Eiid European Institute for Innovation Development
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Analysis of the Leningrad region’s budget execution for 2021
No full textIt is generally believed that the key function of the Northwestern Federal District is to ensure Russia’s foreign economic relations with the European Union and many other regions of the world. This primary task is primarily due to the geographical location of the Northwestern Federal District, which includes the Leningrad Region bordering Estonia and Finland. This study aimed to analyse the budget execution of the Leningrad Region for 2021. An analysis of the revenue and expenditure items of the budget was performed, like a summary analysis of the region’s budget. To achieve this goal and solve problems, analytical, comparative, and deductive methods were used. The study used regulations and articles by economists in regional budgeting. The author concludes that the planned budget for 2021 is significantly different from what was implemented. Revenues are higher than planned, and expenses are lower. Nevertheless, it is impossible to exclude insurmountable circumstances by the type of external economic factors that could affect the level of embezzlement
Professional Self-Realisation of Ukrainians in Time of Crisis: Psychological Strategies for Overcoming and Achieving Success
No full textThe relevance of this work is due to the complex socio-psychological conditions of the Ukrainian present, caused by various challenges in the context of modern crises. Prolonged war, pandemics COVID-19, economic instability, and natural disasters have a negative impact on physical and psychological health. In such conditions, people experience stress, anxiety, depression and emotional vulnerability, which affects the possibilities of self-development and professional self-realisation. The study of professional self-realisation of Ukrainians in times of crisis focuses on the psychological aspects of overcoming difficulties and achieving success. The paper examines the crises and challenges faced by modern Ukrainians, identifies effective strategies for self-realisation, factors that influence this process, and mechanisms that contribute to the successful overcoming of crisis situations. During crisis situations, a special role belongs to individual adaptation resources, which act as personal potential and allow learning, changing and developing in adverse circumstances. An important role is played by the resources of psychological resilience that arise as a result of certain dynamics of life situations and affect the further success and efficiency of life. One of these resources is resilience, which ensures rapid adaptation to change, the ability to cope with stress and difficulties and the ability to return to normal life after a crisis without harm to mental and physical health. The positive impact of coaching on increasing motivation, improving well-being, increasing work efficiency and professional development was noted. Coaching contributes to the development of personal anti-stress skills, the ability to control one’s emotions, the ability to manage stress and adapt to crisis conditions, self-efficacy and resilience. Thus, coaching in the context of professional self-realization, especially in times of crisis, is an effective tool for developing personal characteristics, improving motivation and achieving success
The Impact of the Progressive Scale of Personal Income Tax on Social Inequality in Russia
No full textStarting from 2025, the progressive scale of personal income tax will be introduced in Russia. Under this taxation system, the tax rate increases alongside the growth of the taxable base, i.e., individuals’ income. For the first time, a five-tier progressive scale of personal income tax will be implemented, which will be directly linked to income levels. The progressive tax is expected to promote social justice, as a high level of wealth inequality characterises Russia. This article is devoted to the study of the impact of the progressive scale of personal income tax on social inequality in Russia. It analyses the experience of implementing progressive taxation in various countries and assesses the feasibility of its application within the Russian economy. The article explores the potential social and economic effects of transitioning from a flat to a progressive tax scale, including income redistribution, poverty reduction, and the promotion of social equity. Particular attention is given to possible barriers associated with implementing this tax reform, including administration issues, the shadow economy’s scale, and public perception. The authors conclude that an assessment of the current tax system highlights the need for reforms to introduce progressive taxation. Such reforms would contribute to a fairer distribution of the tax burden and effectively combat economic inequality in Russian society
Art on Chinese Xuan Paper
