IN this edition references are made to corresponding pages of the best modern edition of the Wealth of Nations: the second volume of The Glasgow Edition of the Works and Correspondence of Adam Smith [1]. These references are printed as margin notes. For example, 'G.ed.p26' means 'page 26 of the Glasgow Edition'. Smith's own footnotes are marked with '[Smith]' in bold face just before the footnote. Paragraph number are printed inside brackets on the left margin and the numbering restarts at the beginning of every section. References to this edition can be made in this way: Smith, Adam. An Inquiry into the Nature and Causes of the Wealth of Nations. Edited by S. M. Soares. MetaLibri Digital Library, 29th May 2007.
Stimulation of productivity increase is a key task at the present stage of development of the economies of both Russia and Eurasian countries. The purpose of this article is to identify quantitative assessments of how various factors impact productivity increase and conduct a cluster analysis of the regions, based on the considered indicators that evaluate the impact of relevant factors on productivity. The authors use general scientific methods such as analysis and synthesis, econometric analysis and multidimensional statistics. To build the model, the authors of the article used statistical data relating to socioeconomic development indicators for 85 Russian regions. As a result of the correlation and regression analysis, the following factors were identified: the average monthly wage, consumption of fixed capital, internal R&D costs, innovative activity of organisations, and tax burden. These factors have both positive and negative impacts on productivity. A cluster analysis was also conducted. It enabled to group the regions in terms of their productivity. Based on the analysis, the authors proposed the directions of improving the policy to increase productivity for each of the three clusters. For the regions included in the first cluster, it is necessary to apply methods of direct state regulation, for the regions of the second cluster-to pursue a policy of improvement of tax incentive mechanisms through the application
Subject. This article discusses the issues of mining and processing of commonly occurring mineral resources, as well as the Russian and international taxation practices of such resources.
Objectives. The article aims to explore the approach to the taxation of these minerals used in practice, and develop proposals to improve the existing tax mechanism.
Methods. For the study, we used the comparative, logical, and economics and statistics analyses.
Results. The article summarizes official statistics on the mining resources extraction tax, identifies the main problems in this area, and proposes measures to reduce tax risks.
Conclusions. The current tax legislation on commonly occurring mineral resources is complex and ambiguous. The proposed measures can help reduce the tax risk of diverging opinions of taxpayers and tax authorities when qualifying minerals for the tax rate applying, as well as expand the integrated processing of mineral resources.
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