Crisis and Tax Resourсes

2010 ◽  
pp. 39-51 ◽  
Author(s):  
B. Lavrovsky ◽  
G. Zhigulsky ◽  
I. Murzov
Keyword(s):  
Tax Policy ◽  
Structural Characteristics ◽  
Tax Rate ◽  
Technological Modernization ◽  
Tax Payments

The article considers structural characteristics of tax payments in Russia, the effects of reducing the tax rate. In addition, there are some assessments concerning the dynamics of the process of overcoming the crisis and the corresponding role of some industries. Interrelationship of tax policy and technological modernization is also investigated.

Effectiveness of Tax Policy of Ukraine: Evidence and Economy Implications

2020 ◽  
pp. 124-131
Author(s):  
Olena P. Slavkova ◽  
Oksana I Zhilinska ◽  
Maksym Palienko
Keyword(s):  
Economic Development ◽  
Tax Evasion ◽  
Tax Policy ◽  
The State ◽  
State Budget ◽  
Advantages And Disadvantages ◽  
State Tax ◽  
State And Local ◽  
Tax Payments

The article deals with the peculiarities of the formation and implementation of tax policy in the country. The analysis of change of tax receipts to the state and local budgets is carried out. The role of tax payments in the economic development of the country is determined. The efficiency of the state tax policy in Ukraine is analyzed, its advantages and disadvantages are determined. The important role of tax payments in stimulating economic and social development is substantiated. The analysis of the elasticity of change of indicators of economic development of the country from the change of volume of tax receipts to the budget is carried out. The necessity of improving the existing policy of establishing, accrual, payment, and distribution of tax revenues as one of the most promising areas to stimulate economic growth is concluded. Keywords: tax policy, revenues, tax evasion, state budget, elasticity, economic development

NEW AND INNOVATIVE METHODS OF THE CONCEPT OF TAXATION OF SMALL BUSINESS

2018 ◽  
Author(s):  
Sergey Kaledin ◽  
Ekaterina Shestakova
Keyword(s):  
Small Business ◽  
Small Businesses ◽  
Information Exchange ◽  
Tax Policy ◽  
The State ◽  
Innovative Methods ◽  
International Tax ◽  
Tax Payments ◽  
Tax Information Exchange

At present, the concept of taxation has gone beyond the tax policy of the state and beyond the Tax Code, since there are non-tax payments. In addition, even small businesses may face the peculiarities of international tax information exchange, which will be automated from 2018, since 2017 the role of banks in the area of tax inspections has been strengthened, the concept of unreasonable tax benefit has been changed and the final beneficiary has been verified. Thus, the Russian concept of taxation of small business has recently undergone significant changes.

Deshadowing the Economy as the Vector to Ensure Effective State Tax Policy

2020 ◽  
pp. 132-140
Author(s):  
Anzhela Ya. Kuznetsova ◽  
Yuliia G. Humenna
Keyword(s):  
Tax Policy ◽  
Shadow Economy ◽  
Correlation Coefficients ◽  
Tax Rates ◽  
The European Union ◽  
Tax Rate ◽  
Tax Revenues ◽  
State Tax ◽  
Key Indicators

The article is devoted to the study of the interconnection of tax policy indicators and the shadow economy in the complex interaction in the context of the country’s competitive tax system. Key indicators of tax policy implementation (total tax and contribution rates, number of taxes, time to administer taxes by economic entities) of Ukraine are compared with the countries of the European Union. The paper uses empirical correlation coefficients to determine the relationship between tax rates, tax revenues, and the level of economy shadowing, both for the Ukrainian economy and internationally. The dual role of the shadow economy in the use of the Laffer concept is substantiated. The key directions of the deshadowing policy of the economy of the country are identified. It will help to balance and increase the efficiency of the implementation of the mechanisms of taxation of economic entities. Keywords: shadowing of the economy; tax policy; tax rate; tax revenues; tax burden; Laffer concept.

