The impact of the pandemic on the formation of tax policy in Russia

В статье проанализированы основные налоговые меры, принятые в Российской Федерации для смягчения последствий новой коронавирусной инфекции, проведена классификация таких мер, дана оценка последствий их реализации. Статья содержит анализ изменения в результате пандемии налоговых поступлений в бюджетную систему, доначислений в результате контрольной работы налоговых органов, изменения количества налогоплательщиков. Также сделан вывод об эффективности преодоления российской экономикой последствий первого (самого сложного) года пандемии и дана оценка роли ФНС в осуществлении мер государственного регулирования. The article analyzes the main tax measures taken in the Russian Federation to mitigate the consequences of the new coronavirus infection, classifies such measures, and evaluates the consequences of their implementation. The article contains an analysis of changes as a result of a pandemic in tax revenues to the budget system, additional charges as a result of the control work of tax authorities, changes in the number of taxpayers. It also made a conclusion about the effectiveness of overcoming the consequences of the first (most difficult) year of the pandemic by the Russian economy and assessed the role of the Federal Tax Service in the implementation of state regulation measures.

Schools of Smolensk Province in the Era of NEP: from Survival to Development

The period of the new economic policy, 1921–1928, is often idealized in the public mind and presented against the background of the previous policy of «war communism» as a decade of abundance and prosperity, a significant break- through in the socio-economic life of Soviet Russia that has just emerged from the Civil War. A valid argument for such an assessment of NEP will be the convertible new monetary unit of Russia, viz. the gold chervonets, as well as the broad devel- opment of cooperation and the first concessions attracting foreign capital. However, there was another side to this apparently blessed picture of the NEP era – the state, focusing exclusively on «pulling out» the economy, completely «left» the social sphere, shifting the solution of social issues to local authorities. This included, in fact, firstly, public education. From the second half of 1921, the school was left without centralized state funding, if we did not consider additional charges for the food tax, which solved absolutely nothing. The introduction of tuition fees for education, the so-called contractual schools, the peasants’ self-imposition for the needs of education included a set of measures that the center proposed to the regions to preserve the public education system. The period of the school survival, concerning especially the rural school, began. Gradual changes for the better began only in the 1926–1927, when the some what stronger state again «turned its face to the school» and the practice of selftaxation will actually work in the regions, when not only existing schools were repaired at peasants’ expense, but also new schools were being built, equipment and textbooks were procured. A decent salary, in comparison with the beginning of NEP, was paid to a school teacher. The school entered its developmental stage.

ANALYSIS OF FEASIBILITY OF BLOCKCHAIN TECHNOLOGY FOR INTERNATIONAL TRADE RELATED TO SRI LANKAN CONSTRUCTION INDUSTRY

Sri Lankan (SL) construction industry has been trading with overseas suppliers to fulfil the need for material and technology. This process faces many issues due to the poor digitalisation of the industry. The financial flow of international trade is dominated by financial institutions (i.e., banks) and the industry faces many issues e.g., delays, additional charges, complexity, lack of information sharing, and requiring legal assistance. Blockchain Technology (BCT) has emerged as a revolutionary digital technology in the past decade. Key features of BCT i.e., immutability, decentralisation, distributed ledgers, enhanced security, consensus, and speed have been identified to provide solutions for issues in the various industries including the supply chain. Hence this paper aims to investigate the feasibility of using BCT to solve existing issues in financial flow with special reference to the barriers to adopt it in the international trade of the Sri Lankan construction industry. As the data collection method, an expert opinion forum was carried out by involving both international trade experts and blockchain specialists in the Sri Lankan construction industry. Key findings present that BCT can solve issues such as transparency issues and poor information sharing between parties, excessive documentation and complexities, payment delays, and financial costs in the international trade of the SL construction industry. Further, findings revealed that the government’s approval, legal requirements, lack of knowledge and technology, and reluctance to change the industry can act as barriers to adopt BCT in Sri Lanka.

INTERIM MEASURES UNDER PARAGRAPH 10 OF ART. 101 OF THE TAX CODE OF THE RUSSIAN FEDERATION: APPLICATION PRACTICE

The purpose of tax audits is to verify that the taxpayer complies with the norms of tax legislation. As a rule, in conditions of instability, constantly changing tax legislation, taxpayers violate the norms of the Tax Code of the Russian Federation. In this regard, as a rule, each tax audit ends with additional charges to the taxpayer of taxes, penalties and penalties, which negatively affect their financial position. At the same time, according to the Federal Tax Service of Russia, with a sharp reduction in the number of ongoing on-site tax audits, the amount of additional charges for one on-site audit increases сonstantly: in 2016 – 13.6 million rubles, in 2017 – 15.7 million rubles, 2018 – 22.2 million rubles, 2019 – 33.5 million rubles. The tax authority, by charging additional taxes and penalties to the taxpayer, is interested in collecting them. The current Tax Code of the Russian Federation makes it possible to enforce the decision by taking measures in accordance with paragraph 10 of Art. 101 of the Tax Code of the Russian Federation, the application of which in practice raises many issues. The article considers the practice of applying interim measures.

