Токмачева Надежда Викторовна

Introduction. The accounting and tax system of any economic entity currently uses various financial management and planning tools. At the same time, new trends and directions are becoming relevant, which allow not only to competently carry out economic activities, but also to be stable in the context of changing global and national economic conditions. Of particular importance is the introduction of digital technologies in business processes and in the internal control system associated with the current taxation system and the definition of a new format of tax relations with various categories of taxpayers, both in the tax monitoring mode and in the tax experiment mode in the form of ACS (automated simplified taxation system). The transformation of tax relations is due to the transformation of the entire public administration system and the digitalization of the public sector by 2030.The purpose is to describe the general theoretical aspects of the functioning of the accounting and tax system in the economic activities of economic entities, characterize the positive experience of introducing digital technologies and present trends in the field of digitalization of business processes, including in the field of taxation and the formation of a new model for building tax relations in the context of automation of accounting procedures at macro and micro levels.Methods. The authors relied on general scientific methods of cognition: analysis and synthesis, deduction and induction, theoretical and methodological approach, modern materials of scientific works on the presented topic, SberPro resources as a forward in the field of introducing digital technologies and AI in the field of business process management, as well as information and statistical bases of the Federal Tax Service of Russia and other authorities and management.Results. Analysis showed that digital business process management allows you to more effectively control all accounting, tax and analytical information and documentation that reflects the organization's activities for a certain period of time. Of particular importance is the introduction of digital technologies in business processes and in the internal control system associated with the current taxation system and the definition of a new format of tax relations with various categories of taxpayers, both in the tax monitoring mode and in the tax experiment mode in the form of ACS (automated simplified taxation system).Conclusions. Digital technologies in the near future will permeate all spheres of life of economic entities and authorities. The introduction of accounting and control tools will optimize the management of financial resources, both at the macro and micro levels.

The article is devoted to one of the key global trends of the XXI century - electronic government - an urgent and important topic for modern science and practice. Due to the ever-growing number of Internet users and the global growth of online usage, this technological form of management has been practically indispensable in recent years: All over the world, public authorities and administrations are creating online representative offices, launching digital services and processes of digital transformation of everyday life. The presented study examines the concept of e-government, the history of its origin, reveals its essence, presents various author's approaches and formulations to the interpretation of its concept. The analytical part analyzes modern criteria for the international assessment of the level of e-government development based on the UN rating for 193 countries around the world. This scientific work also presents the stages of formation and promising directions for the development of e-government in the Russian Federation.

This article is devoted to the consideration of foreign practice of application of transport taxation. The relevance of this issue is associated with the growing level of motorization in the world, and as a result, with the growth of objects of taxation and an increase in the number of taxpayers.

The article deals with the basic principles of socio-economic forecasting, as well as their interrelation with the principles of strategic planning, which is currently aimed at ensuring national and economic security of the country. In addition, the relationship of these principles to the principles of the functioning of the financial and tax systems of the state, which ensure the implementation of various public (collective) and individual needs. These principles have led to the urgency of scrupulous monitoring, evaluation and analysis of various general economic proportions, both state institutions and other institutional entities, and expert communities on the basis of parity and balance of their interests.

Modern trends in the Russian economy determine the necessity of improving the management of the investment process. Growing investment activity contributes to the renewal of the material and technical base, expansion of production, strengthen the competitive advantages of individual companies and sectors, regions and the country as a whole. The influx of investment, both foreign and domestic, is vital to achieving medium-term goals exit off the modern social and economic crisis, to overcome the decline in production and improve the quality of life of the population. The article presents the fiscal instruments to increase the investment attractiveness of the regions of the Southern Federal District.