Modern Economic Conditions and Impact of the Tax Regime on the Legalization of Self-Employment: Russian and Foreign Experience

This article analyzes Russian and international experience in approaches to taxation of self-employed individuals and their impact on the legalization of activities based on modern economic conditions. The purpose of the study is to conduct a comparative characteristic of the criteria for determining self-employed persons and various forms of their taxation in Russia and abroad at the present stage. The special tax regime for the self-employed in Russia has been in effect since 2019 and is one of the youngest in the tax system, so the analysis of foreign experience in the taxation of self-employed persons is of particular practical interest. The authors analyze global statistics on the number of self-employed persons and identify trends in their changes not only in the Russian Federation, but also in some foreign countries, especially in the light of the development of digital technologies and the emergence of new opportunities for independent activity by individuals. The research made it possible to draw intermediate conclusions for Russia at this stage of the new regime implementation: whether modern tax regimes stimulate the development of self-employment, how optimal these regimes are for legalizing citizens ' income, and what trends of foreign countries in the field of self-employed taxation may be relevant for modern Russia

Risks of Small and Medium-Sized Businesses Attracting to Government and Municipal Procurement and Economic Growth

One of the strategic goals in the Russian Federation is to relieve social tension by increasing the number of people employed in the segment of small and medium enterprises (hereinafter - SMEs) up to 25 million people by 2024. In order to stimulate the development of this segment, the Government of the Russian Federation sets the task of expanding the access for SMEs to the procurement system. That’s why the analysis of the existing mechanism for attracting SMEs to procurement is of interest. The primary purpose of the study is to investigate the peculiarities of SME involvement in procurement within the framework of two main laws operating in the sphere of procurement activity and problems arising in the procurement’s organization and economic growth. The practice of procurement activity is accompanied by the emergence of risks that affect the procurement result. These risks are inherent both to customers and suppliers of procurement activities. In the article risks are classified by stages of procurement activity. In particular, risks of poor-quality performance of the contract arise long before the stage of its conclusion. In the conclusion, recommendations are made which can be directed to solving the issues of SMEs access to procurement

Development of the oil companies taxation system

© 2015, Mediterranean Center of Social and Educational Research. All rights reserved. This publication is dedicated to the taxation of oil sector; describes the Russian oil industry taxation system; identifies the problems and specifies the development trends for taxation of oil companies. Among other things, the oil extraction tax calculation and payment mechanism will be studied for application to the Russian exploration and production sector. As the extraction tax heads the list of the taxes subject to be paid by operators, the authors conclude that the exploration and production sector needs an effective tax regulation

Arrangement and performance of on-site tax auditing in the Russian federation

© 2015, Mediterranean Center of Social and Educational Research. All rights reserved. This paper covers the pressing challenges of the on-site tax auditing in the Russian Federation. Although the number of the on-site tax inspections is currently being reduced in Russia, it does not affect their performance efficiency as the tax control authorities select the auditees more thoroughly. We believe that it is a good practice to enhance the performance of the on-site inspections by addition of more criteria to the list of taxpayer selection criteria. This list of criteria may be constantly added for more accurate and effective selection of business units to facilitate further on-site auditing

Fused polycyclic nitrogen-containing heterocycles 15.* 1,3-bis(4-hydroxy-4-methoxycarbonyl-3,5-diphenylthiazolidin-2-ylideneamino) -benzene in the synthesis of thiazolo[3,4-a]quinoxalines

Reactions of methyl chloro(phenyl)pyruvate with 1,3-bis(phenylthioureido) benzene easily afforded 1,3-bis(4-hydroxy-4-methoxycarbonyl-3,5- diphenylthiazolidin-2-ylideneamino)benzene. Reactions of the latter with 1,2-phenylenediamines gave various derivatives of thiazolo[3,4-a]quinoxalines, including their bisanalogs. © 2006 Springer Science+Business Media, Inc

