Подходы к пониманию налоговой справедливости

The article presents analysis and generalization of ideas of representatives of various theoretical concepts that substantiate scientific approaches to definition of the tax equity. The use the method of inductive cognition, system approach, analysis and synthesis has resulted in formulating a comparative characteristic of looks of representatives of the classical, neoclassical, Keynesian and institutional schools at the problem of tax equity. It shows the advantage of the neoinstitutionalsm method in comparison to the “mainstream”: conclusions about economy are made with respect to social problems of individuals and not through scientific abstraction based on strict observance of conditions favorable for development. The advocates of the classical and Keynesian scientific school believe that the concept ot the tax equity can change depending on the character of public relations. As opposed to them, the representatives of the institutional economy enlarge their analytical machinery with instrumentarium of social sciences by bringing values, 6raditions and culture to the forefront. Such an approach allows to consider as a tax equity indicator, on one hand, the state responsibility for quality of public benefits rendered in exchange of tax payments and, on the other hand, the taxpayers’ responsibility for law enforcement. Shifting the accent towards rental payments allows to provide the tax equity at the expense of decreasing the tax burden on investments and labor. The article also brings forth the arguments in favor of the fact that the existing socio-economic differentiation of population is determined by drawbacks of the personal income taxation system. To provide the equitable levelling-off of per capita ceiling and to level down poverty it is necessary to introduce the progressive taxation scale and establish the tax-exempt minimum. The fundamental research studies on issues of equity principle implementation in building the tax system and forming the state tax policy can become the application area for the above presented results of analyzing approaches to understanding the tax equity.В статье представлены анализ и обобщение идей представителей различных теоретических концепций, обосновывающих научные подходы к определению налоговой справедливости. Посредством метода индуктивного познания, системного подхода, анализа и синтеза сформулирована сравнительная характеристика взглядов представителей классической, неоклассической, кейнсианской, институциональной школы по проблеме налоговой справедливости. Показано преимущество методологии неоинституционализма по сравнению с «мейнстримом»: выводы об экономике делаются с учетом социальных проблем индивидов, а не путем научной абстракции, основанной на строгом соблюдении благоприятных для развития условий. Сторонники классической и кейнсианской научной школы и их последователи полагают, что понятие налоговой справедливости может изменяться в зависимости от характера общественных отношений. В отличие от них, представители институциональной экономики дополняют свой аналитический аппарат инструментарием социальных наук, выдвигая на первый план ценности, традицию, культуру. Такой подход позволяет рассматривать в качестве индикатора налоговой справедливости, с одной стороны, ответственность государства за качество общественных благ, предоставляемых в обмен уплаты налогов, с другой стороны, ответственность налогоплательщиков при выполнении законов. Смещение акцента в сторону рентных платежей позволит обеспечить налоговую справедливость за счет снижения налоговой нагрузки на инвестиции и труд. В статье также приводятся аргументы в пользу того, что существующая социально-экономическая дифференциация населения обусловлена недостатками системы налогообложения доходов физических лиц. Для обеспечения справедливого выравнивания уровня доходов населения и снижения уровня бедности необходимо введение прогрессивной шкалы и установление необлагаемого минимума. Областью применения представленных в статье результатов анализа подходов к пониманию налоговой справедливости могут стать фундаментальные научные исследования по вопросам реализации принципа справедливости в построении налоговой системы и формировании налоговой политики государства

Разграничение полномочий между федеральным и региональным уровнями власти в области налоговых льгот. Фискальные последствия

The authors study the problems of differentiation in the authority levels to establish tax incentives among the federal and regional government bodies and assess the corresponding negative impact on the tax competition. It is shown that the federal intervention in the regional tax privileges may lead to a distortion of vertical tax competition, a shortfall in tax revenues in the regional budgets, as well as to the migration of the tax base between regions, thereby distorting the real picture of the profits allocation. The obtained results can be used by federal and regional public authorities for developing the proposals to improve mechanisms of tax privileges provision and interbudgetary transfers’ optimization

MukB colocalizes with the oriC region and is required for organization of the two Escherichia coli chromosome arms into separate cell halves

