5 research outputs found
Problems of Creating a Favorable Investment Climate in Russian Regions
The purpose of this paper is to identify the budget- and tax-related problems as may occasionally arise from the interaction of federal and sub-federal authorities hampering the growth of the investment attractiveness of regions, and to develop recommendations on their solution. To this end, a system of indicators and a typological scale have been developed to rank the Russian Federation subjects according to efforts of their regional authorities to build up local tax bases.Β To provide conditions for βholdingβ an investor in the territory of a federal subject for a long-term period, it is suggested that the existing subsidy rules be supplemented with tax characteristics. The taxing powers of regions in providing territory-oriented tax incentives are analyzed. The weak points of the powers division that lead to distortion of the local tax competition are identified along with the proposal of measures towards their elimination.
Keywords: Budgetary subsidies; tax incentives; favorable investment climate; tax competition.
JEL Classifications: H2, O16, R4
Taxes Harmonization Features in the European Union Countries
Today the most developed integration association is the European Union, which main predecessor is the European Economic Community that was created in 1957. The challenge on the today's agenda in the EU is the formation and strengthening of the economic, monetary and political union of the countries - members. The integration within the EU affects almost all relationship parties of the states - the EU members - politics, economics, social and cultural spheres. To indicate this process the term βtax harmonizationβ is used in the EU. The driving force and the motivation incentive of the taxation harmonization in the Member States of the European Union are the processes of the deepening of the international economic integration. At the same time, the tax systems rapprochement of the states involved in the integration association has the opposite stimulating effect on the further development of the integration processes in other areas. The research relevance is caused by the importance and special role of tax harmonization in the framework of the European economic integration deepening, the development of the EU united internal market, the economic and currency union formation in the EU. The study objectives is the determination of the tax harmonization and justification of its need for the integration association at the mature stages of its development, the identification and analysis of the factors affecting the pro- process of tax harmonization in the European Union countries.
Keywords: economy, taxes, tax harmonization, the tax system regulation
JEL Classifications: F33, G18, M4
Π ΠΎΠ»Ρ ΡΠ΅Π»ΠΎΠ²Π΅ΡΠ΅ΡΠΊΠΎΠ³ΠΎ ΠΊΠ°ΠΏΠΈΡΠ°Π»Π° Π² ΡΠΈΡΡΠΎΠ²ΠΎΠΉ ΡΠΊΠΎΠ½ΠΎΠΌΠΈΠΊΠ΅ Π½Π° ΠΈΠ½ΡΡΠΈΡΡΡΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠΌ ΠΈ ΡΠ΅Π³ΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠΌ ΡΡΠΎΠ²Π½ΡΡ
ΠΡΡΠ»Π΅Π΄ΠΎΠ²Π°Π½ΠΈΠ΅ ΡΠΎΠ»ΠΈ ΡΠ΅Π»ΠΎΠ²Π΅ΡΠ΅ΡΠΊΠΎΠ³ΠΎ ΠΊΠ°ΠΏΠΈΡΠ°Π»Π° Π² ΠΏΠ΅ΡΠ΅Ρ
