Release:
2024. Vol. 10. № 2 (38)About the authors:
Natalia G. Viktorova, Dr. Sci. (Econ.), Professor, Graduate School of Industrial Economics, Peter the Great Saint-Petersburg Polytechnic University; viktorova_ng@spbstu.ru, ORCID: 0000-0002-7355-3541Abstract:
This article is a continuation of the author’s research on the formation and development of the tax ecosystem in the context of global systemic and technological transformations. It focuses on disclosing the toolkit of such a system, based on advanced information and telecommunications and other technologies, and allowing for a comprehensive solution to the problems of sustainable and balanced socio-economic development of the state. First of all, the article presents the content and structure of the hypothetical model of the tax ecosystem (GMNE), including the content and support parts. Further, a systematization of the support part of the ecosystem is carried out, considering it as a highly complex and hybrid system. The following ten groups of such support are identified: scientific and practical, personnel and educational, information and communication, technical and technological, political and legal, managerial and analytical, regulatory and supervisory, model and virtual, human-robotic, risk-oriented. The paper proposes the filling of each group with a toolkit. The problems of formation and improvement of tools for individual types of support are outlined. Conclusions and proposals are formulated. To identify the ten types of support for the hypothetical model of the tax ecosystem, methods of structural analysis and synthesis were used. Directions for further research can be associated with the actualization of both the structure of the supporting subsystem of the GMNE, as well as progressive tools for improving tax relations management in the Russian Federation, taking into account the uncertainty of the external environment caused by systemic and technological transformations.Keywords:
References:
Borovkov, A. I., Ryabkov, Yu. A., Kukushkin, K. V., Maruseva, V. M., & Kulemin, V. Yu. (2019). Digital twins and digital transformation of defense industry enterprises. Bulletin of the East Siberian Open Academy, (2), 2–40. [In Russian]
Viktorova, N. G., & Evstigneev, E. N. (2022). The tax ecosystem as an element of the digital economy: a system-integrated approach to construction. Economy. Profession. Business, (2), 28–33. [In Russian]
Vylkova, E. S., Viktorova, N. G., & Evstigneev, E. N. (2021). Transformation of higher financial and tax education in modern conditions. Alma Mater (Bulletin of the Higher School), (1), 43–51. [In Russian]
Evstigneev, E. N., & Viktorova, N. G. (2014). Information, technological and personnel aspects of tax management. Economics. Taxes. Pravo, (6), 95–100. [In Russian]
Zlobin, A. (2024). Musk proposed a year later to start implanting chips in the brains of paralyzed people. Forbes. Retrieved Feb. 1, 2024, from https://www.forbes.ru/milliardery/481902-mask-poobesal-cerez-polgoda-nacat-vzivlat-cipy-v-mozg-paral... [In Russian]
Ilyinsky, A. I. (2021). Agent-based modeling of the development of a special computer system in combination with the development of a computer database during the implementation of Suptech and Regtech. Computer Equipment, 4(32), 62–65. [In Russian]
Kelly, K. (2018). Inevitably. 12 technological trends that define our future (2nd ed.). Mann, Ivanov and Ferber. [In Russian]
Maiburov, I. A., & Ivanov, Yu. B. (Eds.). (2018). Environmental taxation. Theory and global trends: monograph. Unity-Dana. [In Russian]
Maiburov, I. A., & Ivanov, Yu. B. (Eds.). (2019). Digital technologies of tax administration: monograph. Unity-Dana. [In Russian]
Makarov, I. M., Rakhmankulov, V. Z., & Akhrem, A. A. (2007). Virtual modeling and intelligent control of complex computer-integrated systems. Mathematical Modeling. ITiVS, (2), 11–24. [In Russian]
Moiseev, N. N. (1979). Mathematics sets up an experiment. Nauka. [In Russian]
Mokrousov, A. S., & Bobyleva, A. S. (2017). A comprehensive mechanism for regulating innovation activities of participants in the territorial innovation ecosystem. Quality. Innovation. Education, 2(141), 31–42. [In Russian]
Hovhannisyan, S. S. (2004). Mathematical modeling in accounting, analysis and taxation. Publishing House of BSU. [In Russian]
Porollo, E. V. (2022). Tax tools for the development of territorial ecosystems. Theoretical and practical aspects of the transformation of the Russian tax system. Materials of the All-Russian scientific and practical conference (pp. 103–107). [In Russian]
The Boston Consulting Group. (2017). Russia 2025: from HR specialists to talents. Retrieved Jan. 20, 2024, from https://d-russia.ru/wp-content/uploads/2017/11/Skills_Outline_web_tcm26-175469.pdf [In Russian]
Rukina, S. N., & Denisova, I. P. (2021). Characteristics of the structural components of the tax control ecosystem. Innovative development of modern society: current issues of theory and practice (pp. 48–50). [In Russian]
Skinner, K. (2019). The man is digital. The 4th revolution in the history of mankind, which will affect everyone. Mann, Ivanov and Ferber. [In Russian]
Skeeter, N. N., Shokhneh, A.V., & Melikhova, E. V. (2015). The theory of the admissibility of ecosystem management through tax mechanisms. Audit and Financial Analysis, (6), 428–431. [In Russian]
Subetto, A. I. (2021). Science and education in ensuring sustainable development of Russia. Academy of Trinitarianism. Retrieved Jan. 20, 2024, from http://www.trinitas.ru/rus/doc/0001/005d/00012616.htm [In Russian]
Desmet, D., Maerkedal, N., & Shi, P. (2017). Adoption of an ecosystem approach to business technologies. Mckinsey Digital. Retrieved Jan. 10, 2024, from https://www.mckinsey.com/business-functions/mckinsey-digital/our-insights/adopting-an-ecosystem-view...
Hokamp, S., Goulash, L., Koehler, M., & Sanit Wijesinghe, H. (2018). Agent-based modeling of tax evasion: Theoretical aspects and computer modeling.
Wilber, K. (2006). Introduction to integral theory and practice: IOS basic and the AQAL map. AQAL Journal, (1), 1–38.
