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Correlation of the Tax Sovereignty of the State with Related Terms and Legal Concepts 国家税收主权与相关术语和法律概念的关系
Pub Date : 2023-12-20 DOI: 10.24158/pep.2023.12.25
Ilya R. Gusarov
The article is devoted to the study of the concept of “tax sovereignty” in its relationship with terms similar in meaning, such as tax jurisdiction, economic and fiscal sovereignty, tax legal capacity of the state. The in-creased intensity of the study of issues of state sovereignty and certain areas of its implementation determine the relevance and the need to accurately establish its content. This necessity is reinforced by the fact that in the legal literature there is often an identification of the concept under study with a number of terms that are close, but not equivalent in content. The author has prepared an overview of the doctrinal positions regarding the con-tent of each of the terms covered in the article. As a result of the comparative analysis, the author also conclud-ed that the incorrect use of the studied concepts is the result of insufficient knowledge of certain areas of the implementation of state sovereignty.
本文致力于研究 "税收主权 "概念与税收管辖权、经济和财政主权、国家税收法律能力等含义相似的术语之间的关系。对国家主权问题及其某些实施领域的研究日益深入,这决定了准确确定其内容的相关性和必要性。在法律文献中,经常会将所研究的概念与一些在内容上接近但不等同的术语相提并论,这一事实增强了上述必要性。作者对文章中涉及的每个术语的内涵的理论立场进行了概述。通过比较分析,作者还得出结论,对所研究概念的错误使用是对国家主权实施的某些领域缺乏足够了解的结果。
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引用次数: 0
Assessing Development Trends and Issues Production of Steel Pipes in the Russian Federation 评估俄罗斯联邦钢管生产的发展趋势和问题
Pub Date : 2023-12-20 DOI: 10.24158/pep.2023.12.11
L. F. Shaibakova, Alexander V. Kurdyumov, Natalia S. Gromova
The article analyzes the current state of global steel production and Russian production of steel pipes, hollow sections and pipe fittings. It is noted that Russia’s share in global steel production has declined and in 2023 it took the fifth place in the ranking of the largest producers. According to the methodology of the Federal Anti-monopoly Service, an assessment of the economic concentration of the Russian market was made, a conclu-sion was made about the moderation of its concentration, that is, a sufficiently high level of competition devel-opment. Five leading pipe manufacturing enterprises have been identified, including Seversky Pipe Plant JSC operating in the Sverdlovsk Region. The results of the assessment of its financial situation showed financial instability and a decrease in financial stability. Recommendations for improving the liquidity and solvency of this organization are proposed.
文章分析了全球钢铁生产现状以及俄罗斯钢管、空心型钢和管件的生产情况。文章指出,俄罗斯在全球钢铁生产中的份额有所下降,2023 年在最大生产国排名中位居第五。根据联邦反垄断局的方法,对俄罗斯市场的经济集中度进行了评估,得出了集中度适度的结论,即竞争发展水平足够高。确定了五家领先的钢管制造企业,其中包括在斯维尔德洛夫斯克地区运营的 Seversky 钢管厂股份公司。对其财务状况的评估结果表明,其财务状况不稳定,财务稳定性下降。提出了改善该企业流动性和偿债能力的建议。
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引用次数: 0
The Russia-China Agricultural Trade: A Comparative Advantages Analysis 俄中农业贸易:比较优势分析
Pub Date : 2023-12-20 DOI: 10.24158/pep.2023.12.16
Vasilii L. Erokhin
Agricultural trade between Russia and China has been growing at an unprecedented pace in recent years. The recently announced agreement on the supply of grain from Russia to China within the New Land Grain Corridor lays a solid foundation for long-term cooperation between the two countries in the agricultural sector. However, the persistent trade imbalances do not allow Russian and Chinese agricultural enterprises to unlock their com-petitive advantages and radically increase mutual trade turnover. The paper calculates the indicators of con-centration, diversification, and structural changes in foreign trade, as well as the Revealed Comparative Ad-vantages index for 29 categories of food and agricultural products traded between Russia and China. Based the 2000–2022 data, commodity items are identified where the comparative disadvantages of one country can be compensated by the comparative advantages of another, in particular, grains and oilseeds, fish and crusta-ceans, and processed vegetables and fruits. The findings of the study can be taken into account by the gov-ernment bodies and businesses of both countries when developing trade and economic cooperation programs.