Role of the Structural Characteristics of Dendrimers in the Manifestation of the Antiamyloid Properties

INEOS OPEN ◽  
2020 ◽  
Vol 3 ◽  
Author(s):  
S. A. Sorokina ◽  
◽  
Yu. Yu. Stroilova ◽  
V. I. Muronets ◽  
Z. B. Shifrina ◽  
...  
Keyword(s):  
Neurodegenerative Diseases ◽  
Structural Characteristics ◽  
Short Review ◽  
External Factors ◽  
Amyloid Aggregation ◽  
Amyloid Proteins ◽  
Molecular Parameters ◽  
Amyloid Aggregates ◽  
Aggregation Processes

Among the compounds able to efficiently inhibit the amyloid aggregation of proteins and decompose the amyloid aggregates that cause neurodegenerative diseases, of particular interest are dendrimers, which represent individual macromolecules with the hypercrosslinked architectures and given molecular parameters. This short review outlines the peculiarities of the antiamyloid activity of dendrimers and discusses the effect of dendrimer structures and external factors on their antiamyloid properties. The potential of application of dendrimers in further investigations on the aggregation processes of amyloid proteins as the compounds that exhibit the remarkable antiamyloid activity is evaluated.

СТРУКТУРА, МОДЕЛИ И СТРАТЕГИИ УЧАСТИЯ ГОРОДСКИХ СООБЩЕСТВ В КОНФЛИКТАХ

2020 ◽  
Vol 15 (2) ◽  
pp. 54
Author(s):  
А. И. Кольба ◽  
Н. В. Кольба
Keyword(s):  
Political Parties ◽  
Urban Communities ◽  
Municipal Government ◽  
Structural Characteristics ◽  
City Government ◽  
Expert Interviews ◽  
Competitive Strategies ◽  
Scientific Publications ◽  
The City

The article describes the structural characteristics of the urban communities of the city of Krasnodar and the related features that impact their participation in urban conflicts. This issue is considered in a number of scientific publications, but there is a need to expand the empirical base of such studies. On the base of expert interviews conducted with both city activists, their counterparty (representatives of the municipal government) and external observers (journalists), the parameters of urban communities functioning in the process of their interaction with other conflict actors are revealed. The communities characteristics such as the predominantly territorial principle of formation, the overlap of online and offline communications in their activities, the presence of a “core” with a relatively low number of permanent participants and others are determined. Their activities are dominated by neighborly and civilian models of participation in conflicts. The possibilities of realizing one’s own interests through political interactions (participation in elections, the activities of representative bodies of power, political parties) are not yet sufficiently understood. Urban communities, as a rule, operate within the framework of conventional forms of participation in solving urgent problems, although in some cases it is possible to use confrontational methods, in particular, protest ones. In this regard, the most often used compromise, with the desire for cooperation, a strategy of behavior in interaction with opponents. The limited activating role of conflicts in the activities of communities has been established. The weak manifestation of the civil and especially political component in their activities determines the preservation of a low level of political subjectivity. This factor restrains the growth of urban communities resources and the possibility of applying competitive strategies in interaction with city government and business.

scholarly journals Thiophene-Based Compounds with Potential Anti-Inflammatory Activity

2021 ◽  
Vol 14 (7) ◽  
pp. 692
Author(s):  
Ryldene Marques Duarte da Cruz ◽  
Francisco Jaime Bezerra Mendonça-Junior ◽  
Natália Barbosa de Mélo ◽  
Luciana Scotti ◽  
Rodrigo Santos Aquino de Araújo ◽  
...  
Keyword(s):  
Inflammatory Diseases ◽  
Structural Characteristics ◽  
Tiaprofenic Acid ◽  
Inflammatory Activity ◽  
Drug Candidates ◽  
Biological Target ◽  
Inflammatory Drugs ◽  
Anti Inflammatory ◽  
Privileged Structures

