THE ROLE AND SOCIO-ECOLOGICAL FUNCTIONALITY OF TAX TOOLS IN THE CONTEXT OF THE INDUSTRY 4.0 PARADIGM
The tax system of any state is designed to ensure and regulate economic processes in order to support development and solve socio-ecological and economic problems. The tools of the tax legislation of the Russian Federation, being primarily a mechanism for generating state revenues, have an impact on...
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| Format: | Article |
| Language: | English |
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Publishing House of the State University of Management
2021-02-01
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| Series: | Вестник университета |
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| Online Access: | https://vestnik.guu.ru/jour/article/view/2578 |
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| author | M. V. Karp A. V. Zakharova L. S. Samodelko |
| author_facet | M. V. Karp A. V. Zakharova L. S. Samodelko |
| author_sort | M. V. Karp |
| collection | DOAJ |
| description | The tax system of any state is designed to ensure and regulate economic processes in order to support development and solve socio-ecological and economic problems. The tools of the tax legislation of the Russian Federation, being primarily a mechanism for generating state revenues, have an impact on the development of organizations, industries, industries by creating demand for goods, works, and services, regulating prices and inflationary processes, as well as maintaining social justice in society. However, the revision of the current tax tools with the analysis of current trends is quite rare, while the change of economic development paradigms requires constant attention and timely adjustment. The article considers the specified problems and selects ways to express the socio-ecological functional of taxes in the context of industrial transformation. Based on the analysis of the current legislation, the authors highlight tax instruments that have an impact on economic entities in the context of the development of automation and data exchange, evaluate their effectiveness. The results of the study can be used to adapt the tax policy of the state in the context of the “Industry 4.0” paradigm. |
| format | Article |
| id | doaj-art-9f49a786ba70491791155c1f86b9384e |
| institution | Kabale University |
| issn | 1816-4277 2686-8415 |
| language | English |
| publishDate | 2021-02-01 |
| publisher | Publishing House of the State University of Management |
| record_format | Article |
| series | Вестник университета |
| spelling | doaj-art-9f49a786ba70491791155c1f86b9384e2025-02-04T08:28:06ZengPublishing House of the State University of ManagementВестник университета1816-42772686-84152021-02-0101210311110.26425/1816-4277-2020-12-103-1111921THE ROLE AND SOCIO-ECOLOGICAL FUNCTIONALITY OF TAX TOOLS IN THE CONTEXT OF THE INDUSTRY 4.0 PARADIGMM. V. Karp0A. V. Zakharova1L. S. Samodelko2State University of ManagementState University of ManagementState University of ManagementThe tax system of any state is designed to ensure and regulate economic processes in order to support development and solve socio-ecological and economic problems. The tools of the tax legislation of the Russian Federation, being primarily a mechanism for generating state revenues, have an impact on the development of organizations, industries, industries by creating demand for goods, works, and services, regulating prices and inflationary processes, as well as maintaining social justice in society. However, the revision of the current tax tools with the analysis of current trends is quite rare, while the change of economic development paradigms requires constant attention and timely adjustment. The article considers the specified problems and selects ways to express the socio-ecological functional of taxes in the context of industrial transformation. Based on the analysis of the current legislation, the authors highlight tax instruments that have an impact on economic entities in the context of the development of automation and data exchange, evaluate their effectiveness. The results of the study can be used to adapt the tax policy of the state in the context of the “Industry 4.0” paradigm.https://vestnik.guu.ru/jour/article/view/2578industrial revolutionindustry 4.0social and environmental regulationtax functionstax legislationtax policytax regulationtax systemtax toolstaxes |
| spellingShingle | M. V. Karp A. V. Zakharova L. S. Samodelko THE ROLE AND SOCIO-ECOLOGICAL FUNCTIONALITY OF TAX TOOLS IN THE CONTEXT OF THE INDUSTRY 4.0 PARADIGM Вестник университета industrial revolution industry 4.0 social and environmental regulation tax functions tax legislation tax policy tax regulation tax system tax tools taxes |
| title | THE ROLE AND SOCIO-ECOLOGICAL FUNCTIONALITY OF TAX TOOLS IN THE CONTEXT OF THE INDUSTRY 4.0 PARADIGM |
| title_full | THE ROLE AND SOCIO-ECOLOGICAL FUNCTIONALITY OF TAX TOOLS IN THE CONTEXT OF THE INDUSTRY 4.0 PARADIGM |
| title_fullStr | THE ROLE AND SOCIO-ECOLOGICAL FUNCTIONALITY OF TAX TOOLS IN THE CONTEXT OF THE INDUSTRY 4.0 PARADIGM |
| title_full_unstemmed | THE ROLE AND SOCIO-ECOLOGICAL FUNCTIONALITY OF TAX TOOLS IN THE CONTEXT OF THE INDUSTRY 4.0 PARADIGM |
| title_short | THE ROLE AND SOCIO-ECOLOGICAL FUNCTIONALITY OF TAX TOOLS IN THE CONTEXT OF THE INDUSTRY 4.0 PARADIGM |
| title_sort | role and socio ecological functionality of tax tools in the context of the industry 4 0 paradigm |
| topic | industrial revolution industry 4.0 social and environmental regulation tax functions tax legislation tax policy tax regulation tax system tax tools taxes |
| url | https://vestnik.guu.ru/jour/article/view/2578 |
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