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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Autores principales:	M. V. Karp, A. V. Zakharova, L. S. Samodelko
Formato:	article
Lenguaje:	RU
Publicado:	Publishing House of the State University of Management 2021
Materias:	industrial revolution industry 4.0 social and environmental regulation tax functions tax legislation tax policy tax regulation tax system tax tools taxes Sociology (General) HM401-1281 Economics as a science HB71-74
Acceso en línea:	https://doaj.org/article/9f49a786ba70491791155c1f86b9384e
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spelling	oai:doaj.org-article:9f49a786ba70491791155c1f86b9384e2021-12-03T07:43:34ZTHE ROLE AND SOCIO-ECOLOGICAL FUNCTIONALITY OF TAX TOOLS IN THE CONTEXT OF THE INDUSTRY 4.0 PARADIGM1816-42772686-841510.26425/1816-4277-2020-12-103-111https://doaj.org/article/9f49a786ba70491791155c1f86b9384e2021-02-01T00:00:00Zhttps://vestnik.guu.ru/jour/article/view/2578https://doaj.org/toc/1816-4277https://doaj.org/toc/2686-8415The 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.M. V. KarpA. V. ZakharovaL. S. SamodelkoPublishing House of the State University of Managementarticleindustrial revolutionindustry 4.0social and environmental regulationtax functionstax legislationtax policytax regulationtax systemtax toolstaxesSociology (General)HM401-1281Economics as a scienceHB71-74RUВестник университета, Vol 0, Iss 12, Pp 103-111 (2021)
institution	DOAJ
collection	DOAJ
language	RU
topic	industrial revolution industry 4.0 social and environmental regulation tax functions tax legislation tax policy tax regulation tax system tax tools taxes Sociology (General) HM401-1281 Economics as a science HB71-74
spellingShingle	industrial revolution industry 4.0 social and environmental regulation tax functions tax legislation tax policy tax regulation tax system tax tools taxes Sociology (General) HM401-1281 Economics as a science HB71-74 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
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
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
title	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_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_sort	role and socio-ecological functionality of tax tools in the context of the industry 4.0 paradigm
publisher	Publishing House of the State University of Management
publishDate	2021
url	https://doaj.org/article/9f49a786ba70491791155c1f86b9384e
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THE ROLE AND SOCIO-ECOLOGICAL FUNCTIONALITY OF TAX TOOLS IN THE CONTEXT OF THE INDUSTRY 4.0 PARADIGM

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