MIR (Modernization. Innovation. Research)最新文献

{"title":"Evolution of the cluster development concept: from agglomeration theory to ecosystems","authors":"L. Gamidullaeva, E. Strakhov","doi":"10.18184/2079-4665.2023.14.1.106-125","DOIUrl":"https://doi.org/10.18184/2079-4665.2023.14.1.106-125","url":null,"abstract":"Purpose: of the study is to substantiate the relationship between cluster theory and ecosystem concepts on the basis of systematization of scientific research directions on the problem of economic clustering.Methods: the study is based on the theories of regional, spatial economics, innovative development, network and ecosystem economics, presented in the works of the Russian and foreign scientists. To solve the tasks set, general scientific methods (analysis, synthesis, description, comparison, induction, historical, classification, etc.) and special methods (bibliometric and content analysis of literature, statistical) were used. In order to conduct bibliometric analysis, a standardized methodology for exploratory analytics was applied using the tools provided in modern computer data analysis packages.Results: on the basis of thematic selections from the Scopus database, the systematization of the most cited scientific publications on the problem of cluster development, published for the period 1997-2022 was carried out. A qualitative content analysis of the content of text arrays, followed by a meaningful interpretation of the identified patterns, made it possible to group the main directions of scientific thought in this area and identify promising areas for the further research. A conceptual scheme for the evolution of the formation and development of the cluster concept: the key theories and approaches that determined the trajectory of its development are identified.Conclusions and Relevance: the hypothesis that the ecosystem concept is an evolutionary development of cluster theory is confirmed. It is concluded that in the future the topic of innovative ecosystems is highly likely to move into the category of the basic ones devoted to cluster development. Despite the similarity (in the first approximation) of clusters and ecosystems, these approaches differ fundamentally in many criteria, primarily in terms of the proposed mechanisms for building interaction between participants, organization and regulation. In order to use the ecosystem approach in the practice of regional and industrial policy, its further conceptual, methodological and instrumental support is necessary.","PeriodicalId":373043,"journal":{"name":"MIR (Modernization. Innovation. Research)","volume":"265 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"120956524","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Analysis of anti-avoidance measures in the tax system of the post-Soviet countries","authors":"","doi":"10.18184/2079-4665.2023.14.1.58-75","DOIUrl":"https://doi.org/10.18184/2079-4665.2023.14.1.58-75","url":null,"abstract":"Purpose: of the article is to analyze anti-avoidance measures within the international tax policy and national tax systems of the countries of the post-Soviet space based on the provisions of the BEPS plan and other international events.Methods: the methodological basis of the study is the principles of analytical justification, a systematic approach, and a process approach. General scientific methods were used in the study - generalization, measurement, comparison, induction, deduction, statistical observations, system analysis. The regulatory framework of the article includes international treaties, laws of the Russian Federation and the post-Soviet countries.Results: the article provides a comprehensive system analysis of legal international acts and documents in the field of taxation of the post-Soviet countries, implemented in the national and foreign tax policy. The study reveals the priority directions of anti-retrogression measures of these countries in the context of growing geopolitical tensions, which determine their behavior in the economic Eurasian integration cooperation. Conceptual analysis of the effectiveness and functionality of the concluded agreements on the avoidance of double taxation and relevant treaties, international directives and regulations on the international exchange of tax information and the provisions of the BEPS plan, reports of tax and finance ministries and departments responsible for the implementation of national international tax policy on anti- avoidance measures, international treaties, the official websites of executive authorities of the postSoviet countries, responsible for the implementation and implementation of the provisions of the BEPS plan, made it possible to identify the priority areas of the external tax policies of the studied countries, to propose topics for scientific discussion and to identify current provisions in the international tax field.Conclusions and Relevance: the study demonstrated the desire of the post-Soviet countries to improve domestic and foreign tax policies, but revealed existing problems, in particular, the risks of insufficient tax collection, erosion of the tax base, the use of aggressive tax planning, the impact of the political situation for the openness and friendliness of international tax policy, low managerial potential in tax and legal environment, high costs of tax administration in order to digitalize the proposed