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The resort tax is supposed to become a development instrument for the tourist infrastructure. The main idea of the article is to prove that this assumption doesn’t agree either with the experiences of foreign countries or the Russian actual situation. The idea ...

One of the problems of tax policy of the Russian Federation is the relation between the tax system and tax-related budget settlement. There are several traditional sources of tax reimbursement: revenue, expenses, financial result (pre-tax profit, taxable profit, retained earnings)....

This article considers the topical issue of introduction of criminal liability of legal entities for tax crimes in Russia. The authors analyse criminal liability of legal entities for tax evasion according to the US legislation. 1. Успенский А. В. Уголовная ответственность за уклонение от уплаты ...

In this work, I address the problems of inventorying the semantic metalanguage used in cognitive analysis to describe the meaning and collocation characteristics of object names. I establish correlations between elements of the semantic metalanguage to explain the meanings of linguistic units and speech sections in E. V. Rakhilina’s monograph Cognitive Analysis of Object Names (Semantics and Collocations) (Rakhilina 2010). I focus on the units of the semantic metalanguage, i. e. words and phrases...

This article addresses government support for education through tax benefits in Russia and some other countries. The author considers the issues of using tax benefits by the subjects of educational relations. It is concluded that it is possible to adopt the international experience in improving the legal regulation ...

... Вопросы экономики. 2010. №   2. С . 103—116. 7.  Devereux M., Griffith R. The Taxation of Discrete Investment Choices // Work­ing Paper 98/16 / Institute for Fiscal Studies, 1998. 8.  Devereux M., Griffith R. Evaluating tax policy for location decisions // Interna­tional Tax and Public Finance. 2003. №   10. P. 107—126. 9.  Elshner C., Vanborren W. Corporate effective tax rates in an enlarged European Union // Taxation papers / European Communities, 2009. 10....

This article addresses the choice between long- and short-lived equipment. The author considers the impact of taxation on this choice. The main choice parameters and the comparative effect of taxation are identified. 1. Брейли Р., Майерс С. Принципы корпоративных финансов / пер. с англ. М., 2004. 2. Губанов Р. С. Теория аннуитетных потоков как основа практики эффективных финансовых расчетов // Финансовый менеджмент. 2014. № 5. С. 11—21. 3. Тарануха Ю. В. Конкурентное поведение фирмы в условиях...

... закон к 1 декабря. URL: http:// top.rbc.ru/rbcfreenews/5461e145cbb20f5ace275bc6 (дата обращения: 05.12.2014). 5. OECD releases full version of global standard for automatic exchange of in-formation. URL: http://www.oecd.org/tax/oecd-releases-full-version-of-global-standard- for-automatic-exchange-of-information. htm (дата обращения: 22.01.2014). 6. Офшоры российских бизнесменов на 120 млрд долларов могут амнистировать....

This article considers the features of the regime of taxation of educational organizations in view of the latest changes to the tax law; the author analyses major issues pertaining to specific tax exemptions granted to organizations, pays attention to legal disputes relating to the application of the tax law, and comes to a conclusion about the current need to optimize the taxation ...

The article deals with the questions of the current legislative budget process of local autonomies in the Russian Federation and Italy. The current budget process of an Italian autonomy is characterized by the growing role of municipal taxes and overall decline in public transfers. In the Russian Federation, municipal budgets depend crucially on the mechanism of federal and municipal tax redistribution at this stage of municipal reform. The author comes to the conclusion that legal ...

... постановлением Правительства Калининград­ской области от 13 февраля 2007 г . №   57) (с изм. от 22 октября 2008 г .). URL: http://www.gov39.ru 6.  Bennet R. Local Business Taxes: Theory and Practice // Oxford Review of Eco­nomic Policy. 1987. V. 3, № 2. P. 61. 7.  Pohoryles S. Introduction to Rural Planning and Development. Jerusalem , 1985. 8.  Schoser F. Local Business Taxes in Britain and Germany : the Views ...

