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Initially flat-rate income taxes only existed in tax havens, but presently, 26 countries have adopted the proportional tax as a fiscal instrument to increase budget revenues and accelerate economic growth. This article empirically examines the determinants affecting the revenues from a proportional income tax with non-taxable minimum (negative flat tax) used in Russia and a proportional income tax without non-taxable minimum (pure flat tax) used in Bulgaria. The research objective is to estimate the impact of the macroeconomic variables such as gross disposable income, employment, gross capital formation and government expenditures on the revenue from the proportional income tax in Russia and Bulgaria. The study employs an ordinary least square (OLS) method and quarterly seasonally adjusted data for the period 2008–2020. For Russia, quarterly seasonally adjusted data for the period from March 2008 till December 2020 were used, including 52 observations. For Bulgaria, quarterly seasonally adjusted data for the period from March 2008 till March 2020 were used, including 49 observations. Basing on the results, it may be inferred that the increase of the gross disposable income and higher marginal tax rate of the proportional tax with a non-taxable minimum collect more nominal revenue in the budget, as Russia's example showed. The increase of the employment related with a lower marginal tax rate of the proportional income tax without a non-taxable minimum collect less nominal revenue as Bulgaria's example shows. A standpoint of the revenue in the budget the proportional income tax with non-taxable minimum is more effective than proportional income tax without non-taxable minimum.For citationTanchev S. Determinants of the Proportional Income Tax Revenue: A Comparative Assessment of Russia and Bulgaria. Journal of Tax Reform. 2022;8(1):54–68. https://doi.org/10.15826/jtr.2022.8.1.108Article infoReceived January 15, 2022; Revised February 27, 2022; Accepted April 7, 2022 ; Первоначально подоходный налог с фиксированной ...

статья посвящена особенностям деятельности региональных банков в современных условиях. В работе проанализированы региональные банки и виды услуг ; которые в наибольшей степени соответствуют характеру деятельности клиентов региональных банков ; но и максимально быстро и с наименьшими потерями предотвращают вероятность возникновения финансовых потерь в результате недополучения прибыли или прямых убытков ; связанных с воздействием факторов общеэкономического ; политического и социального развития страны. ; the article is devoted to the peculiarities of the activity of regional banks in modern conditions. The article analyzes the types of services that are most relevant to the nature of the activities of the clients of regional banks ; but also to prevent the likelihood of financial losses as a result of shortfall in profits or direct losses associated with the impact of factors of general economic ; political and social development of the country.

What factors influence the level of representation of women in parliaments? There are several explanatory models in the research literature, but a broad consensus is formed around one. Research shows that there is a strong correlation between the level of women's representation and the type of electoral system. It is noted that the high representation of women in Parliament is associated with the conduct of elections based on the proportional electoral system. The author emphasizes that scientists came to this statement as a result of, first, analyzing data from developed countries, consolidated democracies and, second, conducting cross-country research. The purpose of this article is to verify this provision in Russian conditions. To achieve this goal, the author collected empirical material based on lists of candidates (both Federal and single-mandate districts) of political parties. The research method was regression analysis. As a result of statistical calculations, the author came to the conclusion that the Duma elections under the proportional system do not ensure high representation of women. It is shown that the voting system does not work automatically in terms of determining the proportion of women parliamentarians. Electoral systems are one of the many factors that can affect women's representation in legislative bodies. Other factors are party characteristics such as party ideology. ; Какие факторы влияют на уровень представительности женщин в парламентах? В научной литературе существует несколько объяснительных моделей, но в отношении одной сложился широкий консенсус. Исследования показывают, что имеет место быть сильная корреляция между уровнем представленности женщин и типом избирательной системы. В работах отмечается, что высокое представительство женщин в парламенте связано с проведением выборов на основе пропорциональной избирательной системы. Автор подчеркивает, что к данному утверждению ученые пришли в результате, во-первых, анализа данных экономически развитых стран, консолидированных демократий и, во-вторых, проведения межстрановых исследований. Целью настоящей статьи является проверка данного положения в российских условиях. Для достижения этой цели автор собрал эмпирический материал, основу которого составили списки кандидатов (как федеральные, так и по одномандатным округам) политических партий. Методом исследования стал регрессионный анализ. В результате статистических расчетов автор пришел к выводу, что думские выборы по пропорциональной системе не обеспечивают высокое представительство женщин в Госдуме. Показано, что система голосования не работает автоматически в плане определения доли женщин-парламентариев. Избирательные системы являются одними из многих факторов, которые могут повлиять на представительство женщин в законодательных органах. Другими факторами выступают такие партийные характеристики, такие как партийная идеология.

