,n!4Ll oqeBrAHa, oH ffBrf,erct 6to4xeroo6paayoqxM, QopMlpyer
Transcription
,n!4Ll oqeBrAHa, oH ffBrf,erct 6to4xeroo6paayoqxM, QopMlpyer
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Taxrm o6palom, B Hacroflqee BpeMn xMeercr xeo6xo4raaocru pa3pa6orxx npoeKTa KoMnrexcxoi peQopmu HAO,n, BMtoqarcqero e ce6n xcnonb3oBaHre Bcex 3,[eMeHToB AaHHoro Ha,nora B npoqecce peanr3aqxt cor.lraruxoi norty.ft4(u rocyAapcrBa, yqxrbtBa|oqero 6loAXerHbte, nepexoAa K coqranbHbte nporpeccuBHot ruxaae naloroo6noxeH 3KoHoM,4recHhe prcxr4 n or3xqec(vix AA\ A nocle4creti nepexoAHoro nepxoAa. HecMorpF Ha Hanrque HayqHo-xcc/leAoBaretbct{trx pa60r no 4anxoi TeMarhke, npo6reMa Heo6xoAt4Mocrb Mt HytMV3aL\uu nphMeHeHxfi HAO,o KaK Ha,noroBot-o xHcrpyMeHTa peueHxr col{'lanbHblx 3aAa,.] Bce xe Aa.neka oT peuleHht, B ToM '-tl4cne h3-3a HeAocTaToLlHocTx ypo8Hn KoMnreKcHocTrl rccneaoBaH,|i. BbluJecKa3aHHoe onpeAenrer aKrya.nbHocrb hcc.neaoBaH eur6parrofi Vl'3oro}oi O.h. TeMbl t, AocroBepHocrb r o6ocxoeaHHocrb HayqHbtx noloxexli Axccepraqxx l4soroaofr O.h, 6a:rpyercr Ha ulxpoxoM aHa,fll43e [cc/leAoBaxNi sapv6exHurx N oreqecrBeHHbtx yqeHbtx B o6,nacrr taloroo6roxeH[t AoxoAoB $nzutecxux nnq; ararrae :apy6exHoro onb|Ta ta,noroo6loxetrn 4oxogoa $rauvecKIx nrq B pa3BxTblx crpaHax; cxcTeMaTu3a\uu rl o6o6qetur pe3ynbTaToB l4ccreAoBaHffi o$uqraauuutx crar cl4qecxrx AaHHbtx. l'lpeAnoxeHhff aBTopa 6a:upyorcr la KoppeKrHbtx AaHHbtx o cTpyRrype x AhHaMl,lKe AOXOAOB HacereHrg, noKa3aretrx ypoBHfl xt43HX 14 Apyrux MaKpo3KoHoMIqecxhx noxa3aTe/lnx, Ha aBTopcxoM nporHo3e HAO,ri B 6o4xerur 6rogxernoi ct4creMbt Ha nep[oA Ao 2OI7 rcAa. nocryn,neHxi or 3KoHoM qecKan qenecoo6pa3Hocrb colyarbHaff onpaBAaHHocrb npeAroxeHui aETOpa noATBepxAeHbt (oppexTHbtMx pac,JeTaM Be.nhqIH I3MeHeHUn AOXOAOB 6rc4xeroe, saaorogoi Harpy3Kx. BbtBoAbt t4 pexoMeHAa4l,lt4, coAepxaqxecff pa6oTe, apryMeHTr{poBaHbt B Aocraro'1toi cTenexn. B OcHoBHbre BbrEoAbr 14 peKoMeHAaqt,ltl, coAepxaq HOBh3Hbt, 14Meloq|4e e 3rleMeHTbl HayqHot reopeTXqecxoe x npaKTrLlecxoe 3Ha9eHre, cEF3aHbl c peuJeHreM creAylor4xx 3aAaq: 1. Pa3pa6oraHa cvcreMa Meponp,4rrufi no pe$opMl4poBaHtlo noAoxoAHoro naroroo6loxexun Oh3h,recK!4x nvi\ B Pocctt4, ocHoslloi cocraennoqei