"Digital tables of resources and use" as the basis for the satellite accounts of the digital economy in Russia

The subject of the study in the article is the emerging satellite account of the digital economy within the system of national accounts, based on the construction of Digital Tables of Resources and Uses, and the identification of specific digital goods and services for Russia. The focus is on methodological approaches to identifying digital sectors and products, their classification, and integration into the existing structure of the national accounts system, taking into account the international recommendations of the OECD and UNECE. This article covers sources of statistical data, including traditional tables of resources and uses, specialized forms of official statistics, and data from the Central Bank, as well as evaluating the possibilities of expanding production boundaries through free and conditionally paid digital services created and consumed by households and businesses. The research methodology is based on the concept of the satellite account of the digital economy within the current version of the national accounts system, as well as on international recommendations. The main methods used include structural analysis of tables of resources and uses, as well as balancing statistical data from various sources to obtain consistent estimates of digital economy operations. The scientific novelty of the research lies in the adaptation of the international concept of the satellite account of the digital economy to the Russian system of national accounts based on detailed digital tables of resources and uses. An approach to distinguishing groups and subgroups of digital goods and services based on OKPD2 and their alignment with the sectoral structure of the national accounts system is proposed, which allows for a more comprehensive consideration of specific digital activities. An additional element of novelty is related to the inclusion of free and conditionally paid digital services, which expand production boundaries and create a basis for subsequent evaluation of "digital" added value. Key findings indicate that the construction of digital tables of resources and uses is the practical core of the future satellite account of the digital economy and can be implemented under Russian conditions using the existing statistical base. It is shown that the proposed classification and methodological solutions ensure comparability with international developments while reflecting the institutional features of the Russian economy. It is justified that further development of the methodology for accounting digital services and assets in the national accounts system will enhance the analytical potential of macroeconomic statistics for the purposes of state digital policy.