scholarly journals New horizons of tax administration

2020 ◽  
pp. 114-120
Author(s):  
Alyeksandr Dyemin
Keyword(s):  
21St Century ◽  
Financial Support ◽  
Tax Compliance ◽  
Basic Research ◽  
Tax Administration ◽  
New Horizons ◽  
Scientific Project ◽  
Tax Systems

The article analyzes new trends in tax administration, which are actively discussed by foreign experts. The author concludes that the tax systems of modern states are undergoing a serious transformation today, promptly and adequately responding to the challenges of the 21st century. Tax administration should be expressed not in the confrontation of taxpayers with tax authorities, but in their interaction and cooperation. The study was carried out with financial support from the Russian foundation for basic research in the framework of the scientific project no. 20-011-00080 “Tax Compliance and Legal Means of Its Support”.

scholarly journals Intellectual support for socially-oriented operational decisions making during hospitalization, taking into account limited resources and human behavior

2021 ◽  
Vol 12 (5-2021) ◽  
pp. 67-74
Author(s):  
Alexander V. Smirnov ◽  
◽  
Nikolay N. Teslya ◽  
Elena G. Moll ◽  
Sergey A. Mikhailov ◽  
...  
Keyword(s):  
Human Behavior ◽  
Financial Support ◽  
User Interaction ◽  
Basic Research ◽  
Limited Resources ◽  
Operational Decisions ◽  
Scientific Project

The research was carried out with the financial support of the Russian Foundation for Basic Research within the framework of scientific project No. 20-04-60054 in terms of support for making socially-oriented decisions and budgetary topic No. 0073-2019-0005 in terms of organizing user interaction with the system.

scholarly journals FEATURES OF IMPREGNATION OF CONCRETE WITH POLYMERS

2021 ◽  
Author(s):  
М.Ш. Саламанова ◽  
Р.С-А. Муртазаева ◽  
А-М. А. Мамакаев ◽  
А.Я. Умаев ◽  
Н-М.М. Хамидов
Keyword(s):  
Methyl Methacrylate ◽  
Financial Support ◽  
Basic Research ◽  
Strength Characteristics ◽  
Scientific Project

В статье приведены результаты исследований свойств бетонополимеров, подтверждающие эффективность использования пропитки исходных бетонов пропиточными материалами. Рассмотрен способ пропитки бетонов метилметакрилатом и метилсиликонатом натрия. В результате чего улучшаются прочностные характеристики и повышается стойкость к агрессивным средам полученного бетонополимераРабота выполнена при финансовой поддержке РФФИ в рамках научного проекта № 18-48-200001. The article presents the results of studies of the properties of concrete polymers, confirming the effectiveness of the use of impregnation of initial concrete with impregnating materials. A method of impregnation of concrete with methyl methacrylate and sodium methylsiliconate is considered. As a result, the strength characteristics are improved and the resistance to aggressive environments of the obtained concrete polymer is increased.This work was carried out with the financial support of the Russian Foundation for Basic Research in scientific project No. 18-48-200001.

scholarly journals UNPUBLISHED LETTER N.M. KARAMZIN TО E.A. PROTASOVA (BORN BUNINA)

2021 ◽  
Vol 23 (79(1)) ◽  
pp. 141-145
Author(s):  
L.A. Sapchenko ◽  
Keyword(s):  
Financial Support ◽  
Personal Information ◽  
Basic Research ◽  
Reference Book ◽  
The Real ◽  
Love Story ◽  
Unpublished Letter ◽  
Scientific Project ◽  
Real Picture ◽  
First Time

Currently, with the financial support of the RFBR, the project "Karamzin and his entourage" is being implemented for the first time - a consolidated collection of personal information about contemporaries with whom N.M. Karamzin communicated throughout his life. The creation of such a reference book is necessary to restore the real picture of N.M. Karamzin, to compile the chronicle of his life and work. The richest source of the necessary data is the epistolary N.M. Karamzin, which makes it possible to expand, clarify, and detail also information about those who directly communicated with the historiographer or corresponded with him. Many of the letters from Karamzin have not yet been published. The lines from the letter of N.M. Karamzin is an addition to the love story of V.A. Zhukovsky to Maria Andreevna Protasova. The study was carried out with the financial support of the Russian Foundation for Basic Research within the framework of the scientific project No. 19-012-00292 A “N.М. Karamzin and his entourage".