mechanisms.","PeriodicalId":373043,"journal":{"name":"MIR (Modernization. Innovation. Research)","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126326430","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Application of systems analysis for reconstruction of the model of cross-border resource flows and collaboration in R&D under the influence of sanctions","authors":"alla a. Nikonova","doi":"10.18184/2079-4665.2023.14.1.8-26","DOIUrl":"https://doi.org/10.18184/2079-4665.2023.14.1.8-26","url":null,"abstract":"Purpose: of the article is to form assessments based on system analysis to determine with whom Russia needs to interact in a situation of severe sanctions both in an open economy and whithin the framework of an open innovation model.Methods: the provisions of the system-economic paradigm and methods of an system analysis are applied to the economy, business, state, scientific, technical, infrastructural, social environment.Results: the results of a system analysis of the conditions and factors influencing the reconstruction of the model of cross-border resource flows and scientific and technical cooperation under the influence of sanctions are presented. The hypothesis is confirmed that the replacement of high-tech imports from the EU with supplies from China, India and other developing countries cannot be considered as a systemic solution in the long term, but can to a certain extent serve the Russia's technological security; maintain the stability of the production cycle in the Russian economy during fluctuations. This is illustrated by empirical evidence for the flow of energy resources and goods between countries and R&D collaboration. Arguments are given to substantiate the hypothesis about the strengthening of the influence of relationship factors, the interests of the parties, the human factor on the change in resource flows and the nature of scientific and technological cooperation due to the growing uncertainty of the situation. Variants of the influence of the relationship factor are considered from a systemic standpoint: on the one hand, as an adaptive, shaping factor of a turn towards Asian countries; on the other hand, as destructive, in which each of the parties pursues its own interests.Conclusions and Relevance: the results of the analysis confirm the relevance of the traditional recommendation to structurally and geographically diversify cross-border interactions based on the principle of a parity exchange of resources for advanced technologies and high-tech goods. The results of the analysis are consistent with the findings of leading scientists and experts in this field and can be used to make agile decisions about anti-crisis policy, national strategies, international interactions, and R&D collaboration.","PeriodicalId":373043,"journal":{"name":"MIR (Modernization. Innovation. Research)","volume":"99 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124193553","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Modernization of the economy of the macroregion: problems and solutions (on the example of the North caucasian Federal District)","authors":"Хасанович Батов, Марина Мухарбиевна кандрокова, Gumar Kh, batov, M. Kandrokova, Kabardino-Balkarian","doi":"10.18184/2079-4665.2023.14.1.27-42","DOIUrl":"https://doi.org/10.18184/2079-4665.2023.14.1.27-42","url":null,"abstract":"Purpose: of the study is to substantiate the possibility of carrying out structural, spatial and technological modernization of the economy of the macroregion.Methods: the study used a systematic approach and the postulates of the modernization theory. The trend analysis was carried out with the help of statistical data. The predictive analytics methods were used to predict possible changes.Results: external shocks (economic crises and sanctions measures) to which the regions are exposed force them to adapt to a new condition and necessitate structural, spatial and technological modernization. The assessment of the structural state of the economy of the district based on the use of various statistical indicators revealed that the largest contribution to the creation of the regional domestic product is made by industries that belong to the non-manufacturing sector. There is nothing critical in this fact, but for lagging and problem regions, including the study district, it is most acceptable to ensure the dominance of industries in the manufacturing sector. It is possible to implement such an approach through structural, spatial and technological modernization.Many problems associated with changes in the structure of the economy are not solved due to the low technological base of enterprises in the real sector. Possible solutions to such problems are in the field of technological modernization and improving the quality of fixed capital. An important role in the implementation of these processes is assigned to the use of advanced technologies and special software products. To a greater extent, this applies to economic entities of the real sector, which form the framework of the economy.Conclusions and Relevance: the implementation of the modernization approach for the district is associated with certain problems. To solve them, it is possible to use various tools, including plans, strategies, programs, program-target management methods, and others. To carry out structural, spatial and technological modernization of the economy of the