Аннотация: The object of the research is the special tax regimes and their role in supporting small business in Russia. The subject of the research is the analysis of the gaps and contradictions in the legislation regulating applicability of special taxation regimes. The article presents the results of analyzing changes in the tax laws regarding small business in Russia and special taxation regimes in particular. The authors of the article make an assumption that the efforts made by the Government of the Russian Federation in order to simplify administration of taxation regimes are necessary but insufficient. Having analyzed the judicial practice and legal provisions regulating the application of special taxation regimes, the authors discover that active actions made by the Russian Federation Government in order to introduce additional tax recessions and preferences for small business will be not have a positive effect unless certain contradictions are eliminated in the Tax Code of the Russian Federation. The methodological basis of the research is the systems analysis of the tax legislation, letters of the Ministry of Finances of Russia and instruction of the Federal Tax Service of Russia that contain contradictions with regard to administration of special taxation regimes. The scientific novelty of the research is caused by the fact that based on the results of the analysis of tax legislation regulating special taxation regimes, the authors make a conclusion that the efforts applied by the government in the sphere of taxation is not efficient enough. To support small business, the government uses a standard set of methods such as reduction of tax rates, expansion of tax preferences, etc. Meanwhile, it is necessary, first of all, to conduct a revision of the applicable tax legislation, in particular, parts of the Tax Code of the Russian Federation regulating implementation of special tax regimes, and to eliminate uncertainties and contradictions that create actual hindrances for the development of small entrepreneurship. For the moment tax laws do not distinguish between small, medium and large business which, according to the authors of the article, is wrong. In case of small business where special taxation regimes are applied, it is necessary to apply the principles of simplicity and easy use of tax laws which implies, first of all, elimination of contradictions and uncertainties. The results of the research can be used in the legislative decision-making process regulating special taxation regimes.

Ключевые слова: tax schemes, shadow economy, principles of taxation, tax disputes, contradictions in legislation, special regimes reform, taxation regimes, small business, tax exemptions, monitoring of tax legislation

Библиография:
https://www.cbr.ru
https://www.eg-online.ru/news/312536/
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Plan deystviy Pravitel'stva Rossiyskoy Federatsii, napravlennykh na obespechenie stabil'nogo sotsial'no-ekonomicheskogo razvitiya Rossiyskoy Federatsii v 2016 godu (utv. Pravitel'stvom RF 01.03.2016) [Elektronnyy resurs] // Spravochno-pravovaya sistema «Konsul'tantPlyus». – (data obrashcheniya: 28.10.2016).
Grudneva A.A. Problemy razvitiya malogo i srednego predprinimatel'stva v sfere APK // Teoreticheskaya i prikladnaya ekonomika. 2016. № 4. C. 27-39. DOI: 10.7256/2409-8647.2016.4.21013. URL: http://www.e-notabene.ru/etc/article_21013.html

References (transliteration):
https://www.cbr.ru
https://www.eg-online.ru/news/312536/
https://www.nalog.ru/rn52/
Statisticheskiy sbornik «Maloe i srednee predprinimatel'stvo v Rossii. 2015. Rosstat. M., 2015. 96 s.
Cheremisina N.V. K voprosu o statisticheskom izmerenii tenevoy ekonomiki na regional'nom urovne // Voprosy statistiki. 2007. № 1. S. 64.
Khanafeev A.F. Nalogovoe regulirovanie razvitiya malogo i srednego predprinimatel'stva v Rossii // Innovatsitonnoe razvitie ekonomiki. 2013. № 4-5(16). S. 90-96.
Nalogovye l'goty. Teoriya i praktika primeneniya: monografiya dlya magistrantov, obuchayushchikhsya po po programmam napravleniya «Finansy i kredit» / [I.A. Mayburov i dr.]; pod red. I.A. Mayburova, Yu.B. Ivanova. M.: YuNITI-DANA, 2014. 487 s.
Nalogovoe administrirovanie: Uchebnik / Pod red. O.A. Mironovoy, F.F. Khanafeeva. 3-e izd. Yoshkar-Ola: String, 2013. S. 418.
Nalogovaya politika i puti vykhoda iz krizisa. M., 2009. S. 16.
Koshel' D.E. K voprosu ob effektivnosti reformy spetsial'nykh nalogovykh rezhimov dlya sub'ektov malogo predprinimatel'stva // Sibirskiy torgovo-ekonomicheskiy zhurnal. 2013. № 1(17). S. 35.
Dadalko V.A., Yakushin A.P. Sotsial'no-ekonomicheskie predposylki rosta neformal'noy ekonomiki // Bezopasnost' biznesa. 2015. № 4. S. 3.
Gorina G.A. Novatsii nalogovogo zakonodatel'stva: torgovyy sbor // Finansovyy vestnik: finansy, nalogi, strakhovanie, bukhgalterskiy uchet. 2015. № 6. S. 22-31.
Plan deystviy Pravitel'stva Rossiyskoy Federatsii, napravlennykh na obespechenie stabil'nogo sotsial'no-ekonomicheskogo razvitiya Rossiyskoy Federatsii v 2016 godu (utv. Pravitel'stvom RF 01.03.2016) [Elektronnyy resurs] // Spravochno-pravovaya sistema «Konsul'tantPlyus». – (data obrashcheniya: 28.10.2016).
Grudneva A.A. Problemy razvitiya malogo i srednego predprinimatel'stva v sfere APK // Teoreticheskaya i prikladnaya ekonomika. 2016. № 4. C. 27-39. DOI: 10.7256/2409-8647.2016.4.21013. URL: http://www.e-notabene.ru/etc/article_21013.html

Аннотация: The subject of the present research article is taxaton of small business enterprises in the Russian Federation. In her research Frumina examines peculiarities of taxation of small business enterprises taking into account the most recent legislative amendments. Much attention is paid to special tax regimes and tax issues faced by small enterprises as a result of their financial and economic activity. The author of the article provides statistical data regarding payments of taxes by small enteprises and considers particular issues of tax regulation as an opportunity to refill the income base of the Russian Federation budget during the period of sequestering. Using the methods of induction, deducation and comparative analysis the author examines advantages and disadvantages of the current system of small business taxation in the Russian Federation. The main conclusions made by the author as a result of her research cover particular provisions related to harmonization of the Russian Federation legislation regulating taxation of small and medium business entities. In particular, the author questions whether it would be reasonable to refuse from the single tax on imputed earnings and impose limitations on the simplified tax system in 2018. 

