983 research outputs found
Seedling Development in Species of \u3ci\u3eChamaesyce\u3c/i\u3e (Euphorbiaceae) with Erect Growth Habits
Seedling development is described for Chamaesyce hirta, C. hypericifolia, and C. mesembrianthemifolia as discerned by light microscopy and scanning electron microscopy. Although these species ultimately develop erect to ascending growth habits, epicotyl development is limited to the production of a single pair ofleaves located immediately superjacent to and decussate with the cotyledons. The shoot system develops from one or more buds located in the axils of the cotyledons. In all respects, seedling ontogeny is very similar to that of previously studied prostrate species of Chamaesyce. Evidence from seedling ontogeny thus contradicts a hypothesis concerning homologies of plant form pertinent to the origin of Chamaesyce from Euphorbia that was first articulated by Roeper in 1824. These results support an alternative hypothesis based on proliferation of branches from the cotyledonary node in hypothetical ancestral elements within Euphorbia where this morphology can be found in perennial hemicryptophytes as well as certain annual species
MissForest - nonparametric missing value imputation for mixed-type data
Modern data acquisition based on high-throughput technology is often facing
the problem of missing data. Algorithms commonly used in the analysis of such
large-scale data often depend on a complete set. Missing value imputation
offers a solution to this problem. However, the majority of available
imputation methods are restricted to one type of variable only: continuous or
categorical. For mixed-type data the different types are usually handled
separately. Therefore, these methods ignore possible relations between variable
types. We propose a nonparametric method which can cope with different types of
variables simultaneously. We compare several state of the art methods for the
imputation of missing values. We propose and evaluate an iterative imputation
method (missForest) based on a random forest. By averaging over many unpruned
classification or regression trees random forest intrinsically constitutes a
multiple imputation scheme. Using the built-in out-of-bag error estimates of
random forest we are able to estimate the imputation error without the need of
a test set. Evaluation is performed on multiple data sets coming from a diverse
selection of biological fields with artificially introduced missing values
ranging from 10% to 30%. We show that missForest can successfully handle
missing values, particularly in data sets including different types of
variables. In our comparative study missForest outperforms other methods of
imputation especially in data settings where complex interactions and nonlinear
relations are suspected. The out-of-bag imputation error estimates of
missForest prove to be adequate in all settings. Additionally, missForest
exhibits attractive computational efficiency and can cope with high-dimensional
data.Comment: Submitted to Oxford Journal's Bioinformatics on 3rd of May 201
Graphle: Interactive exploration of large, dense graphs
<p>Abstract</p> <p>Background</p> <p>A wide variety of biological data can be modeled as network structures, including experimental results (e.g. protein-protein interactions), computational predictions (e.g. functional interaction networks), or curated structures (e.g. the Gene Ontology). While several tools exist for visualizing large graphs at a global level or small graphs in detail, previous systems have generally not allowed interactive analysis of dense networks containing thousands of vertices at a level of detail useful for biologists. Investigators often wish to explore specific portions of such networks from a detailed, gene-specific perspective, and balancing this requirement with the networks' large size, complex structure, and rich metadata is a substantial computational challenge.</p> <p>Results</p> <p>Graphle is an online interface to large collections of arbitrary undirected, weighted graphs, each possibly containing tens of thousands of vertices (e.g. genes) and hundreds of millions of edges (e.g. interactions). These are stored on a centralized server and accessed efficiently through an interactive Java applet. The Graphle applet allows a user to examine specific portions of a graph, retrieving the relevant neighborhood around a set of query vertices (genes). This neighborhood can then be refined and modified interactively, and the results can be saved either as publication-quality images or as raw data for further analysis. The Graphle web site currently includes several hundred biological networks representing predicted functional relationships from three heterogeneous data integration systems: <it>S. cerevisiae </it>data from bioPIXIE, <it>E. coli </it>data using MEFIT, and <it>H. sapiens </it>data from HEFalMp.</p> <p>Conclusions</p> <p>Graphle serves as a search and visualization engine for biological networks, which can be managed locally (simplifying collaborative data sharing) and investigated remotely. The Graphle framework is freely downloadable and easily installed on new servers, allowing any lab to quickly set up a Graphle site from which their own biological network data can be shared online.</p
Interpretable neural architecture search and transfer learning for understanding CRISPR/Cas9 off-target enzymatic reactions
Finely-tuned enzymatic pathways control cellular processes, and their
dysregulation can lead to disease. Creating predictive and interpretable models
for these pathways is challenging because of the complexity of the pathways and
of the cellular and genomic contexts. Here we introduce Elektrum, a deep
learning framework which addresses these challenges with data-driven and
biophysically interpretable models for determining the kinetics of biochemical
systems. First, it uses in vitro kinetic assays to rapidly hypothesize an
ensemble of high-quality Kinetically Interpretable Neural Networks (KINNs) that
predict reaction rates. It then employs a novel transfer learning step, where
the KINNs are inserted as intermediary layers into deeper convolutional neural
networks, fine-tuning the predictions for reaction-dependent in vivo outcomes.
