Transformation of Direct and Indirect Taxation’s Correlation as a Necessary Condition for Social and Economic Development of the State

The present study examines the transformation of direct and indirect taxation that has taken place in modern tax systems since the beginning of 2000-is. The study shows that direct and indirect taxation have different fiscal potential and influence the social and economic development of the state differently. On the basis of the carried out analysis, the study proves that in the OECD and EU member States correlation of direct and indirect taxation is constantly changing depending on economic opportunities and aims of the state while tax system of the Russian Federation practically does not shows such tendencies. The purpose of this study is to offer the general recommendation for improving tax policy of the Russian Federation with the aim of stimulating the social and economic development of the state. The purpose of the study predetermined the choice of applied research methods, among which comparative method should be [email protected] of Law, Associate Professor at Department of International Economics and International Business Activity, Faculty of International Relations, Voronezh State University, Russia. The Author specializes in tax law and taxation. She is an author of monograph and coauthor of 6 books. She has published more than 50 articles in leading legal journals and conferences papers in Russia and abroad. The Author is a member of Russian Branch of International Fiscal Association and Information and Organization Centre for the Research on the Public Finances and Tax Law in the Countries of Central and Eastern Europe.Voronezh State UniversityKari, S.: Corporate Tax in an International Environment – Problems and possible remedies: Nordic Tax Journal no. 16 (2015).Federal Tax Service of the Russian Federation. www.nalog.ru.Federal Service of State Statistic of Russia. www.gks.ru.Ivlieva, M.F.: Правовые проблемы косвенного налогообложения в Российской Федерации (Legal Problems od Inderect Taxation in the Russian Federation), Правоведение (Law) no. 11 (2007).Korovkin, V.V.: Основы теории налогообложения (Fundamentals of the Theory of Taxation), Moscow: Economist, 2006.Kudryashova, E.V.: Правовые аспекты косвенного налогообложения: теория и практика (Legal Aspects of Indirect Taxation: Theory and Practice), Moscow: Wolters Kluwer, 2006.Ozerov, I.Kh.: Основы финансовой науки (Fundamentals of Financial Science), Moscow: Tip. T-va I.D. Sytina, 1905.Povarova, A.I.: Реформирование налога на доходы физических лиц – важнейший фактор стабилизации бюджетной системы (The Reform of Tax on Incomes of Physical Persons – The Most Important Factor in Stabilization of Budgetary System), Экономические и социальные перемены: факты, тенденции, прогноз (Economic and social changes: facts, tendencies, forecast) no. 6 (2016).Rukina, S.N., Denisova, I.P.: Совершенствование косвенного налогообложения в Российской Федерации (Improvement of Indirect Taxation in the Russian Federation), Финансовая аналитика: проблемы и решения (Financial Analytics: Science and Expirience) no. 6 (2016).Sokolov, A.A.: Теория налогов (Theory of Taxes), Moscow: Cebter UrInfoR, 2003.Taxation trends in the European Union. www.ec.europa.eu/eurostat.Turbina, M.V., Cheremisina, T.N., Cheremisina, N.V.: Преимущества и недостатки косвенного налогообложения (Advantages and Disadvantages of Indirect Taxation), Социально- экономические явления и процессы (Socio-economic Phenomena and Processes) no. 8 (2016).VAT rates applied in the Member States of the European Union. The situation at the January 2017. www.ec.europa.eu.Vitte, S.Y.: Конспект лекций о народном и государственном хозяйстве, читанных его императорскому величеству великому князю Михаилу Александровичу в 1900-1902 годах (The Abstract of Lectures on National and State Economy Read to His Imperial Highness Grand Duke Michael Aleksandrovich in 1900-1902), Moscow: Yurait Publishing House, 2011.53354

System of Subjective Deixis Means in B.L. Pasternak’s Early Prose

The means and methods of subjective deixis, participating in the organization of the forms of subjective-author's narration is analyzed in the article. Their role in the formation of text interpretation strategies is determined. The relevance of the problem is associated with the peculiarities of the research material — the texts of the early prose of B. L. Pasternak, the montage of which is manifested in the alternation of points of view, the nonlinearity of the structure. This complicates the process of the reader's interpretation. The use of methods of continuous sampling, descriptive, contextual and interpretive types of analysis made it possible to reveal the specifics of the linguistic means of subjective deixis, the system of deictic relations. The analysis showed that the absence of marked transitions between exegetical (third-person narration) and diegetic (first-person narration) narrators leads to the fact that the deictic functional is simultaneously assigned to a complex of linguistic means used within the framework of one utterance or text fragment. These are personal pronouns and discursive elements that activate the reader’s attention. Inconsistency in the use of forms of subjective-author’s narration leads to the formation of hybrid models. It reflects the process of the author’s search, an attempt to establish deictic parity (synchronicity of perception) between the author, character, reader and “observer”, forms new relations in the author-reader system

A Return to the Gold Standard?