Ключевые слова: tax regulation, financial regulation, tax law, tax policy, budget, special tax regimes, tax, small business, tax burden, tax benefits

Библиография:
Knyazheva O.V. Sovremennaya nalogovaya politika Rossii i tendentsii ee razvitiya v 2015-2016 gg. // Finansy i upravlenie. 2015. № 3. C. 25 - 40. DOI: 10.7256/2409-7802.2015.3.15238. URL: http://www.e-notabene.ru/flc/article_15238.html
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Timoshenko V.A., Titova A.O. O sovershenstvovanii nalogooblozheniya sub'ektov biznesa // Izvestiya Saratovskogo universiteta. Novaya seriya. Seriya: Ekonomika. Upravlenie. Pravo. 2016. T. 16. № 1. S. 55-62.
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Mel'nichuk M.V. Obespechenie zakonnosti metodov optimizatsii nalogooblozheniya, kak faktor ekonomicheskoy bezopasnosti // sbornik nauchnykh trudov «Nauchnye zapiski kafedry upravleniya i planirovaniya sotsial'no-ekonomicheskikh protsessov im. zasluzhennogo deyatelya nauki RF Yu.A. Lavrikova», 2010. S. 155-157.
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Doklad o khode realizatsii mer podderzhki malogo i srednego predprinimatel'stva v 2010-2013 godakh i osnovnykh napravleniyakh razvitiya malogo i srednego predprinimatel'stva na blizhayshuyu i srednesrochnuyu perspektivu. Ministerstvo ekonomicheskogo razvitiya Rossiyskoy Federatsii, 2014.
Aguzarova F.S., Khidirova E.A. Tendentsii razvitiya nalogooblozheniya malogo biznesa v Rossiyskoy Federatsii // Mezhdunarodnyy zhurnal prikladnykh i fundamental'nykh issledovaniy. 2015. № 3. S. 407-410.
Nalogovyy kodeks Rossiyskoy Federatsii.
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2016 god i planovyy period 2017 i 2018 godov.
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2014 god i planovyy period 2015 i 2016 godov.

References (transliteration):
Knyazheva O.V. Sovremennaya nalogovaya politika Rossii i tendentsii ee razvitiya v 2015-2016 gg. // Finansy i upravlenie. 2015. № 3. C. 25 - 40. DOI: 10.7256/2409-7802.2015.3.15238. URL: http://www.e-notabene.ru/flc/article_15238.html
Sharov V.F., Akhmadeev R.G., Kosov M.E. Regional'nye i mestnye nalogi. M.: Yuniti-Dana, 2015. 227 s.
Tuskaeva M.R., Gokonaeva D.A., Revazova E.T. Nalogovoe regulirovanie malogo predprinimatel'stva // Fundamental research. 2015. № 12. S. 648-652.
Frumina S.V., Kiseleva T.Yu., Dzusova S.S. Osobennosti nalogooblozheniya nekommercheskikh organizatsiy v Rossiyskoy Federatsii // Nalogi i nalogooblozhenie. 2014. № 9. S. 837-845.
Timoshenko V.A., Titova A.O. O sovershenstvovanii nalogooblozheniya sub'ektov biznesa // Izvestiya Saratovskogo universiteta. Novaya seriya. Seriya: Ekonomika. Upravlenie. Pravo. 2016. T. 16. № 1. S. 55-62.
Ponkratov V.V. Antikrizisnyy plan i byudzhetnyy manevr 2015 // Vestnik Finansovogo universiteta. 2015. № 2(86). S. 70-75.
Ruchkina G.F. Razvitie malogo i srednego predprinimatel'stva v Rossii: problemy pravoprimeneniya // Vestnik RGGU. Seriya: Ekonomika. Upravlenie. Pravo. 2009. № 11. S. 155-163.
Mel'nichuk M.V. Obespechenie zakonnosti metodov optimizatsii nalogooblozheniya, kak faktor ekonomicheskoy bezopasnosti // sbornik nauchnykh trudov «Nauchnye zapiski kafedry upravleniya i planirovaniya sotsial'no-ekonomicheskikh protsessov im. zasluzhennogo deyatelya nauki RF Yu.A. Lavrikova», 2010. S. 155-157.
Koren' A.V., Krauberger Zh.Yu. Spetsial'nye nalogovye rezhimy v realizatsii gosudarstvennoy politiki po podderzhke malogo i srednego biznesa // Mezhdunarodnyy zhurnal prikladnykh i fundamental'nykh issledovaniy. 2015. № 6. S. 479-481.
Akhmadeev R.G., Kosov M.E. Nalogi na konechnoe potreblenie v stranakh OESR i Rossii // Finansy i kredit. 2015. № 20(644). S. 22-30.
Demchenko M.V. Denezhnye sredstva v khozyaystvennom oborote: osobennosti i pravovoy rezhim // Ekonomika. Nalogi. Pravo. 2011. № 4. S. 120-123.
Doklad o khode realizatsii mer podderzhki malogo i srednego predprinimatel'stva v 2010-2013 godakh i osnovnykh napravleniyakh razvitiya malogo i srednego predprinimatel'stva na blizhayshuyu i srednesrochnuyu perspektivu. Ministerstvo ekonomicheskogo razvitiya Rossiyskoy Federatsii, 2014.
Aguzarova F.S., Khidirova E.A. Tendentsii razvitiya nalogooblozheniya malogo biznesa v Rossiyskoy Federatsii // Mezhdunarodnyy zhurnal prikladnykh i fundamental'nykh issledovaniy. 2015. № 3. S. 407-410.
Nalogovyy kodeks Rossiyskoy Federatsii.
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2016 god i planovyy period 2017 i 2018 godov.
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2014 god i planovyy period 2015 i 2016 godov.

