365 research outputs found
Lintasan Pembelajaran Pecahan Menggunakan Matematika Realistik Konteks Permainan Tradisional Siki Doka
Fraction is one of hard subject of mathematics. Fractional complexity is not only experienced by students, but also students and teachers. They found difficulty to solve any mathematics problems related to fractions due to weak of fraction concept and disspointed learning method. Because teachers in elementary taught them using lecture method through routin algorthm. Teacher began the lessons by given short explanation, then some routin example provided on students' text book. In the end of the lessons students did some exercise, Edo.I. S (2016). Therefore, students bored to follow all of learning process. Whereas Elly Risman (2008) said that there are three effective ways to teach children i.e. by playing, singing and storytelling. While Mathematics learning approach which assume that mathematics as human activity is Realistics Mathematics Education (RME). Therefore, this study aimed to design simple fraction learning trajectory using RME approach through traditional game namely siki Doka as a context. The Research method used in this research is Design Research which conducted in SDN Angkasa Kupang and SDK. Tunas Bangsa Kupang in the third grade students. The result showed that students were very enthusiastic and enjoy all the learning activities because they learned while playing, drawing, Coloring, cutting and arrange colorful origami paper. Students not only understand the concept of simple fractions, compare simple fractions, and solve problems related to simple fractions as well they are already involved in the activities to found the concept of fractional addition and its multiples.
Keyword: Fractional Learning, Concepts of Fraction, comparing fraction, Fractional Learning using RME approach, fraction learning using traditional game
Lintasan Pembelajaran Pecahan Menggunakan Matematika Realistik Konteks Permainan Tradisional Siki Doka
