Tax Methods Research Articles

Innovative approaches to reforming the pension insurance system of Ukraine: background of foreign countries

One of the most important tasks for any civilized state is to care for the elderly. The collection of various forms of financial support for individuals who have reached the retirement age set by law or have lost their ability to work through centralized insurance or budgetary funds has existed for a long time. This led to the creation of a pension insurance system covering all citizens. The primary goal of such a system is to prevent poverty due to the loss of working ability due to age. Reforming the domestic pension system has been ongoing for more than 20 years. However, it has not yet ensured the implementation of a three-pillar pension system in Ukraine. This requires a more detailed study of the successful experiences of other countries in this field. This is of particular importance in light of the upcoming post-war reconstruction of our country. All sectors of the economy will undergo reconstruction, and it seems entirely likely that radically new paths for rebuilding will be considered, especially for the population’s social insurance system. Modern pension insurance systems operating in different countries are not alike [1]. They differ in principles and organizational foundations of functioning, coverage of participants, taxation methods and rules governing pension contributions and payments. Each pension system depends on the level and stability of the country’s economic development, traditions, social security experience, labor motivation system, tax, and labor legislation. The article is dedicated to analyzing pension systems in industrially developed countries. Studying the experience of such countries is important for Ukraine due to the necessity of creating an efficient national pension system. The article explores the current challenges and opportunities for reforming Ukraine’s pension insurance system using innovative approaches. Particular attention is paid to analyzing the experiences of foreign countries that have successfully reformed their pension systems and introduced modern pension management methods. In light of rapid demographic aging and increasing financial pressure on pension funds, the article justifies the need to transition to a multi-tiered pension insurance system.

Impacts of state tax and resource ownership policies on extraction: Evidence from U.S. natural gas production

We analyze the impact of different state tax structures and resource ownership policies on natural and shale gas production. Using state-level, quarterly data from seven of the largest shale gas-producing states from 2007 to 2020, we find evidence that both the type of taxation method and the presence of a forced pooling law impact natural gas production. Using random effects models, we find that impact fees do not significantly affect either natural gas or shale gas production relative to severance taxes. Conversely, we find that in states with volume-based tax rates, quarterly natural gas production increases by 2.5 % relative to those states with revenue-based tax rates. We also find that the existence of a forced pooling law decreases quarterly natural gas production with an estimated decline of between 2.6 % to 3.8 % relative to states where no forced pooling law exists. These findings show that the restrictions imposed by forced pooling laws have larger impacts on production compared with different severance tax structures.

Disproportionate Nature of Instrumental Obligations and Method of Taxation of a General Partnership as a Corporate Tax Taxpayer

Disproportionate Nature of Instrumental Obligations and Method of Taxation of a General Partnership as a Corporate Tax Taxpayer

Tax administration of digital economy: Concepts, problems and directions of development

The article argues that the international business landscape has changed due to advances in information and communication technologies (ICT), which have led to digital transformation in all sectors of the economy. These processes have required legislators to urgently adapt traditional taxation methods to the digital economy. The author considers the concept of digital economy, its implications for tax systems. An attempt is made to analyze the main problems in the context of tax administration of the digital economy. According to the author, the current rules governing international taxation are designed to apply to enterprises physically present in the country and are not suitable for “digital” companies that do not have an identifiable physical presence in the states in which they conduct economic activities. The current proposed solutions to tax problems are analyzed: the concept of the Organization for Economic Cooperation and Development (OECD) within the framework of work on BEPS, unilateral introduction of digital service tax by countries or application of indirect taxes (VAT, WHT, etc.), the concept of “profit sharing”, changing the definition of permanent establishment by creating a new concept of “virtual (digital) permanent establishment”. It is concluded that the first component of the OECD concept and amending bilateral international tax conventions to include the definition of digital representation seem to be the most promising development options.