ΠΎΠ΄Π΅ Π ΠΎΡΡΠΈΠΈ ΠΊ ΡΠΈΡΡΠΎΠ²ΠΎΠΉ ΡΠΊΠΎΠ½ΠΎΠΌΠΈΠΊΠ΅ Π°ΠΊΡΡΠ°Π»ΡΠ½ΠΎ Π²Π²ΠΈΠ΄Ρ Π² Π½Π΅ΠΎΠ±Ρ
ΠΎΠ΄ΠΈΠΌΠΎΡΡΠΈ ΠΏΠΎΠΈΡΠΊΠ° Π½ΠΎΠ²ΡΡ
ΠΌΠΎΠ΄Π΅Π»Π΅ΠΉ ΡΡΠ½ΠΊΡΠΈΠΎΠ½ΠΈΡΠΎΠ²Π°Π½ΠΈΡ ΠΈ ΡΠ°Π·Π²ΠΈΡΠΈΡ Π½Π°ΡΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠΉ ΡΠΊΠΎΠ½ΠΎΠΌΠΈΠΊΠΈ Π ΠΎΡΡΠΈΠΈ, ΠΏΠΎΠ²ΡΡΠ΅Π½ΠΈΡ ΡΡΠΎΠ²Π½Ρ ΡΠΈΡΡΠΎΠ²ΠΎΠΉ Π³ΡΠ°ΠΌΠΎΡΠ½ΠΎΡΡΠΈ ΡΡΠ΅Π΄ΠΈ Π½Π°ΡΠ΅Π»Π΅Π½ΠΈΡ ΡΡΡΠ°Π½Ρ ΠΈ Π·Π½Π°ΡΠ΅Π½ΠΈΡ ΡΠ΅Π»ΠΎΠ²Π΅ΡΠ΅ΡΠΊΠΎΠ³ΠΎ ΠΊΠ°ΠΏΠΈΡΠ°Π»Π° Π² ΠΏΡΠΎΡΠ΅ΡΡΠ΅ ΡΠΈΡΡΠΎΠ²ΠΈΠ·Π°ΡΠΈΠΈ Π΄Π΅ΡΡΠ΅Π»ΡΠ½ΠΎΡΡΠΈ Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²Π΅Π½Π½ΡΡ
ΠΈΠ½ΡΡΠΈΡΡΡΠΎΠ² ΠΈ ΠΊΠΎΠΌΠΌΠ΅ΡΡΠ΅ΡΠΊΠΈΡ
ΠΊΠΎΠΌΠΏΠ°Π½ΠΈΠΉ. ΠΡΠ΄Π΅Π»ΡΠ½ΠΎΠ΅ Π²Π½ΠΈΠΌΠ°Π½ΠΈΠ΅ ΡΠ΄Π΅Π»ΡΠ΅ΡΡΡ ΡΡΡΠ΅ΠΊΡΡ ΠΎΡ Π²Π½Π΅Π΄ΡΠ΅Π½ΠΈΡ ΠΌΠ΅Ρ
Π°Π½ΠΈΠ·ΠΌΠΎΠ² ΠΏΠΎΠ΄Π΄Π΅ΡΠΆΠΊΠΈ ΠΈ ΠΏΡΠΎΠ΄Π²ΠΈΠΆΠ΅Π½ΠΈΡ ΡΠ°ΡΡΠ½ΠΎΠ³ΠΎ ΠΊΠ°ΠΏΠΈΡΠ°Π»Π° Π² ΠΊΠΎΠ½ΡΠ΅ΠΊΡΡΠ΅ ΡΠ΅Π³ΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠ³ΠΎ ΡΠ°Π·Π²ΠΈΡΠΈΡ. Π¦Π΅Π»ΡΡ Π½Π°ΡΡΠ½ΠΎΠΉ ΡΠ°Π±ΠΎΡΡ ΡΠ²Π»ΡΠ΅ΡΡΡ Π²ΡΠ΄Π΅Π»Π΅Π½ΠΈΠ΅ ΡΠΎΠ»ΠΈ ΡΠ΅Π»ΠΎΠ²Π΅ΡΠ΅ΡΠΊΠΎΠ³ΠΎ ΠΊΠ°ΠΏΠΈΡΠ°Π»Π° Π² ΠΊΠ°ΡΠ΅ΡΡΠ²Π΅ Π΄ΡΠ°ΠΉΠ²Π΅ΡΠ° Π½Π°ΡΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠΉ ΡΠΊΠΎΠ½ΠΎΠΌΠΈΠΊΠΈ ΠΈ Π΅Π΅ ΡΠ΅Π³ΠΈΠΎΠ½Π°Π»ΡΠ½ΡΡ
ΡΠ»Π΅ΠΌΠ΅Π½ΡΠΎΠ² ΠΊ ΡΠΎΡΡΠΎΡΠ½ΠΈΡ ΠΏΠΎΡΡΠΈΠ½Π΄ΡΡΡΡΠΈΠ°Π»ΡΠ½ΠΎΠΉ. ΠΠ»Ρ Π΄ΠΎΡΡΠΈΠΆΠ΅Π½ΠΈΡ ΠΏΠΎΡΡΠ°Π²Π»Π΅Π½Π½ΠΎΠΉ ΡΠ΅Π»ΠΈ Π±ΡΠ» Π²ΡΠΏΠΎΠ»Π½Π΅Π½ ΡΡΠ΄ Π·Π°Π΄Π°Ρ: Π²ΡΠ΄Π΅Π»Π΅Π½Ρ ΠΏΠ°ΡΠ°ΠΌΠ΅ΡΡΡ ΡΠ°ΠΏΠΈΠΎΡΠΊΠΎΠ½ΠΎΠΌΠΈΡΠ΅ΡΠΊΠΎΠΉ ΡΠΈΡΡΠ΅ΠΌΡ ΠΈ ΠΈΠ½ΡΠ΅ΡΠΏΡΠ΅ΡΠΈΡΠΎΠ²Π°Π½Ρ ΠΏΠΎΠ»ΡΡΠ΅Π½Π½ΡΠ΅ ΡΠ΅Π·ΡΠ»ΡΡΠ°ΡΡ, ΠΏΡΠΎΠ°Π½Π°Π»ΠΈΠ·ΠΈΡΠΎΠ²Π°Π½ ΠΎΠΏΡΡ ΠΏΡΠ±Π»ΠΈΡΠ½ΡΡ
ΠΈ ΡΠ°ΡΡΠ½ΡΡ
