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

DESCRIPTION OF A HUMAN BEING AT THE UNSTABLE TIME (ON THE SYNERGY ATTEMPT TO LANGUAGE)

Time of historical changes in a country is being reflected in the language and provides great influence on the methods of world description. Loosing of traditional connections in the society is being continued in the growing instability and indefiniteness in the language. The expression of indefiniteness used to describe the picture of the world at the time of changes is analysed here. Ways applied to describe a person provide a bright example of mentioned language situation. The same methods appear at totally different fields of language activity such as literal language and spoken language of certain marginal social groups. Descriptions of human beings like objects and of objects like creatures in prose and criminal argot are studied like examples in this article. Destruction of descriptive tradition creates new ways to show impressions of unstable world and activates the potential of language units. Writers with great sense of language sometimes are able to foreseen the future tendencies appearing in such epoch of instability. Analysis of these cases from the synergy position helps to enlarge the knowledge of language process and to trace the link between linguistic and natural process.Time of historical changes in a country is being reflected in the language and provides great influence on the methods of world description. Loosing of traditional connections in the society is being continued in the growing instability and indefiniteness in the language. The expression of indefiniteness used to describe the picture of the world at the time of changes is analysed here. Ways applied to describe a person provide a bright example of mentioned language situation. The same methods appear at totally different fields of language activity such as literal language and spoken language of certain marginal social groups. Descriptions of human beings like objects and of objects like creatures in prose and criminal argot are studied like examples in this article. Destruction of descriptive tradition creates new ways to show impressions of unstable world and activates the potential of language units. Writers with great sense of language sometimes are able to foreseen the future tendencies appearing in such epoch of instability. Analysis of these cases from the synergy position helps to enlarge the knowledge of language process and to trace the link between linguistic and natural process.Time of historical changes in a country is being reflected in the language and provides great influence on the methods of world description. Loosing of traditional connections in the society is being continued in the growing instability and indefiniteness in the language. The expression of indefiniteness used to describe the picture of the world at the time of changes is analysed here. Ways applied to describe a person provide a bright example of mentioned language situation. The same methods appear at totally different fields of language activity such as literal language and spoken language of certain marginal social groups. Descriptions of human beings like objects and of objects like creatures in prose and criminal argot are studied like examples in this article. Destruction of descriptive tradition creates new ways to show impressions of unstable world and activates the potential of language units. Writers with great sense of language sometimes are able to foreseen the future tendencies appearing in such epoch of instability. Analysis of these cases from the synergy position helps to enlarge the knowledge of language process and to trace the link between linguistic and natural process

Unconventional Natural Gas Development as a Reasonable Alternative for Energy Strategy and Policy: Implications for the People\u27s Republic of China

This research argues that development of unconventional natural gas is a reasonable alternative for energy future of the People\u27s Republic of China. Four major factors, including economic growth, social development, environmental constraints, and technological breakthroughs and foreign energy expertise, are singled out as the key determinants that encourage development of unconventional natural gas in China and improvement of its energy strategy and policy. To meet growing demand for energy resources, satisfy socio-economic needs and address environmental issues in a sound manner is a current ongoing challenge for the Chinese energy sector. Unconventional natural gas is proposed as one of the approaches in order to resolve this pressing problem. The potential contributions of unconventional natural gas are analyzed. As explored in the paper, it may provide abundant, affordable, and cleaner-burning energy to the Chinese, offering stable energy prices, security, and solutions to the climate challenge. The research concludes with policy recommendations in order to promote development of unconventional gas within the energy sector in China. China provides a useful and illustrative case study because the challenges experienced by this country are the challenges to be addressed by the whole global community which urgently needs to establish wise relationships between energy, economy, and the environment

Biodiversity and ecological classification of cryptogamic soil crusts in the vicinity of Petunia Bay, Svalbard