Carbon taxation on high utility transport fuels: An implementation of enviro-economic analysis for the sustainable environment”

The humongous increase in carbon emissions in the past few decades presents an environmental challenge to the scientific community. The current study proposes a method of taxation on high-carbon emission fuels. For this purpose, a comparative enviro-economic analysis is carried out on the three most commonly used fuels (gasoline, Liquefied Petroleum Gas (LPG), and Compressed Natural Gas (CNG)). The speed of the test engine varied from 1800 to 4200 Revolution per Minute (RPM) in increments of 400 RPM. Performance parameters (Brake Power (BP), Brake Thermal Efficiency (BTHE), and Brake Specific Fuel Consumption (BSFC)) were measured using a hydro dynamometer. Emission analysis, including Carbon Dioxide (CO2), Carbon Monoxide (CO), Unburned Hydrocarbons (HC), and Nitrogen Oxide (NOx), was conducted using the TESTO 350 analyzer. The application of Weibull distribution with a 95 % confidence interval, on emission data, explained the adequacy of the data. Among test fuels, CNG emerged as an environment-friendly fuel with an emission reduction of 16, 42, and 43 percent for CO2, CO, and HC in comparison to gasoline. Also, BTHE and BSFC of CNG were better than other alternatives. Moreover, the carbon penalty for CNG fuel showed a price reduction of 32 and 20.8 percent in comparison to gasoline and LPG respectively. The study provides a novel approach to assess the environmental impact of fuels by economic analysis based on emitted carbon quantity. In addition, this very idea is novel in promoting the Sustainable Development Goals (SDG) of the United Nations (UN) through carbon taxation.

Taxing Financial Services under Australia’s GST

The author considers that the assumption that financial services are too difficult to tax under a GST is flawed. When the GST was introduced in Australia, that flawed assumption led to the exempting (input taxing) of financial services, which comes at a cost of almost AUD 6 billion per annum to the Australian revenue base. In this article, the author explains that an addition method of taxation would be effective in fully taxing financial services under Australia’s GST, and also for other jurisdictions. This method has many advantages and few disadvantages relative to the cash flow methods of taxation, and is the superior method for fully taxing financial services.

Estimated Taxation Method in the Saudi Income Tax Law

The thesis delves into the complex realm of the Estimated Taxation Method within the Saudi Income Tax Law, offering a comprehensive analysis of this crucial aspect of taxation. The study aims to fill a significant gap in the existing literature by providing a detailed examination of the legal framework surrounding estimated taxation and the challenges faced by taxpayers in Saudi Arabia. Through a meticulous review of primary and secondary sources, including law review articles and academic documents, the thesis employs deductive reasoning to scrutinize the regulatory framework governing estimated taxation. By focusing on the specific context of Saudi Arabia, the research sheds light on the uncertainties and ambiguities introduced by the expansive discretion granted to the tax authority in imposing estimated taxation. The significance of this study extends beyond academic discourse, as it aims to provide valuable insights for foreign investors considering investments in the Kingdom of Saudi Arabia. It gives a preamble to foreigners seeking to invest in the fast-growing economy of Saudi Arabia. In other words, the research seeks to enhance clarity, consistency, and adequacy in the regulatory framework governing taxation. It achieves this by offering a nuanced understanding of the Estimated Taxation Method and its implications for taxpayers. Overall, this thesis contributes to the ongoing dialogue on tax laws and income tax, emphasizing the need for a well-defined regulatory framework that balances the interests of taxpayers and the tax authority. In sum, by addressing a novel aspect of taxation not previously explored in published research, this study enriches the understanding of tax policies and their impact on economic activities in Saudi Arabia.

INFLUENCE OF THE LEVEL OF TAX AGGRESSIVENESS ON THE PROFITABILITY OF PUBLICLY TRADED COMPANIES OF INDUSTRIAL GOODS LISTED ON B3