Elektrum makes effective use of the limited, but clean in vitro data and the
complex, yet plentiful in vivo data that captures cellular context. We apply
Elektrum to predict CRISPR-Cas9 off-target editing probabilities and
demonstrate that Elektrum achieves state-of-the-art performance, regularizes
neural network architectures, and maintains physical interpretability.Comment: 23 pages, 4 figure
Action following the discovery of a global association between the whole genome and adverse event risk in a clinical drug-development programme
Observation of adverse drug reactions during drug development can cause closure of the whole programme. However, if association between the genotype and the risk of an adverse event is discovered, then it might suffice to exclude patients of certain genotypes from future recruitment. Various sequential and non-sequential procedures are available to identify an association between the whole genome, or at least a portion of it, and the incidence of adverse events. In this paper we start with a suspected association between the genotype and the risk of an adverse event and suppose that the genetic subgroups with elevated risk can be identified. Our focus is determination of whether the patients identified as being at risk should be excluded from further studies of the drug. We propose using a utility function to determine the appropriate action, taking into account the relative costs of suffering an adverse reaction and of failing to alleviate the patient's disease. Two illustrative examples are presented, one comparing patients who suffer from an adverse event with contemporary patients who do not, and the other making use of a reference control group. We also illustrate two classification methods, LASSO and CART, for identifying patients at risk, but we stress that any appropriate classification method could be used in conjunction with the proposed utility function. Our emphasis is on determining the action to take rather than on providing definitive evidence of an association
Analysis of trends in the financial sector of the global fuel and energy complex
Understanding the global impact of energy on the economy and the financial sector is crucial for improving their interaction, especially within the fuel and energy complex (FEC). This study aims to identify the primary investment drivers for the financial sector within the FEC. It incorporates opinions, conclusions, and forecasts from leading international organizations that monitor the financial sector and the FEC. Through comprehensive analysis, key investment drivers were identified, including renewable and nuclear energy, risks associated with nuclear energy usage, and the impact of traditional fossil fuel sources. The analysis revealed distinct clusters of investment drivers that shape the future development of the financial sector within the FEC. The study determined the rank, median, and relative ranking of investment attractiveness for each cluster and investment vector. This information is valuable for finance and economics specialists and holds scientific significance for experts studying globalization and energy sector trends. The complex cluster analysis used provides a structured system of potential investment drivers for the development of the financial sector within the FEC. This framework is applicable to related studies relying on expert opinions and forecasts
ΠΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠΈΡ Π² ΡΡΠ΅ΡΠ΅ Π½Π°Π»ΠΎΠ³ΠΎΠΎΠ±Π»ΠΎΠΆΠ΅Π½ΠΈΡ ΠΈ ΡΠΎΡΠΌΡ Π΅Π΅ ΠΏΡΠΎΡΠ²Π»Π΅Π½ΠΈΡ ΠΌΠ΅ΠΆΠ΄Ρ ΡΡΠ±ΡΠ΅ΠΊΡΠ°ΠΌΠΈ Π ΠΎΡΡΠΈΠΉΡΠΊΠΎΠΉ Π€Π΅Π΄Π΅ΡΠ°ΡΠΈΠΈ
The article considers competition in taxation as the condition for territoriesβ development and the forms of its implementation among regions. Studies of the theoretical aspects of competition in taxation emergence allowed concluding that primarily social relations are its basis. The author defines the concept of competition in taxation as the process of competitive privileges regulation while dealing with public law