Аннотация: The subject of the research is the agricultural industry tax incentives under existing tax laws. According to the authors, today's fiscal instruments are insufficient to perform their functions while it is well known that the entire economy depends on the system of taxation applied to the agricultural sector. Taxation, investment, and import substitution are the areas that today are most exposed to the close attention and active intervention of the government. In turn, public policy in these areas has a direct impact on the real sector of the economy, one of the fundamental industries of which is agriculture. Important factor in the development and implementation of ideas of import substitution in tactical and strategic context is the sustainable development of the Russian economy under the impact of investment and innovative commitment to public policy. Events of recent years indicate a change in approaches to solving the problems of development of the agricultural sector. Agricultural issues are converted into national and food security of the country. The authors consider such aspects of the topic as implementation of import substitution tasks, increasing investments in agricultural holdings which is impossible without interference with taxation. Increasing the attractiveness of taxation terms for business entities is a powerful mechanism for raising investments into various projects and allows to increase the number of taxpayers and the quality of their products. Particular attention is given to the special tax regime 'unified agricultural tax' and the problems of implementing this tax regime  in the context of the need for import substitution. The authors of the article offer measures aimed at improving particular provisions of tax legislation for enterprises paying the unitifed agricultural tax including application of the investment tax credit. In addition, the authors have analyzed the other approach to calculating the tax rate for the unified agricultural tax and proved the efficiency of this approach. The main emphasis is made on the intergrated approach to using tax instruments in the agricultural sector.   

Ключевые слова: small business, medium business, tax incentives, agricultural sector, single agricultural tax, financial instability, investment, agriculture, import substitution, taxation

Библиография:
URL: http://www.rg.ru/2015/09/21/sodruzhestvo.html
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References (transliteration):
URL: http://www.rg.ru/2015/09/21/sodruzhestvo.html
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Sheredeko E.V. Mery gosudarstvennoy podderzhki malogo i srednego biznesa v Velikobritanii // NB: Administrativnoe pravo i praktika administrirovaniya. 2015. № 1. C. 36 - 44. DOI: 10.7256/2306-9945.2015.1.15863. URL: http://www.e-notabene.ru/al/article_15863.html

Аннотация: The subject (and the object) of the research is the efficiency of application of special tax regimes. The author of the article examines such aspects of the topic as assessing efficiency of special tax regimes which is an important element of the monitoring of tax benefits and a current priority. Considering that revenues from special tax regimes come to the consolidated budget of the Russian Federation constituents, analysis of their efficiency should be carried out at the federal level in order to evaluate the regulative and fiscal functions of tax regimes. Special attention is paid to analysis of the fiscal and incentive function special tax regimes based on the example of the Voronezh Region. Using econometric methods, the authors of the article analyze dynamics of revenues from special tax regimes, number of taxpayers and tax base when applying special tax regimes at the regional level based on the example of the consolidated budget of the Voronezh Region. The research also provides the results of assessing efficiency of special tax regimes in the Russian Federation and Voronezh Region according to the final data of tax revenues over the period since 2012 till 2014. The authors conclude that there is a need to improve indicators of efficiency of special tax regimes. In this regard, the authors suggest to include such indicators as the number of employees and gross product according to current prices into Forms 5-ESKH (Single Agricultural Tax), 5-USN (Simplified Tax System) and 1-NM ('On Calculation and Receipt of Taxes, Levies and Other Mandatory Payments into the Budget System of the Russian Federation). In addition, the authors emphasize the need to develop the system of the indicators of statistical tax accounts in according with established efficiency indicators for special tax regimes that would reflect compensative and drop-out tax revenues. 

Ключевые слова: tax base, tax payments, gross domestic product, taxes, special tax regimes, Voronezh Region, fiscal function of tax, taxation of small business, small business, tax administration

