Russian Tax System in the Context of Innovative Technology Development

Abstract

The transition of the society to a more progressive techno-economic paradigm (technological wave) is impossible without a sound long-term strategy for innovative development of the tax system. From the point of view of the systemic approach, it must be treated as a complex system which is open, dynamic, and non-reflex. Therefore, the authors first used the Networked Readiness Index to discover the pressure points and proposed some measures to address the challenges involved in bridging the gap between the Russian tax system and the global standards and scientific and technological development in this sphere in the situation when the resources are limited. Thereafter, the current state of taxation and tax administration in Russia is analyzed from the point of view of digital economy. The article gives special consideration to the development of creative personnel as the basis for the transition of the Russian economy and its tax system to a new and progressive technological environment. The authors suggest that the core triad for the development is personnel-information-technology, and the tool to be used for the implementation of the concept of lifelong learning is the Personal Learning Environment. In general, the findings of the study lead to the conclusion that in the context of an ever-growing arsenal of Internet applications and social services, a specialist's personal learning environment should evolve together with the specialist's development, both professional and personal, in order to comply with the realities of the complicated and constantly changing world.

Risk management mechanism of technology park's activities in the area of high technology: evidence from the republic of Ingushetia

“…предоставляемые технопарками, являются: консультации в продвижении бизнеса и юридические услуги по сопровождению проектов. В современных условия можно выделить следующие виды технопарков [3]:…”