establishments to share the tax base by attracting mobile production factors and other advantages to achieve sustainable competitiveness. The author also adds her own features to the classification of competition in taxation. The application of this classification helps deeper understanding of this phenomenon in its versatility. Considering tax competition among the Russian Federation subjects in finance-budget sphere allowed seeing several stages in the development of competence in taxation among regions from its implementation through violence to the correct application of fiscal policy tools. The research revealed the main prerequisites of the development of regional competition in taxation in Russia, and provided the ways and measures of its regulation among the RF regions by the state. The duality of the implementation of regional taxation competitionβs inner potential is demonstrated through the main directions of its ultimate impact via the fiscal and regulation functions. Considering the forms of the implementation of tax competition among the RF regions provided the opportunity to prioritize among the regional taxes, which allow influencing the competitive advantages of the territories in order to attract investors in their regions. The review of the regulations of all regional authorities allowed making a conclusion about the existence of different positions on participation in competition in taxation. The research demonstrated that most efficient and available forms of taxpayer involvement are establishing additional benefits on regional taxes, differentiation of the income tax rate (its regional part), and that most regions using the tools of competition in taxation bet on the increase of investment attractiveness of their territoryHighlights1. Competition in taxation is the process of regulation of competitive privileges in the process of social establishments interaction aimed at the sharing of tax bases at the expense of involving mobile production factors and other advantages