ΠΈΠ½ΡΡΠΈΡΡΡΠΎΠ² Π½Π° ΠΏΡΠ΅Π΄ΠΌΠ΅Ρ ΡΠΎΠ·Π΄Π°Π½ΠΈΡ ΡΡΠ»ΠΎΠ²ΠΈΠΉ Π΄Π»Ρ ΠΈΠ½Π½ΠΎΠ²Π°ΡΠΈΠΎΠ½Π½ΠΎΠ³ΠΎ ΡΠ°Π·Π²ΠΈΡΠΈΡ ΡΠ΅Π»ΠΎΠ²Π΅ΡΠ΅ΡΠΊΠΎΠ³ΠΎ ΠΊΠ°ΠΏΠΈΡΠ°Π»Π° ΠΊΠ°ΠΊ Π² ΠΎΡΠ΄Π΅Π»ΡΠ½ΡΡ
ΠΎΡΡΠ°ΡΠ»ΡΡ
, ΡΠ°ΠΊ ΠΈ Π² ΡΠ°ΠΌΠΊΠ°Ρ
ΠΈΠ½ΡΡΠΈΡΡΡΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠ³ΠΎ ΡΠ°Π·Π²ΠΈΡΠΈΡ ΠΎΠ±ΡΠ΅ΡΡΠ²Π° Π² ΡΠ΅Π»ΠΎΠΌ. ΠΠ½ΡΡΡΡΠΌΠ΅Π½ΡΠ°ΡΠΈΠΉ Π°Π²ΡΠΎΡΠΎΠ² Π²ΠΊΠ»ΡΡΠ°Π΅Ρ Π² ΡΠ΅Π±Ρ ΡΠΏΠΎΡΠΎΠ±Ρ Π½Π°ΡΡΠ½ΠΎΠ³ΠΎ ΠΏΠΎΠ·Π½Π°Π½ΠΈΡ (ΠΈΠ½Π΄ΡΠΊΡΠΈΡ, Π΄Π΅Π΄ΡΠΊΡΠΈΡ, Π°Π±ΡΡΡΠ°Π³ΠΈΡΠΎΠ²Π°Π½ΠΈΠ΅), Π° ΡΠ°ΠΊΠΆΠ΅ ΠΌΠ΅ΡΠΎΠ΄Ρ ΡΠΊΠΎΠ½ΠΎΠΌΠ΅ΡΡΠΈΡΠ΅ΡΠΊΠΎΠ³ΠΎ Π°Π½Π°Π»ΠΈΠ·Π°. ΠΠ°ΡΡΠ½Π°Ρ Π½ΠΎΠ²ΠΈΠ·Π½Π° ΠΈΡΡΠ»Π΅Π΄ΠΎΠ²Π°Π½ΠΈΡ Π½Π°ΡΡΠΎΡΡΠ΅ΠΉ ΡΠ°Π±ΠΎΡΡ ΡΠΎΡΡΠΎΠΈΡ Π² ΠΏΡΠΎΡΠ°Π±ΠΎΡΠΊΠ΅ ΠΏΠΎΠΊΠ°Π·Π°ΡΠ΅Π»Π΅ΠΉ Π²Π·Π°ΠΈΠΌΠΎΠ·Π°Π²ΠΈΡΠΈΠΌΠΎΡΡΠΈ ΡΠ°Π·Π²ΠΈΡΠΈΡ ΡΠ΅Π»ΠΎΠ²Π΅ΡΠ΅ΡΠΊΠΎΠ³ΠΎ ΠΊΠ°ΠΏΠΈΡΠ°Π»Π° ΠΈ ΡΠΎΡΠΈΠ°Π»ΡΠ½ΠΎ-ΡΠΊΠΎΠ½ΠΎΠΌΠΈΡΠ΅ΡΠΊΠΎΠ³ΠΎ ΡΠΎΡΡΠ° Π² ΡΠ΅Π³ΠΈΠΎΠ½Π°Ρ
. ΠΠ½Π°ΡΠ΅Π½ΠΈΠ΅ ΡΠ°Π±ΠΎΡΡ Ρ
Π°ΡΠ°ΠΊΡΠ΅ΡΠΈΠ·ΡΠ΅ΡΡΡ ΡΠ»Π΅Π΄ΡΡΡΠΈΠΌΠΈ ΡΠ΅Π·ΡΠ»ΡΡΠ°ΡΠ°ΠΌΠΈ: ΠΎΠΏΠΈΡΠ°Π½Ρ Π·Π°Π΄Π°ΡΠΈ ΠΎΠ±ΡΠ°Π·ΠΎΠ²Π°ΡΠ΅Π»ΡΠ½ΡΡ
ΡΡΡΠ΅ΠΆΠ΄Π΅Π½ΠΈΠΉ, Π·Π°ΠΊΠ»ΡΡΠ°ΡΡΠΈΠ΅ΡΡ Π² ΡΠΎΡΠΌΠΈΡΠΎΠ²Π°Π½ΠΈΠΈ Π½Π°Π²ΡΠΊΠΎΠ² Π² ΠΎΠ±Π»Π°ΡΡΠΈ ΠΎΠ±Π΅ΡΠΏΠ΅ΡΠ΅Π½ΠΈΡ ΡΠ°Π±ΠΎΡΡ ΡΠΈΡΡΠΎΠ²ΡΡ
ΡΠΈΡΡΠ΅ΠΌ, Π²ΡΠ΄Π΅Π»Π΅Π½Ρ ΡΠΏΠΎΡΠΎΠ±Ρ ΡΠ΅ΡΠ΅Π½ΠΈΡ ΠΏΡΠΎΠ±Π»Π΅ΠΌΡ Π·Π°ΠΌΠ΅Π΄Π»Π΅Π½ΠΈΡ ΡΠ΅ΠΌΠΏΠΎΠ² ΡΠ°Π·Π²ΠΈΡΠΈΡ Π½Π°ΠΏΡΠ°Π²Π»Π΅Π½ΠΈΠΉ ΠΎΡΠ΅ΡΠ΅ΡΡΠ²Π΅Π½Π½ΠΎΠΉ ΡΠΈΡΡΠΎΠ²ΠΎΠΉ ΡΡΠ΅Π΄Ρ, Π² ΡΠΎΠΌ ΡΠΈΡΠ»Π΅ ΡΠ΅ΡΠ΅Π· ΡΠΎΠ·Π΄Π°Π½ΠΈΠ΅ ΠΏΡΠ°ΠΊΡΠΈΠΊ ΠΊΠ°Π΄ΡΠΎΠ²ΠΎΠ³ΠΎ ΠΏΡΠΎΠ³Π½ΠΎΠ·ΠΈΡΠΎΠ²Π°Π½ΠΈΡ, ΠΎΡΠΈΠ΅Π½ΡΠΈΡΠΎΠ²Π°Π½Π½ΡΡ
Π½Π° Π²ΡΡΠΎΠΊΠΎΡΠ΅Ρ
Π½ΠΎΠ»ΠΎΠ³ΠΈΡΠ½ΡΠ΅ ΠΈ Π½Π°ΡΠΊΠΎΠ΅ΠΌΠΊΠΈΠ΅ ΠΎΡΡΠ°ΡΠ»ΠΈ ΡΠΊΠΎΠ½ΠΎΠΌΠΈΠΊΠΈ, ΡΡΠΎΡΠΌΠΈΡΠΎΠ²Π°Π½Ρ ΡΠ΅ΠΊΠΎΠΌΠ΅Π½Π΄Π°ΡΠΈΠΈ Π΄Π»Ρ ΡΡΠΏΠ΅ΡΠ½ΠΎΠΉ ΡΠ΅Π°Π»ΠΈΠ·Π°ΡΠΈΠΈ Π΄ΠΎΠ»Π³ΠΎΡΡΠΎΡΠ½ΡΡ
