Итоги и перспективы развития налоговых органов России

The study aims to identify the milestone events in the development of the tax administration in post-Soviet Russia and to offer recommendations for its further improvement. We tested the hypothesis about the relationship between the development of the tax system and tax administration, which, once established, can play a role in the improvement of the tax administration’s efficiency. The study relies on quantitative (regression and correlation analysis, factor analysis, principal component analysis) and qualitative methods (classification, thesaurus analysis, SWOT-analysis, critical points method). We also analyzed the legal acts describing the goals (target indicators) for the development of the tax system and tax administration and propose a set of integral indices characterizing these processes. The key events (factors) for the period starting from the 1990s to the present were identified and ranked in order of importance. Their impact was investigated with the help of SWOT-analysis and factor analysis methods. We found that in the given period, there was an increase in the correspondence between the goals of the tax administration and the goals of the tax system. This means that the tax administration’s management and staff have become more motivated to upscale their priorities and to orient their activities towards public good. The analysis of indices for the given periods has shown improved performance of the tax system and tax administration. The index of tax administration development is based on four indicators. Between the 1990s and 2010s, the index grew by 13% mainly because of the expanded scope of functions of the tax administration, staff downsizing and optimization of the remuneration system. We found that there is a significant statistical relationship between the indices of development of the tax system and tax administration.For citationBorshchevskiy G.A., Mossaki N.Z. Development of the tax administration in Russia: Results and prospects. Journal of Tax Reform. 2021;7(2):114–133. https://doi.org/10.15826/jtr.2021.7.2.093 Article infoReceived May 27, 2021; Revised July 19, 2021; Accepted August 14, 2021 Цель статьи состоит в выявлении критических точек в развитии налоговых органов в постсоветский период и выработке предложений по дальнейшему совершенствованию налоговых органов. Была выдвинута гипотеза о наличии взаимосвязи между развитием налоговой системы и налоговых органов, которая может быть использована для повышения эффективности налоговых органов. Использованы количественные (регрессионно-корреляционный анализ, факторный анализ, метод главных компонент) и качественные методы (классификация, тезаурусный анализ, SWOT-анализ, метод критических точек). Изучены нормативные правовые акты, содержащие цели (целевые показатели) развития налоговой системы и налоговых органов. Предложены интегральные индексы, характеризующие динамику развития налоговых органов и налоговой системы. Выявлены ключевые события (факторы) с начала 1990-х гг. до настоящего времени, осуществлено их ранжирование по уровню значимости, проведен SWOT-анализ и факторный анализ влияния ключевых событий на развитие налоговых органов и налоговой системы. Исследование показало, что усиливается взаимосвязь целевых показателей деятельности налоговых органов и целей развития налоговой системы. Это ориентирует руководство и служащих налоговых органов на реализацию приоритетов более высокого уровня и достижению общественно значимых результатов. За анализируемые годы значение индексов развития налоговой системы и налоговых органов улучшилось. Индекс развития налоговых органов построен по четырем показателям, и его значение за 1990-е – 2010-е гг. увеличилось на 13%, главным образом, за счет увеличения объема функций при сокращении численности и оптимизации материального обеспечения налоговых служащих. Между индексами развития налоговой системы и развития налоговых органов выявлена значимая статистическая связь.Для цитированияBorshchevskiy G.A., Mossaki N.Z. Development of the tax administration in Russia: Results and prospects. Journal of Tax Reform. 2021;7(2):114–133. https://doi.org/10.15826/jtr.2021.7.2.093 Информация о статье Дата поступления 27 мая 2021 г.; дата поступления после рецензирования 19 июля 2021 г.; дата принятия к печати 14 августа 2021 г

Raman Scattering:From Structural Biology to Medical Applications

This is a review of relevant Raman spectroscopy (RS) techniques and their use in structural biology, biophysics, cells, and tissues imaging towards development of various medical diagnostic tools, drug design, and other medical applications. Classical and contemporary structural studies of different water-soluble and membrane proteins, DNA, RNA, and their interactions and behavior in different systems were analyzed in terms of applicability of RS techniques and their complementarity to other corresponding methods. We show that RS is a powerful method that links the fundamental structural biology and its medical applications in cancer, cardiovascular, neurodegenerative, atherosclerotic, and other diseases. In particular, the key roles of RS in modern technologies of structure-based drug design are the detection and imaging of membrane protein microcrystals with the help of coherent anti-Stokes Raman scattering (CARS), which would help to further the development of protein structural crystallography and would result in a number of novel high-resolution structures of membrane proteins—drug targets; and, structural studies of photoactive membrane proteins (rhodopsins, photoreceptors, etc.) for the development of new optogenetic tools. Physical background and biomedical applications of spontaneous, stimulated, resonant, and surface- and tip-enhanced RS are also discussed. All of these techniques have been extensively developed during recent several decades. A number of interesting applications of CARS, resonant, and surface-enhanced Raman spectroscopy methods are also discussed