The Methodology of Tax Records for the Support of Tax Management

Tax policy is associated with the use and application of taxes and their instruments, which serve to influence macroeconomic and microeconomic processes in the economy. We can derive the tax policy from the applied economic policy of the state. The objectives of economic policy are aimed in particular at strengthening the effectiveness of the market mechanism, reducing pension and property inequality, as well as strengthening the internal and external stability of the state. In securing them, the state must take into account many internal, as well as international aspects, focused not only on economic but also on political, social, defenses, ethical and other interests. The individual goals that the state sets by its economic policy can be effectively achieved through goal-oriented policies that form part of economic policy. The state’s social policy, unemployment policy, tax policy, etc. fulfil their role. These policies then have a retroactive effect on the economic policy of the state. The subject or goal of tax policy is the application of tax principles and measures so that taxes serve to promote the economic, social and political goals of the state

Cluster analysis of existing technoparks in developed countries

This article provides a cluster analysis of existing technoparks, the sample of which was built according to the completeness of the data presented on the official websites of the Ministry of Industry and Trade of the Russian Federation and the terms of operation. The analysis is carried out in order to determine the best components of the effectiveness of the development of the technopark movement in Russia. According to the analysis of this article, we can talk about a weak relationship between the three sub-indices: the activities of the management company, the activities of residents, the activities of regional authorities. The obtained data can serve as a starting base for further construction of an econometric model of the efficiency factors of technoparks

One-Day Prognoses of Methane Concentrations for the 102 Longwall in the 325/1 Seam in the “W” Coal Mine Operating in a Continuous System

The first part of the paper concerns the natural deposition conditions of the 325/1 seam in the “W” coal mine, in the 102 longwall mining panel. It also presents the most important technical conditions regarding the exploitation at this longwall. To characterize the methane hazard in the longwall area, the parameters of ventilation and total methane concentrations as well as the volumetric flowrate of methane captured by the methane removal system, have been presented graphically. A significant part of the methane flow in the longwall area was released to the air flowing to the longwall. The most significant part of the article is the presentation and analysis of the results of prognoses of mean methane concentrations at the exhaust of the longwall area. The accuracy of the prognoses of methane concentration was verified using two methods: while not considering the release of methane to the air flowing to the longwall and while considering the total flowrate of methane to the ventilation air in the area of the 102 longwall. The method of forecast presented in the article has so far been checked for a 5-day and 6-day work day, as well as for walls operating in a non-regular mode. The article refers to the wall operating in a continuous mode, which required adaptation of the proposed method to this mode. The application of the one-day forecast proposed in the article allows for undertaking temporary methane prevention measures enabling safe use of the wall