Tax incentives for energy efficient investments in the context of neo-industrial paradigm in Russia

The study contents an analysis of existing preferences in Russian Federation, aimed at incentives for investments in energy efficiency industry. Among them there are exemption from property tax of highly energy efficient facilities, accelerated depreciation and investment tax credit. We have revealed the reasons for reduction of their demand on the part of taxpayers. It is suggested to improve tax incentives for energy efficient investments in order to focus on achievement of the objectives of neoindustrialization of Russian economy. We have proven the necessity to increase energy efficiency of manufacturing industry within the implementation of the policy of new industrialization according to the principles of labour saving, lack of people, disposability, recycling of the resources, post-oil energy, human reproduction and a healthy environment. However, the expansion of industrial manufacturing and the achievement of living standards of developed countries require a significant increase in energy consumption. Therefore, the priority of tax incentives should be not a reduction of quantitative indicators of energy saving but energy efficiency due to the growth of quality indicators. So energy-output ratio of the economy should be decreased not because reduction of the amount of consumed fuel and energy resources, but because of growth in gross domestic product. Moreover, economic growth rates should be higher than the growth rates of energy consumption. To implement this in the medium term we suggest monitoring and improvement of the existing preferences. In particular: to avoid duplication of privileges and preferences, to change specific ones to more general ones simpler in use and administrating; to fully delegate the authorities for establishment of privileges and preferences on the regional tax to the subjects of the Russian Federation; to intensify the use of credit against tax, including investment credits against tax.peer-reviewe

НАЛОГООБЛОЖЕНИЕ ВМЕНЕННЫХ ДОХОДОВ ОТ СДАЧИ В АРЕНДУ НЕДВИЖИМОСТИ ПРОТИВ ТЕНЕВИЗАЦИИ И ИМУЩЕСТВЕННОГО НЕРАВЕНСТВА

The neo-industrial development of the Russian economy requires increasing the saving raio of fixed capital. The key source of investment is the savings of households currently underutilized mostly because people prefer to invest in real estate. Real estate leasing brings a stable income which often remains in the shadow or informal economy and is not subject to taxation. The availability of such income contributes to the reduction of the labor supply by the owner, the aggravation of property inequality and the distortion of investment decisions. This makes the use of the imputed income tax on leasing real estate a matter of vital importance. In view of the above, the development of the basic structure of the tax is the purpose of the study. The paper analyzes the role of taxation of both imputed and real incomes derived from real estate leasing in the budget system of Russia for the period of 2006–2016 in the context of federal districts. The potential of the imputed taxation in the interests of reducing property inequality and legalization of personal lease incomes was estimated. Methods of the economic analysis and statistics as well as general scientific research methods and techniques were used. It is proposed to increase the tax burden on the residential lease by introducing an additional clause to Chapter 23 of the Russian Federation Tax Code establishing the procedure for taxation of the imputed income from leasing (renting) real estate owned by individuals. The key elements of the tax structure are identified. Two variants of its administration are offered. The preconditions for introducing the imputed lease tax in Russia are outlined. Recommendations on the calculation of the tax base — imputed net income — are given. The introduction of the taxation of imputed lease income will help reduce the attractiveness of real estate investment, reorient the personal savings to the financing of business activities or investing in the real sector It will also contribute to legalization of lease incomes, increasing tax revenues of regional and municipal budgets and reducing the property inequality of the population.Неоиндустриальное развитие экономики России требует наращивания нормы накопления основного капитала. Ключевым источником инвестиций выступают сбережения домохозяйств, одной из причин недоиспользования которых являются предпочтения населения инвестировать в недвижимое имущество. Сдача в аренду недвижимости приносит стабильный доход, который часто остается в теневом или неформальном секторе экономики и не подлежит налогообложению. Наличие такого дохода способствует сокращению предложения труда со стороны собственника, усилению имущественного неравенства, искажению инвестиционных решений. Это обусловливает актуальность использования налога на вмененные доходы от аренды недвижимости, разработка базовой конструкции которого и представляет собой цель данного исследования. В статье анализируется роль налогообложения как вмененных, так и фактических доходов от сдачи в аренду недвижимого имущества в бюджетной системе России за период 2006–2016 гг. и по федеральным округам. Оценивается потенциал использования вмененного налогообложения в интересах сокращения имущественного неравенства и легализации доходов физических лиц от сдачи в аренду недвижимости. Использованы методы экономического анализа и статистики, а также общенаучные приемы и методы исследования. Предложено увеличить налоговую нагрузку на жилую ренту путем введения в главу 23 Налогового кодекса РФ дополнительной статьи, устанавливающей порядок налогообложения вмененного дохода от аренды (найма) недвижимости, принадлежащей на праве собственности физическим лицам. Определены ключевые элементы конструкции налога. Предложены два варианта его администрирования. Выделены предпосылки введения налога на вмененную аренду в России. Даны рекомендации по расчету налоговой базы — вмененного чистого дохода. Введение налогообложения вмененного дохода от аренды недвижимости будет способствовать сокращению привлекательности инвестиций в недвижимость, переориентации сбережений населения на финансирование предпринимательской деятельности или инвестирование в реальный сектор экономики, легализации доходов от сдачи в аренду недвижимого имущества, повышению налоговых доходов региональных и муниципальных бюджетов, сокращению имущественного неравенства населения.