Abstract P298: Redundant Imaging in TIA: Evidence From the Nationwide Emergency Department Sample (NEDS)

Introduction: Multiple societal guidelines recommend patients with TIA be emergently imaged with brain-MRI and neurovascular screening-CTA, MRA or carotid ultrasound-to identify and treat risk factors for future stroke. Increased ED compliance with TIA imaging guidelines has previously been demonstrated, along with a substantial increase in imaging utilization over the past decade. The purpose of this study was to quantify prevalence of redundant imaging during ED work-up of TIA, and to identify imaging practices that could be targeted to reduce unnecessary expenditures. Methods: Utilizing the 2006-2017 Nationwide Emergency Department Sample, patients discharged with TIA from EDs in the US were identified using ICD-9/10 codes. Brain and neurovascular imaging obtained during the encounter was identified using CPT codes. Demographics, payor, patient income, and hospital characteristics were incorporated into a hierarchical multivariable logistic regression analysis to identify significant associations with redundant neuroimaging. Results: In 2017 there were 184,870 patients discharged from EDs with TIA. Redundant brain, brain vascular, and cervical vascular imaging was identified in 55,513(30%), 5,149(2.8%) and 1,325(0.7%) of encounters respectively. Decreased odds of obtaining redundant neuroimaging in a TIA encounter was observed in Medicaid patients(OR:0.72, 95%CI:0.64-0.81), non-trauma centers(OR:0.49, 95%CI:0.26-0.93), rural hospital locations(OR:0.18, 95%CI:0.11-0.29) and weekend encounters(OR:0.9, 95%CI:0.85-0.96). Trend analysis from 2006 to 2017 demonstrated a rise in redundant brain and neurovascular imaging from 2.3% and 0.2% of encounters respectively in 2006 to 30% and 3.5% of encounters in 2017. Using Medicare fee estimates, in 2017 redundant brain and neurovascular imaging for patients discharged from EDs with TIA resulted in additional charges of approximately 8,670,832 USD. Conclusion: Increasing utilization of imaging for workup of TIA across EDs in the US is also associated with substantial and increasing use of redundant imaging. We identify redundant brain and neurovascular imaging as areas that could be targeted to mitigate rising imaging expenditures.

Post-translational modifications soften vimentin intermediate filaments

We mechanically tested partially phosphorylated vimentin intermediate filaments using optical traps and found that the additional charges considerably soften the filaments.

RULES FOR GRANTING OF QARD AL-HASAN AS AN ISLAMIC FINANCIAL INSTRUMENT

In Russian practice, the granting of a loan is a frequent occurrence. However, the accrual of interest is contrary to Islamic law, which limits its use by Muslim entrepreneurs. Moreover, even in the absence of additional charges, there are many nuances associated with the topic under study. The purpose of this article is to identify specific rules for granting qard al-hasan to legal entities and individuals in the Russian legal field. The practical significance of this work lies in the possibility of applying theoretical developments in the activities of socially oriented financial organizations.

Factors Impacting Pharmaceutical Prices and Affordability: Narrative Review

Increasing prescription drug pricing often reflects additional work stress on medical professionals because they function as financial advisors for patients and help them manage out-of-pocket expenses. Providers or prescribers wish to help patients with prescription costs but often lack related information. Healthcare plan providers try to display prescription and drug cost information on their websites, but such data may not be linked to electronic prescription software. A mark-up is defined as the additional charges and costs that are applied to the price of a product for the purpose of covering overhead costs, distribution charges, and profit. Therefore, the policies implemented in the pharmaceutical distribution chain might include the regulation of wholesale and retails mark-ups and pharmaceutical remuneration. If mark-ups are regulated, countries are highly recommended to use regressive mark-ups rather than fixed percentage mark-ups. This narrative review provides insights into the framework of pharmaceutical mark-up systems by describing different factors impacting pharmaceutical prices and affordability. These include the interplay of medicine pricing and the supply chain, the impact of pertinent laws and regulation and out-of-pocket expenditure.

Do Islamic Banks Act ‘Islamic’ During COVID-19 Pandemic?

The world is currently experiencing the most unprecedented health crisis. As of June 2020, the Corona disease has infected more than 8 million people and caused 465,000 deaths worldwide. The world economy is also impacted by the Corona virus pandemic known as COVID-19. Malaysian government estimates that the economic losses since the enforcement of national lockdown amounts to RM63 billion. Subsequently, a huge stimulus package worth RM250 billion was distributed to sustain the domestic markets. In addition, individuals and businesses were offered moratorium which gives six months deferment of installment to cope with financial challenges during this difficult time. The implementation of moratorium however raises a polemic within the Islamic banking industry locally. Customers question the justification used by Islamic banks in imposing additional charges after the expiry of moratorium period. The criticism to certain extend has labelled Islamic banks similar with their conventional counterparts for prioritizing profit over social responsibility. Thus, the article analyzes the moratorium issue based on the framework of Shariah objectives (maqasid). The analysis will not only shed light on the current moratorium polemic but also provides a comprehensive view for the broader issue pertaining to the dichotomy between the theory and practice of Islamic banking industry.