Tax Privileges Research Articles

THE ECONOMIC AND LEGAL NATURE OF THE MINIMUM TAX LIABILITY

The relevance of the study of the economic and legal nature of the minimum tax liability is due to several factors. Firstly, being relatively new for Ukraine, this type of tax has not yet been sufficiently studied by scholars. Secondly, due to the specifics of the object of taxation, the introduction of the minimum tax liability significantly affects the taxation of farmers – owners of agricultural land and land users, producers of agricultural products, who are among the most vulnerable segments of the population. Thirdly, such a reform of the tax burden on business entities in agriculture, as one of the sectors most affected by Russia's armed aggression, requires a thorough analysis of its timeliness and appropriateness. This necessitates a study of theoretical and practical aspects, potential risks of introducing the minimum tax liability, as well as the formulation of proposals for solving problematic issues in this area, which is the purpose of the study. The research methodology includes a number of methods of scientific knowledge: the philosophical (dialectical) method, general scientific methods (the method of analysis and the formal logical method), as well as methods related to special scientific methods (formal legal and comparative legal). Results. The study of the economic and legal nature of the minimum tax liability concluded that there is a tendency to expand the range of taxpayers. In particular, at the expense of individuals – members of private farms. The article proves that such innovations lead to the loss of existing tax privileges for farms and increase the tax burden for these entities. The authors identify the risks of introducing a minimum tax liability, including incentives for farmers to alienate agricultural land or transfer it to other persons, alienation of farmers from the main means of production, and increased unemployment. It is established that the introduction of the minimum tax liability under the existing conditions is a violation of the fundamental principles of tax legislation of Ukraine. The generalisations obtained can be used to amend the tax legislation and will be useful in conducting scientific research on tax and agricultural legal relations.

The Use of Content-Marketing in Complex Development of Non-Urbanized Territories in Russia

The article deals with practical aspects of using content-marketing to improve social and economic appeal and complex development of non-urbanized territories in Russia. The author showed that the process of business climate development on territories with low population density is a whole complex of measures. In practice they are connected with target positioning of each region and spot lighting of its concrete benefits for potential partners and economically active people, who would like to swap their megalopolis for more placid life and realize themselves beyond big cities. It was shown that content-marketing can serve as a universal tool for resolving problems of regional development in Russia. It is based on approaches of step-by-step bringing the target audience to decisionmaking about buying goods, services or taking part in an investment project. In case of Russian regions it means a decision to invest in the region, set up highly-technological enterprises or business connected with agriculture. At the same time entrepreneurs could get an additional incentive for realizing their ideas in the form of state support with a broad range of tax privileges and subsidies and as maximum – availability of a preferential zone in the region, where state is interested in creating jobs and intensive development of a concrete territory. It was underlined that in Russia preferential zones are mainly arranged on non-urbanized territories far from big cities and agglomerations. The article provided examples of content-marketing functioning in promotion of existing highlytechnological enterprises and business-projects being developed now in every region of the country. The use of successful experience in developing regions was studied also on less successful territories, which require operative alterations in their positioning. A conclusion was drawn that high-quality positioning of the region is a secure investment in its development and a universal tool for sustainable development of non-urbanized territories in Russia.

Current Trends and Challenges of the Development of Small and Medium-Sized Enterprises in the RA

In the contemporary world, more than ever, the sphere of small and medium entrepreneurship is considered to be the milestone which has a significant impact on the enhancement of the RA competitiveness, provision of stable economic growth and longterm economic development. This research has attempted to comprehensively analyze recent dynamics of the sector, hence representing the impact thereof on a range of socio-economic problems. The obstacles of the development of small and medium entrepreneurship have been discovered as a result of comprehensive analysis of economic indicators, as well as further possibilities of elimination and improvement of the existing flaws are being discussed in the present work. The target indicators in line with the level of realistic nature thereof defined by the RA Government programs and the strategy enforced by SMEs have been estimated by the author, in addition, the existing results of already implemented actions are analyzed highlighting the urgency of developing and introducing a distinguished system of tax privileges as a long-term development precondition of the spheres.

