War to the bitter end or finally a compromise? Prospects for court approval of tax dispute settlements with the participation of entrepreneurs in Russia

Background/Objectives: The aim of the study is to analyze the patterns, trends and characteristics of concluding settlement agreements between the taxpayer and the tax authority in the Russian courts. Methods/Statistical Analysis: The authors used a set of philosophical, general and specific scientific methods of theoretical and empirical material cognition. In the present study, a dialectical materialist method was used to study the procedural and tax legal norms in the context of their interconnection, interdependence and divergence taking into account comprehensiveness and objectivity of the study. Findings: In the UK, the USA and Canada, most of the judicial tax disputes end by a conclusion of settlement agreements, which helps to significantly reduce social tension and the workload in the courts. The practice of the Russian courts is contradictory, which causes a legal uncertainty, negative impact on the overall tax climate in the Russian Federation. Creation of a single supreme judicial authority in Russia (the Supreme Court of Russia) requires the elimination of the existing legal uncertainty and ensuring a uniform approach to the solution of controversial issues. Previously, the problem of a settlement agreement conclusion was studied either in terms of the arbitration procedural legislation, or in terms of the tax one. Meanwhile, the court approval of the settlement agreement between the taxpayer and tax authority is a multifaceted problem. The legal system is a single organism, a complete improvement of which is possible only using an integrated approach. The authors analyze the position of the judicial and tax authorities, as well as their statistical data. Application/Improvements: The comparative legal study allows determining the main directions for the comprehensive improvement of legal norms to eliminate legal uncertainty, forming a comfortable tax environment and optimizing the judicial system

War to the bitter end or finally a compromise? Prospects for court approval of tax dispute settlements with the participation of entrepreneurs in Russia

Background/Objectives: The aim of the study is to analyze the patterns, trends and characteristics of concluding settlement agreements between the taxpayer and the tax authority in the Russian courts. Methods/Statistical Analysis: The authors used a set of philosophical, general and specific scientific methods of theoretical and empirical material cognition. In the present study, a dialectical materialist method was used to study the procedural and tax legal norms in the context of their interconnection, interdependence and divergence taking into account comprehensiveness and objectivity of the study. Findings: In the UK, the USA and Canada, most of the judicial tax disputes end by a conclusion of settlement agreements, which helps to significantly reduce social tension and the workload in the courts. The practice of the Russian courts is contradictory, which causes a legal uncertainty, negative impact on the overall tax climate in the Russian Federation. Creation of a single supreme judicial authority in Russia (the Supreme Court of Russia) requires the elimination of the existing legal uncertainty and ensuring a uniform approach to the solution of controversial issues. Previously, the problem of a settlement agreement conclusion was studied either in terms of the arbitration procedural legislation, or in terms of the tax one. Meanwhile, the court approval of the settlement agreement between the taxpayer and tax authority is a multifaceted problem. The legal system is a single organism, a complete improvement of which is possible only using an integrated approach. The authors analyze the position of the judicial and tax authorities, as well as their statistical data. Application/Improvements: The comparative legal study allows determining the main directions for the comprehensive improvement of legal norms to eliminate legal uncertainty, forming a comfortable tax environment and optimizing the judicial system

Main aspects and directions of an increase in the innovative activity of logistics operators

In this article, the authors have considered some aspects and perspectives that have both direct and indirect impact on the innovation activity of companies and firms that operate in the logistics market. The main tasks that have been solved in this article include the following: A study of trends and dynamics of development of the global logistics market; a review of transformations in external environment defining the need to strengthen the innovative activity of logistics operators; systematization of the areas where the innovative activity of logistic operators may be implemented in the present and in the near future. © 2016, Econjournals. All rights reserved

Interrelations of the North American countries and Russia: Problems and prospects of interrelation

