INNOVATION AS A FACTOR OF THE SOCIO-ECONOMIC EFFICIENCY OF TAX CONSULTING

The aim of the article is to study the theoretical and methodological principles of the interconnection and interdependence of innovation and the socio-economic efficiency of tax consulting and on this basis to determine the areas and tasks of innovation management in this sphere. The subject of the study is innovation and innovative tax consulting services. Methodology. The research is based on the use of general scientific and special-scientific methods and techniques of scientific knowledge. The systematic approach enabled to reveal the content of the social and economic efficiency of tax consulting as the integrity of its economic performance as a practical legal activity based on enterprise and a structural unit of the national economy and socio-economic effects of its functioning as an institution of legal economy and the rule of law. The method of functional analysis enabled to substantiate the author’s approach to the definition of infrastructural and imputed functions of the tax-consulting institute, to reveal the content of its innovative function, its internal and external components. Based on a categorical analysis of innovations in the legal sphere, the concept of innovations and innovative services of tax consulting is considered to reveal a combination of legal, economic, social, and innovative characteristics in its content. The methodology of facet classification enabled to determine and characterize types of innovations in tax consulting, such as product, process, management-organizational, social innovations, as well as to ground areas and measures of management of innovative activity in this sphere of practical legal activity. The results of the study revealed that the social and economic efficiency of tax consulting as a unity of its economic performance and socio-economic effects are closely interconnected with its innovation, because innovations as certain changes in the product, technology, service provision, consulting, and market activity are efficiency factor, while possibilities of their implementation depend on the economic results of entrepreneurial activity in legal assistance on taxation and the quality of management of innovation activity. Practical implications. In the research, the classification of tax consulting innovations enabled to reveal the areas and management measures of innovation development in this practical legal activity to ensure its efficiency as a type of entrepreneurial activity and socio-economic institute, consisting of updating the product portfolio by developing and providing bundled, boutique services, development of niche industries; tax consulting on-line and automation of typical professional services; use of legal crowdsourcing and crowdfunding; introduction of the model of open innovation; management of innovative knowledge; formation of external and internal tax consulting networks; pro bono services. Relevance/originality. The proposed author’s approach to the definition of the socio-economic efficiency and the innovative function of tax consulting, their interconnection and interdependence is the theoretical basis for, first, studies of socio-economic and legal conditions and factors of effective legal assistance on taxation on an innovative foundation, and second, development of activities for the innovative improvement of tax consulting, and effective realization of its functions

Armed Conflict as a Media Project of the 21st Century: Ukrainian Case

Introduction. Modern armed confrontation has an obligatory information component and, moreover, can be a kind of media project in a situation where the confrontation is based on a contradiction between military and political goals. Based on the results obtained, the authors concluded that new media are a mechanism for implementing a media project to transform “real” reality, change the media and supra-real (cognitive, mental, or reflective) realities. Methods and materials. During the study, over 1900 images and videos were analyzed posted in the network communities of social media VKontakte, Odnoklassniki, and Twitter, as well as the Telegram communication messenger, from February to May 2022. Analysis. Modern armed confrontation is a new type of social connection since the Internet, social media, and politics form new political and communicative ties in society, which, in turn, create or destroy political forces and change political regimes and economic players for markets. Result. The authors propose a model connecting physical, informational, and virtual spaces, explaining network communication creation and functioning. This model influences politics, economics, resources, and territories through people’s mass consciousness. Authors’ contribution. G.V. Kosov developed the theoretical basis of the study and carried out the general scientific editing of the article. O.V. Yarmak analyzed the dominant trends in modern media projects and the Ukrainian case. O.M. Litvishko interpreted the results of theoretical and empirical studies characterizing the process of forming a new media project. A.E. Gapich organized studies of images and videos posted in the network communities of social media (VKontakte, Odnoklassniki, Twitter), as well as the Telegram messenger

Institution of higher education transformation and society's response to distance learning during the Covid 19 pandemic