district, the most effective is the use of project management methods. The peculiarity of project management is that its methods can be adapted to the conditions of different regions, which differ in the parameters of socio-economic development.","PeriodicalId":373043,"journal":{"name":"MIR (Modernization. Innovation. Research)","volume":"71 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122021804","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Import substitution processesin Russian industry: theoretical and practical aspects","authors":"","doi":"10.18184/2079-4665.2023.14.1.43-57","DOIUrl":"https://doi.org/10.18184/2079-4665.2023.14.1.43-57","url":null,"abstract":"Purpose: of the work is to study the main aspects of Russian import substitution in the context of modern political transformations. Methods: the work uses a systematic approach, the induction-deduction method, the method of assessments and scientific abstractions, the method of classification and systematization, the methods of information analysis and synthesis, the statistical method and the method of data visualization.Results: the author's definition of the term \"import substitution\" is revealed, which differs from the rest by focusing on the production of innovative and high-tech products both in the domestic and foreign markets with the full support of the state. The problematic issues hindering the development of import substitution processes and reducing the effectiveness of this process in the Russian Federation are identified, which can be overcome and solved if we take into account the world experience of successful import substitution and analyze the indicators of the innovation policy of the Russian economy over the past few years. The key features of import substitution as an economic process are highlighted using statistical information on the share of high-tech products of knowledge-intensive industries in the country's GDP under sanctions. The problems hindering the development and reducing the effectiveness of import substitution processes in the Russian Federation are also disclosed, as well as ways to solve them based on world practice are substantiated. Possible trajectories of the state policy for the development of import substitution have been identified.Conclusions and Relevance: the essence of import substitution should take into account both socio-economic and political factors, which will allow the state to develop steadily in the economic and industrial spheres. Measures to increase the competitiveness of products produced on the domestic market can be the modernization of the technological base of an industrial enterprise, an increase in its efficiency indicators and an emphasis on the production of goods that can withstand healthy competition and have increased added value. When implementing the import substitution policy, it is necessary to improve the industrial complex of Russia and transition to an innovative type of economic development model.","PeriodicalId":373043,"journal":{"name":"MIR (Modernization. Innovation. Research)","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132112624","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Patterns of responsible consumption","authors":"O. Saginova, D. Zavyalov, N. Zavyalova","doi":"10.18184/2079-4665.2023.14.1.146-160","DOIUrl":"https://doi.org/10.18184/2079-4665.2023.14.1.146-160","url":null,"abstract":"Purpose: to identify patterns of responsible consumer behavior within Sustainable Development Goals (SDG 12), recognized and shared by young consumers in Russia.Methods: the article uses analysis, synthesis, systematization, generalization, analysis of scientific publications and online survey. According to the keywords of scientific publications for 2018-2022, a list of patterns of responsible consumption was selected from the bibliometric systems ScienceDirect and e-library, which were then used for an online survey of 600 young active consumers about their understanding of and attitude to responsible consumption.Results: the analysis of concepts related to the Sustainable Development Goals, first of all, SDG 12, is carried out: sustainable, ethical, ecological, green, and responsible consumption, anti-consumption, and their interrelationships. The patterns of responsible behavior were identified: economical use of available resources (water, electricity), limitation of the purchased products, participation in products secondary use and sharing, waste disposal, product selection or refusal to use basing on the environmental impact. The most common form of responsible consumption is patterns associated with saving resources and reusing things. The example of other consumers is a more effective incentive than propaganda and information from manufacturers and media. Among the barriers to responsible consumption, economic factors, or the need to make additional efforts are most often mentioned.Conclusions and Relevance: the main driver of responsible consumption is saving, limiting unnecessary spending. Among the forms of responsible consumption, those associated with saving of resources and limiting the number of purchased goods prevail. Consumers are not ready to pay more for responsible consumption - the increase in costs is the main barrier. Consumers are willing to exercise responsible consumption if this helps reduce costs by consuming fewer resources and make purchases