IMPACT OF FISCAL POLICY ON THE ACTIVITIES OF INDIVIDUAL ENTREPRENEURS

Statistics on the amount of individual entrepreneur (registered and stopping one’s financial-economic activity) have been investigated. Systematization of scientific – practical methods for formation of the concept “optimum taxing load” has been carried out. In order to equalize the tax burden for individual entrepreneurs, applying both the general tax regime and a special one in the form of a simplified tax system, it has been offered to harmonize the definition of the object of the insurance premiums taxation with the current single tax when choosing the object of taxation “income, after deduction of expenses incurred”. Since the fixed payment in terms of payment of insurance premiums is payable regardless of the actual conduct of its own business for the calendar year, this proposal will allow us proportionately fulfill tax obligations to the budget

Social equity : a route to progressive taxation of individuals

Most countries of the world use a progressive scale to tax individuals. However, the level of tax progression decreased a lot thanks to a lower number of rates and their fall in the first two decades of the XXI-st century as liberal ideas had spread in the middle of the XX-th century. Individuals’ income can be taxed either at a progressive or a flat scale of rates. At the same time, there is no straightforward position, which scale to choose in the economic theory. Tying the personal income tax rate not to the absolute figures of income, but to such categories as a household’s subsistence level, a budget of a household in comfortable circumstances would be reasonable in conditions of a dynamic Russian market environment burdened with inflationary phenomena. This model of the personal income tax and the use of a progressive scale in a city with population numbers of up to 20 million people shows that the tax will rise by a mere US $4.7 compared with the current 13the income tax for medium paid workers will rise by US$ 57.8. At the same time the figure rose by US$ 372.9 for highly paid employees. The use of this model ensures a significant increase of budget income of a region and closure of the gap between wages of highly and low paid workers employed in the economy.peer-reviewe

Improving the information security sustainability of the economy financial sector

The legal certainty of the legislative acts in force in the Russian Federation concerning the organizational and legal basis for countering the funds laundering of criminal origin and clear regulation of the financial monitoring procedure, as well as the interaction of authorities are fundamental elements for the purpose of financial control. At the same time, countering the money laundering is a global aspect that directly affects both society and the economic system of most economically developed countries. The study analyzes the main activities of Russia Bank, aimed at ensuring the sustainability of information security in the financial sector of the economy, as well as ongoing activities aimed at limiting the spread of cybercrime based on an automated incident handling system. In order to solve strategic tasks in the financial security field of market entities, practical recommendations are proposed to improve the mechanism of countering to cyber crimes on the basis of financial monitoring of acquiring operations and corporate bank cards

Macroeconomic indicators and their impact on the foreign debt burden : the case of BRICS countries

The main aim of this article is to analyse the macro indicators affecting the foreign debt burden of BRICS. It has been proven that it is required to design development scenarios in mid-term planning via forming a numerical estimate plane, taking into account expectations of economic variables’ behavior and other factors, which would stabilize the debt burden and other indicators at sensible levels. Using the elimination approach towards the impact of all factors on the amount on the end result except one, the article formulates and proves the hypothesis that market indicators in relation to GDP influence the size of the country’s debt.peer-reviewe

Extraction and Serological Properties of Mycobacterium Cell Surface and Excreted Proteins

© 2017, Springer Science+Business Media, LLC, part of Springer Nature. Modern medicine still faces the task of distinguishing active and latent tuberculosis cases at the early stage of the disease. Serological approaches have their advantages for their use in diagnostics. However, the progress of these approaches is ongoing but further progress is needed to meet the needs for this disease. Here, we extracted Mycobacterium tuberculosis H37Rv proteins from culture medium or from the cell surface and studied their reactivity with anti-M. tuberculosis serum in both ELISA and immunoblots. We found that M. tuberculosis surface proteins, extracted using dimethyl sulfoxide, with molecular weights in the range of 6.5–200 kDa, showed strong specific reactivity with anti-M. tuberculosis positive serum. While excreted proteins in the molecular weight range of 32–45 kDa had the highest reactivity. The latter was confirmed serologically when very weak signal was detected from the filtrate fractions compared to stronger activity from the Vivaspin 50 kDa MWCO retentates. Moreover, Mycobacterium bovis and tuberculosis proteins from the filter retentates had clear specific serum reactivity, which suggests that this approach can be used for differential diagnosis of two infections