The circular Escherichia coli chromosome is organized by bidirectional replication into two equal left and right arms (replichores). Each arm occupies a separate cell half, with the origin of replication (oriC) at mid-cell. E. coli MukBEF belongs to the ubiquitous family of SMC protein complexes that play key roles in chromosome organization and processing. In mukBEF mutants, viability is restricted to low temperature with production of anucleate cells, reflecting chromosome segregation defects. We show that in mukB mutant cells, the two chromosome arms do not separate into distinct cell halves, but extend from pole to pole with the oriC region located at the old pole. Mutations in topA, encoding topoisomerase I, do not suppress the aberrant positioning of chromosomal loci in mukB cells, despite suppressing the temperature-sensitivity and production of anucleate cells. Furthermore, we show that MukB and the oriC region generally colocalize throughout the cell cycle, even when oriC localization is aberrant. We propose that MukBEF initiates the normal bidirectional organization of the chromosome from the oriC region

Фискальные эффекты применения методологии инициативного бюджетирования в сфере общественных финансов

The subject of the research is the methodology and practice of initiative budgeting (the Russian term for participatory budgeting) as applied to taxation. The relevance of the study is explained by the fact that the experience accumulated in Russia allows us to speak about the productivity of the initiative budgeting methodology in relation to other areas of public finance. The initiative budgeting methodology is part of a more general theory of citizens’ participation in governance and budget decision-making, which is being formed in Russian and foreign studies. The article aims to study the emergence of fiscal effects of applying the methodology of initiative budgeting in public finance and to develop proposals on this basis aimed at finding reserves for increasing local budget revenues. To formulate conclusions and recommendations, the authors use methods such as content analysis of scientific publications on the development of participatory budgeting practices abroad and logical generalization. The study substantiates that one of the promising practices of initiative budgeting may be the participation of citizens in decision-making on the allocation of part of the expenditures of local budgets to co-finance projects of initiative budgeting. At the same time, additional positive effects appear in the form of increased motivation for collection and an overall increase in the volume of local taxes and fees. Thus, there is a productive integration of the initiative budgeting methodology and tax policy at the local level. The authors propose possible strategies for introducing an initiative budgeting experiment in Russian regions. The authors conclude that the initiative budgeting methodology allows creating ways to motivate local governments and citizens to increase local budget revenues. There is a prospect of expanding the scope of application of initiative budgeting tools to solve the financial problems of municipalities.Предметом исследования являются методология и практики инициативного бюджетирования применительно к налогообложению. Актуальность исследования объясняется тем, что опыт, накопленный инициативным бюджетированием в России, позволяет говорить о продуктивности методологии инициативного бюджетирования применительно к иным сферам общественных финансов. Методология инициативного бюджетирования является частью более общей теории вовлечения граждан в государственное управление и бюджетные решения, формирующейся в российских и зарубежных исследованиях. Целью статьи является исследование возникновения фискальных эффектов применения методологии инициативного бюджетирования в сфере общественных финансов и разработка на этой основе предложений, направленных на нахождение резервов увеличения доходов местных бюджетов. Использованы такие методы, как контент-анализ научных публикаций о развитии практик партисипаторного бюджетирования за рубежом, логическое обобщение для формулировки выводов и рекомендаций. Обосновано, что одной из перспективных практик инициативного бюджетирования может стать участие граждан в решениях о направлении части расходов местных бюджетов на софинансирование проектов инициативного бюджетирования. При этом появляются дополнительные положительные эффекты в форме повышения мотивации собираемости и общего роста объема поступлений местных налогов и сборов. Таким образом возникает продуктивная интеграция методологии инициативного бюджетирования и налоговой политики на местном уровне. Авторы предложили вероятные стратегии разворачивания эксперимента в субъектах Российской Федерации по внедрению инициативного бюджетирования. Сделан вывод, что методология инициативного бюджетирования позволяет создать способы мотивации органов местного самоуправления и граждан к увеличению объемов доходов местных бюджетов. В перспективе предполагается расширение сферы применения инструментария инициативного бюджетирования для решения финансовых проблем муниципальных образований

Branched oligonucleotide-intercalator conjugate forming a parallel stranded structure inhibits HIV-1 integrase