Fraction is one of hard subject of mathematics. Fractional complexity is not only experienced by students, but also students and teachers. They found difficulty to solve any mathematics problems related to fractions due to weak of fraction concept and disspointed learning method. Because teachers in elementary taught them using lecture method through routin algorthm. Teacher began the lessons by given short explanation, then some routin example provided on students\u27 text book. In the end of the lessons students did some exercise, Edo.I. S (2016). Therefore, students bored to follow all of learning process. Whereas Elly Risman (2008) said that there are three effective ways to teach children i.e. by playing, singing and storytelling. While Mathematics learning approach which assume that mathematics as human activity is Realistics Mathematics Education (RME). Therefore, this study aimed to design simple fraction learning trajectory using RME approach through traditional game namely siki Doka as a context. The Research method used in this research is Design Research which conducted in SDN Angkasa Kupang and SDK. Tunas Bangsa Kupang in the third grade students. The result showed that students were very enthusiastic and enjoy all the learning activities because they learned while playing, drawing, Coloring, cutting and arrange colorful origami paper. Students not only understand the concept of simple fractions, compare simple fractions, and solve problems related to simple fractions as well they are already involved in the activities to found the concept of fractional addition and its multiples.
Keyword: Fractional Learning, Concepts of Fraction, comparing fraction, Fractional Learning using RME approach, fraction learning using traditional game
Program Kemitraan Masyarakat: Perancangan Praktikum Matematika dan IPA Sederhana bagi Guru SMP
This community service activity improves teacher skills in carrying out simple Mathematics and Natural Sciences practical activities. This activity is designed in the form of training through several stages, namely 1) coordinating with partner schools for implementation time, 2) providing material related to simple mathematics and science practicum, 3) Mentoring for Mathematics and Natural Sciences teachers in designing simple practicums, and 4) program evaluation. Participants in this activity were several Mathematics and Natural Sciences teachers from SMP N 1 Nekamese, SMP N 2 Nekamese, SMP N 4 Nekamese, and SMP N 5 Nekamese. In the training activities, the participants were quite enthusiastic in participating in the activities, which could be seen from the enthusiasm to participate in the activities and dynamic discussions. Based on the final test results, there was an increase in the teacher's ability before and after the training with an n-gain value in the high category