Tax aggressiveness represents the most advantageous legal method of taxation chosen by taxpayers, after exploring the ambiguities and uncertainties contained in the tax legislation. In this sense, this study aims to verify the influence of the tax aggressiveness level on the profitability of publicly traded companies of industrial goods listed on B3 (Brazilian Stock Market) in the period from 2010 to 2019. The information was collected in the Economatica@ database and 52 companies were analyzed by means of multiple and quantile regressions. The results pointed out, based on the mean functions of the MQO method, that the level of tax aggressiveness does not influence the profitability. However, when considering the conditional quantile functions of the MEA method, the GAAP ETR starts to present statistical significance and negative coefficient as expected for the Q50 and Q75 quintiles of NM (Net Margin), ROA (Return on Assets) and ROE (Return on Equity) and for the Q90 quintile of NM and ROA and then, the hypotheses H1a, H1b and H1d that the tax aggressiveness level positively influences the NM, the ROA and the ROE of the investigated companies are not rejected. Having said that, in general, it is concluded that the higher the tax aggressiveness the higher the profitability of the publicly traded companies of industrial goods listed on B3 and that, even with issues not fully resolved, the theme can be very useful for various users of accounting information, such as tax legislators, regulators, investors, company directors and academic researchers.

ПОДАТКОВЕ ПЛАНУВАННЯ У СИСТЕМІ ФІНАНСОВОГО МЕНЕДЖМЕНТУ

The article examines in detail the importance of tax planning at the micro level. The main focus is on the analysis of the concept of tax planning, as well as a comprehensive study of the tactics and tools used in tax planning. It has been established that the tax strategy of the enterprise in the modern paradigm should be determined not only by calculating tax liabilities, but also by carefully studying the possibilities of their optimization. It has been proven that the effective use of tax incentives and the ability to avoid excessive tax burdens make it possible to significantly improve the financial position of business entities. One of the most common methods of reducing the tax burden is strategically oriented tax planning. There are other methods of tax optimization, but not all of them are legally acceptable. In the context of domestic law-making, where tax laws are often contradictory and interpretations can vary, the line between legal and illegal methods of taxation can be blurred and ambiguous. Under such conditions, it is important to clearly distinguish between concepts such as tax evasion, tax avoidance and legitimate tax planning. The tax planning process involves close cooperation between the manager, the accounting (financial) service and the lawyer. These specialists work on the development of appropriate innovative approaches and strategies, which include a thorough study of legislation, specialized literature, and also study successful practices in the field of taxation of other enterprises and organizations. Effective tax planning, involving the involvement of qualified specialists in this field, careful compliance with current legislation, systematic consultations with fiscal authorities and maximum optimization of the tax burden, is a key factor in creating a highly profitable, legitimate and stable business. These measures not only increase the financial efficiency of the enterprise, but also ensure compliance of its activities with legal requirements, thereby strengthening its position on the market.

ОСОБЕННОСТИ НАЛОГОВОЙ СИСТЕМЫ РЕСПУБЛИКИ КОРЕЯ

The article examines the features of the current tax system of the Republic of Korea. The relationship between the tax system and the level of economic development of the state is obvious and undeniable: the more transparent, rational and efficient the tax system is, the more budget formation is based on tax revenues and the greater the ability of the state to finance the performance of its functions, including ensuring the socio-economic development of the country, which fully corresponds to the essence of the tax. The thesis was used as the basis for the research, according to which the tax system of the state is a set of taxes and fees levied in accordance with the procedure established by law, the system of tax authorities, as well as the methods and forms of taxation and tax administration used by them. Based on the analysis of the legislative base of the Republic of Korea, the current structure of taxes and fees, the system of tax authorities, forms and methods of taxation and administration of tax revenues to the country's budget system are considered. Based on the analytical resources of the exchange portal Take-profit.org It has been revealed that the current policy of the Government of the Republic of Korea to curb the increase in tax rates on a number of significant taxes, combined with traditional tax incentives to stimulate exports of products from companies in a number of key industries, leads to an expansion of debt financing of the economy and ultimately to an increase in the debt burden on the economy. In this regard, the dynamics of the country's debt burden was compared with the dynamics of a number of countries belonging to the G20 group. Based on statistical data from the Organization for Economic Cooperation and Development, the structure of tax revenues has been identified both by major groups (national and local) and by individual types.

