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El artículo trata temas urgentes respecto de los impuestos corporativos en la industria petrolera en el marco de la crisis financiera, las sanciones impuestas a Rusia y los bajos precios del petróleo. Se hace énfasis en el análisis de los primeros resultados de la reforma fiscal y de la introducción de un impuesto a las ganancias. El objetivo principal es desarrollar e implementar un régimen tributario moderno y eficiente que asegure un flujo continuo y estable de ingresos tributarios al presupuesto nacional y que contribuya al desarrollo de la industria petrolera nacional a largo plazo. El objeto de estudio es el problema actual de los impuestos al petróleo, en particular, la aplicación de un mecanismo impositivo sobre los resultados financieros de las empresas petroleras y la reforma al sistema tributario de los derechos de exportación de la industria de refinación del petróleo. Se presentan las vías que harán posible una política tributaria efectiva para el desarrollo cualitativo de las empresas del sector petrolero.

Поступила в редакцию: 22.11.2019. Принята к печати: 15.12.2020. ; Submitted: 22.11.2019. Accepted: 15.12.2020. ; В статье рассматривается один из самых напряженных и трудных периодов в жизни Герцена, связанный с идеологическим кризисом писателя конца 1840-х гг., который находит отражение в его публицистических работах 1850-х гг. В исследовании предпринята попытка комплексного анализа книги «С того берега» как автобиографического текста с целью проследить формирование новой концепции личности автора и способов преодоления его мировоззренческого кризиса. Исследуется характер автобиографизма Герцена 1850-х гг., получившего в работе Л. Я. Гинзбург определение исторического. Исторический автобиографизм приходит на смену романтическому автобиографизму, характерному для герценовских работ 1830-х гг., и социально-психологическому, свойственному его творчеству 1840-х гг. Вопросы исторического порядка становятся теперь частью личной жизни писателя. Более того, Герцен персонифицирует принципы историософии: опыт отдельной личности расценивается им как опыт всего человечества. Однако кризис Герцена был также связан и с его неопределенным положением в европейских демократических кругах. Неслучайно он формулирует и выбирает для себя позицию стороннего наблюдателя. Эта позиция подкрепляется методом исторических аналогий (определение Р. Хестанова) — Герцен сравнивает события современной Европы с событиями конца античной цивилизации, а себя сопоставляет с римскими философами. Также он прибегает к приему театрализации настоящего, а следовательно, и самой истории, за счет чего происходит эффект двойного переживания (переживание над пережи- ванием, или метапереживание), что помогает ему дистанцироваться от событий дня сегодняшнего и преодолеть «душевную драму» конца 1840-х — начала 1850-х гг. ; This article examines one of the most stressful and difficult periods in Herzen's life associated with the writer's ideological crisis of the late 1840s, which was reflected in his journalistic works of the 1850s. This research is an attempt to carry out a comprehensive analysis of the book From the Other Shore as an autobiographical text in order to trace the formation of a new concept of the author's personality and ways to overcome his ideological crisis. The article examines the nature of autobiographism in Herzen's creative writing of the 1850s, which L. Ya. Ginzburg defined as historical autobiographism. Romantic autobiographism of the 1830s and socio-psychological autobiographism of the 1840s were replaced by historical autobiographism (definition by L. Ginzburg). Issues of historical order become part of the writer's personal life. Moreover, Herzen personifies the principles of historiosophy: he regards the experience of an individual as the experience of humanity at large. However, Herzen's uncertain position in European democratic social circles was responsible for the crisis as well. That is why Herzen formulated and chose for himself the position of an outside observer. The method of historical analogies (definition by R. Нestanov) highlights this new view — Herzen compares the events of Europe with the events of the end of Ancient civilization and juxtaposes himself with Roman philosophers. Furthermore, he uses the technique of dramatising the present, and, consequently, history itself, which leads to the effect of double reflection (reflection of reflection or meta-reflection), and helps him distance from the present and overcome the emotional drama of the late 1840s — early 1850s.

This article examines one of the most stressful and difficult periods in Herzen's life associated with the writer's ideological crisis of the late 1840s, which was reflected in his journalistic works of the 1850s. This research is an attempt to carry out a comprehensive analysis of the book From the Other Shore as an autobiographical text in order to trace the formation of a new concept of the author's personality and ways to overcome his ideological crisis. The article examines the nature of autobiographism in Herzen's creative writing of the 1850s, which L. Ya. Ginzburg defined as historical autobiographism. Romantic autobiographism of the 1830s and socio-psychological autobiographism of the 1840s were replaced by historical autobiographism (definition by L. Ginzburg). Issues of historical order become part of the writer's personal life. Moreover, Herzen personifies the principles of historiosophy: he regards the experience of an individual as the experience of humanity at large. However, Herzen's uncertain position in European democratic social circles was responsible for the crisis as well. That is why Herzen formulated and chose for himself the position of an outside observer. The method of historical analogies (definition by R. Нestanov) highlights this new view — Herzen compares the events of Europe with the events of the end of Ancient civilization and juxtaposes himself with Roman philosophers. Furthermore, he uses the technique of dramatising the present, and, consequently, history itself, which leads to the effect of double reflection (reflection of reflection or meta-reflection), and helps him distance from the present and overcome the emotional drama of the late 1840s — early 1850s.

The relevance of the research topic is due to the entry of Russian regions into the space of a pandemic crisis, a decrease in their level of economic security and the need to develop tools to improve it. The purpose of the study is to study the features of the current pandemic crisis and its impact on the development of Russian regions, as well as the search for digital technologies to ensure their economic security.The objectives of the study are to identify the characteristic features of the pandemic crisis and to determine the Russian regional specifics of its manifestation, systematize threats to economic security for the regional economy arising in the conditions of the COVID-19 pandemic, as well as to substantiate the advantages of digital technologies for leveling threats to economic security during the pandemic crisis. The authors used the analysis of scientific literature and the method of comparative analysis to compare the socio-economic dynamics of Russian regions.Metodology. The method of systematization was used to study the threats to the economic security of the region during the pandemic crisis. To reveal the features of the impact of the pandemic on the economic security of Russian regions, the authors implemented a method of economic and statistical analysis.Results. The article highlights the characteristic features of the pandemic crisis, reveals the Russian regional specifics of its manifestation. The authors attempt to systematize the threats to economic security for the regional economy arising in the context of the COVID-19 pandemic. The threats of epidemiological, economic, social and technological nature are highlighted. The analysis of the indicators of the socio-economic situation of the regions of Russia, reflecting the current trends of territorial development, is carried out.Conclusions. The analysis allowed the authors to conclude that the level of economic security of the regions of Russia has decreased during the pandemic crisis. The identified advantages of digital technologies allowed the authors to substantiate the expediency of their using as the basis of implemented measures to level threats to the economic security of Russian regions in the context of the pandemic crisis.