Налоговая политика и практика возрождения денежных налогов в Советской России (1921–1924) и их актуальность

В статье анализируются политика и практика Советской России (СССР) в период возрождения денежных налогов. Это послужило фундаментом для налогового бюджета и финансовых ресурсов в ходе индустриализации СССР. Исследование проводилось на основе анализа налоговых реформ, представленного в трудах ведущих ученых России периода новой экономической политики: М. И. Боголепова, М. Г. Бронского, Н. П. Брюханова, П. П. Гензеля, И. М. Кулишера, Ф. А. Менькова, П. В. Микеладзе, И. И. Рейнгольда, Г. Я. Сокольникова, В. Н. Твердохлебова, Л. Н. Юровского. В работе показывается, что возрождение налогов после краха налоговой системы в Советской России периода военного коммунизма всецело определялось состоянием денежного хозяйства страны. Подробно описывается применение таких налоговых инструментов, как замена продовольственной разверстки натуральным налогом; введение первого общегосударственного денежного налога (промыслового налога в виде патентного и уравнительного сборов); введение подоходно-поимущественного налога, подоходного налога от прибыли предприятий и акцизов. В результате исследование, сделаны выводы о том, что в 1920-е гг. XX в. Советская Россия создавала финансовую систему для индустриализации страны, что соответствовало исторической задаче правящей партии - строительство социализма. Восстановление денежной налоговой системы началось с точки зрения конструкции с грубых и примитивных прямых и косвенных форм налогов. Однако эластичность первых денежных налогов принесла бюджету в короткие сроки необходимые доходы. Рассмотренные итоги налоговой политики и практики 1921-1924 гг. позволили обозначить их актуальность для решения безотлагательных проблем экономики современной России. Опыт налогового строительства в СССР созвучен задачам Российской Федерации по реиндустриализации (IT-технологии). Актуальность налоговой политики и практики советского периода позволяет обозначить определенные аспекты адаптации современной налоговой политики и практики к формированию внутренних источников инвестиций при переходе России к технологической и инновационной модели экономики.The author analyzes the USSR monetary practices and policies during the period of monetary taxes revival, which was the primary foundation for USSR tax and industrialization financial budget. The research was done by analyzing tax reforms in the works of Russian leading scientists of the NEP period: M. I. Bogolepov, N. P. Bryukhanov, P. P. Hensel, I. M. Kulisher, F. A. Menkov, P. V. Mikeladze, I. I. Reingold, I. I. Sokolnikov, V. N. Tverdokhlebov, L. N. Yurovsky. The author demonstrates that tax revival was entirely determined by the state of financial management in the country after the collapse of the Soviet Russia military communism period. The application of such tax tools as replacement of surplus-appropriation with the natural tax; introduction of the first nationwide monetary tax - tax on trade in the form of patent and equalization charges, the income tax on companies’ revenues, excises is described in detail. The author concludes that Soviet Russia was creating its financial management for industrialization, which was matching the historical task of the ruling party - to build socialism. The revival of the monetary tax system started with tough and plain from the construction point of view direct and indirect tax forms. However, the elasticity of the first monetary taxes provided the budget with essential tax income in a short period. The analyzed results of 1921-1924 tax policy and practice allowed to demonstrate their relevance for solving urge economic problems of modern Russia. Tax building experience of the USSR is similar to the Russian Federation reindustrialization tasks (IT technologies). Relevant tax policies and practices of the NEP period allow to indicate certain aspects of modern tax policy and practice adaptation to the formation of internal investment sources in the period of transition to technological and innovative model of Russian economy

Achievements and failures in the study of the Russian revolution of 1917 = Успехи и просчеты в изучении революции 1917 года в России

In this analysis of domestic historiography of the 1917 Revolution in Russia, the author highlights the importance of mass popular protests in understanding the causes of this crucial event, while noting that this factor has been unreasonably neglected by Russian historians since the early 1990

The instrument geometrical parameters calculation theory for the pressure processing of the round-rolled surface

The problem of round-rolled surface products improving quality by reducing roughness and waviness is solved. Traditionally, grinding is used to improve the surface quality, but at the same time new defects appear in the form of cracks, tinge colours and the abrasive particles infiltration into the surface layer. Surface pressure processing instead of grinding is not associated with such defects, therefore, it is proposed to use a transverse rolling. Rolling rational profile for transverse rolling of round-rolled surface was theoretically determined. Analytical dependences were obtained for rolls in cage with support rings calibration calculations. Such calibration use ensures uniform deterioration of rolls and rings bearing surfaces, as well as the rolls balance with their one-sided load during rolling. A parametric analysis of the deformation conditions effect on the rolls geometry was performed. The conditions when rolls profile can be limited to a circle or a straight line were considered. The obtained results were used in rolls profiling for drawing the rolling surface in laboratory and industrial conditions. © Published under licence by IOP Publishing Ltd

