Уклонение от уплаты налогов: библиометрический анализ точек зрения власти, бизнеса и науки

Статья посвящена анализу публикаций, касающихся проблемы уклонения от уплаты налогов. Эта тема привлекает пристальное внимание не только научного сообщества. В статье исследуется соответствие проблематики научных работ по уклонению от уплаты налогов практическим вопросам, обсуждаемым заинтересованными лицами. В качестве источника научных публикаций по данной тематике использовалась электронная база e-Library. В круг заинтересованных лиц, напрямую зависящих от правил налогообложения, входят бизнессообщество и государственные органы. Для них источниками информации по исследуемой теме являются электронная база публикаций издательского дома «Коммерсантъ» и «Российская газета». Для анализа отобрана 301 публикация за 2013-2015 гг. Изучение соответствия проблематики проводилось путем сравнения публикационной активности в разрезе видов публикаций. На первом этапе исследования был выполнен качественный контент-анализ посредством выявления общих тем, обсуждаемых в публикациях. Затем проводился количественный анализ через сравнение распределения публикаций по конкретной теме из каждого источника. Для количественного анализа и визуализации результатов использовались методы библиометрического анализа и картирования. Расчеты производились с помощью программного продукта QDA Miner v.5.0 модуль WordStat v.7.1.7. В результате исследования были сделаны выводы, что самыми популярными темами, интерес к которым не меняется, являются: изменение законодательства, законотворчество и усиление принуждения. Темы, к которым за рассматриваемый период снизился интерес, касаются международных аспектов налогообложения, теневой деятельности, собственности и инвестиций. Отмечено выраженное возрастание интереса сообщества к фирмам-однодневкам, руководству компаний, а также к вопросам штрафов и пени. Исследование позволило выявить определенное несоответствие тем, обсуждаемых бизнесом и властью, по сравнению с темами научных публикаций. Распространенные в научных публикациях темы (теневая экономика, коррупция, фирмы-однодневки, взносы на социальное страхование), гораздо реже встречаются на ресурсах издательского дома «Коммерсантъ» и в «Российской газете», сосредотачивающих основное внимание на вопросах законотворчества и обсуждения изменений в законодательстве. Анализ взаимосвязей в текстах в соответствии с источниками и годом публикации показал, что темы научных исследований сближаются с проблемами, рассматриваемыми властью, а бизнес-сообщество в большей степени вовлекается обсуждение правовой проблематики, т. е. точка зрения власти во многом определяет обсуждение темы уклонения от налогов бизнес-сообществом, и научными кругами. Таким образом, библиометрические методы анализа текстов могут применяться для проведения научных исследований, составления обзоров литературы и тематического поиска информации.This article analyzes the publications relating to the problem of tax evasion. This topic is attractive not only for the academic community, but also for public at whole. The article explores to what extent the scientific publications on tax evasion correspond to practical issues discussed among the stakeholders. We used the electronic database of e-Library as a source of scientific publications on the subject. The principal stakeholders directly dependent on the taxation are the taxpayers and public authorities. We used the electronic database of publications «Kommersant» publishing house and the «Rossiyskaya Gazeta» to reflect issues discussed among the stakeholders. We selected for analyze 301 publications for the period of 2013-2015. The study was conducted by comparing the publication activity by types and period of publications. In the first stage of the study we have done the qualitative content analysis by identification the common themes discussed in hole sample of publications. Then, a quantitative analysis was conducted by comparing the distribution of publications on a particular topic from each source. We used bibliometric analysis method for the quantitative and bibliographic mapping method to visualize the results of research. Calculations were performed using the software QDA Miner v.5.0 module WordStat v.7.1.7. As a result, studies have concluded that the most popular topics of interest for which no changes are: changes in legislation, legislation and increased enforcement. Using the results of the conducted study, we can identify the main similarities and differences between the monitored sources. We can see the special attention to the: Legislation changes, Law enforcement, Entrepreneurship. Marked reduction of interest can be noted regarding to the following topics: International aspects of taxation, Shadow economy, Ownership, property, investment. The growth of interest can be noted in relation to the following topics: Directorship, Article of the Tax Code, Short-lived companies, Arrears and fines. The study revealed a certain disparity between the topics discussed among academic community and stakeholders. The topics discussed in the majority of scientific texts (shadow economy, corruption, the firm one-day, social security contributions), a much rarer can be found in the publication of «Kommersant» and «Rossiyskaya Gazeta» which focuses mainly on matters of legislation. Analysis of the relationships in the texts according to the source and year of publication showed that research topics converge with issues considered by the public authorities. The business community more involved in discussion the legal issues, because the government notion works upon the impression about tax evasion of the business community and academia. Thus, bibliometric text analysis techniques can be used for research, preparation of literature reviews and thematic information retrieval