APE Results of Hadron Masses in Full QCD Simulations
We present numerical results obtained in full QCD with 2 flavors of Wilson
fermions. We discuss the relation between the phase of Polyakov loops and the
{\bf sea} quarks boundary conditions. We report preliminary results about the
HMC autocorrelation of the hadronic masses, on a lattice
volume, at with .Comment: 3 pages, compressed ps-file (uufiles), Contribution to Lattice 9
EFEKTIVITAS PROBLEM BASED LEARNING (PBL) UNTUK MENINGKATKAN KEMAMPUAN PEMECAHAN MASALAH SISWA PADA MATERI TRIGONOMETRI
Tujuan penelitian ini adalah mendeskripsikan perbedaan peningkatan kemampuan pemecahan masalah, perbedaan peningkatan indikator kemampuan pemecahan masalah, serta pengaruh interaksi model pembelajaran dan gender terhadap peningkatan kemampuan pemecahan masalah matematis siswa. Penelitian ini dilakukan di SMA Negeri 1 Kupang dengan sampel berjumlah 91 siswa yang terdiri dari kelas eksperimen sebanyak 46 siswa, dan kelas kontrol 45 siswa. Analisis data menggunakan statistik deskriptif, n-gain, uji normalitas dan homogenitas, uji hipotesis dengan uji statistik t atau Mann-Whitney serta uji Anova dua jalur. Hasil penelitian dan analisis dapat disimpulkan : 1) kemampuan pemecahan masalah siswa yang diajarkan dengan pembelajaran berbasis masalah pada materi trigonometri lebih tinggi dari siswa yang diajarkan dengan pembelajaran biasa dengan n-gain kelas eksperimen 0,60 dan kelas kontrol 0,45; 2) peningkatan rata-rata indikator kemampuan pemecahan masalah pada indikator memahami masalah, merencanakan pemecahan, dan memeriksa kembali pada siswa yang diajarkan dengan pembelajaran berbasis masalah pada materi trigonometri lebih tinggi dari siswa yang diajarkan dengan pembelajaran biasa; dan 3) tidak ada pengaruh gender pada kemampuan pemecahan masalah siswa dan juga tidak ada pengaruh interaksi model pembelajaran dan gender terhadap peningkatan kemampuan pemecahan masalah siswa
Literasi Matematis Siswa Sekolah Menengah di Kabupaten Kupang
