Tax revenues of local budgets and their distribution: Evidence from the Komi Republic

2019 ◽  
Vol 17 (12) ◽  
pp. 2268-2285
Author(s):  
E.N. Timushev ◽  
Keyword(s):  
2008 ◽  
Vol 36 (4) ◽  
pp. 60
Author(s):  
ALICIA AULT
Keyword(s):  

2008 ◽  
Vol 38 (8) ◽  
pp. 56
Author(s):  
ALICIA AULT
Keyword(s):  

2019 ◽  
Vol 1 (1) ◽  
Author(s):  
Yurii Bobroff ◽  
Irina Chudinova ◽  
Victoria Bulysheva ◽  
Lyubov’ Pozdeeva

Author(s):  
Natalia Rudenko ◽  
◽  
Tatiana Tuchak ◽  

The article analyzes the fiscal role of the excise tax on excisable goods (products) produced in Ukraine in the context of permanent changes in the tax legislative framework and within the framework of the global crisis through the coronavirus disease COVID-19. The concept of excise tax has been substantiated, a list of excisable products (goods) has been provided in accordance with legislative acts, the payers of this tax have been specified. The most important events and transactions that influenced the amount of tax revenues from excise tax are investigated. The authors believe that the main reason for the changes in the administration process and the receipt of the excise tax are the European integration transformations and the conditions of the global socio-economic crisis. Based on the difficult economic situation in the state, some legislative acts regulating the collection of excise tax from excisable products produced in the country were considered. It was revealed that a moratorium on the payment of excise tax was imposed on the territory of the studied state for a certain period. This event made its own adjustments to the proceeds from the payment of excise tax on excisable products (goods) produced domestically, and also allowed domestic producers to move from the place of economic stagnation. In Ukraine, they began to actively manufacture and sell antiseptic and disinfectants of their own production to protect citizens. According to the data of the State Treasury Service of Ukraine, the authors analyzed the indicators of tax revenues for each type of excisable products (goods) of domestic production. It was revealed from which products more tax was received during the study period. The main factors that influenced the receipts of excise tax from excisable goods produced on the territory of Ukraine in the period of 2019, as well as for 9 months of 2020, have been determined.