近年来,俄中两国之间的农产品贸易以前所未有的速度增长。最近宣布的 "陆上粮食新通道 "俄罗斯对华粮食供应协议为两国在农业领域的长期合作奠定了坚实基础。然而,持续存在的贸易不平衡并没有让中俄两国的农业企业释放其竞争优势,从根本上提高相互贸易额。本文计算了对外贸易的集中化、多样化和结构变化指标,以及中俄之间 29 类食品和农产品贸易的显性比较优势指数。根据 2000-2022 年的数据,确定了一国的比较劣势可以被另一国的比较优势所弥补的商品种类,特别是谷物和油籽、鱼类和海洋生物以及加工蔬菜和水果。两国政府机构和企业在制定贸易和经济合作计划时,可参考研究结果。
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引用次数: 0
Possible Routes for Scotland to Independence after Britain’s Exit 英国退欧后苏格兰可能的独立之路
Pub Date : 2023-12-20 DOI: 10.24158/pep.2023.12.18
Inna A. Fadeeva
This article analyzes the interactions between Great Britain, Scotland and the European Union as a result of the emergence of a new status of their relationship as a result of Brexit. To conduct the study, the following meth-ods were used: analysis of scientific literature, results of public opinion polls, synthesis and logical generaliza-tion of conclusions, a systematic approach to formulate various options for a possible solution to the problem of Scottish independence. The results of a study of the relationship between the British and Scottish governments in the negotiation process are presented, with particular reference to the goals of Scottish institutions. The study of this case study of intergovernmental cooperation within one country was complemented by an analysis of the adopted model of decentralization in the light of the changes that follow from a systemic, socio-economic and political point of view from leaving the EU, taking into account the role of the UK. Possible directions for the development of Scottish independence are formulated, taking into account various points of view, social, eco-nomic and political factors influencing the above processes: receive an offer from the European Union on con-tinuity in order to remain in the union as a permanent member; hold a referendum on independence, for which the consent of Great Britain must be obtained; remain in the United Kingdom and develop the economy togeth-er without EU participation. It is shown that it is necessary to make possible decisions based on the justification of all possible consequences of each option.
本文分析了英国脱欧导致大不列颠、苏格兰和欧盟之间关系出现新状态后的互动关系。研究采用了以下方法:科学文献分析、民意调查结果、结论的综合与逻辑归纳、为苏格兰独立问题的可能解决方案制定各种备选方案的系统方法。本文介绍了对谈判过程中英国政府与苏格兰政府之间关系的研究结果,特别提到了苏格兰机构的目标。在对这一国家内部政府间合作案例进行研究的同时,还结合英国的作用,从制度、社会经济和政治的角度分析了脱离欧盟后所采取的权力下放模式。考虑到影响上述进程的各种观点、社会、生态经济和政治因素,提出了苏格兰独立发展的可能方向:接受欧盟关于连续性的提议,以便作为永久成员留在欧盟中;就独立问题举行全民公决,为此必须征得英国的同意;留在英国,在没有欧盟参与的情况下共同发展经济。这表明,有必要在对每种选择的所有可能后果进行论证的基础上做出可能的决定。
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引用次数: 0
Historical Background of Digital Impeachment in Social Media 社交媒体中数字弹劾的历史背景
Pub Date : 2023-12-20 DOI: 10.24158/pep.2023.12.2
S. Dolzhenko, Mikhail Yu. Ponomarenko
The objectives of this article are to examine the reasons that led to the digital impeachment of the US President Donald Trump on social media to determine the impact of account suspension on US technology platforms. The article analyses the causes and consequences of online aggression of government representatives to-wards competitors and the population. The paper explores the background of fake news emergence in the US President’s official accounts. The impact of account suspension on political communication via social media for politicians at all levels of government in the United States is evaluated. The study of a new public life phe-nomenon in the country, which is essentially an example of the digital form of impeachment for the head of state, allows making recommendations to avoid such situation through the development of the state in a new role of digital regulator in any other democratic country that uses social networks for public communication.
