The modern economy of Russia’s Baltic regions in the municipal context
... regions based on their economic development and the response of their economies to the crises of 2020 and 2022. Emphasis is placed on the possibilities of conducting such assessments by merging Rosstat statistics with publicly available accounting and tax reporting data from the Federal Tax Service. The contribution also assesses the role of small businesses in municipal economies and their effect on employment, income levels of the population, and business activities. It is shown that over the ten ...
Prospects of the resort tax in Russia
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 ...
Theoretical and methodological problems of tax-related budget set-tlement in the Russian Federation
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)....
Legal regulation of tax privileges for education educations and those involved in educational relations
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 ...
Liability of legal entities for tax crimes according to the Russian and US legislations
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 ...
Small towns of Latvia: disparities in regional and urban development
... development at a municipal and regional level.<6> Yet, the effect of fiscal policy on the economy is such that it complicates a balanced development of its real sector. Latvia’s monetary policy is attuned to the interests of international capital. The tax system does not seek to remedy disparities in regional development: tax concessions for businesses are industry-specific and pay little attention to the peculiarities of regional development [6]. In the Latgale special economic zone (the town of ...
Ontological taxonomy as a means to inventory the elements of the semantic metalanguage of cognitive analysis (based on E. V. Rakhilina’s monograph Cognitive Analysis of Object Names (Semantics and Collocations))
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...
Land Use Policy and Land Management in Estonia
..., Lantanova, A. V., Rasskazova, A. A. 2012, Upravlenie zemel'nymi resursami [Land Management], Guidelines for the study of the discipline, Ekaterinburg. (In Russ.)
15. Law of the Republic of Estonia on 06.05.1993 (ed. By 12.03. 2008) "On Land Tax", 2008, available at:
https://www.riigiteataja.ee/akt/13255586?leiaKehtiv
(accessed 10.05.2015).
16. Okunev, Ju. 2015, The tax system of the Baltic States — Latvia, Lithuania, Estonia, available at:
https://wealthoffshore.net/offshore-tax/tax-systems-of-baltic-
...
The legal regime of taxation of education organisations in the Russian Federation
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 ...
Taxation of Special Economic Zone Residents in Russia: Legal Issues
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 ...
Urgent issues of creating a system of legal regulation of Russian economy’s deoffshorisation
... 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 institutional aspects of the discrete investment choice at a regional level (through the example of the SEZ in the Kaliningrad region)
... 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....
Municipal Tax Autonomy under Conditions of Budget Federalism: Reform Experience in Italy and Russia
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 ...
The geopolitical effect of the maritime factor on the spatial development of post-Soviet Russia: the Baltic case
The article explores the impact of geopolitical processes on the spatial organisation of society, a matter that has gained increasing importance in Russia. It focuses on the utilization of the World Ocean and its coastlines for resource extraction, logistics, military-strategic purposes, and settlement. Methodologically, this study combines modern socio-geographical approaches emphasising the role of the maritime factor in spatial development with classical geopolitical ideologemes drawing a line...
Country Competitiveness: an Empirical Study
... Industrial, no. 42, p. 205—206.
3. Blonigen, B. A., Davies, R. B. 2004, Asymmetric FDI and Tax-Treaty Bargaining: Theory and Evidence, Journal of Public Economics, Vol. 88, no. 6, p. 1119—1148.
4. Blonigen, B. A., Davies, R. B. 2005, Do Bilateral Tax Treaties Promote Foreign Direct Investment? In: Hartigan, J. (ed.) Handbook of International Trade, Volume II: Economic and Legal Analysis of Laws and Institutions, p. 526—546.
5. Davies, R. B., Ionascu, D., Kristjánsdóttir, H. 2008, Estimating ...
Problems of qualifying tax-related crimes based on the characteristics of the perpetrator
... 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 ...
Problems of classifying tax crimes by actus reus
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 ...
The problems of exemption from criminal liability for tax offences
... 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 ...
On potential role of regional authorities in managing formation an development of market infrastructure
...
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 ...
The geoecological factors of biodiversity in marine invertebrates
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...
Priorities for the development of manufacturing industries in the Kaliningrad region
... on data from index of production (percentage, value of the indicator for the year), EMISS, URL:
https://www.fedstat.ru/indicator/43047
(accessed 02.08.2023).
In 2006, a new law regulating the SEZ scheme was adopted to stimulate production through tax incentives rather than customs benefits. Although its effect was disrupted by the 2008 global economic crisis, sustainable production growth began as early as 2010, resulting in the establishment of new businesses supported by SEZ tax zones (Fig. ...
The adaptation of Russian regions’ economies to the rupture of relations with Europe: the case of Baltic Sea ports
... 100 types of federal, 33 types of regional and 7 types of municipal control procedures.
