Tax Burden of Russian Oil Companies after Tax Consolidation

This article takes studying the impact of tax consolidation on oil companies' tax burden as its focus. Oil companies are crucial for the Russian economy while oil and gas money are as well important for the Russian budget. Besides, a lot of oil companies being major taxpayers have had the opportunity to consolidate corporate profit tax since 2012. The article's goal is to analyze the results of creating consolidated groups of taxpayers for tax burden in terms of corporate profit tax exemplified by oil companies in order to assess the importance of profit tax consolidation as a way of reducing corporate profit tax. Upon analyzing the data provided by the Federal Tax Service of Russia and 2010-2015 oil companies' financial reports, it is possible to conclude that the largest tax burden falls on fossil fuel industry in comparison with other industries what can be explained first of all by the mineral extraction tax. Corporate profit tax burden for most oil companies in 2014 accounted for 5% of revenue. At the same time, profit tax burdens on consolidated groups of taxpayers producing oil vary a lot; in 2012, the general trend was falling, but then it started to grow again. Thus, it is impossible to state that tax obligations and corporate profit tax burden have significantly decreased as a result of creating consolidated groups of taxpayers for oil producers. Quantitative analysis of money spent for paying the profit tax might be interestingfor describing consequences of creating consolidated groups of taxpayers

Research activities of students in educational process of technical university

The paper is focused on research activities of students seen as a method to implement interdisciplinary teaching in training process at a technical University, to develop professional competences of present - day graduates via group training. Outcomes of practical use of this approach are shown as activities of a studentscreative team, working in the field of multi-level business with the use of information technology

Экспериментальное исследование динамики фрикционных процессов при трении латуни Л63 с ультрамелкозернистой структурой

В работе рассматривается экспериментальное исследование динамики фрикционных процессов при трении объемных ультрамелкозернистых материалов. В качестве модельных образцов использовалась латунь Л63 с крупнокристаллической и ультрамелкозернистой структурой, сформированной методом равноканального углового прессования. В процессе сухого трения скольжения осуществлялась регистрация сигналов виброускорений и акустической эмиссии. Анализ коротких сигналов с применением преобразований Фурье позволил установить характерные параметры сигналов, полученных при трении крупнокристаллических и ультрамелкозернистых материалов

Using A High-Temperature Flue Gases in the Technology of Combustion Neutralization of Wastewater

This paper provides an analysis of composition of typical polluting contaminants of industrial wastewater. The study suggest industry branches, wastewater of which contains the greatest amount of organic flammable substanses (petroleum и oil). The present study was conducted to analyze an opportunity to replace fuel torch by the high-temperature flow of flue gases in the realization thermal treatment method (combustion neutralization)

Исследование режимов работы высокочастотного факельного плазмотрона в составе плазменного стенда

Будут исследованы газодинамические и теплофизические параметры воздушно-плазменного потока, генерируемого ВЧФ-плазмотроном, в составе плазменного стенда.Gas-dynamic and thermophysical parameters of the air-plasma flow generated by the VCF-plasmatron will be investigated in the plasma stand

Архитектура программного комплекса "профиль студента"

Software system architecture represented as shown in the diagram components, described in a unified modeling language UML. This architecture allows you to receive and process information, both internal and external systems. And it allows build and receive analytical reports in accordance with the requirements of Russian legislation