983 research outputs found

    Seedling Development in Species of \u3ci\u3eChamaesyce\u3c/i\u3e (Euphorbiaceae) with Erect Growth Habits

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    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

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    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

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    <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

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    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

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    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

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    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

    ΠšΠΎΠ½ΠΊΡƒΡ€Π΅Π½Ρ†ΠΈΡ Π² сфСрС налогооблоТСния ΠΈ Ρ„ΠΎΡ€ΠΌΡ‹ Π΅Π΅ проявлСния ΠΌΠ΅ΠΆΠ΄Ρƒ ΡΡƒΠ±ΡŠΠ΅ΠΊΡ‚Π°ΠΌΠΈ Российской Π€Π΅Π΄Π΅Ρ€Π°Ρ†ΠΈΠΈ

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    The article considers competition in taxation as the condition for territories’ 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 competition’s 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 parameters’ 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. 182–198. DOI: http://dx.doi.org/10.15826/jtr.2017.3.3.039Β Β Article info Received October 1, 2017; accepted November 13, 2017Β Π’ ΡΡ‚Π°Ρ‚ΡŒΠ΅ Ρ€Π°ΡΡΠΌΠ°Ρ‚Ρ€ΠΈΠ²Π°ΡŽΡ‚ΡΡ конкурСнция Π² сфСрС налогооблоТСния ΠΊΠ°ΠΊ условиС развития Ρ‚Π΅Ρ€Ρ€ΠΈΡ‚ΠΎΡ€ΠΈΠΉ ΠΈ Ρ„ΠΎΡ€ΠΌΡ‹ Π΅Π΅ проявлСния ΠΌΠ΅ΠΆΠ΄Ρƒ Ρ€Π΅Π³ΠΈΠΎΠ½Π°ΠΌΠΈ. Π˜Π·ΡƒΡ‡Π΅Π½ΠΈΠ΅ тСорСтичСских аспСктов возникновСния Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΠΊΠΎΠ½ΠΊΡƒΡ€Π΅Π½Ρ†ΠΈΠΈ ΠΏΠΎΠ·Π²ΠΎΠ»ΠΈΠ»ΠΎ ΡΠ΄Π΅Π»Π°Ρ‚ΡŒ Π²Ρ‹Π²ΠΎΠ΄ ΠΎ Ρ‚ΠΎΠΌ, Ρ‡Ρ‚ΠΎ Π΅Π΅ Π±Π°Π·ΠΎΠΉ Π² ΠΏΠ΅Ρ€Π²ΡƒΡŽ ΠΎΡ‡Π΅Ρ€Π΅Π΄ΡŒ ΡΠ²Π»ΡΡŽΡ‚ΡΡ общСствСнныС ΠΎΡ‚Π½ΠΎΡˆΠ΅Π½ΠΈΡ. Π‘Ρ„ΠΎΡ€ΠΌΡƒΠ»ΠΈΡ€ΠΎΠ²Π°Π½ΠΎ авторскоС ΠΎΠΏΡ€Π΅Π΄Π΅Π»Π΅Π½ΠΈΠ΅ ΠΊΠΎΠ½ΠΊΡƒΡ€Π΅Π½Ρ†ΠΈΠΈ Π² сфСрС налогооблоТСния ΠΊΠ°ΠΊ процСсс рСгулирования ΠΊΠΎΠ½ΠΊΡƒΡ€Π΅Π½Ρ‚Π½Ρ‹Ρ… ΠΏΡ€ΠΈΠ²ΠΈΠ»Π΅Π³ΠΈΠΉ ΠΏΡ€ΠΈ взаимодСйствии ΠΏΡƒΠ±Π»ΠΈΡ‡Π½ΠΎ-ΠΏΡ€Π°Π²ΠΎΠ²Ρ‹Ρ… ΠΎΠ±Ρ€Π°Π·ΠΎΠ²Π°Π½ΠΈΠΉ Π·Π° распрСдСлСниС Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ Π±Π°Π·Ρ‹ Π·Π° счСт привлСчСния ΠΌΠΎΠ±ΠΈΠ»ΡŒΠ½Ρ‹Ρ… Ρ„Π°ΠΊΡ‚ΠΎΡ€ΠΎΠ² производства ΠΈ Π΄Ρ€ΡƒΠ³ΠΈΡ… прСимущСств с Ρ†Π΅Π»ΡŒΡŽ достиТСния ΠΈ сохранСния устойчивой конкурСнтоспособности. Π”ΠΎΠΏΠΎΠ»Π½Π΅Π½Π° авторскими ΠΏΡ€ΠΈΠ·Π½Π°ΠΊΠ°ΠΌΠΈ видовая классификация Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΠΊΠΎΠ½ΠΊΡƒΡ€Π΅Π½Ρ†ΠΈΠΈ, практичСскоС ΠΏΡ€ΠΈΠΌΠ΅Π½Π΅Π½ΠΈΠ΅ ΠΊΠΎΡ‚ΠΎΡ€ΠΎΠΉ способствуСт Π³Π»ΡƒΠ±ΠΈΠ½Π½ΠΎΠΌΡƒ пониманию Π΄Π°Π½Π½ΠΎΠ³ΠΎ явлСния Π²ΠΎ всСй Π΅Π³ΠΎ многогранности. РассмотрСниС содСрТания Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΠΊΠΎΠ½ΠΊΡƒΡ€Π΅Π½Ρ†ΠΈΠΈ ΡΡƒΠ±ΡŠΠ΅ΠΊΡ‚ΠΎΠ² Π Π€ Π² сфСрС финансово-Π±ΡŽΠ΄ΠΆΠ΅Ρ‚Π½Ρ‹Ρ… ΠΎΡ‚Π½ΠΎΡˆΠ΅Π½ΠΈΠΉ Π΄Π°Π»ΠΎ Π²ΠΎΠ·ΠΌΠΎΠΆΠ½ΠΎΡΡ‚ΡŒ ΠΎΠΏΡ€Π΅Π΄Π΅Π»ΠΈΡ‚ΡŒ, Ρ‡Ρ‚ΠΎ налоговая конкурСнция ΠΌΠ΅ΠΆΠ΄Ρƒ Ρ€Π΅Π³ΠΈΠΎΠ½Π°ΠΌΠΈ ΠΏΡ€ΠΎΡˆΠ»Π° Π² своСм Ρ€Π°Π·Π²ΠΈΡ‚ΠΈΠΈ нСсколько этапов — ΠΎΡ‚ Ρ€Π΅Π°Π»ΠΈΠ·Π°Ρ†ΠΈΠΈ ΠΌΠ΅Ρ‚ΠΎΠ΄ΠΎΠΌ физичСского насилия Π΄ΠΎ Π³Ρ€Π°ΠΌΠΎΡ‚Π½ΠΎΠ³ΠΎ использования инструмСнтов Ρ„ΠΈΡΠΊΠ°Π»ΡŒΠ½ΠΎΠΉ ΠΏΠΎΠ»ΠΈΡ‚ΠΈΠΊΠΈ. Π’Β Ρ…ΠΎΠ΄Π΅ исслСдования выявлСны основныС прСдпосылки развития Ρ€Π΅Π³ΠΈΠΎΠ½Π°Π»ΡŒΠ½ΠΎΠΉ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΠΊΠΎΠ½ΠΊΡƒΡ€Π΅Π½Ρ†ΠΈΠΈ Π² России ΠΈ Π²Ρ‹Π΄Π΅Π»Π΅Π½Ρ‹ ΠΌΠ΅Ρ‚ΠΎΠ΄Ρ‹ ΠΈ ΠΌΠ΅Ρ€Ρ‹ государствСнного рСгулирования Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΠΊΠΎΠ½ΠΊΡƒΡ€Π΅Π½Ρ†ΠΈΠΈ ΠΌΠ΅ΠΆΠ΄Ρƒ ΡΡƒΠ±ΡŠΠ΅ΠΊΡ‚Π°ΠΌΠΈ Π Π€. Показана Π΄Π²ΠΎΠΉΡΡ‚Π²Π΅Π½Π½ΠΎΡΡ‚ΡŒ Ρ€Π΅Π°Π»ΠΈΠ·Π°Ρ†ΠΈΠΈ Π²Π½ΡƒΡ‚Ρ€Π΅Π½Π½Π΅Π³ΠΎ ΠΏΠΎΡ‚Π΅Π½Ρ†ΠΈΠ°Π»Π° Ρ€Π΅Π³ΠΈΠΎΠ½Π°Π»ΡŒΠ½ΠΎΠΉ ΠΊΠΎΠ½ΠΊΡƒΡ€Π΅Π½Ρ†ΠΈΠΈ Π² сфСрС налогооблоТСния посрСдством основных Π½Π°ΠΏΡ€Π°Π²Π»Π΅Π½ΠΈΠΉ Π΅Π΅ ΠΊΠΎΠ½Π΅Ρ‡Π½ΠΎΠ³ΠΎ дСйствия Ρ‡Π΅Ρ€Π΅Π· Ρ„ΠΈΡΠΊΠ°Π»ΡŒΠ½ΡƒΡŽ ΠΈ Ρ€Π΅Π³ΡƒΠ»ΠΈΡ€ΡƒΡŽΡ‰ΡƒΡŽ Ρ„ΡƒΠ½ΠΊΡ†ΠΈΠΈ. РассмотрСниС Ρ„ΠΎΡ€ΠΌ проявлСния Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΠΊΠΎΠ½ΠΊΡƒΡ€Π΅Π½Ρ†ΠΈΠΈ ΠΌΠ΅ΠΆΠ΄Ρƒ ΡΡƒΠ±ΡŠΠ΅ΠΊΡ‚Π°ΠΌΠΈ Π Π€ Π΄Π°Π»ΠΎ Π²ΠΎΠ·ΠΌΠΎΠΆΠ½ΠΎΡΡ‚ΡŒ Π²Ρ‹Π΄Π΅Π»ΠΈΡ‚ΡŒ ΠΏΡ€ΠΈΠΎΡ€ΠΈΡ‚Π΅Ρ‚Ρ‹ Π² ΠΎΡ‚Π½ΠΎΡˆΠ΅Π½ΠΈΠΈ Ρ€Π΅Π³ΠΈΠΎΠ½Π°Π»ΡŒΠ½Ρ‹Ρ… Π½Π°Π»ΠΎΠ³ΠΎΠ², ΠΊΠΎΡ‚ΠΎΡ€Ρ‹Π΅ ΠΏΠΎΠ·Π²ΠΎΠ»ΡΡŽΡ‚ ΠΎΠΊΠ°Π·Ρ‹Π²Π°Ρ‚ΡŒ влияниС Π½Π° ΠΊΠΎΠ½ΠΊΡƒΡ€Π΅Π½Ρ‚Π½Ρ‹Π΅ прСимущСства Ρ‚Π΅Ρ€Ρ€ΠΈΡ‚ΠΎΡ€ΠΈΠΉ с Ρ†Π΅Π»ΡŒΡŽ привлСчСния инвСсторов Π² свои Ρ€Π΅Π³ΠΈΠΎΠ½Ρ‹. На основС ΠΎΠ±Π·ΠΎΡ€Π° Π½ΠΎΡ€ΠΌΠ°Ρ‚ΠΈΠ²Π½ΠΎ-ΠΏΡ€Π°Π²ΠΎΠ²Ρ‹Ρ… Π°ΠΊΡ‚ΠΎΠ² всСх Ρ€Π΅Π³ΠΈΠΎΠ½Π°Π»ΡŒΠ½Ρ‹Ρ… ΠΎΡ€Π³Π°Π½ΠΎΠ² власти сдСлан Π²Ρ‹Π²ΠΎΠ΄ ΠΎ присутствии Ρƒ ΡΡƒΠ±ΡŠΠ΅ΠΊΡ‚ΠΎΠ² Π Π€ Ρ€Π°Π·Π»ΠΈΡ‡Π½Ρ‹Ρ… ΠΏΠΎΠ·ΠΈΡ†ΠΈΠΉ ΠΏΠΎ вопросу участия Π² ΠΊΠΎΠ½ΠΊΡƒΡ€Π΅Π½Ρ†ΠΈΠΈ Π² сфСрС налогооблоТСния. Π’ Ρ€Π°Π±ΠΎΡ‚Π΅ ΠΏΠΎΠΊΠ°Π·Π°Π½ΠΎ, Ρ‡Ρ‚ΠΎ Π½Π°ΠΈΠ±ΠΎΠ»Π΅Π΅ дСйствСнными ΠΈ доступными для Ρ€Π΅Π³ΠΈΠΎΠ½ΠΎΠ² Ρ„ΠΎΡ€ΠΌΠ°ΠΌΠΈ привлСчСния Π½Π°Π»ΠΎΠ³ΠΎΠΏΠ»Π°Ρ‚Π΅Π»ΡŒΡ‰ΠΈΠΊΠΎΠ² Π½Π° свою Ρ‚Π΅Ρ€Ρ€ΠΈΡ‚ΠΎΡ€ΠΈΡŽ ΡΠ²Π»ΡΡŽΡ‚ΡΡ установлСниС Π΄ΠΎΠΏΠΎΠ»Π½ΠΈΡ‚Π΅Π»ΡŒΠ½Ρ‹Ρ… Π»ΡŒΠ³ΠΎΡ‚ ΠΏΠΎ Ρ€Π΅Π³ΠΈΠΎΠ½Π°Π»ΡŒΠ½Ρ‹ΠΌ Π½Π°Π»ΠΎΠ³Π°ΠΌ, диффСрСнциация ставки ΠΏΠΎ Π½Π°Π»ΠΎΠ³Ρƒ Π½Π° ΠΏΡ€ΠΈΠ±Ρ‹Π»ΡŒ (Ρ€Π΅Π³ΠΈΠΎΠ½Π°Π»ΡŒΠ½ΠΎΠΉ части), Π±ΠΎΠ»ΡŒΡˆΠΈΠ½ΡΡ‚Π²ΠΎ Ρ€Π΅Π³ΠΈΠΎΠ½ΠΎΠ² ΠΏΡ€ΠΈ использовании инструмСнтов Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΠΊΠΎΠ½ΠΊΡƒΡ€Π΅Π½Ρ†ΠΈΠΈ Π΄Π΅Π»Π°ΡŽΡ‚ ставку Π½Π° ΠΏΠΎΠ²Ρ‹ΡˆΠ΅Π½ΠΈΠ΅ инвСстиционной ΠΏΡ€ΠΈΠ²Π»Π΅ΠΊΠ°Ρ‚Π΅Π»ΡŒΠ½ΠΎΡΡ‚ΠΈ своСй Ρ‚Π΅Ρ€Ρ€ΠΈΡ‚ΠΎΡ€ΠΈΠΈΠžΡΠ½ΠΎΠ²Π½Ρ‹Π΅ полоТСния1. ΠšΠΎΠ½ΠΊΡƒΡ€Π΅Π½Ρ†ΠΈΡ Π² сфСрС налогооблоТСния это процСсс рСгулирования ΠΊΠΎΠ½ΠΊΡƒΡ€Π΅Π½Ρ‚Π½Ρ‹Ρ… ΠΏΡ€ΠΈΠ²ΠΈΠ»Π΅Π³ΠΈΠΉ ΠΏΡ€ΠΈ взаимодСйствии ΠΏΡƒΠ±Π»ΠΈΡ‡Π½ΠΎ-ΠΏΡ€Π°Π²ΠΎΠ²Ρ‹Ρ… ΠΎΠ±Ρ€Π°Π·ΠΎΠ²Π°Π½ΠΈΠΉ Π·Π° распрСдСлСниС Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ Π±Π°Π·Ρ‹ Π·Π° счСт привлСчСния ΠΌΠΎΠ±ΠΈΠ»ΡŒΠ½Ρ‹Ρ… Ρ„Π°ΠΊΡ‚ΠΎΡ€ΠΎΠ² производства ΠΈ Π΄Ρ€ΡƒΠ³ΠΈΡ… прСимущСств с