in order to achieve and keep sustainable competitiveness2. It is expedient to add two more characteristics β the parametersβ size and the vector of the impact β to the tax competition classification3. The vertical tax competition by offering tax benefits has objective limitations at the present stage in the Russian Federation4. There are various positions among the subjects of the Russian Federation on participating in tax competition, most regions rely horizontal competition in taxation through the means that support investment activity at their territoryFor citation Troyanskaya M. A. Competition in Taxation and the Forms of its Implementation among the Subjects of the Russian Federation. Journal of Tax Reform, 2017, vol. 3, no. 3, pp. 182β198. DOI: http://dx.doi.org/10.15826/jtr.2017.3.3.039Β Β Article info Received October 1, 2017; accepted November 13, 2017Β Π ΡΡΠ°ΡΡΠ΅ ΡΠ°ΡΡΠΌΠ°ΡΡΠΈΠ²Π°ΡΡΡΡ ΠΊΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠΈΡ Π² ΡΡΠ΅ΡΠ΅ Π½Π°Π»ΠΎΠ³ΠΎΠΎΠ±Π»ΠΎΠΆΠ΅Π½ΠΈΡ ΠΊΠ°ΠΊ ΡΡΠ»ΠΎΠ²ΠΈΠ΅ ΡΠ°Π·Π²ΠΈΡΠΈΡ ΡΠ΅ΡΡΠΈΡΠΎΡΠΈΠΉ ΠΈ ΡΠΎΡΠΌΡ Π΅Π΅ ΠΏΡΠΎΡΠ²Π»Π΅Π½ΠΈΡ ΠΌΠ΅ΠΆΠ΄Ρ ΡΠ΅Π³ΠΈΠΎΠ½Π°ΠΌΠΈ. ΠΠ·ΡΡΠ΅Π½ΠΈΠ΅ ΡΠ΅ΠΎΡΠ΅ΡΠΈΡΠ΅ΡΠΊΠΈΡ
Π°ΡΠΏΠ΅ΠΊΡΠΎΠ² Π²ΠΎΠ·Π½ΠΈΠΊΠ½ΠΎΠ²Π΅Π½ΠΈΡ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΠΊΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠΈΠΈ ΠΏΠΎΠ·Π²ΠΎΠ»ΠΈΠ»ΠΎ ΡΠ΄Π΅Π»Π°ΡΡ Π²ΡΠ²ΠΎΠ΄ ΠΎ ΡΠΎΠΌ, ΡΡΠΎ Π΅Π΅ Π±Π°Π·ΠΎΠΉ Π² ΠΏΠ΅ΡΠ²ΡΡ ΠΎΡΠ΅ΡΠ΅Π΄Ρ ΡΠ²Π»ΡΡΡΡΡ ΠΎΠ±ΡΠ΅ΡΡΠ²Π΅Π½Π½ΡΠ΅ ΠΎΡΠ½ΠΎΡΠ΅Π½ΠΈΡ. Π‘ΡΠΎΡΠΌΡΠ»ΠΈΡΠΎΠ²Π°Π½ΠΎ Π°Π²ΡΠΎΡΡΠΊΠΎΠ΅ ΠΎΠΏΡΠ΅Π΄Π΅Π»Π΅Π½ΠΈΠ΅ ΠΊΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠΈΠΈ Π² ΡΡΠ΅ΡΠ΅ Π½Π°Π»ΠΎΠ³ΠΎΠΎΠ±Π»ΠΎΠΆΠ΅Π½ΠΈΡ ΠΊΠ°ΠΊ ΠΏΡΠΎΡΠ΅ΡΡ ΡΠ΅Π³ΡΠ»ΠΈΡΠΎΠ²Π°Π½ΠΈΡ ΠΊΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠ½ΡΡ
ΠΏΡΠΈΠ²ΠΈΠ»Π΅Π³ΠΈΠΉ ΠΏΡΠΈ Π²Π·Π°ΠΈΠΌΠΎΠ΄Π΅ΠΉΡΡΠ²ΠΈΠΈ ΠΏΡΠ±Π»ΠΈΡΠ½ΠΎ-ΠΏΡΠ°Π²ΠΎΠ²ΡΡ
ΠΎΠ±ΡΠ°Π·ΠΎΠ²Π°Π½ΠΈΠΉ Π·Π° ΡΠ°ΡΠΏΡΠ΅Π΄Π΅Π»Π΅Π½ΠΈΠ΅ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ Π±Π°Π·Ρ Π·Π° ΡΡΠ΅Ρ ΠΏΡΠΈΠ²Π»Π΅ΡΠ΅Π½ΠΈΡ ΠΌΠΎΠ±ΠΈΠ»ΡΠ½ΡΡ
ΡΠ°ΠΊΡΠΎΡΠΎΠ² ΠΏΡΠΎΠΈΠ·Π²ΠΎΠ΄ΡΡΠ²Π° ΠΈ Π΄ΡΡΠ³ΠΈΡ