КОНЦЕПЦИЯ ДИФФЕРЕНЦИРОВАННОГО МЕТОДА НАЛОГООБЛОЖЕНИЯ ПРИБЫЛИ ПРЕДПРИЯТИЙ

The purpose of this article is to present the concept of the differentiated method of corporate profit taxation developed by the author. The article reveals its regulations and elements. The definitions of economic categories and principles of differentiated method are proposed. The possibilities of tax control and management of tax basis, tax burden, it compensation, financial stability of enterprises and the economy as a whole, transition of sectoral enterprises from group to group in conditions of this concept are considered.

Закономерности роста Larics sibirica в противоэрозионных лесных полосах на южном черноземе

The purpose of the study was to establish the growth patterns of 57-year-old Siberian larch and lanceolate ash in anti-erosion forest strips. Plantings were studied by methods of forest taxation according to OST 56‑69‑83 and the textbook S-PB of the Forestry University. Private methods of K.K. Vysotsky and S.S. Pyatnitsky were also used. Experiments have established the outstripping growth of larch (the main breed) and ash (the accompanying breed) in the flow-regulating forest strip, reinforced with a water-retaining rampart, compared with the near-drainage due to surface runoff accumulated in the rampart pond. The growth intensity index of larch increases with age by 2.95 cm/cm2, and the productivity of cambium decreases in the runoff-regulating forest strip by 0.9 dm3/m2, in the by-ravine by 3.40 cm/cm2 and 0.73 dm3/m2, respectively, which is associated with a lower moisture content in the soil. In the by-ravine forest strip, soil moisture reserves for the long-term observation period averaged 49.0‑61.1% of the lowest moisture capacity, in the runoff control zone with a rampart – 56.7‑72.3%, which additionally accumulated 34.2‑49.7 mm of moisture in 1.5 m of soil layer. The bonitet of larch when the forest strip is strengthened by a rampart exceeds the bonitet of the by-ravine strip by 1 class. It should be noted that Siberian larch is a more highly productive species compared to pedunculate oak by one or two classes of bonitet in identical conditions with soils on the flask (previously published by us, 2021). The coefficients of determination of the relationship between the growth in height of Siberian larch growing in the flow-regulating and by-ravine forest strips, from the indicators of age, growth intensity, productivity of cambium are 0.92‑0.98, which indicates a close relationship. Siberian larch, as the main species, is recommended in protective forest stands, especially on bedrock.

Таксационная характеристика особенностей лесного фонда Барнаульского лесничества Алтайского края

The study was conducted in order to identify forestry and taxation features of forest plantations in the Barnaul forestry of the Altai Territory, located in the suburban area of Barnaul. Areas of the forest fund were selected at different distances from the city of Barnaul: in the zone of a dense network of roads and settlements (0‑15 km) and in the zone of less intensive infrastructure (37 km). Using the methods of ecological profiles, variation statistics, comparative analysis, and forest taxation, the taxation materials of 32 forest quarters were processed, including data from 718 forest taxation allotments. Using two-factor analysis of variance, it was found that the individual studied indicators of forest plantations (average height, completeness, bonus class and reserve per 1 ha) depend on the type of forest. The taxation indicators of stands in the suburban area (except for the average stock per 1 ha) do not have a reliable dependence on the features of Barnaul. The analysiso f variance in relation to the natural renewal of the main breed showed that the average height and density depend on the type of forest, and the distance from the city limits affects only the average density. High vaul es of occurrence (65.4‑89.5%) of undergrowth were noted in fresh forest, lower in grass forest (15.5‑48.4%), but the occurrence increases with distance from the city in both types of forest. Ash-leaved maple finds its ecological niche mainly in the grass forest, displacing local plant species, preventing the natural renewal of pine. It has been previously established that the parameters of forest plantations in suburban pine forests of Barnaul depend on the type of forest, showing different structural and positional stability in relation to anthropogenic factors.