Tujuan penelitian ini adalah 1) mengukur level literasi matematika siswa sekolah menengah di Kabupaten Kupang, dan 2) mengetahui perbedaan literasi matematika siswa sekolah menengah di Kabupaten Kupang ditinjau dari perbedaan gender, kemampuan matematika, dan status sosial ekonomi. Penelitian ini merupakan penelitian kuantitatif dengan metode survei. Populasi dalam penelitian ini adalah seluruh siswa SMA/K Kelas X di Kabupaten Kupang. Teknik penarikan sampel yang digunakan adalah cluster random sampling dengan pemilihan sampel dalam tiap cluster sebanyak 1 kelas untuk sekolah. Instrumen yang digunakan dalam penelitian ini adalah (1) soal tes literasi matematika yang diambil dari soal tes PISA tahun 2006 dan 2012 yang terdiri dari 12 soal dengan konten change and relationship, shape and space, quantity, uncertainty, dan (2) angket latar belakang siswa yang berisi biodata siswa, keluarga, sekolah, pengalaman belajar matematika di sekolah. Analisis data menggunakan statistik deskriptif, uji Mann Whitney dan uji Kruskal Wallis. Hasil penelitian menunjukan level literasi siswa berada pada level sedang (6,7%), level rendah (76,7%), dan sangat rendah (16,7%). Tidak terdapat perbedaan literasi matematika siswa yang signifikan berdasarkan tinjauan perbedaaan gender dan perbedaan status sosial ekonomi, serta terdapat perbedaan literasi matematika siswa yang signifikan berdasarkan tinjauan kemampuan matematik
ANALISIS KESALAHAN MAHASISWA DALAM MENYELESAIKAN SOAL CERITA TURUNAN PARSIAL
Tujuan penelitian ini adalah menganalisis kesalahan mahasiswa dalam menyelesaikan soal cerita pada materi turunan parsial. Soal cerita turunan parsial merupakan soal aplikasi dalam berbagai bidang yang dapat diselesaikan dengan prosedur turunan parsial. Jenis penelitian adalah penelitian deskriptif kualitatif. Penelitian ini dilaksanakan pada Program Studi Pendidikan Matematika FKIP Undana dengan subjek penelitian ini adalah mahasiswa semester III angkatan 2017 sebanyak 37 orang. Instrumen dalam penelitian ini adalah peneliti sendiri serta soal tes turunan parsial dan pedoman wawancara. Analisis data yang digunakan adalah analisis data kualtiatif yang terdiri dari dua jenis yakni analisis data tes tertulis menggunakan tahapan Newman dan analisis data wawancara menggunakan tahapan reduksi data, penyajian data dan penarikan kesimpulan. Hasil penelitian menununjukkan sebagain besar subjek melakukan kesalahan transformasi soal yakni kesalahan dalam membuat model matematis, menentukan rumus, dan mengetahui operasi hitung yang digunakan. Kondisi ini disebabkan karena kurangnya pemahaman dan kemampuan dasar dalam mengaitkan berbagai konsep untuk memudahkan operasi matematika untuk menyelesaikan soal
