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IT industry is noticeably distinguished by the tax support provided to it in the Russian economy. Nowadays software companies are treated as main contributors to national technological breakthrough being one of the main priorities of federal tax policy. Tax maneuver of 2021 significantly changed well-known tax rules, but some of novelties became a logical development of previously implemented measures. We systematize them by following our classification that introduces three main phases, all of which provided a qualitative update of the previous taxation framework, and for analysis consider particular reliefs as a unified, specific tax regime integrated in the general taxation system. The purpose of the article is to identify priorities and evaluate effectiveness of mechanisms designed to stimulate IT companies, including a preliminary assessment of valid perimeter and performance of the maneuver. Obtained results indicate that the tax regime initially given to software business had a bad design, an extremely narrow scope of beneficiaries and, due to this, a little effect on the IT industry; modernization of that design with the revision of basics was necessary at least in order to stop the decline of IT industry in the part of small companies. However, the main trend of recent tax policy demonstrates a strengthening of sustainable business with comparative fall of competitiveness of beginning entrepreneurs. In sum, the tax maneuver has a positive economic impact but covers, according to our estimates, less than 20% of IT companies.

Since 2021, Russian IT companies have been stimulated by enhanced tax incentives, which allow one to pay corporate income tax only to the federal budget as well as pay social security contributions at a heavily reduced rate. While medium and large businesses get benefits from the new government support, small enterprises are traditionally supported through the simplified taxation system, which offers alternative tax measures. For this reason, the purpose of the article is to identify problems which could arise when new incentives are distributed in the economy. Based on the structure of the IT industry and the conditions of reducing taxes, it is argued that fairness of taxation is broken as small IT (software) companies constitute the majority and, at the same time, have little chance to be included in the tax incentive scope. The new privileges addressed to IT companies actually favor some businesses with high turnovers, and even the favorable simplified taxation system cannot completely eliminate distortions in the tax burden level. Along with this, sub-central governments have a strong motivation to raise their tax revenues within the framework of vertical tax competition. There is a need to make the tax system more neutral as well to harmonize tax regimes, and the article provides relevant proposals.

Mediation is a process where the impartial third-party assists negotiating parties to resolve their conflict using specific communication and negotiations techniques. It appears that mediation could be used not only in civil sphere and everyday life between conflicting persons, but also between conflicting inmates. The prison is a place full of conflicts, tension, pain, and discontent. The situation is aggravated by the closed space and hard subordination, where inmates with different backgrounds and level of patience are constantly side by side not being able to disperse. As a result, there is high possibility of crimes conviction especially a recidivism. In this chapter, the authors analyze the criminal subculture in Russian prisons, its philosophy, and its impact to criminals themselves and society. In the modern context of moral and economic crisis and the forfeiting of communistic deals, the criminal world with a mighty heave tries to instill the criminal philosophy into collective consciousness.

Russian Abstract: Использование цифровых технологий в налоговом администрировании – перспективный путь развития самой налоговой системы и необходимое условие для перехода на качественно новый уровень реализации прав налогоплательщиков. Повышая прозрачность осуществляемых в экономике операций и снижая издержки на исполнение требований налогового законодательства, цифровизация несет с собой очевидные преимущества, которые заставляют иначе смотреть на ставшие привычными правила исчисления налогов. English Abstract: The use of digital technologies in tax administration is a promising way to develop the tax system itself and a necessary condition for the transition to a qualitatively new level of implementation of taxpayers' rights. By increasing the transparency of operations in the economy and reducing the cost of meeting the tax legislation requirements, digitalization brings strong advantages that make us to take a different look at the longstanding rules of calculating personal income tax. In this regard some significant issues of tax fairness and progressivity rise.

Russian Abstract: Работа посвящена перспективам трансформации двусторонних налоговых соглашений в цифровых условиях. Для рассмотрения поставленного вопроса авторами исследованы предпосылки к трансформации налоговых систем в условиях роста использования цифровых технологий, а также выделены ключевые налоговые вызовы. Часть из них решается как через ввод странами односторонних мер, так и через присоединение юрисдикций к глобальным консенсусам ОЭСР. English Abstract: The work is devoted to the prospects of transformation of bilateral tax treaties in digital conditions. To address this question, the authors studied the prerequisites for the transformation of tax systems in an environment of increasing use of digital technologies, and identified key tax challenges.

