Article
По ту сторону табачного дыма: альтернативный способ определения ставки акциза
Despite efforts to curb tobacco use, global tobacco addiction remains as strong as ever. Smoking rates are declining very slowly in advanced countries, and they are increasing in the developing world. Yet, researchers still do not fully understand what drives smoking decisions. Life-Course Smoking Behavior presents smoking trajectories of different generations of women and men from ten of the world's most visible countries, with nation-specific representative samples spanning more than eighty years of recent history. To inspire hypotheses on the determinants of smoking behavior, the authors place these data in economic, political, social, and cultural contexts, which differ greatly both across countries at a particular time and over time in a given country. Though significant research has been conducted on smoking statistics and tobacco control policies, most descriptions of smoking behavior rely on cross-sectional "snapshot" data that do not track individuals' habits throughout their lifespan. Lillard and Christopoulou's work is a unique and necessary text in its comparative life-course approach, making it a long overdue complement to the existing literature.https://global.oup.com/academic/product/life-course-smoking-behavior-9780199389100?q=life-course%20smoking%20behavior&lang=en&cc=ru#
Despite efforts to curb tobacco use, global tobacco addiction remains as strong as ever. Smoking rates are declining very slowly in advanced countries, and they are increasing in the developing world. Yet, researchers still do not fully understand what drives smoking decisions. Life-Course Smoking Behavior presents smoking trajectories of different generations of women and men from ten of the world's most visible countries, with nation-specific representative samples spanning more than eighty years of recent history. To inspire hypotheses on the determinants of smoking behavior, the authors place these data in economic, political, social, and cultural contexts, which differ greatly both across countries at a particular time and over time in a given country. Though significant research has been conducted on smoking statistics and tobacco control policies, most descriptions of smoking behavior rely on cross-sectional "snapshot" data that do not track individuals' habits throughout their lifespan. Lillard and Christopoulou's work is a unique and necessary text in its comparative life-course approach, making it a long overdue complement to the existing literature.
The article is devoted to the order of exemption from advance payment of excise duty on alcohol products through the provision of the tax authority of a bank guarantee. On the basis of the analysis of the brought changes in chapter 22 of the Tax code of the Russian Federation the point of view that the order of clearing of payment of advance payment of the excise is insufficiently settled is proved and needs in the further completions.
The chapter provides a review of contemporary life style policies in Russia highlighting main issues and suggesting some improvements in governmental interventions.
The development of capital market is the main reason of the situation where more ordinary people can take part in a stock exchange. However, in the absence of necessary knowledge and experience of concluding contracts or necessary time and opportunities, people usually prefer to consult professional capital market participants - brokers. This article has the main purpose to describe taxation consequences of conclusion of contracts by brokers and earning money as a result thereof not only by residents, but nonresidents too.