The effect of ease of use of M-Pajak and ease of use of e-form on MSMEs taxpayer compliance

When a taxpayer complies with all of his or her tax obligations and uses all of their tax privileges, this is known as taxpayer compliance. Tax revenue increases with better taxpayer compliance; conversely, when taxpayer compliance is low, tax revenue and state treasury both decline. As a result, DJP introduced the M-Pajak application and E-Form system, one of the tax administration reforms, with the goal of facilitating taxpayer access to more individualized, quicker, and MSMEs-friendly income tax reporting. The purpose of this study is to determine whether MSMEs taxpayer compliance in Pematang Serai Village, Langkat Regency, North Sumatra, is influenced by how simple M-Pajak and E-Form are to use. 35 MSME taxpayers made up the sample. The research methodology is quantitative, and descriptive statistics with multiple linear regression techniques are used for data analysis. According to the study's findings, M-Pajak and E-Form accessibility both partially and concurrently influence taxpayer compliance.This demonstrates that the simpler a DJP application or system is to use, the higher the rate of taxpayer compliance will be because it's simpler for taxpayers to comply with their tax responsibilities.

BUDGET IMPACTS OF TAX PRIVILEGES GRANTED TO EXCHANGE RATE-PROTECTED DEPOSIT ACCOUNT

Türk Lirasının Amerikan Doları karşısındaki değer kaybını önlemek için getirilen kur korumalı mevduat hesabı üç ayı geride bırakmıştır. Kur korumalı mevduat hesabı önce gerçek kişilerin belli döviz cinsinden hesaplarına yönelik getirilmiş, sonra kapsama altın hesapları alınmış, en sonunda ise tüzel kişiler sisteme dahil edilmiş ve bu hesaplara dönüşüm halinde kurumlar ve gelir vergisi avantajları getirilmiştir. Kur korumalı mevduat hesabının başlangıçta bütçeye yük olmayacağı, çünkü Merkez Bankasından karşılanacağı belirtilmiştir. Ancak her vergisel ayrıcalık vergi harcaması niteliğinde olduğundan, devlet bütçesi için bir giderdir. Araştırmanın amacı, kur korumalı mevduat sistemine tanınan vergi ayrıcalıklarının devlet bütçesine maliyeti olup-olmadığını tartışmaktır. Literatür taraması yapılmış ve konu ile ilgili çalışmalar incelenmiştir. Araştırma metodolojisi nitel içerik analizidir. Veri kaynakları; konu ile ilgili çıkarılan kanunlar, tebliğler, sirkülerler, açıklamalar, Hazine ve Maliye Bakanlığının bütçe istatistikleri ve TCMB’ nın para ve banka istatistikleridir. Çalışmanın bulguları; kamunun üstlendiği şartlı yükümlülüğün yurt içi yerleşiklere, TL’nin mali değerini koruma konusunda güven vermesi, yurt dışında yaşayan Türklere tanınan net getiri garantisini belirlemenin henüz mümkün olmadığı, bütçe giderlerinin incelenen dönem itibariyle arttığı, ancak bütçe gelirlerinin de neredeyse bu artış düzeyinde arttığı, faiz dışı fazlanın arttığı, dolayısıyla henüz bütçeye etkisinin düşük kaldığı, kur korumalı mevduat hesaplarındaki artışın maliyetinin giderek arttığı ve esas riskin kurda öngörülmeyen sıçramalar olduğudur

