Interbudgetary Distribution of Taxes in Russia: Concentration of Power or Management Decentralization

For the whole social development of Russia as a democratic federal state, federal relations are basic. In this regard, it is particularly important to strike a balance between centripetal and centrifugal forces. The analysis of budget indicators presented in the article revealed the growing process of centralization, which enabled to conclude the low efficiency of the modern mechanism of tax allocation and its non-compliance to the principles of fiscal federalism. The growing budget crisis of the regions and the long-felt need of the structural reforming of Russian tax system require speedy implementation of internal reserves. Among these provisions, Russian scientists including the Institute of Socio-Economic Development of Territories of the Russian Academy of Sciences see the urgent need of the structural reform of the tax system in the Russian Federation. The results of the scientific search for answers to the questions of how and what it is expedient to amend, supplement, and delete in the Russian tax system are presented. In order to create incentives for the territorial authorities to increase the income, the algorithm of the distribution of tax revenue between the federal and regional budgets is developed on the basis of the estimations of the ratio of the volume of tax revenues collected in the region and received by the federal budget. Experimental calculations on the example of 83 entities of the Russian Federation have identified the existing provisions of tax revenue growth in 36 entities that could increase revenues by 2–12 %. The authors have proposed a set of key measures for optimizing the tax incentive policies, involving the development of selective and differential principles of tax incentives, the introduction of compensatory forms of the loss of income as a result of bene fits. The main measures to enhance the collection of regional and local property taxes are systematized

Stylistic aspect of the discription of the argot in the dictionaries of the english substandard

В статье осуществляется анализ стилистических помет наиболее авторитетных словарей английского лексического субстандарта. Уточняются основные понятия, связанные с проблематикой исследования.The article is devoted to the analysis of stylistic labels. The research is based on the material of the most authoritative dictionaries of the English lexical substandard. The basic concepts concerning the research issue are specified in the article

Cultural Experts and Communicative Capitalism: Transformation of Communicative Practices

This paper, attempted to answer, how, in the age of totalizing mediated communication, the role of a cultural expert (i.e. a person with knowledge and competence for interpreting the cultural phenomena encountered by a non-reflexive person in everyday life) is transformed. Terms ‘communicative capitalism’ and ‘digital labour’ were used in this study. Through analyzing the communicative behavior of three Russian cultural experts (spe-cializing in fashion, cinematography, and music) on their Instagram and Facebook pages authors identified typical linguistic and extra-linguistic practices of attracting and enclosing of Internet audience attention, multiplying of their communicative capital and monetizing it

Problem modeling in the system of innovative approaches to learning

Рассматривается вопрос педагогической подготовки преподавателей высшей школы в России и Евросоюзе. Классифицированы основные перспективные линии совершенствования общепедагогической подготовки студентов профессионально-педагогических вузовThe issue of higher schools teacher training in Russia and in the European Union is discussed in this article. The main prospective lines of improving general pedagogical training of students of vocational educational institutions are classifie

What is agroengineering?

Undoubtedly, the progress of agriculture is closely related to agricultural engineering and, to a greater extent, develops thanks to these technologies and, every day, only strengthens its position