No full textThe formal beauty of Chinese paintings mainly lies in the peculiar material, the special brush and ink effect, the unique painting pattern, the poetry, calligraphy, painting and seal cutting, the mounting style, the composition and the technique and style of the painter. The author reveals the features of ink effect, the unique painting pattern, the poetry, calligraphy, painting and seal cutting, the mounting style, the composition and the technique and style of the painter of beauty of Chinese paintings through making contact with Chinese Xuan paper and ink because Chinese ink painting, boasting a history of more than a thousand years, represents the wisdom and talents of Chinese people. The author concludes that Chinese painting culture has a long history and boasts extensive and profound features. While it faces various problems in inheritance and dissemination in the new era
Administrative Liability for Tax Offenses: Protecting the Rights of Violators
No full textAdministrative liability for tax offenses is a key instrument of state control in the tax sphere. It is aimed at ensuring compliance with tax legislation and maintaining a balance between the interests of the state and the rights of taxpayers. One of the most acute problems is the duplication of rules governing tax offenses in the Tax Code of the Russian Federation and the Code of Administrative Offenses of the Russian Federation. The article examines the main aspects of administrative liability for tax offenses in the Russian Federation. It addresses the problem of overlapping provisions in the Russian Tax Code and the Code of Administrative Offenses, leading to legal inconsistencies. Particular attention is paid to protecting taxpayers’ rights, the presumption of innocence, the peculiarities of holding legal entities liable, and the need for legislative unification. Based on an analysis of academic literature and regulatory acts, measures to improve legislation and law enforcement practices are proposed
Tax Deduction: Legal Nature, Problems and Solutions
No full textRelevance of the research is determined by the increasing social and incentive role of tax deductions within the modern tax policy of Russia. In this article, the author explores the legal nature of tax deductions. Novelty of the study lies in a comprehensive analysis of practical issues related to the provision of tax deductions and in the development of proposals aimed at improving tax legislation. The purpose of the study is to identify the challenges in applying tax deductions in Russia and to justify directions for their improvement in order to enhance social protection of the population and stimulate economic activity. The study employs research methods such as analysis and synthesis of regulatory legal acts governing the procedure for granting tax deductions, comparative analysis of statistical data and law enforcement practice, the monographic method to examine academic publications and expert assessments, a systematic approach to develop proposals for improving tax mechanisms, and the empirical method to identify real problems and contradictions in the application of tax deductions. In the course of the study, legislative acts of the Russian Federation and the works of experts in this field were used. The paper considers issues related to the application of personal income tax deductions in the Russian Federation in terms of addressing a number of socio-economic tasks, and outlines possible ways to improve this institution. The authors conclude that the current tax policy of the Russian state is focused on strengthening the social and incentive role of tax deductions. Their use and the reimbursement of overpaid taxes from the budget are becoming increasingly common among citizens
Digital Transformation in Higher Education: A Comparative Analysis of Ukraine and the Czech Republic
No full textThis article explores the digital transformation in higher education, offering a comparative analysis of Ukraine and the Czech Republic. Over the past decade, digitalization has become a pivotal component of educational reform, with universities striving to adapt to the rapid evolution of digital technologies. The COVID-19 pandemic further accelerated this transformation, forcing institutions to shift to online modes of learning, teaching, and research. This study investigates how both Ukraine and the Czech Republic have responded to these challenges through national strategies, institutional innovations, and international cooperation. In particular, the paper examines five core dimensions of digital transformation: national digitalization policies, digital infrastructure, faculty development, student access, and institutional autonomy. While the Czech Republic benefits from strong integration with European Union frameworks and funding programs such as Erasmus+ and Horizon Europe, Ukraine faces considerable structural and geopolitical obstacles, especially during the ongoing military conflict. Despite these challenges, Ukrainian universities have demonstrated notable resilience and creativity in implementing digital tools, often relying on international partnerships and external support. The study reveals both convergences and divergences between the two national systems. Czech universities typically enjoy more autonomy and stable infrastructure, enabling them to design sustainable digital strategies and participate in international research initiatives. Ukrainian universities, meanwhile, navigate resource constraints but show strong adaptability and motivation to align with European educational trends. The findings suggest that successful digital transformation depends not only on technological infrastructure but also on policy consistency, institutional leadership, and inclusive access for all stakeholders. The article concludes with strategic recommendations to foster long-term digital capacity, including strengthening faculty digital competencies, supporting students in rural areas, and promoting cross-border academic collaboration. This comparative study contributes to the growing body of literature on digital transformation by highlighting context-specific responses and offering insights for policy-makers and educational leaders in similarly positioned countries