ΠΏΡΠΎΠ³ΡΠ°ΠΌΠΌ ΠΈΠ½Π½ΠΎΠ²Π°ΡΠΈΠΎΠ½Π½ΠΎΠ³ΠΎ ΡΠ°Π·Π²ΠΈΡΠΈΡ ΡΠΈΡΡΠΎΠ²ΠΎΠΉ ΡΠΊΠΎΠ½ΠΎΠΌΠΈΠΊΠΈ Π² Π ΠΎΡΡΠΈΠΈ. Π’Π°ΠΊΠΈΠΌ ΠΎΠ±ΡΠ°Π·ΠΎΠΌ, Π°Π²ΡΠΎΡΠ°ΠΌΠΈ Π΄ΠΎΠΊΠ°Π·Π°Π½ΠΎ, ΡΡΠΎ ΡΠ΅Π»ΠΎΠ²Π΅ΡΠ΅ΡΠΊΠΈΠΉ ΠΊΠ°ΠΏΠΈΡΠ°Π» Π²ΡΡΡΡΠΏΠ°Π΅Ρ Π½Π΅ΠΎΠ±Ρ
ΠΎΠ΄ΠΈΠΌΡΠΌ ΡΡΠ»ΠΎΠ²ΠΈΠ΅ΠΌ ΡΠ°Π·Π²ΠΈΡΠΈΡ Π½Π°ΡΠΊΠΎΠ΅ΠΌΠΊΠΈΡ
ΠΎΡΡΠ°ΡΠ»Π΅ΠΉ, ΡΠ²Π»ΡΡΡΡ Π²Π°ΠΆΠ½ΡΠΌ Π·Π²Π΅Π½ΠΎΠΌ Π² ΡΠΎΠ·Π΄Π°Π½ΠΈΠΈ Π΄ΠΎΠ±Π°Π²Π»Π΅Π½Π½ΠΎΠΉ ΡΡΠΎΠΈΠΌΠΎΡΡΠΈ Π² ΡΠ΅Π³ΠΈΠΎΠ½Π°Ρ
ΠΈ ΡΠΎΡΠΌΠΈΡΠΎΠ²Π°Π½ΠΈΠΈ Π½Π°ΡΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠ³ΠΎ ΠΠ Π
Π ΠΎΠ»Ρ ΡΠ΅Π»ΠΎΠ²Π΅ΡΠ΅ΡΠΊΠΎΠ³ΠΎ ΠΊΠ°ΠΏΠΈΡΠ°Π»Π° Π² ΡΠΈΡΡΠΎΠ²ΠΎΠΉ ΡΠΊΠΎΠ½ΠΎΠΌΠΈΠΊΠ΅ Π½Π° ΠΈΠ½ΡΡΠΈΡΡΡΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠΌ ΠΈ ΡΠ΅Π³ΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠΌ ΡΡΠΎΠ²Π½ΡΡ
ΠΡΡΠ»Π΅Π΄ΠΎΠ²Π°Π½ΠΈΠ΅ ΡΠΎΠ»ΠΈ ΡΠ΅Π»ΠΎΠ²Π΅ΡΠ΅ΡΠΊΠΎΠ³ΠΎ ΠΊΠ°ΠΏΠΈΡΠ°Π»Π° Π² ΠΏΠ΅ΡΠ΅Ρ
ΠΎΠ΄Π΅ Π ΠΎΡΡΠΈΠΈ ΠΊ ΡΠΈΡΡΠΎΠ²ΠΎΠΉ ΡΠΊΠΎΠ½ΠΎΠΌΠΈΠΊΠ΅ Π°ΠΊΡΡΠ°Π»ΡΠ½ΠΎ Π²Π²ΠΈΠ΄Ρ Π² Π½Π΅ΠΎΠ±Ρ
ΠΎΠ΄ΠΈΠΌΠΎΡΡΠΈ ΠΏΠΎΠΈΡΠΊΠ° Π½ΠΎΠ²ΡΡ
ΠΌΠΎΠ΄Π΅Π»Π΅ΠΉ ΡΡΠ½ΠΊΡΠΈΠΎΠ½ΠΈΡΠΎΠ²Π°Π½ΠΈΡ ΠΈ ΡΠ°Π·Π²ΠΈΡΠΈΡ Π½Π°ΡΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠΉ ΡΠΊΠΎΠ½ΠΎΠΌΠΈΠΊΠΈ Π ΠΎΡΡΠΈΠΈ, ΠΏΠΎΠ²ΡΡΠ΅Π½ΠΈΡ ΡΡΠΎΠ²Π½Ρ ΡΠΈΡΡΠΎΠ²ΠΎΠΉ Π³ΡΠ°ΠΌΠΎΡΠ½ΠΎΡΡΠΈ ΡΡΠ΅Π΄ΠΈ Π½Π°ΡΠ΅Π»Π΅Π½ΠΈΡ ΡΡΡΠ°Π½Ρ ΠΈ Π·Π½Π°ΡΠ΅Π½ΠΈΡ ΡΠ΅Π»ΠΎΠ²Π΅ΡΠ΅ΡΠΊΠΎΠ³ΠΎ ΠΊΠ°ΠΏΠΈΡΠ°Π»Π° Π² ΠΏΡΠΎΡΠ΅ΡΡΠ΅ ΡΠΈΡΡΠΎΠ²ΠΈΠ·Π°ΡΠΈΠΈ Π΄Π΅ΡΡΠ΅Π»ΡΠ½ΠΎΡΡΠΈ Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²Π΅Π½Π½ΡΡ
ΠΈΠ½ΡΡΠΈΡΡΡΠΎΠ² ΠΈ ΠΊΠΎΠΌΠΌΠ΅ΡΡΠ΅ΡΠΊΠΈΡ
ΠΊΠΎΠΌΠΏΠ°Π½ΠΈΠΉ. ΠΡΠ΄Π΅Π»ΡΠ½ΠΎΠ΅ Π²Π½ΠΈΠΌΠ°Π½ΠΈΠ΅ ΡΠ΄Π΅Π»ΡΠ΅ΡΡΡ ΡΡΡΠ΅ΠΊΡΡ ΠΎΡ Π²Π½Π΅Π΄ΡΠ΅Π½ΠΈΡ ΠΌΠ΅Ρ
