Does the United States invest "too little?"

The standard measures of nominal capital formation show the United States investing a proportion of GDP much lower than those of other developed countries throughout the last 2 years and falling further behind over time. In contrast, measures we have calculated in real terms across and over time indicate that U.S. investment ratios have been rising over time and have been coming closer and closer to those of the other countries. A broader measure of capital formation, more consonant with economic concepts, shows the United States to have been close to the other countries since 1970 and to have been investing an above average share of total output in the most recent period 1990-1994. Real capital formation per capita and per worker, even conventionally defined, have been consistently between 15 and 25 per cent higher than in the other countries and broadly defined real capital formation per capita and per worker have been 30 to 60 percent higher.Capital ; Saving and investment

ECONOMIC ANALYSIS OF ECONOMIC INDICATORS AS A TOOL OF TAX REGULATION IN THE EURASIAN ECONOMIC UNION

In article the economic analysis of indicators of development of economy of member countries of EEU is carried out, the reasons containing growth of innovative economy are established. The author draws a conclusion about unevenness of involvement of members of EEU in innovative process. It is offered to include questions of tax regulation in the sphere of uniform policy of member states of EEU

ECONOMIC ANALYSIS OF ECONOMIC INDICATORS AS A TOOL OF TAX REGULATION IN THE EURASIAN ECONOMIC UNION

In article the economic analysis of indicators of development of economy of member countries of EEU is carried out, the reasons containing growth of innovative economy are established. The author draws a conclusion about unevenness of involvement of members of EEU in innovative process. It is offered to include questions of tax regulation in the sphere of uniform policy of member states of EEU

Coulomb interaction and electron-hole asymmetry in cyclotron resonance of bilayer graphene in high magnetic field

Inter-Landau-level transitions in the bilayer graphene at high perpendicular magnetic field at the filling-factor v<<1 have been studied. The next-nearest-neighbor transitions, energy difference between dimer and non-dimer sites and layer asymmetry are included. The influence of Coulomb interaction is taken into account. The magnetoplasmon excitations in bilayer graphene at small momenta are considered in the frame of the Hartree-Fock approximation. It is shown that asymmetry in cyclotron resonance of clean bilayer graphene depends on magnetic field. At lower magnetic fields the energy splitting in the spectrum is due to electron-hole one-particle asymmetry, at higher magnetic fields the energy splitting in the spectrum is due to Coulomb interaction. For the fullsymmetric case with half-filled zero-energy levels the energy splitting proportional to the energy of Coulomb interaction is found both for bilayer and monolayer graphene.Comment: 6 pages, 2 figure

Transcript profiling of serine- and cysteine protease inhibitors in Triticum aestivum varieties with different drought tolerance

A high number of protease inhibitors (PI) have been identified in diverse plant species but information about their role in plant stress responses is still fragmentary. Transcript profiling of six published serine and cysteine protease inhibitor sequences in water-deprived plants from four winter wheat (Triticum aestivum) varieties with varying tolerance was performed in order to outline PIs predominantly accumulating under drought. Expression was analyzed by real time RT-qPCR. Considerable transcript accumulation of Bowman-Birk type PI WALI3 (BBPI) was detected in drought stressed leaves suggesting an important regulatory role of BBPI in adjustment of protein metabolism in leaves under dehydration. Serpin transcripts were less represented in water-deprived plants. Transient accumulation of cystatin transcripts revealed organ-specificity. Under drought cystatin and serpin expression in the leaves of the most drought tolerant variety “Katya” tended to preserve relatively stable levels close to the controls. This preliminary data will serve for future detailed study of regulation of proteolysis in winter wheat subjected to unfavorable environmental factors for development of molecular-based strategies for selection of tolerant varieties

PROBLEMS OF TAXATION IN THE DIGITAL ECONOMY WITHIN THE EURASIAN ECONOMIC UNION

The article identifies the main problems of taxation in the digital economy in the countries of the Eurasian Economic Union. The authors specify the concept of digital economy. The problems of taxation of e-Commerce in the Eurasian Economic Union countries have been revealed. It has been proposed to consolidate the concept of e-Commerce in the tax legislation of the Eurasian Economic Union countries, as well as the application of new technologies to identify electronic transactions through using of modern tools. In order to implement the principle of certainty of taxation, a scheme for determining the location of the end user of electronic services has been developed. Possible ways to solve the problems of taxation caused by the application of business models of the digital economy have been proposed

EXPERIENCE OF TAXATION OF REAL ESTATE OF INDIVIDUALS IN FOREIGN COUNTRIES AND ITS APPLICATION IN RUSSIA

Approaches to the formation of the value of objects of taxation of real estate of individuals in foreign countries and the establishment of tax rates have been examined. An analysis of tax revenues on real estate of individuals in highly developed countries has been carried out. General trends in property taxation of individuals have been identified. Basic provisions, on which modern systems of real estate taxation of individuals are based, have been formulated. Problems of real property taxation in Russia have been identified. Ways of determining the tax base taking into account the world experience and Russian reality have been proposed. Proposals for the application of tax rates and the implementation of the principle of justice have been elaborated

Features of financial analysis in the environmental organization LLC «LEMVA»

This article is devoted to the peculiarities of financial analysis in an environmental organization. For effective financial analysis of a particular enterprise, it is relevant and necessary to assess the specifics of its activities, which affects the specifics of financial analysis. The purpose of the research in the article is to develop a methodology for financial analysis of an environmental enterprise, taking into account the specifics of its activities, for which both general scientific and private indicators of such an assessment were used. The tasks solved in the article include: determining the factors that define the features of the financial analysis of an enterprise in the environmental sector, developing and testing the author’s algorithm for the financial analysis of the enterprise, identifying the problems of the financial situation of the company and developing recommendations for conducting a qualitative financial analysis of an environmental enterprise. To achieve the set goals and objectives, the following methods were applied: of formalization, observation, statistical and dynamic comparative analysis, and economic experiment. The result of such a study was the determination of the features of the financial analysis of an enterprise in a particular industry (using the example of the environmental company LLC «LEMVA»). As a result of the analysis of the factors influencing the assessment of the activities of an environmental enterprise, the features of such an analysis are determined, the directions that should be paid special attention to when conducting it are highlighted

Modernization of tax control in the context of digitalization of the economy

Actual problems of modernization of tax control have been considered and proposals aimed at the development of tax administration in the context of digitalization of the economy have been formed. The risks of using big data in the tax sphere have been determined, the conclusion about the need for state regulation of the use of Big Data technology has been made. The purpose of the article is to substantiate the key areas of tax control modernization through the use of modern digital technologies, as well as to develop practical proposals for their implementation. Methods of system approach, analysis and synthesis, as well as abstraction and generalization have been used. It has been concluded about the need to develop legislation in the field of digitalization of the economy, state regulation of the use of big data technology, ensuring reliable database security and protection ofprivacy, as well as the creation of software for identifying transactions