Impact of the Level and Structure of the Tax Burden on Citizens Inequality

The purpose of this study is to determine the impact of the structure and level of the tax burden on inequality of citizens, using the example of the countries of the Organization for Economic Cooperation and Development (OECD). The hypothesis was that the structure and level of the tax burden affect citizens inequality. This hypothesis was tested using a correlation and regression analysis of the dependence of citizens inequality level on the tax burden structure by decomposing it into separate taxes. The Gini coefficient and the share of income of the tenth decile group were chosen as indicators of inequality. The calculations were carried out using the Data Analysis in MS Excel for the years 2000 and 2020 on the basis of statistical data from the World Bank and OECD. The data set formed for the study contains about 1 thousand indicators. The share of all taxes in GDP has the closest relationship with inequality: it explains the dynamics of the level of inequality by 53–74%. The severity of the tax burden has a more significant impact on inequality than its structure. The decrease or increase in the share of a tax in the structure of the tax burden characterizes the weakening or strengthening of the impact of this tax on inequality. The change in the structure of the tax burden in OECD countries in 2020 compared to 2000 contributed to the smoothing of citizens inequality by increasing the share of income tax while reducing the share of indirect taxes. The relationship between the indicators of tax burden and inequality is non-linear. It fits into the concept of A. Laffer. Establishing the type of this dependence will make it possible to solve the problem of optimizing the structure of tax burden in order to smooth inequality

Minimization of the competitive risk of the tax system for improving public administration at national and regional levels

The article is devoted to the problem of tax risks of the state, which are described from three standpoints: as damage; through a combination of factors that define them; and from the standpoint of the probabilistic nature of their implementation. It is underlined that the competitive risk of the tax system is closely related to the process of tax competition. The country tax competition is illustrated by the experience of the European Union member states in reducing corporate income tax rates during the period of the European Union expansion in 2004 and 2007. The statistical data are provided to confirm the trend of the reduction of tax rates by the EU member states in the context of economic integration. The experience of the regions of the Russian Federation is described as an example of tax competition at the regional level. The option of assessing the scale of regions’ introduction of tax competition tools available in the conditions of modern Russian model of tax federalism is proposed. The comparative analysis of introduction of tax competition tools by regions and advance of the tax revenue growth over the growth of the regional economy is carried out. The absence of an unambiguous relationship between the scale of the introduction of the tax competition tools and the growth of tax revenues is shown by the example of the regions of the Central Federal District. The absence of such dependence is determined by similar taxation conditions in the regions of the Russian Federation, which describe broad prospects for the development of tax competition.peer-reviewe

Comparative analysis of tax capacity in regions of Russia

Influence of tax policy of the state and its regions is vital for country’s economy; it is the major source of allocation of expenditure obligations of tax capacity on the sub-federal level. The purpose of this research is to estimate the predictive tax capacity of regions (TCR) and to create a comparative evaluation of regions on the basis of criteria, which are influencing the tax capacity using different methods of evaluation: multiple criteria decision-making (MCDM) and econometric methods. Criteria, which are having the greatest influence on the TCR, were identified on the basis of empirical data both using regression analysis and expert estimates. The objective, subjective, and cumulative weights have been calculated, the degree of concordance of expert opinions was gauged. The comparative evaluation of the TCR in four regions of Russia in 2000–2012 was performed on the basis of MCDM methods. First published online: 23 Nov 201

Modeling of energy-efficient direct torque control system for traction induction motor

A brief analysis of existing control systems for traction electric drives with induction motors has been carried out, as a result of which it has been established that vector control and direct torque control systems are the most promising. The comparative characteristic of these control systems according to different parameters of electric drive quality has shown that in energy-saving algorithms it is appropriate to use the systems of direct torque control. The work aims to simulate the electric drive with a direct torque control system, which provides the reduction of power losses in an asynchronous motor. The value of the stator winding power factor is chosen as a control action. The calculation and functional dependences between the main parameters of the control system and the induction motor are synthesized, the fulfillment of which allows reducing duce power losses. The functional diagram of the electric drive with an energy-efficient control system is given. The hardware of this control system does not differ from the currently used frequency converters. In the power channel of the frequency converter, a three-level autonomous voltage inverter with locking diodes is used. The results of modeling for electric drive with 11 kW motor, analysis of which showed the adequacy of the developed model and performance of the synthesized control system, the efficiency of the electric drive with energy-efficient control system increases to 18% compared with the classical direct torque control system

Tax Competitiveness of the New EU Member States

This paper investigates tax competitiveness among the EU member countries. The tax competition of countries causes both positive and negative effects on macroeconomic processes such as the effectiveness of government spending, the rationality of supply of externalities, and the length and amplitudes of business cycles. A considerable reduction of corporate tax in the EU is related to increased tax competition after new members entered the EU. Multiple criteria methods were chosen for the quantitative evaluation of EU countries from different regions of the EU. Criteria of evaluation were chosen and structured into a hierarchy. The convergence process of the new members of the EU is reinforced with the increasing tax competitiveness of such countries. Results of the multiple criteria evaluation revealed both the factors that increased the tax competitiveness of new members of the EU, and outlined the factors that hampered such competition

Counteraction to the Hidden Channels of Delivery of Malwares

Article is devoted to the description of actual ways of possible distribution of malwares such, as “Easter eggs”, client network applications (torrent-client) and service of digital distribution. As the experiment description on distribution of malwares is provided in the simulated virtual network by means of service of digital distribution. Rules on safety of the user computers in a network are developed

Control system of temperature of locomotives traction frequency converters

The features of the control systems of temperature of the traction frequency converters consisted of rectifier, capacitor and voltage source inverter for traction rolling stock are discussed. The induction motor is considered as a load for traction frequency converter. The dependence of the number of thermal cycles from semiconductor junction temperature fluctuations before the failure of the semiconductor device are shown. The topology and operation principle of automatic temperature control system of voltage source inverter semiconductor devices of traction frequency converter are developed and described. The system is based on air forced cooling with the use of fan or blower as an executive regulation device. The main feature of the proposed system is the additional reference of switching frequency that allows to reduce the semiconductor temperature fluctuations. The elements of switching frequency control loop are chosen and evaluated, the recommendations on practical implementations are given. Simulation of automatic temperature control system in Matlab with both references of semiconductor junction temperature and its fluctuation was carried out with all essential nonlinearities of induction motors and semiconductor devices taken into account. Results of simulation are included and discussed

PECULIARITIES OF CONSTRUCTION PROFILES OF SECURITY SYSTEMS OF INFORMATION SYSTEMS

Examines the specific issues of building functional and technological profiles of the security systems to ensure the safety of information systems in the paradigm of functional standardization; shows a view of the system of protection based on the model of OSE/RM; studied the composition and structure of the concept of "defense mechanism" for the purpose of profiling third instalment correction representation of the system of protection

A Historical analysis of tax competitiveness between EU member states

We demonstrate that the dynamics of tax competitiveness in the EU has gained a new higher level. The shift in the tax competition can be noted after new countries have joined the EU. Both positive and negative effects of tax competitiveness are discussed in the paper and the question of trade-off between the strong tax competitiveness of a country and magnitude of its tax revenue is raised. Evaluation of chosen countries using multiple criteria decision aid methods (MCDA) shed more light on the opposition of two groups of countries, the old and new members of the EU, provided more details on the both the present state and dynamics of tax competitiveness in the. The evaluation methodology can be successfully used for monitoring the current state of tax competitiveness of each member country. Prominence of the multiple criteria evaluation TOPSIS method of MCDA evaluation is described