Suchergebnisse

In 2015, the UN Conference adopted the Sustainable Human Development Goals for 2016-2030, supported by all countries, including Russia. The article analyzes the task of adapting the UN SDG from the standpoint of the possibility of including indicators of the digital economy in these Goals for Russia. Key economic, social and environmental indicators of the digital economy, which most reflect the country's sustainable development objectives, have been proposed. The particular difficulties in Russia and the world are caused by the identification of adequate indicators of the digital economy and their quantitative interpretation for environmental SDGs, which is caused by an insufficient statistical base. The integral index of the digital economy and society and the place of Russia in the world from the standpoint of this index are analyzed. It is advisable in the country to develop and adopt in one form or another its own long-term Sustainable Development Strategy that takes into account the SDGs, and the development of the digital economy will be an important driver for its implementation.
и развитие цифровой экономики будет важным драйвером ее реализации.

The article analyzes and develops the theoretical views on the category of natural rent in the works of Adam Smith (income exceeding all reasonable costs plus the average profit typical for a given area), David Ricardo (income from the initial and indestructible forces of the soil, the other part of it is paid for the use of capital that was used to improve the quality of the soil and for the construction of buildings), and other economists from land rent (income due to differences in the location and fertility of land) to differential rent II (rental income from additional capital investments) and quasi-rent (rent of machines and equipment), etc. David Ricardo formulated the conditions for the formation and receipt of land rent (lands differ in their location and in their fertility; the number and area of plots that are best in terms of these parameters are limited; lands are privately owned). In turn, Alfred Marshall noted that land rent does not appear as an exclusive phenomenon, but only as one of income sources, among similar ones. In modern conditions, the understanding of rental income is reduced to its interpretation as a profit above the average normal level, that is, excess profit. However, when considering rent as excess profit, the determination of its size is based on a comparison of indicators such as actual and normal profitability rather than land fertility or differences in the depth of occurrence and other natural mining conditions compared with the worst land plot or deposit, and also minerals. The location of land plots, as one of the factors of land productivity affecting land rent, laid the foundation for research in the field of the theory of the location of productive forces. Therefore, in relation to natural (mining) rent, it is necessary to be guided by the classical understanding of it, as income due to objective differences in natural or climatic conditions of agricultural production or subsoil use in comparison with the trailing land plot or deposit. In these conditions, receiving natural rent as income independent of the efforts of the subsoil user (excessive/unearned profit) in favor of the owner of the subsoil, the state, increases the stimulating effect of the tax mechanism in agriculture and the extractive sector of the economy, the efficiency of production and the economy as a whole, and strengthens the national and economic security of the state.

The tax mechanism in the extractive industries should provide all enterprises with relatively equal terms of business, the differentiation of which is largely due to the influence of natural mineral mining conditions, to the number of the production conditions of mining mining factors of the Reno formation and the quality of minerals. However, the tools of the tax mechanism used, including the differentiation of tax rates for mining, are not able to ensure the necessary equality in mining enterprises' profitability after taxation. Some economists offer a certain averaging of payments for deposits, which, in fact, is a refusal from the principles of rental taxation of mining enterprises. The differentiation of natural mineral mining conditions is expressed in the differential mining render of the deposit. The withdrawal of the differential mountain rent in the income of the state, the owner of the subsoil, can be ensured by further strengthening the differentiation of tax rates for mining, adding conditions for the development of specific deposits or the use of various forms of non-tax seizures of differential mining. In our opinion, the withdrawal of differential mining rents should be provided with a non-tax method. This is due to the fact that this rental income is fully owned by the state as the owner of the subsoil, for which the tax seizure is inefficient. Another part of the rental deposits of the field is a quasirent, a rent of machines or production capital. The quasirent, fully or partially, but at a rate reduced compared with the level of profit taxation, should be left at the disposal of the mining enterprise to stimulate an increase in the technological and innovative level of production. The last part of rental incomes is an absolute meager, which is formed from the excess of the existing demand for this natural resource. Taxation of absolute rent, as part of the entrepreneurial profit, should be made using the established taxation rates of profits on the general basis. Thus, the taxation of each part of the revenge income of the extractive enterprise should be carried out separately, in accordance with the specified principles, which will ensure the rental nature of the tax mechanism of mining enterprises and will strengthen its stimulating effect on improving the technological and innovative mining level. Contribution of the authors: the authors contributed equally to this article. The authors declare no conflicts of interests.