43 research outputs found
The impact of government regulation on the Russian competitiveness within global βgreenβ economy in conditions of sanctions
The aim of this paper is the study of the impact of state tax regulation on the competitiveness level of the Russian economy taking into account the development of βgreenβ initiatives in the current conditions of sanctions pressure. This research includes the analysis of current positions of key countries promoting the initiative of βgreenβ economy at the global level, and key beneficiaries of implemented mechanism are considered. Additionally, the situation in the Russian economy has been outlined within the global βgreenβ economy with suggestions of the most efficient position for the national economy within the current situation. Moreover, this research includes the analysis of βgreenβ economy concept development, its promotion and implementation by countries with the usage of different indicators for results measuring of economies by global βgreenβ rankings
INTERNATIONAL AND RUSSIAN EXPERIENCE OF INTERACTION BETWEEN AUDITING AND TAX ACCOUNTING
International and Russian experiences in the interaction of auditing and tax accounting have been studied. The differences between two accounting models, applying in various countries, have been analysed. The main characteristics of tax (continental) and proprietary (anglo-saxon) accounting models have been given. The analysis of two models of auditing and tax accounting has been carried out. The features of the Russian system of auditing and tax accounting have been considered. The main differences of auditing and tax accounting, using in the Russian Federation, have been analysed. The recommendations on improving the interaction of auditing and tax accounting, taking into account international practice in this area, have been given. It has been concluded about the influence of world experience on improving the Russian system of auditing and tax accounting
ΠΡΠ»Π°ΠΌΡΠΊΠΈΠΉ ΡΠ°ΠΊΡΠΎΡ Π² Π°Π½ΡΠΈΠΈΠ½Π΄ΠΈΠΉΡΠΊΠΎΠΉ ΡΠΈΡΠΎΡΠΈΠΊΠ΅ Π°ΡΠΌΠΈΠΈ ΠΠ°ΠΊΠΈΡΡΠ°Π½Π°
The article analyses the specifics of the appeal to the Islamic factor in Pakistan to justify the conflict with India. Long-lasting confrontation between the two countries contributed to the cultivation of an enemy image of India by the Pakistan military, that was built mostly on the opposition of Muslims and Hindus, the incompatibility of their mentality and value systems. Thus, due to the policy of the military regimes, a religious motive became an inseparable part of the Indian-Pakistani confrontation. At the same time, for the Pakistani military personnel who joined the service under the colonial government hostile attitude towards India and the Hindu population was not typical. Such events as partition of British India and the colonial armed forces on the religious basis, the clashes between Muslims, Hindus and Sikhs, and the first Indo-Pakistani war contributed to the fact that Pakistani Muslim offi cers began to distrust Hindus. Subsequent generations of military personnel showed open hostility towards the Hindus, that contributed to the perception of the conflict with India in the spirit of the βclash of civilizationsβ. Justifi cation for the struggle in Kashmir is an important indicator of this, as it is depicted as protection of the Muslim brothers from the Hindu rule. Since Islam is positioned as a fundamental doctrine in Pakistan, these views on the confl ict have become an integral part of the ideology in general.