CONTEXTUALIZING INDIVIDUAL TAXPAYERS’ READINESS TO MOVE ON (FROM USING PRESUMPTIVE TAX FACILITY)

Abstract— The tax mechanism known as turnover-based presumptive tax is provided to taxpayers operating within the micro, small, and medium sectors. Presumptive tax, in principle, is exclusively imposed for a specific duration. Individual taxpayers will transition back to the conventional taxation method in 2025. This study aims to explore the factors that influence the willingness of individual taxpayers to transition from utilizing the presumptive tax facility to adopting the conventional taxation scheme. The present study used a qualitative methodology, explicitly employing a case study framework within the context of South Tangerang. We collected primary data through interviews and obtained secondary data from literature documentation. We analyzed the gathered data using thematic and triangulation analysis methods. This research found six factors that influence the willingness of individual taxpayers to adopt changes in the taxation system. This paper makes a valuable contribution to the government by offering an overview of the critical factors that require attention to enhance individual taxpayers' readiness for the shift in their taxation mechanism.
 Keywords: Determinant; MSME; Presumptive; Readiness; Tax

REPRESENTATIVES OF THE FAMILY SALICACEAE MIRB. IN THE GREEN SPACES OF THE CITY OF KRYVYI RIH (DNIPROPETROVSK REGION)

Introduction. To stabilize and optimize the urban environment, it is possible only by maintaining a high level of plant activity. In the system of green spaces of cities, woody plants play the main role in shaping the environment. Among the deciduous woody plants of the temperate zone of the Northern Hemisphere, species of the family Salicaceae Mirb. are among the most used in landscaping. Fast growth, phytoncide qualities, resistance to air pollution and unpretentiousness to soils – all this contributed to the use of Salicaceae in garden and park architecture. The study of their ecological and aesthetic role in modern urban complexes is timely and relevant. Aim. The purpose of our work was to investigate representative species of the family Salicaceae Mirb., used in the landscaping of the city of Kryvyi Rih, as well as their vital state and morphometric characteristics. Methods. The study of the real state of green spaces was carried out by the method of route surveys using the methods of landscape taxation. The degree of spread of a species or a cultivar was determined by the occurrence rate of the species, which was calculated by the ratio of the number of parks (squares) with a given species to the total number of them, expressed as a percentage. The viability of trees was determined according to the scale of viability of tree species in protected plantations by L. Savelyeva. Main results. Among the angiosperms, one of the most abundantly represented in the landscaping of parks and squares of Kryvyi Rih is the family Salicaceae Mirb. In the city’s green spaces, species and cultivars from two genera are widely used. The genus Salix L. is represented by 5 species Salix acutifolia Willd., S. alba L., S. babylonica L., S. exelsa S. G. Gmel., S. fragilis L. and 2 decorative forms of S. alba ‘Vitellina pendula’ Rehd., S. matsudana Koidz. ‘Tortuosa’. At the same time, the genus Populus L., in the green spaces of the city, is represented more widely and includes 9 species: Populus alba L., P. balsamifera L., P. bolleana Lauche, P. deltoides Marsh., P. italica (Du Roi) Moench, P. nigra L., P. simonii Carr., P. tremula L., P. trichocarpa Torr. et Gray and 2 hybrids – P. x berolinensis Dipp., P. x wettsteinii. In the course of research, it was ascertained that willows and poplars in the city’s parks are used unevenly, therefore, according to the degree of distribution, they can be divided into three categories: I category – the most common species that occur in 32-50 landscaping objects (degree of distribution – 27.6-43.1%); II category – moderately common species occurring in 7-20 landscaping objects (prevalence rate – 6–17.2%); ІІІ category – rare species growing in 1-4 landscaping objects (degree of distribution – 0.9-3.5%). The first category includes P. italica (Du Roi) Moench, P. deltoides Marsh., P. bolleana Lauche, P. nigra L. and S. alba ‘Vitellina pendula’ Rehd., which grow in almost half of the studied parks and city parks. According to the predominance of types of plantings, the following series can be built: group plantings → individual specimens → plantings in rows → massifs → alley plantings. The second category includes P. simonii Carr., S. alba L., S. babylonica L., S. matsudana Koidz. ‘Tortuosa’, S. fragilis and P. alba L. The third category consists of rare species: S. acutifolia Willd., S. excelsa S. G. Gmel. and P. tremula L., P. trichocarpa Torr. et Gray, P. balsamifera L. and the hybrid P. x wettsteinii. For the first time, information on the distribution of willows and poplars was studied and summarized in the cultivated coenoses of the Right Bank Steppe of the Dnieper region, using the example of a large industrial city, and their main morphometric characteristics were determined. The obtained data make it possible to improve planning for the use of promising species, hybrids and forms of the family Salicaceae Mirb. with the aim of enriching the value of green spaces of parks and squares in the conditions of the Right Bank Steppe of the Dnieper region. Most representatives of the family Salicaceae Mirb. passed the initial test in the conditions of the introduction area, showed satisfactory adaptability and average points of life status. The exceptions are the poplar cultivars P. ‘Hradizhzka’, P. ‘Sacrau-59’ and P. ‘Keliberdynska’, which at the age of 20 years are in excellent condition and have the highest viability rate.