AbstractIntegration of a DNA copy of the HIV-1 genome into chromosomal DNA of infected cells is a key step of viral replication. Integration is carried out by integrase, a viral protein which binds to both ends of viral DNA and catalyses reactions of the 3′-end processing and strand transfer. A 3′-3′ branched oligonucleotide functionalised by the intercalator oxazolopyridocarbazole at each 5′-end was found to inhibit integration in vitro. We show that both a specific (G,A) sequence and the OPC intercalating agent contribute to the capability of the branched oligonucleotide to form a parallel stranded structure responsible for the inhibition

A role for Snf2-related nucleosome-spacing enzymes in genome-wide nucleosome organization

The positioning of nucleosomes within the coding regions of eukaryotic genes is aligned with respect to transcriptional start sites. This organization is likely to influence many genetic processes, requiring access to the underlying DNA. Here, we show that the combined action of Isw1 and Chd1 nucleosome-spacing enzymes is required to maintain this organization. In the absence of these enzymes, regular positioning of the majority of nucleosomes is lost. Exceptions include the region upstream of the promoter, the +1 nucleosome, and a subset of locations distributed throughout coding regions where other factors are likely to be involved. These observations indicate that adenosine triphosphate-dependent remodeling enzymes are responsible for directing the positioning of the majority of nucleosomes within the Saccharomyces cerevisiae genome

Modeling of prospects for the development of regional renewable energy

It has been proven that to solve the problems that arise in the combinatorial modeling of the prospects for the development of regional renewable energy, an algorithmically simple general combinatorial approach is the most appropriate option. The conceptual express method and corresponding mechanisms of the economic estimation of the efficiency of variants of the formation of regional systems of renewable energy have been suggested. These variants take into account the inflationary factors which serve as a basis of the analysis of investment and innovative projects of renewable energy sources by means of combinatorial modeling methods. To qualitatively analyze the effectiveness of the compared options, the system of existing indicators of the economic efficiency of renewable energy sources at the meso-level has been studied. The system was supplemented by informal and environmental indicators, the need for which is due to the fact that they have a significant impact on renewable energy in the region. Factors that significantly determine the effectiveness of the investment and innovation project for the introduction of renewable energy sources into the regional economy have been substantiated.Web of Science148art. no. 222

ТРИ ОБРАЗА ОДНОГО ВОКЗАЛА

The article is devoted to the history of Sochi and Adler railway stations, evolution of building tasks and transport infrastructure in modern architectural environment. In connection with the Olympic Games in Sochi in 2014, the value of architectural and functional characteristics of the objects for the Black Sea metropolitan city has increased dramatically. Analysis of options for the design decisions of the railway station in Adler provides an opportunity not only to compare embodied architectural and construction images, but also to assess trends in the development of transport integration strategy.История сочинского и адлеровского железнодорожных вокзалов, эволюция градостроительных задач и инфраструктуры транспорта в современной градостроительной среде. В связи с проведением Олимпийских игр в Сочи в 2014 году значение архитектурных и функциональных особенностей рассматриваемых объектов для черноморского мегаполиса резко возросло. Анализ вариантов проектных решений вокзального комплекса в Адлере дает возможность не только сравнивать воплощенные архитектурно-строительные образы, но и оценивать тенденции развития транспортной интеграционной стратегии

LSD1 cooperates with CTIP2 to promote HIV-1 transcriptional silencing

Microglial cells are the main HIV-1 targets in the central nervous system (CNS) and constitute an important reservoir of latently infected cells. Establishment and persistence of these reservoirs rely on the chromatin structure of the integrated proviruses. We have previously demonstrated that the cellular cofactor CTIP2 forces heterochromatin formation and HIV-1 gene silencing by recruiting HDAC and HMT activities at the integrated viral promoter. In the present work, we report that the histone demethylase LSD1 represses HIV-1 transcription and viral expression in a synergistic manner with CTIP2. We show that recruitment of LSD1 at the HIV-1 proximal promoter is associated with both H3K4me3 and H3K9me3 epigenetic marks. Finally, our data suggest that LSD1-induced H3K4 trimethylation is linked to hSET1 recruitment at the integrated provirus

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.  To provide conditions for “holding” 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