Π ΡΡΠ°ΡΡΠ΅ ΡΠ°ΡΡΠΌΠ°ΡΡΠΈΠ²Π°Π΅ΡΡΡ ΡΠΏΠ΅ΡΠΈΡΠΈΠΊΠ° ΠΈΡΠΏΠΎΠ»ΡΠ·ΠΎΠ²Π°Π½ΠΈΡ Π² ΠΠ°ΠΊΠΈΡΡΠ°Π½Π΅ ΠΈΡΠ»Π°ΠΌΡΠΊΠΎΠ³ΠΎ ΡΠ°ΠΊΡΠΎΡΠ° Π΄Π»Ρ ΠΎΠ±ΠΎΡΠ½ΠΎΠ²Π°Π½ΠΈΡ ΠΊΠΎΠ½ΡΠ»ΠΈΠΊΡΠ° Ρ ΠΠ½Π΄ΠΈΠ΅ΠΉ. Π Π°Π·Π½ΠΎΠ³Π»Π°ΡΠΈΡ ΠΌΠ΅ΠΆΠ΄Ρ Π΄Π²ΡΠΌΡ ΡΡΡΠ°Π½Π°ΠΌΠΈ ΡΠΏΠΎΡΠΎΠ±ΡΡΠ²ΠΎΠ²Π°Π»ΠΈ ΠΊΡΠ»ΡΡΠΈΠ²ΠΈΡΠΎΠ²Π°Π½ΠΈΡ Π²ΠΎΠ΅Π½Π½ΡΠΌΠΈ ΡΠ΅ΠΆΠΈΠΌΠ°ΠΌΠΈ ΠΠ°ΠΊΠΈΡΡΠ°Π½Π° Π½Π° ΠΎΡΠ½ΠΎΠ²Π΅ ΠΏΡΠΎΡΠΈΠ²ΠΎΠΏΠΎΡΡΠ°Π²Π»Π΅Π½ΠΈΡ ΠΌΡΡΡΠ»ΡΠΌΠ°Π½ ΠΈ ΠΈΠ½Π΄ΡΡΠΎΠ² Π½Π΅ΡΠΎΠ²ΠΌΠ΅ΡΡΠΈΠΌΠΎΡΡΠΈ ΠΈΡ
ΠΌΠ΅Π½ΡΠ°Π»ΠΈΡΠ΅ΡΠ° ΠΈ ΡΠΈΡΡΠ΅ΠΌ ΡΠ΅Π½Π½ΠΎΡΡΠ΅ΠΉ, Π²ΡΠ°ΠΆΠ΅ΡΠΊΠΎΠ³ΠΎ ΠΎΠ±ΡΠ°Π·Π° ΠΠ½Π΄ΠΈΠΈ. Π ΠΈΡΠΎΠ³Π΅ Ρ ΠΏΠΎΠ΄Π°ΡΠΈ Π°ΡΠΌΠΈΠΈ ΡΡΡΠΎΡΠ²ΡΠ΅ΠΉΡΡ ΡΠ΅ΡΡΠΎΠΉ ΠΈΠ½Π΄ΠΈΠΉΡΠΊΠΎ-ΠΏΠ°ΠΊΠΈΡΡΠ°Π½ΡΠΊΠΎΠ³ΠΎ ΠΏΡΠΎΡΠΈΠ²ΠΎΡΡΠΎΡΠ½ΠΈΡ ΡΡΠ°Π» ΡΠ΅Π»ΠΈΠ³ΠΈΠΎΠ·Π½ΡΠΉ ΠΌΠΎΡΠΈΠ². ΠΠ·Π½Π°ΡΠ°Π»ΡΠ½ΠΎ Π΄Π»Ρ ΠΏΠ°ΠΊΠΈΡΡΠ°Π½ΡΠΊΠΈΡ
Π²ΠΎΠ΅Π½Π½ΡΡ
, ΠΏΠΎΡΡΡΠΏΠΈΠ²ΡΠΈΡ
Π½Π° ΡΠ»ΡΠΆΠ±Ρ ΠΏΡΠΈ ΠΊΠΎΠ»ΠΎΠ½ΠΈΠ°Π»ΡΠ½ΠΎΠΉ Π²Π»Π°ΡΡΠΈ, Π²ΡΠ°ΠΆΠ΄Π° ΠΊ ΠΠ½Π΄ΠΈΠΈ ΠΈ ΠΈΠ½Π΄ΡΡΡΠΊΠΎΠΌΡ Π½Π°ΡΠ΅Π»Π΅Π½ΠΈΡ Π±ΡΠ»Π° Π½Π΅Ρ
Π°ΡΠ°ΠΊΡΠ΅ΡΠ½Π°. ΠΠ΄Π½Π°ΠΊΠΎ ΡΠ°ΠΊΠΈΠ΅ ΡΠΎΠ±ΡΡΠΈΡ, ΠΊΠ°ΠΊ ΡΠ°Π·Π΄Π΅Π» ΡΠ΅ΡΡΠΈΡΠΎΡΠΈΠΈ ΠΡΠΈΡΠ°Π½ΡΠΊΠΎΠΉ ΠΠ½Π΄ΠΈΠΈ ΠΈ Π²ΠΎΠΎΡΡΠΆΠ΅Π½Π½ΡΡ
ΡΠΈΠ» ΠΏΠΎ ΡΠ΅Π»ΠΈΠ³ΠΈΠΎΠ·Π½ΠΎΠΌΡ ΠΏΡΠΈΠ·Π½Π°ΠΊΡ, ΠΏΠΎΡΠ»Π΅Π΄ΠΎΠ²Π°Π²ΡΠΈΠ΅ Π·Π°ΡΠ΅ΠΌ ΡΡΠΎΠ»ΠΊΠ½ΠΎΠ²Π΅Π½ΠΈΡ ΠΌΠ΅ΠΆΠ΄Ρ ΠΌΡΡΡΠ»ΡΠΌΠ°Π½Π°ΠΌΠΈ, ΠΈΠ½Π΄ΡΡΠ°ΠΌΠΈ ΠΈ ΡΠΈΠΊΡ
Π°ΠΌΠΈ, ΠΏΠ΅ΡΠ²Π°Ρ ΠΠ½Π΄ΠΈΠΉΡΠΊΠΎ-ΠΏΠ°ΠΊΠΈΡΡΠ°Π½ΡΠΊΠ°Ρ Π²ΠΎΠΉ Π½Π° ΡΠΏΠΎΡΠΎΠ±ΡΡΠ²ΠΎΠ²Π°Π»ΠΈ ΠΏΠΎΡΠ²Π»Π΅Π½ΠΈΡ Ρ ΠΏΠ°ΠΊΠΈΡΡΠ°Π½ΡΠΊΠΈΡ
ΠΎΡΠΈΡΠ΅ΡΠΎΠ²-ΠΌΡΡΡΠ»ΡΠΌΠ°Π½ Π½Π΅Π΄ΠΎΠ²Π΅ΡΠΈΡ ΠΊ ΠΈΠ½Π΄ΡΡΠ°ΠΌ. ΠΠ»Π°Π²Π½ΠΎΠΉ ΠΎΡΠΎΠ±Π΅Π½Π½ΠΎΡΡΡΡ ΠΏΠΎΡΠ»Π΅Π΄ΡΡΡΠΈΡ
ΠΏΠΎΠΊΠΎΠ»Π΅Π½ΠΈΠΉ Π²ΠΎΠ΅Π½Π½ΠΎΡΠ»ΡΠΆΠ°ΡΠΈΡ
ΡΡΠ°Π»Π° ΠΎΡΠΊΡΡΡΠ°Ρ Π²ΡΠ°ΠΆΠ΄Π΅Π±Π½ΠΎΡΡΡ ΠΏΠΎ ΠΎΡΠ½ΠΎΡΠ΅Π½ΠΈΡ ΠΊ ΠΏΠΎΡΠ»Π΅Π΄ΠΎΠ²Π°ΡΠ΅Π»ΡΠΌ ΠΈΠ½Π΄ΡΠΈΠ·ΠΌΠ° ΠΈ Π²ΠΎΡΠΏΡΠΈΡΡΠΈΠ΅ ΠΊΠΎΠ½ΡΠ»ΠΈΠΊΡΠ° Ρ ΠΠ½Π΄ΠΈΠ΅ΠΉ Π² Π΄ΡΡ
Π΅ Β«ΡΡΠΎΠ»ΠΊΠ½ΠΎΠ²Π΅Π½ΠΈΡ ΡΠΈΠ²ΠΈΠ»ΠΈΠ·Π°ΡΠΈΠΉΒ». ΠΠ°Π³Π»ΡΠ΄Π½ΠΎΠ΅ ΠΏΠΎΠ΄ΡΠ²Π΅ΡΠΆΠ΄Π΅Π½ΠΈΠ΅ ΡΠΎΠΌΡ βΒ ΠΎΠ±ΠΎΡΠ½ΠΎΠ²Π°Π½ΠΈΠ΅ Π±ΠΎΡΡΠ±Ρ Π·Π° ΠΠ°ΡΠΌΠΈΡ, ΠΊΠΎΡΠΎΡΠ°Ρ ΠΏΡΠ΅ΠΏΠΎΠ΄Π½ΠΎΡΠΈΡΡΡ ΠΊΠ°ΠΊ Π·Π°ΡΠΈΡΠ° Π±ΡΠ°ΡΡΠ΅Π²-ΠΌΡΡΡΠ»ΡΠΌΠ°Π½ ΠΎΡ ΠΈΠ½Π΄ΡΡΡΠΊΠΎΠ³ΠΎ ΠΏΡΠ°Π²Π»Π΅Π½ΠΈΡ. ΠΠΎΡΠΊΠΎΠ»ΡΠΊΡ Π² ΠΠ°ΠΊΠΈΡΡΠ°Π½Π΅ ΠΎΡΠ½ΠΎΠ²ΠΎΠΎΠ±ΡΠ°Π·ΡΡΡΠΈΠΌ ΡΠ»Π΅ΠΌΠ΅Π½ΡΠΎΠΌ Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²Π΅Π½Π½ΠΎΡΡΠΈ ΡΠ²Π»ΡΠ΅ΡΡΡ ΠΈΡΠ»Π°ΠΌ, ΡΠΊΠ°Π·Π°Π½Π½ΡΠ΅ ΡΡΡΠ°Π½ΠΎΠ²ΠΊΠΈ ΡΡΠ°Π»ΠΈ Π½Π΅ΠΎΡΡΠ΅ΠΌΠ»Π΅ΠΌΠΎΠΉ ΡΠΎΡΡΠ°Π²Π»ΡΡΡΠ΅ΠΉ Π½Π°ΡΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠΉ ΠΈΠ΄Π΅ΠΎΠ»ΠΎΠ³ΠΈΠΈ
ΠΠΎΡΡΠ΄Π°ΡΡΡΠ²Π΅Π½Π½ΠΎΠ΅ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠ΅ ΡΠ΅Π³ΡΠ»ΠΈΡΠΎΠ²Π°Π½ΠΈΠ΅ Π² ΡΠ΅Π»ΡΡΠΊΠΎΠΌ Ρ ΠΎΠ·ΡΠΉΡΡΠ²Π΅ Π² ΡΡΠ»ΠΎΠ²ΠΈΡΡ ΠΏΠΎΠ»ΠΈΡΠΈΠΊΠΈ ΠΈΠΌΠΏΠΎΡΡΠΎΠ·Π°ΠΌΠ΅ΡΠ΅Π½ΠΈΡ
