Shkalenko A.V., Tymchuk Yu.A. ECONOMIC ENTITIES IN THE CONTEXT OFTECHNOLOGICAL MODERNIZATION OF ECONOMY: PRIORITY TRENDS TAKING INTO ACCOUNT DIGITALTRANSFORMATION

DOI: https://doi.org/10.15688/ek.jvolsu.2020.4.7

Anna V. Shkalenko

Candidate of Sciences (Economics), Associate Professor, Department of Marketing, Volgograd State University, Prosp. Universitetsky, 100, 400062 Volgograd, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0002-9505-9819

Yulia A. Tymchuk

Candidate of Sciences (Jurisprudence), Assistant Lecturer, Department of Civil and International Private Law, Volgograd State University, Prosp. Universitetsky, 100, 400062 Volgograd, Russian Federation, This email address is being protected from spambots. You need JavaScript enabled to view it. , https://orcid.org/0000-0002-0854-3179


Abstract.  The basis of this study is the use of elements of an innovative methodology of post-institutional analysis based on the interdisciplinary synthesis, which involves overcoming the monodimensionality, dichotomization and dogmatism of many concepts of orthodox neo-institutionalism. The main idea of this study is to apply an interdisciplinary approach to study the impact of technological modernization on economic entities and identify priority trends taking into account digital transformation of public relations. The assessment of the current problems under study and the conceptual framework of the study were carried out on the basis of studying and rethinking the results of numerous works by European and Russian scientists, as well as the legislation of the Russian Federation. The regulatory framework covers current domestic legislation in the field of civil, business and tax law, which regulates innovative activities. As a result of the conducted research, it is established that innovative activity is managed by a large number of regulations of various industry affiliation, which do not have any systemic connection with each other. The existing terminological intricacy is revealed in innovation legislation. The current legislation, including at the level of the constituent entities of the Russian Federation, does not set the criteria and the indicators of an innovative organization. This serves as a factor that both complicates obtaining state support and hinders the wider introduction of innovations. The mechanisms of stimulating innovative activity provided by the tax legislation are investigated, and their effectiveness is also evaluated. The article proves the need for adoption of a special Federal Law aimed at regulating innovative legal relations. The need to improve the tax legislation is justified in terms of creating a special tax regime for subjects of innovative activity. It is proposed to expand the measures of state support for innovation activity within the subjects in the Russian Federation by introducing the institute of innovation voucher. The role of responsible innovations for sustainable business development in the period of digital transformation of society is defined.

Key words: responsible innovations, economic entities, technological modernization, digital transformation, industrial policy, innovative state development.

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ECONOMIC ENTITIES IN THE CONTEXT OFTECHNOLOGICAL MODERNIZATION OF ECONOMY: PRIORITY TRENDS TAKING INTO ACCOUNT DIGITALTRANSFORMATION by Shkalenko A.V., Tymchuk Yu.A. is licensed under a Creative Commons Attribution 4.0 International License.

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