ПОДХОДЫ К ОЦЕНКЕ ТРУДОВОГО ПОТЕНЦИАЛА ДЕЙСТВУЮЩИХ ОСОБЫХ ЭКОНОМИЧЕСКИХ ЗОН И ТЕРРИТОРИЙ ОПЕРЕЖАЮЩЕГО РАЗВИТИЯ

Special economic zones are an important strategic tool of territorial development. Socio-economic development of special economic zones is seen to be a key economic task. To perform this task, special environment is arranged for their development and manufacturing enterprises and the service sector. These special conditions should stimulate their economic development and ensure their sustainable economic growth. The main objective of the study is to assess the development of labor potential in the Russian regions with the special economic zones and a preferential taxation scheme. The research task is to evaluate the economic and social indicators of the special economic zones. The study looks at the labor potential indicators which affect the development and functioning of these territories. The novelty is a comparative analysis of the labor potential indicators before and after a special economic zone is established. The results of the analysis show the impact of preferential conditions on the employment rate, a decrease of the unemployment rate, and changes in the structural disproportion rate and contribute into developing recommendations for efficient managerial decisions in this area. The statistical data of the Federal State Statistics Service, as well as information resources of territorial entities served as the information base for analytical studies. The statistical data analysis revealed the behavior of individual economic and social indicators; the role of a territorial status in economic growth was determined. The results also show that special environment does not stimulate territorial development in manufacturing and service sectors. Most existing territorial entities do not demonstrate high development rates, including by labor potential indicators. The exceptions are metropolitan and large urban agglomerations characterized by high economic development rates due to a high development level in financial and banking sectors, concentration of manufacturing capacities, and a significant agglomeration effect. The identified development trends evaluate the efficiency of tax incentives, the development of special economic zones, and reveal the mechanisms to improve areas of development. The results obtained in the study contribute into a more efficient investigation of the socio-economic situation in special economic zones, adjust their development directions, can be used for preparing strategic and policy documents for the development of territorial entities, including the territories with special tax privileges and preferential conditions for work.

Ottoman Presence in Thessalonike in 1387–1402: The View of Late Byzantine Intellectuals

This article addresses the views of Late Byzantine writers on the problem of the Ottoman presence in Thessalonike in 1387–1402. Taking the materials from the works of the archbishops of the city Isidore Glabas (1380–1396) and Symeon (1416/17–1429), as well as Manuel Palaiologos, the governor of Thessalonike in 1382–1387, into account, this study analyses the circumstances that preceded the surrender of the city to the Ottomans, as well as the reasons that led to the transfer of Thessalonike under the rule of the Turks. The author concludes that the lack of assistance from Constantinople, the hardships of the siege (1383–1387), and the flight from the city of Despot Manuel and Archbishop Isidore Glabas led to the voluntary surrender of Thessalonike to the Turks. There were no significant changes in the city administration, and the city council continued working. However, in defiance of the agreement providing the Christian population of Thessalonike with a number of tax benefits and religious immunity, many churches in the city were looted, and the townspeople soon lost the previously promised tax privileges and were obliged to pay the “blood tax,” i. e. to participate in the devşirme system. Trying to turn their flocks away from cooperation with the Ottoman conquerors, the archbishops in their sermons urged the townspeople to avoid contact with the Turks and condemned marriages with Muslims contracted in Thessalonike as these, in their opinion, threatened the Romaioi’s religious identity. However, under the conditions of Thessalonike being under the rule of the Ottomans, the Turkish settlers actively developing the nearby lands, and the Romaioi having to interact with the Turks, the exhortations of church hierarchs did not find a response from the population wanting calm and peaceful life.

Opportunities for tax planning for digital companies: international experience

The article deals with comparing taxation conditions of a range of countries which can be applied for IT companies as the subjects of digital economy. The author examines the peculiar features of tax privileges, tax planning tools and optimization for running digital companies in such countries as Estonia, Hong Kong, Great Britain, Malta and Ireland. These countries are included in a number of international ratings and are highly estimated by foreign experts as regards the level of convenience of doing IT business. The author especially focuses on the financial calculations of possible ways for tax optimization and the key features of implementation of the extremely popular in European countries IP-Box regimes. In conclusion the author concentrates on the patterns and trends within the tax jurisdictions under consideration including the one regarding the existing treaties on avoiding double taxation. He points out that it is possible to use the international experience in order to create competitive taxation of digital companies in Russia as part of developing addenda to the package of measures (effective 01.01.2021) which is also called “tax maneuver”. In particular, it is suggested that income tax rate for IT businesses in Russia should be altered taking into consideration the foreign countries’ indexes. Moreover, the author presents his ideas on the components of possible use of such measures as “digital residency” as part of the second package of “tax maneuver” measures. The author makes a conclusion on the importance of implementing non-taxation measures for maintaining rapid development of IT-industry in Russia and enumerates the most essential directions and problems of the IT-society and the possible ways of their realization.

