ДОСЛІДЖЕННЯ ЗВ’ЯЗКІВ МІЖ ТЕНДЕНЦІЯМИ ПОДАТКОВИХ НАДХОДЖЕНЬ І РОЗВИТКОМ СОЦІАЛЬНИХ ВНЕСКІВ У КРАЇНАХ ЄВРОПЕЙСЬКОГО СОЮЗУ

The purpose of the research: to analyze the main tendencies of the tax revenue and social contributions in EU countries, to study the hypothesis concerning convergence of the annual growth rates of the total tax revenue (including social contributions) to the GDP in European Union countries during the last decade and to build the predicted values for the total tax revenue (including social contributions) as GDP percentage in EU countries. The research was conducted based on the time serious analysis) and forecasting method to predict data values of the total revenue to the GDP. The analysis presented in the research has shown that tax revenues in the main tax categories displayed a corresponding pattern, with a differing fiscal lag for direct taxes, indirect taxes and social contributions. Correlation analysis has shown that many countries of EU essentially correlate ratio of the total tax revenues to the GDP. Using the presented models for the time series of the total revenue to the GDP in Eiropenean Union counties, the predicted values were obtained. The research has shown that some countries have common characters of the total revenue, and some gruop of countries has varies. Regardless of the declaration of the common economic policy in EU, as well as levy system in EU, the research has noticed some differences in the total revenues concerning the GDP trends. The impact of possible convergence in tax burden policy in EU countries explains these differences.In order to harmonize tax policy and to increase the fiscal role of taxation in the EU countries, such measures are proposed: application of unified procedures and conditions of administration of taxes and other budget revenues; differentiation of tax rates and establishment of the upper limit of their size; introduction of a unified tax base; differentiation of objects of taxation with the purpose of increase of tax revenues to the budget and avoiding increase of tax burden for population and others.Цель исследования — проанализировать основные тенденции налоговых поступлений и социальных взносов в странах ЕС, изучить гипотезу о сходстве годовых темпов роста общих налоговых поступлений (в том числе социальных взносов) в ВВП стран ЕС и построить прогнозные значения доли общих налоговых поступлений (включая социальные взносы) в ВВП. Анализ показал, что для многих стран ЕС существует существенная связь между отношением показателя общих налоговых поступлений к ВВП. Несмотря на декларацию единой экономической политики в ЕС, а также систему налогообложения в ЕС, исследование определило некоторые различия в тенденциях отношения совокупных доходов к ВВП. Эти различия объясняются влиянием возможной конвергенции в политике налоговой нагрузки в странах ЕС.Мета дослідження — проаналізувати основні тенденції податкових надходжень і соціальних внесків у країнах ЄС, вивчити гіпотезу щодо збіжності річних темпів зростання загальних податкових надходжень (у тому числі соціальних внесків) до ВВП країн Європейського Союзу протягом останнього десятиліття і побудувати прогнозні значення частки загальних податкових надходжень (включаючи соціальні внески) у ВВП у країнах ЄС. Дослідження проводилося на основі аналізу часових рядів і методів прогнозування для прогнозування відношення цих видів податкових надходжень до ВВП. Аналіз, представлений у дослідженні, показав, що податкові надходження відображають відповідну картину з різним фіскальним відставанням для прямих податків, непрямих податків і соціальних внесків. Кореляційний аналіз показав, що для багатьох країн ЄС існує суттєвий зв’язок між відношенням показника загальних податкових надходжень до ВВП. За допомогою представлених моделей для часових рядів показника відношення загальних податкових надходжень до ВВП у країнах Європейського Союзу отримано прогнозовані значення. Результати прогнозування показали, що деякі країни мають спільні характеристики формування податкових надходжень, а інші країни мають різний характер їх формування. Незважаючи на декларацію єдиної економічної політики в країнах-ЄС, а також систему оподаткування на території ЄС, дослідження визначило деякі відмінності в тенденціях відношення сукупних податкових надходжень до ВВП. Ці відмінності пояснюються впливом можливої конвергенції у політиці щодо податкового навантаження в країнах ЄС. З метою гармонізації податкової політики та підвищення фіскальної ролі податків у країнах ЄС запропоновано заходи: застосування єдиних процедур і умов адміністрування податкових та інших надходжень до бюджету, диференціація податкових ставок і встановлення верхньої межі їхнього розміру, запровадження єдиної податкової бази; диференціація об’єктів оподаткування з метою збільшення податкових надходжень до бюджету та уникнення збільшення податкового навантаження для населення та інші