This article states and researches the basic aspects and specificity of North American countries and Russia in the historical retrospective and with their extrapolation in the future. The theme of the article is actual because of the gradual change in the role and place of the USA (the leader country of the North America) in the world economy, and as a result the impact of this process on the place and the role of Russia itself in the world economy. The conducted research allowed to form the following basic conclusions: • Social and economic interrelations of Russia and North American countries are equally important both for Russia and the whole world, in general. This statement is based on the fact of the leadership of the USA and Russia in a number of highly technological areas of industry and science that creates a specific balance in the world economy, • Practical application of the results of this work allows to re-consider the essence of the crisis of social and economic interrelations of Russia and North American countries (first of all, the USA), as well as to define measures and areas that ensure the decrease in the tension of these relations, and • Based on the three-tier model of the social and economic development, the interrelation of the global, regional, and national component in the economic development of North American countries (first of all, the USA) was revealed. IJER © Serials Publications

Formation of religious tolerance among undergraduates in the multireligious environment of university

There is much evidence that suggests that at the present stage of the development of mankind, tolerance is becoming of much importance, since it is one of the possible ways to overcome social tension and the necessary condition for ensuring peace, security, sustainable social and economic development, building human relations on the principles of equality, mutual understanding, and reciprocal respect. Tolerance is fast becoming the point of much importance for modern world and has always been a point of interest for a wide range of various Social sciences. Tolerance is the subject of political discussions aimed at overcoming world crises and preventing the horrors of ethno-religious conflicts. However, the concept and the problem of tolerance, despite a wide aura of application and frequency of its use in public speeches and media materials, remain open to sociologists, political scientists, teachers and psychologists. In the new global age, the teaching of tolerance is a strategic task of the 21st century education. A primary concern of the paper is our attempt to systematize the factors that influence the formation and development of religious tolerance not only as a declared value, but also as a personal quality. Empirical research has shown that there is an important group of factors determining religious tolerance. The vital aspects are such personal traits as self-awareness and self-identity. We see promising areas of further practical application of the scientific research. In our future studies, we intend to determine possibility of using the results of this paper for a model of religious tolerance formation among university students in the process of liberal arts training. © 2018, Ecozone, OAIMDD. All rights reserved

Ways to resolve the debt crisis of the eurozone through integration and disintegration processes

This article states the basic peculiarities of the behavior of the debt crisis in the Eurozone, and defines basic areas of overcoming this crisis. Based on the materials stated in this article, we made the following principal conclusions: The European Union is the most powerful and important economic and political union of states that plays the leading role in the global politics and world economy. The Eurozone formed in the European Union (economic currency union) consists of the strongest and rather weak economies. It affects the financial and economic state of the Eurozone (Euro-19), as well as the efficiency of managing state debt obligations. Further expansion of the European Union is characterized by the limiting factors, including by reason of the incompletion of institutionalization and integration processes in this economic and political union of countries. It creates new financial risks and potentiates the development of the debt problem. Solving the debt problem of the Eurozone has two variants (soft and tough models). The use of the tough model may finally cause the formation of the federative state (integration strengthening). It will affect national, economic, and political component of the European Union development. The use of the soft model can cause the disintegration, i.e. it will stipulate the exit of the economically weakest European countries from the zone. It will affect the reputation of the European Union and its positions in the world economy. Probably, in order to solve the debt problem, a complex of solutions will be used. It includes separate components of the soft and the tough models. It will also mean the transfer to a new institutional formation of the European Union, as well as legal basics of the economic and political union of European countries

China in innovative development of alternative energy advanced industrial technologies

The purpose of this article is to study the specifics of renewable energy development in China, including solar, as well as to identify the main factors limiting the ubiquity of solar energy in the country. Among the main objectives of the article, it makes sense to highlight the following: A study of historical preconditions for the formation of the renewable energy segment in the national energy sectors; an analysis of the main trends in socioeconomic and energy development in China; an evaluation of China’s activity in the exploitation of renewable energy sources; consideration of the most important prospects and limitations in the use of solar energy. © 2016, Econjournals. All rights reserved