ΠΏΡΠ΅ΠΈΠΌΡΡΠ΅ΡΡΠ² Ρ ΡΠ΅Π»ΡΡ Π΄ΠΎΡΡΠΈΠΆΠ΅Π½ΠΈΡ ΠΈ ΡΠΎΡ
ΡΠ°Π½Π΅Π½ΠΈΡ ΡΡΡΠΎΠΉΡΠΈΠ²ΠΎΠΉ ΠΊΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠΎΡΠΏΠΎΡΠΎΠ±Π½ΠΎΡΡΠΈ. ΠΠΎΠΏΠΎΠ»Π½Π΅Π½Π° Π°Π²ΡΠΎΡΡΠΊΠΈΠΌΠΈ ΠΏΡΠΈΠ·Π½Π°ΠΊΠ°ΠΌΠΈ Π²ΠΈΠ΄ΠΎΠ²Π°Ρ ΠΊΠ»Π°ΡΡΠΈΡΠΈΠΊΠ°ΡΠΈΡ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΠΊΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠΈΠΈ, ΠΏΡΠ°ΠΊΡΠΈΡΠ΅ΡΠΊΠΎΠ΅ ΠΏΡΠΈΠΌΠ΅Π½Π΅Π½ΠΈΠ΅ ΠΊΠΎΡΠΎΡΠΎΠΉ ΡΠΏΠΎΡΠΎΠ±ΡΡΠ²ΡΠ΅Ρ Π³Π»ΡΠ±ΠΈΠ½Π½ΠΎΠΌΡ ΠΏΠΎΠ½ΠΈΠΌΠ°Π½ΠΈΡ Π΄Π°Π½Π½ΠΎΠ³ΠΎ ΡΠ²Π»Π΅Π½ΠΈΡ Π²ΠΎ Π²ΡΠ΅ΠΉ Π΅Π³ΠΎ ΠΌΠ½ΠΎΠ³ΠΎΠ³ΡΠ°Π½Π½ΠΎΡΡΠΈ. Π Π°ΡΡΠΌΠΎΡΡΠ΅Π½ΠΈΠ΅ ΡΠΎΠ΄Π΅ΡΠΆΠ°Π½ΠΈΡ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΠΊΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠΈΠΈ ΡΡΠ±ΡΠ΅ΠΊΡΠΎΠ² Π Π€ Π² ΡΡΠ΅ΡΠ΅ ΡΠΈΠ½Π°Π½ΡΠΎΠ²ΠΎ-Π±ΡΠ΄ΠΆΠ΅ΡΠ½ΡΡ
ΠΎΡΠ½ΠΎΡΠ΅Π½ΠΈΠΉ Π΄Π°Π»ΠΎ Π²ΠΎΠ·ΠΌΠΎΠΆΠ½ΠΎΡΡΡ ΠΎΠΏΡΠ΅Π΄Π΅Π»ΠΈΡΡ, ΡΡΠΎ Π½Π°Π»ΠΎΠ³ΠΎΠ²Π°Ρ ΠΊΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠΈΡ ΠΌΠ΅ΠΆΠ΄Ρ ΡΠ΅Π³ΠΈΠΎΠ½Π°ΠΌΠΈ ΠΏΡΠΎΡΠ»Π° Π² ΡΠ²ΠΎΠ΅ΠΌ ΡΠ°Π·Π²ΠΈΡΠΈΠΈ Π½Π΅ΡΠΊΠΎΠ»ΡΠΊΠΎ ΡΡΠ°ΠΏΠΎΠ²β―β ΠΎΡ ΡΠ΅Π°Π»ΠΈΠ·Π°ΡΠΈΠΈ ΠΌΠ΅ΡΠΎΠ΄ΠΎΠΌ ΡΠΈΠ·ΠΈΡΠ΅ΡΠΊΠΎΠ³ΠΎ Π½Π°ΡΠΈΠ»ΠΈΡ Π΄ΠΎ Π³ΡΠ°ΠΌΠΎΡΠ½ΠΎΠ³ΠΎ ΠΈΡΠΏΠΎΠ»ΡΠ·ΠΎΠ²Π°Π½ΠΈΡ ΠΈΠ½ΡΡΡΡΠΌΠ΅Π½ΡΠΎΠ² ΡΠΈΡΠΊΠ°Π»ΡΠ½ΠΎΠΉ ΠΏΠΎΠ»ΠΈΡΠΈΠΊΠΈ. ΠΒ Ρ
ΠΎΠ΄Π΅ ΠΈΡΡΠ»Π΅Π΄ΠΎΠ²Π°Π½ΠΈΡ Π²ΡΡΠ²Π»Π΅Π½Ρ ΠΎΡΠ½ΠΎΠ²Π½ΡΠ΅ ΠΏΡΠ΅Π΄ΠΏΠΎΡΡΠ»ΠΊΠΈ ΡΠ°Π·Π²ΠΈΡΠΈΡ ΡΠ΅Π³ΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠΉ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΠΊΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠΈΠΈ Π² Π ΠΎΡΡΠΈΠΈ ΠΈ Π²ΡΠ΄Π΅Π»Π΅Π½Ρ ΠΌΠ΅ΡΠΎΠ΄Ρ ΠΈ ΠΌΠ΅ΡΡ Π³ΠΎΡΡΠ΄Π°ΡΡΡΠ²Π΅Π½Π½ΠΎΠ³ΠΎ ΡΠ΅Π³ΡΠ»ΠΈΡΠΎΠ²Π°Π½ΠΈΡ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΠΊΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠΈΠΈ ΠΌΠ΅ΠΆΠ΄Ρ ΡΡΠ±ΡΠ΅ΠΊΡΠ°ΠΌΠΈ Π Π€. ΠΠΎΠΊΠ°Π·Π°Π½Π° Π΄Π²ΠΎΠΉΡΡΠ²Π΅Π½Π½ΠΎΡΡΡ ΡΠ΅Π°Π»ΠΈΠ·Π°ΡΠΈΠΈ Π²Π½ΡΡΡΠ΅Π½Π½Π΅Π³ΠΎ ΠΏΠΎΡΠ΅Π½ΡΠΈΠ°Π»Π° ΡΠ΅Π³ΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠΉ ΠΊΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠΈΠΈ Π² ΡΡΠ΅ΡΠ΅ Π½Π°Π»ΠΎΠ³ΠΎΠΎΠ±Π»ΠΎΠΆΠ΅Π½ΠΈΡ ΠΏΠΎΡΡΠ΅Π΄ΡΡΠ²ΠΎΠΌ ΠΎΡΠ½ΠΎΠ²Π½ΡΡ