Offshoring & leaking: Cristiano Ronaldo’s tax evasion, and celebrity in neoliberal times

ABSTRACT This article examines how the news media framed the allegations made in 2016 against Cristiano Ronaldo for evading taxes through offshores, and how audiences discussed this online, in Portugal, where he is originally from, and Spain, where he played football at the time. These countries were amidst an “austerity culture” justifying welfare cuts, promoting entrepreneurialism as “success”, and presenting neoliberal policies as “common sense”. Our analysis reveals Ronaldo portrayed as a member of the economic elite criticized for the high earnings of football players and celebrity tax privileges; as an ungrateful immigrant who does not contribute enough to society; and as “one like us” maneuvering to evade taxes. The comparative analysis shows audiences had double standards based on their feelings toward the celebrity, and they interpreted this case positively or negatively in relation to the inefficiency of the fiscal and justice systems in Southern Europe.

ЭКСПЕРТИЗА И РЕГИСТРАЦИЯ ОРФАННЫХ ЛЕКАРСТВЕННЫХ ПРЕПАРАТОВ

The purpose of the study is to analyze examination and registration of orphan medicinal preparations in different countries of the world. Methods of description, comparison, grouping and analysis were used in the study. Great importance of the problem of orphan medicinal preparations manufacture and access to the market associated with a large number of rare diseases (7000-8000), their wide distribution in various regions of the world (up to 8% of the population), high cost of development and difficulty in conducting clinical trials is marked. It is shown that criteria for classifying diseases as orphan ones are their prevalence among the population as well as total number of patients in a particular country. Orphan medicinal preparations are those intended to treat rare diseases; in a number of countries (the USA and the European Union) the criterion for orphan medicinal preparations is its unprofitableness for the manufacturer. In the United States, the European Union and Japan special subdivisions for the registration of orphan medicinal preparations have been established in the structure of regulatory authorities. In order to stimulate the orphan medicinal preparations manufacture in the USA, the European Union, Australia and Japan manufacturers are given financial resources for the development and research, tax privileges, discounts and consultations with the specialists are provided during registration. Restructuring technology is widely used in the development of orphan medicinal preparations in the US and Singapore. It has been established that in order to increase accessibility for the population in different countries various accelerated procedures to give access to orphan medicinal preparations to the market are used. The terms of market exclusivity are stated: in Australia - 5 years, in the USA - 7 years, in Japan and the European Union - 10 years. It is determined that there are lists of orphan diseases (from 41 in the Kyrgyz Republic to 262 in the Russian Federation) and (or) orphan medicinal preparations approved in all the EAEU countries; accelerated registration procedures are provided; import of unregistered orphan medicinal preparations is allowed.

Аргументация в пользу правового закрепления принципа добросовестности исполнения налоговой обязанности

Throughout studying of a problematics of conscientiousness in article the question of legislative fastening of a category of conscientiousness from the point of view of various approaches is considered. Considering the complex approach necessary in questions of legal definition of the maintenance of this or that category, the author insists on introduction of concepts of conscientiousness, the diligent tax bearer, a presumption of conscientiousness not only and it is not so much within the limits of separate norms and articles, how many on necessity of reduction of maintenance НК the Russian Federation according to them. The legal regulation in such context when conscientiousness is a letter and spirit of the law, demands revision of set of its positions, concerning legal status of tax bearers, tax departments, tax agents, banks, a legal regulation of actions of tax control and consideration of their results, the tax information etc. Hence, for the author it is a question of giving to legal regulation of a certain orientation, a formulation new концепта, according to which: 1) the diligent person always has advantage before unfair, and the more so before the defaulter; 2) the diligent person cannot be put in the worst position, than unfair; 3) granting of tax privileges demands a recognition of the person the diligent; 4) application of special tax modes is put in direct dependence on a recognition of the person by the diligent. Thus, in a basis of legal regulation of a principle of conscientiousness the author puts the approach based on a recognition of a difference of legal status of persons depending on execution by them of a duty on payment of taxes that, in its opinion, to the greatest degree corresponds to taxation major principles — compulsions, generality, equality and justice.