The relevance of the research is defined by the promotion of food security improvement for Russia and the importance of government regulation in this process. The purpose of the paper is the hypothesis verification on the positive impact of the revealed methods in the government tax regulation on the national agricultural industry development in conditions of import substitution policy with further increase of food security level in the country. The task of the paper is the analysis of government regulation methods for the development of agricultural sector. Key methods of the research are the collection and analysis of statistical data, their comparative analysis, the study of normative data base in tax regulation of agricultural sector and other documents related to the food security of the country. Authors analyze the dependence of national agricultural industry on import components. Based on that the main problems of food security in the country are revealed including the low seed fund, the lack of breeding stock, the lack of veterinarian vaccines and other medicine, weak investments in fixed capital and productive capacity, the lack of research institutes and laboratories in this sector of economy. In accordance with these reasons, authors consider the tools of government regulation in the agricultural sector of economy including the tax stimulation, grants and subsidies, preferential loans and other mechanisms, which could support the effective development of national agricultural complex. The analysis of statistical data by Federal Tax Service of Russia has indicated the effectiveness of government tax stimulation of agricultural producers, which is proved by the growth of tax revenue from this category of taxpayers, despite their decrease. Researchers indicate the development of government tax regulation measures by targeted use of tax tools for the target of a decrease in the loss of tax revenue and increase investments in fixed capital in the agricultural sector.ΠΠΊΡΡΠ°Π»ΡΠ½ΠΎΡΡΡ ΠΈΡΡΠ»Π΅Π΄ΠΎΠ²Π°Π½ΠΈΡ ΠΎΠΏΡΠ΅Π΄Π΅Π»ΡΠ΅ΡΡΡ Π½Π΅ΠΎΠ±Ρ
ΠΎΠ΄ΠΈΠΌΠΎΡΡΡΡ ΡΠΊΡΠ΅ΠΏΠ»Π΅Π½ΠΈΡ ΠΏΡΠΎΠ΄ΠΎΠ²ΠΎΠ»ΡΡΡΠ²Π΅Π½Π½ΠΎΠΉ Π±Π΅Π·ΠΎΠΏΠ°ΡΠ½ΠΎΡΡΠΈ Π ΠΎΡΡΠΈΠΉΡΠΊΠΎΠΉ Π€Π΅Π΄Π΅ΡΠ°ΡΠΈΠΈ ΠΈ Π·Π½Π°ΡΠΈΠΌΠΎΡΡΡΡ Π² ΡΡΠΎΠΌ ΠΏΡΠΎΡΠ΅ΡΡΠ΅ Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²Π΅Π½Π½ΠΎΠ³ΠΎ ΡΠ΅Π³ΡΠ»ΠΈΡΠΎΠ²Π°Π½ΠΈΡ. Π¦Π΅Π»Ρ ΡΠ°Π±ΠΎΡΡ β ΠΏΡΠΎΠ²Π΅ΡΠΊΠ° Π³ΠΈΠΏΠΎΡΠ΅Π·Ρ ΠΎ ΠΏΠΎΠ»ΠΎΠΆΠΈΡΠ΅Π»ΡΠ½ΠΎΠΌ Π²Π»ΠΈΡΠ½ΠΈΠΈ Π²ΡΡΠ²Π»Π΅Π½Π½ΡΡ
ΠΌΠ΅ΡΠΎΠ΄ΠΎΠ² Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²Π΅Π½Π½ΠΎΠ³ΠΎ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠ³ΠΎ ΡΠ΅Π³ΡΠ»ΠΈΡΠΎΠ²Π°Π½ΠΈΡ Π½Π° ΡΠ°Π·Π²ΠΈΡΠΈΠ΅ ΠΎΡΠ΅ΡΠ΅ΡΡΠ²Π΅Π½Π½ΠΎΠ³ΠΎ ΡΠ΅Π»ΡΡΠΊΠΎΠ³ΠΎ Ρ
ΠΎΠ·ΡΠΉΡΡΠ²Π° Π² ΡΡΠ»ΠΎΠ²ΠΈΡΡ
ΠΏΠΎΠ»ΠΈΡΠΈΠΊΠΈ ΠΈΠΌΠΏΠΎΡΡΠΎΠ·Π°ΠΌΠ΅ΡΠ΅Π½ΠΈΡ Ρ ΠΏΠΎΡΠ»Π΅Π΄ΡΡΡΠΈΠΌ ΠΏΠΎΠ²ΡΡΠ΅Π½ΠΈΠ΅ΠΌ ΡΡΠΎΠ²Π½Ρ ΠΏΡΠΎΠ΄ΠΎΠ²ΠΎΠ»ΡΡΡΠ²Π΅Π½Π½ΠΎΠΉ Π±Π΅Π·ΠΎΠΏΠ°ΡΠ½ΠΎΡΡΠΈ ΡΡΡΠ°Π½Ρ. ΠΠ°Π΄Π°ΡΠ΅ΠΉ Π΄Π°Π½Π½ΠΎΠ³ΠΎ ΠΈΡΡΠ»Π΅Π΄ΠΎΠ²Π°Π½ΠΈΡ ΡΠ²Π»ΡΠ΅ΡΡΡ Π°Π½Π°Π»ΠΈΠ· ΠΌΠ΅ΡΠΎΠ΄ΠΎΠ² Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²Π΅Π½Π½ΠΎΠ³ΠΎ ΡΠ΅Π³ΡΠ»ΠΈΡΠΎΠ²Π°Π½ΠΈΡ Π½Π° ΡΠ°Π·Π²ΠΈΡΠΈΠ΅ ΡΠ΅Π»ΡΡΠΊΠΎΠ³ΠΎ Ρ
ΠΎΠ·ΡΠΉΡΡΠ²Π°. ΠΡΠ½ΠΎΠ²Π½ΡΠ΅ ΠΌΠ΅ΡΠΎΠ΄Ρ, ΠΈΡΠΏΠΎΠ»ΡΠ·ΡΠ΅ΠΌΡΠ΅ Π² Π΄Π°Π½Π½ΠΎΠΌ ΠΈΡΡΠ»Π΅Π΄ΠΎΠ²Π°Π½ΠΈΠΈ, Π²ΠΊΠ»ΡΡΠ°ΡΡ Π² ΡΠ΅Π±Ρ ΡΠ±ΠΎΡ ΠΈ ΠΎΠ±ΡΠ°Π±ΠΎΡΠΊΡ ΡΡΠ°ΡΠΈΡΡΠΈΡΠ΅ΡΠΊΠΈΡ
Π΄Π°Π½Π½ΡΡ
, ΠΈΡ
ΡΡΠ°Π²Π½ΠΈΡΠ΅Π»ΡΠ½ΡΠΉ Π°Π½Π°Π»ΠΈΠ·, ΠΈΠ·ΡΡΠ΅Π½ΠΈΠ΅ Π½ΠΎΡΠΌΠ°ΡΠΈΠ²Π½ΠΎΠΉ Π±Π°Π·Ρ ΠΏΠΎ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΌΡ ΡΠ΅Π³ΡΠ»ΠΈΡΠΎΠ²Π°Π½ΠΈΡ Π°Π³ΡΠΎΠΏΡΠΎΠΌΡΡΠ»Π΅Π½Π½ΠΎΠ³ΠΎ ΡΠ΅ΠΊΡΠΎΡΠ° ΠΈ Π΄ΡΡΠ³ΠΈΡ
Π΄ΠΎΠΊΡΠΌΠ΅Π½ΡΠΎΠ², ΡΠ²ΡΠ·Π°Π½Π½ΡΡ
Ρ ΠΏΡΠΎΠ΄ΠΎΠ²ΠΎΠ»ΡΡΡΠ²Π΅Π½Π½ΠΎΠΉ Π±Π΅Π·ΠΎΠΏΠ°ΡΠ½ΠΎΡΡΡΡ ΡΡΡΠ°Π½Ρ. ΠΡΠΎΠ°Π½Π°Π»ΠΈΠ·ΠΈΡΠΎΠ²Π°Π½Π° Π·Π°Π²ΠΈΡΠΈΠΌΠΎΡΡΡ ΠΎΡΠ΅ΡΠ΅ΡΡΠ²Π΅Π½Π½ΠΎΠ³ΠΎ ΡΠ΅Π»ΡΡΠΊΠΎΠ³ΠΎ Ρ
ΠΎΠ·ΡΠΉΡΡΠ²Π° ΠΎΡ ΡΠ°Π·Π»ΠΈΡΠ½ΡΡ