Impact of Heat Resources on Rice Productivity in the Sarpinsky Lowland

The possibility of rice cultivation in the northern areas of rice sowing is determined by the sum of effective air temperatures (Σt ≥ 15 ∘C) over the growing season and its distribution over the vegetation phases of the plants. A long-term statistical and correlation analysis of rice productivity depending on the thermal resources of the Sarpinsky lowland at the Maliye Derbeta meteorological station for the period from 1964 to 2018 (correlation coefficient r = 0.68) is given. It is established that the sum of effective air temperatures varies from 3140.2 to 3999.7 ∘C, while the average annual value is 2820 ∘C. The highest yield (more than 5 t/ha) of rice grains is formed in years with the sum of effective temperatures over 3000 ∘C. The fluctuations of air temperature and their influence on the production process, and the yield of rice grains are analyzed, the results of which can be used as source data in modeling climate change scenarios and predicting rice grain production. The optimal amounts of effective air temperatures for the period April-September, ensuring the realization of the potential productivity of rice in the Sarpinsky lowland conditions, are determined

The Inverse Variational Problem for Autoparallels

We study the problem of the existence of a local quantum scalar field theory in a general affine metric space that in the semiclassical approximation would lead to the autoparallel motion of wave packets, thus providing a deviation of the spinless particle trajectory from the geodesics in the presence of torsion. The problem is shown to be equivalent to the inverse problem of the calculus of variations for the autoparallel motion with additional conditions that the action (if it exists) has to be invariant under time reparametrizations and general coordinate transformations, while depending analytically on the torsion tensor. The problem is proved to have no solution for a generic torsion in four-dimensional spacetime. A solution exists only if the contracted torsion tensor is a gradient of a scalar field. The corresponding field theory describes coupling of matter to the dilaton field.Comment: 13 pages, plain Latex, no figure

Monopoles and Knots in Skyrme Theory

We show that the Skyrme theory actually is a theory of monopoles which allows a new type of solitons, the topological knots made of monopole-anti-monopole pair,which is different from the well-known skyrmions. Furthermore, we derive a generalized Skyrme action from the Yang-Mills action of QCD, which we propose to be an effective action of QCD in the infra-red limit. We discuss the physical implications of our results.Comment: 4 pages. Phys. Rev. Lett. in pres

Time quantization and q-deformations

We extend to quantum mechanics the technique of stochastic subordination, by means of which one can express any semi-martingale as a time-changed Brownian motion. As examples, we considered two versions of the q-deformed Harmonic oscillator in both ordinary and imaginary time and show how these various cases can be understood as different patterns of time quantization rules.Comment: 4 pages, 2 figure

Gribov Problem for Gauge Theories: a Pedagogical Introduction

The functional-integral quantization of non-Abelian gauge theories is affected by the Gribov problem at non-perturbative level: the requirement of preserving the supplementary conditions under gauge transformations leads to a non-linear differential equation, and the various solutions of such a non-linear equation represent different gauge configurations known as Gribov copies. Their occurrence (lack of global cross-sections from the point of view of differential geometry) is called Gribov ambiguity, and is here presented within the framework of a global approach to quantum field theory. We first give a simple (standard) example for the SU(2) group and spherically symmetric potentials, then we discuss this phenomenon in general relativity, and recent developments, including lattice calculations.Comment: 24 pages, Revtex 4. In the revised version, a statement has been amended on page 11, and References 14, 16 and 27 have been improve

Expression of Toll-like receptors in emotiogenic structures of rat brain is changed under longterm alcohol consumption and ethanol withdrawal

Recent studies have provided strong evidence that long-term ethanol consumption leads to activation the mechanisms of neuroimmune signaling. Recently, much attention has been focused on the study of toll-like receptors (Toll-like receptors, TLRs), which play one of the key roles in the mechanisms of activation of the innate immune system in brain structures subsequently ethanol consumption. It is known that the activation of TLRs leads to the release of many proinflammatory cytokines with the resulting neuroinflammatory process. There are suggestions that TLRs may also be involved in the modulation of neurotransmitter systems of the brain, thereby contributing to the formation of pathological dependence on ethanol. The goal of our work was to study the level of expression the genes of TLRs (TLR3, TLR4, TLR7) and pro-inflammatory cytokine genes (IL-1β, CCL2) in the rat brain (amygdala, hippocampus, medial entorhinal cortex, striatum) under conditions of prolonged alcoholization and on different periods of alcohol withdrawal, which was previously not studied by researchers. Prolonged alcoholization of rats with ethanol did not lead to changes in levels mRNA of TLRs in the studied structures of the rat brain, with the exception of a small increase in the level of TLR3 mRNA in the hippocampus of prolonged alcoholized rats and a slight increase in the level of TLR3 mRNA in mEC. However, gene expression of TLRs undergoes changes in all the structures of the rat brain studied by us at different periods of alcohol withdrawal. The increased level of expression of both TLRs and proinflammatory genes in the period of alcohol withdrawal in the rat brain hippocampus deserves special attention, which indicates the presence of a persistent neuroinflammatory process in this brain structure in the period of alcohol withdrawal, which is probably supported with the participation of TLR-dependent signaling. The study of the mechanisms of inflammatory process activation by TLR-dependent signaling in different brain structures can open new targets for drug exposure. Such drugs can be used in the treatment of alcoholism