Π°Π½ΠΈΠ·ΠΌΠΎΠ² ΠΏΠΎΠ΄Π΄Π΅ΡΠΆΠΊΠΈ ΠΈ ΠΏΡΠΎΠ΄Π²ΠΈΠΆΠ΅Π½ΠΈΡ ΡΠ°ΡΡΠ½ΠΎΠ³ΠΎ ΠΊΠ°ΠΏΠΈΡΠ°Π»Π° Π² ΠΊΠΎΠ½ΡΠ΅ΠΊΡΡΠ΅ ΡΠ΅Π³ΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠ³ΠΎ ΡΠ°Π·Π²ΠΈΡΠΈΡ. Π¦Π΅Π»ΡΡ Π½Π°ΡΡΠ½ΠΎΠΉ ΡΠ°Π±ΠΎΡΡ ΡΠ²Π»ΡΠ΅ΡΡΡ Π²ΡΠ΄Π΅Π»Π΅Π½ΠΈΠ΅ ΡΠΎΠ»ΠΈ ΡΠ΅Π»ΠΎΠ²Π΅ΡΠ΅ΡΠΊΠΎΠ³ΠΎ ΠΊΠ°ΠΏΠΈΡΠ°Π»Π° Π² ΠΊΠ°ΡΠ΅ΡΡΠ²Π΅ Π΄ΡΠ°ΠΉΠ²Π΅ΡΠ° Π½Π°ΡΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠΉ ΡΠΊΠΎΠ½ΠΎΠΌΠΈΠΊΠΈ ΠΈ Π΅Π΅ ΡΠ΅Π³ΠΈΠΎΠ½Π°Π»ΡΠ½ΡΡ
ΡΠ»Π΅ΠΌΠ΅Π½ΡΠΎΠ² ΠΊ ΡΠΎΡΡΠΎΡΠ½ΠΈΡ ΠΏΠΎΡΡΠΈΠ½Π΄ΡΡΡΡΠΈΠ°Π»ΡΠ½ΠΎΠΉ. ΠΠ»Ρ Π΄ΠΎΡΡΠΈΠΆΠ΅Π½ΠΈΡ ΠΏΠΎΡΡΠ°Π²Π»Π΅Π½Π½ΠΎΠΉ ΡΠ΅Π»ΠΈ Π±ΡΠ» Π²ΡΠΏΠΎΠ»Π½Π΅Π½ ΡΡΠ΄ Π·Π°Π΄Π°Ρ: Π²ΡΠ΄Π΅Π»Π΅Π½Ρ ΠΏΠ°ΡΠ°ΠΌΠ΅ΡΡΡ ΡΠ°ΠΏΠΈΠΎΡΠΊΠΎΠ½ΠΎΠΌΠΈΡΠ΅ΡΠΊΠΎΠΉ ΡΠΈΡΡΠ΅ΠΌΡ ΠΈ ΠΈΠ½ΡΠ΅ΡΠΏΡΠ΅ΡΠΈΡΠΎΠ²Π°Π½Ρ ΠΏΠΎΠ»ΡΡΠ΅Π½Π½ΡΠ΅ ΡΠ΅Π·ΡΠ»ΡΡΠ°ΡΡ, ΠΏΡΠΎΠ°Π½Π°Π»ΠΈΠ·ΠΈΡΠΎΠ²Π°Π½ ΠΎΠΏΡΡ ΠΏΡΠ±Π»ΠΈΡΠ½ΡΡ
ΠΈ ΡΠ°ΡΡΠ½ΡΡ
ΠΈΠ½ΡΡΠΈΡΡΡΠΎΠ² Π½Π° ΠΏΡΠ΅Π΄ΠΌΠ΅Ρ ΡΠΎΠ·Π΄Π°Π½ΠΈΡ ΡΡΠ»ΠΎΠ²ΠΈΠΉ Π΄Π»Ρ ΠΈΠ½Π½ΠΎΠ²Π°ΡΠΈΠΎΠ½Π½ΠΎΠ³ΠΎ ΡΠ°Π·Π²ΠΈΡΠΈΡ ΡΠ΅Π»ΠΎΠ²Π΅ΡΠ΅ΡΠΊΠΎΠ³ΠΎ ΠΊΠ°ΠΏΠΈΡΠ°Π»Π° ΠΊΠ°ΠΊ Π² ΠΎΡΠ΄Π΅Π»ΡΠ½ΡΡ
ΠΎΡΡΠ°ΡΠ»ΡΡ
, ΡΠ°ΠΊ ΠΈ Π² ΡΠ°ΠΌΠΊΠ°Ρ
ΠΈΠ½ΡΡΠΈΡΡΡΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠ³ΠΎ ΡΠ°Π·Π²ΠΈΡΠΈΡ ΠΎΠ±ΡΠ΅ΡΡΠ²Π° Π² ΡΠ΅Π»ΠΎΠΌ. ΠΠ½ΡΡΡΡΠΌΠ΅Π½ΡΠ°ΡΠΈΠΉ Π°Π²ΡΠΎΡΠΎΠ² Π²ΠΊΠ»ΡΡΠ°Π΅Ρ Π² ΡΠ΅Π±Ρ ΡΠΏΠΎΡΠΎΠ±Ρ Π½Π°ΡΡΠ½ΠΎΠ³ΠΎ ΠΏΠΎΠ·Π½Π°Π½ΠΈΡ (ΠΈΠ½Π΄ΡΠΊΡΠΈΡ, Π΄Π΅Π΄ΡΠΊΡΠΈΡ, Π°Π±ΡΡΡΠ°Π³ΠΈΡΠΎΠ²Π°Π½ΠΈΠ΅), Π° ΡΠ°ΠΊΠΆΠ΅ ΠΌΠ΅ΡΠΎΠ΄Ρ ΡΠΊΠΎΠ½ΠΎΠΌΠ΅ΡΡΠΈΡΠ΅ΡΠΊΠΎΠ³ΠΎ Π°Π½Π°Π»ΠΈΠ·Π°. ΠΠ°ΡΡΠ½Π°Ρ Π½ΠΎΠ²ΠΈΠ·Π½Π° ΠΈΡΡΠ»Π΅Π΄ΠΎΠ²Π°Π½ΠΈΡ Π½Π°ΡΡΠΎΡΡΠ΅ΠΉ ΡΠ°Π±ΠΎΡΡ ΡΠΎΡΡΠΎΠΈΡ Π² ΠΏΡΠΎΡΠ°Π±ΠΎΡΠΊΠ΅ ΠΏΠΎΠΊΠ°Π·Π°ΡΠ΅Π»Π΅ΠΉ Π²Π·Π°ΠΈΠΌΠΎΠ·Π°Π²ΠΈΡΠΈΠΌΠΎΡΡΠΈ ΡΠ°Π·Π²ΠΈΡΠΈΡ ΡΠ΅Π»ΠΎΠ²Π΅ΡΠ΅ΡΠΊΠΎΠ³ΠΎ ΠΊΠ°ΠΏΠΈΡΠ°Π»Π° ΠΈ ΡΠΎΡΠΈΠ°Π»ΡΠ½ΠΎ-ΡΠΊΠΎΠ½ΠΎΠΌΠΈΡΠ΅ΡΠΊΠΎΠ³ΠΎ ΡΠΎΡΡΠ° Π² ΡΠ΅Π³ΠΈΠΎΠ½Π°Ρ