State Housing Policy: European Funding Practices and Realities of Ukraine

The problem of citizen housing providing as a key prerequisite for sustainable development of Ukrainian cities has become especially relevant in the last decade, given a number of factors and objective circumstances. Such circumstances include both the global trend of urbanization and the challenges of today, which are the result of military aggression in the east of the country and the COVID-19 pandemic. All this raises the question of the need to intensify the state housing policy and finding non-standard models and additional reserves and funding sources for housing construction in Ukraine. The authors analysed the main approaches of European countries in the field of social housing. The existence of national peculiarities of the implementation of the state housing policy has been established, as well as the common features of the relevant public service provision by the governments of the EU member states to their citizens have been determined. The authors found that European countries, as a result of a long evolutionary path of development, mostly rely on the model of social housing sector support, which provides subsidies to both the developer during the construction of such housing and the citizens who find themselves in difficult circumstances. At the same time, social housing for the needy is not sold, but rented on preferential terms. The authors of the article on the basis of the Ukraine legislation analysis, according to the results of the proposed funding schemes effect assessment of social housing construction identified the main areas of optimization and further research. It is clearly illustrated that one of the ways to ensure the availability of such housing for those who need it is to reduce the cost of construction through the use of tax privilege for housing cooperatives, the benefits of small business taxation preferences and innovative methods of combining original organizational legal forms of doing business in combination with the use of modern financial instruments, such as derivatives.

System of taxation of hotel enterprises in Ukraine

The taxation system of hotel enterprises in Ukraine according to their organizational and legal status is analyzed. The influence of the tax system on the organizational and functional characteristics of hotels – staff, specialization, indicators of financial and economic activity, qualification of accountants, financial statements, etc. is revealed. The advantages and disadvantages of the general and simplified tax system in Ukraine are described. Most hotel businesses use a simplified tax system. The connection between the state tax policy in the hotel industry and investment activity is revealed. Taxation is a key point in which the government supports investment-attracting businesses. Support is provided in the form of reduced income tax rates, tax benefits. The state, by not receiving budget revenues, encourages hotel companies to reduce their income tax expenditures to invest more in business and increase profits. It is important, together with the reduction in the tax rate, to use means of influence for the purpose of tax relief. In Ukraine, the tax system does not promote investment in the hotel industry. The mechanism of application of tax privileges in countries known to the tourist specialization is characterized. It has been revealed that the hotel taxation system is one of the key factors of their microeconomic development, financial capacity building, and at the same time an instrument of investment in the hospitality sector of Ukraine. Reducing the profit tax rates of hotel companies from 21% to 18% contributes to improving their financial status, increasing production capacity, and improving service levels. However, such a tool cannot be a guarantee of reinvestment in an enterprise. Targeted tax benefits are considered more effective, for example: significantly reducing or exempting companies by category, type, capacity, location of income tax for a specified period. At the same time, with the reduction of the tax rate, it is necessary to use the means of influence to comply with the subjects of the hotel business with the targeted application of tax benefits. Key words: hotel enterprises, tax system, tax breaks, profit of enterprises, investments, investment climate.

Tax privileges as a stimulating tool of Megascience projects

The article is devoted to the study of the impact of tax privileges on the stimulation of scientific activity in general and megascience projects in particular. The paper examines the concept and types of tax privileges in accordance with the tax legislation of the Russian Federation, considers tax privileges associated with the implementation of scientific activities, in particular, privileges for personal income tax, corporate income tax, privileges for taxes levied in connection with the use of simplified and patent systems of taxation, by subjects carrying out scientific activities. It should be noted that currently there are no privileges in the tax legislation of the Russian Federation that would be directly related to the implementation of megascience projects. Meanwhile, the possibility of their introduction should be properly assessed and should be seriously considered by the top officials of the state. Currently, there are no privileges in the tax legislation of the Russian Federation that would be directly related to the implementation of megascience projects. Meanwhile, the possibility of their introduction should be properly assessed and should be seriously considered by the top officials of the state. The mechanism for applying the so-called “tax holidays” is currently very limited.