xoropoi flB,naercfl nepexoA K nporpeccleuoit uJKa,ne HarotoBblx craBo{ |C,76-77,84-87].l, 2. HayqHo o6ocHoBaHbt Kpxrepxrl onpeAeneHfiff pa3MepoB AoxoAoB Hanoron/taTelbu.ll4KoB B qenfx nptiMeHeHxa HaroloBblx craBoK no nporpeccrlBHoi uKa.ne c yqeroM Heo6xo4utuocrl peujeHxf coq a,nbHoi 3aAa'ltl cHxxeHht ypoBHn 4r,rQQeperqrar4rra o6qecrea no ypoBHflM AoxoAoB (C. 37,93-95); 3. npeA.noxeHbt KoHKperHble Ben qrHbl Ha,floroBblx cra8ox nporpecc[BHoi uKarbr, Koropbre 6y4yr cnoco6creoBarb noBbltlteHhto OhcKanbHoro noreHqrara HAO,n np|4 oAHoBpeMeHHoM cHuxeHu14 |laaorogoi Harpy3Kx B orHoueHrlx ocHoBHot Maccbl Ha,noronrareruulr.rxoe (c. 23, 36, 93-941; 4. AoKa3aHa neo6xo4tttuocru xcnorb3oBaHxt g xaaoroo6,noxexr|4 AoxoAoB $r:rvecxrx nxq Heo6naraeMoro MhHt4MyMa, pacc'luraHHoro c yqeroM AaHHblx o AltHaMxKe h pa3Mepax npoxxroeHol'o MxHxMyMa (C.23,93); 5. npeAnoxeH noaranxuti noAxoA K pea/lx3aqxx npeAnoxeHli aBropa B qacrr nepexoAa Ha nporpecc[BHyto uKany Ha,noroBblx craBox, BMloqapull4i 4 3Tana, c o6octogaxveaa xx noc.neAoBare/lbHocrx, pe3ynbrarhBHocrl,l, coqxa/lbHoro h 3KoHoMr4qecKoro aQ$exra xaxAoro |a3 3TanoB (C.96-99); 6, ycraHoBleHbt Bo3MoxHbte pacy.t4, cBn3aHHble npe4roxenri c pear 3aqxei aBropa no nepexoAy K nporpecc BHoMy na,noroo6roxeuurc 4oxo4oe 0x3ta,]ecKxx ,rl14q? a raK]{e o6ocnogaxst nyrr YX MhHxMl'13aLlru, noBbluJatol4xe nonox renbHbri 3o$exr pe$opmrpoeaH n (C.45,50,65, 100) nphBeAeHHbre BbtLl'le no3!1|-lxrl xapaxrep 3ytor ocHoBHble orrl4'll4n O.h. or paHee npoBeAeHHblx u P'BnAnlcc' KoHKperHblM np14paqeHveM nayvxutx snatni a rccle4yemoi o6,nacrr. ArccepraLlfioHHar pa6ora l43oroBoi O.14. xapaKTepy3yerce Ha,luq[eM BHVTpeHHei toru(A t4 eAhHcrBa. Crpyxrypa pa6orut lorrvecxlt nocneAoBare'nbHa, vccteAoBaHAA ly'3oroBofr orrerbHbre acnexTbr lccne4yemoft npo6remaruxr pacxpblBatorcff aBTopoM cBoeBpeMeHHo. CTorr orMerxrb rpaMorHocrb l43no)+(eH]44 MarepIa/la. npriseAeHHble e pa6ore BbrBoAbr s 4ocrarovlofi creneHr npoxnrrccrprlpoBaHbl ra6av'\ann, rpaQxxaMx, At,tarpaMMaMh. [lprmenneaauri aeropom na6op MeroAoB 14ccreAoaaHrff (ruero4 aralu:a, cuHTe3a, cpaBHeHtn ra o6o6qextn, rpynrtupoBKt4, MeroA xaaccrQrxarlti), a raKx<e c[creMHuri no4xo4 x npoBeAeH[]o t4ccneaoBaHu, o6ecneqnru qe,flocrHocrb pa6orur r Aocro8epHocrb c$opanrpoaanuux BbtBoAoB, B nonHofi Mepe peuJtrb nocraB,neHHbte B Axccepraqrouuoi pa6ore 3aAaq{ r Aocr qb pe3ynbraroB, coorBercreyrcqux cQopnay,nrpoaannoi aaropoM qenr xccneAoBaHrs. ABTopeoepar ,4 ony6nxKoBaHHbte aBropoM HayqHbte crarb[ E flonHoe Mepe orpaxaor ocHoBHoe coAepxaH!