Научно-исследовательские работы: проблемы устранения административных и налоговых ограничений на едином рынке ЕАЭС

The subject. The article analyzes the legal rules of the Eurasian Economic Union (hereinafter ‘EAEU’) Member States that may potentially create barriers for access to the single market for services in the field of scientific research through establishing requirements for state registration (accreditation, licensing, etc.) of a scientific research participant. These procedures of registration (accreditation, licensing, etc.) may be relevant for the purposes of receiving the preferential tax treatment. The authors consider possible ways to overcome these obstacles. The aim of this paper is to identify typical obstacles remaining at the level of EAEU Member States’ national legislation and preventing respective participants from an access to the scientific research single market. The authors dare to identify the appropriate means of overcoming these obstacles. The methodology. The authors apply formal logical and comparative legal methods as well as analysis, literal and systematic interpretation of the domestic legal rules of the EAEU Member States and the EAEU legal framework. The main results, scope of application. The results of a comparative legal analysis of the EAEU Member States’ legislation illustrate that certain obstacles to access to the market of research services still remain within the framework of the legal systems of the EAEU Member States. Such obstacles in particular, are related to the requirements for research subjects to undergo the registration or accreditation procedure in order to receive recognition of their activities as scientific ones. Moreover, there are interconnected barriers, which consist, for example, in the requirement to not just incorporate a scientific research subject in the jurisdiction where the services should be provided, but also to register the results of the respective research activities, in particular, for the purpose of exempting these activities from VAT taxation. These barriers impede cross-border research services performance and in some circumstances do not comply with the principles of the EAEU single market of services. Conclusions. The identified barriers to cross-border scientific research can usually be overcome by directly applying the EAEU Treaty, in particular, the provisions defining the rules of the services’ single market (paragraph 38 of Annex 16 to the Treaty). The EAEU Member States’ national legislative provisions require clarification in terms of extending the national regime to scientific research subjects incorporated within other EAEU Member States.В статье анализируются нормы национального законодательства государств – членов ЕАЭС, которые могут создавать барьеры для доступа на единый рынок услуг в области научно-исследовательских работ (НИР) в виде требований к государственной регистрации (аккредитации, лицензировании и т. п.) участника НИР, в том числе для целей льготного налогообложения, а также возможные способы преодоления данных препятствий. В качестве примера скрытого барьера рассматриваются требования к регистрации НИОКР, выступающие как условие для получения налоговых льгот по НДС. Делается вывод о том, что подобные скрытые барьеры могут быть преодолены путем прямого применения Договора о ЕАЭС, в частности положений, определяющих правила единого рынка услуг (п. 38 Приложения № 16 к договору), а также посредством уточнения положений национального законодательства государств – членов ЕАЭС в контексте распространения национального режима на субъектов НИР, инкорпорированных в других государствах – членах ЕАЭС

Digital business transformation in current conditions. Part I

Research on the business processes digital transformation is of great interest among Russian and foreign scientists. The domestic economy’s development pace at the present stage is largely associated with widespread digital transformations. Over the past decade, Russia’s innovation performance, and the pace of digitalisation, has remained at a satisfactory level, which is not in line with the global trend. Branches of the economy, corporations, and small economic entities face the problem of adapting to the digital world. In the context of the upcoming economic crisis, the growing number of threats to economic sustainability, the task of increasing the pace of digitalisation is most acute. The study considers the main technologies in the concept of scientific and technological development of the Russian Federation, analyses the digitalisation tools and key sectors of the domestic economy. Based on the information provided, recommendations for the business digital transformation have been formulated. Due to the relevance of the topic, the results of the study have formed the basis of subsequent researches

Digital business transformation in current conditions. Part II.

The growing need for digitalisation of business processes determines the competitiveness of companies in the global and Russian markets. In the current conditions, the importance of reducing physical labor for employees, organizing the working atmosphere and, of course, automating important parts of business processes are the main factors in the life of a modern enterprise. However, the implementation of digital transformation, especially in the current conditions of partial economic isolation, is a complex and ambiguous process. Within the framework of the study, methods for assessing the level of digital maturity of enterprises in the manufacturing sector will be considered. Based on the information provided, recommendations for the digital transformation of business, based on an assessment of the level of readiness for transformation will be formulated

Associations of BCL-2 (RS17759659), CTLA-4 (RS231775), APO-1/FAS (RS2234767) genes polymorphisms with activity of proliferation and apoptosis in thyroid tissue of patients with nodular forms of goiter combined with autoimmune thyroiditis and thyroid adenoma

The study of apoptosis and proliferative activity in the thyroid gland (TG) tissue of patients with nodular goiter and autoimmune thyroiditis (NGAIT) and thyroid adenoma (TA) is based on the expression/density of Fas/FasL, BCL-2, p53, and Ki-67 markers assessment depending on the genetic polymorphisms of BCL-2 (rs17759659), CTLA-4 (rs231775) and APO-1/Fas (rs2234767) genes.Several mechanisms of thyroid cells' programmed killing are activated in NGAIT and TA with domination of Fas-induced apoptosis, which strongly associates with the BCL-2 gene's (rs17759659) promoter (F=25.33; p<0.001) and almost six fold weaker associates with the CTLA-4 gene's (rs231775) promoter (F=4.23, p=0.017). Factors that decrease the likelihood of NGAIT and TA regardless of the CTLA-4 (rs231775) and APO-1/Fas (rs2234767) genes' genotypes are the high Ki-67 density and reduction of cells containing p53 or BCL-2 proteins (OR=0.07-0.17; 95% CI OR: 0.03-0.36; p<0.001, and OR=0.08-0.11; 95% CI OR: 0.02-0.31; p<0.001, re­spectively). High expression of surface Fas and FasL in lymphoid infiltration and de­struction of thyroid cells (stronger in GG-genotype carriers of the BCL-2 gene by 18.54% (pAA=0.043) and 36.18% (pAG=0.018), respectively) indicates the initiation of the external pathway of apoptosis through the caspase mechanism (effector caspase- 8)