Abstract: The subject of this research is to identify the problems of applying tax incentives for the development of human capital in Russia. Currently, in Russia, as in many other countries, the government uses various tax incentive tools to develop human capital. Tax incentives for the development of human capital are designed to encourage businesses and individuals to invest in education, healthcare, entrepreneurial activity and higher living standards, which should ultimately lead to economic growth and competitiveness of the country. However, despite the government's efforts, the use of tax incentives for the development of human capital in Russia faces a number of problems. Lack of financial resources, low efficiency of existing mechanisms, administrative barriers, low awareness, etc. – all these are serious obstacles to the effective use of tax incentives for the development of human capital. The research methodology consists of a comparative analysis of tax systems and instruments for stimulating the development of human capital in Russia and abroad. In this article, the author classifies and analyzes the problems of using tax incentives for the development of human capital in Russia, as well as suggests ways to increase the effectiveness of tax incentives for the development of human capital in Russia. The author presents a systematic vision of the problems of using tax incentives for the development of human capital in Russia. These problems of using tax incentives for the development of human capital in Russia are: economic problems, administrative problems, social consequences of using tax incentives and problems of information awareness about tax incentives. The practical significance of the study is to identify and classify the areas of work of the legislative and law enforcement branches of government for a comprehensive solution to these problems of using tax incentives for the development of human capital in Russia.

Keywords: the fourth industrial revolution, personal income tax, corporate income tax, skills, healthcare, education, tax preferences, human resources, tax benefits, VAT

Abstract: The subject of the study is the excise tax on the pharmaceutical substance of ethyl alcohol, various aspects, features in the implementation of the excise tax on the pharmaceutical substance of ethyl alcohol. The purpose of the study is to analyze the excise tax on the pharmaceutical substance of ethyl alcohol, identify problems based on the analysis of the excise tax on the pharmaceutical substance of ethyl alcohol, and propose directions for the development of the excise tax on the pharmaceutical substance of ethyl alcohol for the purposes of harmonization of legislation. The author examines in detail such features of the excise tax on the pharmaceutical substance of ethyl alcohol as: lists of pharmaceutical products, the object of taxation of excise tax, the application of various rates when performing operations with the pharmaceutical substance of ethyl alcohol, the specifics of the application of deductions for this excise tax, as well as other issues. This study was conducted based on the application of general scientific research methods, including systematic, logical, comparative analysis, and the method of analogy. The main conclusions of the study are that this tax is aimed at controlling the misuse of medical alcohol in the production of alcoholic beverages, imposing excise taxes on such production in order to equalize its value. As part of the implementation of the new mechanism, pharmaceutical companies face an additional administrative burden regarding the need to confirm the intended use of the pharmaceutical substance ethyl alcohol. At the same time, the author highlights an urgent problem for the excise tax on the pharmaceutical substance of ethyl alcohol, which is an additional tax burden in the case of the purchase of more than 500,000 thousand liters of pharmaceutical substance of ethyl alcohol for the production of medicines that are not included in the lists of pharmaceutical products. The scientific novelty lies in the refinement of a new approach to state regulation of excise taxation, based on a detailed analysis of legislative norms and rules, as well as an assessment of the effects of their impact on the pharmaceutical industry.

Keywords: Pharmaceuticals, Details of excise taxation, Countermeasures to illegal alcohol, Indirect taxation, Industry tax, Regulation of alcohol production, Pharmaceutical industry, Excise tax, Excise tax on ethanol, pharmaceutical substance of ethanol