Approaches to the counting of scientiic articles are addressed in this paper. Principal attention is paid to fractional counting. It is designated that different approaches to fractional counting can be applied: fractioning with the input of authors, fractioning with organizational input, equal counting. Each approach is characterized by its logic and aim, and gives different results. At the same time the approaches are inter-connected and correspond to hierarchy: "organizations' group-organization-author". Fractioning for each hierarchic level shows different nature of article parts' accounting, which determines validity of managerial methods applied depending on aims and level of modiied object. The fractioning results considering organizational input let judge about managerial impulses between organizations' group and organization. The fractioning results considering organizational and author's input let judge about the organization of the working process in organization. To make correct decisions based on articles' fractioning it is needed to establish a criterion for each hierar-chic level. This will let combine different approaches to fractioning while making a managerial decision. At the same time using the results of fractional counting for decision making it is essential to keep in mind that quantitative analysis of publication activity is only an element of the basis for decision making. Managerial success depends on the data collection, methods of its analysis and number of qualitative characteristics of the operand and context.

In the modern epoch many countries, including China and Russia, have developed market economies of differing types. This work provides an analysis of the laws of market regulation, state regulation and proportional development, as well as an analysis of the relations between them, all of which are of exceptional scientific and political significance. The law of proportionality is a universal law of social production and of the national economy. The law of market regulation (the law of value) represents an important mechanism for implementing the law of proportionality in a commodity economy, and has played a decisive role in the application of this latter law from the time when the simple commodity economy was transformed into a capitalist commodity economy. The law of state regulation (the law of planning) is the means of realisation of the law of proportionality in collectivised production and in a state-regulated national economy. In China's socialist market economy the law of state regulation (the law of planning) and the law of market regulation (the law of value) are combined into an organic whole with fruitful, mutually reinforcing functions and synergetic effects, in order to bring the law of proportional development into play and to banish the old economic problem of disproportions in economic development. Through these methods, a larger mass of production can be achieved with a smaller expenditure of resources, while obtaining maximum benefit and bringing about a high level of economic and social well-being.

We present here a novel method for formation of laterally-oriented monolayers of plasmonic silver nanoplates and their electrostatic ensembles with semiconductor quantum dots. Monolayers were electrostatically deposited on the surface of thin polymeric film containing different amount of tertiary amino groups. This method allows simultaneously investigate optical properties and morphology of silver nanoplates using transmittance electron microscopy. The optical density of films and surface concentration of silver nanoplates is proportional to the percentage of tertiary amino groups in the polymeric film. A surface ligand exchange was used for functionalization of the surface of silver nanoplates toward formation of electrostatic ensembles with colloidal quantum dots. We observed a straight correlation between the red shift of surface plasmon resonances in silver nanoplates and alkyl chain length of ligand molecules.

The aim of the article is to identify and analyze the specifics of the previous election campaigns in modern Russia. The author identifies a group of factors that determine the characteristics of the electoral process. The article describes the characteristics of the political forces participating in the electoral process, the peculiarities of functioning of the electoral system.Key words: electoral system, electoral cycle, electoral campaign, electoral process, majority system, proportional system, mixed system, State Duma, political parties. ; Целью статьи являются выявление и анализ специфики предыдущих выборных кампаний в современной России. Автор выделяет группы факторов, обусловливающих особенности электорального процесса. Дана характеристика политических сил–участниц электорального процесса, выявлены особенности функционирующей избирательной системы. Ключевые слова: избирательная система, электоральный цикл, выборная кампания, электоральный процесс, мажоритарная система, пропорциональная система, смешанная система, Государственная дума, политические партии.