Modelling how curved active proteins and shear flow pattern cellular shape and motility
Cell spreading and motility on an adhesive substrate are driven by the active physical forces generated by the actin cytoskeleton. We have recently shown that coupling curved membrane complexes to protrusive forces, exerted by the actin polymerization that they recruit, provides a mechanism that can give rise to spontaneous membrane shapes and patterns. In the presence of an adhesive substrate, this model was shown to give rise to an emergent motile phenotype, resembling a motile cell. Here, we utilize this βminimal-cellβ model to explore the impact of external shear flow on the cell shape and migration on a uniform adhesive flat substrate. We find that in the presence of shear the motile cell reorients such that its leading edge, where the curved active proteins aggregate, faces the shear flow. The flow-facing configuration is found to minimize the adhesion energy by allowing the cell to spread more efficiently over the substrate. For the non-motile vesicle shapes, we find that they mostly slide and roll with the shear flow. We compare these theoretical results with experimental observations, and suggest that the tendency of many cell types to move against the flow may arise from the very general, and non-cell-type-specific mechanism predicted by our model
ΠΠ°Π»ΠΎΠ³ΠΎΠ²ΠΎΠ΅ ΡΡΠΈΠΌΡΠ»ΠΈΡΠΎΠ²Π°Π½ΠΈΠ΅ ΠΈΠ½Π²Π΅ΡΡΠΈΡΠΈΠΉ ΡΠ°ΡΡΠ½ΡΡ ΠΈΠ½Π²Π΅ΡΡΠΎΡΠΎΠ² Π² ΠΎΠ±Π»ΠΈΠ³Π°ΡΠΈΠΈ Π² Π ΠΎΡΡΠΈΠΉΡΠΊΠΎΠΉ Π€Π΅Π΄Π΅ΡΠ°ΡΠΈΠΈ
The paper addresses the specificities of tax incentives in the form of tax reliefs designated for individual investors, who invest in bonds in the Russian Federation. The need for the use of tax incentives to encourage individual investors to purchase bonds is regarded as an integral aspect of the bondization, announced by the Bank of Russia. The objective of this paper is to analyze the specific features of the investment tax relief implementation in the Russian Federation and to reveal issues that remain controversial and require particularization. It was found that stimulation of investment through