Evaluating the effectiveness of tax incentives in order to create a modern tax mechanism innovation development

This article examines the current state of the system of tax incentives in the Russian Federation (RF), aimed at promoting innovation. It is noted that over the past five years, the significant changes have been introduced into the Tax Code of the Russian Federation (the Tax Code) to stimulate innovation. However, so far, the efforts of the State have not given any tangible results, and the system of tax incentives is still not self-sufficient and effective for controlling of the innovation process. At the moment, the measures in the main lines of the tax policy of the Russian Federation for 2014 and for the planning period of 2015 and 2016 are less diverse than those, realized in the previous period, since the efficiency level on innovation is not quite known. The main emphasis, now, is put on the monitoring program of tax benefits as the existing problem of low efficiency is recognized by all levels of government, and the particular changes in the system of tax incentives for innovation can not solve it by themselves. The authors analyze the advantages and disadvantages of existing tax benefits from the viewpoints of both business entities and the state. The necessity and possibility of evaluation of the effectiveness of tax incentives is considered, and, in this regard, it is proposed to develop a system of evaluation criteria allowing, firstly, the assessment of the degree of relief influence on the tax burden of business entities, engaged in innovative activities, and, secondly, determination of the benefits influence on the level of budget revenues

Optimization criteria for entry into the consolidated group of taxpayers in order to create an effective tax mechanism and improve the social, economic development of regions in the Russian Federation

This article discusses the existing socio-economic development of regions. The social and economic development of the regions is directly affected by the tax ratio and mechanisms of their functioning, which are the subject of study for both foreign and Russian economists, as the state regulation of any economy is possible through tax relations between parties. In 2012, there was established the taxation of consolidated groups of taxpayers, which exists in many countries and provides payment of income taxes based on the total financial and business performance of the group. However, in our opinion, the requirements for entry into the group are much too high. The article presents a method that allows analyzing the changes in the number of potential participants of a consolidated group of taxpayers depending on the changes in the threshold of entry using indicators. These indicators can be based on the aggregate value of assets, or represented in terms of total revenue or the amount of taxes paid. The reduction in the existing criteria will optimize tax administration of the major taxpayers and more evenly redistribute financial flows between regions of Russia

Evaluating the effectiveness of tax incentives in order to create a modern tax mechanism innovation development

This article examines the current state of the system of tax incentives in the Russian Federation (RF), aimed at promoting innovation. It is noted that over the past five years, the significant changes have been introduced into the Tax Code of the Russian Federation (the Tax Code) to stimulate innovation. However, so far, the efforts of the State have not given any tangible results, and the system of tax incentives is still not self-sufficient and effective for controlling of the innovation process. At the moment, the measures in the main lines of the tax policy of the Russian Federation for 2014 and for the planning period of 2015 and 2016 are less diverse than those, realized in the previous period, since the efficiency level on innovation is not quite known. The main emphasis, now, is put on the monitoring program of tax benefits as the existing problem of low efficiency is recognized by all levels of government, and the particular changes in the system of tax incentives for innovation can not solve it by themselves. The authors analyze the advantages and disadvantages of existing tax benefits from the viewpoints of both business entities and the state. The necessity and possibility of evaluation of the effectiveness of tax incentives is considered, and, in this regard, it is proposed to develop a system of evaluation criteria allowing, firstly, the assessment of the degree of relief influence on the tax burden of business entities, engaged in innovative activities, and, secondly, determination of the benefits influence on the level of budget revenues

Optimization criteria for entry into the consolidated group of taxpayers in order to create an effective tax mechanism and improve the social, economic development of regions in the Russian Federation

This article discusses the existing socio-economic development of regions. The social and economic development of the regions is directly affected by the tax ratio and mechanisms of their functioning, which are the subject of study for both foreign and Russian economists, as the state regulation of any economy is possible through tax relations between parties. In 2012, there was established the taxation of consolidated groups of taxpayers, which exists in many countries and provides payment of income taxes based on the total financial and business performance of the group. However, in our opinion, the requirements for entry into the group are much too high. The article presents a method that allows analyzing the changes in the number of potential participants of a consolidated group of taxpayers depending on the changes in the threshold of entry using indicators. These indicators can be based on the aggregate value of assets, or represented in terms of total revenue or the amount of taxes paid. The reduction in the existing criteria will optimize tax administration of the major taxpayers and more evenly redistribute financial flows between regions of Russia

Tuberculosis comorbidity with communicable and non-communicable diseases: integrating health services and control efforts.

Recent data for the global burden of disease reflect major demographic and lifestyle changes, leading to a rise in non-communicable diseases. Most countries with high levels of tuberculosis face a large comorbidity burden from both non-communicable and communicable diseases. Traditional disease-specific approaches typically fail to recognise common features and potential synergies in integration of care, management, and control of non-communicable and communicable diseases. In resource-limited countries, the need to tackle a broader range of overlapping comorbid diseases is growing. Tuberculosis and HIV/AIDS persist as global emergencies. The lethal interaction between tuberculosis and HIV coinfection in adults, children, and pregnant women in sub-Saharan Africa exemplifies the need for well integrated approaches to disease management and control. Furthermore, links between diabetes mellitus, smoking, alcoholism, chronic lung diseases, cancer, immunosuppressive treatment, malnutrition, and tuberculosis are well recognised. Here, we focus on interactions, synergies, and challenges of integration of tuberculosis care with management strategies for non-communicable and communicable diseases without eroding the functionality of existing national programmes for tuberculosis. The need for sustained and increased funding for these initiatives is greater than ever and requires increased political and funder commitment

Genomic analysis of sewage from 101 countries reveals global landscape of antimicrobial resistance

Antimicrobial resistance (AMR) is a major threat to global health. Understanding the emergence, evolution, and transmission of individual antibiotic resistance genes (ARGs) is essential to develop sustainable strategies combatting this threat. Here, we use metagenomic sequencing to analyse ARGs in 757 sewage samples from 243 cities in 101 countries, collected from 2016 to 2019. We find regional patterns in resistomes, and these differ between subsets corresponding to drug classes and are partly driven by taxonomic variation. The genetic environments of 49 common ARGs are highly diverse, with most common ARGs carried by multiple distinct genomic contexts globally and sometimes on plasmids. Analysis of flanking sequence revealed ARG-specific patterns of dispersal limitation and global transmission. Our data furthermore suggest certain geographies are more prone to transmission events and should receive additional attention