The entry of the Republic of Crimea into the Russian Federation created problems of the republic’s adaptation to the budget and tax legislation of Russia. Most of these problems have already been ...resolved, but a number of questions still remain. The application of the Russian tax legislation in Crimea initially led to a fall in the regional budget’s own revenues, but gradually the situation began to improve. In order to develop business in the territory of the Republic of Crimea, it was necessary to apply a flexible tax mechanism, including the creation of a free economic zone and varying tax rates for special tax regimes, and this task is being consistently solved. The main objective of the present time is to reduce the shadow economy through tax administration as well as to introduce a tax on professional income and a mechanism for registering real estate. The proposed abolition of the single imputed income tax, making up a substantial income for local authorities, cannot be offset by a patent tax form or other sources. It is necessary to change the budget legislation on the distribution of tax revenues between local budgets according to both basic taxes and special tax regimes—even in the face of increased personal income tax revenues as a result of growth in the tax base and the inclusion of separate divisions in regional taxpayers.
Crimea is a very attractive tourist destination with a high rank of tourist values, being natural and cultural heritage, with high recognition on the international tourist market. Since 2014, the ...tourism economy has been in a protracted crisis, caused by both internal and external reasons. The annexation of Crimea by the Russian Federation in March 2014 significantly exacerbated the problems of the functioning of the tourism economy, preventing its sustainable development. The Russian authorities are taking political as well as socioeconomic measures to rebuild the tourism economy of Crimea, by taking steps to increase tourist traffic in Crimea, especially within the country, i.e., from other regions of Russia. One of the directions of actions to overcome the crisis is information support by the Russian media, the analysis of which is presented in this article. The aim of the study is therefore an attempt to evaluate the effectiveness of information support by the Russian media for the tourist destination of Crimea in 2014–2019. Media activities are part of the Russian government’s tourism policy in this area. The article deals with the following theoretical issues: tourism policy, sustainable tourism development, heritage as the subject of tourism policy impact, information management, crisis management, the role of information in crisis management. The empirical part presents: the genesis and development of the crisis in the tourist destination of Crimea, the activity of the Russian authorities in terms of impact on the crisis, an analysis of the use of information by the Russian media in overcoming the crisis in the Crimean tourism economy.
In 2018–2019, a year-round study of the hypersaline Moynaki Lake, western Crimea, was conducted. In mid-summer 2018, along with
Moina salina,
which had previously been reported from the lake, the ...year-round presence of further two cladoceran species,
Chydorus sphaericus
and
Bosmina
(
Eubosmina
)
coregoni
, was recorded there for the first time. None of those species had ever been registered from hypersaline waters anywhere else. Their introduction seems to have occurred because of a salinity decrease, even though the modern level of salinity has been observed the same level for at least the past 20 years. The presently highly eutrophic environment of Moynaki Lake is probably sufficiently energy-rich to sustain cladoceran osmo-adaptations.
A mandible fragment and four isolated teeth of the fossil foxes,
Vulpes alopecoides
(Del Campana, 1913),
Vulpes
cf.
vulpes
(Linnaeus, 1758) and
Vulpes
sp., are described from the Early Pleistocene ...locality of Taurida cave (Crimea, Late Villafranchian, 1.8–1.5 Ma). Based on the size and morphological features, a mandible fragment and two M1 are attributed to
V. alopecoides
. The structure of m1 of
Vulpes
cf.
vulpes
is similar to that of
V. vulpes
and
V. alopecoides
, but the size greatly exceeds the size limits for the latter species. Although m1 of
Vulpes
sp. fits the size of the lower carnassials of
V. alopecoides
, its morphology is definitely unique among the Early Pleistocene representatives of the genus
Vulpes
.
The remains of large porcupines (an incomplete skull, cranial and mandibular fragments, isolated teeth and postcranial bones) from the Early Pleistocene Taurida cave locality in central Crimea ...(Belogorsk district, Zuya village) are referred to the species
Hystrix (Hystrix) refossa
Gervais, 1852, which has not been reported from Crimea previously. Based on the stages of eruption, replacement and attrition of the lower dentition, the presence of individuals of six age categories, from juvenile to senile, was established. One dentary shows an intravital loss of cheek teeth, presumably caused by abnormal development of their roots and sockets.
The activities of the Society for the Protection and Preservation of Monuments of Art and Antiquity in Russia, which launched a multifaceted work on the Crimean Peninsula in 1909—1917, are ...considered. The stages of preparation by the devotees of the monument protection sphere of a unique card file of cultural heritage objects in the territory of Crimea are shown. Special attention is paid to the activities in this direction of K. F. Bogaevsky, N. I. Repnikov, M. I. Rostovtsev. Attention is paid to the attempts of employees to establish the correct organization of the archaeological research of Chersonese. An interesting fact is the Society’s support for the petition of archaeologists to establish a museum in Evpatoria and organize a museum in the Khan’s Palace of Bakhchisaray. The novelty of the study is seen in the fact that for the first time in historiography, the activities of the organization for the study, fixation and protection of the Crimean archeological monuments in the southern region of the empire are revealed. The relevance of the study is due to the interest in the experience of the Society on a global scale. The author draws attention to the fact that, despite the loss in the revolutionary years of the unique monument card files collected by art historians and archaeologists, its Crimean part is partially duplicated in the personal archival fund of the organizer of the scientific study of Crimea A. I. Markevich.
Since annexing Ukraine's Crimean Peninsula in 2014, Russian authorities there have introduced harsh repressive measures to silence opposition to the ongoing occupation, chiefly targeting the ...indigenous Crimean Tatars and others pro-Ukrainian individuals. From the legally subversive methods it employed to orchestrate the annexation to the rhetoric of anti-extremism with which it has continually justified its occupation, the Kremlin has inaugurated a new "state of exception" in Crimea, invoking the prerogative to circumvent normative legal and juridical procedures in response to a perceived emergency. While Crimea's state of exception resembles those initiated elsewhere by some Western states and Russia itself as part of the global War on Terror, the state of exception has provided the pretext for a particularly severe degree of repression, persecution, and human rights violations in occupied Crimea. In conjunction with the Kharkiv Human Rights Protection Group, this article discusses the theoretical groundings of the state of exception, its broader applications within the Russian Federation, and its troubling repercussions for residents of Crimea. Casting the Kremlin's actions as belonging to a state of exception helps draw attention to its alarming human rights violations, and may bolster resistance to the creeping normalization of the Russian occupation of Crimea.
On the basis of the results of hydrobotanical research in 2015–2021, it has been found that the global expansion of the
Bonnemaisonia hamifera
Hariot filamentous sporophyte stage had reached the ...southern coast of Crimea (SCC) by 2017. At present, the invader is registered in all horizons of the SCC phytal. Massively developing in the epiphyton of native species, it inhibits their growth, and in some areas it becomes a dominant. This changes the appearance, structure, and production indicators of algal communities (up to their degradation in some areas), which makes it possible to attribute this invasive species to the “transformers” category. It has been shown that the invasion develops rapidly; its vector coincides with the direction of the Main Black Sea Current. Eutrophication can play a stimulating role. Presumably, the species is already present on the southwestern and western coasts of the Crimean Peninsula and will populate the western and northwestern regions of the Black Sea in the next one or two years; expansion into the Sea of Azov is also likely. The
B. hamifera
invasion may threaten the biological diversity of the of the entire Azov-Black Sea basin, which under the conditions of its relative isolation can lead to ecological catastrophe that will affect all countries in the region. Currently there are no ways to stop or slow the process of invasion.
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