Evloeva A.B., Rykunova V.L., Goryainov A.A. —
Digitalization in the Russian Federation: current problems and solutions in the field of tax audits
// National Security. – 2024. – ¹ 2.
– P. 33 - 49.
DOI: 10.7256/2454-0668.2024.2.69337
URL: https://en.e-notabene.ru/nbmag/article_69337.html
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Abstract: The object of this work is tax control in the Russian tax system, and the subject is the organization and implementation of tax control in the context of digitalization of the Russian economy. In their research, the authors consider in detail the topical issues of the organization of tax control in modern conditions of digitalization of the economy, identify the main problems and propose ways to solve them. It is noted that in light of the rapidly changing technological environment, tax authorities must adapt and use innovative technologies to ensure effective and transparent tax control. Digital security and efficient use of data are also important aspects. The authors propose to explore the possibilities of using technologies to analyze large amounts of data, identify potential tax violations and ensure more accurate and effective control. This can significantly improve the tax collection process and reduce the burden on tax authorities, freeing up time for more in-depth analysis and strategic planning.
The study of the organization of tax control in the digital economy has a high relevance and novelty. In the modern development of technology and digitalization, more and more companies carry out their activities through online platforms and electronic systems. This creates new challenges and difficulties for tax authorities, as traditional methods and approaches to tax control may be ineffective. An effective tax control system is the basis for the economic well-being of the state, promotes the development of entrepreneurial activity and ensures stability.
The study highlights the need to improve regulatory regulation in the field of detection and disclosure of economic and tax crimes. It also requires the introduction of modern methods and means of detecting and disclosing such crimes, improving cooperation and information exchange between tax authorities, law enforcement agencies and entrepreneurs.
Evloeva A.B., Belousova S.N. —
Evaluation of the implementation of the state program of the Russian Federation "Development of the nuclear power industry" in order to ensure the economic security of the country
// National Security. – 2023. – ¹ 6.
– P. 91 - 105.
DOI: 10.7256/2454-0668.2023.6.43786
URL: https://en.e-notabene.ru/nbmag/article_43786.html
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Abstract: The subject of the study is to study the effectiveness and efficiency of measures for the development of the nuclear energy industrial complex, taken during the implementation of the relevant state program. Data from nuclear energy, investments and innovative projects are analyzed, taking into account compliance with the strategic goals of economic security. These measures are designed to ensure the stability of the Russian economic system and minimize potential risks. An important component of the study is also the analysis of the compliance of these measures with the general state strategic goals of ensuring economic security.
The study is based on an analysis of data on the current state of the Russian nuclear energy sector, investment and innovation projects implemented within the framework of the program under consideration, as well as an assessment of their impact on the economic situation of the country. The research methodology includes a comprehensive analysis of the current state of the nuclear energy industrial complex, as well as a study of investment and innovation projects implemented within the framework of the program.
The assessment of the implementation of the state program of the Russian Federation "Development of the nuclear energy-industrial complex" allows us to say that the analysis of program implementation indicators shows positive dynamics and achievement of the set goals. High performance indicators, such as a high degree of readiness of power units, an increase in electricity generation, an increase in the number of results of intellectual activity and the creation of new jobs, indicate the successful implementation of the program.
The results of the study will be useful for developing further strategies and adjusting program measures aimed at increasing the stability of the economic system and minimizing risks, taking into account national strategic goals.