65 research outputs found
Оценка влияния налогообложения прибыли на инвестиции российских компаний
Lack of investments in fixed assets which stimulate economic growth is one of the problems of the modern Russian economy. According to the main hypothesis of the research, that corporate profit taxation decreases companies’ investment level, we aimed to assess the level of impact of profit taxation on investments in fixed assets. To test the hypothesis, we estimate the empirical investment equation, using the indicator of tax burden as one of the factors affecting investment. The theoretical basis of the research is the neoclassical cash-flow model. The marginal effective tax rate (METR) was used as an indicator of the tax burden. The empirical equation was estimated using a random effects model on the panel microdata, which includes financial statistics of 4,000 Russian companies for the period 2014–2018. The sample companies represent 78 regions of Russia and about 50 types of economic activity. We assumed heterogeneous effect of profit taxation and estimated the model separately for each of the three groups of companies differing in the degree of financial constraints. According to the results obtained, for the entire sample, for the entire period under review, we observe a negative impact of the marginal effective rate on the level of investment, significant at the 1% level. In aggregate, if the marginal effective tax rate falls by 1 percentage point, the investment level will increase by 0.05 percentage points. We obtained the following main results: profit taxation has a significant negative effect on the level of investment for companies that are not financially constrained, and the effect is not observed for financially constrained companies; younger companies are more sensitive to changes in profit taxation. However, general sensitivity of investment to profit taxation is quite modest.For citationBelev S.G., Matveev E.O., Moguchev N.S. Estimation of Profit Taxation Effect on Russian Companies’ Investments. Journal of Tax Reform. 2022;8(2):127–139. https://doi.org/10.15826/jtr.2022.8.2.112Article infoReceived April 22, 2022; Revised June 17, 2022; Accepted July 25, 2022Одной из самых острых проблем современной российской экономики является низкий уровень инвестиционной активности бизнеса. Согласно неоклассической теории инвестиций, низкая инвестиционная активность российских компаний может объясняться высокой налоговой нагрузкой. В данной работе оценивается масштаб влияния налогообложения прибыли на инвестиции в основные фонды. Основная гипотеза заключается в том, что налогообложение прибыли снижает уровень инвестиций. Теоретической основой исследования является неоклассическая модель потоков денежных средств. В качестве индикатора налоговой нагрузки для эмпирической оценки инвестиционной функции использовалась предельная эффективная ставка налога (METR), которая представляет собой ставку налога на предельную единицу прибыли и позволяет оценить влияние налогообложения прибыли на интенсивное развитие компании, в том числе на наращивание инвестиционной активности. Эмпирическое уравнение оценивалось с помощью модели случайных эффектов на панельных микроданных по финансовым показателям 4000 российских компаний за период 2014-2018 гг. В предположении о неоднородности эффекта налогообложения прибыли, модель оценивалась отдельно для трех групп компаний, различающихся степенью финансовых ограничений. Получены следующие основные результаты: налогообложение прибыли оказывает значимое отрицательное влияние на уровень инвестиций компаний, не ограниченных в финансовых ресурсах; инвестиции финансово ограниченных компаний оказываются не чувствительны к изменению налоговой нагрузки; более молодые компании чувствительнее к изменениям в налогообложении прибыли. Однако общая чувствительность инвестиций к налогообложению прибыли достаточно умеренная.Для цитированияBelev S.G., Matveev E.O., Moguchev N.S. Estimation of Profit Taxation Effect on Russian Companies’ Investments. Journal of Tax Reform. 2022;8(2):127–139. https://doi.org/10.15826/jtr.2022.8.2.112Информация о статьеДата поступления 22 апреля 2022 г.; дата поступления после рецензирования 17 июня 2022 г.; дата принятия к печати 25 июля 2022 г
Оценка эффектов изменения налогообложения трудовых доходов в России
