expressed with smaller expenditures for innovations in the ICT spheres. Recommendations It is recommended to use the offered conceptual model to study the process of formation of information economy in European countries and comparing the effectiveness of this process in other regions of the world.
本章的目的是研究欧洲信息经济形成的经验。本章的研究方法采用统计分析的方法,计算欧洲各国信息经济各指标的直接平均值、散点(变异)、欧洲各国的平均值与世界领先国家的平均值(全球平均值)的偏差。欧洲信息经济形成经验的研究对象是欧洲最具潜力、取得最大进步、为欧洲地区其他成员定下基调的领先国家。主要国家是英国、德国和法国。使用2017年的数据。结果表明,近代欧洲在信息经济的形成方面取得了充分的进展,经济体系信息化水平的分化表现得较为鲜明,但只是在某些方面。总的来说,根据所提供的欧洲国家信息经济建立和发展的概念模型,可以确定其共同趋势和特点。这个新的概念模型考虑并反映了现有的不平衡,其中最生动的是被高估的大规模技术圈,由于社会问题而没有充分发挥其潜力。在这种背景下,作为现代领先国家标准的社会领域和经济领域似乎在减少。与此同时,由于欧洲国家在经济中的强大作用,如果高技术出口份额较高,则在信息通信技术领域的创新支出较少,则国家在信息经济形成过程中的监管效率较高。建议使用所提出的概念模型来研究欧洲国家信息经济的形成过程,并比较这一过程在世界其他地区的有效性。
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引用次数: 1
Barriers on the Path of Information Economy’s Formation in Modern Russia 现代俄罗斯信息经济形成道路上的障碍
Pub Date : 2018-10-08 DOI: 10.1108/978-1-78756-287-520181011
Z. Gornostaeva, E. Alekhina, I. Kushnareva, O. Malinina, S. Vasenev
Abstract Purpose The purpose of this work is to determine the key barriers on the path of information economy’s formation in modern Russia and to determine the possibilities and perspectives of overcoming them. Methodology In order to determine weak spots in the Russian practice of information economy’s formation, the values of the indicators that reflect the corresponding progress in technosphere, sociosphere, economic sphere, and target result in Russia are compared to average values for the leading countries of the world that achieved the largest success in the formation of information economy. For that, the method of comparative and problem analysis is used. Results In the course of the research, the institutional barrier, which is related to the limitation of acceptance of priorities of information economy in the national strategy; structural barrier, which is based on insufficient development of the ICT spheres; and investment barrier, caused by deficit of investments in the ICT spheres, were found. Recommendations The determined barriers do not correlate with the national peculiarities of the socio-economic system of modern Russia. In particular, despite the incompleteness of market reformation, the level of informatization of the Russian economic system is very high. Despite the traditional public mode, sociosphere is the sector of the largest success in Russia in information economy’s formation, and the directive character of modernization of the socio-economic system stimulates quick formation of information economy due to timely establishment of the corresponding strategic course and implementation of state initiatives in the direction of its practical implementation.
本研究的目的是确定现代俄罗斯信息经济形成道路上的主要障碍,并确定克服这些障碍的可能性和前景。为了确定俄罗斯信息经济形成实践中的薄弱环节,将反映俄罗斯在技术领域、社会领域、经济领域和目标结果方面相应进步的指标值与世界上在信息经济形成方面取得最大成功的主要国家的平均值进行比较。为此,本文采用了比较与问题分析相结合的方法。结果在研究过程中,与信息经济优先级在国家战略中的接受程度受到限制有关的制度障碍;结构性障碍,这是基于信息通信技术领域的发展不足;发现了信息通信技术领域投资逆差造成的投资壁垒。确定的障碍与现代俄罗斯社会经济制度的民族特点无关。特别是在市场改革不完全的情况下,俄罗斯经济体系的信息化水平非常高。尽管是传统的公共模式,但社会领域是俄罗斯信息经济形成中最成功的部门,社会经济体系现代化的指导性特征促使信息经济的快速形成,因为及时制定了相应的战略方针,并在信息经济实际实施的方向上实施了国家举措。
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引用次数: 0
The Basic Preconditions of Information Economy’s Formation in Modern Russia 现代俄罗斯信息经济形成的基本前提
Pub Date : 2018-10-08 DOI: 10.1108/978-1-78756-287-520181010
L. A. Ilyina, L. Ermolina, A. Sunteev, L. D. Orlova
Abstract Purpose The purpose of this chapter is to determine the basic preconditions to information economy’s formation in modern Russia. Methodology The methodology of the research includes the method of comparative analysis, which is used for comparing the values of the indicators of informatization of Russia’s socio-economic system to the indicators of other countries, and the method of trend analysis, which is used for determining the growth rate of these indicators in Russia. Results The authors study the dynamics of the values of the indicators of information economy in Russia in 2008-2017 and determine three basic preconditions to the formation of information economy in modern Russia. The first precondition is related to the necessary normative and legal provision of information economy that determines the course at its formation. The second one is related to the readiness of infrastructural provision (mobile communications, the Internet, the system of e-commerce, and online payments) for formation of information economy. The third precondition is vivid progress in informatization of the socio-economic system, as a result of which Russia exceeds the average global level. Recommendations It is concluded that Russia has quickly implemented the strategy of modernization of the socio-economic system, creating a platform for formation of information economy.