В наши дни активно обсуждается тема возрождения золотого стандарта. В исследовании использован ретроспективный анализ применения этого механизма в Великобритании. Исторический опыт позволяет сформулировать достоинства и недостатки золотого стандарта. Раскрывается асоциальность этой меры, так что возврат к золотому стандарту представляется неразумным.Returning to the gold standard is actively discussed. There is a retrospective analysis of the UK’s experiment to return to the gold standard. Historical experience allows us to formulate the advantages and disadvantages of this mechanism. The antisociality of this measure has been revealed, so a return to the gold standard seems unwise

COST-DEPENDENT ELECTRIC CONSUMPTION AS A TOOL OF RISK MANAGEMENT OF NON-PAYMENT FOR ELECTRIC ENERGY OF INDUSTRIAL ENTERPRISES

The growth of indebtedness of industrial enterprises operating in conditions of economic instability for consumed electricity and the sanctions imposed by the energy supplying organizations for late payments, determine the urgency of the problem of managing the risks of non-payment for energy from industrial enterprises. The article is devoted to the description of the method developed by the authors for managing the risks of non-payment of industrial enterprises for consumed electricity, based on the principles of price-dependent electricity consumption. Based on the study of the mechanism of formation of the cost of electricity purchased by industrial enterprises in the wholesale and retail electricity markets, special methods were proposed to control each component of the cost of electricity: electrical energy, electrical power, electricity transmission services. It justifies the need to develop options for operating modes of industrial equipment, such as nominal load mode, load limiting mode, technological minimum load, in order to effectively implement and use price-dependent power consumption in crisis conditions.Modeling scenarios of price-dependent demand management for power consumption is made on the example of a machine-building enterprise and the calculation and component-wise analysis of the economic effect of price-dependent management and the factors influencing its formation are carried out. The developed method allows you to effectively manage the risks of non-payment of industrial enterprises for electricity, as well as minimize the risks of restricting the supply of electricity to industrial facilities and disruptions in the operation of industrial equipment

Управление спросом на электропотребление в России

One of the modern and effective tools for energy efficiency improvement at the level of national economies is management of the demand for electrical energy consumption. The mechanism of management of the demand for electrical energy consumption has a significant potential for energy efficiency improvement for the Russian economy, but due to structural features of the Unified Energy System of Russia, the Electrical Energy Demand Management Program is at the stage of concept development. A model of management of the demand for electrical energy consumption for Unified Energy System of Russia has been developed taking into account structural features of the electric power system. Peculiarities of the economic structure of Russia, which influence the formation of the structure of the country’s electric power complex, have been revealed. They were taken into account when developing requirements for the electrical energy demand management system in the Unified Energy System of Russia. The basic features are the multilevel form and hierarchy of the structure; they have been investigated in the process of developing the demand management model. The classification of electric power industry entities, related to processes of electric energy circulation and the influence on the management of the demand for electrical energy consumption, has been developed with economic interests of each entity within the framework of the demand management model. The electrical energy demand management model, which is based on the hierarchical structure of demand management, has been developed and covers the whole complex of management functions and takes into account features of demand management at each management level. The model allows to significantly improve the efficiency of management of the demand for electrical energy consumption, to ensure the quality of management.Одним из современных и эффективных инструментов повышения энергетической эффективности на уровне национальных экономик является управление спросом на электропотребление. Механизм управления спросом на электропотребление имеет значительный потенциал повышения энергетической эффективности для экономики России, но из‑за структурных особенностей ЕЭС России программа управления спросом на  электропотребление находится на этапе развития концепции. Разработана модель управления спросом на электропотребление для ЕЭС России с учетом структурных особенностей электроэнергетической системы. Выявлены особенности экономического устройства России, оказывающие влияние на формирование структуры электроэнергетического комплекса страны. Они учтены при разработке требований к системе управления спросом на электропотребление в ЕЭС России. Базовыми особенностями считаются многоуровневость и иерархичность структуры, они исследованы в процессе разработки модели управления спросом. Разработана классификация субъектов электроэнергетики, связанная с процессами обращения электрической энергии и влиянием на процесс управления спросом на электропотребление, с экономическими интересами каждого субъекта в рамках модели управления спросом. Разработана модель управления спросом на электропотребление, которая основана на иерархической структуре управления спросом, охватывает весь комплекс функций управления и учитывает особенности управления спросом на каждом уровне управления. Модель позволяет значительно повысить эффективность управления спросом на электропотребление, обеспечить качество управления режимами электропотребления и надежность энергоснабжения потребителей

