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Ponkratov V.V.,Financial University under the Government of the Russian Federation
Neftyanoe Khozyaistvo - Oil Industry | Year: 2014

In this article options of tax maneuver in oil industry and consequences of their realization for the Russian economy are analyzed. The main option of tax maneuver is to increase base rate of mineral extraction tax and simultaneously to decrease export customs duty rates on crude and light oil products. Over next years, countries of the Customs Union shell develop a common policy in fuel and energy complex and harmonize systems of export customs duty on oil and products of its processing. The author formulated suggestions how to improve taxation of oil extraction in Russia. For example, it was suggested to remove connection between mineral extraction tax and world oil prices and to transfer the main fiscal effect to the mechanism of the export customs duty. It will allow to avoid price increase for fuel and production of the petrochemical industry in domestic market and to ensure adequate flow of funds to the budget. Source


Ugrozov V.V.,Financial University under the Government of the Russian Federation
Colloid Journal | Year: 2016

Mathematical simulation of atomic hydrogen diffusion transfer through a bimetallic membrane is performed under the approximation of an ideal lattice gas. Analytical expressions are derived for diffusion fluxes at different membrane orientations. The intensity of diffusion transfer of hydrogen atoms through a bimetallic membrane depends on the direction of transfer, provided that they have different solubilities in metal layers. It is shown that the effect of diffusion asymmetry must be taken into account when developing and using bimetallic membranes. © 2016, Pleiades Publishing, Ltd. Source


Bazov I.,Uppsala University | Kononenko O.,Uppsala University | Kononenko O.,Bogomoletz Institute of Physiology | Watanabe H.,Uppsala University | And 7 more authors.
Addiction Biology | Year: 2013

The endogenous opioid system (EOS) plays a critical role in addictive processes. Molecular dysregulations in this system may be specific for different stages of addiction cycle and neurocircuitries involved and therefore may differentially contribute to the initiation and maintenance of addiction. Here we evaluated whether the EOS is altered in brain areas involved in cognitive control of addiction including the dorsolateral prefrontal cortex (dl-PFC), orbitofrontal cortex (OFC) and hippocampus in human alcohol-dependent subjects. Levels of EOS mRNAs were measured by quantitative reverse transcription- polymerase chain reaction (qRT-PCR), and levels of dynorphins by radioimmunoassay (RIA) in post-mortem specimens obtained from 14 alcoholics and 14 controls. Prodynorphin mRNA and dynorphins in dl-PFC, δ-opioid receptor mRNA in OFC and dynorphins in hippocampus were up-regulated in alcoholics. No significant changes in expression of proenkephalin, and μ- and δ-opioid receptors were evident; pro-opiomelanocortin mRNA levels were below the detection limit. Activation of the δ-opioid receptor by up-regulated dynorphins in alcoholics may underlie in part neurocognitive dysfunctions relevant for addiction and disrupted inhibitory control. © 2011 Society for the Study of Addiction. Source


Bloshenko T.A.,Financial University under the Government of the Russian Federation
Gornyi Zhurnal | Year: 2013

The Code of Joint Ore Reserves Committee (the JORC Code) is widely adopted by mining industry for the compiling of mineral resources and reserves reporting. This article presents the definitions of reserves of mineral resources, according to the JORC Code. The results of information transfer from one system to another will depend on the nature of deposit and complexness of its geological construction. Correspondingly, these results will make an influence on the formation of mineral extraction tax base. The basis for placing the reserves (A, B, C1, C2 categories) on the State Balance Sheet in Russian Federation are the opinion letters of the state expert appraisal bodies, according to which, the licenses are granted to the users of subsurface resources. For the purpose of taxation, the chapter 26 of the Tax Code of Russian Federation accepted the term «multicomponent complex ores». However, this term is interpreted in different ways, which complicates the definition of the taxation objects. The composition of mineral resources has a direct influence on the formation of mineral extraction tax base. Taking into account this fact, in practice, the following types of minerals can often not be mentioned in license. Thereby, they don't form the tax base. The author of this article proposed to state the whole list of minerals, which corresponds to the mineral composition of raw materials, in the production license. It is proposed to exclude the «multicomponent complex ores» term from the chapter 26 of the Tax Code of Russian Federation, for the purpose of non-admission of interpretation of this term in different ways. Source


Bloshenko T.A.,Financial University under the Government of the Russian Federation
Gornyi Zhurnal | Year: 2013

By now Russia has accumulated immense, amounting to hundreds billions of tons waste of earlier mining and processing (low quality ore dumps, tailing dumps etc.). Mineral dressing technologies of the past, especially those in use 50-100 years ago, did not allow extraction of all commercial components from mineral waste as this is possible today. Facing depletion of underground high-grade ore, it has come out that mining and processing waste contains sometimes even more commercial components than natural deposits in exploitation. The accumulations of waste, called technogeneous deposits, have awaken economic interest in extracting residuary commercial minerals, which is however restrained by imperfect taxation of the final mineral products. Based on reasons of state and interests of subsoil users, the author proposes to refine and simplify conceptual system of mineral production tax assessment and introduce tax concessions (to the extent of cancellation of all taxes) on re-processing of mineral waste. Source

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