Библиография:
Kamalyan A.K. Gosudarstvennoe regulirovanie riskov fermerskikh khozyaystv SShA / A.K. Kamalyan, O.V. Ulez'ko, O.I. Khodunova // Mezhdunarodnyy sel'skokhozyaystvennyy zhurnal. – 2006. – №5. – S.9-13.
Orobinskaya I.V. Problemnye aspekty primeneniya NDS predpriyatiyami APK Rossii/ I.V. Orobinskaya, A.G. Kaz'min // Nalogi i finansovoe pravo. – 2014. – №12. – S.79-84.
Ulez'ko O.V. Nalogovoe regulirovanie razvitiya sel'skogo khozyayst-va v Rossii. / O.V. Ulez'ko, I.N. Maslova, M.A. Shatalina //Rossiya i Evropa: svyaz' kul'tury i ekonomiki. Materialy XI mezhdunarodnoy nauchno-prakticheskoy konferentsii Praga, Cheshskaya respublika 27 fevralya 2015 goda. – Ch 2. – S.290-296.
Ulez'ko O.V. Osobennosti opredeleniya nalogovogo bremeni sel'sko-khozyaystvennykh predpriyatiy / O.V. Ulez'ko, M.A. Shatalina // Teore-ticheskie i prakticheskie aspekty nauki i obrazovaniya: Sbornik nauchnykh trudov po materialam Mezhdunarodnoy nauchno-prakticheskoy konferentsii 10 iyunya 2014 g. – Volgograd: SMI «Nauchnyy rukovoditel'», 2014. – S. 83-93.
Polozova A.N. Uchetnaya politika organizatsii dlya tseley nalogooblozheniya: osobennosti formirovaniya / A.N. Polozova, L.V. Bryantseva //Sakhar.– 2014. – № 9. – S. 28-31.
Derevenskikh M.N. Analiz zadolzhennosti po nalogam predpriyatiy sel'skogo khozyaystva / M.N. Derevenskikh, I.V. Musorina // Ekonomicheskie i pravovye mekhanizmy formirovaniya strategii razvitiya predprinimatel'skikh struktur v usloviyakh finansovogo krizisa: Sb. nauch. tr.-Voronezh: Voronezh.gos. agrar. un-t, 2009. – S.19-23.
Kotova V.A. Faktory, snizhayushchie effektivnost' agrarnoy ekonomicheskoy politiki // Teoreticheskaya i prikladnaya ekonomika. - 2013. - 4. - C. 88 - 92. DOI: 10.7256/2409-8647.2013.4.5612. URL: http://www.e-notabene.ru/etc/article_5612.html
Punanova U.N. Puti sovershenstvovaniya administrativno-pravovykh instrumentov po vyyavleniyu i ustraneniyu administrativnykh bar'erov predprinimatel'skoy deyatel'nosti // Administrativnoe i munitsipal'noe pravo. - 2014. - 12. - C. 1234 - 1242. DOI: 10.7256/1999-2807.2014.12.13620.

References (transliteration):
Kamalyan A.K. Gosudarstvennoe regulirovanie riskov fermerskikh khozyaystv SShA / A.K. Kamalyan, O.V. Ulez'ko, O.I. Khodunova // Mezhdunarodnyy sel'skokhozyaystvennyy zhurnal. – 2006. – №5. – S.9-13.
Orobinskaya I.V. Problemnye aspekty primeneniya NDS predpriyatiyami APK Rossii/ I.V. Orobinskaya, A.G. Kaz'min // Nalogi i finansovoe pravo. – 2014. – №12. – S.79-84.
Ulez'ko O.V. Nalogovoe regulirovanie razvitiya sel'skogo khozyayst-va v Rossii. / O.V. Ulez'ko, I.N. Maslova, M.A. Shatalina //Rossiya i Evropa: svyaz' kul'tury i ekonomiki. Materialy XI mezhdunarodnoy nauchno-prakticheskoy konferentsii Praga, Cheshskaya respublika 27 fevralya 2015 goda. – Ch 2. – S.290-296.
Ulez'ko O.V. Osobennosti opredeleniya nalogovogo bremeni sel'sko-khozyaystvennykh predpriyatiy / O.V. Ulez'ko, M.A. Shatalina // Teore-ticheskie i prakticheskie aspekty nauki i obrazovaniya: Sbornik nauchnykh trudov po materialam Mezhdunarodnoy nauchno-prakticheskoy konferentsii 10 iyunya 2014 g. – Volgograd: SMI «Nauchnyy rukovoditel'», 2014. – S. 83-93.
Polozova A.N. Uchetnaya politika organizatsii dlya tseley nalogooblozheniya: osobennosti formirovaniya / A.N. Polozova, L.V. Bryantseva //Sakhar.– 2014. – № 9. – S. 28-31.
Derevenskikh M.N. Analiz zadolzhennosti po nalogam predpriyatiy sel'skogo khozyaystva / M.N. Derevenskikh, I.V. Musorina // Ekonomicheskie i pravovye mekhanizmy formirovaniya strategii razvitiya predprinimatel'skikh struktur v usloviyakh finansovogo krizisa: Sb. nauch. tr.-Voronezh: Voronezh.gos. agrar. un-t, 2009. – S.19-23.
Kotova V.A. Faktory, snizhayushchie effektivnost' agrarnoy ekonomicheskoy politiki // Teoreticheskaya i prikladnaya ekonomika. - 2013. - 4. - C. 88 - 92. DOI: 10.7256/2409-8647.2013.4.5612. URL: http://www.e-notabene.ru/etc/article_5612.html
Punanova U.N. Puti sovershenstvovaniya administrativno-pravovykh instrumentov po vyyavleniyu i ustraneniyu administrativnykh bar'erov predprinimatel'skoy deyatel'nosti // Administrativnoe i munitsipal'noe pravo. - 2014. - 12. - C. 1234 - 1242. DOI: 10.7256/1999-2807.2014.12.13620.

Аннотация: The subject of the study is the financial relations arising between taxpayers, small and medium-sized businesses, and tax authorities, represented by the Federal Tax Service of the Russian Federation, regarding the calculation and payment of tax payments in connection with application of special tax regimes. The object of the research is taxation and tax regulation of small and medium-sized businesses by the means of the mechanism of special tax treatment,  in the forms of Simplified Tax System, Single Tax on Imputed Income,  Single Agricultural Tax and the patent system of taxation. The methodological basis of the research involves fundamental concepts presented in the works of Russian and foreign scientists, legislative and regulatory acts of statel authorities, federal laws, decrees of the President and the RF Government Decree, materials of scientific and practical conferences on issues of taxation of small and medium-sized businesses. The authors have used the abstract logic, monographic, statistical, economic and other methods of economic research. The main findings of the research is the substantiation of tax instruments that realize the regulatory function of  taxes in relation to the well-defined segment of the economy. Within the framework of the present research the aforesaid tool is the application of special tax regimes for of small-and medium-sized business entities. The importance of special tax regimes is tremendous at the present moment due to the unstable economic situation in the world and global crisis which have an impact on the Russian Federation as well. 