In addition, numerous measures have been taken to support certain sectors of the Russian economy.<8> For example:
— until July 30, 2027, the value added tax (VAT) on hotel accommodation services was zeroed out;
— a zero profit tax was established for national IT enterprises for 2022—2024 (which, according to estimates by the Ministry of Economic Development of the Russian Federation, will provide ...
Spatial structure and development of settlements in the Saint Petersburg agglomeration
This article explores the spatial structure and development of settlements comprising the Saint Petersburg agglomeration. Previous studies and database sources, which were never used before (the Federal Tax Service [FTS] database and SPARK-Interfax), are analysed to reveal factors in the economic development of metropolitan areas as well as to understand how settlements develop in Russia’s second-largest city agglomeration. The borders and composition ...
Dialektik als Logik des Scheins. Zu Kants Lektüre von Michael Piccarts Isagoge
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...
On the forms of manifestation of the magical function of language
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...
Who is the one who uses the human language? On Alexsander Kravchenko's article "Language and the Nature of Humanity")
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...
Species composition of diatom complexes (Bacillariophyta) in the holocene sediments in the Curonian lagoon
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...
The special economic zone in the Kaliningrad region: towards a more effective legal regime
... the factors reducing the region’s investment attractiveness. I outline the 2017 amendments to the federal law on the SEZ in the Kaliningrad region and provide recommendations for the development of regulation and enforcement. I stress the need for tax harmonisation and the introduction of special procedures for the payment of taxes on profits and properties by the SEZ residents.
Nilov K. N.
10.5922/2079-8555-2018-4-5
74-87
special economic zone, special legal regime, legal regime improvement,...
Readiness for mediation among the students with the degree in Humanities: a structural-functional model
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...
New discoveries of Aspicilia lichen in the Urals
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...
The lichens of state protected country estate parks in the Pskov region
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...
The lichens of the “Mikhailovskoye” A. S. Pushkin historical-literary and natural-landscape memorial museum (the Pskov region)
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...
On Economic Asymmetry in Russia
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 role of transit in the economy of Latvia
... 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 ...
Cultural and landscape zoning in the North- West Russia
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...
The border as a barrier and an incentive for the structural economic transformation of the Kaliningrad exclave
... to the WTO, and the concerns of producers from the country’s mainland regions. According to the new federal law on SEZ in the Kaliningrad region, which came into effect on 1 October 2006 (SEZ-2006), customs privileges were set to be replaced with tax benefits, starting from 2016. During this ten-year transition period, only SEZ-1996 residents registered before 1st April 2006 could continue to benefit from the old rules. Simultaneously, substantial efforts were undertaken to bolster energy security ...
Pure and Impure Philosophy in Kant’s Metaphilosophy
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’...
Introduction to ‘Kant and Metaphilosophy’
There is a growing interest in both Kant’s conception of philosophy and contemporary metaphilosophy, understood as philosophical inquiry into philosophy, its aims, purpose, subjects, structure, practice and methods. Kant has not contributed to metaphilosophy qua contemporary discipline, but his direct analyses of what philosophy is and how it is to be done can be identified with general subjects and problems constituting the research field of metaphilosophy. Several aspects of Kant’s conception...
Response of the Lithuanian municipalities to the First Wave of COVID-19
... municipalities adopted action plans to support residents and businesses. Although there are many measures the plans have in common, they differ in the context and scope of application. Municipalities are willing to grant exemptions from various fees and taxes. They have used innovative measures: Vilnius allowed the opening of outdoor cafes, the practice, which was observed by global media. According to the research findings, the actions of municipal authorities can be successful, as municipalities are ...
Efficiency analysis of seaports in Russia’s Baltic basin: performance evaluation
... Vysotsk ports can significantly increase their cargo turnover. Measures for achieving this include the construction of new berths and the enhancement of loading and unloading equipment.
6. In ports such as Ust-Luga, Saint Petersburg, and Primorsk, tax incentives could be introduced for ships that use environmentally friendly fuels. This initiative aims to stimulate the use of environmentally friendly vessels, which will help reduce the carbon footprint.
7. The installation of energy-saving technologies ...
From Kant to Frank: The Ethic of Duty and the Problem of Resistance to Evil in Russian Thought
One of the key ethical debates in Russian religious thought, initiated by Leo Tolstoy, concerned the question of nonresistance to evil by force. The purpose of this article is to assess the influence of Kant’s ethics and philosophy of religion on the course of this debate and to determine the place and significance of the arguments and considerations expressed on this issue by Semyon Frank in the early and late periods (1908 and 1940s) of his work. To this end I reconstruct the general course of...