This paper aims to analyze the factors influencing the formation of electoral system and to identify the most appropriate model for modern Russia. This model should lead to the creation of self-reproducing electoral rules with competition for public offices and with eventual development of strong political parties.Key words: electoral process, electoral system, proportional system, a majoritarian system offset system, political power, the party system. ; Целью статьи является анализ факторов, влияющих на становление избирательной системы, и выявление наиболее подходящей модели избирательной системы для современной России, способной приводить к созданию воспроизводящихся электоральных правил, установлению системы конкурентной борьбы при формировании органов государственной власти, а также условий для становления и развития сильных политических партий.Ключевые слова: электоральный процесс, избирательные системы, пропорциональная система, мажоритарная система, смешанная система, политическая власть, партийная система.

The article deals with a model of self-organization development of the state and politicalsystem, taking into account determination of principles and conditions of its genesis, vitality,evolution and co-evolution based on the application of a synergetic approach in the researchstudy on the state. The author makes an attempt to specify analytical indicators of sustainablestate growth, their conditions and proportional interdependence. The principles of qualitativesystemic changes, which predetermine self-organization processes of a positive and negativeorientation of the organizational development of the society and the state, are established. ; Настоящая статья посвящена выработке модели самоорганизационного раз-вития государственно-политической системы с учетом определения принципови условий ее генезиса, жизнеспособности, эволюции и коэволюции на основа-нии применения синергетического подхода в исследовании государства. Пред-принята попытка определения специальных аналитических показателей устой-чивости государственного развития, их условий и пропорциональной взаимоза-висимости. Установлены принципы качественных системных преобразований,предопределяющие самоорганизационные процессы позитивной и негативнойнаправленности организационного развития общества и государства.

The article considers the results of the implementation of the Actions plan (road map) of the Government of the Russian Federation with respect to the Researchers' Relative Salaries indicator (the ratio of researchers' salaries to the average salary in the region) in 2014–2016. The small-sample efect is detected, which entails that the larger is the sample size, the lower is the value of Researchers' Relative Salaries. Based on the calculations performed one can reasonably suggest that in their strive to achieve the indicator, universities and research organizations in Russia provide erroneously high statistics on the salaries of their employees. In order to quantify the scale of distortions in the reported data, the author veriied the statistical data against results of a sample researchers survey held in universities and institutes of the Russian Academy of Sciences. To evaluate capacities of the regulatory authority, a method is proposed to an assessment of additional budgetary funding needed to achieve the Roadmap target concerning Researchers' Relative Salaries in 2017–2018. The author's calculations demonstrate that the Roadmap target can't be achieved for a wide range of science workers and faculty members. Such a inding is determined by the high needs for budget provision: 77bn rubles for the universities and 33bn rubles for research organizations of Russia. However, there is still another way of achieving the target for the indicator and that is a proportional reduction in staf of universities and research organizations. Diferent scenario calculations show that if the country pursues this path, almost 90 thousand faculty members of Russian universities could be dismissed in the coming year or two.

The author, in this article, gives the concept of the electoral system and examines the electoral system of the Kyrgyz Republic. He considered the issues of choosing deputies of the Supreme Council (Zhogorku Kenesh). Also, to solve problematic issues, the author conducted a comparative analysis of the electoral system of neighbouring and distant foreign countries. Also, the author in this article noted the irresponsibility of the people's representatives. Firstly, the deputy was included in the list subject to agreement with the election program of a political party. Secondly, the exclusion of a representative with a mandate from the party and leaving him in parliament is tantamount to unjustified voters' confidence. In this case, the party or people's representative, expelled from the party, but still working in parliament, first of all, remains to protect their own interests, not the people. As a result, it can be argued that the people's representative, who has a deputy mandate, has no responsibility to voters in parliament. The proposed system, the author will develop advanced legal thought in achieving the principles of equality, justice and the search for effective power. This system combines the advantages of a proportional and majority system, eliminates, as far as possible, their individual disadvantages. In preferential elections, citizens are given the opportunity to vote as in a majoritarian election, but the votes of the losers and winners will be counted and put into a common party piggy bank. If we carry out the reform of the proposed electoral system, then the road opens to the parliament for well-known and honest people who have merit to the people and the country, a good reputation, business training and have their own citizenship.

