ISSN 0798 1015

Vol. 41 (Issue 27) Year 2020. Art. 23

Received: 29/04/2020 • Approved: 30/06/2020 • Published 23/07/2020

Economic and legal factors of digitalization in Russia

Factores económicos y legales de la digitalización en Rusia

LOZHKINA, Svetlana L.1
BOROVIKOVA, Tamara V.2
TISHENKOVA, Galina Z.3
PETUSHKOVA, Galina A.4
LOZHKIN, Vladislav A.5

Abstract The current stage of development of the digital economy is characterized by a new understanding of socio-economic and legal processes. In this regard, the main task for enterprises is not only to overcome barriers in the legal justification of business operations, but also to rethink the economic component of business processes: expanding the use of the principle of transparency of the enterprise, the use of non-financial reporting; transformation of accounting methodology and internal costs for the development of the digital economy.
Key words: digital economy, transformation, accounting methodology,  legal regulation.

Resumen:
El período actual del desarrollo de la economía digital se caracteriza por una nueva concepción de los procesos socioeconómicos y jurídicos. En este contexto, la tarea principal para las empresas no es solo superar los obstáculos en la justificación legal de las operaciones comerciales, sino también reconsiderar el componente económico de los procedimientos comerciales. En concreto, aumentar el uso del principio de transparencia en la actividad de empresa, utilizar informes no financieros; transformar los métodos de la contabilidad y los costos internos para el desarrollo de la economía digital.
Palabras clave: economía digital, transformación, metodología contable, regulación legal.

Full article in PDF

1. Professor of the Department of Economics and Finance, Moscow International University, Moscow, Russian Federation, Contact e-mail: nastyaalex2310@gmail.com, sll04@mail.ru. 

2. Professor of the Department of Marketing and Advertising, Russian State University for the Humanities, Moscow, Russian Federation

3. Associate Professor of the Department of Economics and Management, Financial University under the Government, Russian Federation (Smolensk branch), Smolensk, Russian Federation

4. Associate Professor of the Department of Economics and Management, Financial University under the Government, Russian Federation (Smolensk branch), Smolensk, Russian Federation

5. Senior Lecturer, Department of Criminal Procedure Law and Criminalistics, Bryansk State University Named after Academician I.G. Petrovsky, Bryansk,  Russian Federation