Starting from January 1, 2021, the uniform tax on imputed income (UTII) has been cancelled. According to the Federal Tax Service, 96.2% of the subjects who paid UTII have already chosen an alternative tax regime. At the same time, in society, scientific and professional communities, and among business representatives, there are different points of view on this problem, opinions are expressed about the need to preserve indirect methods for assessing the taxable base, and UTII in particular. The state initially had a plan to abandon UTII and consistently implemented the abandonment of indirect methods of assessing the taxable base, implemented under imputed taxation (UTII), and the transition to fair taxation (STS, CTS) based on real income. The introduction of special tax regimes based on fair taxation has contributed to the growth of tax collections and an increase in the number of business entities that have chosen these regimes. Based on the results of the paper, conclusions are presented that can be used in analyzing the prospects for the development of tax systems.

Для расчетного анализа сложных ферменных конструкций часто используется метод конечных элементов (МКЭ) [5, 6, 7]. В соответствии с принципом МКЭ, удобно приводить нагрузку к конечному элементу в виде узловых сил. В связи с этим

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In recent years, Russia has been working on an option of creating a super-heavy-class Yenisei space rocket designed to implement long-range programs for exploring the Moon and deep space. At the moment, the project has been suspended, but the task is still relevant. The paper comparatively analyses the dynamic processes occurring at certain operational stages of the installation unit during the verticalization of the super-heavy-class Yenisei space rocket. In order to select their optimal design, we examined several designs of certain units and elements of the rocket verticalization system. The rocket configuration introduced in this paper was used to evaluate the functioning of the installation unit, whose design can be further modified for a new product. The relevance of the study lies in the analysis of specific operating modes of a fundamentally new type of installation units, which has not previously been used in Russia and the USSR. Relying on the calculations, we found the most suitable configuration of the nodes and elements of the verticalization system. Design solutions were proposed to reduce the dynamic loads on the rocket in the process of lifting and installation on the launch pad.

The paper presents the results of the analysis of the dynamic processes occurring at different stages of the operation of the installation unit of the super-heavy-class space rocket complex for one of the options for completing the Yenisei space rocket, intended for both the implementation of the lunar program and deep space exploration. Verticalization and installation of the ILV under consideration on the launch pad is carried out by a lifting and installation unit of an original design. The main feature of this unit is the presence of two tilting axes. The considered type of installation unit has not previously been used in domestic complexes for ILV. Despite some similarities of such a unit with a classic installer with lifting frame, in the course of its operation, specific operating modes arise with increased dynamic loading of the unit structure and the lifted product. The calculations made it possible to propose constructive solutions that ensure a decrease in dynamic loads on a space rocket during verticalization and installation on a launch pad.