ΠΏΠΎΡΡΠ°Π²ΠΎΠΊ ΠΈΠΌΠΏΠΎΡΡΠ½ΠΎΠ³ΠΎ ΠΏΡΠΎΠΈΡΡ
ΠΎΠΆΠ΄Π΅Π½ΠΈΡ. ΠΠ° ΠΎΡΠ½ΠΎΠ²Π΅ Π΄Π°Π½Π½ΠΎΠ³ΠΎ Π°Π½Π°Π»ΠΈΠ·Π° Π²ΡΡΠ²Π»Π΅Π½Ρ ΠΎΡΠ½ΠΎΠ²Π½ΡΠ΅ ΠΏΡΠΎΠ±Π»Π΅ΠΌΡ ΠΏΡΠΎΠ΄ΠΎΠ²ΠΎΠ»ΡΡΡΠ²Π΅Π½Π½ΠΎΠΉ Π±Π΅Π·ΠΎΠΏΠ°ΡΠ½ΠΎΡΡΠΈ ΡΡΡΠ°Π½Ρ, Π²ΠΊΠ»ΡΡΠ°Ρ Π½ΠΈΠ·ΠΊΠΈΠΉ ΡΠ΅ΠΌΠ΅Π½Π½ΠΎΠΉ ΡΠΎΠ½Π΄ ΡΠ΅Π»ΡΡΠΊΠΎΠ³ΠΎ Ρ
ΠΎΠ·ΡΠΉΡΡΠ²Π°, Π½Π΅Π΄ΠΎΡΡΠ°ΡΠΎΠΊ ΡΠ°Π·Π²ΠΈΡΠΈΡ ΠΏΠ»Π΅ΠΌΠ΅Π½Π½ΠΎΠ³ΠΎ ΡΠΊΠΎΡΠ°, Π½Π΅Π΄ΠΎΡΡΠ°ΡΠΎΠΊ Π²Π΅ΡΠ΅ΡΠΈΠ½Π°ΡΠ½ΡΡ
Π²Π°ΠΊΡΠΈΠ½ ΠΈ Π΄ΡΡΠ³ΠΈΡ
Π»Π΅ΠΊΠ°ΡΡΡΠ², ΡΠ»Π°Π±ΡΠ΅ ΠΈΠ½Π²Π΅ΡΡΠΈΡΠΈΠΈ Π² ΠΎΡΠ½ΠΎΠ²Π½ΠΎΠΉ ΠΊΠ°ΠΏΠΈΡΠ°Π» ΠΈ ΠΏΡΠΎΠΈΠ·Π²ΠΎΠ΄ΡΡΠ²Π΅Π½Π½ΡΠ΅ ΠΌΠΎΡΠ½ΠΎΡΡΠΈ Π² ΠΎΠ±Π»Π°ΡΡΠΈ ΡΠ΅Π»ΡΡΠΊΠΎΠ³ΠΎ Ρ
ΠΎΠ·ΡΠΉΡΡΠ²Π°, Π° ΡΠ°ΠΊΠΆΠ΅ Π½Π΅Π΄ΠΎΡΡΠ°ΡΠΎΠΊ Π½Π°ΡΡΠ½ΠΎ-ΠΈΡΡΠ»Π΅Π΄ΠΎΠ²Π°ΡΠ΅Π»ΡΡΠΊΠΈΡ
ΠΈΠ½ΡΡΠΈΡΡΡΠΎΠ² ΠΈ Π»Π°Π±ΠΎΡΠ°ΡΠΎΡΠΈΠΉ Π² Π΄Π°Π½Π½ΠΎΠΌ ΡΠ΅ΠΊΡΠΎΡΠ΅ ΡΠΊΠΎΠ½ΠΎΠΌΠΈΠΊΠΈ. Π ΡΠΎΠΎΡΠ²Π΅ΡΡΡΠ²ΠΈΠΈ Ρ ΡΠΊΠ°Π·Π°Π½Π½ΡΠΌΠΈ ΠΏΡΠΈΡΠΈΠ½Π°ΠΌΠΈ Π°Π²ΡΠΎΡΡ ΡΠ°ΡΡΠΌΠ°ΡΡΠΈΠ²Π°ΡΡ ΠΈΠ½ΡΡΡΡΠΌΠ΅Π½ΡΡ Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²Π΅Π½Π½ΠΎΠ³ΠΎ ΡΠ΅Π³ΡΠ»ΠΈΡΠΎΠ²Π°Π½ΠΈΡ ΡΠ΅Π»ΡΡΠΊΠΎΡ
ΠΎΠ·ΡΠΉΡΡΠ²Π΅Π½Π½ΠΎΠ³ΠΎ ΡΠ΅ΠΊΡΠΎΡΠ° ΡΠΊΠΎΠ½ΠΎΠΌΠΈΠΊΠΈ, Π²ΠΊΠ»ΡΡΠ°Ρ, Π² ΡΠΎΠΌ ΡΠΈΡΠ»Π΅, Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠ΅ ΡΡΠΈΠΌΡΠ»ΠΈΡΠΎΠ²Π°Π½ΠΈΠ΅, Π³ΡΠ°Π½ΡΡ ΠΈ ΡΡΠ±ΡΠΈΠ΄ΠΈΠΈ, Π»ΡΠ³ΠΎΡΠ½ΠΎΠ΅ ΠΊΡΠ΅Π΄ΠΈΡΠΎΠ²Π°Π½ΠΈΠ΅ ΠΈ Π΄ΡΡΠ³ΠΈΠ΅ ΠΌΠ΅Ρ
Π°Π½ΠΈΠ·ΠΌΡ, ΠΊΠΎΡΠΎΡΡΠ΅ ΡΠΏΠΎΡΠΎΠ±ΡΡΠ²ΠΎΠ²Π°Π»ΠΈ Π±Ρ ΡΡΡΠ΅ΠΊΡΠΈΠ²Π½ΠΎΠΌΡ ΡΠ°Π·Π²ΠΈΡΠΈΡ ΠΎΡΠ΅ΡΠ΅ΡΡΠ²Π΅Π½Π½ΠΎΠ³ΠΎ Π°Π³ΡΠΎΠΏΡΠΎΠΌΡΡΠ»Π΅Π½Π½ΠΎΠ³ΠΎ ΠΊΠΎΠΌΠΏΠ»Π΅ΠΊΡΠ°. ΠΠ½Π°Π»ΠΈΠ· ΡΡΠ°ΡΠΈΡΡΠΈΡΠ΅ΡΠΊΠΈΡ
Π΄Π°Π½Π½ΡΡ
Π€Π΅Π΄Π΅ΡΠ°Π»ΡΠ½ΠΎΠΉ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΡΠ»ΡΠΆΠ±Ρ Π ΠΎΡΡΠΈΠΈ ΠΏΠΎΠΊΠ°Π·Π°Π» Π΄Π΅ΠΉΡΡΠ²Π΅Π½Π½ΠΎΡΡΡ ΠΌΠ΅Ρ Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²Π΅Π½Π½ΠΎΠ³ΠΎ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠ³ΠΎ ΡΡΠΈΠΌΡΠ»ΠΈΡΠΎΠ²Π°Π½ΠΈΡ ΡΠ΅Π»ΡΡΠΊΠΎΡ
ΠΎΠ·ΡΠΉΡΡΠ²Π΅Π½Π½ΡΡ
ΡΠΎΠ²Π°ΡΠΎΠΏΡΠΎΠΈΠ·Π²ΠΎΠ΄ΠΈΡΠ΅Π»Π΅ΠΉ, ΡΡΠΎ ΠΏΠΎΠ΄ΡΠ²Π΅ΡΠΆΠ΄Π°Π΅ΡΡΡ ΡΠΎΡΡΠΎΠΌ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΡΡ
ΠΏΠΎΡΡΡΠΏΠ»Π΅Π½ΠΈΠΉ ΠΎΡ ΡΡΠΎΠΉ ΠΊΠ°ΡΠ΅Π³ΠΎΡΠΈΠΈ Π½Π°Π»ΠΎΠ³ΠΎΠΏΠ»Π°ΡΠ΅Π»ΡΡΠΈΠΊΠΎΠ², Π½Π΅ΡΠΌΠΎΡΡΡ Π½Π° ΡΠΎΠΊΡΠ°ΡΠ΅Π½ΠΈΠ΅ ΠΈΡ
ΠΊΠΎΠ»ΠΈΡΠ΅ΡΡΠ²Π°. Π Π°Π·Π²ΠΈΡΠΈΠ΅ ΠΌΠ΅Ρ Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²Π΅Π½Π½ΠΎΠ³ΠΎ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠ³ΠΎ ΡΠ΅Π³ΡΠ»ΠΈΡΠΎΠ²Π°Π½ΠΈΡ Π°Π²ΡΠΎΡΡ Π²ΠΈΠ΄ΡΡ Π² Π±ΠΎΠ»Π΅Π΅ ΡΠΎΡΠ΅ΡΠ½ΠΎΠΌ ΠΈΡΠΏΠΎΠ»ΡΠ·ΠΎΠ²Π°Π½ΠΈΠΈ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΡΡ
ΠΈΠ½ΡΡΡΡΠΌΠ΅Π½ΡΠΎΠ², ΡΡΠΎ ΠΏΠΎΠ·Π²ΠΎΠ»ΠΈΡ ΡΠΎΠΊΡΠ°ΡΠΈΡΡ Π²ΡΠΏΠ°Π΄Π°ΡΡΠΈΠ΅ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΡΠ΅ Π΄ΠΎΡ
ΠΎΠ΄Ρ Π±ΡΠ΄ΠΆΠ΅ΡΠ° ΠΈ ΡΠ²Π΅Π»ΠΈΡΠΈΡΡ ΠΈΠ½Π²Π΅ΡΡΠΈΡΠΈΠΈ Π² ΠΎΡΠ½ΠΎΠ²Π½ΠΎΠΉ ΠΊΠ°ΠΏΠΈΡΠ°Π» Π² Π°Π³ΡΠΎΠΏΡΠΎΠΌΡΡΠ»Π΅Π½Π½ΠΎΠΌ ΠΊΠΎΠΌΠΏΠ»Π΅ΠΊΡΠ΅
Π€ΠΈΠ½Π°Π½ΡΠΎΠ²Π°Ρ ΠΏΠΎΠ»ΠΈΡΠΈΠΊΠ° Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²Π΅Π½Π½ΠΎΠΉ ΠΏΠΎΠ΄Π΄Π΅ΡΠΆΠΊΠΈ ΠΎΡΡΠ°ΡΠ»ΠΈ ΠΌΠΈΠΊΡΠΎΡΠ»Π΅ΠΊΡΡΠΎΠ½ΠΈΠΊΠΈ Π² Π ΠΎΡΡΠΈΠΈ Π² ΡΡΠ»ΠΎΠ²ΠΈΡΡ ΡΠ°Π½ΠΊΡΠΈΠΉ