Π½Π°ΠΏΡΠ°Π²Π»Π΅Π½ΠΈΠΉ Π΅Π΅ ΠΊΠΎΠ½Π΅ΡΠ½ΠΎΠ³ΠΎ Π΄Π΅ΠΉΡΡΠ²ΠΈΡ ΡΠ΅ΡΠ΅Π· ΡΠΈΡΠΊΠ°Π»ΡΠ½ΡΡ ΠΈ ΡΠ΅Π³ΡΠ»ΠΈΡΡΡΡΡΡ ΡΡΠ½ΠΊΡΠΈΠΈ. Π Π°ΡΡΠΌΠΎΡΡΠ΅Π½ΠΈΠ΅ ΡΠΎΡΠΌ ΠΏΡΠΎΡΠ²Π»Π΅Π½ΠΈΡ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΠΊΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠΈΠΈ ΠΌΠ΅ΠΆΠ΄Ρ ΡΡΠ±ΡΠ΅ΠΊΡΠ°ΠΌΠΈ Π Π€ Π΄Π°Π»ΠΎ Π²ΠΎΠ·ΠΌΠΎΠΆΠ½ΠΎΡΡΡ Π²ΡΠ΄Π΅Π»ΠΈΡΡ ΠΏΡΠΈΠΎΡΠΈΡΠ΅ΡΡ Π² ΠΎΡΠ½ΠΎΡΠ΅Π½ΠΈΠΈ ΡΠ΅Π³ΠΈΠΎΠ½Π°Π»ΡΠ½ΡΡ
Π½Π°Π»ΠΎΠ³ΠΎΠ², ΠΊΠΎΡΠΎΡΡΠ΅ ΠΏΠΎΠ·Π²ΠΎΠ»ΡΡΡ ΠΎΠΊΠ°Π·ΡΠ²Π°ΡΡ Π²Π»ΠΈΡΠ½ΠΈΠ΅ Π½Π° ΠΊΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠ½ΡΠ΅ ΠΏΡΠ΅ΠΈΠΌΡΡΠ΅ΡΡΠ²Π° ΡΠ΅ΡΡΠΈΡΠΎΡΠΈΠΉ Ρ ΡΠ΅Π»ΡΡ ΠΏΡΠΈΠ²Π»Π΅ΡΠ΅Π½ΠΈΡ ΠΈΠ½Π²Π΅ΡΡΠΎΡΠΎΠ² Π² ΡΠ²ΠΎΠΈ ΡΠ΅Π³ΠΈΠΎΠ½Ρ. ΠΠ° ΠΎΡΠ½ΠΎΠ²Π΅ ΠΎΠ±Π·ΠΎΡΠ° Π½ΠΎΡΠΌΠ°ΡΠΈΠ²Π½ΠΎ-ΠΏΡΠ°Π²ΠΎΠ²ΡΡ
Π°ΠΊΡΠΎΠ² Π²ΡΠ΅Ρ
ΡΠ΅Π³ΠΈΠΎΠ½Π°Π»ΡΠ½ΡΡ
ΠΎΡΠ³Π°Π½ΠΎΠ² Π²Π»Π°ΡΡΠΈ ΡΠ΄Π΅Π»Π°Π½ Π²ΡΠ²ΠΎΠ΄ ΠΎ ΠΏΡΠΈΡΡΡΡΡΠ²ΠΈΠΈ Ρ ΡΡΠ±ΡΠ΅ΠΊΡΠΎΠ² Π Π€ ΡΠ°Π·Π»ΠΈΡΠ½ΡΡ
ΠΏΠΎΠ·ΠΈΡΠΈΠΉ ΠΏΠΎ Π²ΠΎΠΏΡΠΎΡΡ ΡΡΠ°ΡΡΠΈΡ Π² ΠΊΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠΈΠΈ Π² ΡΡΠ΅ΡΠ΅ Π½Π°Π»ΠΎΠ³ΠΎΠΎΠ±Π»ΠΎΠΆΠ΅Π½ΠΈΡ. Π ΡΠ°Π±ΠΎΡΠ΅ ΠΏΠΎΠΊΠ°Π·Π°Π½ΠΎ, ΡΡΠΎ Π½Π°ΠΈΠ±ΠΎΠ»Π΅Π΅ Π΄Π΅ΠΉΡΡΠ²Π΅Π½Π½ΡΠΌΠΈ ΠΈ Π΄ΠΎΡΡΡΠΏΠ½ΡΠΌΠΈ Π΄Π»Ρ ΡΠ΅Π³ΠΈΠΎΠ½ΠΎΠ² ΡΠΎΡΠΌΠ°ΠΌΠΈ ΠΏΡΠΈΠ²Π»Π΅ΡΠ΅Π½ΠΈΡ Π½Π°Π»ΠΎΠ³ΠΎΠΏΠ»Π°ΡΠ΅Π»ΡΡΠΈΠΊΠΎΠ² Π½Π° ΡΠ²ΠΎΡ ΡΠ΅ΡΡΠΈΡΠΎΡΠΈΡ ΡΠ²Π»ΡΡΡΡΡ ΡΡΡΠ°Π½ΠΎΠ²Π»Π΅Π½ΠΈΠ΅ Π΄ΠΎΠΏΠΎΠ»Π½ΠΈΡΠ΅Π»ΡΠ½ΡΡ
Π»ΡΠ³ΠΎΡ ΠΏΠΎ ΡΠ΅Π³ΠΈΠΎΠ½Π°Π»ΡΠ½ΡΠΌ Π½Π°Π»ΠΎΠ³Π°ΠΌ, Π΄ΠΈΡΡΠ΅ΡΠ΅Π½ΡΠΈΠ°ΡΠΈΡ ΡΡΠ°Π²ΠΊΠΈ ΠΏΠΎ Π½Π°Π»ΠΎΠ³Ρ Π½Π° ΠΏΡΠΈΠ±ΡΠ»Ρ (ΡΠ΅Π³ΠΈΠΎΠ½Π°Π»ΡΠ½ΠΎΠΉ ΡΠ°ΡΡΠΈ), Π±ΠΎΠ»ΡΡΠΈΠ½ΡΡΠ²ΠΎ ΡΠ΅Π³ΠΈΠΎΠ½ΠΎΠ² ΠΏΡΠΈ ΠΈΡΠΏΠΎΠ»ΡΠ·ΠΎΠ²Π°Π½ΠΈΠΈ ΠΈΠ½ΡΡΡΡΠΌΠ΅Π½ΡΠΎΠ² Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΠΊΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠΈΠΈ Π΄Π΅Π»Π°ΡΡ ΡΡΠ°Π²ΠΊΡ Π½Π° ΠΏΠΎΠ²ΡΡΠ΅Π½ΠΈΠ΅ ΠΈΠ½Π²Π΅ΡΡΠΈΡΠΈΠΎΠ½Π½ΠΎΠΉ ΠΏΡΠΈΠ²Π»Π΅ΠΊΠ°ΡΠ΅Π»ΡΠ½ΠΎΡΡΠΈ ΡΠ²ΠΎΠ΅ΠΉ ΡΠ΅ΡΡΠΈΡΠΎΡΠΈΠΈΠΡΠ½ΠΎΠ²Π½ΡΠ΅ ΠΏΠΎΠ»ΠΎΠΆΠ΅Π½ΠΈΡ1. ΠΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠΈΡ Π² ΡΡΠ΅ΡΠ΅ Π½Π°Π»ΠΎΠ³ΠΎΠΎΠ±Π»ΠΎΠΆΠ΅Π½ΠΈΡ ΡΡΠΎ ΠΏΡΠΎΡΠ΅ΡΡ ΡΠ΅Π³ΡΠ»ΠΈΡΠΎΠ²Π°Π½ΠΈΡ ΠΊΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠ½ΡΡ
ΠΏΡΠΈΠ²ΠΈΠ»Π΅Π³ΠΈΠΉ ΠΏΡΠΈ Π²Π·Π°ΠΈΠΌΠΎΠ΄Π΅ΠΉΡΡΠ²ΠΈΠΈ ΠΏΡΠ±Π»ΠΈΡΠ½ΠΎ-ΠΏΡΠ°Π²ΠΎΠ²ΡΡ
