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.

TouIST: a Friendly Language for Propositional Logic and More

This work deals with logical formalization and problem solving using automated solvers. We present the automatic translator TouIST that provides a simple language to generate logical formulas from a problem description. Our tool allows us to model many static or dynamic combinatorial problems and to benefit from the regular improvements of SAT, QBF or SMT solvers in order to solve these problems efficiently. In particular, we show how to use TouIST to solve different classes of planning tasks in Artificial Intelligence.

Riječ — iskaz — dijalog

In the attempt to work out a language model which could give a key to the philosophical questions related to language as am allembracing phenomenon, the author offers a critical analysis of those proposals which take isolated word and/or proposition as their model, and argues for an alternative approach which would favour the dialog as its paradigm. The analysis of the analytical conception of language shows that the primacy of proposition, the dominant principle of language atomisation and compositionality together with the orientation on universal semantics and logical formalization of natural languages actually present a reduction1 of such meaning dimensions in language which are most prominent in its concrete realization — that is in dialogue. The author stresses the atmosphere of a dialogue, situational context and phenomenal level of speech — all' of which are important for the constitution of meaning. The conviction propagated here is that philosophical theory which starts with dialogue as a model is closer to the essence of natural language.

A Probabilistic Formalization of the Appraisal for the OCC Event-Based Emotions

This article presents a logical formalization of the emotional appraisal theory, i.e., it formalizes the cognitive process of evaluation that elicits an emotion. This formalization is psychologically grounded on the OCC cognitive model of emotions. More specifically, we are interested in event-based emotions, i.e., emotions that are elicited by the evaluation of the consequences of an event that either happened or will happen. The formal modelling presented here is based on the AfPL Probabilistic Logic, a BDI-like probabilistic modal logic, which allows our model to verify whether the variables that determine the elicitation of emotions achieved the necessary threshold or not. The proposed logical formalization aims at addressing how the emotions are elicited by the agent cognitive mental states (desires, beliefs and intentions), and how to represent the intensity of the emotions. These are important initial points in the investigation of the dynamic interaction among emotions and other mental states.

AWide-Reflective-Equilibrium Conception of Reconstructive Formalization

I propose that a logical formalization of a natural language text (especially an argument) may be regarded as adequate if the following three groups of beliefs can be integrated into a wide reflective equilibrium: (1) our initial, spontaneous beliefs about the structure and logical quality of the text; (2) our beliefs about its structure and logical quality as reflected in the proposed formalization, and (3) our background beliefs about the original text’s author, his thought and other contextually relevant factors. Unlike a good part of the literature, I stress the indispensable role of initial beliefs in achieving such a wide reflective equilibrium. In the final sections I show that my approach does not succumb to undue subjectivism or the mere perpetuation of prejudice. The examples I use to illustrate my claims are chiefly taken from Anselm’s Proslogion 2–3 and the various attempts to formalize these texts.

Formalization of Emotions with Intensity

Logical formalization of emotions moves forward and develops more widely accepted and clearly defined emotion models. However, there is little quantitative analysis of emotions based on modal logic. We put forward a logic LEI to represent quantitative belief, preference and disgust. Then, event-based emotions, agent-based emotions in OCC model and their intensity are formalized by the logic.