. ΠΠ½Π°ΡΠ΅Π½ΠΈΠ΅ ΡΠ°Π±ΠΎΡΡ Ρ
Π°ΡΠ°ΠΊΡΠ΅ΡΠΈΠ·ΡΠ΅ΡΡΡ ΡΠ»Π΅Π΄ΡΡΡΠΈΠΌΠΈ ΡΠ΅Π·ΡΠ»ΡΡΠ°ΡΠ°ΠΌΠΈ: ΠΎΠΏΠΈΡΠ°Π½Ρ Π·Π°Π΄Π°ΡΠΈ ΠΎΠ±ΡΠ°Π·ΠΎΠ²Π°ΡΠ΅Π»ΡΠ½ΡΡ
ΡΡΡΠ΅ΠΆΠ΄Π΅Π½ΠΈΠΉ, Π·Π°ΠΊΠ»ΡΡΠ°ΡΡΠΈΠ΅ΡΡ Π² ΡΠΎΡΠΌΠΈΡΠΎΠ²Π°Π½ΠΈΠΈ Π½Π°Π²ΡΠΊΠΎΠ² Π² ΠΎΠ±Π»Π°ΡΡΠΈ ΠΎΠ±Π΅ΡΠΏΠ΅ΡΠ΅Π½ΠΈΡ ΡΠ°Π±ΠΎΡΡ ΡΠΈΡΡΠΎΠ²ΡΡ
ΡΠΈΡΡΠ΅ΠΌ, Π²ΡΠ΄Π΅Π»Π΅Π½Ρ ΡΠΏΠΎΡΠΎΠ±Ρ ΡΠ΅ΡΠ΅Π½ΠΈΡ ΠΏΡΠΎΠ±Π»Π΅ΠΌΡ Π·Π°ΠΌΠ΅Π΄Π»Π΅Π½ΠΈΡ ΡΠ΅ΠΌΠΏΠΎΠ² ΡΠ°Π·Π²ΠΈΡΠΈΡ Π½Π°ΠΏΡΠ°Π²Π»Π΅Π½ΠΈΠΉ ΠΎΡΠ΅ΡΠ΅ΡΡΠ²Π΅Π½Π½ΠΎΠΉ ΡΠΈΡΡΠΎΠ²ΠΎΠΉ ΡΡΠ΅Π΄Ρ, Π² ΡΠΎΠΌ ΡΠΈΡΠ»Π΅ ΡΠ΅ΡΠ΅Π· ΡΠΎΠ·Π΄Π°Π½ΠΈΠ΅ ΠΏΡΠ°ΠΊΡΠΈΠΊ ΠΊΠ°Π΄ΡΠΎΠ²ΠΎΠ³ΠΎ ΠΏΡΠΎΠ³Π½ΠΎΠ·ΠΈΡΠΎΠ²Π°Π½ΠΈΡ, ΠΎΡΠΈΠ΅Π½ΡΠΈΡΠΎΠ²Π°Π½Π½ΡΡ
Π½Π° Π²ΡΡΠΎΠΊΠΎΡΠ΅Ρ
Π½ΠΎΠ»ΠΎΠ³ΠΈΡΠ½ΡΠ΅ ΠΈ Π½Π°ΡΠΊΠΎΠ΅ΠΌΠΊΠΈΠ΅ ΠΎΡΡΠ°ΡΠ»ΠΈ ΡΠΊΠΎΠ½ΠΎΠΌΠΈΠΊΠΈ, ΡΡΠΎΡΠΌΠΈΡΠΎΠ²Π°Π½Ρ ΡΠ΅ΠΊΠΎΠΌΠ΅Π½Π΄Π°ΡΠΈΠΈ Π΄Π»Ρ ΡΡΠΏΠ΅ΡΠ½ΠΎΠΉ ΡΠ΅Π°Π»ΠΈΠ·Π°ΡΠΈΠΈ Π΄ΠΎΠ»Π³ΠΎΡΡΠΎΡΠ½ΡΡ
ΠΏΡΠΎΠ³ΡΠ°ΠΌΠΌ ΠΈΠ½Π½ΠΎΠ²Π°ΡΠΈΠΎΠ½Π½ΠΎΠ³ΠΎ ΡΠ°Π·Π²ΠΈΡΠΈΡ ΡΠΈΡΡΠΎΠ²ΠΎΠΉ ΡΠΊΠΎΠ½ΠΎΠΌΠΈΠΊΠΈ Π² Π ΠΎΡΡΠΈΠΈ. Π’Π°ΠΊΠΈΠΌ ΠΎΠ±ΡΠ°Π·ΠΎΠΌ, Π°Π²ΡΠΎΡΠ°ΠΌΠΈ Π΄ΠΎΠΊΠ°Π·Π°Π½ΠΎ, ΡΡΠΎ ΡΠ΅Π»ΠΎΠ²Π΅ΡΠ΅ΡΠΊΠΈΠΉ ΠΊΠ°ΠΏΠΈΡΠ°Π» Π²ΡΡΡΡΠΏΠ°Π΅Ρ Π½Π΅ΠΎΠ±Ρ
ΠΎΠ΄ΠΈΠΌΡΠΌ ΡΡΠ»ΠΎΠ²ΠΈΠ΅ΠΌ ΡΠ°Π·Π²ΠΈΡΠΈΡ Π½Π°ΡΠΊΠΎΠ΅ΠΌΠΊΠΈΡ
ΠΎΡΡΠ°ΡΠ»Π΅ΠΉ, ΡΠ²Π»ΡΡΡΡ Π²Π°ΠΆΠ½ΡΠΌ Π·Π²Π΅Π½ΠΎΠΌ Π² ΡΠΎΠ·Π΄Π°Π½ΠΈΠΈ Π΄ΠΎΠ±Π°Π²Π»Π΅Π½Π½ΠΎΠΉ ΡΡΠΎΠΈΠΌΠΎΡΡΠΈ Π² ΡΠ΅Π³ΠΈΠΎΠ½Π°Ρ
ΠΈ ΡΠΎΡΠΌΠΈΡΠΎΠ²Π°Π½ΠΈΠΈ Π½Π°ΡΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠ³ΠΎ ΠΠ Π
EFFICIENCY OF USING THE ADAPTED GOATβS MILK FORMULA IN THE DIET OF HEALTHY YOUNG INFANTS: A MULTICENTER PROSPECTIVE COMPARATIVE STUDY