The relevance of this study is determined by the need to develop the domestic semiconductors industry in Russia, taking into account the negative effects both internal and external.The purpose of this paper is to test the hypothesis of the positive impact of the methods used by the state of financial support of domestic companies to acquire advanced technologies in a specific area in the context of a lack of funding and the significant lag of the national semiconductor industry in the worldβs leading countries.The target of this study is the analysis of possible tools of state support, including subsidies and grants, and methods of their application for the creation of competitive industry of domestic semiconductor production.The key methods used in this study include the collection and processing of statistical data, their comparative analysis, as well as the elaboration of the regulatory framework on tax regulation in this sector of the economy.The main methods applied in this study are data collection and processing, comparative analysis, and the development of a regulatory framework for tax regulation in this sector of the economy. The authors analyzed the semiconductors industry in the world, including the production of microprocessors and other semiconductor components. The situation in countries such as China, USA, Japan, Europe, Taiwan, India and Russia is discussed in more detail. The main problems with semiconductor industry development in Russia have been revealed. Additionally, researchers have evaluated and outlined fields of federal budget spendings in the industry in the period of years 2022 and 2025.The scientific novelty of this paper is to identify the relationship between the measures of state tax incentives provided to the radio-electronic industry and macroeconomic indicators. Based on that authors have developed evaluation criteria of the relevance and efficiency of fiscal preferences for the analyzed industry which is considered as the result of research.It concluded that the stateβs initiatives to promote the radio-electronics industry might provide Russia a chance to catch up to the worldβs leading countries in this industry.ΠΠΊΡΡΠ°Π»ΡΠ½ΠΎΡΡΡ ΠΈΡΡΠ»Π΅Π΄ΠΎΠ²Π°Π½ΠΈΡ ΠΎΠΏΡΠ΅Π΄Π΅Π»ΡΠ΅ΡΡΡ Π½Π΅ΠΎΠ±Ρ
ΠΎΠ΄ΠΈΠΌΠΎΡΡΡΡ ΡΠ°Π·Π²ΠΈΡΠΈΡ ΠΎΡΠ΅ΡΠ΅ΡΡΠ²Π΅Π½Π½ΠΎΠΉ ΠΎΡΡΠ°ΡΠ»ΠΈ ΠΌΠΈΠΊΡΠΎΡΠ»Π΅ΠΊΡΡΠΎΠ½ΠΈΠΊΠΈ Π² Π ΠΎΡΡΠΈΠΈ Ρ ΡΡΠ΅ΡΠΎΠΌ ΡΠ»ΠΎΠΆΠΈΠ²ΡΠΈΡ
ΡΡ Π½Π΅Π³Π°ΡΠΈΠ²Π½ΡΡ
ΠΊΠ°ΠΊ Π²Π½ΡΡΡΠ΅Π½Π½ΠΈΡ
, ΡΠ°ΠΊ ΠΈ Π²Π½Π΅ΡΠ½ΠΈΡ
ΡΡΡΠ΅ΠΊΡΠΎΠ².Π¦Π΅Π»ΡΡ ΡΠ²Π»ΡΠ΅ΡΡΡ ΠΏΡΠΎΠ²Π΅ΡΠΊΠ° Π³ΠΈΠΏΠΎΡΠ΅Π·Ρ ΠΎ ΠΏΠΎΠ»ΠΎΠΆΠΈΡΠ΅Π»ΡΠ½ΠΎΠΌ Π²Π»ΠΈΡΠ½ΠΈΠΈ ΠΈΡΠΏΠΎΠ»ΡΠ·ΡΠ΅ΠΌΡΡ
Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²ΠΎΠΌ ΠΌΠ΅ΡΠΎΠ΄ΠΎΠ² ΡΠΈΠ½Π°Π½ΡΠΎΠ²ΠΎΠΉ ΠΏΠΎΠ΄Π΄Π΅ΡΠΆΠΊΠΈ ΠΎΡΠ΅ΡΠ΅ΡΡΠ²Π΅Π½Π½ΡΡ
ΠΊΠΎΠΌΠΏΠ°Π½ΠΈΠΉ Π΄Π»Ρ ΠΏΠΎΠ»ΡΡΠ΅Π½ΠΈΡ ΠΏΡΠΎΡΡΠ²Π½ΡΡ
ΡΠ΅Ρ
Π½ΠΎΠ»ΠΎΠ³ΠΈΠΉ Π² ΠΊΠΎΠ½ΠΊΡΠ΅ΡΠ½ΠΎΠΉ ΠΎΠ±Π»Π°ΡΡΠΈ Π² ΡΡΠ»ΠΎΠ²ΠΈΡΡ
Π½Π΅Π΄ΠΎΡΡΠ°ΡΠΊΠ° ΡΠΈΠ½Π°Π½ΡΠΈΡΠΎΠ²Π°Π½ΠΈΡ ΠΈ ΡΡΡΠ΅ΡΡΠ²Π΅Π½Π½ΠΎΠ³ΠΎ ΠΎΡΡΡΠ°Π²Π°Π½ΠΈΡ Π½Π°ΡΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠΉ ΠΎΡΡΠ°ΡΠ»ΠΈ ΠΌΠΈΠΊΡΠΎΡΠ»Π΅ΠΊΡΡΠΎΠ½ΠΈΠΊΠΈ ΠΎΡ Π²Π΅Π΄ΡΡΠΈΡ
ΡΡΡΠ°Π½ ΠΌΠΈΡΠ°.ΠΠ°Π΄Π°ΡΠ΅ΠΉ Π΄Π°Π½Π½ΠΎΠ³ΠΎ ΠΈΡΡΠ»Π΅Π΄ΠΎΠ²Π°Π½ΠΈΡ ΡΠ²Π»ΡΠ΅ΡΡΡ Π°Π½Π°Π»ΠΈΠ· Π²ΠΎΠ·ΠΌΠΎΠΆΠ½ΡΡ
ΠΈΠ½ΡΡΡΡΠΌΠ΅Π½ΡΠΎΠ² Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²Π΅Π½Π½ΠΎΠΉ ΠΏΠΎΠ΄Π΄Π΅ΡΠΆΠΊΠΈ, Π²ΠΊΠ»ΡΡΠ°Ρ ΡΡΠ±ΡΠΈΠ΄ΠΈΠΈ ΠΈ Π³ΡΠ°Π½ΡΡ, Π° ΡΠ°ΠΊΠΆΠ΅ ΠΌΠ΅ΡΠΎΠ΄ΠΎΠ² ΠΈΡ
ΠΏΡΠΈΠΌΠ΅Π½Π΅Π½ΠΈΡ Ρ ΡΠ΅Π»ΡΡ ΡΠΎΠ·Π΄Π°Π½ΠΈΡ ΠΊΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠ½ΠΎΠΉ ΠΎΡΡΠ°ΡΠ»ΠΈ ΠΏΡΠΎΠΈΠ·Π²ΠΎΠ΄ΡΡΠ²Π° ΠΎΡΠ΅ΡΠ΅ΡΡΠ²Π΅Π½Π½ΠΎΠΉ ΠΌΠΈΠΊΡΠΎΡΠ»Π΅ΠΊΡΡΠΎΠ½ΠΈΠΊΠΈ.ΠΡΠ½ΠΎΠ²Π½ΡΠ΅ ΠΌΠ΅ΡΠΎΠ΄Ρ, ΠΈΡΠΏΠΎΠ»ΡΠ·ΡΠ΅ΠΌΡΠ΅ Π² Π΄Π°Π½Π½ΠΎΠΌ ΠΈΡΡΠ»Π΅Π΄ΠΎΠ²Π°Π½ΠΈΠΈ, Π²ΠΊΠ»ΡΡΠ°ΡΡ Π² ΡΠ΅Π±Ρ ΡΠ±ΠΎΡ ΠΈ ΠΎΠ±ΡΠ°Π±ΠΎΡΠΊΡ ΡΡΠ°ΡΠΈΡΡΠΈΡΠ΅ΡΠΊΠΈΡ
Π΄Π°Π½Π½ΡΡ
, ΠΈΡ