tax is widely studied by foreign scientists; however, it is almost completely disregarded in Russia. The following tax innovations related to investments of individual Russian investors were analyzed: tax relief for coupon income, derived from corporate bonds; investment tax deductions (individual investment account and long-term capital gains exemption); long-term capital gains exemption for securities of the high-tech (innovation) sector of economy. Reconciliation schemes for the above-mentioned reliefs were identified. Insufficiency of quantitative data for the effectiveness evaluation of tax relief for individual investors was revealed, which was explained by the short validity period of this relief. The authors proved the absence of a uniform system tax relief instruments for individual investors and found that bond holders have more tax relief options, compared to share holders of other investment instruments. In this context, it was proposed to make amendments to the Tax Code of the Russian Federation in order to ensure tax equalization with relation to derivative instruments, designed on the basis of bonds, mutual fund units). In addition, it was recommended to adjust a number of technical aspects, connected with tax relief application and to evaluate the effectiveness of the reliefs under study.Highlights1. A tendency towards emergence of a tax relief system for individual investors is revealed in the context of the active development of the bond market in the Russian2. In the Russian Federation, there are a number of tax reliefs for bond holders, including coupon income exemption from tax and investment tax deductions, which are not bound into a uniform system3. Reconciliation of tax reliefs for individual investors is possible; however, there are issues that remain controversial and require particularization4. The current tax reliefs for individual investors require improvement. It is important to make certain amendments to the Tax Code of the Russian Federation and evaluate the effectiveness of tax reliefsFor citationBelomyttseva O. S., Grinkevich L. S., Grinkevich A. M., Bobek S., Tominc P. Tax incentives for bond-oriented individual investors: evidence from the Russian Federation. Journal of Tax Reform, 2018, vol. 4, no. 2, pp. 108β124. DOI: 10.15826/jtr.2018.4.2.047Article infoReceived June 6, 2018; accepted July 12, 2018Β Π‘ΡΠ°ΡΡΡ ΠΏΠΎΡΠ²ΡΡΠ΅Π½Π° Π°Π½Π°Π»ΠΈΠ·Ρ ΠΎΡΠΎΠ±Π΅Π½Π½ΠΎΡΡΠ΅ΠΉ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠ³ΠΎ ΡΡΠΈΠΌΡΠ»ΠΈΡΠΎΠ²Π°Π½ΠΈΡ ΠΈΠ½Π²Π΅ΡΡΠΈΡΠΈΠΉ ΡΠ°ΡΡΠ½ΡΡ