本文旨在研究导致美国总统唐纳德-特朗普在社交媒体上遭到数字弹劾的原因,以确定账户暂停对美国技术平台的影响。文章分析了政府代表对竞争对手和民众进行网络侵犯的原因和后果。文章探讨了美国总统官方账户出现假新闻的背景。评估了美国各级政府政治家通过社交媒体进行政治传播时账户被暂停的影响。通过对美国新的公共生活现象的研究--这基本上是弹劾国家元首的数字形式的一个例子--可以提出建议,通过在任何其他使用社交网络进行公共交流的民主国家发展国家在数字监管者中的新角色来避免这种情况。
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引用次数: 0
Cluster Analysis of the Arctic Settlements of Yakutia from the Perspective of the Resilience Concept 从复原力概念的角度对雅库特北极定居点进行聚类分析
Pub Date : 2023-12-20 DOI: 10.24158/pep.2023.12.9
I. Nikulkina, O. Gordyachkova, Elena V. Romanova
Shifting the focus from the anti-crisis agenda to the tasks of contributing to the achievement of national goals in the Arctic requires the development of new approaches to the implementation of state policy in these territories of the Russian Federation, taking into account modern trends: reconfiguring relations with the vector to the East and reorienting to the development of anchor settlements as geostrategic points of Russia. In modern realities, priorities have been set – the development of the Northern Sea Route and mineral resource centers, the im-plementation of economic and infrastructure projects, and the creation of a new Arctic economy. New ap-proaches are also required to “fine-tune” the tools to increase/ensure the sustainability of the economic sys-tems of strategically important Arctic regions. In this regard, an assessment of the socio-economic develop-ment of the municipal districts of the Arctic zone of the Republic of Sakha (Yakutia) using cluster analysis is given. In the article it is considered by the authors as an effective tool of “pre-planning” and one of the tools for selecting potential candidate settlements for inclusion in the list of strategic territories of the Arctic, which is es-pecially relevant in the light of the forthcoming development by the executive authorities of master plans for the development of reference settlements of the Arctic zone of Russia and comprehensive plans for socio-economic development until 2035.
要将重点从反危机议程转移到促进实现北极地区国家目标的任务上,就必须制定在俄罗斯联邦这些领土上执行国家政策的新方法,同时考虑到现代趋势:重新配置与东方矢量的关系,并调整方向以发展作为俄罗斯地缘战略要点的锚定定居点。在现代现实中,已经确定了优先事项--开发北方海路和矿产资源中心,实施经济和基础设施项目,以及创建新的北极经济。还需要新的方法来 "微调 "工具,以提高/确保具有重要战略意义的北极地区经济系统的可持续性。为此,文章采用聚类分析法对萨哈共和国(雅库特)北极地区各市辖区的社会经济发展情况进行了评估。在文章中,作者认为聚类分析是 "预先规划 "的有效工具,也是选择潜在候选居住区以列入北极战略领土名单的工具之一,这在行政部门即将制定俄罗斯北极地区参考居住区发展总体规划和 2035 年前社会经济发展综合规划的情况下尤为重要。
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引用次数: 0
Trends of Transformation of Industrial Product Markets in the Context of Modern Development: Transiological Paradigm 现代发展背景下的工业产品市场转型趋势:过渡范式
Pub Date : 2023-12-20 DOI: 10.24158/pep.2023.12.19
Natalia Yu. Yaroshevich
The modern development of the economy is taking place in the conditions of transformation of the established classical theoretical provisions. The principles and mechanisms of functioning of markets are changing signifi-cantly. Price instruments of market regulation are being replaced by deliberative coordination, interaction, knowledge exchange. The aim of the present article is the theoretical justification and construction of the tran-siological paradigm of industrial product markets. The methodology for studying the transformation of industrial product markets relies on the integration of paradigmatic and transiological approaches. Based on the identifi-cation of trends in the transformation of the basic parameters of the market of industrial products, the causes and consequences of the ongoing changes are determined and the definition of the industrial market as a hy-brid form of interaction aimed at the formation of a sustainable model of the production chain of technological innovation development is given. In the course of the research the model of the transiological paradigm of in-dustrial product markets is visualized, the following mechanisms of industrial market transformation are identi-fied: initiative, contractual, revolutionary. At the same time, the presented paradigm reflects the strategic mech-anism of industrial product markets development in a turbulent environment.
