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This research focuses on the multi-cycle production development planning for sustainable power systems to maximize the usage of renewable energy sources. The intention of this study is to offer a comprehensive review of the research on the potential of multi-cycle production development planning for the development of sustainable power systems. In pursuit of this objective, the study has incorporated a qualitative research approach to analyze the volume of data available on the research topic to delineate how multi-cycle production development planning can be used for sustainable power systems and the maximization of the use of renewable energy sources. The study also highlights the major models that can be incorporated into the multi-cycle production development planning for sustainable power systems to maximize the use of renewable energy sources. The existing literature was extracted from databases, namely, Google Scholar, EBSCOHost, and Springer. The data comprised peer-reviewed journal articles, books, and credible online sources. Lastly, the practical and theoretical relevance of the study, along with limitations and recommendations for future practitioners, is provided in the conclusion. Doi: 10.28991/CEJ-2022-08-11-018 Full Text: PDF

The article deals with the priority social and economic development areas in Russia established in 2015. It states the objectives of PDAs and their competitive advantages, including tax benefits, the regime of free zone, the provision of special services from the state, etc. The analysis has been made on the dynamics of the number of PDAs, the amount of the residents, the volume of attracted investments and the jobs created for the period from 2015 to 2017. The article presents the shortcomings of PDA in Russia, including in the first place excessive centralization of power in the hands of management companies, the lack of unified databases and methods of assessing the results of PDA functioning at the country level, gaps in the legislation allowing the possibility of fraudulent schemes, uncontrolled migration. Keywords -the priority social and economic development areas, industrialization, investment, tax preferences, efficiency.

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The article is devoted to the analysis of the fiscal efficiency of taxation of individuals with property taxes. The concept of fiscal efficiency is revealed, under which it is proposed to understand the ability of the tax to provide revenue to the budget (budget efficiency); the ability of the tax to stimulate economic growth; the fairness of the tax in relation to the tax base and subjects of taxation. Based on the statistical data of macroeconomic development, the collection of property taxes and the dynamics of the tax base, the fiscal efficiency of property taxes from individuals in Russia is calculated.