Methodological Aspects for the Analysis of Transylvanian Censuses in the First Third of the Eighteenth Century

Throughout history, tax revenue has been a significant source of income for the state. Direct taxes composed a crucial part of the state budget, along with revenues generated from trade and other economic activities. Since the Early Modern Times, taxpayers have been registered before tax collection to estimate income and determine applicable taxes for households.In the Middle Ages, censuses taken in the Kingdom of Hungary aimed to register the taxpaying population, mainly serfs, while excluding the tax-exempt nobility and ecclesiastical order. The Ottoman conquests led to changes in the tax system, with the occupiers building a well-organized system adapted to local social conditions in the territory under their rule. Despite the Viennese court's financial administration reforms, medieval taxation methods persisted for decades in the remaining part of the Kingdom of Hungary. Tax collection procedures in the Principality of Transylvania also followed medieval customs, although the Transylvanian government introduced changes in defining taxpayers and tax units, similar to the reform in the Kingdom of Hungary.In my study, I examine the censuses (conscriptiones, connumerationes) carried out in Cluj and Turda Counties from 1713 to 1733. My research focuses on the structure and content of these sources, as well as their methodological implications and potential for data interpretation and application.

An Old song in a New Way: About the Progression in the Personal Income Tax

The issues of choosing between proportional and progressive taxation of personal income and assessment of the principle of fair taxation in relation to these methods accompany the centuries-old history of world tax policy, which is the relevance of the research, being the subject of discussions of Russian and foreign scientists. The purpose of the study is to develop the idea of taxation of income of the population in Russia, taking into account the principle of fair taxation. The theoretical objectives of the study include an analysis of the validity of the method of taxation chosen, as well as an analysis of the progressive method of taxation, which allows for a fair redistribution of income through the progression of rates and an adequate system of tax deductions. The practical objectives of the study are to study the influence of income taxation methods on the formation of budget revenues and incomes of the population, to assess the “shadow” fiscal potential of income, to determine the level of demand and significance of tax deductions. As a result of the research, it has been scientifically proven that proportional taxation and weak progression discredit the principle of vertical equity, lead to a hidden progression in the withdrawal of income, have no obvious positive effect on capital outflow and, in combination with insurance premiums, affect the size of the potential tax base. The practical significance of the study is to develop concrete proposals for the methodological development of personal income tax through differentiated tax deductions, tax mechanisms for strengthening the institution of family and marriage, and the expansion of the tax base.

Virtual Currencies: Estimating the Revenue from Taxing Bitcoin in Light of the US Experience and Proposing a Method of Taxation

The aim of this study is to estimate the tax revenue of Bitcoin that could have been generated between 2014 and 2017, in the United States, which is the first state in terms of trading volume on online exchanges of Bitcoin in 2020. The authors hereby respond to the question whether the taxation of such a currency can constitute a supplementary budget resource for states whose public expenditures are rising especially after the COVID-19 pandemic. This study is the first using Bitcoin’s exchange rate to assess taxable revenue based on the supply-and-demand law of Bitcoin and USD. The authors made estimates based on the observation and analysis of the Bitcoin/USD exchange rate. The resulting estimates show that taxing Bitcoin can generate an important tax resource. Given that no consensus has been reached by worldwide authorities on the taxation of such a resource, the authors set forth a possible global solution.