ΡΡΠ°Π²Π½ΠΈΡΠ΅Π»ΡΠ½ΡΠΉ Π°Π½Π°Π»ΠΈΠ·, Π° ΡΠ°ΠΊΠΆΠ΅ ΠΏΡΠΎΡΠ°Π±ΠΎΡΠΊΡ Π½ΠΎΡΠΌΠ°ΡΠΈΠ²Π½ΠΎΠΉ Π±Π°Π·Ρ ΠΏΠΎ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΌΡ ΡΠ΅Π³ΡΠ»ΠΈΡΠΎΠ²Π°Π½ΠΈΡ Π² Π΄Π°Π½Π½ΠΎΠΌ ΡΠ΅ΠΊΡΠΎΡΠ΅ ΡΠΊΠΎΠ½ΠΎΠΌΠΈΠΊΠΈ. ΠΠ²ΡΠΎΡΡ ΠΏΡΠΎΠ°Π½Π°Π»ΠΈΠ·ΠΈΡΠΎΠ²Π°Π»ΠΈ ΡΠΎΡΡΠΎΡΠ½ΠΈΠ΅ ΠΎΡΡΠ°ΡΠ»ΠΈ ΠΌΠΈΠΊΡΠΎΡΠ»Π΅ΠΊΡΡΠΎΠ½ΠΈΠΊΠΈ Π² ΠΌΠΈΡΠ΅, Π²ΠΊΠ»ΡΡΠ°Ρ ΠΏΡΠΎΠΈΠ·Π²ΠΎΠ΄ΡΡΠ²ΠΎ ΠΌΠΈΠΊΡΠΎΠΏΡΠΎΡΠ΅ΡΡΠΎΡΠΎΠ² ΠΈ Π΄ΡΡΠ³ΠΈΡ
ΠΏΠΎΠ»ΡΠΏΡΠΎΠ²ΠΎΠ΄Π½ΠΈΠΊΠΎΠ²ΡΡ
ΠΊΠΎΠΌΠΏΠΎΠ½Π΅Π½ΡΠΎΠ². ΠΠΎΠ»Π΅Π΅ Π΄Π΅ΡΠ°Π»ΡΠ½ΠΎ ΡΠ°ΡΡΠΌΠΎΡΡΠ΅Π½Π° ΡΠΈΡΡΠ°ΡΠΈΡ Π² ΡΠ°ΠΊΠΈΡ
ΡΡΡΠ°Π½Π°Ρ
, ΠΊΠ°ΠΊ ΠΠΈΡΠ°ΠΉ, Π‘Π¨Π, Π―ΠΏΠΎΠ½ΠΈΡ, ΠΠ²ΡΠΎΠΏΠ°, Π’Π°ΠΉΠ²Π°Π½Ρ, ΠΠ½Π΄ΠΈΡ ΠΈ Π ΠΎΡΡΠΈΡ. ΠΠ° ΠΎΡΠ½ΠΎΠ²Π΅ ΠΏΡΠΎΠ²Π΅Π΄Π΅Π½Π½ΠΎΠ³ΠΎ Π°Π½Π°Π»ΠΈΠ·Π° Π²ΡΡΠ²Π»Π΅Π½Ρ ΠΎΡΠ½ΠΎΠ²Π½ΡΠ΅ ΠΏΡΠΎΠ±Π»Π΅ΠΌΡ ΡΠ°Π·Π²ΠΈΡΠΈΡ ΠΎΡΡΠ°ΡΠ»ΠΈ ΠΌΠΈΠΊΡΠΎΡΠ»Π΅ΠΊΡΡΠΎΠ½ΠΈΠΊΠΈ Π² Π ΠΎΡΡΠΈΠΈ. ΠΠ°Π½Π° ΠΎΡΠ΅Π½ΠΊΠ° ΠΌΠ°ΡΡΡΠ°Π±ΠΎΠ² ΠΈ Π²ΡΡΠ²Π»Π΅Π½Ρ Π½Π°ΠΏΡΠ°Π²Π»Π΅Π½ΠΈΡ ΡΠ°ΡΡ
ΠΎΠ΄ΠΎΠ²Π°Π½ΠΈΡ ΡΡΠ΅Π΄ΡΡΠ² ΡΠ΅Π΄Π΅ΡΠ°Π»ΡΠ½ΠΎΠ³ΠΎ Π±ΡΠ΄ΠΆΠ΅ΡΠ° Π½Π° ΡΠ°Π·Π²ΠΈΡΠΈΠ΅ ΡΠ°Π΄ΠΈΠΎΡΠ»Π΅ΠΊΡΡΠΎΠ½Π½ΠΎΠΉ ΠΏΡΠΎΠΌΡΡΠ»Π΅Π½Π½ΠΎΡΡΠΈ Π² ΠΏΠ΅ΡΠΈΠΎΠ΄ 2022β2025 Π³Π³.ΠΠ°ΡΡΠ½Π°Ρ Π½ΠΎΠ²ΠΈΠ·Π½Π° ΠΏΡΠΎΠ²Π΅Π΄Π΅Π½Π½ΠΎΠ³ΠΎ ΠΈΡΡΠ»Π΅Π΄ΠΎΠ²Π°Π½ΠΈΡ Π·Π°ΠΊΠ»ΡΡΠ°Π΅ΡΡΡ Π² Π²ΡΡΠ²Π»Π΅Π½ΠΈΠΈ Π²Π·Π°ΠΈΠΌΠΎΡΠ²ΡΠ·ΠΈ ΠΌΠ΅ΠΆΠ΄Ρ ΠΏΡΠ΅Π΄ΠΎΡΡΠ°Π²Π»ΡΠ΅ΠΌΡΠΌΠΈ ΠΌΠ΅ΡΠ°ΠΌΠΈ Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²Π΅Π½Π½ΠΎΠ³ΠΎ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠ³ΠΎ ΡΡΠΈΠΌΡΠ»ΠΈΡΠΎΠ²Π°Π½ΠΈΡ ΡΠ°Π΄ΠΈΠΎΡΠ»Π΅ΠΊΡΡΠΎΠ½Π½ΠΎΠΉ ΠΏΡΠΎΠΌΡΡΠ»Π΅Π½Π½ΠΎΡΡΠΈ ΠΈ ΠΌΠ°ΠΊΡΠΎΡΠΊΠΎΠ½ΠΎΠΌΠΈΡΠ΅ΡΠΊΠΈΠΌΠΈ ΠΏΠΎΠΊΠ°Π·Π°ΡΠ΅Π»ΡΠΌΠΈ.Π Π΅Π·ΡΠ»ΡΡΠ°ΡΡ ΠΏΠΎΠ·Π²ΠΎΠ»ΠΈΠ»ΠΈ Π°Π²ΡΠΎΡΠ°ΠΌ Π²ΡΡΠ°Π±ΠΎΡΠ°ΡΡ ΠΊΡΠΈΡΠ΅ΡΠΈΠΈ ΠΎΡΠ΅Π½ΠΊΠΈ Π²ΠΎΡΡΡΠ΅Π±ΠΎΠ²Π°Π½Π½ΠΎΡΡΠΈ ΠΈ ΡΡΡΠ΅ΠΊΡΠΈΠ²Π½ΠΎΡΡΠΈ ΡΠΈΡΠΊΠ°Π»ΡΠ½ΡΡ
ΠΏΡΠ΅ΡΠ΅ΡΠ΅Π½ΡΠΈΠΉ Π΄Π»Ρ ΠΈΡΡΠ»Π΅Π΄ΡΠ΅ΠΌΠΎΠ³ΠΎ Π²ΠΈΠ΄Π° Π΄Π΅ΡΡΠ΅Π»ΡΠ½ΠΎΡΡΠΈ.Π‘Π΄Π΅Π»Π°Π½ Π²ΡΠ²ΠΎΠ΄, ΡΡΠΎ ΠΈΡΠΏΠΎΠ»ΡΠ·ΡΠ΅ΠΌΡΠ΅ Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²ΠΎΠΌ ΠΌΠ΅ΡΡ ΠΏΠΎΠ΄Π΄Π΅ΡΠΆΠΊΠΈ ΡΠ°Π΄ΠΈΠΎΡΠ»Π΅ΠΊΡΡΠΎΠ½Π½ΠΎΠΉ ΠΏΡΠΎΠΌΡΡΠ»Π΅Π½Π½ΠΎΡΡΠΈ ΠΌΠΎΠ³ΡΡ Π΄Π°ΡΡ Π ΠΎΡΡΠΈΠΈ ΡΠ°Π½Ρ ΠΏΡΠ΅ΠΎΠ΄ΠΎΠ»Π΅ΡΡ Π·Π½Π°ΡΠΈΡΠ΅Π»ΡΠ½ΠΎΠ΅ ΠΎΡΡΡΠ°Π²Π°Π½ΠΈΠ΅ Π² ΡΡΠΎΠΉ ΠΎΡΡΠ°ΡΠ»ΠΈ ΠΎΡ Π²Π΅Π΄ΡΡΠΈΡ
ΡΡΡΠ°Π½ ΠΌΠΈΡΠ°
Federal Budget and State Fiscal Policy: Macroeconomic Adaptation until 2025
The article examines the modern concept of the state fiscal policy in Russia and the possibilities of its implementation through the federal budget in the face of new global challenges. To this end, the authors assessed the resource base of the federal budget of the Russian Federation, as well as the adequacy of measures of fiscal regulation of the current economic situation. In this regard, the authors evaluated the feasibility of the initial macroeconomic indicators underlying the parameters of the federal budget for 2023β2025, primarily its revenues, and the risks of their possible change. The authors associate the key risks of failure to achieve the stated goals of the budget and tax policy for the period 2023β2025 with a sharp reduction in the resource base of the federal budget, especially its oil and gas revenues in the context of worsening geopolitical tensions and increasing sanctions pressure on the Russian Federation. The study focuses on the justification of approaches to minimize the negative consequences of external shocks both for the subjects of the Russian economy and for public finances. In the course