Very approximate information is available about the electoral preferences of the residents of Donbass within the framework of the Russian political and legal field. The article considers the issue of establishing the exact results of the will of the voters of the L-DPR, who were citizens of the Russian Federation, in the elections to the State Duma in 2021. Conclusions about the electoral preferences of residents of the L-DPR are made on the basis of the difference in the results of voting on the proportional and majority components of the electoral system of the Russian Federation, within which residents of Donbass could not vote for majority candidates. The results of remote electronic voting (REV), "exit" voting at the polling stations of the Rostov region and post-election polling are analyzed.
It is established that at least 200 thousand L-DPR voters voted in these elections. The results of the REV and "exit" voting differed somewhat. The greatest support was enjoyed by: "United Russia" (the "exit" vote of the DPR — 81 %, the LPR — 83 %, the REV — 88 %) and the LDPR (up to 10 % on the "exit" vote). The electoral culture of Donbass had features of "periphery" in relation to the whole of the Russian Federation: many residents are poorly versed in the intricacies of Russian politics, vote for patriotic forces, identify support for the Russian Federation and its leadership.
According to the results of surveys, more than 60 % of residents of the L-DPR ethnically identify themselves as Russians. Depending on the wording of the questions, from 65 % to 80 % of respondents called joining the Russian Federation a priority vector of integration of the region. During the period of the existence of the L-DPR, the prevailing pro-Russian sentiments in this territory have only intensified.

The study of intraregional migration in Russia is complicated by short time series and a limited set of published data, particularly at the municipal level. The publicly available data allow only general evaluation of migration parameters, e. g. the migration turnover, the net migration features, etc. More complete data, for example, on movements between municipalities, could be obtained from the regional statistical offices on special requests. Based on such data on intraregional migration in the Altai Krai in 2014-2018, the hinterlands of the urban okrugs were identified, and some characteristics of those hinterlands were revealed.The migration turnover with ten urban okrugs of the region was calculated for urban and rural settlements of the Altai Krai. A settlement was attributed to the hinterland of a particular urban okrug basing on the maxi-mum migration turnover with it. The hinterlands were delimited in two ways, i.e. with and without considering the capital city of Barnaul. By this we evaluated how the exclusion of migration to/from the regional capital, which dominates the system of intraregional migration links, affects the migration preferences of settlement residents.The results of the study showed that the Barnaul hinterland includes more than half of the Krai's territory with approximately 60% of the region's population. The hinterlands of other cities are proportional to the population of their centers and are also influenced by their location in relation to the regional capital. Without considering Barnaul, several cities, such as Rubtsovsk and Slavgorod considerably expand their influence, while the hinterland of Biysk, the second-largest city in the region, changed only slightly. Despite the importance of the size of cities, the mutual disposition of subcenters and their location in relation to the regional center play a critical role in the intraregional migration. The study gives an idea of principal directions of inter-settlement migration in the Altai Krai.

The current stage of the development of the legislation and the society is characterized by high growth of economic activity. The emergence of a large number of entrepreneurs and commercial organizations contributes to a proportional increase of economic disputes. However, each such dispute, and especially its lingering resolution, adversely affects the economic development of the society. In such conditions, society must have mechanisms to resolve conflict situations that would ensure prompt, fair and legal resolution of arising disputes and eliminate violation of rights. The main and one of the most reliable ways to protect the violated civil rights is judicial protection carried out directly by the state. Today there is a problem with a huge number of cases coming to the courts, which leads to judges to pass verdicts hastily due to short deadlines to consider numerous applications. In fact, this negatively affects the quality of the decisions made by a judge. Consequently, the outcome is a rather larger number of appeals to superior courts. The answer to these challenges lies in international commercial arbitration courts, which are a definite alternative to state courts. In this work, the International Commercial Arbitration was considered from the point of view of its reformation. This process was especially evident in three countries - the Russian Federation, the Republic of Kazakhstan, the Republic of Latvia. The main difficulties in the reforming process were identified, and certain problems were founded. This work studied the historical aspects of the development of International Commercial Courts as well as process of its reformation. In chapter 1, the main problems of reforming processes of arbitration courts were identified. I the second chapter was reviewed process of reforming. In the final chapter, results of reforming process were reviewed, and the meaning of unification legislation in the field of arbitration was identified.