The purpose of this article is to evaluate the fiscal effects of changes in social contribution rates in Russia for the period 2010–2014, which was marked by significant changes in tax legislation. The consequences of these changes for both the budget system and the labor market still have not been thoroughly studied. As the empirical and theoretical research shows, taxation could influence the labor market in two ways: through the intensive and extensive margin. This study tests the hypothesis about the two kinds of effects of taxation for Russia by using the data of the Russian Longitudinal Monitoring Survey. It is demonstrated that an increase in the social contribution rate causes a decline in labor participation both for women and men. Moreover, an increase in the social contribution rate causes a reduction in the net-of-tax wage level for women and men. The state has already exhausted the opportunities for raising social contributions and pushing the reforms further would mean jeopardizing budget revenues and fiscal sustainability. Generally, an increase in social contributions has had a negative impact on the government’s revenues from social contributions and the personal income tax. It can be concluded that in general, the fiscal effects of the reforms were negative rather than positive. We would recommend the government to reconsider the current social contribution rates. Since the labour market is highly sensitive, it is possible to raise tax revenue through other means, thus avoiding adverse effects on public welfare.Целью статьи является количественная оценка бюджетных эффектов от изменения ставок страховых взносов за период 2010–2014 гг., который отметился значительными изменениями в налоговом законодательстве. Последствия этих изменений, как для бюджетной системы, так и рынка труда в России до сих пор слабо изучены, в частности, как изменения ставок по страховым взносам повлияли на налогооблагаемую базу. Согласно эмпирическим и теоретическим работам, имеют место два канала влияния налогообложения на рынок труда: интенсивность труда и участие в рабочей силе. В работе тестируются гипотезы о наличии этих двух каналов. Оценка производится на основе базы данных Российского мониторинга экономического положения и здоровья населения. Получены следующие результаты. При увеличении ставки по страховым взносам участие в трудовой деятельности снижается как для женщин, так и для мужчин. Также при увеличении ставки по страховым взносам чистая заработная плата также уменьшается для женщин и мужчин. В текущих экономических условиях налоговое бремя по страховым взносам уже избыточно, а возможности для повышения ставок страховых взносов не просто исчерпаны, а несут риски для пополнения бюджета и для бюджетной устойчивости. В целом повышение страховых взносов негативно сказалось на поступлениях страховых взносов и налога на доходы физических лиц. Бюджетные эффекты от проведённых реформ следует признать отрицательными. В качестве рекомендации следовало бы пересмотреть величину ставок по страховым взносам. В условиях высокой чувствительности рынка труда возможно обеспечить большую пополняемость бюджета без создания негативных эффектов на уровень общественного благосостояния.Для цитированияБелёв С.Г., Могучев Н.С., Векерле К.В. Оценка эффектов изменения налогообложения трудовых доходов в России // Journal of Tax Reform. – 2020. – Т. 6, № 3. – С. 210–224. – DOI: 10.15826/jtr.2020.6.3.082.Информация о статьеДата поступления 10 августа 2020 г.; дата поступления после рецензирования 14 сентября 2020 г.; дата принятия к печати 10 октября 2020 г.
The observation of a family with hereditary nonpolyposis colorectal cancer for 30 years
Institutul Oncologic, Chişinău, Republica Moldova, Al XII-lea Congres al Asociației Chirurgilor „Nicolae Anestiadi” din Republica Moldova cu participare internațională 23-25 septembrie 2015Introducere: Sindroamele ereditare reprezintă de la 5% la 10% cazuri din cancerul colorectal. Unul dintre acestea este
sindromul bine definit de cancer colorectal nonpolipozic ereditar (CCNPE).
Scopul: De a studia spectrul de incidenţă a tumorilor maligne în rîndul persoanelor de primul și al doilea grad de rudenie a
probandului cu sindromul de CCNPE.
Material şi metode: Studiul a cuprins 101 persoane cu primul şi al doilea grad de rudenie a probandului cu sindrom de
CCNPE. Au fost studiate incidenţa cancerului colorectal printre aceştia, numărul şi localizarea tumorilor, managementul
chirurgical.
