Suchergebnisse

The article is devoted to the analysis of the role of the Northern Sea Route (NSR) in the socio-economic development of the Arctic zone of Russia. The authors believe that climate change, gradually leading to the melting of polar ice, opens up new opportunities for the development of Arctic resources and navigation in the seas of the Arctic Ocean. Of particular interest to the NSR are non-Arctic countries, critically dependent on the supply of foreign mineral and carbon resources, as well as on the export of their goods to Europe. Among them, China stands out, considering the NSR as the Arctic Blue Economic Corridor as part of the global Silk Road system. The NSR is intended to become an essential tool for further development of the Arctic zone of Russia. Development of port infrastructure and creation of a modern ocean and maritime fleet will accelerate the pace of socio-economic development of this strategically important region. To do this, it is necessary to adopt a federal law on special system of preferences for investors, including foreign ones, implementing their projects in the Arctic. Among such preferences there are preferential profit tax rates, reduction in Mineral Extraction Tax (MET) rates, a declarative procedure for VAT refunds, a simplified procedure for granting land plots and unchanged conditions for the implementation of investment projects. In addition, it is important to make the NSR safe and profitable both in terms of quality of service and of price for the shippers. In particular, the payment for icebreakers' escort of vessels should be competitive and reasonable. The largest Russian private and state-owned companies should be involved into Arctic projects. It is important to synchronize the Arctic oil and gas projects with nuclear and LNG icebreakers' construction, as well as with the launch of two logistics hubs in Murmansk and Kamchatka. In this case, year-round NSR navigation will be organized, which will ensure the high competitiveness of Russian products supplied to the Asian Pacific markets.

The article is meant to analyze current problems and prospects for the development of effective tax policy as part of digital transformation of Russian economy. Introduction of a digital tax and the consequences of the digital tax reforms in the EU, the USA and OECD countries are highlighted. The necessity of qualitative transformation of the tax system of the Russian Federation in response to modern challenges is substantiated, taking into account the changes of the Tax Code of the Russian Federation adopted at the end of July 2020. The authors suggested their own concept of a digital tax and the prospects for its adoption in Russia, and consider it inappropriate to impose taxes on Internet users who do not use the Internet for business. Today, the main focus should be made on creating and testing effective technologies that allow on-line monitoring the tax basis of digital economy entities, taking into account the cross-border movement or use of digital products (goods and services). In addition, it would be extremely important to provide for a potential tax exemption for part of the profits of international ICT companies that are received on the territory of the Russian Federation and reinvested in joint with Russian companies projects in the high-tech for civil purposes area.

The article is meant to analyze various strategies and models for the development of smart cities, as well as the concept of project financing of smart cities, proposed by Pietro Doran, one of the founding partners of the world's first smart city built from scratch in South Korea — Songdo. The authors believe that Songdo's financing model, based on P. Doran's Project Model can be considered as an effective way to attract investment in greenfield projects for the development of «smart cities» in Russia on the basis of public-private partnership.