Knowledge inference through analysis of human activities

Monitoring human activities provides context data to be used by computational systems, aiming a better understanding of users and their surroundings. Uncertainty still is an obstacle to overcome when dealing with context-aware systems. The origin of it may be related to incomplete or outdated data. Attribute Grammars emerge as a consistent approach to deal with this problem due to their formal nature, allowing the definition of rules to validate context. In this paper, a model to validate human daily activities based on an Attribute Grammar is presented. Context data is analysed through the execution of rules that implement semantic statements. This processing, called semantic analysis, will highlight problems that can be raised up by uncertain situations. The main contribution of this paper is the proposal of a rigorous approach to deal with context-aware decisions (decisions that depend on the data collected from the sensors in the environment) in such a way that uncertainty can be detected and its harmful effects can be minimized.This work has been supported by national funds through FCT – Fundação para a Ciência e Tecnologia ˆ within the Project Scope: UID/CEC/00319/2019

Uncertainty in context-aware systems: A case study for intelligent environments

Data used be context-aware systems is naturally incomplete and not always reflect real situations. The dynamic nature of intelligent environments leads to the need of analysing and handling uncertain information. Users can change their acting patterns within a short space of time. This paper presents a case study for a better understanding of concepts related to context awareness and the problem of dealing with inaccurate data. Through the analysis of identification of elements that results in the construction of unreliable contexts, it is aimed to identify patterns to minimize incompleteness. Thus, it will be possible to deal with flaws caused by undesired execution of applications.Programa Operacional Temático Factores de Competitividade (POCI-01-0145-

Налоговое стимулирование инвестиций частных инвесторов в облигации в Российской Федерации