Ключевые слова: Single Agricultural Tax, Single Tax on Imputed Income, Simplified Tax System, tax burden, taxes payable, tax revenues, special tax regimes, taxation, small business, tax functions

Библиография:
Kindsfater E. Shansy i riski malogo biznesa v Rossiyskoy Fede-ratsii // EZh-Yurist. 2013. № 45. S. 9.Kommentariy k Nalogovomu kodeksu RF ch.2 (postateynyy): [Elektronnyy resurs] Spravochno-pravovaya sistema «Konsul'tant Plyus» / Kompaniya «Konsul'tant Plyus». – Posled. obnovlenie 25.05.2015.
Maksimova T.N. Nalogovoe planirovanie: uchebnik/Maksimova T.N. – M.: GrossMedia, ROSBUKh, 2011. − 340 s.
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Tsokova V.A. Sravnitel'nyy analiz nalogovykh sistem Rossii i Germanii // Teoreticheskaya i prikladnaya ekonomika. - 2015. - 1. - C. 21 - 35. DOI: 10.7256/2409-8647.2015.1.13448. URL: http://www.e-notabene.ru/etc/article_13448.html
Provalov V.S. Informatsionnye tekhnologii upravleniya malym biznesom // Programmnye sistemy i vychislitel'nye metody. - 2014. - 3. - C. 312 - 323. DOI: 10.7256/2305-6061.2014.3.13406.
Orobinskaya I.V. Osobennosti i analiz primeneniya razlichnykh rezhimov nalogooblozheniya dlya sel'skokhozyaystvennykh tovaroproizvoditeley v Rossii / I.V. Orobinskaya // Nalogi i nalogooblozhenie. -2013. - № 2. - S. 85-95.

References (transliteration):
Kindsfater E. Shansy i riski malogo biznesa v Rossiyskoy Fede-ratsii // EZh-Yurist. 2013. № 45. S. 9.Kommentariy k Nalogovomu kodeksu RF ch.2 (postateynyy): [Elektronnyy resurs] Spravochno-pravovaya sistema «Konsul'tant Plyus» / Kompaniya «Konsul'tant Plyus». – Posled. obnovlenie 25.05.2015.
Maksimova T.N. Nalogovoe planirovanie: uchebnik/Maksimova T.N. – M.: GrossMedia, ROSBUKh, 2011. − 340 s.
Orobinskaya I.V.Kharakteristika nalogovogo potentsiala sub'ektov agrarnogo sektora Rossii na primere oblastey TsChR/ I.V. Orobinskaya // Nalogi i nalogooblozhenie. – 2014. – № 6. – S. 579-587.
Osobennosti razvitiya predprinimatel'skoy deyatel'nosti v usloviyakh sovremennoy Rossii: uchebnoe posobie / M.V. Bespalov. − M.: INFRA-M, 2011. − 232 s.
Tsokova V.A. Sravnitel'nyy analiz nalogovykh sistem Rossii i Germanii // Teoreticheskaya i prikladnaya ekonomika. - 2015. - 1. - C. 21 - 35. DOI: 10.7256/2409-8647.2015.1.13448. URL: http://www.e-notabene.ru/etc/article_13448.html
Provalov V.S. Informatsionnye tekhnologii upravleniya malym biznesom // Programmnye sistemy i vychislitel'nye metody. - 2014. - 3. - C. 312 - 323. DOI: 10.7256/2305-6061.2014.3.13406.
Orobinskaya I.V. Osobennosti i analiz primeneniya razlichnykh rezhimov nalogooblozheniya dlya sel'skokhozyaystvennykh tovaroproizvoditeley v Rossii / I.V. Orobinskaya // Nalogi i nalogooblozhenie. -2013. - № 2. - S. 85-95.

Аннотация: This article takes a look at issues of taxation for the simplified taxation system. The subject of the research is the possibility of choosing the payment of value-added tax by entrepreneurs applying the simplified taxation system. Under existing legislation one of the barriers to the application of this tax regime is the accounting treatment of amounts of value added tax by taxpayers and their counteragents. The right choice of VAT payment will prevent loss of counteragents, as entrepreneurs using the simplified taxation system will be able to issue invoices to their counteragents. This is extremely important at the time of economic crises. The authors explore the role and the place of the simplified system of taxation in the budget system, advantages and disadvantages of this tax regime, changes in the terms of taxation from the point of view of their evolutionary aspect and offer improvements that allow counteragents working with enterpreneurs according to the simplified taxation system to partially apply VAT to deduction of tax and have the right to choose the method of VAT payment. The authors' recommendations to amend the VAT accounting procedure for small business representatives will promote partnerships between entrepreneurs and minimize budget losses arising in the process of the refund of value added tax. These issues are particularly relevant in the context of financial and economic instability when the questions of supporting small and medium-sized businesses become especially important.