{e A ccepraqlottoi pa6orur, OcHoBHbte Hay'lHbte pe3yrbrarbt xcc,fleAoaaH|,4t, 143,[oxeHHbte aBTopoM I ,qrccepraqroxnoi pa6ore, ony6ruxoBaHbt B r43AaHxrx, peKoMeHAoBaHHbtx BAK MhHo6pHayK, Pocc\vt. B npoqecce nory,leHls HayqHbtx pe3ynbraroB pa3pa6oroK ly'3oroBoi O,14. coaBTopbt He npfiBnexa.nrcb. B cny,{ae 3alMcrBogaxri Te(cTe AxccepTaql aBTOpOM AaHbt KOppeKTHbte ccbmKl.1 Ha ^ arep aroe e COOTBeTCTBVIOIUhe ,tcToqHr,tKh. B ArccepraLlrloHHofi pa6ore tl3oroBoi O,14. raK}Ke coAepxurcfl psA AhcKycchoHHbrx noroxeHrt, B orAenbHbtx cayvanx rpe6yoqux 6oaee ymv6aextoro aHa,[ 34: - aBTopoM BAocraro'.tHoi creneHh apryMeHThpoeaHa L{e,necoo6pa3Hocrb no3TanHoro peeopMxpoBaH r HAO,fl, B ,{acrHocrl4, BaxHocrb pa3AeneHhn rex hrl4 Meponpxf,Tl4i Ha orAe,tbHbte 3Tanbt c coorBercrByot4ei nocae4oeatellxoctuto. OAHaKo, AononHxrerutoi apryiuetraqru rpe6yer pa3AereHhe Meponpnffr i no 14Hbtx I noeuuetxoi Ha.noToBofi craaxr xa nepestfi t4 BTopoi 3Tanbt pe$opMxpoBaHvtA u HeBo3MoxHocq no MHeHt,tto aBTopa, BBeAeH ro teo6.naraeanoro MrHt4MyMa o6re4lxtru 4atnute Meponphnrhs - B oAHoM 3Tane; B Altccepraqt4u coAepxhrcfl o6ocHoaaHHoe MHeHre aBropa o Hantruu TecHoi a3al4MocBt3r MexAy 3HageHxeM npe4elsnoi craBK[ noAoxoAHoro Harora 14 Berhi{14Hbt cotllta,nbHbtx pacxoAoB rocyAapcrBa. B noATBepxAeHre yxa:arxoi arruclr.r aBropy qenecoo6pa3Ho 6btno npoBecrh aHa^A3 Ao^U COtl arbHbrx pacxoAoB B 6n4xrnurx pacxo4ax Poccl.ticxofi @e4eparlrt x pa3Br,trbtx crpaH EBponbt, xapaKTepu3ylot4xxcg Aocraro'{Ho BbtcoKoi Hano[oBoi craexoi noAoxoAHoro Hanora; - npeMaraeMaff aBTopoM xoHqenqrr peQopmupoaaxrn noAoxoAHoro Ha/roroo6noxeHllr c$oprur.rpoeaua ucxory t43 BaxHocl4 Aocr,4xeH , npuHt]xna HAOI, oAHaxo, Tpe6yer Aono/lH TelbHoi apryMeHTaqxtl BO3MOXHOCTb np[MeHeH n npeAnoxeHHot MoAe,nt4 B ycrloBl"ltx xpl43lca B cnpaBeAn,lBocl4 gxoHoMl4xe, conpoBoxAaloqerocn pocroM perhoHa.nbHbtx - B t4 6e:pa6orrqut cHt,lxeHtaeM AoxoAoa MecrHbtx 6rcA)t{eroB; Al..lccepraqloHHoil pa6ore aBropoM paccMorpeHbl BHeceHHble paHee focyAapcrBeHHyto AyMy npoeKrbl pe$opmrpoearrn HAO.n, Roropbre B 6blnr'l orK,noHeHbr. 