Статьи

The objective of this paper is to construct a generalized quadratic spectrum approximation based on the Kantorovich projection method which llows us to deal with the spectral pollution problem. For this purpose, we prove that the property U (see Eq. 3) holds under weaker conditions than the norm and the collectively compact convergence. Numerical results illustrate the effectiveness and the convergence of our method.

We compare the error behavior of two methods used to find a numerical solution of the linear integro-differential Fredholm equation with a weakly singular kernel in Banach space C1[a,b]. We construct an approximation solution based on the modified cubic b-spline collocation method. Another estimation of the exact solution, constructed by applying the numerical process of product and quadrature integration, is considered as well. Two proposed methods lead to solving a linear algebraic system. The stability and convergence of the cubic b-spline collocation estimate is proved. We test these methods on the concrete examples and compare the numerical results with the exact solution to show the efficiency and simplicity of the modified collocation method.

The paper covers an intelligent support system that allows to describe and construct solutions to various scientific problems. In this study, in particular, we consider geophysical problems. This system is being developed at the Institute of Computational Mathematics and Mathematical Geophysics of the Russian Academy of Sciences (ICMMG SB RAS) and Institute of Informatics System of the Russian Academy of Sciences (IIS SB RAS). The system contains a knowledge base, the core of which is a set of several interconnected ontologies such as the ontology of supercomputer architectures, the ontology of algorithms and methods. Ontology can be viewed as a set of concepts and how those concepts are linked. As the result, the authors present an ontological description of two geophysical problems via the means of the intelligent support system: 1) the seismic wavefield simulation and 2) the reconstruction of a seismic image through pre-stack time or depth migration. For a better visual understanding of the system described and the results obtained, the paper also contains several schematic diagrams and images.

В статье анализируется роль непроизносимой согласной «h» и образ немой буквы в поэтике Германа Мелвилла, в частности в романе «Моби Дик, или Кит». Обсуждается ключевое для характеристики произведений Мелвилла как автометатекстов неразличение текстуальных объектов (слово ‘whale’, название романа The Whale) и художественных образов (белый спермацетовый кит Моби Дик, бледные персонажи мелвилловских новелл). Общими характеристиками, объединяющими оба пласта (графический, звуковой план текста и художественный мир романа), у Мелвилла становятся «безмолвие» и «зримость». В статье рассматриваются структурообразующая роль данных понятий для образно-мотивной системы романа и примеры их осмысления в рамках философии творчества автора, в центре которой оказывается парадокс гениальности писателя, способного говорить Правду в ненадежном пространстве художественного вымысла. Акт создания и чтения текста уподобляется процессу начертания и созерцания немой буквы, а роман предстает полем трансформации пишущего и читающего в архитектора и строителя Храма на пути постижения тайного знания через материю языка. В статье учитываются как классические в англоязычном мелвилловедении интерпретации роли буквы «h» в романе, так и методологически важные для данной статьи положения французских философов, писавших о творчестве Мелвилла, и современные трактовки отечественного литературоведения.

Neoseiulus californicus is widely used as an effective biocontrol agent of spider mites. In this study, the complete mitochondrial genome sequence of N. californicus was determined using Oxford Nanopore sequencing technology. The complete mitochondrial genome is 21,318 bp in length and contains 13 protein-coding genes, 2 ribosomal rRNA genes and 22 transfer RNA
genes. Its AT content is 78.4%. All start and stop codons of the protein-coding genes are canonical, except for the missing stop codon for the cox3 gene. The control region was polymorphic in length between the sublines of N. californicus due to variable number of direct repeats. The mitogenome presented in this paper contributes to the study of the genetic structure of N. californicus biocontrol populations.

The Tydeidae fauna of the Altay (Altayskiy Kray and Respublika Altay) is reviewed. A total of nine species of the genus Brachytydeus were found. Among them, Brachytydeus montanus sp. n., B. altaicus sp. n. and B. brevisetosus sp. n. are new to science. Brachytydeus politus (Kuznetsov), B. reticuloinsignius (Kazmierski and Panou) and B. sleipneri (Momen and Lundquist) comb. n. are recorded from Russia for the first time. Brachytydeus arkadiensis (Panou and Emmanouel), B. magus (Kuznetsov) and B. woolleyi (Baker) are reported from Altay for the first time.

We present a revised generic diagnosis of Caucaseremaeus (Oribatida: Eremaeidae). The redescription of Caucaseremaeus krivolutskyi Shtanchaeva and Subías, 2006 is presented, based on the paratype (Armenia) and on the specimens collected from the Republic of Abkhazia. In addition, remarks on the family placement of Caucaseremaeus are provided.

This study explores the dynamics of taxpayer compliance with motor vehicle taxes, shedding light on the intricacies of transport taxation. Focusing on the mediating role of taxpayer awareness, the research employs a quantitative approach with Likert scale measurements. Primary data is gathered from 300 respondents in Bekasi Regency, Indonesia, out of a population of 1,789,548 taxpayers, using accidental sampling. SEM-PLS analysis reveals that adherence to tax rules, system updates, understanding tax intricacies, higher incomes, and taxpayer awareness contribute significantly to enhanced tax compliance within the context of motor vehicle taxation. Notably, the study finds that public education about taxes does not significantly impact compliance in this specific domain. The factors influencing taxpayer awareness encompass tax rules, system upgrades, tax knowledge, public education, and income levels. While taxpayer awareness is linked to system upgrades, tax knowledge, public education, income levels, and compliance, it doesn’t connect with tax rules and compliance in the realm of motor vehicle taxation. The research implications provide valuable guidance specifically tailored to policymakers and tax authorities dealing with transport taxation. Emphasizing the significance of tax penalties, system modernization, and tailored taxpayer awareness programs can foster improved compliance in the motor vehicle taxation domain. Policymakers are urged to reassess the efficacy of tax socialization initiatives in the context of transport taxation, exploring alternative approaches for public tax education in this specific domain. Understanding the nuanced interplay among tax rules, system upgrades, tax knowledge, public education, income levels, taxpayer awareness, and compliance in the realm of motor vehicle taxation can inform targeted interventions for an overall enhancement of tax adherence in this specialized area.