scholarly journals COMPARATIVE TESTS OF LOCAL AND TRANSPORTED LARGE AGGREGATE FOR COMPRESSION STRENGTH IN CONCRETE OF DIFFERENT CLASSES

2021 ◽  
Author(s):  
Т.С-А. Муртазаева ◽  
М.С. Сайдумов ◽  
А.Ш. Джандаров ◽  
Д.Х-Б. Абдрахманова
Keyword(s):  
Compressive Strength ◽  
Compression Strength ◽  
Financial Support ◽  
Coarse Aggregate ◽  
Basic Research ◽  
Large Aggregate ◽  
Comparative Tests ◽  
Scientific Project

Результаты сравнительных испытаний местного и привозного крупного заполнителя на прочность при сжатии в бетонах разных классов. Проанализирован характер разрушения бетона. Представлены некоторые пути решения проблемы обогащения крупного заполнителя.Работа выполнена при финансовой поддержке РФФИ в рамках научного проекта № 18-48-200001. Results of comparative tests of local and imported coarse aggregate for compressive strength in concretes of different classes. The nature of concrete destruction is analyzed. Some ways of solving the problem of coarse aggregate enrichment are presented.This work was carried out with the financial support of the Russian Foundation for Basic Research in scientific project No. 18-48-200001.

Tax incentives for industrial production

2021 ◽  
Author(s):  
Roman Gereev ◽  
Milyausha Pinskaya
Keyword(s):  
Risk Management ◽  
Industrial Production ◽  
Financial Support ◽  
Industrial Development ◽  
Tax Incentives ◽  
The State ◽  
Tax Administration ◽  
Wide Range ◽  
Improve State ◽  
Theoretical Foundations

The monograph is devoted to the analysis of tax incentives, the use of which will help to achieve the economic goals of the state in the field of industrial support. The theoretical foundations of tax incentives for industrial development are considered, the effectiveness of tax incentives is evaluated, and measures to improve state financial support for industrial production are proposed. It is intended for a wide range of readers: specialists involved in tax risk management, economists in the field of industrial production, consultants in the field of taxation and tax administration, students and teachers of economic universities.

scholarly journals Pandemics and Tax Innovations: What can we Learn from History?

2020 ◽  
Vol 6 (3) ◽  
pp. 270-297
Author(s):  
A. I. Pogorletskiy ◽  
◽  
F. Söllner ◽  
Keyword(s):  
Tax Policy ◽  
Large Scale ◽  
Inductive Method ◽  
Tax Administration ◽  
The European Union ◽  
The Past ◽  
Tax Incentive ◽  
Tax Systems ◽  
The Impact ◽  
Tax Regulation

In this article, we shall see how pandemics of deadly diseases have changed tax systems over the past two millennia, each time leading to the emergence of new forms of taxation and tax administration. The purpose of the article is to prove that pandemics and the most notable innovations in tax policy are closely interrelated and that the consequences of the largest pandemics in the history of mankind are new approaches to the organization of national tax systems as well as the formation of interstate tax regulation. The lessons from history can be applied to the current corona crisis and may help us devise the appropriate anti-crisis tax policy. The study is based on the historical empirical-inductive method applied to reliable facts of the past related to pandemics and taxation. We trace the evolution of tax policy under the impact of the most significant pandemics and identify patterns of taxation and tax administration that are specific to their eras and are still relevant in the course of the pandemic COVID-19. Our analysis allows us to draw the following conclusions: (1) There is a historical link between pandemics and tax regulation. Many tax innovations originated in response to the consequences of large-scale epidemics of deadly diseases. (2) Many of the tax incentive tools used today in the fight against the corona crisis have already been used during previous pandemics so that we may learn from the experience of earlier times. (3) The COVID-19 pandemic can be expected to have several important consequences for taxation and public finance: innovations in tax administration with an emphasis on remote fiscal audits and digital control; innovations in the taxation of digital companies and their operations at the national and international level; possibly fundamental changes in the tax system of the European Union; and possibly a return of the inflation tax.

scholarly journals Цифровое продвижение стартапов субъектов МСП Пермского края: предложения по совершенствованию регионального законодательства

2021 ◽  
Vol 70 (6) ◽  
pp. 38-40
Author(s):  
А.В. Захаркина ◽  
О.А. Кузнецова
Keyword(s):  
Financial Support ◽  
Large Scale ◽  
Fixed Assets ◽  
Scientific Project ◽  
Perm Region