at affordable price.","PeriodicalId":373043,"journal":{"name":"MIR (Modernization. Innovation. Research)","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129156032","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The methodology for increasing the organizational efficiency of the enterprise","authors":"R. Dolzhenko, S. Dolzhenko, D. Malyshev","doi":"10.18184/2079-4665.2023.14.176-93","DOIUrl":"https://doi.org/10.18184/2079-4665.2023.14.176-93","url":null,"abstract":"Purpose: of the study is to present and study the results of the implementation of the methodology for improving organizational efficiency, which was tested at an industrial enterprise in the Sverdlovsk region.Methods: traditional general scientific methods were used in the study: analysis, synthesis, generalization, literature review, case study analysis on the materials of an industrial enterprise, in the practice of which the use of methods for improving organizational efficiency was introduced.Results: improving the organizational efficiency and labor productivity of industrial enterprises is an important direction in the development of the economy and production since these companies make a significant contribution to the welfare of the country and the quality of life of the population. Some domestic companies are developing and implementing tools to improve organizational efficiency, and it is important to understand what results the business achieves after implementing such changes. Such a tool can be the author's methodology for improving organizational efficiency. Approbation of the methodology showed that as a result of its use at an industrial enterprise for a production volume of 500 thousand tons, an organizational effect was obtained in the form of the release of 718 staff positions at the initial values of 5 463 staff positions, which amounted to 13.14%. According to calculations, within 12 months from the start of the implementation of the initiatives, 132.6 million rubles, or 30.9% of the target economic effect, will be received. Additional investments of 94 million rubles can bring 13% of the identified potential, or 93 staff positions with the effect of 56.9 million rubles.Conclusions and Relevance: the approbation of the methodology for improving organizational efficiency showed that it can be implemented at industrial enterprises of the country, taking into account adaptation to different industries and the specifics of the company's activities. The application of the methodology can provide companies with an increase in the economic effect by 10-15%. However, for full implementation and scaling, comprehensive work should be carried out to train personnel, optimize processes, and introduce methods to improve organizational efficiency in the daily practice of employees.","PeriodicalId":373043,"journal":{"name":"MIR (Modernization. Innovation. Research)","volume":"113 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123363562","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Methodology for identifying promising areas for the development of bicycle sharing in urban space","authors":"D. Zavyalov, N. Zavyalova, A. Grishin, I. Stroganov","doi":"10.18184/2079-4665.2022.13.4.737-750","DOIUrl":"https://doi.org/10.18184/2079-4665.2022.13.4.737-750","url":null,"abstract":"Purpose: to present the author's methodology for locating perspective zones for bicycle sharing infrastructure development tested on the example of certain districts of the city of Moscow.Methods: the study is based on the application content-analysis of scientific publications and legal documents on bicycle sharing, analysis of statistical data and desk research of spatial location of urban point of attraction. The authors used visual observation and the method comparative analysis to choose the optimal zone for bicycle sharing development to test the proposed method.Results: the analysis of scientific research on the effective location points of bicycle sharing infrastructure is carried out. The research showed the need for the development of a methodology for locating perspective zones for bicycle sharing development in Moscow city. A method has been developed to identify the territories of the city that are most promising for the development of cycling infrastructure. The article offers the system of assessment of the level of development of infrastructure, which allows to perform a comparative analysis of the identified zones to make a conclusion on the prospect of development of the cycling infrastructure.Conclusions and Relevance: the proposed methodology for locating perspective zones for bicycle sharing infrastructure includes several stages: 1) identification of geographical points of attraction for bicycle-users, 2) selection of the most prospective areas containing maximum amount of point of attraction, 3) assessment of the cycling infrastructure development based on the simplified assessment system. It allows to locate perspective zones for cycling and for balancing the location organizing of the sharing infrastructure for cycling development in urban space.","PeriodicalId":373043,"journal":{"name":"MIR (Modernization. Innovation. Research)","volume":"159 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116355642","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Patent activity in the field of decarbonization