The Interrelation between Digital and Tax Components of Sustainable Regional Development
The paper explores the relationship between digital characteristics and tax potential of the constituent entities of the Russian Federation as factors of sustainable development of territories and economic growth. The purpose of the study involves development and testing of a methodology for ass...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universitas Indonesia
2021-12-01
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| Series: | International Journal of Technology |
| Subjects: | |
| Online Access: | https://ijtech.eng.ui.ac.id/article/view/5338 |
| Summary: | The paper explores the
relationship between digital characteristics and tax potential of the
constituent entities of the Russian Federation as factors of sustainable
development of territories and economic growth. The purpose of the study
involves development and testing of a methodology for assessing the level of
digitalization in Russian regions and its relationship with their tax
potential, which has not been sufficiently developed in the available
scientific research by Russian and foreign authors. For this purpose, cluster
and factor analysis were applied with the use of Rstudio, the IBM SPSS
statistics package, and the Anaconda Navigator graphical interface. The
following data were studied: the number of active subscribers of fixed and
mobile access, subscribers of fixed and mobile broadband access as well as
mobile communication devices for all constituent entities of the Russian
Federation. The authors identified the worst and best regions in terms of
mobile and fixed communications. It was concluded that the regions’ readiness
for digital transformation is determined by the general level of their
economies. Significantly larger tax revenues per capita are generated in
regions with a highly developed IT component, which is the basis for solving
the problems of sustainable development of such territories. The economic
situation in a region, its gross regional product, and its tax potential create
the basis for digitalization of each constituent entity of the Russian
Federation. Significant tax revenues per capita are the key to the success of
the territories in the IT sector. Promising areas for further research are: (1)
expansion of the indicators used and time horizons; (2) extrapolation of the
results to other countries and groups of countries; (3) use of the methods and
models that have proven themselves when working with short series, e.g., autoregressive
integrated moving average models. |
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| ISSN: | 2086-9614 2087-2100 |