Observation of correlations up to the micrometer scale in sliding charge-density waves

High-resolution coherent x-ray diffraction experiment has been performed on the charge density wave (CDW) system K$_{0.3}$MoO$_3$. The $2k_F$ satellite reflection associated with the CDW has been measured with respect to external dc currents. In the sliding regime, the $2k_F$ satellite reflection displays secondary satellites along the chain axis which corresponds to correlations up to the micrometer scale. This super long range order is 1500 times larger than the CDW period itself. This new type of electronic correlation seems inherent to the collective dynamics of electrons in charge density wave systems. Several scenarios are discussed.Comment: 4 pages, 3 figures Typos added, references remove

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

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

Food security of Russian in conditions of western sanctions

The article discusses the issues of ensuring the food security of our country, which come to the fore in connection with the expansion of economic sanctions by the US and the E

External and internal debts of Russia

The article analyzes the reasons for the aggregate external debt, the main one of which, according to the authors, is an incorrect economic strategy, a bet on a raw, and not an innovative way of development. It also provides an objective assessment of the state and dynamics of Russia's public debt in recent year

IMPROVING THE TAXATION OF IMMOVABLE PROPERTY OF PHYSICAL PERSONS IN THE RUSSIAN FEDERATION

The relevant issues of real estate taxation of individuals in Russia have been considered and proposals has been formulated aimed at developing a land plot taxation and residential real estate of individuals from the standpoint of optimal mix of fiscal and social-regulatory functions of taxes. The purpose of the presented paper is to substantiate the key directions of development of taxation of immovable property of individuals in the Russian Federation, taking into account foreign experience, as well as to develop practical proposals for their implementation. The methods of system approach, analysis and synthesis, as well as abstraction and generalization have been applied. Conclusions have been made about the need to implement the fundamental principles of taxation by establishing a fair assessment of the value of real estate and the uniformity of the distribution of the tax burden of individuals in the taxation of property owned by them

Wigner crystallization in a polarizable medium

We present a variational study of the 2D and 3D Wigner crystal phase of large polarons. The method generalizes that introduced by S. Fratini,P.\ Qu{\'{e}}merais [Mod. Phys. Lett. B {\bf 12} 1003 (1998)]. We take into account the Wigner crystal normal modes rather than a single mean frequency in the minimization procedure of the variational free energy. We calculate the renormalized modes of the crystal as well as the charge polarization correlation function and polaron radius. The solid phase boundaries are determined via a Lindemann criterion, suitably generalized to take into account the classical-to-quantum cross-over. In the weak electron-phonon coupling limit, the Wigner crystal parameters are renormalized by the electron-phonon interaction leading to a stabilization of the solid phase for low polarizability of the medium. Conversely, at intermediate and strong coupling, the behavior of the system depends strongly on the polarizability of the medium. For weakly polarizable media, a density crossover occurs inside the solid phase when the renormalized plasma frequency approaches the phonon frequency. At low density, we have a renormalized polaron Wigner crystal, while at higher densities the electron-phonon interaction is weakened irrespective of the {\it bare} electron-phonon coupling. For strongly polarizable media, the system behaves as a Lorentz lattice of dipoles. The abrupt softening of the internal polaronic frequency predicted by Fratini and Quemerais is observed near the actual melting point only at very strong coupling, leading to a possible liquid polaronic phase for a wider range of parameters.Comment: 24 pages, 13 figures v1.

Assessment of the possibility of using the digital platform of the Federal Tax Service of Russia in determining the tax burden of the organization

The article presents the results of calculating the tax burden on the example of a specific organization, which are based on accounting (financial) and tax reporting data, which are digital data of the information and digital platform of the Federal Tax Service of Russia, as well as the results of identifying the socio-environmental factor in order to identify its impact on the tax burden. The purpose of the research paper is to assess the tax burden of organizations and identify the socio-environmental factor on the basis of the information platform of the Federal Tax Service of the Russian Federation. On the basis of the analysis and synthesis, the authors summarized the results of the taxation of organizations, taking into account the digital technologies of the civil service, and also formulated conclusions about the further development of the sphere of digital services in the field of taxation, which is necessary for assessing the tax burden as a significant resulting indicator of the activities of organizations

The Goal Setting of Internal Control in the System of Project Financing

The article deals with the problems of internal corporate control over the formation of financial resources for particular economic projects of technological re-equipment of expanded reproduction factors (tools and objects of labor, labor organization and motivation). Two main objectives were stated in the article. The first one is to identify the dependency of the dynamics of the planned financial capacity of innovative projects, their actual coverage and results received upon the completion of project works that are the subjects and objects of internal corporate control. The second one objective is to rationalize the effectiveness of internal corporate control methods, depending on the choice of control rules, established by the legislative acts of the Russian Federation. The methods of economic analysis – comparison, grouping and balance method of data systematization were used. The lack of motivation of control subjects to revealing the risks of project financing was identified. The measures were offered to improve the efficiency of internal corporate control, providing innovative activity of business entities by optimizing the sources of projects financing and expansion of financial information in the notes to financial statements. Keywords: innovative projects, project financing, internal corporate control, targeting of internal control, financial capacity of projects. JEL Classifications: G30, G3