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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 ...

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 ...

... 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 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 ...

... 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....

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 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...

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...

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...

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 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...

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...

... 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...

This study is driven by the growing importance of political rhetoric in international relations, where the linguistic tools employed by the speaker serve as instruments for strategically managing the perception of the audience. It also addresses the interplay between language and politics under conditions of global international tensions. The aim of this research is to identify and analyze the verbalization of communicative strategies within the foreign policy discourse of the President of the Russian...

Kant’s theory of enthusiasm has received relatively little attention in Kant studies. This is surprising in view of the fact that Kant was preoccupied with the theme of enthusiasm throughout his life. One of the reasons may be that for Kant enthusiasm is an affect. Therefore, it cannot be used to justify ethics. On closer examination, however, a more differentiated picture emerges. In addition to pathological enthusiasm, Kant recognises an aesthetically sublime enthusiasm, and in his reflections...

This research aims to present a coherent analysis of so-called “doctrinal hermeneutics” by examining notable passages from Religion within the Bounds of Bare Reason and the Critique of the Power of Judgment. It is first shown that doctrinal hermeneutics essentially relies on symbolic hypotyposis, which can be understood as thinking by analogy supplemented with a reference to intuition. Here, both an historical and a contemporary interpretation inform the reconstruction of what Kant understands by...

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 work is the result of methodological reflection related to the comprehension of more than two hundred years of experience accumulated since the secularization of linguistics, and the formation of a reasonable forecast regarding the near and medium-term development of linguistic science. The development of linguistics is determined by the dynamics of para­digms. In understanding the latter term, the author follows the tradition laid down by Kuhn, taking into account the nuances of its transfer...