DIGITAL HERITAGE. INHERITANCE OF THE ACCOUNTING ENTRY ON THE INTERNET. DEVELOPMENT PERSPECTIVES IN THE USA AND THE RUSSIAN FEDERATION

Цель данной статьи - описать условия, в которых Армянская Апостольская Церковь вступила в эпоху правления Н. С. Хрущёва, начавшуюся в 1953 г. По содержанию статью можно поделить на две части: в первой даются сведения о количестве приходов на территории Советского Союза и за его пределами, а также о составе армянского духовенства в СССР; во второй излагаются проблемы, существовавшие внутри Армянской Церкви, и рассматриваются их причины. Методы исследования - описание и анализ. Ценность исследования заключается в использовании ранее неопубликованных документов Государственного архива Российской Федерации и Национального архива Армении. По итогам изучения фактического материала выделяются основные проблемы Армянской Апостольской Церкви на 1953 г.: финансовый дефицит, конфликт армянских католикосатов и стремление враждующих СССР и США использовать церковь в своих политических целях. The purpose of this article is to describe the conditions in which the Armenian Apostolic Church entered the epoch of the reign of N. S. Khrushchev, which began in 1953. The article can be divided into two parts: first one gives information about the number of parishes in the territory of the Soviet Union and beyond, and about the structure of the Armenian clergy in the USSR; the second one sets out the problems that existed in the Armenian Church and discusses their causes. Research methods - description and analysis. The value of the study lies in the use of previously unpublished documents of the State Archive of the Russian Federation and the National Archive of Armenia. Based on the results of studying the materials, the main problems of the Armenian Apostolic Church in 1953 are: financial deficit, the conflict of Armenian Catholicosates and the eagerness of USSR and the USA, that feuded with each other, to use the Сhurch for their political purposes.

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Digital tax: an instructive foreign experience

Russian Economic Journal ◽

10.33983/0130-9757-2020-4-69-87 ◽

2020 ◽

pp. 69-87

Author(s):

K.S. Teteryatnikov ◽

S.G. Каmolov ◽

D.A. Blashkina

Keyword(s):

Russian Federation ◽

High Tech ◽

Digital Products ◽

Tax Reforms ◽

Goods And Services ◽

Russian Economy ◽

Internet Users ◽

The Usa ◽

On Line ◽

The Russian Federation

The article is meant to analyze current problems and prospects for the development of effective tax policy as part of digital transformation of Russian economy. Introduction of a digital tax and the consequences of the digital tax reforms in the EU, the USA and OECD countries are highlighted. The necessity of qualitative transformation of the tax system of the Russian Federation in response to modern challenges is substantiated, taking into account the changes of the Tax Code of the Russian Federation adopted at the end of July 2020. The authors suggested their own concept of a digital tax and the prospects for its adoption in Russia, and consider it inappropriate to impose taxes on Internet users who do not use the Internet for business. Today, the main focus should be made on creating and testing effective technologies that allow on-line monitoring the tax basis of digital economy entities, taking into account the cross-border movement or use of digital products (goods and services). In addition, it would be extremely important to provide for a potential tax exemption for part of the profits of international ICT companies that are received on the territory of the Russian Federation and reinvested in joint with Russian companies projects in the high-tech for civil purposes area.

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THE ACTIVITIES OF THE USA AND CHINA IN THE REGIONS OF THE WORLD, AFFECTING THE REALIZATION OF RUSSIA'S INTERESTS. Part 1: country interests and activities

EKONOMIKA I UPRAVLENIE: PROBLEMY, RESHENIYA ◽

10.36871/ek.up.p.r.2021.10.01.017 ◽

2021 ◽

Vol 1 (10) ◽

pp. 149-166

Author(s):

Dmitry V. Gordienko ◽

Keyword(s):

United States ◽

Russian Federation ◽

The United States ◽

Asia Pacific ◽

The Arctic ◽

The World ◽

The Usa ◽

The Russian Federation ◽

The Military ◽

The Impact

The paper examines the interests of Russia, the United States and China in the regions of the world and identifies the priorities of Russia's activities in Europe, Central Asia and the Caucasus, the Asia-Pacific region, the Arctic, Africa, the Middle East and Latin America, their comparative assessment with the interests of the United States and China. An approach to assessing the impact of possible consequences of the activities of the United States and China on the realization of Russia's interests is proposed. This makes it possible to identify the priorities of the policy of the Russian Federation in various regions of the world. The results of the analysis can be used to substantiate recommendations to the military-political leadership of our country. It is concluded that the discrepancy between the interests of the United States and China is important for the implementation of the current economic and military policy of the Russian Federation.

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Emergency powers of the authorities of the constituent units of the federation (states) in Russia, the USA and Brazil amid the spread of a new coronavirus infection

Sravnitel noe konstitucionnoe obozrenie ◽

10.21128/1812-7126-2021-3-86-107 ◽

2021 ◽

Vol 30 (3) ◽

pp. 86-107

Author(s):

Alexander Merkulenko

Keyword(s):

Russian Federation ◽

The United States ◽

Legal Regulation ◽

Constitutional Court ◽

Emergency Powers ◽

Lack Of Control ◽

The Usa ◽

Coronavirus Infection ◽

The Russian Federation ◽

The Government

Due to the new coronavirus pandemic, high alert regimes were introduced across the Russian Federation in spring 2020. These emergency regimes were established exclusively by the state bodies of the Russian Federation’s constituent units – federal authorities did not introduce their own emergency regimes. This decentralized strategy of fighting the pandemic was also introduced by the USA and Brazil. Their states, without the sanction of the federal government, and in the case of Brazil, ignoring its bans, set emergency restrictions similar to those in Russia. The legal regulation of emergency regimes existed before 2020, when constituent units of the federation (states) actively used their emergency powers. However, the regimes introduced during the fight against the pandemic were slightly different to previous ones. The restrictions on rights and freedoms within these regimes were so severe that not only their proportionality was questioned, but there were also doubts as to whether the regional level of the government had the authority to establish such strict restrictions. In addition, the pandemic exposed old problems and revealed new shortcomings in the legal regulation of emergency regimes: lack of control over the realization of the emergency regime by legislative (representative) authorities, and gaps in legislative regulation – notably in the establishment of possible restrictions and of a mechanism for scrutinizing their proportionality. All this raised questions about the proportionality of the established restrictions. The Constitutional Court of the Russian Federation resolved a very insignificant amount of the problems. While the United States and Brazil faced similar issues, the practice of scrutinizing implemented restrictions in these countries was more common. This article takes domestic and foreign experiences into account, while examining certain aspects of the establishment and the operation of regional emergency regimes.

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