The objective of this study was to describe various types of Arctic soil crust that were collected in the vicinity of Petunia Bay, Svalbard in the 2012 summer season. The photosynthetically active area of different soil crust samples was estimated by a chlorophyll fluorescence imaging camera. Biodiversity of cyanobacteria and microalgae from the collected soil crusts was analyzed using a stereomicroscopy and light microscopy. In most cases, cryptogamic crusts were dominated by cyanobacteria such as Gloeocapsa sp., Nostoc sp., Microcoleus sp., Scytonema sp., and Chroococcus sp. The dominant green microalgae were Coccomyxa sp., Hormotila sp., and Trebouxia sp. which commonly occurred in a lichenised soil crust. Soil crusts that were located in conditions with high water content were dominated by Nostoc sp. Cryptogamic soil crusts from the studied area can be divided into three different types and classified: (1) black-brown soil crusts (with low diversity of cyanobacteria and microalgae), (2) brown soil crusts (with high diversity of cyanobacteria and microalgae) and (3) grey-brown soil crusts (with low diversity of cyanobacteria and algae). The occurrence of similar soil crust types were compared at different altitudes. Altitude does not affect the biodiversity of cyanobacteria and microalgae. However, cyanobacteria and microalgae abundance increases with altitude

«The image of Russia in the Osteuropa journal: problems of tolerance. Review of publications for 2008- 2016»

Предпринятый обзор научного журнала «Osteuropa», выходящего в Германии, подтвердил факт важной роли экспертного мнения в формировании образа России на Западе. Проблемы представлений о России и понимание сущности процессов, происходящих в современной России, выступают в качестве самых актуальных вопросов для научной западной мысли, доказательством этого служит значительное доминирование публикаций, посвященных России (свыше 80% за анализируемый период). В условиях острой геополитической борьбы Западу важно иметь объективные, строго обоснованные представления о своем конкуренте. Сформированный образ России выступает основой для выработки внешнеполитических и экономических решений, от которых зависит конструктивный иликонфликтный характер отношений. Журнал позиционирует себя как интеллектуальное издание. Это уникальный форум, поддерживающий диалог между Востоком и Западом, площадка, где происходит свободный обмен мнениями. Формат публикаций весьма разнообразен по форме и по содержанию: от политики и экономики до культуры и слухов; но политико-идеологической направленности избежать не удалось – доминируют западно-либеральные подходы в оценках российской действительности, представителям которых весьма трудно принять иную точку зрения. К чести журнала, он не стал генератором формирования сугубо негативного образа России в глазах западных читателей, чего не скажешь о других немецких СМИ. Но в публикациях за 2014-2016 годы Россия предстает в образе потенциального противника и авторитарного государства.The undertaken review of the scientific journal «Osteuropa», publishing in Germany, confirmed the important role of expert opinion in forming Russia‘s image in the West. The problems of Russia‘s image and understanding of the nature of the processes, occurring in Russia today, act as the most pressing issues for the scientific Western thought. The proof of this is a significant dominance of publications devoted to Russia (more than 80% during the analyzed period). In conditions of geopolitical struggle it is important for the West to have objective, strictly justified ideas of the competitor. The generated image of Russia is the basis for the development of foreign policy and economic solutions that affect the constructive or conflict nature of the relationship. The format of the publications is very diverse in form: analytical articles, comments on topical issues, interviews, reviews, photographs and etc.; in content: from politics and economics to culture and rumors; it was impossible to avoid the political and ideological orientation, as in Russian reality‘s assessments there is the dominance of Western liberal approaches, for the representatives of which it is very difficult to take a different view

Development of outsourcing higher educational establishment marketable business system

The article considers outsourcing technique implementation in Higher Educational Establishment activity. Outsourcing allows to simplify organization structure, improve management and center on primary activity

Assessment of hydrogen embrittlement of natural gas pipeline steels

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Assessment of tourist and recreational resources of Kamchatka

In this article natural and climatic resources of the Kamchatka territory as a component of tourist-recreational potential of region are considered. The characteristic of a landscape, a climate and bioclimatic potential, hydromineral resources is given