Dynamic Updating of Association Rules in Intelligent E-Commerce Recommendation Systems
No full textThe accumulation of large volumes of digital content in e-commerce necessitates implementing intelligent recommendation systems in their web platforms, which contribute to increasing financial profits by enhancing the efficiency of e-commerce. Among the methods used for generating forecasts in recommendation systems, Association Rule Mining (ARM) is widely applied. ARM uncovers hidden relationships between objects in large datasets. Many algorithms have been proposed for updating association rules in recommendation systems using incremental association rule mining. This approach involves rerunning the search algorithm on a modified transaction database instead of the entire database. However, dynamic updating of association rules in e-commerce systems remains an unsolved task that requires further development. The study object is the process of updating association rules in e-commerce recommendation systems. The study aims to develop and describe a method for dynamically updating association rules in an e-commerce recommendation system, which is implemented using the Apriori algorithm. The Apriori algorithm is based on finding association rules for frequent itemsets and is static and highly complex. In this work, dynamic updating of found association rules to ensure their relevance is proposed through periodic scanning of a portion of the database that contains transaction records from the past three months. The database is updated by adding new products and removing those that have been discontinued during this period. The proposed approach was implemented in actual operational conditions in an e-commerce system engaged in the retail sale of animal supplements. The study of the effectiveness of the developed intelligent recommendation system showed that its use was accompanied by an increase in the number of products sold, the average purchase value, and the conversion rate
The Relevance of Problem Benchmarks in Police Activity
No full textThe article is devoted to analysing the problem-oriented approach in the activities of the National Police of Ukraine. The study is relevant in the context of legal reform and armed aggression, which affect the effectiveness of law enforcement agencies. The study’s object is to the forms and methods of police management, while the purpose is to formulate an optimal strategy for assessing law enforcement effectiveness. The research methodology includes system analysis, content analysis, and methods of induction and abstraction. The research is based on the works of Gusarev, Dotsenko, Kubayenko, Hinkle, Weisburd, Itskovich, and other scholars. The results indicate that the SMART model is adequate for assessing police performance, as it identifies key indicators of law enforcement effectiveness and their adaptation to modern conditions. This article is recommended for academics, law enforcement officers, postgraduate students, and anyone interested in the reform of law enforcement as a sector of Ukraine’s security and defence
Analysis of Penza Region’s budget execution of 2022 comparing with the plans of 2023 and 2024
No full textThe relevance of the topic of the work is determined by the fact that each subject of the Russian Federation has its budget, designed to fulfill the expenditure obligations of the Russian Federation subject. At the same time, it is worth noting that any budget, regardless of its level, always consists of three elements – formation, distribution and execution. The study object was the social relations developing in the sphere of budgetary legal relations in the Penza Region. The study subject was the legal norms fixing the principles of forming subject’s budget of the and budgetary legal relations, just like the study of the actual regional budgets of the Russian Federation for 2021 and 2022, the budget plan of the region for 2023. The study purpose was to research Penza Region’s budget and compare the budget of 2021 and 2022 with the budget plan for 2023. The practical significance of the study lies in the author’s formulation of conclusions. These proposals can be used in standard-setting activities to improve the legal regulation of the organisation and functioning, budgeting of the Penza Region, considering the specific features of the subject. Together with the above suggestions and recommendations, the conclusions can be used in teaching the disciplines of Financial Law to students in the areas of training and specialties of the legal profile