Теоретические аспекты построения оптимальной системы транспортного налогообложения

Целью данной статьи является анализ теоретико-методологических основ построения оптимальной системы транспортного налогообложения с выделением классификационных признаков, функций и принципов построения такой системы. В работе систематизированы экономические воззрения на природу транспортных налогов и представлен генезис транспортного налогообложения. Аргументируется, что генезис исследований в области транспортного налогообложения состоял в развитии экономических обоснований величин компенсаций, развивавшихся по логике от частного к общему, т. е. от компенсации за пользование отдельными объектами дорожно-транспортной сети до обоснования компенсации совокупности всех отрицательных экстерналий и всей дорожно-транспортной сети. Систематизируются функции транспортного налогообложения, проводится анализ двух основных функций: фискальной и регулирующей. Доказывается, что регулирующая функция в транспортном налогообложении является паритетно значимой, анализируются отрицательные внешние эффекты, связанные с форсированной автомобилизацией населения. Кроме того, обосновывается, что чистые общественные блага, используемые при эксплуатации автотранспорта, в процессе массовой автомобилизации трансформируются в смешанные блага, которые в свою очередь сохраняют свойство неисключаемости, но отличаются конкурентностью в потреблении. В результате исследования разработана оригинальная классификация транспортных налогов по основным классификационным признакам, представлены классификации по видам и характеру транспортных платежей, стадиям жизненного цикла транспортного средства, способу взимания платежа, характеру влияния на интенсивность использования транспортного средства и цели его использования. Предлагается система принципов оптимального транспортного налогообложения, включающая известные и оригинальные принципы, развиваются принцип выгоды в транспортном налогообложении и принцип социального оптимума. Сформулированы оригинальные принципы: комплексности, дифференциации, приближенности платежа к услуге, принцип маркировки.The purpose of this article is to analyze the theoretical and methodological basis of building an optimal transport taxation system. That includes establishing classification criteria, functions and principles of building the system. The article systematizes economic views on the nature of transport taxes and outlines the genesis of transport taxation. The article substantiates that the genesis of studies on transport taxation involved the development of economic measures of the size of compensation which followed the special-to-general model, that is, from compensation for the use of particular road network facilities to compensation for the entirety of negative externalities and the use of the whole road network. The article systemizes functions of transport taxation and analyses its two main functions: fiscal and regulatory ones. The article rationalizes that the regulatory function in transport taxation is equally significant. The article analyzes negative external effects resulting from accelerated growth in car ownership. In addition, it substantiates that pure public benefits relating to motor vehicle use tend to transform into mixed benefits in the course of mass car ownership, which, in turn, remain non-excludable, but become rivalrous in consumption. The work presents an original classification of transport taxes based on the main classification criteria. Transport taxes are classified based on types and designation of transport payments, stages of the life cycle of a motor vehicle, the way the tax is levied, the influence it has on the intensity of car use and the purpose of revenue spending. The work offers a system of principles of optimal transport taxation consisting of well-known and new ones. The article further develops the benefit principle in transport taxation as well as the social optimum principle. In addition, it provides definitions for original principles identified by the author: the principle of comprehensiveness, the principle of differentiation, the principle of payment collection at time of service, and the principle of designation

Aeronautical Engineering: A continuing bibliography, supplement 120

This bibliography contains abstracts for 297 reports, articles, and other documents introduced into the NASA scientific and technical information system in February 1980

Heavy Metal Concentrations in Road Side Soils from Selected Locations in the Lagos Metropolis, Nigeria

