Radical changes in education occurred in 2020 during the pandemic. The need to fully switch to a distance-learning mode required rethinking the approaches to the organization of the learning process. Despite the fact that Russian universities were already using digital learning tools quite extensively at the beginning of the pandemic—those were seen as auxiliary, supporting tools. Within a short period, online learning made it necessary to design educational programs from a digital-technologies viewpoint, as traditional teaching methods had lost some of their functionality in the distance-learning mode. First of all, the changes affected the disciplines focused on the formation of soft skills, such as communication skills, group interaction, and managing people. Another problem of digitalization of all aspects of our lives is the huge amount of readily available information. In this regard, developing the students’ systemic thinking and augmenting their ability to find and properly use information became an important alternative to acquisition of factual knowledge. This article summarizes the experience of the educational process at one of the leading Russian universities, National University of Science and Technology (NUST) “MISIS” during the COVID-19 pandemic based on the analysis of the degree of application of digital tools in online and hybrid learning. In this article, we present the description of methodology approaches to the use of digital tools for soft skill development, using the example of teaching specific disciplines “Systems Thinking and Theory of Constraints” and “Life Cycle of Corporations and Change Management” in the master’s program in Corporate Finance taught at NUST “MISIS”.

In this study, we analyzed the main tendencies of the digitization of the tax and customs administration in Russia and worldwide. The main focus of this study is on the determination of the role of customs payments in the enhancement of the budget efficiency of the Russian Federation. For this purpose, we carried out an analysis of the collectability of the customs payments over 18 years according to their different types. Our research showed that further development of the use of digital technologies in customs payments administration will be carried out in the informational exchange systems between the tax and customs authorities. We conducted an expert evaluation of the predictive model parameters to define the basic technological points of the project for the modernization of the digital information exchange system between the customs and tax authorities. The use of the suggested management decisions makes it possible to form a balanced view of the key values to perfect the customs payments collection system in the context of the future development of the digital economy and the improvement of budget efficiency.

Business enterprises are required to adopt new economic models and business strategies in line with global trends such as the green agenda, the shortening of innovation cycles, digitalization (networking platforms) and socio-economic security. The models of network integrations (clusters, industrial symbioses, innovation ecosystems, etc.) are developing faster than other business models. Networking allows businesses to synergetically, based on the principles of collaboration, trust and self-organization, increase intellectual, innovative, social, and environmental values, which leads to economic growth and sustainable development. Through networking integration, the business performance of all participants in multi-company projects can be improved, regardless of their size and activities. The purpose of this study is to develop a methodological framework for assessing the synergistic effect and the level of collaborative maturity of participants in network industrial integration. This paper provides a comprehensive analysis and evaluation of network business integration efficiency. The authors’ methodology is based on the AHP hierarchy method, expert evaluation and Harrington’s level of desirability. The methodology is validated on Russian industrial integrations: industrial cluster of Nizhny Novgorod region; pipeline valve manufacturing cluster; South Ural industrial cluster producing spare parts and assembly units for roadbuilding, construction and agricultural vehicles. The results show that the level of collaborative maturity of business partners and the synergies from network integration effect the sustainability of business development. Recommendations for businesses are provided to improve their network integration and collaborative maturity. Furthermore, the findings allow the authors to define directions for further research, considering the interests of the business community, regional authorities, and financial institutions, and provide a framework for researchers to investigate the link between industrial network integration and economic growth.

In this article we review the issues of applying a preferential value added tax (VAT) taxation regime on export transactions involving unlawful tax benefit claims and tax evasion. The main objective of this study is to supplement the theoretical and methodological foundations of transforming the system of indirect taxation of exports in the Russian Federation based on the analysis of legal precedents. We analyzed the foreign trade statistics for the Russian Federation and the volumes of export VAT; we also studied the court rulings in VAT-related tax disputes. Based on our analysis of the court cases, we discovered the main schemes of unlawful application of VAT preferences, such as “false exports”, introduction of additional layers of intermediaries, and use of agency services by exporting sellers. In addition, we formulated two problematic scenarios where bona fide transactions fall under the definition of such schemes. Specifically, these two scenarios include services contracts by foreign service providers that are reclassified by the tax authorities with an aim to challenge the offsetting of incoming VAT amounts and the specifics of applying VAT to transactions involving compensation-free transfer of goods to foreign legal entities. To minimize the number of tax disputes, we suggest that certain provisions of the Russian legislation are amended with more detail. The proposed innovations can positively affect international trade as they bring more easily understandable and stable conditions for the development of businesses engaged in cross-border service provisioning. At the same time, a reduction in the number of disputes based on the tax authorities’ subjective opinion of taxpayers’ activities would allow the tax authorities to concentrate on clearer and more objective criteria of tax compliance by Russian companies, thus simplifying tax administration in one of the domains of tax law.

This study analyzes the approach towards educational process organization at a university. We study existing practices of educational program personalization (and the relevant existing limitations) in the Russian system of university-level education. This study reviewed the general trends in university program personalization and performed an in-depth analysis of actual cases of personalized study plan implementation at Russian universities (we compared the declared objectives of such programs with their real-life implementation results). In this article, the authors also highlight the limitations affecting the maximum attainable level of personalization of study programs (such as the minimum number of students enrolled in a course in a given semester, problems of resource reallocation between different chairs at the university and administration costs of digitalization of a personalized study process). Based on our research, a model of study process organization (based on multitrack educational programs) has been developed and implemented. The article describes an algorithm for implementation of multitrack educational programs, highlights the limitations that this model of educational process complies with and formulates the advantages of this approach towards organization of the university-level study process compared to models employing individual educational trajectories.