本章的目的是确定现代俄罗斯信息经济形成的基本前提。研究方法包括比较分析法和趋势分析法,前者用于比较俄罗斯社会经济体系信息化指标与其他国家指标的数值,后者用于确定这些指标在俄罗斯的增长率。结果研究了2008-2017年俄罗斯信息经济指标值的动态变化,确定了现代俄罗斯信息经济形成的三个基本前提。第一个前提是信息经济必要的规范和法律规定,决定了信息经济形成的进程。二是信息经济形成的基础设施(移动通信、互联网、电子商务系统和在线支付)的准备程度。第三个先决条件是社会经济系统信息化的显著进展,俄罗斯因此超过了全球平均水平。结论是,俄罗斯迅速实施了社会经济体系现代化战略,为形成信息经济创造了平台。
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引用次数: 0
Indicators of Efficiency of the Process of Implementation of the Optimization Model of Information Economy 信息经济优化模型实施过程的效率指标
Pub Date : 2018-10-08 DOI: 10.1108/978-1-78756-287-520181024
Y. Ragulina, E. Popova, Lyudmila I. Chistohodova, Mikhail A. Mikhaylov, M. Y. Eremina
Abstract Purpose The purpose of this chapter is to develop the indicators that are necessary for monitoring and controlling the efficiency of the process of implementation of information economy’s optimization model. For this, the authors used general scientific research methods – systemic, problem, structural, and functional analysis to determine the key components of balancing, along with a specific method of economics – the balance method – for determining the method of balancing of indicators. Findings On the basis of the complex analysis performed with the application of the above methods, the authors determined the main indicators of efficiency of the process of implementation of information economy’s optimization model essential for its successful monitoring and control. These indicators are systematized in connection to the noosphere levels and are presented in this work. The offered indicators of efficiency of the process of implementation of the information economy’s optimization model are recommended for systemic national and international monitoring and control during model implementation. The indicators for the current year, in comparison with the dynamics of previous years, could be used. The balance coefficients pose the largest value and provide the highest level of information as they reflect the results of analysis of intermediary indicators and offer information in the form that is ready for regulators. The offered indicators have to supplement the indicators used for evaluating the efficiency of economy’s formation according to the its old model. Originality/Value The indicators offered in this chapter focus on the balance model of information economy, however to compile a complete picture on the progress of its formation requires consideration of the values of the indicators used within the old model.
本章的目的是制定监测和控制信息经济优化模型实施过程效率所必需的指标。为此,作者采用了一般的科学研究方法——系统分析、问题分析、结构分析和功能分析来确定平衡的关键组成部分,并采用了一种特定的经济学方法——平衡法来确定指标平衡的方法。在应用上述方法进行复杂分析的基础上,作者确定了信息经济优化模型实施过程效率的主要指标,这些指标是对信息经济优化模型实施过程的成功监测和控制所必需的。这些指标是系统化的连接到人类圈的水平,并提出了这项工作。提出了信息经济优化模型实施过程的效率指标,供在模型实施过程中进行系统的国内和国际监测和控制。可以使用今年的指标,与往年的动态进行比较。平衡系数的值最大,提供了最高水平的信息,因为它们反映了中介指标的分析结果,并以监管机构准备好的形式提供了信息。所提出的指标是对现有经济形成效率评价指标的补充。本章所提供的指标主要集中在信息经济的平衡模型上,但要全面了解其形成过程,需要考虑旧模型中使用的指标的价值。
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引用次数: 0
Information Economy in Asian Countries 亚洲国家的信息经济
Pub Date : 2018-10-08 DOI: 10.1108/978-1-78756-287-520181006
A. Sukhodolov, E. Popkova
Abstract Purpose The purpose of this chapter is to study the essence and specifics of the process of establishment and development of information economy in Asian countries and to create its conceptual model. Methodology The process of establishment and development of information economy is studied based on the indicators that were systematized according to the basic elements of information economy. The indicators of technosphere (technological support) are the information and communication technologies (ICT) development index according to the International Telecommunication Union and labor efficiency in the ICT spheres according to the OECD. The indicators of sociosphere (social core) are the Internet level of society according to the World Wide Web Foundation and employment of specialists in the ICT spheres according to the OECD. The indicators of economic sphere (economic pinnacle) are added value of the ICT spheres and contribution of investments to the ICT in the growth of GDP according to the OECD, as well as the Index of Digital Economy according to digital single market. The indicators of the target result (efficiency of information economy) are expenditures for innovations in the spheres of the ICT according to the OECD, share of high-tech export according to the World Bank, and the index of innovational development according to the INSEAD, WIPO, and Cornell University. The research is performed by the leading countries (as per the socio-economic development index) of the Asian regions – China, South Korea, and Japan – on global economic system (according to 2017 data). Results The authors concluded that the leading countries of Asia made progress in information economy’s formation, and the process in these countries has been unique, but common peculiarities allowed defining the Asian model of information economy. Recommendations It is recommended to use the offered conceptual model for studying the process of information economy’s formation in Asian countries and its comparison with the process in other regions of the world.
本章的目的是研究亚洲国家信息经济建立和发展过程的本质和特点,并建立信息经济的概念模型。方法根据信息经济的基本要素,对信息经济的建立和发展过程进行系统化的指标分析。技术圈(技术支持)指标是国际电信联盟(itu)的信息通信技术(ICT)发展指数和经合组织(OECD)的信息通信技术领域劳动效率。社会圈(社会核心)的指标是根据万维网基金会统计的社会的互联网水平和根据经合组织统计的信息和通信技术领域专家的就业情况。经济领域指标(经济顶峰)是根据经合组织的信息通信技术领域的附加值和信息通信技术投资对GDP增长的贡献,以及根据数字单一市场的数字经济指数。目标结果(信息经济效率)的指标是经合组织(OECD)的信息通信技术(ICT)领域的革新支出、世界银行(World Bank)的高技术出口比重、欧洲工商管理学院(INSEAD)、世界知识产权组织(WIPO)、康奈尔大学(Cornell University)的革新发展指数。该研究是由亚洲地区的主要国家(根据社会经济发展指数)-中国,韩国和日本-对全球经济体系(根据2017年的数据)进行的。结果亚洲主要国家在信息经济的形成过程中取得了一定的进展,这些国家的信息经济形成过程具有独特性,但共同的特殊性使得信息经济的亚洲模式得以定义。建议使用所提出的概念模型来研究亚洲国家信息经济的形成过程,并与世界其他地区的信息经济形成过程进行比较。
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引用次数: 1
Algorithm of the Strategy of Implementing the Information Economy’s Optimization Model in Modern Russia 现代俄罗斯实施信息经济优化模型的策略算法
Pub Date : 2018-10-08 DOI: 10.1108/978-1-78756-287-520181029
L. Popova, T. Dugina, N. Skiter, I. Korabelnikov
Abstract Purpose The purpose of this chapter is to develop the algorithm of the strategy of implementing the information economy’s optimization model in modern Russia. Methodology The method of systemic, problem, and logical analysis, synthesis, and the method of compilation of block schemes are used. Results The algorithm of the strategy of implementing the information economy’s optimization model in modern Russia is presented. It has a cyclic characteristic and is variable, successfully adapting the conceptual model of a well-balanced information economy to the practical peculiarities of the social system of modern Russia and ensuring flexibility of the developed strategy of its application in the Russian economic practice. The offered algorithm of the strategy of implementing the information economy’s optimization model in modern Russia is a logical continuation of the developed strategy, supplementing its scientific and theoretical significance with the possibilities and perspectives of successful practical application. The offered algorithm shows clarity and simplicity of the general internal structure of the process of implementing this strategy with a simultaneous high complexity of specific measures. Recommendations The developed algorithm explains the logic of successful realization of the strategy of implementing the optimization model of a well-balanced information economy in modern Russia and is recommended for usage as a practical guide for implementing this strategy.
本章的目的是研究现代俄罗斯实施信息经济优化模型的策略算法。方法采用系统分析、问题分析、逻辑分析、综合分析和块方案汇编的方法。结果提出了在现代俄罗斯实施信息经济优化模型的策略算法。它具有周期性和可变性,成功地使均衡信息经济的概念模型适应现代俄罗斯社会制度的实际特点,并保证了其在俄罗斯经济实践中应用的发展战略的灵活性。本文提出的现代俄罗斯实施信息经济优化模型战略算法,是对已发展战略的逻辑延续,并以成功实际应用的可能性和视角补充了其科学和理论意义。所提供的算法显示了实现该策略过程的一般内部结构的清晰性和简洁性,同时具有特定措施的高复杂性。所开发的算法解释了现代俄罗斯实施均衡信息经济优化模型战略成功实现的逻辑,并建议作为实施该战略的实用指南使用。
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引用次数: 0
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Models of Modern Information Economy
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