The article is devoted to a point-by-point study of the problem of promoting startups of existing and novice SMEs in the Perm Region. The analysis of the structure of investments in fixed assets by sources of financing in the Perm Region for January-September 2020 is carried out. A proposal was made to create an electronic platform "Investperm" in order to attract large-scale investment in small and medium-sized businesses in the Perm Region. The study was carried out with the financial support of the RFBR and the Perm Region in the framework of scientific project No. 19-411-590001.

scholarly journals SPECIFIC FEATURES OF FILLERS FROM SAND-GRAVEL MIXTURE ON THE EXAMPLE OF THE VEDENSKOE DEPOSIT

2020 ◽  
pp. 65-74
Author(s):  
Т. С-А. Муртазаева ◽  
М. С. Сайдумов ◽  
А. Х. Аласханов ◽  
А. З. Абуханов
Keyword(s):  
Basic Research ◽  
Cement Stone ◽  
North Caucasus ◽  
Concrete Technology ◽  
Large Aggregate ◽  
The North ◽  
Aggregate Fractions ◽  
Scientific Project ◽  
Sand And Gravel ◽  
The Cost

Представлены основные результаты исследований особенностей заполнителей из песчано-гравийной смеси (ПГС) Веденского месторождения Чеченской Республики. Приведены минералогический и петрографический составы известных месторождений ПГС Северного Кавказа. Изучены физико-механические и другие свойства как самих ПГС, так и отдельных их мелких и крупных фракций заполнителей. Получена зависимость стоимости бетонов на основе ПГС от класса бетона по прочности на сжатие. Представлены сравнительные данные бетонов на основе ПГС с бетонами на искусственном заполнителе - щебне. Доказана эффективность применения ПГС в технологии бетона после их обогащения и фракционирования, способствующих улучшению контактной зоны такого заполнителя и цементного камня и, как следствие, повышению прочности бетона. Работа выполнена при поддержке Российского фонда фундаментальных исследований» (РФФИ) в рамках научного проекта № 18-48-200001. The main results of studies of the features of aggregates from a sand and gravel mixture (SGM) of the Vedensky deposit in the Chechen Republic are presented. The mineralogical and petrographic compositions of the known deposits of SGM in the North Caucasus are presented. The physicomechanical and other properties of both the SGM themselves and their individual small and large aggregate fractions have been studied. The dependence of the cost of concrete based on SGM on the class of concrete in terms of compressive strength is obtained. Comparative data of concretes based on SGM with concretes based on artificial aggregate - crushed stone are presented. The effectiveness of the use of SGM in concrete technology after their enrichment and fractionation has been proven, which helps to improve the contact zone of such a filler and cement stone and, as a result, to increase the strength of concrete.This work is supported by the Russian Foundation for Basic Research (RFBR) in the framework of the scientific project No. 18-48-200001.

scholarly journals Everyday Lifestyles of Young Workers in the Provinces

2019 ◽  
Author(s):  
Evgeniya L. Lukyanova ◽  
Natalya V. Goncharova
Keyword(s):  
Financial Support ◽  
Basic Research ◽  
Project Manager ◽  
Self Determination ◽  
Blue Collar ◽  
Young Workers ◽  
Work Schedule ◽  
Alternative Strategies ◽  
Blue Collar Workers ◽  
The Social

The paper focuses on the results of a qualitative study of lifestyles among young Ulyanovsk workers conducted in 2017. The authors consider in detail how the character and the work schedule structure the daily life of young blue-collar workers and determine their recreation activities. The article examines the modes of adoption and resistance to the established lifestyles and the choice of alternative strategies. The paper challenges the view of young blue-collar workers as a marginalized group in the social hierarchy. The authors argue that the researchers’ moralistic attitude towards the group hinders objective analysis of ongoing changes. The most important of these changes is reassessment of labor’s value and manual occupations and perception of them as a place for self-determination rather than an ultimate life choice. Acknowledgment. The authors gratefully acknowledge financial support from Russian Foundation for Basic Research for the collective project “Everyday Culture of Young Workers in Their Strategies of Life and Employment» (project No. 17-03-00716-ОГН\18, project manager E.L. Omelchenko) and express appreciation to colleagues from the “Region” Scientific Research Center for the empirical data and helpful comments.

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