ΠΈΠ½Π²Π΅ΡΡΠΎΡΠΎΠ² Π² ΠΎΠ±Π»ΠΈΠ³Π°ΡΠΈΠΈ Π² Π Π€. ΠΠ΅ΠΎΠ±Ρ
ΠΎΠ΄ΠΈΠΌΠΎΡΡΡ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠ³ΠΎ ΡΡΠΈΠΌΡΠ»ΠΈΡΠΎΠ²Π°Π½ΠΈΡ ΠΏΡΠΈΠΎΠ±ΡΠ΅ΡΠ΅Π½ΠΈΡ ΠΎΠ±Π»ΠΈΠ³Π°ΡΠΈΠΉ ΡΠ°ΡΡΠ½ΡΠΌΠΈ ΠΈΠ½Π²Π΅ΡΡΠΎΡΠ°ΠΌΠΈ ΠΎΡΠΌΠ΅ΡΠ΅Π½Π° ΠΊΠ°ΠΊ ΡΠΎΡΡΠ°Π²Π½Π°Ρ ΡΠ°ΡΡΡ ΡΡΡΠ°ΡΠ΅Π³ΠΈΠΈ Π±ΠΎΠ½Π΄ΠΈΠ·Π°ΡΠΈΠΈ, Π·Π°ΡΠ²Π»Π΅Π½Π½ΠΎΠΉ ΠΠ°Π½ΠΊΠΎΠΌ Π ΠΎΡΡΠΈΠΈ. Π¦Π΅Π»ΡΡ Π½Π°ΡΡΠΎΡΡΠ΅ΠΉ ΡΡΠ°ΡΡΠΈ ΡΠ²Π»ΡΠ΅ΡΡΡ Π°Π½Π°Π»ΠΈΠ· ΡΠΏΠ΅ΡΠΈΡΠΈΠΊΠΈ ΠΏΡΠΈΠΌΠ΅Π½Π΅Π½ΠΈΡ ΠΈΠ½Π²Π΅ΡΡΠΈΡΠΈΠΎΠ½Π½ΡΡ
Π½Π°Π»ΠΎΠ³ΠΎΠ²ΡΡ
Π»ΡΠ³ΠΎΡ Π² Π Π€, Π²ΡΡΠ²Π»Π΅Π½ΠΈΠ΅ ΡΠΏΠΎΡΠ½ΡΡ
ΠΈ ΡΡΠ΅Π±ΡΡΡΠΈΡ
ΠΊΠΎΠ½ΠΊΡΠ΅ΡΠΈΠ·Π°ΡΠΈΠΈ Π²ΠΎΠΏΡΠΎΡΠΎΠ². ΠΡΠΌΠ΅ΡΠ΅Π½Ρ ΡΠΈΡΠΎΠΊΠΎΠ΅ ΠΎΡΠ²Π΅ΡΠ΅Π½ΠΈΠ΅ ΡΠ΅ΠΌΡ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠ³ΠΎ ΡΡΠΈΠΌΡΠ»ΠΈΡΠΎΠ²Π°Π½ΠΈΡ ΠΈΠ½Π²Π΅ΡΡΠΈΡΠΈΠΉ Π² ΠΈΠ½ΠΎΡΡΡΠ°Π½Π½ΠΎΠΉ ΠΏΠ΅ΡΠΈΠΎΠ΄ΠΈΡΠ΅ΡΠΊΠΎΠΉ Π»ΠΈΡΠ΅ΡΠ°ΡΡΡΠ΅ ΠΈ ΠΏΡΠ°ΠΊΡΠΈΡΠ΅ΡΠΊΠΈ ΠΏΠΎΠ»Π½ΠΎΠ΅ ΠΈΠ³Π½ΠΎΡΠΈΡΠΎΠ²Π°Π½ΠΈΠ΅ Π΄Π°Π½Π½ΠΎΠΉ ΡΠ΅ΠΌΠ°ΡΠΈΠΊΠΈ ΠΎΡΠ΅ΡΠ΅ΡΡΠ²Π΅Π½Π½ΡΠΌΠΈ Π°Π²ΡΠΎΡΠ°ΠΌΠΈ. Π ΡΡΠ°ΡΡΠ΅ ΠΏΡΠΎΠ°Π½Π°Π»ΠΈΠ·ΠΈΡΠΎΠ²Π°Π½Ρ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΡΠ΅ Π½ΠΎΠ²Π°ΡΠΈΠΈ Π² ΠΎΠ±Π»Π°ΡΡΠΈ ΠΈΠ½Π²Π΅ΡΡΠΈΡΠΈΠΉ ΡΠΎΡΡΠΈΠΉΡΠΊΠΈΡ
ΡΠ°ΡΡΠ½ΡΡ
ΠΈΠ½Π²Π΅ΡΡΠΎΡΠΎΠ²: Π»ΡΠ³ΠΎΡΠ° ΠΏΠΎ ΠΊΡΠΏΠΎΠ½Π½ΠΎΠΌΡ Π΄ΠΎΡ
ΠΎΠ΄Ρ ΠΊΠΎΡΠΏΠΎΡΠ°ΡΠΈΠ²Π½ΡΡ
ΠΎΠ±Π»ΠΈΠ³Π°ΡΠΈΠΉ, ΠΈΠ½Π²Π΅ΡΡΠΈΡΠΈΠΎΠ½Π½ΡΠ΅ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΡΠ΅ Π²ΡΡΠ΅ΡΡ (ΠΈΠ½Π΄ΠΈΠ²ΠΈΠ΄ΡΠ°Π»ΡΠ½ΡΠ΅ ΠΈΠ½Π²Π΅ΡΡΠΈΡΠΈΠΎΠ½Π½ΡΠ΅ ΡΡΠ΅ΡΠ° ΠΈ Π»ΡΠ³ΠΎΡΠ° ΠΏΠΎ Π΄ΠΎΠ»Π³ΠΎΡΡΠΎΡΠ½ΠΎΠΌΡ Π²Π»Π°Π΄Π΅Π½ΠΈΡ ΡΠ΅Π½Π½ΡΠΌΠΈ Π±ΡΠΌΠ°Π³Π°ΠΌΠΈ), Π»ΡΠ³ΠΎΡΠ° ΠΏΠΎ Π΄ΠΎΠ»Π³ΠΎΡΡΠΎΡΠ½ΠΎΠΌΡ Π²Π»Π°Π΄Π΅Π½ΠΈΡ ΡΠ΅Π½Π½ΡΠΌΠΈ Π±ΡΠΌΠ°Π³Π°ΠΌΠΈ Π²ΡΡΠΎΠΊΠΎΡΠ΅Ρ
Π½ΠΎΠ»ΠΎΠ³ΠΈΡΠ½ΠΎΠ³ΠΎ (ΠΈΠ½Π½ΠΎΠ²Π°ΡΠΈΠΎΠ½Π½ΠΎΠ³ΠΎ) ΡΠ΅ΠΊΡΠΎΡΠ° ΡΠΊΠΎΠ½ΠΎΠΌΠΈΠΊΠΈ. ΠΠΏΡΠ΅Π΄Π΅Π»Π΅Π½Ρ Π²ΠΎΠ·ΠΌΠΎΠΆΠ½ΠΎΡΡΠΈ ΡΠΎΠ²ΠΌΠ΅ΡΠ΅Π½ΠΈΡ Π²ΡΡΠ΅Π½Π°Π·Π²Π°Π½Π½ΡΡ
Π»ΡΠ³ΠΎΡ. ΠΡΠΌΠ΅ΡΠ΅Π½ Π½Π΅Π΄ΠΎΡΡΠ°ΡΠΎΠΊ ΠΊΠΎΠ»ΠΈΡΠ΅ΡΡΠ²Π΅Π½Π½ΡΡ
Π΄Π°Π½Π½ΡΡ
Π΄Π»Ρ ΠΎΡΠ΅Π½ΠΊΠΈ ΡΡΡΠ΅ΠΊΡΠΈΠ²Π½ΠΎΡΡΠΈ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΡΡ
Π»ΡΠ³ΠΎΡ Π΄Π»Ρ ΡΠ°ΡΡΠ½ΡΡ
ΠΈΠ½Π²Π΅ΡΡΠΎΡΠΎΠ² Π²ΡΠ»Π΅Π΄ΡΡΠ²ΠΈΠ΅ ΠΊΠΎΡΠΎΡΠΊΠΎΠ³ΠΎ ΠΏΠ΅ΡΠΈΠΎΠ΄Π° ΠΈΡ