of the study, the authors used the methods of statistical data processing, factor modeling, regression analysis and expert evaluation. The scientific novelty of the study lies in the assessment of the impact of new global challenges on the balance of the Russian federal budget and substantiation of approaches to transform fiscal regulation measures in response to these challenges. The practical significance of the study lies in the possibility of using its results in the development of state fiscal policy in the medium term under the conditions of dramatic changes in the scenario conditions of formation of the federal budget
Optimal Monitoring of Position in Nonlinear Quantum Systems
We discuss a model of repeated measurements of position in a quantum system
which is monitored for a finite amount of time with a finite instrumental
error. In this framework we recover the optimum monitoring of a harmonic
oscillator proposed in the case of an instantaneous collapse of the
wavefunction into an infinite-accuracy measurement result. We also establish
numerically the existence of an optimal measurement strategy in the case of a
nonlinear system. This optimal strategy is completely defined by the spectral
properties of the nonlinear system.Comment: 4 pages, REVTeX 3.0, 4 PostScript figure
Urine continence function's recovery in patients after radical retropubic nerve sparing prostatectomy
In order to assess the role of nerve sparing surgery on urinary incontinence (Ul) after open radical retropubic prostatectomy (RPE) we evaluated a consecutive series of 209 patients from 2007 till 2010. In the first group (n = 106, average age 58,08+5,84, PSA median 8,93 ng/ml) the patients underwent RPE using uni- or bilateral nerve sparing technique; in the second group (n = 103, average age 60,37+5,22, PSA median 10,07 ng/ml) the nerve sparing technique was not applied. The continence was defined as the absence of urinary leak with the possible usage of one pad per day. Slight incontinence - 1-2 pads per day, medium - 3, severe - more than 3 pads per day. One year after surgery 97,26% and 90,43% patients were continent in 1 and 2 group, respectively. Slight stress incontinence was found in 2,74% and 9,57% patients. No patient had medium and severe stress incontinence. Thereby the incidence of incontinence after nerve sparing RPE is lower than after no nerve sparing one.Π‘ ΡΠ΅Π»ΡΡ ΠΎΡΠ΅Π½ΠΊΠΈ Π·Π½Π°ΡΠ΅Π½ΠΈΡ Π½Π΅ΡΠ²ΠΎΡΠ±Π΅ΡΠ΅Π³Π°ΡΡΠ΅ΠΉ ΡΠ΅Ρ
Π½ΠΈΠΊΠΈ ΡΠ°Π΄ΠΈΠΊΠ°Π»ΡΠ½ΠΎΠΉ ΠΏΠΎΠ·Π°Π΄ΠΈΠ»ΠΎΠ½Π½ΠΎΠΉ ΠΏΡΠΎΡΡΠ°ΡΠ·ΠΊΡΠΎΠΌΠΈΠΈ (Π ΠΠ) Π² Π²ΠΎΡΡΡΠ°Π½ΠΎΠ²Π»Π΅Π½ΠΈΠΈ ΡΠ΄Π΅ΡΠΆΠ°Π½ΠΈΡ ΠΌΠΎΡΠΈ ΠΌΡ ΠΎΠ±ΡΠ»Π΅Π΄ΠΎΠ²Π°Π»ΠΈ 209 ΠΏΠ°ΡΠΈΠ΅Π½ΡΠΎΠ² Ρ 2007 ΠΏΠΎ 2010 Π³. Π ΠΏΠ΅ΡΠ²ΠΎΠΉ Π³ΡΡΠΏΠΏΠ΅ (n = 106, ΡΡΠ΅Π΄Π½ΠΈΠΉ Π²ΠΎΠ·ΡΠ°ΡΡ 50,08+5,84, ΠΌΠ΅Π΄ΠΈΠ°Π½Π° ΠΠ‘Π 8,93 Π½Π³/ΠΌΠ») Π±ΡΠ»Π° Π²ΡΠΏΠΎΠ»Π½Π΅Π½Π° Π ΠΠ Ρ ΡΠ½ΠΈ- ΠΈΠ»ΠΈ Π±ΠΈΠ»Π°ΡΠ΅ΡΠ°Π»ΡΠ½ΠΎΠΉ Π½Π΅ΡΠ²ΠΎΡΠ±Π΅ΡΠ΅Π³Π°ΡΡΠ΅ΠΉ ΡΠ΅Ρ
Π½ΠΈΠΊΠΎΠΉ. ΠΠΎ Π²ΡΠΎΡΠΎΠΉ Π³ΡΡΠΏΠΏΠ΅ (ΠΏ = 103, ΡΡΠ΅Π΄Π½ΠΈΠΉ Π²ΠΎΠ·ΡΠ°ΡΡ 60,37+5,22, ΠΌΠ΅Π΄ΠΈΠ°Π½Π° ΠΠ‘Π 10,07 Π½Π³/ΠΌΠ») Π½Π΅ΡΠ²ΠΎΡΠ±Π΅ΡΠ΅ΠΆΠ΅Π½ΠΈΠ΅ Π½Π΅ ΠΏΡΠΈΠΌΠ΅Π½ΡΠ»ΠΎΡΡ. Π£Π΄Π΅ΡΠΆΠ°Π½ΠΈΠ΅ ΠΌΠΎΡΠΈ Π±ΡΠ»ΠΎ ΠΎΠΏΡΠ΅Π΄Π΅Π»Π΅Π½ΠΎ ΠΊΠ°ΠΊ ΠΎΡΡΡΡΡΡΠ²ΠΈΠ΅ ΠΏΠΎΠ΄ΡΠ΅ΠΊΠ°Π½ΠΈΡ Ρ Π²ΠΎΠ·ΠΌΠΎΠΆΠ½ΡΠΌ ΠΈΡΠΏΠΎΠ»ΡΠ·ΠΎΠ²Π°Π½ΠΈΠ΅ΠΌ ΠΎΠ΄Π½ΠΎΠΉ ΠΏΡΠΎΠΊΠ»Π°Π΄ΠΊΠΈ Π² ΡΡΡΠΊΠΈ Π² ΠΊΠ°ΡΠ΅ΡΡΠ²Π΅ ΡΡΡΠ°Ρ