Methodological approaches to examination of public health based on the “National health quality indicator” model

This article examines major methodological approaches to assessment of public health and to calculation of indicators describing the impact of specific factors on the state and quality of the nation’s health. The method for calculating the National Health Quality Indicator (NHQI) was suggested as a scientific novelty, which incorporates three qualitative groups of parameters (quality of life, quality of healthcare, and quality of society). The method involves large-scale formula-methodological tools, which allow to conduct a comparative-differential analysis of the dynamics of the National Health Quality Indicator between countries and regions. The following conclusions have been obtained based on the materials presented in the article: It has been justified that public health is a key resource that ensures shaping of a national labor potential and intellectual capital required for a sustainable and environmentally responsible socio-economic development. Qualitative indicators of public health determine the maturity of the national economy and the social sector; The World Health Organization conducts monitoring of global public health; it is objectively obvious that the structure and morbidity of the global public has changed significantly: somatic (diabetes) and psychosomatic disorders (neurosis, depression) dominate, along with new infectious diseases (HIV/AIDS); A modified method was proposed for analyzing the quality of public health in a certain country or region, which includes three groups of evaluative dimensions and is supplemented by tools for comparative-differential analysis between countries and regions in the form of the “National Health Quality Indicator” model; and The method was tested by the example of three associations of countries grouped on economic grounds: BRICS countries, leading member states of the European Union (EU-15), the USA and Canada, which form a CUSFTA partnership. The data resulting from the analysis confirm the empirical thesis of this article and also suggest that qualitative indicators of public health are largely determined by the quality and dynamics of the socio-economic development of countries and regions. © 2017, SRAC - Societatea Romana Pentru Asigurarea Calitatii. All rights reserved

China in innovative development of alternative energy advanced industrial technologies

The purpose of this article is to study the specifics of renewable energy development in China, including solar, as well as to identify the main factors limiting the ubiquity of solar energy in the country. Among the main objectives of the article, it makes sense to highlight the following: A study of historical preconditions for the formation of the renewable energy segment in the national energy sectors; an analysis of the main trends in socioeconomic and energy development in China; an evaluation of China’s activity in the exploitation of renewable energy sources; consideration of the most important prospects and limitations in the use of solar energy. © 2016, Econjournals. All rights reserved

Methodological Approaches to Examination of Public Health based on the "National Health Quality Indicator" Model

This article examines major methodological approaches to assessment of public health and to calculation of indicators describing the impact of specific factors on the state and quality of the nation's health. The method for calculating the National Health Quality Indicator (NHQI) was suggested as a scientific novelty, which incorporates three qualitative groups of parameters (quality of life, quality of healthcare, and quality of society). The method involves large-scale formula-methodological tools, which allow to conduct a comparative-differential analysis of the dynamics of the National Health Quality Indicator between countries and regions. The following conclusions have been obtained based on the materials presented in the article: It has been justified that public health is a key resource that ensures shaping of a national labor potential and intellectual capital required for a sustainable and environmentally responsible socio-economic development. Qualitative indicators of public health determine the maturity of the national economy and the social sector; The World Health Organization conducts monitoring of global public health; it is objectively obvious that the structure and morbidity of the global public has changed significantly: somatic ( diabetes) and psychosomatic disorders (neurosis, depression) dominate, along with new infectious diseases (HIV/AIDS); A modified method was proposed for analyzing the quality of public health in a certain country or region, which includes three groups of evaluative dimensions and is supplemented by tools for comparative-differential analysis between countries and regions in the form of the "National Health Quality Indicator" model; and The method was tested by the example of three associations of countries grouped on economic grounds: BRICS countries, leading member states of the European Union (EU-15), the USA and Canada, which form a CUSFTA partnership. The data resulting from the analysis confirm the empirical thesis of this article and also suggest that qualitative indicators of public health are largely determined by the quality and dynamics of the socio-economic development of countries and regions