Tax incentives are commonly used to support various sectors and population, and this study delves into the realm of deductions for the personal income tax (known as NDFL in Russia). We explore differing perspectives on these deductions, considering them either as investments in human capital for future income growth or as a form of government-initiated financing for specific sectors. Focusing on deductions related to children’s education expenses in private schools, the research evaluates the effectiveness of budgetary investments in this sector. Using DEA analysis, the study assesses private schools based on factors like teacher-student ratios, classroom space per student, and access to computers and educational literature. The learning
outcomes were measured by the number of high performers in the Unified State Exam and the number of 9th-grade graduates with certificates of distinction. The evaluation of learning outcomes reveals that many private schools in Moscow prioritize comfort over educational standards and the majority of them perform below the average levels in terms of effectiveness. The findings prompt questions about the feasibility of including private school expenses in personal income tax deductions. The proposed approach recommends tying eligibility for these deductions to the effectiveness of private schools, ensuring a more targeted and impactful use of tax benefits.

The information about tax changes’ effects on aggregate output is highly important for economic policy, especially in times of economic contractions. Russian economy underwent the series of tax changes during 2003–2020. For better tax policy design, it is necessary to understand and to evaluate the effects of this changes on aggregate output, which is the purpose of this study. To solve the problem of endogeneity we use two methods – “narrative approach” and “classical” approach. The first one uses data on exogenous, not driven by economic conditions, tax changes from official documents and forecasts. The second one uses cyclical component of the aggregate tax receipts as tax shocks indicator. Using both methods we estimated a VAR model of Russian economy for period 2003–2020. The implementation of “narrative approach” did not provide any significant effect possibly due to vulnerability towards the measurement error. Based on the classic approach we found that tax changes affect output with a 1-year lag and a 1 percentage point shock of aggregate tax receipts to GDP ratio lowers output growth by 0.7–0.88 percentage points. This result is robust to inclusion of additional factors in the model. The results are mostly consistent with existing research. Implementation of
“narrative approach” proved to be restricted in Russia. “Classical” approach allows to conclude that tax changes could serve as an appropriate tool of countercyclical policy in Russia. On the other hand, increasing tax burden in times of downturn could be highly harmful for recovery. These results should be interpreted taken into consideration the limitations of the VAR method used.

For countries focused on the extraction and processing of natural resources, including Russia, a crucial task is to ensure the rational extraction and distribution of natural rent. The tax model applied to natural rent should facilitate its optimal allocation to the budget without undermining the motivation of resource users to invest. This study seeks to gauge the extent of oil rent extraction into the Russian budget and suggest strategies to enhance the efficacy of redistributing oil rent to the state budget. Our hypothesis proposes that export customs duties, compared to the mineral extraction tax, prove more effective in achieving the desired redistribution from resource users to the budget. To assess the extent of oil rent extraction, we devised a methodology based on calculating the oil rent generated in Russia. This method
involves measuring the difference between the income generated by the oil industry and the total expenses incurred by oil sector companies. Our analysis reveals that, from 2005 to 2022, up to 87% of the oil rent generated in Russia was extracted through rent payments to the state budget. However, in recent years, the degree of oil rent extraction has decreased to 56%. This decline can be attributed to the tax maneuver initiated in Russia since 2015, entailing a reduction and eventual elimination of export customs duties, coupled with an increase in the mineral extraction tax rate. Our results indicate a diminishing effectiveness of rent-based taxation in Russia due to the reduced fiscal significance of rent payments. Furthermore, their regulatory function, designed to incentivize taxpayers for investment contributions, has weakened. These
findings offer valuable insights for shaping fiscal policies and lay the groundwork for further research in this domain.

The article deals with the evaluation of the impact of real estate tax reforms on their tax burden in the Czech Republic in the years 1993–2024. Real estate tax is one of the direct taxes, and in comparison, with income taxes, its importance lies mainly in providing income for local budgets. The unit type of tax rate specifically determines real estate rates. Facts, that tax reform in the area or real estate tax are minimal, the tax burden is often decreasing. As the tax burden decreases, so does the tax revenue. However, when tax reform occurs, this reform is often characterized by a significant increase in the tax burden. This is also evidenced by the last implemented tax reform in 2024 when rates increased by approximately 80%. The previous tax reform occurred in 2010 and increased rates by 100%. Despite this increase, the real tax burden decreased compared to the first analysed year 1993 and the last year 2024. The results of the regression analysis show that inflation is the factor that negatively affects tax revenue. To minimalize a decrease in tax revenue from 2024, a provision containing an inflation coefficient is implemented in the legislation as part of the 2024 reform. Conversely, a reduction in the tax burden was not found for real estate intended for permanent housing in small municipalities with up to 600 inhabitants. On the contrary, there was an increase in the tax burden. Scientific methods such as analysis and comparison, as well as regression and correlation analysis are used to achieve the paper’s goals.