CCL27: Novel cytokine with potential role in pathogenesis of multiple sclerosis

© 2015 Svetlana F. Khaiboullina et al. Multiple sclerosis (MS) is an autoimmune and neurodegenerative disease of unknown etiology. Leukocyte infiltration of brain tissue and the subsequent inflammation, demyelination, axonal damage, and formation of sclerotic plaques is a hallmark of MS. Upregulation of proinflammatory cytokines has been suggested to play an essential role in regulating lymphocyte migration in MS. Here we present data on serum cytokine expression in MS cases. Increased serum levels of IL-17 and IL-23 were observed, suggesting activation of the Th17 population of immune effector cells. Additionally, increased levels of IL-22 were observed in the serum of those with acute phase MS. Unexpectedly, we observed an upregulation of the serum chemokine CCL27 in newly diagnosed and acute MS cases. CCL27 is an inflammatory chemokine associated with homing of memory T cells to sites of inflammation. Therefore, its upregulation in association with MS suggests a potential role in disease pathogenesis. Our data supports previous reports showing IL-17 and -23 upregulation in association with MS and potentially identify a previously unknown involvement for CCL27

FLOW OF FLUID THROUGH THE SIDE WALL IN THE JET-FILM CONTACT DEVICES

The results of the flow of liquid through the walls of a jet-film contact device are presented.Исследование выполнено при финансовой поддержке РФФИ в рамках научного проекта № 16-38-60081 мол_а_дк

Stent-in-Stent Endovascular Correction in Right Internal Carotid Artery Restenosis: a Clinical Case

Background. Carotid artery restenosis is a rare complication of carotid stenting. The Carotid Revascularization Endarterectomy versus Stenting Trial (CREST) reveals an in-stent restenosis rate of 0–6 %, a fairly low value given an extensive study sampling of patients. Restenosis still lacks an adequate explanation in endovascular carotid surgery. Intravascular ultrasound visualisation, drug-coated balloons, stent reimplantation or reconstructive surgery have actively been used since relatively recently to tackle restenosis. Drug-coated balloons may fail in certain cases due to hampered restenosis angioplasty in a markedly rigid neointimal hyperplasia. Surgical reconstruction also possessed drawbacks, mostly due to obstacles in the stent removal and the procedure infeasibility in high-risk surgical patients.Materials and methods. The article describes a clinical case of stent-in-stent restenosis correction with drug-coated balloon-expandable re-stenting of right internal carotid artery and a long-term prognosis estimation with optical coherence tomography.Results and discussions. This tactic was adopted due to haemodynamically and clinically significant internal carotid artery restenosis, the patient’s denial of carotid endarterectomy and insufficiently effective balloon angioplasty. The choice of the correction technique was conclusive basing on a negative stent deformation testing that showed the lack of deforming stress factors at internal carotid artery restenosis. Intravascular imaging greatly enhances our ability to understand and assess endovascular processes.Conclusion. We consider clinically significant restenoses in previously stented carotid arteries as requiring further research effort, with the clinical case presented describing an individual solution

Development of the oil companies taxation system

© 2015, Mediterranean Center of Social and Educational Research. All rights reserved. This publication is dedicated to the taxation of oil sector; describes the Russian oil industry taxation system; identifies the problems and specifies the development trends for taxation of oil companies. Among other things, the oil extraction tax calculation and payment mechanism will be studied for application to the Russian exploration and production sector. As the extraction tax heads the list of the taxes subject to be paid by operators, the authors conclude that the exploration and production sector needs an effective tax regulation

Development of the oil companies taxation system

© 2015, Mediterranean Center of Social and Educational Research. All rights reserved. This publication is dedicated to the taxation of oil sector; describes the Russian oil industry taxation system; identifies the problems and specifies the development trends for taxation of oil companies. Among other things, the oil extraction tax calculation and payment mechanism will be studied for application to the Russian exploration and production sector. As the extraction tax heads the list of the taxes subject to be paid by operators, the authors conclude that the exploration and production sector needs an effective tax regulation