Issues of tax planning and forecasting have become increasingly important given the current development of digital technology. Digitalization allows the lowering of tax administration costs and increases the speed of information collection and accuracy of its processing. Though the level of digitalization of Russian fiscal bodies is quite high, there are still many problems that require the application of modern tools to be resolved. The article presents the results of the research, conclusions and recommendations which shall be helpful in developing a universal algorithm for the application of digital tools in forecasting tax revenues in the Russian Federation. The author has studied digital tools applied by fiscal bodies, defined the role of these instruments in forecasting regional tax revenues, identified problems and developed measures to improve the system of planning and forecasting tax revenues in the budget of constituent entities of the Russian Federation. The article will be of interest for theoreticians and practitioners studying the work of Russian tax bodies as a basis for further research and review.
Aim. The presented study aims to analyze the statistics of water transport accidents to identify the most common cause of such accidents and to propose an innovative solution to this problem. Tasks. The authors investigate the frequency of water transport accidents in 2017–2021; systematize their causes and identify the most common ones; examine the statutory regulation and supervision of water transport; identify its drawbacks and propose an unconventional solution to the problem of regulation and supervision of water transport, which can be considered as innovative. Methods. This study uses general scientific methods of cognition: analysis, synthesis, generalization, visualization, and forecasting to analyze data on water transport accidents in 2017–2021, establish cause-and-effect relationships of accidents, and predict the dynamics of individual indicators. Results. Data on water transport accidents are grouped, the causes of accidents on river and sea vessels are ranked, and the vector of changes in the accident rate is predicted (adjusted for the COVID-19 coronavirus pandemic). The authors propose the idea of combating the main cause of most water accidents – the human factor. Conclusions. The human factor causes 74% of water transport accidents, and existing methods of supervision and control are not effective enough. Therefore, it is necessary to introduce a professional social rating for workers and employees in water transport and its infrastructure. This will make it easier for shipowners to hire personnel, improve control and supervisory procedures and investigation of incidents, and increase the motivation of personnel to perform their duties diligently, while also positively affecting the level of safety and economic efficiency of water transport enterprises and their infrastructure. This proposal seems appropriate in the context of the national project “Digital Economy”.
Th e Russian monetary system has been repeatedly infl uenced by many negative factors, the last of which was the 2014 devaluation of the ruble, a key element of the national monetary system. Th is resulted from a change in the Bank's policy on exchange rate setting and new monetary decisions. At the same time, estimates by various analysts and representatives of the Ministry of Finance, Central Bank, and other offi cial bodies and agencies are ambiguous and oft en cause confusion among ordinary citizens. Th e presentation and interpretation of dynamics of some money market indicators in the mass media, as resulting from Central Bank decisions, necessitates the study and application of such tools that produce unambiguous results. Th e main goal of this article is to study dynamics of bank deposits and exchange rates for the Russian ruble, Euro, and US dollar, to ascertain if dynamics of bank deposits in Russia refl ect changes in public confi dence in the national currency for mid-2014 the beginning of 2016. Th e study uses methods of comparative analysis, including graphic representation, consolidation, and correlation analysis, methods verifi ed by Russian and foreign economists, of large data within a certain timeframe. Refs 19. Figs 6.
The study suggests alternative conception of expected and unexpected losses in corporations. Unlike the classical conception, it suggests backing up expected losses with risk capital, taking into account loss causes during different phases of business cycle. Whereas unexpected losses that are the source of uncertainty should be adjusted based on adapted VaR method tests, stress tests and limitations that include principles of dynamic back up allocations. That should ensure timely forecast of significant financial risks guaranteeing efficient development of risk profile of corporations, and in the end increasing potential for efficient control on financial risks. From the standpoint of further conception advancing, a method for determining unexpected VaR losses was developed and implemented; it is supported with special software dedicated to bankruptcy risk symptoms identification in corporations.
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