The paper addresses the specificities of tax incentives in the form of tax reliefs designated for individual investors, who invest in bonds in the Russian Federation. The need for the use of tax incentives to encourage individual investors to purchase bonds is regarded as an integral aspect of the bondization, announced by the Bank of Russia. The objective of this paper is to analyze the specific features of the investment tax relief implementation in the Russian Federation and to reveal issues that remain controversial and require particularization. It was found that stimulation of investment through tax is widely studied by foreign scientists; however, it is almost completely disregarded in Russia. The following tax innovations related to investments of individual Russian investors were analyzed: tax relief for coupon income, derived from corporate bonds; investment tax deductions (individual investment account and long-term capital gains exemption); long-term capital gains exemption for securities of the high-tech (innovation) sector of economy. Reconciliation schemes for the above-mentioned reliefs were identified. Insufficiency of quantitative data for the effectiveness evaluation of tax relief for individual investors was revealed, which was explained by the short validity period of this relief. The authors proved the absence of a uniform system tax relief instruments for individual investors and found that bond holders have more tax relief options, compared to share holders of other investment instruments. In this context, it was proposed to make amendments to the Tax Code of the Russian Federation in order to ensure tax equalization with relation to derivative instruments, designed on the basis of bonds, mutual fund units). In addition, it was recommended to adjust a number of technical aspects, connected with tax relief application and to evaluate the effectiveness of the reliefs under study.Highlights1. A tendency towards emergence of a tax relief system for individual investors is revealed in the context of the active development of the bond market in the Russian2. In the Russian Federation, there are a number of tax reliefs for bond holders, including coupon income exemption from tax and investment tax deductions, which are not bound into a uniform system3. Reconciliation of tax reliefs for individual investors is possible; however, there are issues that remain controversial and require particularization4. The current tax reliefs for individual investors require improvement. It is important to make certain amendments to the Tax Code of the Russian Federation and evaluate the effectiveness of tax reliefsFor citationBelomyttseva O. S., Grinkevich L. S., Grinkevich A. M., Bobek S., Tominc P. Tax incentives for bond-oriented individual investors: evidence from the Russian Federation. Journal of Tax Reform, 2018, vol. 4, no. 2, pp. 108–124. DOI: 10.15826/jtr.2018.4.2.047Article infoReceived June 6, 2018; accepted July 12, 2018 Статья посвящена анализу особенностей налогового стимулирования инвестиций частных инвесторов в облигации в РФ. Необходимость налогового стимулирования приобретения облигаций частными инвесторами отмечена как составная часть стратегии бондизации, заявленной Банком России. Целью настоящей статьи является анализ специфики применения инвестиционных налоговых льгот в РФ, выявление спорных и требующих конкретизации вопросов. Отмечены широкое освещение темы налогового стимулирования инвестиций в иностранной периодической литературе и практически полное игнорирование данной тематики отечественными авторами. В статье проанализированы налоговые новации в области инвестиций российских частных инвесторов: льгота по купонному доходу корпоративных облигаций, инвестиционные налоговые вычеты (индивидуальные инвестиционные счета и льгота по долгосрочному владению ценными бумагами), льгота по долгосрочному владению ценными бумагами высокотехнологичного (инновационного) сектора экономики. Определены возможности совмещения вышеназванных льгот. Отмечен недостаток количественных данных для оценки эффективности налоговых льгот для частных инвесторов вследствие короткого периода их действия. Авторы пришли к выводу относительно отсутствия единой системы предоставления льгот частным инвесторам и более широком льготировании облигаций в сравнении с прочими инструментами. Конкретным результатами работы можно считать констатацию необходимости внесений изменений в НК РФ с целью выравнивания налогообложения по производным инструментам, созданным на основе облигаций, паям паевых инвестиционных фондов и корректировки ряда технических моментов применения льгот, а также оценку эффективности описанных льгот.Основные положения 1. Формирования системы налоговых льгот для частных инвесторов в РФ имеет место в рамках активного развития рынка облигаций2. В РФ существует ряд налоговых льгот для владельцев облигаций, включая льготу по купонному доходу и инвестиционные налоговые вычеты, не связанных между собой единой системой3. Совмещение налоговых льгот для частных инвесторов возможно, однако существуют спорные и требующие конкретизации вопросы4. Логично реформирование системы налоговых льгот для частных инвесторов в РФ, включая необходимость внесения изменений в НК РФ и оценку эффективности льготДля цитирования Беломытцева О. С. Налоговое стимулирование инвестиций частных инвесторов в облигации в Российской Федерации / О. С. Беломытцева, Л. С. Гринкевич, А. М. Гринкевич, C. Бобек, П. Томинц // Journal of Tax Reform. — 2018. — Т. 4, № 2. — С. 108–124. — DOI: 10.15826/jtr.2018.4.2.047Информация о статье Дата поступления 6 июня 2018 г.; дата принятия к печати 12 июля 2018 г.

Magnetic resonance imaging detects placental hypoxia and acidosis in mouse models of perturbed pregnancies

Endothelial dysfunction as a result of dysregulation of anti-angiogenic molecules secreted by the placenta leads to the maternal hypertensive response characteristic of the pregnancy complication of preeclampsia. Structural abnormalities in the placenta have been proposed to result in altered placental perfusion, placental oxidative stress, cellular damage and inflammation and the release of anti-angiogenic compounds into the maternal circulation. The exact link between these factors is unclear. Here we show, using Magnetic Resonance Imaging as a tool to examine placental changes in mouse models of perturbed pregnancies, that T2 contrast between distinct regions of the placenta is abolished at complete loss of blood flow. Alterations in T2 (spin-spin or transverse) relaxation times are explained as a consequence of hypoxia and acidosis within the tissue. Similar changes are observed in perturbed pregnancies, indicating that acidosis as well as hypoxia may be a feature of pregnancy complications such as preeclampsia and may play a prominent role in the signalling pathways that lead to the increased secretion of anti-angiogenic compounds

INSULIN AND ANALOGS: NARRATIVE LITERATURE REVIEW

As insulinas e seus análogos são divididos em três tipos principais: os de ação curta, distribuídas nas categorias de ação curta e ultracurta ou rápida; ação intermediária e ação longa. A insulina aspart e lispro possuem ação ultracurta e rápida, a insulina glulisina sofre absorção duas vezes mais rápida que a insulina regular e atinge um pico plasmático duas vezes maior. A insulina regular é uma insulina zinco cristalina, de ação curta, empregada em casos emergenciais hiperglicêmicos. As de ação intermediária são: protamina neutra de Hagedorn (NPH) ou isófana e a lente. A insulina glargina é um análogo de insulina modificada, a qual foi desenvolvida para proporcionar uma concentração constante de insulina. A insulina detemir é um análogo solúvel, com ação prolongada, caracteriza por não possuir pico de ação. Este trabalho é uma revisão narrativa, descritiva e exploratória sobre a insulina e seus análogos, voltados para o estudo da insulina no Diabetes mellitus (DM), pois, é a melhor escolha para o tratamento do DM tipo 1.