ΠΎΠ±ΡΠ°Π·ΠΎΠ²Π°Π½ΠΈΠΉ Π·Π° ΡΠ°ΡΠΏΡΠ΅Π΄Π΅Π»Π΅Π½ΠΈΠ΅ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ Π±Π°Π·Ρ Π·Π° ΡΡΠ΅Ρ ΠΏΡΠΈΠ²Π»Π΅ΡΠ΅Π½ΠΈΡ ΠΌΠΎΠ±ΠΈΠ»ΡΠ½ΡΡ
ΡΠ°ΠΊΡΠΎΡΠΎΠ² ΠΏΡΠΎΠΈΠ·Π²ΠΎΠ΄ΡΡΠ²Π° ΠΈ Π΄ΡΡΠ³ΠΈΡ
ΠΏΡΠ΅ΠΈΠΌΡΡΠ΅ΡΡΠ² Ρ ΡΠ΅Π»ΡΡ Π΄ΠΎΡΡΠΈΠΆΠ΅Π½ΠΈΡ ΠΈ ΡΠΎΡ
ΡΠ°Π½Π΅Π½ΠΈΡ ΡΡΡΠΎΠΉΡΠΈΠ²ΠΎΠΉ ΠΊΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠΎΡΠΏΠΎΡΠΎΠ±Π½ΠΎΡΡΠΈ2. ΠΠ»Π°ΡΡΠΈΡΠΈΠΊΠ°ΡΠΈΡ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΠΊΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠΈΠΈ ΡΠ»Π΅Π΄ΡΠ΅Ρ Π΄ΠΎΠΏΠΎΠ»Π½ΠΈΡΡΒ Π΄Π²ΡΠΌΡ ΠΏΡΠΈΠ·Π½Π°ΠΊΠ°ΠΌΠΈ β ΡΠ°Π·ΠΌΠ΅Ρ ΠΏΠ°ΡΠ°ΠΌΠ΅ΡΡΠΎΠ² ΠΊΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠΈΠΈΒ ΠΈ Π²Π΅ΠΊΡΠΎΡ Π΅Π΅ Π²ΠΎΠ·Π΄Π΅ΠΉΡΡΠ²ΠΈΡ3. ΠΠ΅ΡΡΠΈΠΊΠ°Π»ΡΠ½Π°Ρ ΠΊΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠΈΡΒ ΠΏΡΡΠ΅ΠΌ ΠΏΡΠ΅Π΄ΠΎΡΡΠ°Π²Π»Π΅Π½ΠΈΠ΅ Π»ΡΠ³ΠΎΡ ΠΏΠΎ Π½Π°Π»ΠΎΠ³Π°ΠΌ Π½Π° ΡΠΎΠ²ΡΠ΅ΠΌΠ΅Π½Π½ΠΎΠΌ ΡΡΠ°ΠΏΠ΅ Π² Π ΠΎΡΡΠΈΠΉΡΠΊΠΎΠΉ Π€Π΅Π΄Π΅ΡΠ°ΡΠΈΠΈ ΠΈΠΌΠ΅Π΅Ρ ΠΎΠ±ΡΠ΅ΠΊΡΠΈΠ²Π½ΡΠ΅ ΠΎΠ³ΡΠ°Π½ΠΈΡΠ΅Π½ΠΈΡ4. Π£ ΡΡΠ±ΡΠ΅ΠΊΡΠΎΠ² Π ΠΎΡΡΠΈΠΉΡΠΊΠΎΠΉ Π€Π΅Π΄Π΅ΡΠ°ΡΠΈΠΈ Π½Π°Π±Π»ΡΠ΄Π°ΡΡΡΡ ΡΠ°Π·Π»ΠΈΡΠ½ΡΠ΅ ΡΠ°ΠΊΡΠΈΠΊΠΈ ΡΡΠ°ΡΡΠΈΡ Π² Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΠΊΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠΈΠΈ, ΠΏΡΠΈ ΡΡΠΎΠΌ Π±ΠΎΠ»ΡΡΠΈΠ½ΡΡΠ²ΠΎ ΡΠ΅Π³ΠΈΠΎΠ½ΠΎΠ² Π΄Π΅Π»Π°ΡΡ ΡΡΠ°Π²ΠΊΡ Π½Π° Π³ΠΎΡΠΈΠ·ΠΎΠ½ΡΠ°Π»ΡΠ½ΡΡ ΠΊΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠΈΡΒ Ρ ΠΏΠΎΠΌΠΎΡΡΡ ΠΌΠ΅Ρ, ΠΏΠΎΠ΄Π΄Π΅ΡΠΆΠΈΠ²Π°ΡΡΠΈΠ΅ ΠΈΠ½Π²Π΅ΡΡΠΈΡΠΈΠΎΠ½Π½ΡΡ Π΄Π΅ΡΡΠ΅Π»ΡΠ½ΠΎΡΡΡ Π½Π° ΡΠ²ΠΎΠ΅ΠΉ ΡΠ΅ΡΡΠΈΡΠΎΡΠΈΠΈΠΠ»Ρ ΡΠΈΡΠΈΡΠΎΠ²Π°Π½ΠΈΡ Π’ΡΠΎΡΠ½ΡΠΊΠ°Ρ Π. Π. ΠΠΎΠ½ΠΊΡΡΠ΅Π½ΡΠΈΡ Π² ΡΡΠ΅ΡΠ΅ Π½Π°Π»ΠΎΠ³ΠΎΠΎΠ±Π»ΠΎΠΆΠ΅Π½ΠΈΡ ΠΈ ΡΠΎΡΠΌΡ Π΅Π΅ ΠΏΡΠΎΡΠ²Π»Π΅Π½ΠΈΡ ΠΌΠ΅ΠΆΠ΄Ρ ΡΡΠ±ΡΠ΅ΠΊΡΠ°ΠΌΠΈ Π ΠΎΡΡΠΈΠΉΡΠΊΠΎΠΉ Π€Π΅Π΄Π΅ΡΠ°ΡΠΈΠΈ / Π. Π. Π’ΡΠΎΡΠ½ΡΠΊΠ°Ρ // Journal of Tax Reform. β 2017. β Π’. 3, β 3. β Π‘. 182β198. β DOI: http://dx.doi.org/10.15826/jtr.2017.3.3.039Β Β ΠΠ½ΡΠΎΡΠΌΠ°ΡΠΈΡ ΠΎ ΡΡΠ°ΡΡΠ΅ ΠΠ°ΡΠ° ΠΏΠΎΡΡΡΠΏΠ»Π΅Π½ΠΈΡ 1 ΠΎΠΊΡΡΠ±ΡΡ 2017 Π³.; Π΄Π°ΡΠ° ΠΏΡΠΈΠ½ΡΡΠΈΡ ΠΊ ΠΏΠ΅ΡΠ°ΡΠΈ 13 Π½ΠΎΡΠ±ΡΡ 2017 Π³
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