Rezultate: Printre cele 101 rude de primul și al doilea grad tumori maligne au fost depistate în 13 cazuri (12,9%). În familie au
fost relevate 30 de tumori maligne, dintre care 23 cu afectarea colonului. La 9 rude (8,9%) au fost neoplasme primare multiple
(NPM): cîte 2 tumori – la 4 rude, cîte 3 tumori – la 3 rude, 4 tumori – la 1 rudă şi 5 tumori – la 1 rudă. Din cele 26 tumori
depistate la aceştia – 19 cu localizare în colon (8 – hemicolonul drept), altele 7 – în afara intestinului (tumori extracolice). Toate
rudele cu cancer au fost supuse tratamentului chirurgical. Trei pacienţi cu cancer colorectal primar multiplu au suportat
colectomie subtotală şi 1 – colectomie totală.
Concluzii: Se impune monitorizarea activă a rudelor pacienţilor cu CCNPE, cu scopul de a depista posibila apariţie a cancerului
colorectal la aceştia şi a tumorilor extracolice asociate la un stadiu precoce, ce ar duce, fără îndoială, la un tratament mai
eficient.Introduction: Hereditary syndromes range 5% to 10% of cases of colorectal cancer. One of them is well defined syndrome,
hereditary non-polyposis colorectal cancer (HNPCC).
Aim: To study the spectrum of accumulation of malignant neoplasms among the first- and second-degree relatives of the
proband with the HNPCC syndrome.
Material and methods: The study included 101 people with first- and second-degree kinship of the proband with HNPCC
syndrome. We studied the incidence of colorectal cancer among these persons, the number and location of the tumors, surgical
management.
Results: Among the 101 first- and second-degree relatives malignant tumors were found in 13 (12.9%). 30 malignant tumors
were revealed in the family, 23 of them with colon impairment. 9 relatives (8.9%) had multiple primary neoplasms (MPN): by 2
tumors were detected in 4 relatives, by 3 tumors – 3 relatives, 4 tumors – 1 person and 1 relative with 5 tumors. Of the 26
tumors detected in them – 19 had colon localization (8 – right hemicolon), 7 others had extra-intestinal location. All relatives with
cancer underwent surgical treatment. Three patients with primary multiple colorectal cancer – subtotal colectomy and 1 – total
colectomy.
Conclusions: A dynamic monitoring of the relatives of patients with HNPCC is recomanded, in order to detect possible
occurrence of colorectal cancer and associated extra-intestinal tumors at an early stage, which would undoubtedly lead to more
effective treatment
Oncology-led early identification of nutritional risk: a pragmatic, evidence-based protocol (PRONTO)
Simple Summary Early identification of patients on antineoplastic therapy who are at risk for or already malnourished is critical for optimizing treatment success. Malnourished patients are at increased risk for being unable to tolerate the most effective 'level' and 'duration' of treatment, with grave implications for both the short- (during treatment) and long-term outcomes. Herein, we provide a practical PROtocol for NuTritional risk in Oncology (PRONTO) to enable oncologists to identify patients with or at risk of malnutrition for further evaluation and follow-up with members of the multidisciplinary care team (MDT). Additional guidance is included on the oncologist-led provision of nutritional support if referral to a dietary service is not available. Nutritional issues, including malnutrition, low muscle mass, sarcopenia (i.e., low muscle mass and strength), and cachexia (i.e., weight loss characterized by a continuous decline in skeletal muscle mass, with or without fat loss), are commonly experienced by patients with cancer at all stages of disease. Cancer cachexia may be associated with poor nutritional status and can compromise a patient's ability to tolerate antineoplastic therapy, increase the likelihood of post-surgical complications, and impact long-term outcomes including survival, quality of life, and function. One of the primary nutritional problems these patients experience is malnutrition, of which muscle depletion represents a clinically relevant feature. There have been recent calls for nutritional screening, assessment, treatment, and monitoring as a consistent component of care for all patients diagnosed with cancer. To achieve this, there is a need for a standardized approach to enable oncologists to identify patients commencing and undergoing antineoplastic therapy who are or who may be at risk of malnutrition and/or muscle depletion. This approach should not replace existing tools used in the dietitian's role, but rather give the oncologist a simple nutritional protocol for optimization of the patient care pathway where this is needed. Given the considerable