Ρ†Π΅Π»ΡŒΡŽ достиТСния ΠΈ сохранСния устойчивой конкурСнтоспособности2. ΠšΠ»Π°ΡΡΠΈΡ„ΠΈΠΊΠ°Ρ†ΠΈΡŽ Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΠΊΠΎΠ½ΠΊΡƒΡ€Π΅Π½Ρ†ΠΈΠΈ слСдуСт Π΄ΠΎΠΏΠΎΠ»Π½ΠΈΡ‚ΡŒΒ  двумя ΠΏΡ€ΠΈΠ·Π½Π°ΠΊΠ°ΠΌΠΈ β€” Ρ€Π°Π·ΠΌΠ΅Ρ€ ΠΏΠ°Ρ€Π°ΠΌΠ΅Ρ‚Ρ€ΠΎΠ² ΠΊΠΎΠ½ΠΊΡƒΡ€Π΅Π½Ρ†ΠΈΠΈΒ  ΠΈ Π²Π΅ΠΊΡ‚ΠΎΡ€ Π΅Π΅ воздСйствия3. Π’Π΅Ρ€Ρ‚ΠΈΠΊΠ°Π»ΡŒΠ½Π°Ρ конкурСнция  ΠΏΡƒΡ‚Π΅ΠΌ прСдоставлСниС Π»ΡŒΠ³ΠΎΡ‚ ΠΏΠΎ Π½Π°Π»ΠΎΠ³Π°ΠΌ Π½Π° соврСмСнном этапС Π² Российской Π€Π΅Π΄Π΅Ρ€Π°Ρ†ΠΈΠΈ ΠΈΠΌΠ΅Π΅Ρ‚ ΠΎΠ±ΡŠΠ΅ΠΊΡ‚ΠΈΠ²Π½Ρ‹Π΅ ограничСния4. Π£ ΡΡƒΠ±ΡŠΠ΅ΠΊΡ‚ΠΎΠ² Российской Π€Π΅Π΄Π΅Ρ€Π°Ρ†ΠΈΠΈ Π½Π°Π±Π»ΡŽΠ΄Π°ΡŽΡ‚ΡΡ Ρ€Π°Π·Π»ΠΈΡ‡Π½Ρ‹Π΅ Ρ‚Π°ΠΊΡ‚ΠΈΠΊΠΈ участия Π² Π½Π°Π»ΠΎΠ³ΠΎΠ²ΠΎΠΉ ΠΊΠΎΠ½ΠΊΡƒΡ€Π΅Π½Ρ†ΠΈΠΈ, ΠΏΡ€ΠΈ этом Π±ΠΎΠ»ΡŒΡˆΠΈΠ½ΡΡ‚Π²ΠΎ Ρ€Π΅Π³ΠΈΠΎΠ½ΠΎΠ² Π΄Π΅Π»Π°ΡŽΡ‚ ставку Π½Π° Π³ΠΎΡ€ΠΈΠ·ΠΎΠ½Ρ‚Π°Π»ΡŒΠ½ΡƒΡŽ ΠΊΠΎΠ½ΠΊΡƒΡ€Π΅Π½Ρ†ΠΈΡŽΒ  с ΠΏΠΎΠΌΠΎΡ‰ΡŒΡŽ ΠΌΠ΅Ρ€, ΠΏΠΎΠ΄Π΄Π΅Ρ€ΠΆΠΈΠ²Π°ΡŽΡ‰ΠΈΠ΅ ΠΈΠ½Π²Π΅ΡΡ‚ΠΈΡ†ΠΈΠΎΠ½Π½ΡƒΡŽ Π΄Π΅ΡΡ‚Π΅Π»ΡŒΠ½ΠΎΡΡ‚ΡŒ Π½Π° своСй тСрриторииДля цитирования Вроянская М. А. ΠšΠΎΠ½ΠΊΡƒΡ€Π΅Π½Ρ†ΠΈΡ Π² сфСрС налогооблоТСния ΠΈ Ρ„ΠΎΡ€ΠΌΡ‹ Π΅Π΅ проявлСния ΠΌΠ΅ΠΆΠ΄Ρƒ ΡΡƒΠ±ΡŠΠ΅ΠΊΡ‚Π°ΠΌΠΈ Российской Π€Π΅Π΄Π΅Ρ€Π°Ρ†ΠΈΠΈ / М. А. Вроянская // Journal of Tax Reform. β€” 2017. β€” Π’. 3, β„– 3. β€” Π‘. 182–198. β€” DOI: http://dx.doi.org/10.15826/jtr.2017.3.3.039Β Β Π˜Π½Ρ„ΠΎΡ€ΠΌΠ°Ρ†ΠΈΡ ΠΎ ΡΡ‚Π°Ρ‚ΡŒΠ΅ Π”Π°Ρ‚Π° поступлСния 1 октября 2017 Π³.; Π΄Π°Ρ‚Π° принятия ΠΊ ΠΏΠ΅Ρ‡Π°Ρ‚ΠΈ 13 ноября 2017 Π³
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