Assessing the concentration of potentially harmful heavy metals in road side soils in Lagos metropolis is imperative in order to evaluate the potential risks to people and the environment. This is due to rapid increase in the use of vehicles for day to day transportation coupled with lack of emission standards which has raised serious concern about vehicular pollution. This paper reports the results of the investigation of heavy metal concentration in road side soils of selected areas in Lagos metropolis as a result of vehicular pollution. Locations considered were motor parks, garages and roadsides in Alimosho-, Agege-, Ikeja-, and Oshodi/Isolo-LGA of Lagos State. Seven locations that spans across the four local governments were selected on the basis of their high concentration of vehicular traffic. Three sites with low traffic concentration were also selected outside the seven locations to act as control sites. Soil samples were collected at each location for a period of three months in the dry season. The concentrations of six heavy metals (manganese, nickel, lead, chromium, zinc, and iron) in the samples were determined with an atomic absorption spectrometer (AAS). All the monitored heavy metal pollutants where compared with European Union (EU) regulatory standard. Results show that the concentrations of heavy metals in the soil samples from the seven locations were within safe limits though higher than in the control sites. It is evident that as time goes on, these heavy metals may pose health hazards. The study reveals that vehicular-related pollution in Lagos metropolis is indeed significant with possible severe health consequences

The political economy of Hong Kong's "open skies" legal regime: an empirical and theoretical exploration

Copyright 2009 San Diego International Law Journal. Reprinted with the permission of the San Diego International Law Journal.The article presents an empirical and theoretical research which describes the functions of the international legal regime through powerful economic forces in Hong Kong, China. The government applied aviation policies with respect to open skies platform to provide a basis for a thorough understanding of government's legitimacy based on neoclassical logic and analysis. Conceptual perspectives of realists, liberals and cognitivists were acknowledged by the economically-inspired nationalists

FRAM for systemic accident analysis: a matrix representation of functional resonance

Due to the inherent complexity of nowadays Air Traffic Management (ATM) system, standard methods looking at an event as a linear sequence of failures might become inappropriate. For this purpose, adopting a systemic perspective, the Functional Resonance Analysis Method (FRAM) originally developed by Hollnagel, helps identifying non-linear combinations of events and interrelationships. This paper aims to enhance the strength of FRAM-based accident analyses, discussing the Resilience Analysis Matrix (RAM), a user-friendly tool that supports the analyst during the analysis, in order to reduce the complexity of representation of FRAM. The RAM offers a two dimensional representation which highlights systematically connections among couplings, and thus even highly connected group of couplings. As an illustrative case study, this paper develops a systemic accident analysis for the runway incursion happened in February 1991 at LAX airport, involving SkyWest Flight 5569 and USAir Flight 1493. FRAM confirms itself a powerful method to characterize the variability of the operational scenario, identifying the dynamic couplings with a critical role during the event and helping discussing the systemic effects of variability at different level of analysis

SDF-1 and PDGF enhance [alpha]v[beta]5-mediated ERK activation and adhesion-independent growth of human pre-B cell lines

CD23 acts through the [alpha]v[beta]5 integrin to promote growth of human pre-B cell lines in an adhesion-independent manner. [alpha]v[beta]5 is expressed on normal B-cell precursors in the bone marrow. Soluble CD23 (sCD23), short CD23-derived peptides containing the arg-lys-cys (RKC) motif recognized by [alpha]v[beta]5 and anti-[alpha]v[beta]5 monoclonal antibodies (MAbs) all sustain growth of pre-B cell lines. The chemokine stromal cell-derived factor-1 (SDF-1) regulates key processes during B-cell development. SDF-1 enhanced the growth-sustaining effect driven by ligation of [alpha]v[beta]5 with anti-[alpha]v[beta]5 MAb 15F-11, sCD23 or CD23-derived RKC-containing peptides. This effect was restricted to B-cell precursors and was specific to SDF-1. The enhancement in growth was associated with the activation of extracellular signal-regulated kinase (ERK) and both these responses were attenuated by the MEK inhibitor U0126. Finally, platelet-derived growth factor also enhanced both [alpha]v[beta]5-mediated cell growth and ERK activation. The data suggest that adhesion-independent growth-promoting signals delivered to B-cell precursors through the [alpha]v[beta]5 integrin can be modulated by cross-talk with receptors linked to both G-protein and tyrosine kinase-coupled signalling pathways