Cross-border E-commerce Tax Avoidance: Impact and Supervision Suggestions

With the rapid developing of economic globalization and digital economy, cross-border e-commerce has become an important business model. Cross-border e-commerce, a new and productive business model, which has various legal loopholes because it is still in the process of development. MNEs are increasingly avoiding taxes through cross-border e-commerce, excessive tax avoidance leads to tax evasion, affecting the tax interests of various countries, and is not conducive to world economic stability. This research mainly uses the case analysis method, comparative analysis method and literature analysis method, focusing on the tax avoidance methods of cross-border e-commerce and the anti-tax avoidance legal regulation, and finds the shortcomings of cross-border e-commerce in the existing legal norms. At present, many countries do not have legislative documents for cross-border e-commerce, tax legislation on cross-border e-commerce is close to the blank, the types of taxes, taxation methods and tax supervision of various countries are not clear, and there is a lack of a complete and scientific tax mechanism. Cross-border e-commerce of MNEs takes advantage of legal loopholes, mainly adopting tax avoidance methods such as registering companies in international tax havens, transfer pricing and using electronic information technology. WTO, OECD, EU and the US proposed anti-tax avoidance regulations for cross-border e-commerce earlier, which can provide legislative reference for other countries and international organizations. In order to promote the sound development of economic globalization and digital economy, countries should strengthen cooperation, establish a complete tax information exchange mechanism, improve legal norms related to cross-border e-commerce, and adopt a more scientific and effective tax collection and supervision mechanism for tax authorities.

Эколого-биологические аспекты кустарниковой мелиорации деградированных пастбищ на бугристо-увалистых комплексах песчаных земель Прикаспия

The article presents the results of studies of the effectiveness of shrub reclamation on pastures of the Caspian Sea. Introduction. As a result of the outbreak of deflationary desertification of lands that occurred on the territory of the Russian Caspian Sea in the 70-80-ies of the XX century, it became necessary to develop methods for large-scale shrub reclamation of degraded lands. One of the problematic areas where these works were carried out is pastures on light soils of the Astrakhan Volga region. Materials and methods. The study is based on biomonitoring materials and field experiments using standard methods of forest taxation, soil science and geo-botany. Results and discussion. Thanks to the microclimate, the best conditions for the growth of herbaceous vegetation are formed in the spaces between pasture-protective strips with a width of 30 m. The yield of herbage phyto mass on them, both in spring and autumn, is higher by 0.06–0.13 t/ha. With severe damage or destruction of shrub plantations, areas with productive herbage degrade. Reclamation and forage plantations, depending on the age, increase the yield of pastures by 41–85%. The productivity of herbage is everywhere higher on pastures with a complex of pasture-protective and reclamation-forage plantations with teresken at the age of 20-25 years. Сonclusion. It has been established that pasture protection strips from haloxylon, reclamation and fodder plantations from krascheninnikovia and calligonum in the Astrakhan Volga region have been functioning for more than 45 years. It was determined that in forested areas, depending on age, the preservation of saxaul is 14–45% with an average plant height of 2.0–3.2 m. It is shown that the plantings of krascheninnikovia and calligonum on hollow-bumpy and withered plains with light soils at the age of 30–40 years have a safety of 45–70%, have a positive effect on the restorative succession of herbage between rows of shrubs and in the wind-shade zones of strip and backstage plantings. It was revealed that the addition to the pasture forage in the form of an available twig-leaf mass of shrubs in May – August can reach 0.5–4.0 t/ha in dry form. The hay yield of natural forage vegetation under the protection of shrub plantations on improved pastures is 1.2–1.5 times higher compared to unprotected lands and amounts to 0.70–1.60 t/ha. The results of the research can be useful in the phyto-melioration of degraded pastures located on bumpy sandy lands. Suggestions for practical application and direction of future research. The results of the research can be useful in the phytomelioration of degraded pastures located on bumpy sandy lands. An urgent problem remains the development of a system of measures for the care, repair and reconstruction of shrub plantations that can increase their productivity and durability on functioning pastures.