The effect of starter cultures on the qualitative indicators of dry fermented sausages made from poultry meat

ArticleChanges in physicochemical, rheological and microbiological properties occurring throughout the ripening (on days 0, 7, 14, 21, and 28) of dry fermented sausages made from poultry meat were studied. The effect of starter bacteria on the microstructure and sensory attributes of dry fermented sausages has also been determined. The results of physicochemical analysis of dry fermented sausage shows no significant difference (P 0.05) between the control and inoculated batches in lowering the pH level, changing the critical shear stress, growth of viable microorganisms, accumulation of amine nitrogen during ripening was established. The results show, that inculcation of starter cultures accelerates biochemical processes during fermentation and thereby provides the necessary functional and technological properties of minced meat. Sensory profiling showed a more significant (P < 0.05) acidic and spicy flavour and intensity of acidic and smoked meat aroma; and increased firmness and cohesiveness in inoculated sausage. The results of microstructural analysis showed that the dry fermented sausages that ripened with the starter bacteria (Lactobacillus curvatus, Staphylococcus carnosus, Pediococcus pentosaceus), differ from the control sample compacted as a thin surface layer which is formed during the drying, smoking and maturation, and that indicates more uniform moisture removal

The Deictic Mode And Its Role in Modeling the Strategy of Text Interpretation

В статье рассматривается проблема моделирования стратегии интерпретации текста на материале произведений Б. Пастернака 1910-1920 гг.The importance of the problem statement is associated with the specifics of the material under study. Fragmentation, discontinuity of spatial-temporal relations, alternation of points of view, nonlinearity of the organization of B. Pasternak's 1910-1920 prose complicate the process of adequate interpretation of the text, which requires the reader to concentrate attention and go back several times to check the relevance of under-standing

The Environmental Aspect of Denmark’s Foreign Policy at the Present Stage

This article describes Danish government interaction with other countries in environmental issues. The article examines countries which have the closest cooperation with Denmark in environmental matters, and describes the main directions of their interaction. The article describes in which organizations Denmark has the most active environmental policy.В данной статье описывается взаимодействие Дании с другими государствами в вопросах экологии в рамках ее внешней политики. Рассматриваются страны, с которыми Дания имеет наиболее тесное сотрудничество в вопросах экологии, а также анализируются основные направления их взаимодействия. Описываются основные организации, в которых Дания наиболее ведет наиболее активную экологическую деятельность

Sustainability of workers in terms of the COVID-19 pandemic: international research experience

The purpose of the article was to study the influence of the COVID-19 pandemic on the sustainability of workers. The paper analyses relevant domestic and foreign publications in the field of labour and employment. There is no single point of view regarding remote employment as one of the most effective ways to preserve health of workers. Among the main disadvantages of remote employment are the lack of live communication and contacts with colleagues, difficulties with organizing the workflow in the technological aspect, as well as the difficulty of combining work and household responsibilities. Researchers have an unambiguous position on reducing the number of working hours, fears of losing jobs or earnings – such risks are increasing in many regions of the world, and part of the population has already directly faced such problems. At the same time, for example, fears of losing a job largely depend on the form of ownership, the specifics of the organization’s activities, etc. The study pays particular attention to the situation of certain categories of workers and vulnerable segments of society in the labour market. The authors outline the prospects for remote employment and maintaining the sustainability of the position of workers in the new socio-economic reality.Keywords: coronavirus pandemic, COVID-19, employment, labor market, labor relations, non-standard employment, remote employment, transformation of employment, unemploymen