Ключевые слова: simplified taxation system, deduction of taxes, VAT (value added tax), small-sized business, refund of value added tax, special tax regimes, invoice, tax incentives, medium-sized business, business

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Savina E.O. Aktual'nye voprosy regional'noy nalogovoy politiki/Teoreticheskie i prikladnye aspekty sovremennoy nauki. 2015. № 7-7. S. 128-130.
Savina E.O. Bolevye tochki rossiyskoy nalogovoy sistemy/Mezhdunarodnyy nauchno-issledovatel'skiy zhurnal. 2013. № 12-2 (19). S. 79-81.
Savina O.N. O stimulirovanii predprinimatel'skoy deyatel'nosti v Permskoy oblasti/ Sovremennyy finansovyy rynok RF: Materialy Vseros.nauch.-prakt.konf. (27 fevralya 2003, g. Perm') /Perm.gos.un-t.-Perm', PGU, 2003. S. 78-83.
Smirnova E.E. Optimizatsiya NDS: nalogovye skhemy/Nalogovyy vestnik. 2007. № 9. S. 128.
Smirnova E.E. Otsenka nalogovykh riskov, voznikayushchikh u organizatsiy, primenyayushchikh uproshchennuyu sistemu nalogooblozheniya/Vestnik Adygeyskogo gosudarstvennogo universiteta. Seriya 5: Ekonomika. 2013. № 3 (127). S. 174-180.
Chkhutiashvili L.V. Perspektivy razvitiya sistemy nalogooblozheniya malogo predprinimatel'stva v usloviyakh rynka // Finansy i upravlenie. - 2013. - 1. - C. 64 - 99. DOI: 10.7256/2409-7802.2013.1.528. URL: http://www.e-notabene.ru/flc/article_528.html
Knyazheva O.V. Sovremennaya nalogovaya politika Rossii i tendentsii ee razvitiya v 2015-2016 gg. // Finansy i upravlenie. - 2015. - 3. - C. 25 - 40. DOI: 10.7256/2409-7802.2015.3.15238. URL: http://www.e-notabene.ru/flc/article_15238.html

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Federal'nyy zakon «O gosudarstvennoy podderzhke malogo predprinimatel'stva v Rossiyskoy Federatsii» № 88-FZ ot 14.06.1995g.
Federal'nyy zakon «Ob uproshchennoy sisteme nalogooblozheniya, ucheta i otchetnosti dlya sub'ektov malogo predprinimatel'stva» № 222-FZ ot 29.12.1995g.
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Vishnevskaya N.G. Sravnitel'naya kharakteristika osnovnykh instrumentov nalogovogo stimulirovaniya innovatsionnoy deyatel'nosti, ispol'zuemykh v rossiyskoy i zarubezhnoy praktike/Ekonomika. Nalogi. Pravo. 2012. № 4. S. 33-40.
Goncharenko L.I. Nalog na dobavlennuyu stoimost' i operatsii bankov po kreditovaniyu i finansirovaniyu ustupki prava trebovaniya/ Finansy i kredit. 2008. № 40 (328). S. 56-63.
Grundel L.P. Soglasitel'nye protsedury mezhdu nalogoplatel'shchikami i nalogovymi organami/Upravlenie ekonomicheskimi sistemami: elektronnyy nauchnyy zhurnal. 2014. № 10 (70). S. 59.
Danil'kevich M.A. Malyy biznes: kriterii i nalogovye l'goty/Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal. 2010. № 4. S. 123-134.
Danil'kevich M.A. Uproshchennaya sistema nalogooblozheniya na osnove patenta/Finansy. 2010. № 7. S. 75-76.
Krylova M.A. Droblenie biznesa kak sposob minimizatsii nalogovogo bremeni / Rossiyskiy nalogovyy kur'er, 2014, N 4 // SPS «Konsul'tant plyus» [Elektronnyy resurs].
Mandroshchenko O.V. Podkhody k otsenke opredeleniya optimal'noy nalogovoy nagruzki sub'ekta predprinimatel'skoy deyatel'nosti. / Mezhdunarodnyy bukhgalterskiy uchet, 2012, N 28 // SPS «Konsul'tant plyus» [Elektronnyy resurs].
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Pinskaya M.R. Nalogovoe stimulirovanie razvitiya osobykh ekonomicheskikh zon/Natsional'nye proekty. 2008. № 3. S. 92.
P'yanova M.V. Nalogovoe stimulirovanie investitsiy v agrarnyy sektor v usloviyakh importozameshcheniya sel'skokhozyaystvennoy produktsii/Natsional'nye interesy: prioritety i bezopasnost'. 2015. № 14 (299). S. 15-21.
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Savina E.O. Bolevye tochki rossiyskoy nalogovoy sistemy/Mezhdunarodnyy nauchno-issledovatel'skiy zhurnal. 2013. № 12-2 (19). S. 79-81.
Savina O.N. O stimulirovanii predprinimatel'skoy deyatel'nosti v Permskoy oblasti/ Sovremennyy finansovyy rynok RF: Materialy Vseros.nauch.-prakt.konf. (27 fevralya 2003, g. Perm') /Perm.gos.un-t.-Perm', PGU, 2003. S. 78-83.
Smirnova E.E. Optimizatsiya NDS: nalogovye skhemy/Nalogovyy vestnik. 2007. № 9. S. 128.
Smirnova E.E. Otsenka nalogovykh riskov, voznikayushchikh u organizatsiy, primenyayushchikh uproshchennuyu sistemu nalogooblozheniya/Vestnik Adygeyskogo gosudarstvennogo universiteta. Seriya 5: Ekonomika. 2013. № 3 (127). S. 174-180.
Chkhutiashvili L.V. Perspektivy razvitiya sistemy nalogooblozheniya malogo predprinimatel'stva v usloviyakh rynka // Finansy i upravlenie. - 2013. - 1. - C. 64 - 99. DOI: 10.7256/2409-7802.2013.1.528. URL: http://www.e-notabene.ru/flc/article_528.html
Knyazheva O.V. Sovremennaya nalogovaya politika Rossii i tendentsii ee razvitiya v 2015-2016 gg. // Finansy i upravlenie. - 2015. - 3. - C. 25 - 40. DOI: 10.7256/2409-7802.2015.3.15238. URL: http://www.e-notabene.ru/flc/article_15238.html