ΠΎΠ²ΠΎΡΠ½ΠΎΠΉ. ΠΠ΅Π΄Π΅ΡΠΆΠ°Π½ΠΈΠ΅ Π»Π΅Π³ΠΊΠΎΠΉ ΡΡΠ΅ΠΏΠ΅Π½ΠΈ - 1 -2 ΠΏΡΠΎΠΊΠ»Π°Π΄ΠΊΠΈ Π² Π΄Π΅Π½Ρ, ΡΡΠ΅Π΄Π½Π΅ΠΉ - 3, ΡΡΠΆΠ΅Π»ΠΎΠΉ - Π±ΠΎΠ»Π΅Π΅ 3 Π² Π΄Π΅Π½Ρ. Π‘ΠΏΡΡΡΡ Π³ΠΎΠ΄ ΠΏΠΎΡΠ»Π΅ Π ΠΠ 97,26% ΠΈ 90,43% ΠΏΠ°ΡΠΈΠ΅Π½ΡΠΎΠ² ΠΏΠΎΠ»Π½ΠΎΡΡΡΡ ΡΠ΄Π΅ΡΠΆΠΈΠ²Π°Π»ΠΈ ΠΌΠΎΡΡ Π² Π³ΡΡΠΏΠΏΠ°Ρ
1 ΠΈ 2. Π§Π°ΡΡΠΎΡΠ° Π½Π΅Π΄Π΅ΡΠΆΠ°Π½ΠΈΡ ΠΌΠΎΡΠΈ Π»Π΅Π³ΠΊΠΎΠΉ ΡΡΠ΅ΠΏΠ΅Π½ΠΈ ΡΠΎΡΡΠ°Π²ΠΈΠ»Π° 2,74% ΠΈ 9,57%. ΠΠΈ Ρ ΠΊΠΎΠ³ΠΎ ΠΈΠ· ΠΏΠ°ΡΠΈΠ΅Π½ΡΠΎΠ² Π½Π΅ ΠΎΡΠΌΠ΅ΡΠ΅Π½ΠΎ Π½Π΅Π΄Π΅ΡΠΆΠ°Π½ΠΈΡ ΡΡΠ΅Π΄Π½Π΅ΠΉ ΠΈ ΡΡΠΆΠ΅Π»ΠΎΠΉ ΡΡΠ΅ΠΏΠ΅Π½ΠΈ. Π’Π°ΠΊΠΈΠΌ ΠΎΠ±ΡΠ°Π·ΠΎΠΌ, Π²ΡΡΠ²Π»Π΅Π½ΠΎ, ΡΡΠΎ ΡΠ°ΡΡΠΎΡΠ° ΠΈΠ½ΠΊΠΎΠ½ΡΠΈΠ½Π΅Π½ΡΠΈΠΈ Π½ΠΈΠΆΠ΅ ΠΏΡΠΈ ΠΈΡΠΏΠΎΠ»ΡΠ·ΠΎΠ²Π°Π½ΠΈΠΈ Π½Π΅ΡΠ²ΠΎΡΠ±Π΅ΡΠ΅Π³Π°ΡΡΠ΅ΠΉ ΡΠ΅Ρ
Π½ΠΈΠΊΠΈ Π ΠΠ
The role of neutrophils in cancer prognosis and possible points for therapeutic interventions
This review examines the complex role of neutrophils in the pathogenesis of cancer. Neutrophil extracellular traps and the ratio of neutrophils to lymphocytes may indicate the degree of malignancy of the tumor and have great prognostic value. Neutrophils, as well as the impact on their metabolic pathways, are a promising direction in cancer immunotherapy.Π ΠΎΠ±Π·ΠΎΡΠ΅ ΡΠ°ΡΡΠΌΠΎΡΡΠ΅Π½Π° ΡΠ»ΠΎΠΆΠ½Π°Ρ ΡΠΎΠ»Ρ Π½Π΅ΠΉΡΡΠΎΡΠΈΠ»ΠΎΠ² Π² ΠΏΠ°ΡΠΎΠ³Π΅Π½Π΅Π·Π΅ ΡΠ°ΠΊΠΎΠ²ΡΡ
Π·Π°Π±ΠΎΠ»Π΅Π²Π°Π½ΠΈΠΉ. ΠΠ΅ΠΉΡΡΠΎΡΠΈΠ»ΡΠ½ΡΠ΅ Π²Π½Π΅ΠΊΠ»Π΅ΡΠΎΡΠ½ΡΠ΅ Π»ΠΎΠ²ΡΡΠΊΠΈ ΠΈ ΡΠΎΠΎΡΠ½ΠΎΡΠ΅Π½ΠΈΠ΅ Π½Π΅ΠΉΡΡΠΎΡΠΈΠ»ΠΎΠ² ΠΊ Π»ΠΈΠΌΡΠΎΡΠΈΡΠ°ΠΌ ΠΌΠΎΠΆΠ΅Ρ ΡΠΊΠ°Π·ΡΠ²Π°ΡΡ Π½Π° ΡΡΠ΅ΠΏΠ΅Π½Ρ Π·Π»ΠΎΠΊΠ°ΡΠ΅ΡΡΠ²Π΅Π½Π½ΠΎΡΡΠΈ ΠΎΠΏΡΡ
ΠΎΠ»ΠΈ ΠΈ ΠΈΠΌΠ΅ΡΡ Π±ΠΎΠ»ΡΡΠΎΠ΅ ΠΏΡΠΎΠ³Π½ΠΎΡΡΠΈΡΠ΅ΡΠΊΠΎΠ΅ Π·Π½Π°ΡΠ΅Π½ΠΈΠ΅. ΠΠ΅ΠΉΡΡΠΎΡΠΈΠ»Ρ, Π° ΡΠ°ΠΊΠΆΠ΅ Π²ΠΎΠ·Π΄Π΅ΠΉΡΡΠ²ΠΈΠ΅ Π½Π° ΠΈΡ
ΠΌΠ΅ΡΠ°Π±ΠΎΠ»ΠΈΡΠ΅ΡΠΊΠΈΠ΅ ΠΏΡΡΠΈ ΡΠ²Π»ΡΡΡΡΡ ΠΏΠ΅ΡΡΠΏΠ΅ΠΊΡΠΈΠ²Π½ΡΠΌ Π½Π°ΠΏΡΠ°Π²Π»Π΅Π½ΠΈΠ΅ΠΌ Π² ΠΈΠΌΠΌΡΠ½ΠΎΡΠ΅ΡΠ°ΠΏΠΈΠΈ ΡΠ°ΠΊΠ°
The ratio of oncogenic and anti-oncogenic potencies of neutrophils in the development of cancer. The role of neutrophils in metastasis, prognosis and possible points for therapeutic interventions
This review examines the complex role of neutrophils in the pathogenesis of cancer. Neutrophils make an ambiguous contribution to the development of the tumor process: on the one hand, they promote tumor growth, metastasis and invasion, support tumor angiogenesis, promoting the spread of the disease, however, on the other hand, neutrophils restrain and limit tumor growth due to expressed tumor necrosis factors, reactive oxygen species and induction of various chemokines and cytokines.Π Π΄Π°Π½Π½ΠΎΠΌ ΠΎΠ±Π·ΠΎΡΠ΅ ΡΠ°ΡΡΠΌΠΎΡΡΠ΅Π½Π° ΡΠ»ΠΎΠΆΠ½Π°Ρ ΡΠΎΠ»Ρ Π½Π΅ΠΉΡΡΠΎΡΠΈΠ»ΠΎΠ² Π² ΠΏΠ°ΡΠΎΠ³Π΅Π½Π΅Π·Π΅ ΡΠ°ΠΊΠΎΠ²ΡΡ
Π·Π°Π±ΠΎΠ»Π΅Π²Π°Π½ΠΈΠΉ. ΠΠ΅ΠΉΡΡΠΎΡΠΈΠ»Ρ Π²Π½ΠΎΡΡΡ Π½Π΅ΠΎΠ΄Π½ΠΎΠ·Π½Π°ΡΠ½ΡΠΉ Π²ΠΊΠ»Π°Π΄ Π² ΡΠ°Π·Π²ΠΈΡΠΈΠ΅ ΠΎΠΏΡΡ
ΠΎΠ»Π΅Π²ΠΎΠ³ΠΎ ΠΏΡΠΎΡΠ΅ΡΡΠ° β Ρ ΠΎΠ΄Π½ΠΎΠΉ ΡΡΠΎΡΠΎΠ½Ρ, ΠΎΠ½ΠΈ ΡΠΏΠΎΡΠΎΠ±ΡΡΠ²ΡΡΡ ΡΠΎΡΡΡ ΠΎΠΏΡΡ
ΠΎΠ»ΠΈ, Π΅Π΅ ΠΌΠ΅ΡΠ°ΡΡΠ°Π·ΠΈΡΠΎΠ²Π°Π½ΠΈΡ ΠΈ ΠΈΠ½Π²Π°Π·ΠΈΠΈ, ΠΏΠΎΠ΄Π΄Π΅ΡΠΆΠΈΠ²Π°ΡΡ ΠΎΠΏΡΡ
ΠΎΠ»Π΅Π²ΡΠΉ Π°Π½Π³ΠΈΠΎΠ³Π΅Π½Π΅Π·, ΡΠΎΠ΄Π΅ΠΉΡΡΠ²ΡΡ ΡΠ°ΡΠΏΡΠΎΡΡΡΠ°Π½Π΅Π½ΠΈΡ Π·Π°Π±ΠΎΠ»Π΅Π²Π°Π½ΠΈΡ, ΠΎΠ΄Π½Π°ΠΊΠΎ, Ρ Π΄ΡΡΠ³ΠΎΠΉ ΡΡΠΎΡΠΎΠ½Ρ, Π½Π΅ΠΉΡΡΠΎΡΠΈΠ»Ρ ΡΠ΄Π΅ΡΠΆΠΈΠ²Π°ΡΡ ΠΈ ΠΎΠ³ΡΠ°Π½ΠΈΡΠΈΠ²Π°ΡΡ ΡΠΎΡΡ ΠΎΠΏΡΡ
ΠΎΠ»ΠΈ Π·Π° ΡΡΠ΅Ρ ΡΠΊΡΠΏΡΠ΅ΡΡΠΈΡΡΠ΅ΠΌΡΡ
ΡΠ°ΠΊΡΠΎΡΠΎΠ² Π½Π΅ΠΊΡΠΎΠ·Π° ΠΎΠΏΡΡ
ΠΎΠ»ΠΈ, Π°ΠΊΡΠΈΠ²Π½ΡΡ
ΡΠΎΡΠΌ ΠΊΠΈΡΠ»ΠΎΡΠΎΠ΄Π° ΠΈ ΠΈΠ½Π΄ΡΠΊΡΠΈΠ΅ΠΉ ΡΠ°Π·Π»ΠΈΡΠ½ΡΡ
Ρ
Π΅ΠΌΠΎΠΊΠΈΠ½ΠΎΠ² ΠΈ ΡΠΈΡΠΎΠΊΠΈΠ½ΠΎΠ²