Background. There is no doubt that it is necessary to study the efficiency of milk formulas that are introduced into the Russian market of baby food. This applies to both new products and known brands of formulas whose composition is subject to change.Objective. Our aim was to assess the clinical efficacy of the adapted goat's milk formula in the diet of young infants.Methods. We conducted a prospective comparative study with healthy full-termΒ children aged 0β5 months being on a formula (main group) or breast feeding (comparison group). The tolerability of the adapted goat's milk formula, the dynamics of anthropometric indicators, changes in body composition as well as microscopic characteristicsΒ of stool and general clinical and biochemical parametersΒ of peripheral blood were assessed after 1 month.Results. Good tolerability of the goat's milk formula was noted in 184 (96.8%) of 190 children in the main group. In the course of taking the product, the proportion of children with functional disorders of the gastrointestinal tract decreased significantly from 57 (30%) to 27 (14%) (p < 0.001). Physical development,Β complete blood count results, the levels of ferritin, prealbumin and 25(OH)D in children of the main group and the comparison group (n = 71) were comparable and were within the mean age parameters. Qualitative analysis of the level of specific IgE to goat's milk proteins did not reveal any sensibilization in any of the children receiving the milk formula, either at the beginning of the study or after 1 month of taking the product.Conclusion. The studied adapted goat's milk formula can be used in nutrition of young infants in cases of lack or absence of mother's milk