Аннотация: The object of the research is the social relations arising in the process of calculating and paying taxes in the sphere of education and science and application of tax benefits by educational or research institutions in case of  certain taxes, in particular, corporate profit tax and value added tax. The subject of the research is the provisions of tax legislation regulating the procedure for imposing taxes on educational or research institutions as well as establishing the mechanism of their tax stimulation. The purpose of the research is to define the mechanism of taxation of educational and scientific spheres taking into account the means of their tax stimulation. Consistent and valid results of the study are obtained by using the combination of system-structure, comparative law, legal technical and logical theoretical methods as well as methods of analysis, explanation, induction, deduction, interpretation and classification. The novelty of the article is caused by the fact that in the course of analyzing tax legislation of the Russian Federation, Moshkova has examined peculiarities of taxation of the sphere of education adn science as a result of Russia transferring to innovation-based economy, describes the procedure for calculating and paying taxes by educational or research institutions based on the example of the corporate profit tax and value added tax, views special features of tax stimulation of this social sphere and defines the gaps in the existing tax legislation as well as gives recommendations on how to improve it. 

Ключевые слова: taxation, sphere of education and science, VAT (value added tax), profit tax, tax stimulation, educational activity, tax benefits, educational institutions, innovation, scientific research

Библиография:
Zhuravleva O.O. Finansirovanie deyatel'nosti negosudarstvennykh obrazovatel'nykh organizatsiy // Negosudarstvennye obrazovatel'nye organizatsii: pravovye aspekty deyatel'nosti: nauchno-prakticheskoe posobie / otv. red. N.V. Putilo. M., 2010. S. 142.
Takie zony sozdany v Respublike Belarus', Respublike Koreya, SShA, Yaponiya i dr.
Sm.: P. 3 st. 5 Zakona Ryazanskoy oblasti «O nalogovykh l'gotakh» ot 29.04.1998 g. // Ryazanskie vedomosti. 1998. № 116-117.
SZ RF. 2011. № 1. St. 7.
SZ RF. 2011. № 47. St. 6648.
Rossiyskaya gazeta. 2010. № 5097.
SZ RF. 2011 g. № 47. St. 6648.
Putevoditel' po nalogam. Entsiklopediya spornykh situatsiy po NDS // SPS «KonsultantPlyus».
Moskovskiy nalogovyy kur'er. 2005. № 22.
Sm.: Kolpakov Ya. Nalogovye lazeyki dlya inostrantsev // Konsul'tant. 2005. № 5.
Korotkikh Yu.L. Nalogooblozhenie obrazovatel'nykh uchrezhdeniy // Sibirskaya finansovaya shkola. 2005. № 3.
SPS «Konsul'tantPlyus».
Postanovlenie FAS Dal'nevostochnogo okruga ot 10.10.2007 N F03-A73/07-2/3943 // SPS «Konsul'tant Plyus».
SZ RF. 2011. № 12. St. 1651.
Otmetim, chto p. 2 Polozheniya ob obrazovatel'noy deyatel'nosti, utverzhdennogo Postanovleniem Pravitel'stva Rossiyskoy Federatsii ot 18.10.2000 g. № 796 po kotoromu davalos' raz'yasnenie soderzhalo normu analogichnuyu zakreplennoy v p. 4 Polozheniya o litsenzirovanii obrazovatel'noy deyatel'nosti, utverzhdennomu Postanovleniem Pravitel'stva RF ot 16.03.2011 g. № 174. Takim obrazom, mozhno schitat', chto pozitsiya finansovogo vedomstva ne utratila svoey aktual'nosti.
Postanovlenie FAS Ural'skogo okruga ot 27.07.2009 g. № F09-5327/09-SZ // SPS «Konsul'tantPlyus».
K takomu vyvodu prishel FAS Povolzhskogo okruga v Postanovlenii ot 07.07.2011 g. № A55-20211/2010 // SPS «Konsul'tantPlyus».
Postanovlenie FAS Povolzhskogo okruga ot 07.07.2011 g. № A55-20211/2010 // SPS «Konsul'tantPlyus».
SPS «Konsul'tantPlyus».
Korotkikh Yu.L. Nalogooblozhenie obrazovatel'nykh uchrezhdeniy // Sibirskaya finansovaya shkola. 2005. № 3.
SPS «Konsul'tantPlyus».
Vestnik VAS RF. 2010. № 9.
Sm.: P. 3 st. 5 Zakona Ryazanskoy oblasti «O nalogovykh l'gotakh» ot 29.04.1998 g. // Ryazanskie vedomosti. 1998. № 116-117.
D.M. Moshkova O nalogovom regulirovanii innovatsionnoy
deyatel'nosti v RF // Finansovoe pravo i upravlenie. - 2013. - 1. - C. 105 - 110. DOI: 10.7256/.2013.1.9520.