Stylite (esṭūnōrō) et sa ṣawmaʿa face aux milieux cléricaux islamiques et miaphysites (i er–iie /viie –viiie siècles)

Stylites (esṭūnōrē) represented a major form of eremitism in late antique and early Islamic Syria and Mesopotamia. As archetypes of the Holy Man described by Peter Brown, they were in close contact with rural populations (pagani) and therefore promoted the Christianization of such marginal, non-civic spaces. In doing so, they quickly became authorities competing with urban bishoprics. Many Syriac sources (such as synodical canons) attest to preaching, teaching, arbitration, judgments, and even administrative sentences carried out by these ascetics on columns for faithful crowds (ʿamē) in villages. Consequently, the churches, and especially the Syrian Orthodox Church, tried to use them for local anchorage during the seventh and eighth centuries while, at the same time, seeking to integrate them into stable and enclosed monastic structures. These solitary monks also fascinated Arab populations since St. Simeon both invented this asceticism and converted local Bedouins. Indeed, the Muslim tradition contains important evidence of the influence exerted by the so-called ahl alṣawāmiʿ on Muslims. In this article I demonstrate that during the first two centuries of the hijra, the concept of ṣawmaʿ(a) exactly matches the Syriac understanding of esṭūnō as a retreat on top of a high construction, whether a square tower or a proper column. I rely on poetry, early lexicography, bilingual hagiography and historiography, and especially the Syriac and Arabic versions of Abū Bakr’s waṣiyya, which expressly refers to these monks. I then show how the developing Islamic authorities tried to divert Arab Muslims from these initially privileged and valued figures. To this end, they used the same kinds of arguments as did the canonical anathemas against stylites, who were also often seen as competitors and threats by the official ecclesiasticalauthorities. Scholars of ḥadīṯ, fiqh, and tafsīr developed their own rhetoric, distinguishing, for instance, between good stylites and bad “tonsured” ones, while jurists gradually restricted their initial tax privileges. Finally, the latter, at the end of the second/eighth century, they required Muslims to completely avoid them, completing the process of excommunicating both Christianity and its most revered figure.

OPPORTUNITIES AND BARRIERS TO THE DEVELOPMENT OF TOURISM IN RURAL AREAS

he aim of the study is to present the opportunities and barriers to the development of tourism in the rural areas of Lower Silesia. The basis for developing the empirical part was research conducted in 2018 in 30 rural tourism and agritourism facilities. The facilities were located in Kłodzko Land (Kłodzko Poviat) and the Barycz Valley Landscape Park. A standardized interview was conducted with owners of accommodation facilities with the use of an interview questionnaire. The research results show that the development of entrepreneurship in the provision of tourist services in rural areas is effectively limited by a financial barrier, difficulties in obtaining external capital and a low level of technical and utility infrastructure. According to the respondents, the obstacles to receiving guests primarily include: a lack of a full and interesting offer and its low quality as well as a lack of food provision and, in the case of foreign tourists, insufficient knowledge of foreign languages. The factors favouring the development of tourism in these rural areas are a growing tendency to participate in rural tourism of both compatriots and foreign tourists, the growing interest of tourists in healthy food, availability of European Union funds and tax privileges. Due to the advantages of the Polish countryside, the main goal should be a continuous focus on combining agritourism with an active farm.

TAXATION SYSTEM: A COMPARISON BETWEEN THAILAND AND THE PHILIPPINES

The purpose of this research to study of taxation system, taxpayers, taxation agencies, tax rates, penalties, term and conditions of tax privileges and comparative analysis of taxation systems between Thailand and Philippines. The findings of tax system comparison were the difference of tax collection organization between Thailand and Philippines, however, both countries have the same tax system that are tax baskets, tax regulations, tax benefits. From these findings can be concluded that taxpayers or entity in Thailand has more advantage than Philippines’s in tax allowance regulations, personal tax income allowance favoured to taxpayers for lower tax rate. Moreover, the tax rate in Thailand is lower than in Philippines resulting to proprietors or investors could bring these proceeds to expand their business or investment, finally, it will generate economic growth.