time constraints in day-to-day oncology practice, any such approach must be simple and quick to implement so that oncologists can flag individual patients for further evaluation and follow-up with appropriate members of the multidisciplinary care team. To enable the rapid and routine identification of patients with or at risk of malnutrition and/or muscle depletion, an expert panel of nutrition specialists and practicing oncologists developed the PROtocol for NuTritional risk in Oncology (PRONTO). The protocol enables the rapid identification of patients with or at risk of malnutrition and/or muscle depletion and provides guidance on next steps. The protocol is adaptable to multiple settings and countries, which makes implementation feasible by oncologists and may optimize patient outcomes. We advise the use of this protocol in countries/clinical scenarios where a specialized approach to nutrition assessment and care is not available
Food suspensions study with SR microtomography
The incorporation of a small amount of secondary immiscible liquid to suspensions can lead to a shift from a fluid-like structure to a paste-like structure. This is ascribed to the higher attraction of the secondary liquid to the particles, in comparison to the continuous phase. However, visual observations on the micro-scale during both long and short term time-scales, dependant on the type of secondary immiscible liquid used are yet to be reported. In the current study, the movement of various secondary immiscible liquids (water, sucrose solutions, saturated sucrose solution and glycerol) when added to a model food suspension (sucrose particles in sunflower oil) was investigated. Dynamic X-ray computed tomography was used, as a non-invasive approach, to study the mass transfer on the micro-scale and to observe the bulk movement of sucrose within the suspension. It was found that the affinity of the secondary liquid in dissolving sucrose was the primary contributor to the secondary liquid movement, with density/gravitational effects playing a minimal role
РАК ПРЕДСТАТЕЛЬНОЙ ЖЕЛЕЗЫ И НАСЛЕДСТВЕННЫЕ СИНДРОМЫ
The aim of this study is to assess relative risk of prostate cancer (PC) and other tumors in families of patients with multiple primary malignancies (MPM) and the syndrome of hereditary nonpolyposis colorectal cancer (HNPCC). The study is based on data from the cancer register of families that includes information on 560 patients with MPM, 126 families with HNPCC and their first-degree relatives. Incidence of these diseases in population served as the control.Among 560 probands with PPN 217 (38.7%) were male and 343 (61.3%) – female. Only 12 (2.1%) male patients had tumor in the prostate. In these patients 24 tumors were identified. Two patients had synchronous tumors, other ten patients had metachronous. Eight patients with prostate cancer had tumors of other organs: 5 – in rectum, 2 – in colon and 1 – in bladder. As a second tumor prostate cancer was diagnosed in 4 patients, three of them had rectal cancer and one – colon cancer. Only 2 (0.3%) patients had prostate cancer as a primary tumor. Clinical and genealogical information achieved from 543 patients with MPM, including in 206 male probands. Among 3637 first-degree relatives of probands with MPM prostate cancer was diagnosed in 2 (0.11±2.3%) patients that was 1.7 times higher than in population (0.063±0.0019%). The relative risk of prostate cancer for relatives of patients from families with HNPCC syndrome was 0.8 ± 6.3% that was 12/7 times higher than in the control group (p <0.05). The estimation of the relative risk in families of male probands was perfprmed. Among 1460 male relatives with MPM only 1 (0.14%) case of prostate cancer was diagnosed (son of proband). Among 42 families of male probands with HNPCC syndrome, prostate cancer was detected in 2 (1.3%) brothers that exceeds population risk 20.6 times. Although the molecular mechanisms and pathogenesis of prostate cancer in such families is unknown, its association with a HNPCC-syndrome and possibly MPM-syndrome is obvious.Higher relative risk of developing prostate cancer for male relatives of probands with MPM and HNPCC syndrome presupposes inherited genetically determined predisposition to disease development. Further molecular and genetic studies are needed to determine the genetic basis of predisposition to prostate cancer in these families.