On Spectrum of the Laplacian in a Circle Perforated along the Boundary: Application to a Friedrichs-Type Inequality

In this paper, we construct and verify the asymptotic expansion for the spectrum of a boundary-value problem in a unit circle periodically perforated along the boundary. It is assumed that the size of perforation and the distance to the boundary of the circle are of the same smallness. As an application of the obtained results, the asymptotic behavior of the best constant in a Friedrichs-type inequality is investigated

Double Spin Asymmetries A_NN and A_SS at sqrt{s}=200 GeV in Polarized Proton-Proton Elastic Scattering at RHIC

We present the first measurements of the double spin asymmetries A_NN and A_SS at sqrt{s}=200 GeV, obtained by the pp2pp experiment using polarized proton beams at the Relativistic Heavy Ion Collider (RHIC). The data were collected in the four momentum transfer t range 0.01<|t|<0.03 (GeV/c)^2. The measured asymmetries, which are consistent with zero, allow us to estimate upper limits on the double helicity-flip amplitudes phi_2 and phi_4 at small t as well as on the difference Delta(sigma_T) between the total cross sections for transversely polarized protons with antiparallel or parallel spin orientations.Comment: 13 pages with 3 figures. Final version accepted by Phys. Lett.

Features and causes of gerontological ageism in the provision of medical and social assistance

Based on the data of the author’s sociological survey of medical and social workers, the article analyzes the prevalence of ageism in the activities of medical and social workers, its factors and prerequisite

Search for the Cryptoexotic Member of the Baryon Antidecuplet 1/2+ in the Reactions pi- p --> pi- p and pi- p --> K L

The main goal of this proposal is the search for a narrow cryptoexotic nucleon resonance by scanning of the pi- p system invariant mass in the region (1610-1770) MeV with the detection of pi- p and K Lambda decays. The scan is supposed to be done by the variation of the incident pi- momentum and its measurement with the accuracy of up to +-0.1% (better than 1 MeV in terms of the invariant mass in the whole energy range) with a set of proportional chambers located in the first focus of the magnetooptical channel. High sensitivity of the method to the resonance under search is shown. The secondary particles scattered from a liquid hydrogen target are detected by sets of the wire drift chambers equipped with modern electronics. The time scale of the project is about 3 years. The budget estimate including manpower, the apparatus and operation cost, is about 40 million rubles. The beam time required is (4-6) two week runs on "high" (10 GeV/c) flattop of the ITEP proton synchrotron.Comment: 16 pages, 10 figures. v2: an acknowledge adde