M.I.R. (Modernization. Innovation. Research)

27-42

Authors: Batov G. Kh., Kandrokova M. M.

Purpose: of the study is to substantiate the possibility of carrying out structural, spatial and technological modernization of the economy of the macroregion. Methods: the study used a systematic approach and the postulates of the modernization theory. The trend analysis was carried out with the help of statistical data. The predictive analytics methods were used to predict possible changes. Results: external shocks (economic crises and sanctions measures) to which the regions are exposed force them to adapt to a new condition and necessitate structural, spatial and technological modernization. The assessment of the structural state of the economy of the district based on the use of various statistical indicators revealed that the largest contribution to the creation of the regional domestic product is made by industries that belong to the non-manufacturing sector. There is nothing critical in this fact, but for lagging and problem regions, including the study district, it is most acceptable to ensure the dominance of industries in the manufacturing sector. It is possible to implement such an approach through structural, spatial and technological modernization. Many problems associated with changes in the structure of the economy are not solved due to the low technological base of enterprises in the real sector. Possible solutions to such problems are in the field of technological modernization and improving the quality of fixed capital. An important role in the implementation of these processes is assigned to the use of advanced technologies and special software products. To a greater extent, this applies to economic entities of the real sector, which form the framework of the economy. Conclusions and Relevance: the implementation of the modernization approach for the district is associated with certain problems. To solve them, it is possible to use various tools, including plans, strategies, programs, program-target management methods, and others. To carry out structural, spatial and technological modernization of the economy of the district, the most effective is the use of project management methods. The peculiarity of project management is that its methods can be adapted to the conditions of different regions, which differ in the parameters of socio-economic development.

58-75

Authors: Zhuravleva I. A.

Purpose: of the article is to analyze anti-avoidance measures within the international tax policy and national tax systems of the countries of the post-Soviet space based on the provisions of the BEPS plan and other international events. Methods: the methodological basis of the study is the principles of analytical justification, a systematic approach, and a process approach. General scientific methods were used in the study – generalization, measurement, comparison, induction, deduction, statistical observations, system analysis. The regulatory framework of the article includes international treaties, laws of the Russian Federation and the post-Soviet countries. Results: the article provides a comprehensive system analysis of legal international acts and documents in the field of taxation of the post-Soviet countries, implemented in the national and foreign tax policy. The study reveals the priority directions of anti-retrogression measures of these countries in the context of growing geopolitical tensions, which determine their behavior in the economic Eurasian integration cooperation. Conceptual analysis of the effectiveness and functionality of the concluded agreements on the avoidance of double taxation and relevant treaties, international directives and regulations on the international exchange of tax information and the provisions of the BEPS plan, reports of tax and finance ministries and departments responsible for the implementation of national international tax policy on anti- avoidance measures, international treaties, the official websites of executive authorities of the post-Soviet countries, responsible for the implementation and implementation of the provisions of the BEPS plan, made it possible to identify the priority areas of the external tax policies of the studied countries, to propose topics for scientific discussion and to identify current provisions in the international tax field. Conclusions and Relevance: the study demonstrated the desire of the post-Soviet countries to improve domestic and foreign tax policies, but revealed existing problems, in particular, the risks of insufficient tax collection, erosion of the tax base, the use of aggressive tax planning, the impact of the political situation for the openness and friendliness of international tax policy, low managerial potential in tax and legal environment, high costs of tax administration in order to digitalize the proposed mechanisms.

94-105

Authors: Kirichenko I. V., Shelyubskaya N. V.

Purpose: to study the approaches and priorities for innovation policy oriented to solve developed countries’ social and humanitarian problems (case of the UK and Finland). Methods: due to the descriptive method the array of documents forming the innovation policy of the UK and Finland was determined and analysis singled out its social and humanitarian aspects. The historical method helped to trace the evolution of innovation policy. By the comparative method the goals and content of the innovation policy of the two countries were compared. Results: the UK and Finland face the same type of social and humanitarian challenges characterizing European countries. The authors hypothesized the similarity of the principles of responses to these challenges in the innovation policy of the two innovation-active countries, despite the differences in the fundamentals of the market economy functioning: minimal state intervention in the free market (the UK) and the economic processes regulation in the North Europe welfare state (Finland). An analysis of government documents relating to innovation policy, analytical reviews and statistical materials confirmed this assumption. Conclusions and Relevance: innovation policy as an institution has been examined for a long time but its social and humanitarian aspects are not yet sufficiently specified and presented in fragments. The study of the principles of socially oriented innovation policy in the UK and Finland expands the understanding of innovation policy’s transformation that accelerates the transition of innovation activity from «technological determinism» to «social constructivism». A wide range of stakeholders are involved in that innovation policy’s formation and implementation: the academic sector, business structures, and end users. The results of the study can be used to develop recommendations for improving Russia's innovation policy.

126-145

Authors: Mabiala G., Sukhareva I. A., Linskiy D. V., Trusevich Е. V., Shamilevа E. E.

Purpose: the article summarizes the key characteristics of the population ageing phenomenon and identifies the channels through which it has an impact on the demographic crisis parameters as well as the socioeconomic growth of the country. Methods: the study is based on tracking the consequences associated with the phenomenon of population ageing. Simultaneously, computational and graphical methods, comparative and retrospective analysis of the sex and age pyramids, expert and empirical assessment of the trends in the structure of the population older than 60-65 years, as well as its economic burden per 1,000 able-bodied people, were used. Results: the main parameters of the socioeconomic impacts of population ageing are determined. Age limits and essential features of this phenomenon are revealed. The forecast trend of socioeconomic parameters of population ageing is supported by the SWOT analysis matrix, and a conceptual model for the implementation of systematic adjustment measures for the ongoing demographic crisis is proposed. Conclusions and Relevance: the article demonstrates that population ageing is not a fundamental socioeconomic problem that endangers the well-being of the population over working age. However, it has many negative consequences for the socioeconomic growth of the country that are still being researched; the real threats come not from population ageing as such, but from the existing disproportion in the workload of the population over 60–65 years old per 1,000 able-bodied population. Despite the relative parameters of the ageing trend in Russia, in the future, the life expectancy of the population will be 73.58–75.03 years.