2020 ◽  
pp. 26-28
Author(s):  
Н.Т. Чеботарев ◽  
Н.Н. Шергина

Пахотные угодья Республики Коми в основном представлены дерново-подзолистыми почвами с низким естественным плодородием, которые без применения удобрений быстро подвергаются деградационным процессам, что резко снижает их продуктивность. Цель исследований: оценка эффективности долговременного применения органических и минеральных удобрений при выращивании картофеля в кормовом севообороте в условиях Республики Коми. Методической основой выполнения работ были комплексные исследования дерново-подзолистых почв, клубней картофеля на участках многолетнего полевого эксперимента, заложенного на землях Института агробиотехнологий ФИЦ Коми НЦ УрО РАН в соответствии с «Методическими указаниями географической сети опытов с удобрениями». Длительный период исследований (более 40 лет) характеризовался различными климатическими условиями, которые отразились на количестве урожая и качестве клубней картофеля. Было проведено 7 ротаций (14 лет) с выращиванием картофеля. Вносили органические удобрения – торфонавозный компост (ТНК) в дозах 40 и 80 т/га (1 и 2 фон, соответственно) под картофель и минеральные удобрения – NPК в дозах 1/3; 1/2 и 1 для восполнения выноса растениями элементов питания. Установлено положительное влияние комплексного применения органических и минеральных удобрений на урожайность и качество картофеля, а также на плодородие дерново-подзолистой легкосуглинистой среднеокультуренной почвы в кормовом севообороте в почвенно-климатических условиях Республики Коми. В результате применения шестипольного севооборота и комплексного внесения удобрений с 1978 года к 2019 году в почвах снизилась обменная и гидролитическая кислотность; повысилось содержание гумуса на 0,5% (в контроле); на 0,2–0,5% (с тремя дозами минеральных удобрений); на 0,3–1,1% (с ТНК); на 0,2–1,6% (при совместном применении органических и минеральных удобрений). Наибольшие урожаи картофеля получены при совместном применении органических (80 т/га) и минеральных удобрений (1 NPК) и составили 37,1 т/га клубней (8,5 тыс/га кормовых единиц). При таком соотношении удобрений показано высокое качество клубней картофеля: содержание крахмала 15,5%, витамина С – 19,4 мг%, сырого протеина – 14,1%. Количество нитратного азота не превышало ПДК (ПДК 250 мг.с.м.). Экономические расчеты показали, что при внесении ТНК 40 т/га + 1 NPК в дерново-подзолистые почвы с.-х. использования в среднетаежной зоне Республики Коми при выращивании картофеля, условный чистый доход составит 68,4 тыс. р. с 1 га, себестоимость 1 т картофеля – 2,8 тыс. р., рентабельность 188,7%. The arable land of the Republic of Komi is mainly represented by dern-sub-ground soils with low natural fertility, which without the use of fertilizers are quickly subjected to degradation processes, which dramatically reduces their productivity. The aim of the research is to evaluate the efficiency of long-term use of organic and mineral fertilizers in the growing of potatoes in feed crop rotation in the conditions of the Komi Republic. The methodological basis for carrying out the works was comprehensive studies of dern-subhead soils, potato tubers on the sites of a multi-year field experiment laid on the lands of the Institute of Agrobiotechnology of the FRC Komi SC UB RAS in accordance with the «Methodological Instructions of the Geographical Network of Experiments with Fertilizers». A long period of research (more than 40 years) was characterized by different climatic conditions, which affected the number of crops and the quality of potato tubers. There were 7 rotations (14 years) with potato cultivation. Organic fertilizers – peat-avous compost (TNK) in doses of 40 and 80 t/ha (1 and 2 background, respectively) for potatoes and mineral fertilizers – NPK in doses of 1/3; 1/2 and 1 to replenish the carry-out of food elements by plants. The positive effect of the integrated use of organic and mineral fertilizers on the yield and quality of potatoes, as well as on the fertility of soddy-podzolic light loamy medium cultivated soil in fodder crop rotation in the soil and climatic conditions of the Komi Republic, has been established. As a result of the use of six-bed crop rotation and the integrated application of fertilizers, metabolic and hydrolytic acidity decreased in soils from 1978 to 2019; humus content increased by 0.5% (in control); 0.2–0.5% (with three doses of mineral fertilizers); 0.3–1.1% (with TNCs); 0.2–1.6% (with combined use of organic and mineral fertilizers). The largest potato yields were obtained from the combined use of organic (80 t/ha) and mineral fertilizers (1 NPK) and amounted to 37.1 t/ha tubers (8.5 thousand/ha feed units). The largest potato harvests were obtained with the combined use of organic (80 t/ha) and mineral fertilizers (1 NPK) and amounted to 37.1 t/ha of tubers (8.5 thousand/ha of feed units). With this ratio of fertilizers, the high quality of potato tubers was also determined: the starch content was 15.5%, vitamin C – 19.4 mg%, crude protein – 14.1%. The amount of nitrate nitrogen did not exceed the MPC (MPC 250 mg.s.m.). Economic calculations showed that if TNK is added 40 t/ha 1 NPK to the dern-sub-ground soils of agricultural use in the medium-sized zone of the Komi Republic when growing potatoes, the conditional net income will be 68.4 thousand rubles from 1 ha, the cost of 1 t of potatoes – 2.8 thousand rubles, profitability 188.7%.


2011 ◽  
pp. 101-116 ◽  
Author(s):  
B. Yu. Teteryuk

The results of a sintaxonomical study of plant communities of the Yamozero lake (the North-East of the European part of Russia) are presented. The diversity of the aquatic and helophytic vegetation of the Yamozero lake consists of 16 associations and 2 communities of 6 unions, 4 orders and 2 classes of the floristic classification: Potamogetonetea (7 associations, 2 communities), Phragmito-Magnocaricetea (9 associations). Many of described associations are widely distributed in the Central and the Eastern Europe. Some associations have the boundaries of their ranges. Some communities include 2 rare species of regional level: Isoetes setacea and Sagittaria natans.


2017 ◽  
Vol 51 ◽  
pp. 242-250
Author(s):  
M. V. Dulin

Tetralophozia setiformis is a widespread species occurring usually without organs of sexual and asexual reproduction. Gemmae of Tetralophozia setiformis were observed for the second time in Russia and Eurasia in the Northern Urals, Komi Republic. They form compact masses over upper leaves. The compact masses consist largely (70 %) of immature gemmae. Description of gemmae and gemmiparous shoots from the Northern Urals and their comparison with those from the other known localities, namely British Columbia (Canada) and the Murmansk Region (European Russia) were carried out. The gemmiparous plants of T. setiformis from the Northern Urals have approximately the same width as plants without gemmae but they are shorter. The leaves of gemmiparous plants from the Northern Urals are similar to leaves of gemmiparous plants from British Columbia. The leaf shape in upper part of the gemmiparous shoots varies from the typical to ± modified from gemmae production. These leaf shape transitions include reduction of leaf size and lobe number from 4 to 2–3, suppression of development and disappearance of characteristic teeth at the base of sinus. Gemmae size (17 × 22 μm) of plants from the Northern Urals is within variability recorded for plants from the Murmansk Region and British Columbia.


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