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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 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 ...

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 ...

The widespread use of artificial intelligence technologies, data analysis, and their positioning as the foundation for the development of the future economy significantly increases the demand for certain specialists. In this context, it is essential to focus on the methodology for teaching data analysis in universities. The aim of this article is to develop the basis of a taxonomy for creating practical data analysis tasks and to test its applicability. The author examines the main taxonomies of...

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 ...

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 ...

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...

... 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....

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 ...

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 focuses on the issues of asymmetric regional development in Russia, which manifests itself in the considerable disparity between the productivity of regional economies. The research on the correlation between gross regional product and per capita taxable capacity in the constituents of RF conducted in 2000 and 2007 revealed the disproportions of both objective economic parameters and redistribution relations in the framework of interbudget relations system. The analysis conducted allows...

This article presents the first attempt to study lichens in 6 state protected parks in memorial country estates of the Pskov region. The authors distinguished 111 lichen species, among which 7 were proved to be rare and 4 – new to the Pskov region, and performed taxonomic analysis and the analysis of lichen life forms. Special attention was paid to the epyphite group predominant in the parks. 1. Выявление и обследование биологически ценных лесов на Северо-Западе Европейской части России / отв...

This article focuses on the lichens of the “Mikhailovskoye” A. S. Pushkin historical-literary and natural-landscape memorial museum (the Pskov region). The authors compiled a list of 154 lichen species of 63 genera and carried out a taxonomic analysis as well as an analysis of lichen life forms. The article also considers the distribution of lichens by substrates. 3 species are protected at the national level, 14 are rare in the Baltic region, and 30 of the listed species are new for the memorial...

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...