Radical changes in education occurred in 2020 during the pandemic. The need to fully switch to a distance-learning mode required rethinking the approaches to the organization of the learning process. Despite the fact that Russian universities were already using digital learning tools quite extensively at the beginning of the pandemic—those were seen as auxiliary, supporting tools. Within a short period, online learning made it necessary to design educational programs from a digital-technologies viewpoint, as traditional teaching methods had lost some of their functionality in the distance-learning mode. First of all, the changes affected the disciplines focused on the formation of soft skills, such as communication skills, group interaction, and managing people. Another problem of digitalization of all aspects of our lives is the huge amount of readily available information. In this regard, developing the students’ systemic thinking and augmenting their ability to find and properly use information became an important alternative to acquisition of factual knowledge. This article summarizes the experience of the educational process at one of the leading Russian universities, National University of Science and Technology (NUST) “MISIS” during the COVID-19 pandemic based on the analysis of the degree of application of digital tools in online and hybrid learning. In this article, we present the description of methodology approaches to the use of digital tools for soft skill development, using the example of teaching specific disciplines “Systems Thinking and Theory of Constraints” and “Life Cycle of Corporations and Change Management” in the master’s program in Corporate Finance taught at NUST “MISIS”.
In this study, we analyzed the main tendencies of the digitization of the tax and customs administration in Russia and worldwide. The main focus of this study is on the determination of the role of customs payments in the enhancement of the budget efficiency of the Russian Federation. For this purpose, we carried out an analysis of the collectability of the customs payments over 18 years according to their different types. Our research showed that further development of the use of digital technologies in customs payments administration will be carried out in the informational exchange systems between the tax and customs authorities. We conducted an expert evaluation of the predictive model parameters to define the basic technological points of the project for the modernization of the digital information exchange system between the customs and tax authorities. The use of the suggested management decisions makes it possible to form a balanced view of the key values to perfect the customs payments collection system in the context of the future development of the digital economy and the improvement of budget efficiency.
The textbook contains theoretical and practical material on the sections "General provisions of the tax system in the Russian Federation"and" Tax administration in the Russian Federation". The material is presented logically, which will allow students to consistently master the lecture material on the discipline "Taxes and taxation" and fix it on practical examples. Meets the requirements of the latest generation of higher education GEF. Legal documents relevant to 09.10.2017. For students enrolled in the enlarged group of specialties 080000 "Economics and management".
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