EVALUATION OF THE USE OF CEPHALOSPORINS IN A HOSPITAL OF THE CITY OF PONTA GROSSA, PARANÁ

As cefalosporinas são uma classe de antimicrobianos com amplo espectro de ação, pertencente ao grupo dos beta-lactâmicos. O presente trabalho teve como objetivo avaliar a utilização de cefalosporinas em um hospital da cidade de Ponta Grossa, Paraná. Foi realizada a coleta dos dados a partir de prescrições médicas e relatórios do hospital. O estudo apresentou um total de 882 utilizações de cefalosporinas nos meses analisados, obtendo como o antimicrobiano mais utilizado a cefazolina, com cerca de 80,27%. A finalidade de uso das cefalosporinas em número de utilizações foi maior na profilaxia cirúrgica (707 ou 80,15%) do que na terapia curativa (158 ou 17,9%). No emprego terapêutico curativo a ceftriaxona prevaleceu (70,25%). Das utilizações terapêuticas, 45% foram totalmente empíricas; 30% tiveram auxílio de cultura e 25% foram prescritas mediante cultura e antibiograma, porém, apenas 16 ou 10% do total de tratamentos com cefalosporinas foram comprovados como uma terapia específica.

Гидрогеологические условия и подсчёт запасов подземных вод на участке "Серебряный ключ" для водоснабжения санатория-профилактория (Беловский район Кемеровской области)

Участок работ располагается на территории санатория-профилактория "Серебряный ключ" Беловского района Кемеровской области. Работа выполнена с целью рабработки программы разведки подземных вод в пределах выделенного в лицензии на право пользования недрами (лицензия КЕМ 01527 ВЭ) горного отвода.The site is located on the territory of the sanatorium-preventorium "Silver key" of the Belovo district of the Kemerovo region. The work was carried out for the purpose of working out a program of groundwater exploration within the mining allotment allocated in the license for the right to use subsoil (license KEM 01527 VE)

Cystatin C and lactoferrin concentrations in biological fluids as possible prognostic factors in eye tumor development

Objectives. To investigate the possible role of cystatin C in eye biological fluids locally and in serum and lactoferrin revealing anti-tumor activity in eye tumor development. Background. The increased number of eye tumors was registered recently not only in the countries with high insolation, but also in the northern countries including Russia (11 cases per million of population). Search for new biological markers is important for diagnosis and prognosis in eye tumors. Cystatin C, an endogenous inhibitor of cysteine proteases, plays an important protective role in several tumors. Lactoferrin was shown to express anti-tumor and antiviral activities. It was hypothesized that cystatin C and lactoferrin could serve as possible biomarkers in the diagnosis of malignant and benign eye tumors. Study design. A total of 54 patients with choroidal melanoma and benign eye tumors were examined (part of them undergoing surgical treatment). Serum, tear fluid and intraocular fluid samples obtained from the anterior chamber of eyes in patients with choroidal melanoma were studied. Methods. Cystatin C concentration in serum and eye biological fluids was measured by commercial ELISA kits for human (BioVendor, Czechia); lactoferrin concentration – by Lactoferrin-strip D 4106 ELISA test systems (Vector-BEST, Novosibirsk Region, Russia). Results. Cystatin C concentration in serum of healthy persons was significantly higher as compared to tear and intraocular fluids. In patients with choroidal melanoma, increased cystatin C concentration was similar in tear fluid of both the eyes. Lactoferrin level in tear fluid of healthy persons was significantly higher than its serum level. Significantly increased lactoferrin concentration in tear fluid was noted in patients with benign and malignant eye tumors. Conclusion. Increased level of cystatin C in tear fluid seems to be a possible diagnostic factor in the eye tumors studied. However, it does not allow us to differentiate between malignant and benign eye tumors. Similar changes were noted for lactoferrin in tear fluid