Article 18 of the Tax Code of the Russian Federation defines the concept of "special tax regime - a special procedure for determining the elements of taxation, as well as exemption from the obligation to pay certain taxes and fees". Reasons for the emergence of existing tax systems: -The first of the analogues of the existing regimes was the unified agricultural tax. It began its origin in the Napa era and initially had the name of the food tax, but its essence has not changed much - peasant farms paid natural tax taking into account geographical, climatic and other factors...

The article proposes a fundamental reconsideration of the ontological foundations of physics, where the primary entity of the universe is not matter or field, but energy understood as a dynamic process. By analyzing the limitations of the point-particle model and purely mathematical fields, the author develops an approach that interprets all physical phenomena—from elementary particles to cosmological structures—as different forms of organization within a unified energy continuum. The work does not...