This article addresses the physical, biogeochemical and physiological factors in the framework of marine invertebrate biodiversity problem. The comparison of the biodiversity indicators of fossils and modern organisms is considered as the crucial method of the reconstruction of alterations in populations and ecosystems. 1. Блажчишин А.   И. Палеогеография и эволюция позднечетвертичного осад­конакопления в Балтийском море. Калининград, 1998. 2. Буко А. Эволюция и темпы вымирания. М., 1979. 3....

... Policy, 11(2), pp. 259-286. https://doi.org/10.1017/S0265052500004519 Nagel, T., 1975. Libertarianism Without Foundations. The Yale Law Journal, 85(1), pp. 136-149. https://doi.org/10.2307/795521 Nagel, T. and Murphy, L., 2004. The Myth of Ownership: Taxes and Justice. Oxford: Oxford University Press. https://doi.org/10.1093/0195150163.001.0001 Narveson, J., 2013. Libertarianism. In: H. LaFollette and I. Persson, eds. 2013. The Blackwell Guide to Ethical Theory. Hoboken: Blackwell, pp. 373-393. Nozick,...

The article is devoted to the polemic with Alexander Kravchenko regarding his thesis that the way out of the protracted crisis in linguistics is to use a systemic approach to linguistic semiosis as biological adaptation. The author argues that linguistics is not in a state of crisis but rather in a state of stagnation. Overcoming it presupposes an intensive methodological search that infinitely expands the horizons of permissible views rather than the use of a sys­tem approach that is inadequate...

The article explores linguistic phenomena as a form of manifestation of the magic func­tion. Systemic classifications, taxonomies, and linear phenomena such as euphemization and performativity reflect the beliefs and socio-spiritual functions of societies. This set of linguistic forms and means is determined by the existing religious beliefs. The article studies the foun­dation of beliefs in the form of elementary "primary performatives". They cannot be denied from the standpoint of logic...

An unrecognised copy (1665) in Kant’s private library of Michael Piccart’s Isagoge (1605), an introduction to the system of Aristotelian philosophy together with Kant’s own remarks on this author (Refl 4160, AA 17, p. 439) can be established as an original source for the Kantian ‘ideosphere’. First, I point out contexts and consequences of Piccart’s Altdorfian Aristotelianism, in contrast to the Königsbergian Aristotelianism (emphasised by Tonelli’s research). To further check the quality of Piccart...

The article analyzes the problem of determining readiness for mediation as a professional activity in the works of Russian and international researchers, in view of the growing popularity of this social and humanitarian practice both in Russia and all over the world. The author shows the differences in the interpretation of readiness for activity as well as in the requirements for training mediators in Russia, the United Kingdom and the USA. The researcher states the need for a humanist outlook and...

This article examines certain issues relating to the calculation of large and especially large amounts of unpaid taxes. It is noted that the Plenum of the Supreme Court is expected to amend current Decision No. 64 of 28.12.2006 ‘On the practices of courts applying criminal legislation on liability for tax crimes’. It is also stressed that, despite the existing ...

... that the Plenary Session of the Supreme Court should clarify these issues through introducing amendments to the existing Resolution No. 64 of December 28, 2006 "On the practice of court application of criminal legislation concerning liability for tax crimes". 1. Статистические сведения о состоянии преступности по субъектам Российской Федерации за январь — февраль 2014 // МВД РФ, ФКУ «Главный ...

... 420-FZ of December 7, 2011 ‘On the Amendments to the Criminal Code of the Russian Federation and Certain Legislative Acts of the Russian Federation’. It is noted that the effectiveness of rules pertaining to the exemption from criminal liability for tax offenses largely depends on the phrasing of the relevant articles of the Criminal Code. 1. Казаков Е. С. Комментарий к федеральному закону от 07.12.2011 № 420-ФЗ «О внесении изменений ...

This article deals with the system of taxes paid by the residents of special economic zones, tax benefits provided to the residents, and the application of special rules and tax payments procedures in special economic zones on the territory of Russia. The author pays attention to the imperfections ...

