Innovative economics and society № 1 (27), 2020

He article discusses the prerequisites for the introduction of the digital economy in the Russian Federation and the Digital Depot project in the operational complex of the Traction Directorate. The results of the study of this issue showed that the development of the Digital Depot project was facilitated by the creation of a number of regulatory acts in the field of digitalization, approved both at the level of the Government of the Russian Federation and at the level of Russian Railways.

The article discusses the existing problems of value added taxation. The article provides data on the consideration of disputes between taxpayers and tax authorities by district arbitration courts in 2015-2019 in relation to value added tax. Based on the review of arbitration practice and publications of domestic economists and lawyers, the problematic issues that arise for taxpayers when calculating and paying VAT are summarized and presented.

The article deals with the problems in the work of the transport and technological complex of safety in the transport of goods by road and rail, and suggests ways to solve these problems.

The article discusses the consequences of fundamental changes in social and labor relations caused by digitalization in an aging population. The presented analysis shows a close relationship between the system of social and labor relations and the pension system. An increase in the retirement age at the state level contributes to economic growth and a reduction in the burden on the federal budget. Given certain contradictions in social and labor relations with employees of pre-retirement age in the context of digitalization, pension reform should be accompanied by policies aimed at the development of human capital.

The article studies the dynamics of Sberbank's dividend policy over the past 20 years. Such indicators as net profit, total amount of dividend payments and dividend payments per share, as well as their relationship are analyzed.

The features, trends in the formation and development of the land market in Kazakhstan and their structural changes in the process of formation and development of market relations in the country are studied. The main stages of the land market are defined, taking into account the peculiarities of the national economy's development in the process of adapting it to market mechanisms of management, as well as during the period of industrial and innovative development of the country. Specific positive results and shortcomings of legislative and regulatory documents in the process of their use for the formation and development of the land market in Kazakhstan are identified and characterized. Using analytical material, the author analyzes the impact of forms of production organization in the agricultural sector of the economy on the structure of agricultural land use and, accordingly, on the development of the land market in the Republic. Structural changes in the use of land by their categories, as well as the intended use of land in the context of private property, as well as the nature of land use are determined. The influence of the «State program for regional development for 2020 - 2025» and the project «Village - the cradle of the country” on the structural changes of land resources and rational use of land is determined. The project "Village-cradle of the country" studied the development of rural settlements in the cluster development system and, accordingly, its impact on land relations, as well as issues of agricultural land use. Recommendations for improving land relations and developing the land market in Kazakhstan are given.

The article studies the problems of financial fraud in the information space. Based on the analysis of fraudulent schemes known in the history and comparisons of statistical data, the author determined the types of phishing and proposed preventive measures to protect against them.country's socio-economic development.

The paper presents the current situation of special economic zones of tourist and recreational type in the Russian Federation. Based on data from the Ministry of Economic Development, the Accounts Chamber of the Russian Federation and expert opinions, problems of inefficiency of such zones in the country were identified. The obligatory components of successfully developing special economic zones are shown on the example of foreign experience.

In the article, digitalization is considered as a key factor in the further development of rural territories. Particular attention is paid to the problems of the development of electronic commerce in the agricultural sector, distance learning for rural schoolchildren and agricultural specialists, Internet services for rural residents, the use of ICT in agricultural production.

The article discusses the issues associated with the introduction of the mechanism of "regulatory guillotines" in the scope of the presented examples of inconsistency with the current regulatory legal acts, outlining the existence of problems that cause excessive supervisory burden on educational organizations. Planned changes in educational legislation are described.

The article is devoted to the issue of teaching Russian to foreign students in higher educational institutions (on the example of Omsk state University of railway transport).

The concepts « competence » , « competence » , « competence-based approach » are considered. Different approaches to highlighting the necessary competences of a modern engineer are described. The analysis of the total number of competences reflected in the curricula of bachelor of engineering directions of preparation of the university is presented. Students describe the model of competences of the future profession.

Our time is surprisingly promiscuous in everything and everywhere. The bet on individualism, egoism, the cult of pleasure, unbridled consumption, in many ways - a consequence of the default absolutization of freedom of any self-expression in our life. How and when did this become possible, and when did it become necessary? This was not due to the promiscuity of the average person. Everything is much deeper and more complex. Criminal tolerance was created a long time ago and attitudes were formed in serious Sciences, worldview and philosophy.

The article is devoted to the actual problem of digitalization of demographic sources. Their use allows us to fully establish the main parameters of population development: marriage, birth rate, fertility, mortality, as well as the intensity and direction of migration flows.