The article analyzes the transformation of the institution of higher education and traditional education during the epidemiological crisis, due to which distance learning was introduced in universities on a federal scale. The authors focus not only on the effect of the introduction of online technologies into the higher education system, but emphasize the uniqueness of the situation in the context of the need to use these tools in order to minimize social communications when it comes to the viral threat. The authors' use of cybermetric analysis, big data mining, and media monitoring using the Medialogia analysis system allowed to analyze the information agenda in the federal media space, to determine how the traditional education changed in the context of the Covid 19 pandemic. The specificity of perception of distance learning by Russian society is noted. It was revealed through analysis of the media space concerning the activities of the Ministry of Science and Higher Education of the Russian Federation from February to June 2020. The article emphasizes that the discussion on digitalization of the educational process will continue. The authors draw attention to the fact that joint efforts of the state and civil society can contribute to the development of an adequate model of higher education, based on the convergence of traditional and digital educational forms, taking into account the interests of all the participants in the higher educational process

How internet users in Moscow, Saint-Petersburg and Sevastopol Reacted to the Covid-19 Pandemic (Based on Material from a Media-Analysis Study)

This article presents the results of the authors’ media-analysis study of social media in central federal cities – Moscow, Saint Petersburg and Sevastopol – on search queries such as “coronavirus”, “covid 19”, “sitting at home” and “stay at home” which came up during the first three weeks of self-isolation – from March 23rd to April 12th 2020. This allowed for analyzing trends in social media threads that emerged due to the lockdown and the epidemiological crisis, and for understanding the specifics of how a certain response to common threats and challenges was formulated in regional online-communities. The cybermetric analysis of social media conducted by the authors, using a big data mining system for monitoring and analyzing social networks called “Medialogiya”, allowed for tracking the develpment of media and communication trends associated with an ambiguous evaluation on behalf of internet users of the situation with the coronavirus pandemic and the lockdown, as well as the emergence of new digital forms of interaction used by individuals in their day to day affairs. The study was carried out within the framework of a project called “Developing methods of agent modeling and big data for analyzing social media in post-conflict societies”. The research group defines the information attained from “Medialogiya’s” system as “big sociological data”, which allows for analyzing interactions between human beings and information, as well as their behavior in the internet. The research results prove the development of regional specifics when discussing the pandemic and the issues associated with the ensuing lockdown experienced by internet users from Moscow and Sevastopol, which speaks to the emergence of a sort of regional solidarity in the face of this new threat and the challenges it poses. Sevastopol’s segment of the internet displayed not only regional, but also “peninsula” solidarity. New conditions of everyday life brought us to view the new viral infection as a socio-political phenomenon, which in turn creates the grounds for new forms of consolidation within society, caused by various reactions to the crisis. One of the tasks currently faced by social sciences would be developing scenarios and outlines to explain the phenomenon in question

Инновации как фактор социально-экономической эффективности налогового консалтинга

The main components of the content of social and economic efficiency of tax consulting as unity of its economic efficiency and socio-economic effects are revealed. The innovative function of tax consulting, its interrelation with its socio-economic efficiency is substantiated. The types of innovations in tax consulting and directions and measures of management of innovative activity in the field of providing consulting services on taxation are determined.Розкрито головні складові змісту соціально-економічної ефективності податкового консалтингу як єдності його економічної результативності та соціально-економічних ефектів. Обґрунтовано інноваційну функцію податкового консалтингу, її взаємозв’язок з його соціально-економічною ефективністю. Визначено види інновацій податкового консалтингу та напрями і заходи управління інноваційною діяльністю в сфері надання консалтингових послуг з питань оподаткування.Раскрыты основные составляющие содержания социально-экономической эффективности налогового консалтинга как единства его экономической результативности и социально-экономических эффектов. Обоснована инновационная функция налогового консалтинга, ее взаимосвязь с его социально-экономической эффективностью. Определены виды инноваций налогового консалтинга, направления и средства управления инновационной деятельностью в сфере оказания консалтинговых услуг по вопросам налогообложения

Инновации как фактор социально-экономической эффективности налогового консалтинга

The main components of the content of social and economic efficiency of tax consulting as unity of its economic efficiency and socio-economic effects are revealed. The innovative function of tax consulting, its interrelation with its socio-economic efficiency is substantiated. The types of innovations in tax consulting and directions and measures of management of innovative activity in the field of providing consulting services on taxation are determined.Розкрито головні складові змісту соціально-економічної ефективності податкового консалтингу як єдності його економічної результативності та соціально-економічних ефектів. Обґрунтовано інноваційну функцію податкового консалтингу, її взаємозв’язок з його соціально-економічною ефективністю. Визначено види інновацій податкового консалтингу та напрями і заходи управління інноваційною діяльністю в сфері надання консалтингових послуг з питань оподаткування.Раскрыты основные составляющие содержания социально-экономической эффективности налогового консалтинга как единства его экономической результативности и социально-экономических эффектов. Обоснована инновационная функция налогового консалтинга, ее взаимосвязь с его социально-экономической эффективностью. Определены виды инноваций налогового консалтинга, направления и средства управления инновационной деятельностью в сфере оказания консалтинговых услуг по вопросам налогообложения

