Natalia I. Bykanova, D. in Economics, Associate Professor, Department of Finance, Investment and Innovation Belgorod State National Research University
Daria V. Gordya, Postgraduate student at the Institute of Economics and Management, BelSU
Denis V. Evdokimov Director of BIT-TRADE LLC
Научный результат. Экономические исследования, Journal Year: 2020, Volume and Issue: 6(2), P. 42 - 51

Published: Jan. 1, 2020

Due to a number of negative events for the Russian economy, the process of digitaliza-tion and implementation of financial technology (fintech) may become the main com-petitive advantages to determine the growth prospects of the banking business of Russia in the short and medium term. In addition to projects implemented with the support of the government and the Bank of Russia, large Russian banks are currently investing heavily in fintech and are actively implementing innovative pilot projects. The article reveals the key technologies of digital transformation in Russia are technologies such as Big Data and predictive analytics, artificial intelligence, robotics, machine …

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Oksana V. Vaganova, Deputy Director of the Institute of Economics of Belgorod State National Research University for Research and International Activities, PhD in Economics, Associate Professor, Belgorod State National Research University
Natalia E. Solovjeva, D. in Economics, Associate Professor, Federal State Educational Institution of Higher Professional Education "Belgorod State National Research University
Svyatoslav V. Yevdokimov Graduate student at the Institute of Economics and Management, BelSU
Научный результат. Экономические исследования, Journal Year: 2020, Volume and Issue: 6(3), P. 3 - 12

Published: Jan. 1, 2020

Agriculture is one of the most important priority sectors of the national economy, which provides the country's foodsecurity. But there are many problems in the activ-ities of agricultural producers, connected to the general taxation regime and the large tax burden.The purpose of this article is to study the current Unified Agricultural Tax (UAT), identify the positive and negative aspects of the application of these special tax re-gimes, as well as identify the main instruments of state support for agricultural pro-ducers.The problems that were solved during the writing these work were to substantiate the feasibility of Unified Agricultural Tax introduction for …

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