Pharmacotherapy for the prevention of the progression of chronic heart failure in elderly patients with coronary heart disease

Aim: chronic heart failure (CHF), which occurs as a result of common cardiovascular diseases in the elderly, combined with age-related changes in both structural and functional features of the heart. Myocardial remodeling is an essential substrate that determines the occurrence and progression of CHF in elderly patient

IMPROVEMENT OF PRODUCTION INFRASTRUCTURE OF THE REGION

The article describes the process of creating a new block-modular boiler house in the town of Kirzhach of Vladimir region which was the result of the interaction of the stakeholders in the process of modernization of heat supply system in this city in the development of public-private partnership in the structure of LLC «Vladimiroblgaz», administration of Vladimir region and the city of Kirzhach and the State Corporation «Fund of assistance to reforming housing and communal services» of Russian Federation

Analytical review of the sociological study “Student Sports: Opportunities and Prospects”

The article presents results of a sociological study “Student sports: opportunities and prospects”, which was conducted by the Center for Sociological Research “14–35” in 2022. Total number of respondents was 7,647 respondents. The sample was divided into 3 categories, where respondents were offered to answer questions on various aspects of the student sports development. Based on the results of the study, problems were identified and recommendations were proposed regarding financial support, information coverage, gender balance, as well as other strategic objectives for the development of student sports

Elite athletes' genetic predisposition for altered risk of complex metabolic traits

BACKGROUND: Genetic variants may predispose humans to elevated risk of common metabolic morbidities such as obesity and Type 2 Diabetes (T2D). Some of these variants have also been shown to influence elite athletic performance and the response to exercise training. We compared the genotype distribution of five genetic Single Nucleotide Polymorphisms (SNPs) known to be associated with obesity and obesity co-morbidities (IGF2BP2 rs4402960, LPL rs320, LPL rs328, KCJN rs5219, and MTHFR rs1801133) between athletes (all male, n = 461; endurance athletes n = 254, sprint/power athletes n = 207), and controls (all male, n = 544) in Polish and Russian samples. We also examined the association between these SNPs and the athletes’ competition level (‘elite’ and ‘national’ level). Genotypes were analysed by Single-Base Extension and Real-Time PCR. Multinomial logistic regression analyses were conducted to assess the association between genotypes and athletic status/competition level. RESULTS: IGF2BP2 rs4402960 and LPL rs320 were significantly associated with athletic status; sprint/power athletes were twice more likely to have the IGF2BP2 rs4402960 risk (T) allele compared to endurance athletes (OR = 2.11, 95% CI = 1.03-4.30, P <0.041), and non-athletic controls were significantly less likely to have the T allele compared to sprint/power athletes (OR = 0.62, 95% CI =0.43-0.89, P <0.0009). The control group was significantly more likely to have the LPL rs320 risk (G) allele compared to endurance athletes (OR = 1.26, 95% CI = 1.05-1.52, P <0.013). Hence, endurance athletes were the “protected” group being significantly (p < 0.05) less likely to have the risk allele compared to sprint/power athletes (IGF2BP2 rs4402960) and significantly (p < 0.05) less likely to have the risk allele compared to controls (LPL rs320). The other 3 SNPs did not show significant differences between the study groups. CONCLUSIONS: Male endurance athletes are less likely to have the metabolic risk alleles of IGF2BP2 rs4402960 and LPL rs320, compared to sprint/power athletes and controls, respectively. These results suggest that some SNPs across the human genome have a dual effect and may predispose endurance athletes to reduced risk of developing metabolic morbidities, whereas sprint/power athletes might be predisposed to elevated risk

Investigation of interaction femtosecond laser pulses with skin and eyes mathematical model

We present a mathematical model of linear and nonlinear processes that takes place under the action of femtosecond laser radiation on the cutaneous covering. The study is carried out and the analytical solution of the set of equations describing the dynamics of the electron and atomic subsystems and investigated the processes of linear and nonlinear interaction of femtosecond laser pulses in the vitreous of the human eye, revealed the dependence of the pulse duration on the retina of the duration of the input pulse and found the value of the radiation power density, in which there is a self-focusing is obtained. The results of the work can be used to determine the maximum acceptable energy, generated by femtosecond laser systems, and to develop Russian laser safety standards for femtosecond laser systems