Π΄Π΅ΠΉΡΡΠ²ΠΈΡ. ΠΠ²ΡΠΎΡΡ ΠΏΡΠΈΡΠ»ΠΈ ΠΊ Π²ΡΠ²ΠΎΠ΄Ρ ΠΎΡΠ½ΠΎΡΠΈΡΠ΅Π»ΡΠ½ΠΎ ΠΎΡΡΡΡΡΡΠ²ΠΈΡ Π΅Π΄ΠΈΠ½ΠΎΠΉ ΡΠΈΡΡΠ΅ΠΌΡ ΠΏΡΠ΅Π΄ΠΎΡΡΠ°Π²Π»Π΅Π½ΠΈΡ Π»ΡΠ³ΠΎΡ ΡΠ°ΡΡΠ½ΡΠΌ ΠΈΠ½Π²Π΅ΡΡΠΎΡΠ°ΠΌ ΠΈ Π±ΠΎΠ»Π΅Π΅ ΡΠΈΡΠΎΠΊΠΎΠΌ Π»ΡΠ³ΠΎΡΠΈΡΠΎΠ²Π°Π½ΠΈΠΈ ΠΎΠ±Π»ΠΈΠ³Π°ΡΠΈΠΉ Π² ΡΡΠ°Π²Π½Π΅Π½ΠΈΠΈ Ρ ΠΏΡΠΎΡΠΈΠΌΠΈ ΠΈΠ½ΡΡΡΡΠΌΠ΅Π½ΡΠ°ΠΌΠΈ. ΠΠΎΠ½ΠΊΡΠ΅ΡΠ½ΡΠΌ ΡΠ΅Π·ΡΠ»ΡΡΠ°ΡΠ°ΠΌΠΈ ΡΠ°Π±ΠΎΡΡ ΠΌΠΎΠΆΠ½ΠΎ ΡΡΠΈΡΠ°ΡΡ ΠΊΠΎΠ½ΡΡΠ°ΡΠ°ΡΠΈΡ Π½Π΅ΠΎΠ±Ρ
ΠΎΠ΄ΠΈΠΌΠΎΡΡΠΈ Π²Π½Π΅ΡΠ΅Π½ΠΈΠΉ ΠΈΠ·ΠΌΠ΅Π½Π΅Π½ΠΈΠΉ Π² ΠΠ Π Π€ Ρ ΡΠ΅Π»ΡΡ Π²ΡΡΠ°Π²Π½ΠΈΠ²Π°Π½ΠΈΡ Π½Π°Π»ΠΎΠ³ΠΎΠΎΠ±Π»ΠΎΠΆΠ΅Π½ΠΈΡ ΠΏΠΎ ΠΏΡΠΎΠΈΠ·Π²ΠΎΠ΄Π½ΡΠΌ ΠΈΠ½ΡΡΡΡΠΌΠ΅Π½ΡΠ°ΠΌ, ΡΠΎΠ·Π΄Π°Π½Π½ΡΠΌ Π½Π° ΠΎΡΠ½ΠΎΠ²Π΅ ΠΎΠ±Π»ΠΈΠ³Π°ΡΠΈΠΉ, ΠΏΠ°ΡΠΌ ΠΏΠ°Π΅Π²ΡΡ
ΠΈΠ½Π²Π΅ΡΡΠΈΡΠΈΠΎΠ½Π½ΡΡ
ΡΠΎΠ½Π΄ΠΎΠ² ΠΈ ΠΊΠΎΡΡΠ΅ΠΊΡΠΈΡΠΎΠ²ΠΊΠΈ ΡΡΠ΄Π° ΡΠ΅Ρ
Π½ΠΈΡΠ΅ΡΠΊΠΈΡ
ΠΌΠΎΠΌΠ΅Π½ΡΠΎΠ² ΠΏΡΠΈΠΌΠ΅Π½Π΅Π½ΠΈΡ Π»ΡΠ³ΠΎΡ, Π° ΡΠ°ΠΊΠΆΠ΅ ΠΎΡΠ΅Π½ΠΊΡ ΡΡΡΠ΅ΠΊΡΠΈΠ²Π½ΠΎΡΡΠΈ ΠΎΠΏΠΈΡΠ°Π½Π½ΡΡ
Π»ΡΠ³ΠΎΡ.ΠΡΠ½ΠΎΠ²Π½ΡΠ΅ ΠΏΠΎΠ»ΠΎΠΆΠ΅Π½ΠΈΡΒ 1.Β Π€ΠΎΡΠΌΠΈΡΠΎΠ²Π°Π½ΠΈΡ ΡΠΈΡΡΠ΅ΠΌΡ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΡΡ
Π»ΡΠ³ΠΎΡ Π΄Π»Ρ ΡΠ°ΡΡΠ½ΡΡ
ΠΈΠ½Π²Π΅ΡΡΠΎΡΠΎΠ² Π² Π Π€ ΠΈΠΌΠ΅Π΅Ρ ΠΌΠ΅ΡΡΠΎ Π² ΡΠ°ΠΌΠΊΠ°Ρ
Π°ΠΊΡΠΈΠ²Π½ΠΎΠ³ΠΎ ΡΠ°Π·Π²ΠΈΡΠΈΡ ΡΡΠ½ΠΊΠ° ΠΎΠ±Π»ΠΈΠ³Π°ΡΠΈΠΉ2.Β Π Π Π€ ΡΡΡΠ΅ΡΡΠ²ΡΠ΅Ρ ΡΡΠ΄ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΡΡ
Π»ΡΠ³ΠΎΡ Π΄Π»Ρ Π²Π»Π°Π΄Π΅Π»ΡΡΠ΅Π² ΠΎΠ±Π»ΠΈΠ³Π°ΡΠΈΠΉ, Π²ΠΊΠ»ΡΡΠ°Ρ Π»ΡΠ³ΠΎΡΡ ΠΏΠΎ ΠΊΡΠΏΠΎΠ½Π½ΠΎΠΌΡ Π΄ΠΎΡ
ΠΎΠ΄Ρ ΠΈ ΠΈΠ½Π²Π΅ΡΡΠΈΡΠΈΠΎΠ½Π½ΡΠ΅ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΡΠ΅ Π²ΡΡΠ΅ΡΡ, Π½Π΅ ΡΠ²ΡΠ·Π°Π½Π½ΡΡ
ΠΌΠ΅ΠΆΠ΄Ρ ΡΠΎΠ±ΠΎΠΉ Π΅Π΄ΠΈΠ½ΠΎΠΉ ΡΠΈΡΡΠ΅ΠΌΠΎΠΉ3.Β Π‘ΠΎΠ²ΠΌΠ΅ΡΠ΅Π½ΠΈΠ΅ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΡΡ
Π»ΡΠ³ΠΎΡ Π΄Π»Ρ ΡΠ°ΡΡΠ½ΡΡ
ΠΈΠ½Π²Π΅ΡΡΠΎΡΠΎΠ² Π²ΠΎΠ·ΠΌΠΎΠΆΠ½ΠΎ, ΠΎΠ΄Π½Π°ΠΊΠΎ ΡΡΡΠ΅ΡΡΠ²ΡΡΡ ΡΠΏΠΎΡΠ½ΡΠ΅ ΠΈ ΡΡΠ΅Π±ΡΡΡΠΈΠ΅ ΠΊΠΎΠ½ΠΊΡΠ΅ΡΠΈΠ·Π°ΡΠΈΠΈ Π²ΠΎΠΏΡΠΎΡΡ4.Β ΠΠΎΠ³ΠΈΡΠ½ΠΎ ΡΠ΅ΡΠΎΡΠΌΠΈΡΠΎΠ²Π°Π½ΠΈΠ΅ ΡΠΈΡΡΠ΅ΠΌΡ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΡΡ
Π»ΡΠ³ΠΎΡ Π΄Π»Ρ ΡΠ°ΡΡΠ½ΡΡ
ΠΈΠ½Π²Π΅ΡΡΠΎΡΠΎΠ² Π² Π Π€, Π²ΠΊΠ»ΡΡΠ°Ρ Π½Π΅ΠΎΠ±Ρ
ΠΎΠ΄ΠΈΠΌΠΎΡΡΡ Π²Π½Π΅ΡΠ΅Π½ΠΈΡ ΠΈΠ·ΠΌΠ΅Π½Π΅Π½ΠΈΠΉ Π² ΠΠ Π Π€ ΠΈ ΠΎΡΠ΅Π½ΠΊΡ ΡΡΡΠ΅ΠΊΡΠΈΠ²Π½ΠΎΡΡΠΈ Π»ΡΠ³ΠΎΡΠΠ»Ρ ΡΠΈΡΠΈΡΠΎΠ²Π°Π½ΠΈΡΒ ΠΠ΅Π»ΠΎΠΌΡΡΡΠ΅Π²Π° Π. Π‘. ΠΠ°Π»ΠΎΠ³ΠΎΠ²ΠΎΠ΅ ΡΡΠΈΠΌΡΠ»ΠΈΡΠΎΠ²Π°Π½ΠΈΠ΅ ΠΈΠ½Π²Π΅ΡΡΠΈΡΠΈΠΉ ΡΠ°ΡΡΠ½ΡΡ
ΠΈΠ½Π²Π΅ΡΡΠΎΡΠΎΠ² Π² ΠΎΠ±Π»ΠΈΠ³Π°ΡΠΈΠΈ Π² Π ΠΎΡΡΠΈΠΉΡΠΊΠΎΠΉ Π€Π΅Π΄Π΅ΡΠ°ΡΠΈΠΈ / Π. Π‘. ΠΠ΅Π»ΠΎΠΌΡΡΡΠ΅Π²Π°, Π. Π‘. ΠΡΠΈΠ½ΠΊΠ΅Π²ΠΈΡ, Π. Π. ΠΡΠΈΠ½ΠΊΠ΅Π²ΠΈΡ, C. ΠΠΎΠ±Π΅ΠΊ, Π. Π’ΠΎΠΌΠΈΠ½Ρ // Journal of Tax Reform. β 2018. β Π’. 4, β 2. β Π‘. 108β124. β DOI: 10.15826/jtr.2018.4.2.047ΠΠ½ΡΠΎΡΠΌΠ°ΡΠΈΡ ΠΎ ΡΡΠ°ΡΡΠ΅Β ΠΠ°ΡΠ° ΠΏΠΎΡΡΡΠΏΠ»Π΅Π½ΠΈΡ 6 ΠΈΡΠ½Ρ 2018 Π³.; Π΄Π°ΡΠ° ΠΏΡΠΈΠ½ΡΡΠΈΡ ΠΊ ΠΏΠ΅ΡΠ°ΡΠΈ 12 ΠΈΡΠ»Ρ 2018 Π³.
- β¦