现代经济的发展是在既有经典理论规定发生转变的条件下进行的。市场运作的原则和机制正在发生重大变化。市场调节的价格手段正在被商议协调、互动和知识交流所取代。本文旨在从理论上论证和构建工业产品市场的跨时代范式。研究工业产品市场转型的方法论依赖于范式方法和转型学方法的整合。在确定工业产品市场基本参数转变趋势的基础上,确定了正在发生的变化的原因和后果,并将工业市场定义为一种旨在形成技术创新发展生产链可持续模式的hy-brid互动形式。在研究过程中,对工业产品市场的过渡范式模型进行了可视化,确定了工业市场转型的以下机制:主动性、契约性、革命性。同时,提出的范式反映了在动荡环境中工业产品市场发展的战略机制。
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引用次数: 0
Interpretive Distortion of the Past as a Way to Manipulate the Historical Consciousness of Modern Russian Youth 解释性歪曲过去是操纵现代俄罗斯青年历史意识的一种方式
Pub Date : 2023-12-20 DOI: 10.24158/pep.2023.12.4
E. M. Skvortsova, Maksim I. Kovyrzin
The article is devoted to the problem of manipulation of historical consciousness of modern Russian youth. The aim of the present study is to analyze the interpretive distortion of the past as a means of influencing the minds of the new generation of Russian citizens. The article analyses the historical prerequisites and directions of large-scale influence of the West on the historical consciousness of Russians. Its causes and forms leading to the destruction of the civic position of young people are analyzed. Conclusion dwells upon the fact that the con-structivist approach to understanding history and a set of technical manipulative tools that serve the designated paradigm are becoming the leading ones in this respect. The struggle against such attitudes today comes to the forefront in connection with the ideological war against Russia. The results of the work can be useful in scien-tific research and educational process in the field of Russian history, social philosophy, political science, soci-ology.