Numerical simulation of discharge plasma generation and nitriding the metals and alloys

This research provides the numerical simulation of the plasma generation in a hollow cathode as well as the diffusion of nitrogen atoms into the metal in the low-pressure glow discharge plasma. The characteristics of the gas discharge were obtained and the relation of the basic technological parameters and the structural and phase state of the nitrided material were defined. Authors provided the comparison of calculations with the experimental results of titanium nitriding by low-pressure glow discharge plasma in a hollow cathode

Energy shift experiment in photonic crystal medium

© Published under licence by IOP Publishing Ltd. We propose experimental confirmation of the new effect of the electron mass changes in photonic crystal medium, which was recently predicted. The method consists in measuring the Lamb shift in hydrogen atoms placed in the medium of photonic crystal. We discuss the experimental scheme based on the Lamb and Retherford experiment as well as the requirements for the samples of photonic crystals

Tb(III) complexes with nonyl-substituted calix[4]arenes as building blocks of hydrophilic luminescent mixed polydiacetylene-based aggregates

© 2018 The present work for the first time introduces PDA-based vesicles as convenient supporters of luminescent water insoluble Tb3+ complexes. The specific cyclophanic structure of the ligands, where upper and lower calix[4]arene rims are decorated by nonyl- and chelating groups correspondingly provides both complex formation with Tb3+ ions with the coordination of the latter via two 1,3-diketonate groups and self- or mixed aggregation of the complexes. The conditions of the self-aggregation of the Tb3+ complexes are revealed, although the self-aggregates are unstable being converted into the nanosized precipitates which tend to further aggregation and phase separation. The complexes exhibit Tb(III)-centered luminescence which tends to change in time following the phase separation processes. The embedding of the Tb3+ complexes into the PDA-based vesicles results in the mixed aggregates with significant Tb(III)-centered luminescence and significant colloidal stability. The latter arises from high negative electrokinetic potential values due to exterior carboxylic/carboxylate groups of the PDA vesicles

Isolation of Rabies Virus Glycoprotein Using Three-Phase Extraction and Characteristics of its Antigenic Properties

The aim of the work was to develop an approach to isolation of rabies virus glycoprotein applying threephase extraction and to characterize its antigenic properties.Materials and methods. Infectious activity of the rabies virus (production strain, “Ovine” GNKI) after long-term storage was restored on white BALB/c mice. The strain was used for cultivation on BHK-21 cells; the culture liquid was concentrated applying ultracentrifugation followed by separation by buoyant density in a sucrose gradient, selection of visually opalescent zones, phase concentration, chromatographic separation on an ENrich™ SEC650 column (Bio-Rad, USA) and selection of monomeric fractions with high serological activity according to the results of Western blotting.Results and discussion. We have demonstrated that preliminary mechanical destruction of brain suspension, extraction of the virus-containing material from the cell suspension through successive low-speed and high-speed centrifugation, separation of the sediment produced in sucrose gradient with further phase concentration and chromatographic separation of the precipitate allows to obtain monomeric antigenic preparations with high serological activity. This methodology has made it possible to obtain an antigen, which is rabies virus glycoprotein with a molecular weight of 67 kDa, and two of its isoforms, having molecular weights of 60 and 54 kDa. The described approach can be viewed as an option for isolation of the rabies virus specific antigen when improving laboratory diagnostics techniques. The resulting antigen is a monomeric discrete containing one fraction with a molecu lar weight of 67 kDa. The data obtained corroborate the high specificity of the antigen and its suitability for the design of enzyme immunoassay and immunochromatographic tests, production of specific immunoglobulins, the study of the antigen/antibody interaction, as well as for the assessment of the protective immunity intensity after vaccination