Transformation of the tax system during the Middle Ages : the case of Russia

The reorganization of the world and its globalization, a new turn of migration processes led to the appearance of problems that had not previously disturbed into the modern society. Consequently, nowadays there is a need to study the historical past so that we could understand the modern trends. The origin of modern problems, phenomena, processes and, especially, their appearance can be traced using the example of economic and political systems that have existed before. In this regard, it would be especially interesting to trace the specific aspects of modern taxation, why the Eastern and European tax collection systems occurred to be different, what influenced the formation of the mechanism of tax collection in different countries in the past, and, most importantly, how the interaction of the Asian and European taxation systems created the specifics of tax collection in the "middle" countries of Eastern Europe. The presented article is devoted to the analysis of the development of the taxation system of the feudal states of Eastern Europe such as Volga Bulgaria, Ulus Dzhuchi and the Kazan vilayet in the first half of the 16th century. While comparing them with the fiscal systems of the countries of the Muslim East, using the reports of Arab-Persian travelers, information from the Russian sources and information from Khan yarlyks, the authors analyze the diversity in the evolution of the of tax system and the extortion of a huge part of the population of Eastern Europe.peer-reviewe

THE PROCEDURE FOR THE PARTICIPATION OF SMALL BUSINESS ENTITIES-AGRICULTURAL PRODUCERS IN THE PUBLIC PROCUREMENT PROCESS

Background. Currently, agro-industrial holdings occupy a dominant position in Russia, which creates certain imbalances both in the agricultural and processing industries of the agro-industrial sector of the economy. In this connection, it is necessary to create conditions for the full functioning of SMP-agricultural producers. For this purpose, cooperation, conclusion of contracts or participation in state and municipal procurement can be used. Purpose. Determination of the algorithm of participation of SMP-agricultural producers in the procurement process at the state and municipal levels. The work is theoretical in nature and is aimed at developing methodological approaches to the implementation of state and municipal purchases from agricultural producers. Materials and methods. The study is based on legislative and regulatory acts and, at the same time, on the opinions of various authors on the problem of the participation of SMEs in the contract system of state and municipal procurement. Results. In the course of the study, legislative and regulatory acts were considered in relation to procurement of various levels; an assessment of the participation of small businesses-agricultural producers in the field of public procurement was given; algorithms for the participation of this kind of entities in the procurement process were formed. Conclusion. As a result, various aspects and features of the participation of small businesses in public procurement were identified

Studies on the regularities of the steelmaking zinc-bearing dusts leaching in ammonium chloride solutions

Dust from steelmaking production, in particular electric arc furnace dust (EAFD), is a rich secondary source of zinc. Different approaches to the EAFDs processing with the production of zinc oxide and metal phases as a final product have been studied. Ammonium chloride leaching is selective for zinc, does not require special acid-resistant equipment, and is relatively cheap. The advantages of this method are the possibility of obtaining metallic zinc as a commercial product and the absence of the need for additional solution purification from iron and chlorine ions. Chemical and mineral characterization of Waelz-oxide after the first stage of calcination are presented, the main identified phase is zinc oxide (ZnO), a small amount of Zn associated with iron (Zn2Fe2O4) in the ferrites form and lead in the oxide phase (PbO) are also determined. The thermodynamic analysis of the Zn(II) – NH4Cl – NH3 – H2O system in the HYDRA software medium was carried out, the main zinc compounds were determined under leaching conditions. A matrix of changing conditions is compiled with using the full three-factor experiment method. Based on the obtained results, in the Statistica-10 program, three-dimensional dependences of zinc extraction on varied parameters were constructed and equations describing these dependencies were obtained. The optimal leaching parameters were determined: the concentration of ammonium chloride 4 mol/dm3, the concentration of ammonia 4 mol/dm3, the ratio L:S = 15. © 2019, "Ore and Metals" Publishing house. All rights reserved

Study of the pollution exchange between Bulgaria and northern Greece

The present work aims at a detailed study and explanation of the pollution transport in the air basin over south-western Bulgaria and northern Greece and assessment of the air pollution exchange between Bulgaria and Greece. Some well-known specific climatic air pollution effects were studied and explained. Calculations were made of the SO2 pollution of the Balkan Peninsula from both Greek and Bulgarian sources for 1995, and the country-to-country pollution budget diagrams were built. Days with extreme mean concentration for Bulgaria and northern Greece were picked out, and some further specification of the contribution of the different sources in both the countries to these cases of extreme pollution was made. Some preliminary studies of possible mesoscale effects on the pollution exchange between Bulgaria and northern Greece were carried out. A three-layer pollution transport model with a more complex chemistry block was introduced, and some preliminary simulations of the transport of sulfur and nitrogen compounds were performed

Study of the pollution exchange between Bulgaria and northern Greece

The present work aims at a detailed study and explanation of the pollution transport in the air basin over south-western Bulgaria and northern Greece and assessment of the air pollution exchange between Bulgaria and Greece. Some well-known specific climatic air pollution effects were studied and explained. Calculations were made of the SO2 pollution of the Balkan Peninsula from both Greek and Bulgarian sources for 1995, and the country-to-country pollution budget diagrams were built. Days with extreme mean concentration for Bulgaria and northern Greece were picked out, and some further specification of the contribution of the different sources in both the countries to these cases of extreme pollution was made. Some preliminary studies of possible mesoscale effects on the pollution exchange between Bulgaria and northern Greece were carried out. A three-layer pollution transport model with a more complex chemistry block was introduced, and some preliminary simulations of the transport of sulfur and nitrogen compounds were performed

Meteorology and aerosol studies at a Black Sea coastal site

Coastal meteorology is characterised with complex physical and chemical processes related to aerosols exchange and transport. Aerosol measurements in Bulgaria are rare in areas outside big cities which makes extremely valuable the 3-year effort of a bilateral project between BAS and CNR to perform experimental campaigns at a rural Black Sea coastal site. Not only the concentration of different fractions of PM, but also the chemical composition of aerosols was studied during three short experimental studies in 2016, 2017 and 2018

Multi-model ensemble analysis of the ETEX-2 experiment

In this paper we investigate the results of multi-model simulations performed on the ETEX-2 experiment by the ENSEMBLE modelling community. New sets of results were created by taking different percentiles of the distribution of the models¿ predicted values. Both single models and the new constructed sets of results have been compared with the observed data. While a similar comparison for the ETEX-1 case indicated the median model was superior to any single model, for the ETEX-2 case, the situation is more complex and no absolute and clear conclusions can be obtained. However, for emergency response purposes the median model still can be considered as a useful compromise also for complicated situation such is the ETEX-2 experiment. Keywords: multi-model ensemble, percentile models.JRC.H.4-Transport and air qualit

ENSEMBLE Dispersion Modelling. Part II. Application and Evaluation.

Abstract not availableJRC.H-Institute for environment and sustainability (Ispra