Climate-driven phenological changes in the Russian Arctic derived from MODIS LAI time series 2000–2019

Abstract: Arctic surface temperature has increased at approximately twice the global rate over the past few decades and is also projected to warm most in the 21st century. However, the mechanism of Arctic vegetation response to this warming remains largely uncertain. Here, we analyse variations in the seasonal profiles of MODerate resolution Imaging Spectroradiometer Leaf Area Index (LAI) and ERA-interim cumulative near-Surface Air Temperature (SATΣ) over the northern Russia, north of 60° N for 2000–2019. We find that commonly used broad temporal interval (seasonal) trends cannot fully represent complex interannual variations of the LAI profile over the growing season. A sequence of narrow temporal interval (weekly) LAI trends form an inverted S-shape over the course of the growing season with enhanced green-up and senescence, but balanced during the growing season’s peak. Spatial patterns of weekly LAI trends match with those of weekly SATΣ trends during the green-up, while the drivers of the browning trends during senescence remain unclear. Geographically the area with the statistically significant temperature-driven enhanced green-up is restricted by a large patch carrying significant positive SATΣ trends, which includes North Siberian Lowland, Taimyr, Yamal and adjacent territories. The strength, duration and timing of the changes depend on vegetation type: enhanced green-up is most pronounced in tundra, while enhanced senescence is pronounced in forests. Continued release of the climatic constraints will likely increase the capacity both of the environment (i.e. permafrost thawing) and vegetation (i.e. appearance of more productive woody species), and transform LAI seasonal shifts to change of LAI seasonal amplitude

Processing and Use of Solid Technogenic Waste - Damping Metallurgical Slags for Producing Calcium-Containing Ferro-Alloys

In the given article there are presented the results of complex calcium-containing ferroalloy from high-ash coals of the Saryadyr deposit, dump blast-furnace slag and slag of refined ferromanganese, which related to technogenic waste. There is established the possibility of smelting calcium-containing ferroalloy, the recovery of basic elements reached 91.56% manganese, 87.75% silicon, 76% aluminum and calcium up to 40%

Enhanced Aggression, Reduced Self-Grooming Behavior and Altered 5-HT Regulation in the Frontal Cortex in Mice Lacking Trace Amine-Associated Receptor 1 (TAAR1)

The Trace Amine-Associated Receptor 1 (TAAR1) is one of the six functional receptors belonging to the family of monoamine-related G protein-coupled receptors (TAAR1-TAAR9) found in humans. However, the exact biological mechanisms of TAAR1 central and peripheral action remain to be fully understood. TAAR1 is widely expressed in the prefrontal cortex and several limbic regions, interplaying with the dopamine system to modulate the reward circuitry. Recent clinical trials suggest the efficacy of TAAR1 agonists as potential novel antipsychotic agents. Here, we characterize behavioral and neurochemical phenotypes of TAAR1 knockout mice, focusing on aggression and self-grooming behavior that both strongly depend on the monoaminergic signaling and cortico-striatal and cortico-limbic circuits. Overall, we report increased aggression in these knockout mice in the resident-intruder test, accompanied by reduced self-grooming behavior in the novelty-induced grooming test, and by higher cortical serotonin (5-HT) tissue levels. Further studies are necessary to explore whether TAAR1-based therapies can become potential novel treatments for a wide range of neuropsychiatric disorders associated with aggression. © 2022 by the authors.Applied Genetics MIPT, (075-15-2021-684)Suzhou University of Science and TechnologyThis study was supported by the project ID: 93018770 of St. Petersburg State University. K.A.D., A.V.K. and N.A.K. are supported by the project ID: 93020614 of St. Petersburg State University. A.V.K. partially used the facilities and equipment of the Resource Fund of Applied Genetics MIPT (support grant 075-15-2021-684). His contribution was partially supported by the Neurobiology Program of Sirius University of Science and Technology