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B 3KoHoMl,lqecx14e paapa6orxr no xea.nladrxaLlhoxHyo pa6ory, OopMxpoBaH14]o KoMn.neKcHoi KoHqenq]itl B Pocc' A B coorBercrBt4l,4 c peOopMxpoBaHl4fl Ha.flora Ha 4oxo4ut $tt:tllecxAx ':'t4\ 3aAaqaMr coquansuoi nonvrvt{v nepcneKTuBy, tlro uMeer Pocclicxoi Oe4epaqrr Ha cpeAHecpoqHylo cyl4ecrBeHHoe 3HageHt1e AnF peuJeHxfl rocyAapcrBeHHblx 3aAav KaK a o6nact'/' Hanoroeoit, tax t,t e o6nacrtl coqxarbHoi notufr4* t. HaV,{Hbre pe3ynbrarbt, coAepxaqrecn B AxccepraLl,aoHHofi pa6ore l43oroBofi o.1,4, Ha reMy (nepcneKTl4Bbl peQoptvtupoeaxrn Harora Ha AoxoAbl $ltarvecxNx /ll"l KaK tlHcrpyMeHTa coqrarbHoi nonvlwKl rocyAapcrBa), opveHTrpoBaHbr Ha v3MeHeHrn npxopqreroB rocyAapcrBeHHoi HanoloBot noru'tuK4, a raKxe coAepxar npeAnoxeH[fl no pe$opMltpoBaHhrc coBpeMeHHoi HaroroBoi chcreMbt, qro coorBercrByer orpacnr flacnopra cneqra,lbHocn4 08.00.10 - HayK (:xotroltr,lvecxre xayxr) ta nynxry 2.9 OrHaHcbt, AeHexHoe o6paqetue I KpeA r (exoaonarvecxue xayxl). B qeroM, At4ccepraqfifl l43ofoBo', O,h, no caoemy reoperxgecKoMy ypoBHn, HayqHoi HoBx3He x npaKThqecKoMy 3HaqeHr|o yAoBnerBoprer rpe6oBaH gM n.9 <flonoxeH|4F o nprcyxAeHxx y,]eHbtx cTeneHefin/ yrBepxAeHHoro nocraHoaneHreM npaBxrenbcrBa PoccxicKoi OeAepaquu or 24 ceHrfi6pF 2013 r.Ns g42, npeAtFBnneMbrM K Al4ccepral{[nM Ha cohcxaHre y,]eHofi creneH!,1 xaHAxAara (4oxropa) HayK, a ee aBrop, ly'3oroBa Onbra ly'ropeBHa, 3acryxxBaer nphcyxAeHffi y'{eHoi cTeneH KaHAhAara 3xoHoMt4LtecKrlx HayK no cneq anbHocT[ O8.OO.10 _ Orxarcsr, 4exexloe 06paqeHxe h KpeAhr. O0hq,aanhH6t, onnoHeHr, npooeccop KaoeApbl (Ha,not|4 r Ha,noroo6,noxeHhe) SeAepanbHoro f oryAapcraeHHoro 6|oAXerHoro o6pa3oBare.nbHoro y'rpex{4eHrr BbtcuJef o npo0ecc4oHanbHoro o6pa3oBaHhr (Poccl4icxt4i s(oHoMq,leckri yHrBepchrer rM. f.B. nnexaHoBa), / r(.3.H., AOqeHT- ,!.ll , A44i4l-f, rn1 c r 117997, MockBa, crp€MrHHrn n€peyroK, A36 3 (a99) 2 37-93-a6, E m:ir:taxation.depanment@r€!.r te,eooHi noAnrcb 3aBepFD: fi0ij;]h. 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