Scientific and educational vector of the social and human capital network component formation

The authors raise the problem of the scientific and educational vector of the formation of the network component of social and human capital in Russian regions. The development of the network component is becoming one of the policy directions for the formation of the region’s human capital through the creation of certain network centres. The emerging network connections of world-class scientific and educational centres in Russian regions are analyzed, which create conditions for transforming the existing human potential of the territory into the human and social capital of the country. Based on the definition of social capital by P. Bourdieu and M. Paldam as a group resource for obtaining social connections, the authors analyze the process of forming network connections between the educational, scientific environment of the region, its business community and government bodies at the sites of world-class scientific and educational centres operating in Russia, which is the basis for the formation of the social capital of the territory. The conclusions of the study are to determine the structure of ties in the scientific and educational vector of social and human capital through the functioning of network RECs, which become interregional coordination structures for the scientific and educational space of the country

THE GREATER MEDITERRANEAN IN THE DISCOURSE OF RESEARCH AND EXPERT ANALYTICS CENTERS

The article presents the analysis of current research trends and analytical developments in studies of the Mediterranean as a multi-component region by research and expert analytics institutions. The macro region of the Greater Mediterranean in contemporary world is a hub of international social, cultural and media communication network. Due to the increasing interest in the region, the demand for analyzing specifics of semantic flows and discourse strategies of key think tanks and research institutions of the macro region increases, which, eventually, allows us to update the model of Russia’s use of “soft power” in the region. The authors of the article emphasize that modern Russia is an active player in the macroregion of the Greater Mediterranean. In this regard, Russia’s “smart power” is crucial in the process of building the Greater Mediterranean macro region and promotion of Russia’s image as an important and effective stakeholder in the Mediterranean

Institution of higher education transformation and society’s response to distance learning during the Covid 19 pandemic

The article analyzes the transformation of the institution of higher education and traditional education during the epidemiological crisis, due to which distance learning was introduced in universities on a federal scale. The authors focus not only on the effect of the introduction of online technologies into the higher education system, but emphasize the uniqueness of the situation in the context of the need to use these tools in order to minimize social communications when it comes to the viral threat. The authors’ use of cybermetric analysis, big data mining, and media monitoring using the Medialogia analysis system allowed to analyze the information agenda in the federal media space, to determine how the traditional education changed in the context of the Covid 19 pandemic. The specificity of perception of distance learning by Russian society is noted. It was revealed through analysis of the media space concerning the activities of the Ministry of Science and Higher Education of the Russian Federation from February to June 2020. The article emphasizes that the discussion on digitalization of the educational process will continue. The authors draw attention to the fact that joint efforts of the state and civil society can contribute to the development of an adequate model of higher education, based on the convergence of traditional and digital educational forms, taking into account the interests of all the participants in the higher educational process

Integration of human and social capital: the experience of Russian, Chinese and European corporations

The article presents the results of an empirical study of the conversion of two forms of capital - human and social in the conditions of private corporations in Russia, China, Spain. In theoretical studies, conversion is shown as a key synergistic moment in the creation of profits and rent. Based on a multiparadigm methodological approach, a methodology has been constructed that allows one to assess the degree of conversion of human and social capital in the value dimension. An analysis of the value networks of employees of corporations in Russia, China, Spain made it possible to draw general conclusions regarding sociodynamics and options for converting human and social capital: unity/harmony of capital; differentiation/disharmony of capital; different ratios of unity/differentiation of capital. Empirical material shows a significant difference in the characteristics of the conversion of human and social capital of Russians, Chinese and Spaniards according to the following criteria: the density of connections in the respondents' value networks; in the weight characteristics of indicators; in a specific manifestation of generalizing criteria - prosperity and team spirit. The proposed strategy for diagnosing capital conversion is of an applied nature and is used in several other studies