We propose the original automated information technology for transformation of paper archives of drawing and design documentation into electronic 3D model of an object for CALS and BIM ideologies of designing and manufacturing of an object. The technology assumes the full automated cycle of processing of projective kinds from initial paper drawings to electronic frame 3D model of an object. Original models of representation and algorithms of solving the given problem are proposed.

Russian Abstract: Работа посвящена анализу явления налоговой конкуренции между субъектами Российской Федерации. В работе исследована эволюция данного явления, начиная с перехода Российской Федерации к рыночной экономике по нынешнее время. По результатам исследования авторы делают вывод о том, что в большинстве регионов со значимой политикой предоставления налоговых льгот по налогу на прибыль организаций, такие льготы предоставляются не в результате работы механизма внутренней налоговой конкуренции, а по иным причинам. English Abstract: The work is devoted to the analysis of the internal tax competition in the Russian Federation. The paper studies the evolution of this phenomenon, starting from the transition of the Russian Federation to a market economy to the present. The authors conclude that in the most regions with a significant policy of providing tax benefits for corporate income tax, such benefits are provided not as a result of the internal tax competition mechanism, but for other reasons.

The paper describes the intelligent format CIFc for compressed representation of color graphic images (GI). The proposed format is an extension of the effective IFc format, which is based on the correlation-extremal contour methods (CECM) of character-text information recognition. The technology for obtaining descriptions in CIFc format is based on the decomposition of the original GI with the selection of the text layer and the color layer. The text layer is represented by a black-and-white image obtained as a result of binarization of the bleached GI, and is a foreground mask. The color layer includes background and color information about the foreground mask and is compressed using wavelet transform. Compression of the text layer after its vectorization is carried out by the two-criteria KECM algorithm in the self-learning mode. Image restoration is carried out in reverse order on the basis of the restoration of each of the layers. A theoretical justification is given for the effectiveness of the representation of color GI in the proposed CIFc format in comparison with the closest analogue of DjVu. The theoretical justification of the effectiveness of the proposed CIFc format in comparison with the closest analogue of DjVu and the results of experiments on model and real color GI’s are given.

The development of the nominal sequence of steps for analyzing the HSI proposed by Landgrebe, which is necessary in the context of the appearance of reference signature libraries for environmental monitoring, is discussed. The approach is based on considering the HSI pixel as a signature that stores all spectral features of an object and its states, and the HSI as a whole - as a two-dimensional signature field. As a first step of the analysis, a procedure is proposed for detecting a linear dependence of signatures by the magnitude of the Pearson correlation coefficient. The main apparatus of analysis, as in Landgrebe sequence, is the method of principal component analysis, but it is no longer used to build classes and is applied to investigate the presence in the class of subclasses essential for the applied area. The experimental material includes such objects as water, swamps, soil, vegetation, concrete, pollution. Selection of object samples on the image is made by the user. From the studied images of HSI objects, a base of reference signatures for classes (subclasses) of objects is formed, which in turn can be used to automate HSI markup with the aim of applying machine learning methods to recognize HSI objects and their states.

In this paper, we analyze graphic documents with a weakly formalized description of objects (WFGD) and reveal their main features that influence the choice of models, methods and algorithms for processing such documents. In the framework of the development of the combinatorial-geometric approach, a geometric model for describing WFGDs with a pronounced orientation of linear objects is proposed. We also propose a technology for vectorization of raster images of WFGDs in the presence of noise in the source data. The effectiveness of an extended class of vector models (linear and segment-node models) used for describing WFGDs with a distinctive linear orientation of objects is shown, which was revealed during practical experiments on real WFGDs.

Russian Abstract: В работе затрагиваются различные аспекты одной из наиболее значимых проблем современности – уклонения от налогообложения. Стремление не платить налоги или уменьшить их величину нередко побуждает налогоплательщиков искать пути обхода налогового законодательства с тем, чтобы одновременно сэкономить на налогах и не быть привлеченным за это к ответственности. Налоговые схемы являются вызовом для любого государства, однако для преодоления этой проблемы нужен комплексный подход, включающий в себя институциональные и технологические, налоговые и правовые решения. English Abstract: The paper deals with various aspects of one of the most important problems of present day – tax evasion. The desire to minimize taxes often encourages taxpayers to look for ways to circumvent tax legislation in order to get tax benefits without being liable for that. Tax schemes are the challenge for any state, but to overcome this problem we need a comprehensive approach that includes institutional and technological, tax and legal solutions.

