An important component of the external medium where a modern Russian high-technology enterprise operates has been conceptualized in this article with rergard to its tax environment. The indispensability of the existence of counterparty linkages between a Russian enterprises and enterprises that are actually or institutionally located abroad, as well as the indispensability of the existence of other international economic activities of Russian legal entities have been postulated. A taxation system relative to a legal entity has been proposed. Systemic shortcomings of the present-day in the Russian taxation system have been discovered, primarily relative to specific conditions under which a Russian high-technology enterprise with international linkages conducts its business. We have provided an illustration of how an enterprise in question will be embedded in the system of incompatible and, accordingly, conflicting, in a general case, structurally and parametrically, taxation frameworks. A series of specific conceptual and implementationrelated transformations has been proposed to enhance the heterogeneity of the taxation operation framework and to rationalize its fiscal and regulatory functions.
Considered as conceptual, mathematical and algorithmic ways to resolve uncertainty that occurs sporadically when there is a finite set of estimations of a dynamic trajectory of a quantitative characteristic value of an arbitrary length when various DMSS types are functioning. The consideration was limited to a case of non-discrete characteristics, while assuming that the information about the values of the extent of indetermination of those estimations is a priori known. In this article is formulated and solved for a complex problem task for the resolving of a respective uncertainty, which is conceptually and instrumentally complicated by a rigorous requirement to increase the reliability of the resultant estimation. This article proves the conceptual universality of the proposed procedure for the resolving of uncertainties. A deductively generated hypothesis as to mechanical applicability of the method is used on a case of a countable set of estimations.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.