本文专门探讨了操纵现代俄罗斯青年历史意识的问题。本研究的目的是分析对过去的解释性歪曲是影响新一代俄罗斯公民思想的一种手段。文章分析了西方大规模影响俄罗斯人历史意识的历史前提和方向。文章分析了西方影响导致年轻人公民地位受损的原因和形式。结论强调了这样一个事实,即在理解历史方面的结构主义方法和一套为指定范式服务的技术操纵工具正在成为这方面的主导。今天,反对这种态度的斗争与针对俄罗斯的意识形态战争有关。该著作的成果有助于俄罗斯历史、社会哲学、政治学、社会学领域的科学研究和教育进程。
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引用次数: 0
Standardization of Resource-Saving Business Processes within the Framework of the Concept of the Best Available Technologies 在最佳可得技术概念框架内实现节约资源业务流程的标准化
Pub Date : 2023-12-20 DOI: 10.24158/pep.2023.12.14
N. Barsegyan
The relevance of the study is determined by the need to improve standard business models in the context of economic transformation and management systems, where non-traditional new types of managerial activity are becoming more important in connection with ensuring resource efficiency, one of which is the concept of the best available technologies. The aim of the study is to substantiate the role of BAT in ensuring resource conservation in the industrial sector, and the importance of standardization of business processes of BAT im-plementation. The combination of modern scientific approaches used in the study, in particular the use of methods for establishing cause-and-effect relationships, formalization, systematic and comparative analysis, generalization, formed the methodological basis of the study, and allowed to identify problems, patterns and directions for ensuring the implementation of the concept of the best available technologies. To achieve this goal, strategies for increasing the resource efficiency of industrial enterprises aimed at ensuring sustainable economic development are analyzed; theoretical approaches to determining the essence and role of BAT in ensuring resource conservation in the industrial sector. The significance of the development and implementa-tion of models and concepts of sustainable development of enterprises, including support for the creation of modern domestic equipment is substantiated. The stages of standardization of business management pro-cesses within the framework of the BAT concept are defined, providing a resource-saving strategy by reducing costs and the share of fuel and energy resources and raw materials in the cost of production. It is concluded that the creation and introduction of new technologies and innovative materials for the domestic industry is a necessary condition for the transition from traditional production models to resource-saving production sys-tems, which will contribute to the development of scientific and technological progress and increase the effi-ciency of resource-environmental measures.
在经济转型和管理系统中,非传统的新型管理活动在确保资源效率方面变得越来越重要,其中之一就是最佳可得技术的概念。本研究的目的是证实最佳可得技术在确保工业部门节约资源方面的作用,以及最佳可得技术实施业务流程标准化的重要性。研究中使用的现代科学方法,特别是使用建立因果关系、形式化、系统和比较分析、概括等方法的组合,构成了研究的方法论基础,并允许确定问题、模式和方向,以确保最佳可得技术概念的实施。为实现这一目标,分析了旨在确保经济可持续发展的提高工业企业资源效率的战略;确定最佳可得技术在确保工业部门节约资源方面的本质和作用的理论方法。论证了制定和实施企业可持续发展模式和概念的重要意义,包括支持创造现代家用设备。在最佳可得技术概念的框架内,确定了企业管理过程标准化的阶段,通过降低成本以及燃料和能源资源及原材料在生产成本中所占的份额,提供了一种资源节约战略。结论是,为国内工业创造和引进新技术和创新材料是从传统生产模式向资源节约型生产系统过渡的必要条件,这将有助于科技进步的发展,提高资源环境措施的效率。
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引用次数: 0
Formation of Marketing Information Environment 营销信息环境的形成
Pub Date : 2023-12-20 DOI: 10.24158/pep.2023.12.20
Elizaveta A. Selezneva
The modern market environment is no longer based only on classical economic indicators of “supply-demand”, as it was, say, at the beginning of the XX century. Nowadays, the success of a company in the market is deter-mined by its marketing strategy and, moreover, by its ability to make a marketing assessment of both internal structures and competing companies. In this regard, the relevance of research in the field of marketing infor-mation systems increases, since they are the key to market success. The necessity of positioning the lawyer’s business is noted. It is concluded that in the absence of marketing, the law business rarely brings success, es-pecially given the competitive environment, which indicates the need to create a marketing strategy for the law-yer business.
现代市场环境已不再像二十世纪初那样,仅仅以传统的 "供求 "经济指标为基础。如今,一家公司在市场上能否取得成功,取决于其营销战略,更取决于其对内部结构和竞争公司进行营销评估的能力。在这方面,营销信息系统领域的研究越来越重要,因为它们是市场成功的关键。研究指出了律师业务定位的必要性。结论是,在缺乏营销的情况下,律师业务很少能取得成功,特别是在竞争激烈的环境下,这表明有必要为律师业务制定营销战略。
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引用次数: 0
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