Rheumatoid arthritis, arthrosis and gout, among other chronic inflammatory diseases are public health problems and represent major therapeutic challenges. Non-steroidal anti-inflammatory drugs (NSAIDs) are the most prescribed clinical treatments, despite their severe side effects and their exclusive action in improving symptoms, without effectively promoting the cure. However, recent advances in the fields of pharmacology, medicinal chemistry, and chemoinformatics have provided valuable information and opportunities for development of new anti-inflammatory drug candidates. For drug design and discovery, thiophene derivatives are privileged structures. Thiophene-based compounds, like the commercial drugs Tinoridine and Tiaprofenic acid, are known for their anti-inflammatory properties. The present review provides an update on the role of thiophene-based derivatives in inflammation. Studies on mechanisms of action, interactions with receptors (especially against cyclooxygenase (COX) and lipoxygenase (LOX)), and structure-activity relationships are also presented and discussed. The results demonstrate the importance of thiophene-based compounds as privileged structures for the design and discovery of novel anti-inflammatory agents. The studies reveal important structural characteristics. The presence of carboxylic acids, esters, amines, and amides, as well as methyl and methoxy groups, has been frequently described, and highlights the importance of these groups for anti-inflammatory activity and biological target recognition, especially for inhibition of COX and LOX enzymes.

scholarly journals The State of the Art and Prospects for Osteoimmunomodulatory Biomaterials

Materials ◽  
2021 ◽  
Vol 14 (6) ◽  
pp. 1357
Author(s):  
Andreea-Mariana Negrescu ◽  
Anisoara Cimpean
Keyword(s):  
Foreign Bodies ◽  
Structural Characteristics ◽  
Critical Role ◽  
Fibrous Tissue ◽  
Bioactive Molecules ◽  
New Bone Formation ◽  
Recent Developments

The critical role of the immune system in host defense against foreign bodies and pathogens has been long recognized. With the introduction of a new field of research called osteoimmunology, the crosstalk between the immune and bone-forming cells has been studied more thoroughly, leading to the conclusion that the two systems are intimately connected through various cytokines, signaling molecules, transcription factors and receptors. The host immune reaction triggered by biomaterial implantation determines the in vivo fate of the implant, either in new bone formation or in fibrous tissue encapsulation. The traditional biomaterial design consisted in fabricating inert biomaterials capable of stimulating osteogenesis; however, inconsistencies between the in vitro and in vivo results were reported. This led to a shift in the development of biomaterials towards implants with osteoimmunomodulatory properties. By endowing the orthopedic biomaterials with favorable osteoimmunomodulatory properties, a desired immune response can be triggered in order to obtain a proper bone regeneration process. In this context, various approaches, such as the modification of chemical/structural characteristics or the incorporation of bioactive molecules, have been employed in order to modulate the crosstalk with the immune cells. The current review provides an overview of recent developments in such applied strategies.

scholarly journals Taxing Capital? Not a Bad Idea After All!

2009 ◽  
Vol 99 (1) ◽  
pp. 25-48 ◽  
Author(s):  
Juan Carlos Conesa ◽  
Sagiri Kitao ◽  
Dirk Krueger
Keyword(s):  
Income Tax ◽  
Labor Income ◽  
Income Shocks ◽  
Capital Income ◽  
Overlapping Generations Model ◽  
Cycle Structure ◽  
Tax Rate ◽  
Average Household Income ◽  
Optimal Capital

We quantitatively characterize the optimal capital and labor income tax in an overlapping generations model with idiosyncratic, uninsurable income shocks and permanent productivity differences of households. The optimal capital income tax rate is significantly positive at 36 percent. The optimal progressive labor income tax is, roughly, a flat tax of 23 percent with a deduction of $7,200 (relative to average household income of $42,000). The high optimal capital income tax is mainly driven by the life-cycle structure of the model, whereas the optimal progressivity of the labor income tax is attributable to the insurance and redistribution role of the tax system. (JEL E13, H21, H24, H25)

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