Modelling of chemical reactions in plasma

The paper is devoted to theoretical investigation of interaction of pulsed high current electron beam with gas substance. As a result of the interaction the formation of chemical active plasma can be observed. One of the key parameter for theoretical analyze of the process is the electron distribution function. Within the framework of the Boltzmann approach we obtained the dynamical equation for electron distribution function depending on the electron energy, coordinate and time

Methodology for assessing the effectiveness of the tax base among redistribution the largest taxpayers

Purpose: the article is aimed at presenting the author’s methodology for evaluating the efficiency of redistribution of the tax base within the consolidated group of taxpayers (hereinafter REAG) the construction of which is based on the determination of relationships and assessment of the degree for influence of tax deductions on the operating profit of the enterprise.Methods: in the part of the study of the tax base and REAG contributions, methods of applying statistical analysis were used, including the study of the structure and dynamics of tax payments of the enterprise. As part of the construction of the model, this article provides the correlation and regression analysis, providing for several stages related to the application of the specific tax regime of REAG as the significant factor of influence on the process of distribution of the taxable base of the organization. The data of public joint-stock company «Oil company «ROSNEFT» were used to assess the influence on the operating profit of the enterprise of the taxes paid. The graphical analysis was used to visualize the data.Results: in the course of the study, the degree of influence of the volume for sales of products, selling prices, decrease of the cost and changes in the sales structure on the volume of tax payments of the enterprise was assessed. These factors determine the effectiveness of the REAG’s tax regime, as they represent the company’s profit and therefore affect the amount of income tax. This dependence is reflected in the developed econometric model, which determines the share of each factor in the total income tax of the enterprise, which allows to optimize the tax base of the organization in the future.Conclusions and Relevance: the analysis revealed the need to improve the efficiency of income tax payment. In response, the methodology for improving the tax regime is proposed. Tax optimization measures include two directions: the process of redistribution of the tax base and the extension of the term for performance of tax obligations within the combined group (from earlier to later). These measures will reduce the risks of taxpayers

Методика оценки эффективности перераспределения налоговой базы между крупнейшими налогоплательщиками

Purpose: the article is aimed at presenting the author’s methodology for evaluating the efficiency of redistribution of the tax base within the consolidated group of taxpayers (hereinafter REAG) the construction of which is based on the determination of relationships and assessment of the degree for influence of tax deductions on the operating profit of the enterprise.Methods: in the part of the study of the tax base and REAG contributions, methods of applying statistical analysis were used, including the study of the structure and dynamics of tax payments of the enterprise. As part of the construction of the model, this article provides the correlation and regression analysis, providing for several stages related to the application of the specific tax regime of REAG as the significant factor of influence on the process of distribution of the taxable base of the organization. The data of public joint-stock company «Oil company «ROSNEFT» were used to assess the influence on the operating profit of the enterprise of the taxes paid. The graphical analysis was used to visualize the data.Results: in the course of the study, the degree of influence of the volume for sales of products, selling prices, decrease of the cost and changes in the sales structure on the volume of tax payments of the enterprise was assessed. These factors determine the effectiveness of the REAG’s tax regime, as they represent the company’s profit and therefore affect the amount of income tax. This dependence is reflected in the developed econometric model, which determines the share of each factor in the total income tax of the enterprise, which allows to optimize the tax base of the organization in the future.Conclusions and Relevance: the analysis revealed the need to improve the efficiency of income tax payment. In response, the methodology for improving the tax regime is proposed. Tax optimization measures include two directions: the process of redistribution of the tax base and the extension of the term for performance of tax obligations within the combined group (from earlier to later). These measures will reduce the risks of taxpayers. Цель статьи – представление авторской методики оценки эффективности перераспределения налоговой базы внутри консолидированной группы налогоплательщиков (далее – КГН), которая основана на определении взаимосвязей и оценке степени влияния налоговых отчислений на операционную прибыль предприятия.Методы. В части исследования налоговой базы и отчислений КГН использовались методы статистического анализа, включая исследование структуры и динамики налоговых платежей предприятия. В рамках построения модели использован корреляционно-регрессионный анализ, предусматривающий несколько этапов, связанных с применением специфического налогового режима КГН как существенного фактора влияния на процесс распределения налогооблагаемой базы организации. В целях оценки степени влияния на операционную прибыль предприятия уплачиваемых налогов использовались данные публичного акционерного общества «Нефтяная компания «РОСНЕФТЬ». Для визуализации данных использовался графический метод.Результаты работы. В ходе изложенного исследования была осуществлена оценка степени влияния объема реализации продукции, отпускных цен, снижения себестоимости и изменения в структуре продаж на объем налоговых платежей предприятия. Указанные факторы определяют эффективность применения налогового режима КГН, так как они составляют прибыль компании, и, соответственно, влияют на размер налога на прибыль. Данная зависимость отражена посредством разработанной эконометрической модели, определяющей долю участия каждого фактора в совокупном налоге на прибыль, что позволяет оптимизировать налоговую базу организации в перспективе.Выводы. По итогам анализа установлена необходимость увеличения эффективности уплаты налога на прибыль. В качестве решения данного запроса предлагается методика совершенствования налогового режима. Меры по налоговой оптимизации включают два направления: процесс перераспределения налоговой базы и перемещение сроков исполнения налоговых обязательств внутри объединенной группы (от более ранних на более поздние). Проведение данных мероприятий позволят снизить риски налогоплательщика

Methodology for assessing the effectiveness of the tax base among redistribution the largest taxpayers

Purpose: the article is aimed at presenting the author’s methodology for evaluating the efficiency of redistribution of the tax base within the consolidated group of taxpayers (hereinafter REAG) the construction of which is based on the determination of relationships and assessment of the degree for influence of tax deductions on the operating profit of the enterprise.Methods: in the part of the study of the tax base and REAG contributions, methods of applying statistical analysis were used, including the study of the structure and dynamics of tax payments of the enterprise. As part of the construction of the model, this article provides the correlation and regression analysis, providing for several stages related to the application of the specific tax regime of REAG as the significant factor of influence on the process of distribution of the taxable base of the organization. The data of public joint-stock company «Oil company «ROSNEFT» were used to assess the influence on the operating profit of the enterprise of the taxes paid. The graphical analysis was used to visualize the data.Results: in the course of the study, the degree of influence of the volume for sales of products, selling prices, decrease of the cost and changes in the sales structure on the volume of tax payments of the enterprise was assessed. These factors determine the effectiveness of the REAG’s tax regime, as they represent the company’s profit and therefore affect the amount of income tax. This dependence is reflected in the developed econometric model, which determines the share of each factor in the total income tax of the enterprise, which allows to optimize the tax base of the organization in the future.Conclusions and Relevance: the analysis revealed the need to improve the efficiency of income tax payment. In response, the methodology for improving the tax regime is proposed. Tax optimization measures include two directions: the process of redistribution of the tax base and the extension of the term for performance of tax obligations within the combined group (from earlier to later). These measures will reduce the risks of taxpayers. </jats:p