SIAM—Colombia MMC: A Challenge-Based Math Modeling Learning Strategy

The math modeling challenge CoSIAM is a competition based on interdisciplinary collaborative work challenges. This research seeks to demonstrate the value of this type of challenge-based competition as a learning strategy outside the classroom. Based on data, we conducted a qualitative study on the perception of the participants in the last three versions of the mathematical modeling challenge, in terms of the learning achieved, the benefits of their participation, the knowledge and skills they brought into play, and the change in their conception of modeling. The participants were undergraduate and graduate students in mathematics and other areas, from several Colombian and Mexican universities. The research yielded results in three directions. The first is related to the advantages and limitations of teamwork, the second explores the learning that arises from this experience, and the third is oriented to the disciplinary knowledge mobilized for the solution of this type of problematic situation. The study allowed concluding, among other issues, that learning based on interdisciplinary problem solving, formulated from a global perspective, enhances the acquisition of valuable skills for the participants.

Ecologization of the Russian tax system: Shifting the tax burden from labor to ecology

Subject. The article considers the tax burden shifting from mobile factors of production (labor) to environmental indicators. Objectives. The study aims to create a model for transferring the tax burden from labor to resources by reducing the rates of some taxes, and increasing others. Methods. The paper explores a variety of sources of information, the analysis and synthesis of information, logical formalization, and math modeling. Results. I analyze the interpretation of the greening or ecologization category and provide my own definition, consider various approaches to the implementation of this category presented earlier by scientists, who dealt with this issue, outline advantages and problems of applying the theory of greening the tax system in practice, create a model of transferring the tax burden from labor to resources, describe possibilities of its application, its strengths and weaknesses. Conclusions. The idea of greening the tax system that rests on the redistribution of tax burden between the means of production is the most popular. Based on this idea, it should be borne in mind that environmental taxes should serve as a tool for ensuring sustainable environmental and economic development of a country, which can be achieved, if environmental taxes meet not only formal criteria, performing the function of pumping up the budget, but also perform other functions (preventive, compensatory, stimulating, etc.). Nevertheless, even if all the conditions are met, the real consequences of tax burden shift may differ from targets.