Local budgets tax expenditures’s role in formation of tax capacity Роль налоговых расходов местных бюджетов в формировании налогового потенциала

The article deals with the concept of tax expenditures (which are defined as tax revenues which not received in the budget system as a result of tax credits and exemptions set out at tax laws) describes their characteristics, an algorithm for the identification and evaluation. Based on the data of the Irkutsk Region (Russia) analyzes the value of the structure and dynamics of the tax expenditures of local budgets in 2006-2011. Describes the mechanism of the effect of tax expenditures on the tax capacity of the local budgets. The problems of the implementation of this mechanism in the practice of providing tax relief on taxes to the local budget.<br>В статье рассматриваются понятие налоговых расходов (под которыми понимаются налоговые доходы, не поступивших в бюджетную систему в результате применения налоговых льгот и освобождений, установленных на уровне налогового законодательства), описываются их признаки, алгоритм их идентификации и оценки. На основе данных по Иркутской области (Россия) анализируются величина, структура и динамика налоговых расходов местных бюджетов в 2006-2011 годах. Описывается механизм влияния налоговых расходов на налоговый потенциал местных бюджетов. Анализируются проблемы реализации данного механизма в практике предоставления налоговых льгот по налогам, зачисляемым в местные бюджеты

Responsible Scholarship in a Crisis: A Plea For Fairness in Academic Discourse on Carbon Pricing References

This article offers a critical review of a paper Professor Dwight Newman recently published on the constitutionality of the federal government’s national carbon pricing legislation and the Saskatchewan and Ontario court decisions upholding the law. Rather than engage with the substance of Professor Newman’s article, the authors consider whether it respects the norms of rigorous and fair inquiry that enable constructive scholarly debate. The authors conclude that it does not, and that the consequences for the Supreme Court’s resolution of the carbon pricing reference cases could be significant. Le présent article propose une analyse critique d’un texte publié récemment par le professeur Dwight Newman sur la constitutionnalité de la loi du gouvernement fédéral relative à la tarification du carbone et des décisions des tribunaux de la Saskatchewan et de l’Ontario confirmant la loi. Plutôt que de s’engager sur le fond de l’article du professeur Newman, les auteurs examinent s’il respecte les normes d’une enquête rigoureuse et équitable qui permettent un débat scientifique constructif. Les auteurs concluent que ce n’est pas le cas, et que les conséquences pour la résolution par la Cour suprême des affaires relatives au renvoi sur la tarification du carbone pourraient être importantes

Ellipsis and zeugma in Portuguese

In this article such a figure of speech as ellipsis in Portuguese is considered. An analysis of ellipsis, its functions, properties and features is conducted. Four types of ellipsis in Portuguese are described, with an analysis of their examples. Additionally, zeugma and its essence are considered, along with its relevance to ellipsis and their differences

Origin of Lexical Suffixes in the Salish Languages

Lexical suffixation is an essential feature of the Salish language family. Such suffixes form closed classes of morphemes that express various types of meaning, e.g., somatisms, locatives, natural phenomena, artefacts, phytonyms, etc. Most Salish lexical suffixes are of substantive nature. However, they hardly ever correspond with free forms of substantives, be it synchronically or diachronically. The authors reviewed a number of theories concerning the origin and development of the Salish lexical suffixes. Based on the synchronic and diachronic analysis, they put forward the following hypothesis of the origin of the Salish lexical suffixes. The suffixes stared as a dependent predicative construction, eventually compressed into a morphologically-coherent model according to the following evolution scheme: dependent predication / nominalized predicate → compounding / incorporation → lexical suffix (bound morpheme). Thus, the synchronous Salish substantives are diachronically based on verbal stems with their process semantics. The study adds to the linguistic understanding of the origin of various parts of speech and the borders between substantives and verbs

Observation of time quasicrystal and its transition to superfluid time crystal

We report experimental realization of a quantum time quasicrystal, and its transformation to a quantum time crystal. We study Bose-Einstein condensation of magnons, associated with coherent spin precession, created in a flexible trap in superfluid $^3$He-B. Under a periodic drive with an oscillating magnetic field, the coherent spin precession is stabilized at a frequency smaller than that of the drive, demonstrating spontaneous breaking of discrete time translation symmetry. The induced precession frequency is incommensurate with the drive, and hence the obtained state is a time quasicrystal. When the drive is turned off, the self-sustained coherent precession lives a macroscopically-long time, now representing a time crystal with broken symmetry with respect to continuous time translations. Additionally, the magnon condensate manifests spin superfluidity, justifying calling the obtained state a time supersolid or a time super-crystal