Цель исследования — оценить относительный риск рака предстательной железы (РПЖ) и других (внепростатных) опухолей в семьях больных с первично-множественными злокачественными новообразованиями (ПМЗН) и с синдромом наследственного неполипозного колоректального рака (HNPCC). Материалом для исследования послужили данные регистра раковых семей, включающий сведения о 560 больных с ПМЗН, 126 семей с HNPCC и их родственников первой степени родства. В качестве контроля служили популяционные частоты указанных заболеваний.Среди 560 пробандов с ПМЗН было 217 (38.7%) мужчин и 343 (61.3%) женщин. Только у 12 (2.1%) пациентов-мужчин одна из опухолей поражала ПЖ. У них выявлены 24 опухоли. У двух из них опухоли были синхронными, а у 10 — метахронными. У 8 пациентов с РПЖ вторые опухоли локализовались: в прямой кишке (5), ободочной кишке (2) и мочевом пузыре (1). В качестве второй опухоли РПЖ наблюдали у 4 пациентов: у 3 с раком прямой кишки и у 1 — раком ободочной кишки. Только у 2 (0.3%) пациентов первой опухолью был РПЖ. Клинико-генеалогические сведения удалось получить у 543 пациентов с ПМЗН, в том числе у 206 пробандов-мужчин. Среди 3637 родственников первой степени родства пробандов с ПМЗН РПЖ выявлен у 2 (0.11±2.3%), что в 1.7 раза превышает популяционный риск (0.063±0.0019%). Относительный риск РПЖ для родственников пациентов из семей с синдромом HNPCC составляет 0.8±6.3% и превышает таковой в контрольной группе в 12.7 раз (р<0.05). Проведена оценка относительного риска в семьях пробандов-мужчин. Среди 1460 родственников-мужчин с ПМЗН выявлен 1 (0.14%) случай РПЖ — у сына. В 42 семьях пробандов-мужчин с синдромом HNPCC РПЖ был выявлен у 2 (1.3%) братьев, что превышает популяционный риск в 20.6 раза. Хотя молекулярный механизм и патогенез РПЖ в описанных семьях остается неизвестным, его ассоциация с синдромом HNPCC и, возможно, с синдромом полинеоплазий, очевидна. Высокий относительный риск заболеть РПЖ для кровных родственников-мужчин пробандов с ПМЗН и синдромом HNPCC предполагает наличие унаследованной генетически обусловленной предрасположенности к развитию болезни. Необходимы молекулярно-генетические исследования, чтобы определить генетическую основу подверженности к раку предстательной железы в этих семьях. Не исключено, что это может быть связано с общими этиологическими факторами
Microbotanical residues for the study of early hominin tools
More than 2 million years ago in East Africa, the earliest hominin stone tools evolved amidst changes in resource base, with pounding technology playing a key role in this adaptive process. Olduvai Gorge (now Oldupai) is a famed locality that remains paramount for the study of human evolution, also yielding some of the oldest battering tools in the world. However, direct evidence of the resources processed with these technologies is lacking entirely. One way to obtain this evidence is through the analysis of surviving residues. Yet, linking residues with past processing activities is not simple. In the case of plant exploitation, this link can only be established by assessing site-based reference collections inclusive of both anthropogenic and natural residues as a necessary first step and comparative starting point. In this paper, we assess microbotanical remains from rock clasts sourced at the same quarry utilized by Oldowan hominins at Oldupai Gorge. We mapped this signal and analysed it quantitatively to classify its spatial distribution objectively, extracting proxies for taxonomic identification and further comparison with freestanding soils. In addition, we used blanks to manufacture pounding tools for blind, controlled replication of plant processing. We discovered that stone blanks are in fact environmental reservoirs in which plant remains are trapped by lithobionts, preserved as hardened accretions. Tool use, on the other hand, creates residue clusters; however, their spatial distribution can be discriminated from purely natural assemblages by the georeferencing of residues and statistical analysis of resulting patterns. To conclude, we provide a protocol for best practice and a workflow that has the advantage of overcoming environmental noise, reducing the risk of false positive, delivering a firm understanding of residues as polygenic mixtures, a reliable use of controls, and most importantly, a stronger link between microbotanical remains and stone tool use. © 2022. The Author(s).Materials and methods Results - Blanks as environmental reservoirs - Utilization creates residue clusters - Anthropogenic residue distribution - Of lichen habitability, proxy palimpsests, and hardened accretions - A protocol to study plant residue from Oldowan pounding tool
Intraperitoneal drain placement and outcomes after elective colorectal surgery: international matched, prospective, cohort study