The importance of studies aimed at assessing the residual resource of the components and components of the mechanical system of the rolling stock operated on the Ukrainian railways is substantiated. As the basic unit of the rolling stock involved in the suburban transportation of passengers, electric trains are allocated. The importance for the mechanical system of motor-car rolling stock traction gears was noted. The necessity of determining the laws of distribution of the main characteristics of the traction gear operation is substantiated. The expediency of considering the value of tooth wear along the dividing circle as one of the main characteristics of the gear drive operation was noted. Features of the statistical analysis of the results of measuring the gear teeth and the wheels of traction gears of ER2, ER2P and ER2T electric trains operating on the southern railway during a three-year period of operation (2015-2017) are considered. The tooth thickness values for dividing chords are presented in the summary table in the form of arrays for gears and gears with the corresponding value and series of rolling stock, the date of measurement. Based on the results of statistical processing of these arrays, corresponding matrices are formed, the elements of which are the probabilities of occurrence of different wear, the corresponding mathematical expectations and the general variance. Using the obtained matrices for the traction gears of the series of electric trains studied, histograms and corresponding laws were constructed to distribute the probabilities of occurrence of a particular wear. It is noted that during the analysis of the obtained diagrams, laws were obtained which correspond to the steady-state regime on the wear curve and do not exceed the allowable or reject dimensions. Prospects for using the results obtained in predicting the residual service life of traction gears of tractive rolling stock are considered.

Russian Abstract: Налоговая система в рыночной экономике играет очень важную роль, одновременно выполняя функции источника государственных доходов и формируя механизмы экономического роста. Однако для того, чтобы эти задачи выполнялись, налоговая система должна быть эффективной и последовательно совершенствоваться с учетом новых вызовов и проблем, решение которых необходимо рассматривать как с позиции улучшения инвестиционного и делового климата в стране, так и в рамках увеличения доходов бюджетной системы. Исходя из данных приоритетов в работе сформулированы перспективные рекомендации в части изменений российской налоговой системы по актуальной проблематике. English Abstract: Tax system in a market economy plays a very important role, simultaneously acting as a source of government revenue and providing different mechanisms for economic growth. However, for achieving the goals tax system needs to be effective and consistently evolve subject to new challenges and problems that one should solves in the framework of improving the investment and business climate and in the context of budget revenue increase. Based on these priorities the working paper presents prospective recommendations for the changes in the Russian tax system in accordance with current issues.

International audience; RD53A is a large scale 65 nm CMOS pixel demonstrator chip that has been developed by the RD53 collaboration for very high rate (3 GHz/cm$^2$) and very high radiation levels (500 Mrad, possibly 1 Grad) for ATLAS and CMS phase 2 upgrades. It features serial powering operation and design variations in the analog and digital pixel matrix for different testing purposes. The design and verification of RD53A are described together with an outline of the plans to develop final pixel chips for the two experiments.

The paper considers some issues of eliminating information redundancy of hyperspectral images (HSI). The characteristic properties of the HSI are listed, a brief description of the existing HSI compression methods is given. The possibility of using local, homogeneous “well-adapted” basis functions (LHWABF) to eliminate information redundancy and adaptive compression of the HSI is considered. An algorithm for constructing a LHWABF system for the HSI based on the Chebyshev approximation is proposed. The results of computational experiments, including the use of a graphics processor, are presented. The effectiveness of the proposed method of adaptive compression HSI is shown.

Material changes in the Russian tax administration have boosted tax revenues on the back of improved tax collection performance, without raising the tax burden. Tax service informatization allows for automatic detection of fly-by-night companies, thereby contributing to the formation of a fair and equitable competitive environment. However, substantial resources are available and yet to be employed to improve tax administration.

In April–June 2016, lots of proposals on taxation in Russia were developed. The attention was focused on all the main taxes, including the individual income tax, corporate profit tax, property taxes, including the transport tax, the severance tax and the gambling tax. Also, a decision was approved to expand access of small business entities to the simplified scheme of taxa on. However, the reform of the system of administration on of insurance contributions to the mandatory social insurance should be recognized as one of the most fundamental and large-scale changes.