technologies","authors":"A. R. Sadriev, M. Kuzmin","doi":"10.18184/2079-4665.2022.13.4.556-574","DOIUrl":"https://doi.org/10.18184/2079-4665.2022.13.4.556-574","url":null,"abstract":"Purpose: the aim of the research is to explore the global trends in the development of the inventive space in the field of decarbonization and to identify the degree of their compliance with the patterns of patent activity in the Russian economy.Methods: patent data for the period 2010–2022, aggregated by the search engines of Rospatent, the World Intellectual Property Organization, Google Patents, Espacenet and Questel Orbit, were used to conduct the research. The analysis of global inventive activity in the field of decarbonization was provided for Class Y02, subclass Y04S and group B09 of the Cooperative Patent Classification (CPC). The analysis of patenting pattern in the Russian economy was performed in accordance with the codes of the IPC Green Inventory. The relative technological advantages of Russia in the development of technologies to achieve carbon neutrality are analyzed on the basis of data from the RTA (Revealed Technology Advantage) index.Results: it was established that the high dynamics of global inventive activity in the field of decarbonization has not yet led to a multiple gap between patents and patent families, which indicates that a large volume of technological developments in the field of carbon neutrality are at relatively early stages of market maturity. It was determined that the leading positions of developers of relevant technological solutions are shifting from Japanese to Chinese and South Korean companies that are actively developing such advanced technological directions as energy storage and its production using alternative sources. Russian copyright holders demonstrate a relatively higher specialization in developments for nuclear power and railway transport systems, unlike foreign representatives. The decarbonization areas represented by domestic developments in the field of alternative energy production are characterized by significantly lower values of RTA index.Conclusions and Relevance: the space of inventive activity in the field of decarbonisation technologies forms the ability to identify and analyse a network of both explicit and non-obvious interrelations of these technologies with developments from other technological fields. This approach determines the possibility of purposeful design interdisciplinary cooperation chains between developers of indirectly correlated technological developments and manufacturers of the end products.","PeriodicalId":373043,"journal":{"name":"MIR (Modernization. Innovation. Research)","volume":"102 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121204511","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Methodology for assessing the effectiveness of the tax base among redistribution the largest taxpayers","authors":"K. A. Zaharova, N. Aktaev, N. V. Ivanova","doi":"10.18184/2079-4665.2022.13.4.662-680","DOIUrl":"https://doi.org/10.18184/2079-4665.2022.13.4.662-680","url":null,"abstract":"Purpose: the article is aimed at presenting the author’s methodology for evaluating the efficiency of redistribution of the tax base within the consolidated group of taxpayers (hereinafter REAG) the construction of which is based on the determination of relationships and assessment of the degree for influence of tax deductions on the operating profit of the enterprise.Methods: in the part of the study of the tax base and REAG contributions, methods of applying statistical analysis were used, including the study of the structure and dynamics of tax payments of the enterprise. As part of the construction of the model, this article provides the correlation and regression analysis, providing for several stages related to the application of the specific tax regime of REAG as the significant factor of influence on the process of distribution of the taxable base of the organization. The data of public joint-stock company «Oil company «ROSNEFT» were used to assess the influence on the operating profit of the enterprise of the taxes paid. The graphical analysis was used to visualize the data.Results: in the course of the study, the degree of influence of the volume for sales of products, selling prices, decrease of the cost and changes in the sales structure on the volume of tax payments of the enterprise was assessed. These factors determine the effectiveness of the REAG’s tax regime, as they represent the company’s profit and therefore affect the amount of income tax. This dependence is reflected in the developed econometric model, which determines the share of each factor in the total income tax of the enterprise, which allows to optimize the tax base of the organization in the future.Conclusions and Relevance: the analysis revealed the need to improve the efficiency of income tax payment. In response, the methodology for improving the tax regime is proposed. Tax optimization measures include two directions: the process of redistribution of the tax base and the extension of the term for performance of tax obligations within the combined group (from earlier to later). These measures will reduce the risks of taxpayers. ","PeriodicalId":373043,"journal":{"name":"MIR (Modernization. Innovation. Research)","volume":"73 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127323837","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}