Digitalization in Small Business Tax Administration

Digitization of the Customs Revenue Administration as a Factor of the Enhancement of the Budget Efficiency of the Russian Federation

“…The problem of digitalization in taxation has been examined by scientists in different fields. The most widely discussed issues include the problem of tax administration of digital trade [20,21], including international [22,23]; the digitalization of tax planning at the corporate level [24][25][26][27]; the improvement of taxation of transnational corporations on the basis of data exchange [28][29][30]; and the construction of administration systems to minimize cases of tax evasion [31][32][33]. For our research, the most important is the application of digitalization in the tax administration of customs operations [34], which, in our opinion, has received less attention than, for example, the taxation of digital trade [35][36][37] or the problems of digitalization in the taxation of energy goods [38][39][40][41][42].…”

Multitrack Educational Programs as a Method of Educational Process Personalization at Universities

“…The third one is the possibility of forming interdisciplinary research groups, where undergraduate students can choose subjects from related fields which they require for their research and which could not be acquired otherwise [18][19][20]. The fourth is the unsatisfied employer demand-when a specific combination of competencies is needed in the workplace but is not currently taught in existing educational programs [21][22][23][24].…”