Heterogeneous Taxes and Limited Risk Sharing: Evidence from Municipal Bonds

AbstractWe evaluate the impacts of tax policy on asset returns using the U.S. municipal bond market. In theory, tax-induced ownership segmentation limits risk sharing, creating downward-sloping regions of the aggregate demand curve for the asset. In the data, cross-state variation in tax privilege policies predicts differences in in-state ownership of local municipal bonds; the policies create incentives for concentrated local ownership. High tax privilege states have muni bond yields that are more sensitive to variations in supply and local idiosyncratic risk. The effects are stronger when local investors face correlated background risk and/or diminishing marginal nonpecuniary benefits from holding local assets.

The Strategy of Innovative Development of Economy of Ukraine till 2030

The Strategy of the development of the innovative activity sphere for the period up to 2030 approved by the Government of Ukraine has been analyzed in the article. It was determined that the innovative activity sphere has several disadvantages. The following issues have not been considered: application of tax privileges for the activation of innovative activity of domestic enterprises; implementation of the list of specific innovative projects, which are fully or partially financed from the state budget; direct connection of the state with business and society; mechanism of interaction between universities and domestic enterprises; people responsible for the implementation of the Country Innovation Strategy at the state and local levels have not been assigned; the priority of public procurement of high-tech products from domestic manufacturers has not been established; mechanisms of annual monitoring and control of the stages of strategy implementation have not been defined. The ways of overcoming these issues have been provided in the article. An algorithm of the implementation of the Innovative Development Strategy of Ukraine until 2030 has been developed and suggested, which will make the state policy in the sphere of innovation activity more systematic and advanced. The suggested algorithm of strategy implementation consists of five main stages: preparatory, computational, organizational, practical implementation and result from analysis. At each of these stages, the functions and responsibilities of each participant in the innovation process are defined: the state, research institutions, local governments, and business structures. The deadlines for the implementation of necessary transformations and practical mechanisms for their realization have been determined. The role of state bodies as the main organizational element of the Strategy development is highlighted. The algorithm of the realization of the Strategy of Innovative Development of the Ukrainian Economy suggested by the author will ensure the consistent and gradual implementation of the structural elements of the national innovation system, its effective transformation, and further development, since each step of the Strategy is a logical stage of implementing a comprehensive program to ensure the development of innovative relations in the state’s economy.

ИСТОКИ РЕСТОРАННОГО БИЗНЕСА В ПЕТРОВСКУЮ ЭПОХУ: ИСТОРИОГРАФИЧЕСКИЙ ОБЗОР МАТЕРИАЛОВ УФИМСКОЙ ПРОВИНЦИИ

This article examines the specifics of the distribution of the drinking industry in the Ufa province during the reign of Peter 1. Difficulties in the development of distilling and alcohol business in this territory are associated with the religious traditions of the local population, the Bashkirs, as well as with the patrimonial right to own land of the indigenous population and the predominance of nomadic lifestyle. As a result, on the one hand, the Bashkirs as Muslims in every possible way opposed the emergence of drinking establishments and the spread of alcoholic beverages in the Ufa province, on the other hand, poorly developed agriculture did not contribute to the procurement of a sufficient volume of raw materials for the production of bread wine in this territory. Under Peter I, an attempt was made to influence the patrimonial right of the Bashkirs by increasing the list of fees and duties from the Bashkir population, as a result of which the Bashkir uprising of 1704–1711 was provoked. The result of the suppression of this uprising was to abolish the tax privileges of the Bashkirs, active agricultural development and large-scale peasant colonization of the territory. However, as a result of the clashes, the estates of the Ufa nobles began to decline, more than a third of the landowners’ villages were deserted, the number of peasants in the region was almost halved. Separately, the article discusses drinking fees, the infrastructure for managing government fees and duties in the Ufa province. Thus, in the course of the study, it was found that the basis of the region’s drinking profit was «honey collection from wine sales», that is, the most affordable alcoholic drink in Bashkiria was honey. At the same time, the grain raw materials necessary for distilling remained in short supply, which is why distilling continued to develop at a slow pace. It was also found that, despite the emergence of new categories of establishments in St. Petersburg, there were no changes in the outlying provinces, including in the Ufa province, and the number of taverns in the region remained the same.