Suchergebnisse

This book addresses the optimization of taxation systems, a topic currently being explored by scholars all over the world. It puts forward a critical opinion on the problem and offers an original approach to solving it - through informatization. The target audience of the book includes not only scholars and experts who professionally deal with taxation optimization issues, but also representatives of public authorities, and the general public. The book offers sound and practical solutions for the informatization-based optimization of taxation systems, and its conclusions and recommendations could be used in the management of tax systems for modern economic systems and in taxation optimization for specific economic subjects - individuals and organizations alike -, ensuring a broad range of practical applications.

Intro -- Contents -- Introduction -- Conceptual Foundations of Taxation -- 1 The Notion and the Essence of Taxes and Taxation. Functions of Taxes -- Abstract -- 1 Introduction -- 2 Materials and Method -- 3 Results -- 4 Conclusions -- References -- 2 Tax System of a State: Federal, Regional and Local Taxes and Fees -- Abstract -- 1 Introduction -- 2 Materials and Method -- 3 Results -- 4 Conclusion -- References -- 3 Classification of Taxes and Their Features -- Abstract -- 1 Introduction -- 2 Materials and Method -- 3 Results -- 4 Conclusion -- References -- Theory and Practice of the Tax System Operation -- 4 Principles and Methods of Taxation -- Abstract -- 1 Introduction -- 2 Materials and Method -- 3 Results -- 4 Conclusion -- References -- 5 Tax Administration and Control. Tax Policy of the State -- Abstract -- 1 Introduction -- 2 Materials and Method -- 3 Results -- 4 Conclusion -- References -- 6 Standard and Special Tax Treatments. A Comparative Analysis -- Abstract -- 1 Introduction -- 2 Materials and Method -- 3 Results -- 4 Conclusion -- References -- 7 Tax Burden and Mitigation of Tax Payments -- Abstract -- 1 Introduction -- 2 Materials and Method -- 3 Results -- 4 Conclusion -- References -- Advanced Tools to Mitigate the Taxation System -- 8 Tax Holidays as an Upcoming Tool of Tax Incentive for Business Renewal -- Abstract -- 1 Introduction -- 2 Materials and Method -- 3 Results -- 4 Conclusion -- References -- 9 Taxation of Labor in Terms of Building a Social Market Economy -- Abstract -- 1 Introduction -- 2 Materials and Method -- 3 Results -- 4 Conclusion -- References -- 10 Restructuring of Tax Liabilities as an Upcoming Trend of Economic Diversification in Modern Russia -- Abstract -- 1 Introduction -- 2 Materials and Method -- 3 Results -- 4 Conclusion -- References.

PurposeThe purpose of the research is to study the consequences of total (comprehensive) automatization of entrepreneurship for interested parties through the prism of competition human and artificial intellectual capital in production and distribution in Industry 4.0.Design/methodology/approachThe research is conducted with application of scenario analysis, regression analysis, imitation modeling, forecasting and non-linear multi-parametric optimization with the simplex method.FindingsThe authors perform scenario modeling of competition between human and artificial intellectual capital in production and distribution in Industry 4.0 and offer recommendations for pro-active management of competition between human and artificial intellectual capital in production and distribution in Industry 4.0.Originality/valueContrary to the existing approach to studying competition between human and artificial intellectual capital in Industry 4.0, automatization of distribution, not production, is most preferable. This shows increase of the value of human intellectual capital in distribution during its automatization based on AI. This is an unprecedented and breakthrough conclusion for the modern economic science. It allows creating a completely new direction of research of competition between human and artificial intellectual capital in production and distribution in Industry 4.0, in which optimization of social consequences is achieved not by means of restraint of automatization but by means of its stimulation. The key condition is stimulation of automatization of distribution with limited automatization of production. Based on this conclusion, it is recommended to continue research in continuation of the presented work.