Research background: In modern conditions of the digital transformation of the economy, digital data are key factors in the development of the socio-economic sphere. Inevitably, the digitalization process is accompanied by the development and transformation of human resources, the formation of a knowledge economy, which leads to serious changes in social relations, the economic sphere and the labor market both at the state level and at the level of regional systems. The scientific interest in the research topic is due to the fact that effective strategic management of the region, the possibilities of its socio-economic development are largely determined by the development of the digital economy at the regional level. Purpose of the article: development of a model of digital transformation at the regional level, which will improve the quality of strategic management based on the results. Methods: a method of theoretical analysis of the sources of the studied problem, an illustrative-graphic method, general scientific methods of cognition (synthesis, generalization). Findings & Value added: Currently, digital transformation penetrates into all areas, including socio-economic, financial, public administration. Therefore, the mechanism of strategic management of the region should be based on digitalization technologies. In this article, the author reviews foreign and domestic studies on the introduction of modern digital technologies in public administration. The article discusses the existing digital platforms designed to improve the efficiency of the processes of program-targeted and design-targeted management of budgetary resources. Effective strategic management of the development of the region in modern conditions is possible taking into account the processes of digital transformation. Based on the study, the author constructed a model of digital transformation at the regional level, characterized its main elements.
Based on the analysis of the problems of the Russian economy, it is shown that the existing instruments of tax regulation are ineffective and incapable of ensuring the attraction of funds for innovative development. The necessity of more active use of the depreciation instrument is shown. The necessity of amortization reform implementation is substantiated. The main directions and financial sources of its implementation are stated.
The article is dedicated to the study of the implemented procedure of taxpayers’ fulfillment of their tax obligations that has been newly implemented in 2023. The procedure focuses on assisting the fulfillment of obligations by means of a single tax payment and a mechanism of a single tax account. The study will look into the obligations’ influence on the tax and budget areas. On the basis of generalization of the initial experience of functioning of these mechanisms, as well as the analysis of the norms of the current legislation, the problems that arose at the stage of their launch are identified. Proposals are made on possible solutions to the problems encountered, aimed at minimizing losses in the efficiency of tax administration.
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