Proceedings of the International Scientific Conference "Competitive, Sustainable and Secure Development of the Regional Economy: Response to Global Challenges" (CSSDRE 2018)

The imperatives of financial policy in the sphere of the digital economy: impacts on increasing investment activity and tax potential of Russian regions

Authors
Agnessa Inshakova, Alexander Goncharov, Olesya Kazachenok
Corresponding Author
Agnessa Inshakova
Available Online May 2018.
DOI
10.2991/cssdre-18.2018.71How to use a DOI?
Keywords
financial policy, digital objects, ciphers, Internet, anonymity, game, protection of rights, tax base, investment activity, regional economy, regions of Russia
Abstract

The article studies the influence of certain imperative decisions of the Russian financial authorities on the increase of investment activity and tax potential of Russian regions. In particular, the law published in early 2018 by the Ministry of Finance of the Russian Federation is being considered. This document is being created for the legal regulation of new virtual digital objects, transactions with which in different countries around the world are anonymously conducted over the past 8 years by any persons in the information and communication network "Internet" using special computer programs. The authors reveal the essence and types of digital objects, and critically evaluate the low level of legislative technology presented by the bill. The authors substantiates the proposals on the need to change the name of the created Federal law, to clarify and revise its conceptual apparatus. The draft law is analyzed by the authors in terms of the possibility of its application to increase the tax potential and investment activity at the level of Russian regions. The authors concluded that the presented model of state regulation will not have a positive impact on the development of the investment sphere is substantiated.

Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Scientific Conference "Competitive, Sustainable and Secure Development of the Regional Economy: Response to Global Challenges" (CSSDRE 2018)
Series
Advances in Economics, Business and Management Research
Publication Date
May 2018
ISBN
10.2991/cssdre-18.2018.71
ISSN
2352-5428
DOI
10.2991/cssdre-18.2018.71How to use a DOI?
Copyright
© 2018, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Agnessa Inshakova
AU  - Alexander Goncharov
AU  - Olesya Kazachenok
PY  - 2018/05
DA  - 2018/05
TI  - The imperatives of financial policy in the sphere of the digital economy: impacts on increasing investment activity and tax potential of Russian regions
BT  - Proceedings of the International Scientific Conference "Competitive, Sustainable and Secure Development of the Regional Economy: Response to Global Challenges" (CSSDRE 2018)
PB  - Atlantis Press
SP  - 337
EP  - 342
SN  - 2352-5428
UR  - https://doi.org/10.2991/cssdre-18.2018.71
DO  - 10.2991/cssdre-18.2018.71
ID  - Inshakova2018/05
ER  -