Keywords: information-communication, digital economy, e-government system.
The experience of the developed states demonstrates the vigorous multiplicative effect of transfer of the economic sectors to the digital platform. Under the leadership of Honorable President of Turkmenistan, our country moves forward solemnly along the path of the chosen economic development strategy and the best world practices. Active practical introduction of the progressive achievements of the science has given place to occurrence of new concepts and categories. The digital economy is the complex of economic relations based on the information-communication technologies.
For the first time, the Massachusetts University (the USA) scientists suggested the digital economy technologies in 1995. This progressive for that time innovation was invoked to identify and define clearly the positive advantages of new economy being formed on the basis of the latest technologies promoting further increase of the services efficiency. The interest to the economy digitalization matters is growing now due to the advantages of digital economy for the state power, for the well-being of people. Digital economy favors further strengthening of competitiveness of the state, improves appreciably the quality of the life.
Presently, in many countries of the world the e-government system is introduced to provide for many government services in digital format. In the current conditions of the world development, the rapid growth of any state depends directly on striving and being good at well-timed introduction and effective use of the innovations. Close, mutual integration of the national economies, as well as globalization are among the distinctive facts of our time. «The Conception for Digital Economy Development in Turkmenistan in 2019–2025» launched in January, 2019 is the illustrative evidence that Turkmenistan remains in the tideway of the progressive trends of modern world development.
This document contains definition and structural extension of the information communications categories, defines the aims and objectives of the Conception, the ways of the realization and the anticipated effect. The labor productivity and production efficiency growth, owing to the cost reduction as well, are among the main aims of the economy digitalization. In the conditions of fast development of digital economy, the opportunities increase for efficient, full and fast satisfaction of the growing consumer demand. Further improvement of activity of the national tax system will be very important in this regard. The precise work of the tax sphere helps intensify the operation of the small and medium business, promotes expansion of the taxable base and, as consequence, increase of revenues to the State Budget.
Every legal entity and every individual must pay taxes at due time. According to Article 1 of the Tax Code of Turkmenistan, «every person must pay due to the Tax Code the taxes in respect of which this person is recognized as a taxpayer. Concerning the taxpayers, Article 12 of the Tax Code of Turkmenistan sets up that «the physical persons and (or) legal entities who must pay a certain tax in the presence of circumstances stipulated in this Code shall be recognized as taxpayers». In other words, at the stage of transition to market economy, taxes become an effective leverage in economic development, and therefore it is quite actual to study the ways of further perfection of the tax and legal relations, of public awareness in this respect. In line with the large-scale digital reforms in our country, the law of Turkmenistan «On electronic document, 63 electronic workflow and digital services» was issued in the beginning of 2020. On 1 July 2020, the Tax Department of the Ministry of Finance and Economy of Turkmenistan and relevant structural subdivisions introduced the «E-tax» platform of the operating workflow management system.
In the world, the efficient process of tax collection does not require the physical presence of a taxpayer in the tax institution. This is one more incentive for the taxpayers to pay the taxes in time and in full measure. Introduction of the system of electronic registration of the taxpayers is the other popular direction in the world.
The range of further perfection of the national system of electronic workflow management system comprises the following basic areas: — the in-depth study of positive experience of the developed states in respect of introduction and further development of the electronic workflow system; — the introduction of the system «private electronic office of a taxpayer»; -the list of methods to evaluate efficiency of the electronic workflow system introduction; — the enlargement of volumes of the services from the advanced electronic payment systems, the enhancement of the base of proposals when interacting with the taxpayers via the Internet. The bank sector of the country shall play important role in the process of the national economy digitalization. Enlargement of the digital settlements volumes, of the non-cash transactions number is the significant event of the current time. The payment system as the strategic vector of intensive digitalization turns to be an essential component of the national economy growth. The plastic bankcards are used actively in our country for a number of years already. The range of virtual bank services provided via the payment terminals is wide. In addition to keeping the money, the electronic card provides for such advantage as saving of time and money spent for performance of various forms of payments and mutual settlements.
In the qualitatively new realities of the market, the matter of financial stability of an enterprise is especially important at present time, as it is directly connected with the aspects of observance of its economic security. This matter is closely associated with the events accompanying the processes of economic globalization, in particular, with increase of the risks of the financial markets, high dynamics of global prices for energy resources, other effective factors of the market trends. In this context, it is necessary to work up urgently new approaches, methods of provision of stable growth of the economic entities in close connection with their economic security. The level of economic security of an enterprise is determined by controlling the economic indicators of this enterprise. This analysis allows identify successfully and evaluate the extent of possible turning of the risks to the criteria dangerous for financial security of an enterprise. The level of resistance of an enterprise to negative consequences of such factors and risks is directly connected with the financial position and financial stability of an enterprise as far as any preventive and compensatory measure is connected with financial costs. Appropriate application of the advanced technologies in sphere of production, quality control and security control are very important in optimization of these costs. Digital economy is here the factor of definite success and steady modern development.
References:
- «Conception for Digital Economy Development in Turkmenistan in 2019–2025» — Ashgabat, 2018
- Abdrakhmanova G. I., Vishnevsky K. O., Gokhberg L. M. «What is the digital economy? Trends, competencies, measurement» — Moscow, 2019