Russian Abstract: В работе анализируется зарубежный опыт и российская практика налогообложения доходов от доверительного управления. Сформулированы предложения по изменению подхода к налогообложению таких доходов в России в соответствии с принятыми правовыми основами для доверительного управления.English Abstract: The paper concerns the international and Russian practice of taxation of income from trusts. The proposals on the change of approach for taxation of such income according to the applicable law are formulated.

Russian Abstract: В работе анализируются действующее законодательное регулирование и правоприменительная практика, представлены предложения по совершенствованию российского налогового законодательства по актуальным вопросам налогообложения доходов физических лиц и организаций от операций с финансовыми инструментами.English Abstract: The paper concerns the current regulations and practice and presents proposals for improving it on the important issues of individual and corporate taxation of income from financial instruments in Russia.

Russian Abstract: Работа посвящена исследованию и выработке путей решения актуальных проблем налогообложения в сфере, где источником экономической выгоды налогоплательщика является рост стоимости активов. Основное внимание уделено анализу теоретических, методологических и практических аспектов установления и исчисления налога с доходов в виде прироста капитала в разрезе как отечественной, так и зарубежной практики.English Abstract: The study is devoted to research and development of solutions of actual taxation problems in the area where a source of a taxpayer’s economic benefit is increase in value of assets. The main attention is paid to the analysis of theoretical, methodological and practical aspects of setting and calculation of a tax on capital gains in domestic and foreign practice.

Russian Abstract: В представленной работе с научной точки зрения обосновывается целесообразность передачи функций по администрированию платежей, перечисляемых в государственные социальные внебюджетные фонды, органам Федеральной налоговой службы. В этой связи работа содержит исследование как теоретических, так и практических аспектов взимания социальных платежей в разрезе российского и зарубежного опыта. Каждый раздел работы снабжен анализом и аргументацией содержащихся в ней выводов.English Abstract: The study provides scientific basis for the transfer of functions on administration of payments that come to the state social off-budget funds, to bodies of Federal Tax Service. In this regard the study contains research of both theoretical and practical issues of collection of social payments in a section of the Russian and foreign experience. Each section of study is supplied with the analysis and the argument of the conclusions that are provided by it.

Russian Abstract: В работе рассматриваются вопросы реформирования российской налоговой системы в направлении ее экологизации и преобразования российских налогов на топливо и транспорт в действенные инструменты экологической политики. Особое внимание уделено не только практическим, но и теоретическим аспектам экологического налогообложения. Представлены пути перспективных изменений действующего порядка налогообложения с учетом масштабов возможных мер. Они направлены на то, чтобы раскрыть регулирующий потенциал налоговой системы РФ и повысить тем самым ее роль в достижении целей защиты окружающей среды и сохранения здоровья населения.English Abstract: The working paper concerns the problems of reformation of the Russian tax system towards its ecologization and transformation of the Russian fuel and transport taxes into effective instruments of environmental policy. Special attention is given not only to practical but theoretical aspects of environmental taxation. There are promising ways of change of the existing procedure for tax payments and the scope of possible measures is also considered. The aim of these ways is to unleash regulative potential of the Russian tax system and thereby raise its role in achieving the goal of environmental protection and saving population's health.

This paper gives an overview of the concept of a new system to support CRM in real-time using data-mining techniques. To ensure that in the modern world of dynamic companies remain in the leaders of their industry they need to continually monitor activity of their customers. Such activities are performed by analysts. Nevertheless, people are unable to handle huge amounts of data, which are encountered by such organizations as banks or mobile operators daily. In this situation information systems come to help. Software Engineering Department Higher School of Economics, in collaboration with IBM Company is conducting research in this area the interim results have been examined in this work.

The Government of the Russian Federation has initiated a draft law which establishes the right of regions to introduce tax holidays for individuals. The privilege is expected to be granted to those who start business in production, social and scientifi c spheres. It is expected that the law in question will contribute to structural development of the small business at the expense of special support of those lines of business which are the most required at present in economic terms. At the same time, the draft law’s concept of motivation of certain types of business activities could receive further development. In our view, provisions as regards the extent of application of tax holidays need to be updated.