Despite current guidelines, intraperitoneal drain placement after elective colorectal surgery remains widespread. Drains were not associated with earlier detection of intraperitoneal collections, but were associated with prolonged hospital stay and increased risk of surgical-site infections.Background Many surgeons routinely place intraperitoneal drains after elective colorectal surgery. However, enhanced recovery after surgery guidelines recommend against their routine use owing to a lack of clear clinical benefit. This study aimed to describe international variation in intraperitoneal drain placement and the safety of this practice. Methods COMPASS (COMPlicAted intra-abdominal collectionS after colorectal Surgery) was a prospective, international, cohort study which enrolled consecutive adults undergoing elective colorectal surgery (February to March 2020). The primary outcome was the rate of intraperitoneal drain placement. Secondary outcomes included: rate and time to diagnosis of postoperative intraperitoneal collections; rate of surgical site infections (SSIs); time to discharge; and 30-day major postoperative complications (Clavien-Dindo grade at least III). After propensity score matching, multivariable logistic regression and Cox proportional hazards regression were used to estimate the independent association of the secondary outcomes with drain placement. Results Overall, 1805 patients from 22 countries were included (798 women, 44.2 per cent; median age 67.0 years). The drain insertion rate was 51.9 per cent (937 patients). After matching, drains were not associated with reduced rates (odds ratio (OR) 1.33, 95 per cent c.i. 0.79 to 2.23; P = 0.287) or earlier detection (hazard ratio (HR) 0.87, 0.33 to 2.31; P = 0.780) of collections. Although not associated with worse major postoperative complications (OR 1.09, 0.68 to 1.75; P = 0.709), drains were associated with delayed hospital discharge (HR 0.58, 0.52 to 0.66; P < 0.001) and an increased risk of SSIs (OR 2.47, 1.50 to 4.05; P < 0.001). Conclusion Intraperitoneal drain placement after elective colorectal surgery is not associated with earlier detection of postoperative collections, but prolongs hospital stay and increases SSI risk
Effects of hospital facilities on patient outcomes after cancer surgery: an international, prospective, observational study
Background Early death after cancer surgery is higher in low-income and middle-income countries (LMICs) compared with in high-income countries, yet the impact of facility characteristics on early postoperative outcomes is unknown. The aim of this study was to examine the association between hospital infrastructure, resource availability, and processes on early outcomes after cancer surgery worldwide.Methods A multimethods analysis was performed as part of the GlobalSurg 3 study-a multicentre, international, prospective cohort study of patients who had surgery for breast, colorectal, or gastric cancer. The primary outcomes were 30-day mortality and 30-day major complication rates. Potentially beneficial hospital facilities were identified by variable selection to select those associated with 30-day mortality. Adjusted outcomes were determined using generalised estimating equations to account for patient characteristics and country-income group, with population stratification by hospital.Findings Between April 1, 2018, and April 23, 2019, facility-level data were collected for 9685 patients across 238 hospitals in 66 countries (91 hospitals in 20 high-income countries; 57 hospitals in 19 upper-middle-income countries; and 90 hospitals in 27 low-income to lower-middle-income countries). The availability of five hospital facilities was inversely associated with mortality: ultrasound, CT scanner, critical care unit, opioid analgesia, and oncologist. After adjustment for case-mix and country income group, hospitals with three or fewer of these facilities (62 hospitals, 1294 patients) had higher mortality compared with those with four or five (adjusted odds ratio [OR] 3.85 [95% CI 2.58-5.75]; p<0.0001), with excess mortality predominantly explained by a limited capacity to rescue following the development of major complications (63.0% vs 82.7%; OR 0.35 [0.23-0.53]; p<0.0001). Across LMICs, improvements in hospital facilities would prevent one to three deaths for every 100 patients undergoing surgery for cancer.Interpretation Hospitals with higher levels of infrastructure and resources have better outcomes after cancer surgery, independent of country income. Without urgent strengthening of hospital infrastructure and resources, the reductions in cancer-associated mortality associated with improved access will not be realised
- …