Отсталые российские НПЗ: убить или лечить?
Basing on the legislation in force on taxes and fees, the doctrine and the jurisprudence, the article is concerned with the system of payments for using mineral resources, taxation issues related to hydrocarbon raw material extraction, fiscal value of extraction tax and tax on added income for the State, both regulating and stimulating functions of the aforementioned taxes in efficient work of oil and gas industry. The author analyses the recent tax policy in oil industry. The author discusses peculiarities of implementing legal measures for finalizing tax maneuver and how to transfer to tax on added income taxation for extracting hydrocarbon raw materials. The author draws conclusion on perspectives, pros and contras of new rules.
Smoking is a problem, bringing signifi cant social and economic costs to Russiansociety. However, ratifi cation of the World health organization Framework conventionon tobacco control makes it possible to improve Russian legislation accordingto the international standards. So, I describe some measures that should be taken bythe Russian authorities in the nearest future, and I examine their effi ciency. By studyingthe international evidence I analyze the impact of the smoke-free areas, advertisementand sponsorship bans, tax increases, etc. on the prevalence of smoking, cigaretteconsumption and some other indicators. I also investigate the obstacles confrontingthe Russian authorities when they introduce new policy measures and the public attitudetowards these measures. I conclude that there is a number of easy-to-implementanti-smoking activities that need no fi nancial resources but only a political will.
One of the most important indicators of company's success is the increase of its value. The article investigates traditional methods of company's value assessment and the evidence that the application of these methods is incorrect in the new stage of economy. So it is necessary to create a new method of valuation based on the new main sources of company's success that is its intellectual capital.