The paper presents the results of a study on species composition of diatom assemblages in a sediment core from the southwestern part of the Curonian Lagoon. There have been identified 56 species and intraspecific taxa, which belong to 35 genera. The species of Actinocyclus, Aulacoseira, Fragilariforma and Staurosira were recorded as dominant taxa in the bottom sediment samples. The studied sediments contain a large number of species, which demonstrate optimal development at a high pH value. Most...

New records of six Aspicilia s. l. species (Megasporaceae, lichenized Ascomycetes): Aspicilia aquatica (Fr.) Körb., Aspicilia dudinensis (H. Magn.) Oxner, Aspicilia intermutans (Nyl.) Arnold, Aspicilia verrucigera Hue, Sagedia zonata Ach. and Circinaria esculenta (Pall.) Sohrabi in the Urals are presented. The diagnostic features and ecological characteristics of the species are discussed. 1. Определитель лишайников СССР. Вып. 1 / под ред. И. И. Абрамова, М. Ф. Макаревич. Л., 1971. 2. Paukov A...

... Zakon LR ot 01.03.1995 (red. ot 29.12.2011) — redakcija v sile s 01.01.2012 «O podohodnom naloge s predprijatij» [Law of the Republic of Lithuania on 03.01.1995 (as amended on 29.12.2011) — version in force from 01.01.2012 «On Corporate Income Tax.»], available at: http://www. baltikon.lv/uploaded_files/z_pnp-2012ru. pdf (accessed 11 February 2013). 2. Zakon LR «O naloge na nedvizhimost'« [Law of the Republic of Lithuania «On Real Estate Tax»], 1997, no. 13. 3. Latvija horosho zarabatyvaet ...

This research was conducted in the framework of cultural geography — a relatively recent field of geography. This article considers the problems of geographical study of cultural landscapes of the North-West Russia, which includes Saint Petersburg, the Leningrad, Novgorod, Pskov, and Kaliningrad regions. This article sets out to develop and test the methodology for historical and cultural zoning at the mesogeographical level. The research and practical significance of the work lies in the identification...

... defined using typological and historical-comparative methods based on the records of the Warmian Episcopate. The records document land grants to a total of 190 locators, the majority of whom fall into two groups: those obligated to provide service and pay taxes, and those exempt from service but required to pay dues. Representatives of both groups had the right to build mills and taverns on their lands and were also responsible for allocating plots for the construction of parish churches. Their jurisdiction ...

... chronological framework of 1242—1370, were universally applicable. A total of 308 persons of different property status, duties and juridical status enjoyed these rights. Most of them, 213 individuals, were lieges obligated to serve in the military, pay taxes or do both. Another 95 persons were lokatoren required to organise settlements on the plots granted by the Order or the Church. The fishing right was regulated by permitting the use of tools (hooks, gigs, fishing rods, waders and nets, except the ...

The article is dedicated to summarizing the results of the inventory of the plant collection at the Botanical Garden of the Immanuel Kant Baltic Federal University (IKBFU). Over the past 20 years, the taxonomic composition has nearly doubled. New collection sections have been created (for fruit plants, magnolias, lilacs, rhododendrons, medicinal plants, and others), and the reconstruction of the greenhouse collection has significantly enriched the assortment of tropical, subtropical, and arid plants...

This article is dedicated to the study of lichen biota as part of the research and conservation of biodiversity in the Kaliningrad region. Biological studies of little-known territories are a crucial component of the ecologically oriented development of the Kaliningrad region, especially for areas with heavily transformed landscapes. Expanding the understanding of the diversity and distribution of lichens plays an important role in nature conservation and supporting the biodiversity of the Kaliningrad...

Kant’s metaphilosophy has three main parts: (1) an essentialist project (“What is philosophy?”); (2) a methodological project (“How do we do philosophy?”); and (3) a taxonomic project (“What are the different parts of philosophy, and how are they related?”). This paper focuses on the third project. In particular, it explores one of the most intriguing yet puzzling aspects of Kant’s philosophy, viz. the relationship between what Kant calls ‘pure’ philosophy vs. ‘applied’, ‘empirical’ or what we can...