The article presents the results of experiments to determine the interconnection between water impermeability and water absorption of ceramic tiles obtained on the basis of argillite-like clays that are widespread in the Southern Russia. It is shown that with a decrease in water absorption, the permeability of ceramics is normally reduced. It is found out that with 5% water absorption, a tile can be considered guaranteed waterproof. In this case, the index is independent of the tile thickness. It has been proved that it is possible to reduce the water absorption and increase the bending strength of tiles based on argillite-like clays by finer grinding of raw material or increasing the burning temperature. It is justified that the production of ceramics with high strength and low water absorption makes it possible to produce tiles with a smaller thickness and weight, as well as with lesser probability of biological corrosion.
The article is devoted to the tax methods of stimulation of organization's and individual's financial initiatives in the field of insurance in Russia. The article describes the main problems and factors of insurance market development in Russia, summarizes the scientist's points of view of such factors. It was determined that tax methods of regulation can influence the interaction of participants of economic relations. In article specified the types of preferences offered by the Russian legislation, organizations and individualsparticipants of the insurance market. The tendencies of using tax preferences in purchasing insurance market products are analyzed. It was concluded that there are many disputable aspects of the application of tax preferences by organizations and individuals in Russia. It is revealed that in Russia there are no tax incentives for the development of voluntary property insurance for individuals and liability insurance for organizations, and of individual medical insurance. The direction of development and adaptation of preferences to modern conditions are determined.
The article is devoted to the adjustment of the legal base for collection of tax debts; as well as approaches to identifying uncollectible tax debts. The historical aspects of the legal framework formation for the settlement of uncollectible debts in Russia are determined. The structure of taxation is analyzed. The possibilities of taxpayers' abuse of existing mechanisms for writing off tax debts have been explored. An analysis was made for the standard uncollectible tax debts. Emphasis was placed on the regulatory framework of the rules for recognition and relief of debts, fines and penalties on taxes. Ineffectiveness of the institution of bankruptcy was revealed. Norms were presented to prevent bankruptcy by organizing financial monitoring of the conditions available in an organization. This paper also focuses on restoring documents to tax authorities from taxpayers, their contractors, and conducting tax audits.
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