UDC 338: 004
DOI: 10.51409/va2023.03.01.004

Authors

A. P. Garnov,
Doctor of Economics, Professor of the Department of Global Financial Markets and Fintech of the Plekhanov REA, Honorary Worker of the Ministry of Science and Higher Education of the Russian Federation
N. P. Tishkina,
Candidate of Economic Sciences, Associate Professor of the Department of Human Resource Management, Moscow Financial and Industrial University “Synergy”, Moscow, Russia
G. A. Rybina,
Candidate of Economic Sciences, Associate Professor of the Department of IBM-1 “Economics and Business”, Bauman Moscow State Technical University, Moscow, Russia
M. S. Tishkin,
Postgraduate Student of the Department of Human Resources Management, Moscow Financial and Industrial University “Synergy”, Moscow, Russia

Abstract

The purpose of the work. The article is devoted to international indicators of digital finance. Financial indicators are used to characterize the financial position of economic units, such as states, regions, enterprises, etc. In the Russian Federation, there are a few macroeconomic financial indicators. Digital finance in our country is developing with the help of financial technologies. Financial technologies occupy the most progressive niche in the market in the world. The Russian Federation also has a key position in this trend.
Materials and methods. The work was carried out on the basis of data analysis (combined analysis method, comparative analysis method).
Results. The authors identified the main international indicators for evaluating Digital finance, also conducted a study of the methodology for rating corporate structures on the use of digital financial technologies and a country-by-country comparative analysis of international indicators and ratings for the development of digital finance.
Conclusion. In the context of digitalization of international financial markets, cooperation in the field of taxation of fintech companies is crucial and will significantly reduce the risk of regulatory arbitration.

Keywords

Digital finance, indicators, data analysis, financial indicators, indices, production, digital assets.