المؤلفون: Gromov, Vladimir, Milogolov, Nikolai

مصطلحات موضوعية: Economics

الوصف: ince 2021 the Russian tax policy relies on greater use of progressive taxation in order to mitigate income inequality. In fact, personal income tax scale has been reformed; however, this measure is not enough to solve the problem because of disparities between rich and poor to be origin from wealth inequality to a large extent. So, there is a need to employ non-standard, innovative approach based on a reform of property taxation, such as the introduction of a wealth tax. The need to mitigate inequality determines the relevance of the topic, while the approach to its development determines its scientific novelty. The authors set the goal of increasing the fairness of taxation by shifting fiscal burden to wealth instead of income or luxury itself, with regard to Russian-specific environments. The goal incorporates, among other things, such objectives as analyzing the peculiarities of the Russian property taxation practice, identifying shortcomings in the design of taxes on movable and immovable property, summarizing the best foreign practice of wealth taxation and forming a list of constructive recommendations when using scientific methods of analysis, comparison, analogy, induction and deduction. Upon studying a wide range of information sources including statistical data, economic papers and relevant regulatory framework, it was concluded that property taxation contributes very little to personal income equalization and generally has weak effect on the Russian tax system progressivity; at the same time, the most promising scenario for solving the problem of inequality by tax means is to impose a wealth tax, which would be charged only on real estate, without affecting other assets such as bank deposits, securities, and vehicles. The recommendations refer to the applied part of the paper and are aimed at forming a tax reform procedure harmonized with the interests of taxpayers and adapted to the current real property tax design. The paper substantiates that at the initial stage of wealth taxation, priority should be given to the effectiveness of tax administration, which implies the continuity of many elements of the luxury tax in the wealth tax, including personal tax-free allowance at 300 million rubles and flat tax rate of 2%. However, tax base should be reformed and determined by the sum of cadastral values of individual immovable assets. Along with this, real property wealth tax is supposed to increase federal tax revenues (not municipal ones). The prospects of research in this field topic are related to the use of digital technologies in the administration of wealth tax that allow a reduction of compliance costs and preventing tax evasion.  

الوصول الحر: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0723848cd4887e0f96d28a9f1819447cTest

المؤلفون: Milogolov, Nikolai, Gromov, Vladimir

مصطلحات موضوعية: Public Administration, Economics, IT in administration, taxes collecting

الوصف: The use of digital technologies in tax administration is a promising way to develop the tax system itself and a necessary condition for the transition to a qualitatively new level of implementation of taxpayers' rights. By increasing the transparency of operations in the economy and reducing the cost of meeting the tax legislation requirements, digitalization brings strong advantages that make us to take a different look at the longstanding rules of calculating personal income tax. In this regard some significant issues of tax fairness and progressivity rise.

الوصول الحر: https://explore.openaire.eu/search/publication?articleId=doi_dedup___::082a9d1bd273ad5e8dbaf53d050157a8Test

المؤلفون: Gromov Vladimir F, E. V. Bune, Teleshov Eduard N

المصدر: Russian Chemical Reviews. 63:507-517

مصطلحات موضوعية: Hydrophobic effect, Solvent, chemistry.chemical_classification, chemistry.chemical_compound, Monomer, Aqueous solution, Chain propagation, Reaction rate constant, chemistry, Polymerization, Polymer chemistry, General Chemistry, Polymer

الوصف: The results of studies on the influence of the nature of the solvent on the kinetics of the radical polymerisation of water-soluble monomers are surveyed. It is noted that the rate of the process and the chain propagation rate constant in the polymerisation of monomers of this kind change sharply on passing from organic solvents to aqueous solutions. Comparative analysis of the kinetic data and the results of spectroscopic and viscometric studies made it possible to put forward a mechanism for the polymerisation of water-soluble monomers in various solvents. A distinctive feature of the polymerisation of water-soluble monomers is the hydrophobic interactions arising in aqueous solutions of the polymers and leading to a sharp difference between the kinetic parameters of the polymerisation of monomers of this class in water and organic solvents. The bibliography includes 76 references.

الوصول الحر: https://explore.openaire.eu/search/publication?articleId=doi_________::d05f42800cdcbca5a725d835d5842e90Test
https://doi.org/10.1070/rc1994v063n06abeh000101Test

المؤلفون: Gromov Vladimir F, P.M. Khomikovskii

المصدر: Russian Chemical Reviews. 48:1040-1054

مصطلحات موضوعية: Reaction rate, Solvent, chemistry.chemical_compound, Chain propagation, Monomer, chemistry, Polymerization, Aqueous medium, Polymer chemistry, Polar, General Chemistry

الوصف: The influence of the solvent on the rate of radical polymerisation and copolymerisation, observed and investigated in the last ten years and caused mainly by a change in the rate of the elementary chain propagation reaction, is discussed. The published data on the polymerisation and copolymerisation of a number of monomers in solvents of different types are surveyed. Attention is drawn to the fact that the greatest effects are observed for polar monomers, particularly for water-soluble monomers in an aqueous medium. The causes of the change in the overall rate of reaction, the constants kp, and the copolymerisation constants for different monomers are examined. The bibliography includes 104 references.

الوصول الحر: https://explore.openaire.eu/search/publication?articleId=doi_________::9ac3ca1794270a634f2ee6b727e426d7Test
https://doi.org/10.1070/rc1979v048n11abeh002428Test