The noun visilka: a semantic portrait and a system of multiple meanings (based on police search documentation of the second half of the 19th century)
... vzyskanii gosudarstvennoj podati [Decrees of the Tobolsk provincial government on the search for fugitive prisoners, on monetary penalties, on the recovery of folded recruitment money, on lost documents, in criminal cases, on the recovery of state taxes]. GBUTO «Gosudarstvennyj arhiv Tyumenskoj oblasti». F. I-3. Oр. 1. D. 62. L. 4 (In Russ.).
Ukazy Tobol'skogo gubernskogo pravleniya o rozyske beglyh, po ugolovnym delam, o denezhnyh vzyskaniyah, po voprosam deloproizvodstva, o prodazhe soli, ...
Spatial organisation of the new forms of e-grocery and ready-made food trade in a large Russian city
This work aims to identify fundamentally new features in the spatial organization of e-grocery and ready-made food trade in a Russian city, distinct from those typical of traditional food retail enterprises. Focusing on St Petersburg, the article describes the emergence of a completely different system of requirements imposed by new forms of online food retail in the space of a large Russian city, compared with traditional industries and retail organization methods. The spatial and temporal parameters...
Language and the nature of humanness. Invitation to a discussion
The article invites the reader to contemplate what impedes further development of language science which is currently in a state of stagnation. This crisis is caused by the inadequate methodology used in linguistic research. It defines the paradigm of so-called ‘normal’ science, which suppresses innovation. The dualistic philosophy of external realism continues to be the epistemological foundation of ‘normal’ linguistics, and neither mainstream cognitive science nor cognitive linguistics...
Special legal business regimes in the Kaliningrad region
... in the region using the legal preferences of the Special Economic Zone and the Special Administrative Region. The article examines the features of the applied special business regimes and periodization of their development. The author describes the tax benefits used by investors, subsidies for the development of the labor market, indicates the existing shortcomings and problems in the legal regulation of entrepreneurship. Proposals for developing the investment attractiveness of a special ...
New principles of resource distribution in the EU and their impact on the countries of the Baltic region
... great leap forward — but there still might be a crash landing, Foreign Policy, 07.08.2020, availalbe at:
https://foreignpolicy.com/2020/08/07/merkel-macron-eu-its-a-new-europe-if-you-can-keep-it/
(accessed 15.09.2020).
17. Lifshits, I. M. 2020, Tax on financial transactions as a possible tool for the development of integration into the EU, Sovremennaya Evropa, no. 5, p. 165—172. doi:
http://dx.doi.org/10.15211/soveurope52020165172
(in Russ.).
18. Blauberger, M., van Hüllen, V. 2021, Conditionality ...
Equipment of Prussian lieges in the State of Teutonic Order in the second half of the XIIIth — XIV centuries (on written sources)
... Prussians, who inhabited the South-East of Baltic region, into the social system of the State of Teutonic Order in the second half of the XIIIth—XIVth centuries was the distribution among them of land estates in exchange of military service and/or taxes. The military duties of Prussians involving defense of lands and participating in the campaigns against political rivals of Order raised the issue of the composition of their weapons which indicated either preserving or changing their current life-style,...
The concept of extreme necessity in the crime qualified by Article 199.2 of the Criminal Code of the Russian Federation
... possible ways to bridge them. The article notes the importance of making amendments to the Resolution of the Plenum of the Supreme Court of the Russian Federation No. 48 dated 26.11.2019 "On the practice of applying Legislation on Liability for Tax crimes by courts".
Tsirit O.A.
extreme necessity, concealment of funds, prevented harm, criminal liability
5-11
Plants of the genus Acer L. in the Kaliningrad regional dendroflora
The results are summed up on the introduction of 70 taxa of plants of the genus Acer L. in the Kaliningrad region (since 1922). The history of the introduction of plants in the collection fund of the region, taxonomic composition, distribution in various functional objects of landscaping, protected areas and forest phytocenoses of the region, seasonal rhythm of development has been studied; Biomorphological and ecotypic structures have been identified; an assessment of environmental plasticity and...
Migration attractiveness of the coastal zone of Russia’s North-West: local gradients
... markets and migration relationships in the regions of the Russian Arctic, MIR (Modernizatsiya. Innovatsii. Razvitie) [WORLD (Modernization. Innovation. Development)], vol. 6, no. 4—1, p. 213—222 (in Russ.).
32. Sukneva, S.A., Nikulkina, I.V. 2017, Tax Mechanisms of Economic Development and the Improvement of Migration Situation in the Russian Arctic, International Journal of Economics and Financial Issues, vol. 7, no. 1, p. 144—153.
33. Sokolova, F., Wooik, C. 2019, The Russian Arctic in the ...