References (transliteration):
Zhuravleva O.O. Finansirovanie deyatel'nosti negosudarstvennykh obrazovatel'nykh organizatsiy // Negosudarstvennye obrazovatel'nye organizatsii: pravovye aspekty deyatel'nosti: nauchno-prakticheskoe posobie / otv. red. N.V. Putilo. M., 2010. S. 142.
Takie zony sozdany v Respublike Belarus', Respublike Koreya, SShA, Yaponiya i dr.
Sm.: P. 3 st. 5 Zakona Ryazanskoy oblasti «O nalogovykh l'gotakh» ot 29.04.1998 g. // Ryazanskie vedomosti. 1998. № 116-117.
SZ RF. 2011. № 1. St. 7.
SZ RF. 2011. № 47. St. 6648.
Rossiyskaya gazeta. 2010. № 5097.
SZ RF. 2011 g. № 47. St. 6648.
Putevoditel' po nalogam. Entsiklopediya spornykh situatsiy po NDS // SPS «KonsultantPlyus».
Moskovskiy nalogovyy kur'er. 2005. № 22.
Sm.: Kolpakov Ya. Nalogovye lazeyki dlya inostrantsev // Konsul'tant. 2005. № 5.
Korotkikh Yu.L. Nalogooblozhenie obrazovatel'nykh uchrezhdeniy // Sibirskaya finansovaya shkola. 2005. № 3.
SPS «Konsul'tantPlyus».
Postanovlenie FAS Dal'nevostochnogo okruga ot 10.10.2007 N F03-A73/07-2/3943 // SPS «Konsul'tant Plyus».
SZ RF. 2011. № 12. St. 1651.
Otmetim, chto p. 2 Polozheniya ob obrazovatel'noy deyatel'nosti, utverzhdennogo Postanovleniem Pravitel'stva Rossiyskoy Federatsii ot 18.10.2000 g. № 796 po kotoromu davalos' raz'yasnenie soderzhalo normu analogichnuyu zakreplennoy v p. 4 Polozheniya o litsenzirovanii obrazovatel'noy deyatel'nosti, utverzhdennomu Postanovleniem Pravitel'stva RF ot 16.03.2011 g. № 174. Takim obrazom, mozhno schitat', chto pozitsiya finansovogo vedomstva ne utratila svoey aktual'nosti.
Postanovlenie FAS Ural'skogo okruga ot 27.07.2009 g. № F09-5327/09-SZ // SPS «Konsul'tantPlyus».
K takomu vyvodu prishel FAS Povolzhskogo okruga v Postanovlenii ot 07.07.2011 g. № A55-20211/2010 // SPS «Konsul'tantPlyus».
Postanovlenie FAS Povolzhskogo okruga ot 07.07.2011 g. № A55-20211/2010 // SPS «Konsul'tantPlyus».
SPS «Konsul'tantPlyus».
Korotkikh Yu.L. Nalogooblozhenie obrazovatel'nykh uchrezhdeniy // Sibirskaya finansovaya shkola. 2005. № 3.
SPS «Konsul'tantPlyus».
Vestnik VAS RF. 2010. № 9.
Sm.: P. 3 st. 5 Zakona Ryazanskoy oblasti «O nalogovykh l'gotakh» ot 29.04.1998 g. // Ryazanskie vedomosti. 1998. № 116-117.
D.M. Moshkova O nalogovom regulirovanii innovatsionnoy
deyatel'nosti v RF // Finansovoe pravo i upravlenie. - 2013. - 1. - C. 105 - 110. DOI: 10.7256/.2013.1.9520.

Аннотация: The subject of the research is the special tax treatments that can be applied in the process of taxation of agricultural holdings. Special tax treatment (regime) stands for a special procedure for calculating and paying taxes and levies that is used for a certain period of time, in certain cases and in the manner prescribed by the Tax Code of Russia and applicable federal laws. Special tax treatments include the following: agricultural producers taxation system (the unified agricultural tax), simplified taxation system and taxation system in the form of the unified tax on imputed income for certain activities. In the course of writing her research Ermakova has applied the following research methods: comparative method, analysis of the regulatory and legal framework, examination of monographical publications and articles and analytical method. The researcher emphasizes the need for developing the single accounting policy of all companies constituting an agricultural holding. Ermakova also offers her own definitin of the single accounting policy of an agricultural holding and describes the main distinguished features of the process of taxation of agricultural companies. The author also describes peculiarities of agricultural holding companies applying the general taxation treatment and focuses on the nature and procedure for applying special tax treatments at agricultural holding companies. The researcher discusses benefits and drawbacks of applying special tax treatments. 

Ключевые слова: agricultural holding, accounting policy, taxation, tax regimes, tax treatments, companies, recording, regulation, system, law, procedure

Библиография:
Glushchenko A.V., Ermakova M.S. «Osnovnye printsipy formirovaniya edinoy uchetnoy politiki v agrokholdingakh»// Fundamental'nye issledovaniya, № 11 (chast' 3). 2012. – str. 755-758.
Evstigneev E.N. Nalogi i nalogooblozhenie. Uchebnik. – SPb.:Piter, 2006.-288s.
Kataev V.I., Sasina A.V. Innovatsionnyy vzglyad na sistemy nalogooblozheniya v sel'skom khozyaystve/Nikonovskie chteniya. 2009.№14.S 274-275.
Khodos D.V., Sidel'nikov A.G. «Razvitie integrirovannykh formirovaniy APK regiona»/ Vestnik Krasnoyarskogo gosudarstvennogo agrarnogo universiteta. 2008. № 1. S. 7-11.
Shirobokov V.G., Kuznetsova I.V., Galikova N.B. Obosnovanie perekhoda na uplatu edinogo sel'skokhozyaystvennogo naloga // Vse dlya bukhgaltera. – 2008. – № 1. – S. 19.

References (transliteration):
Glushchenko A.V., Ermakova M.S. «Osnovnye printsipy formirovaniya edinoy uchetnoy politiki v agrokholdingakh»// Fundamental'nye issledovaniya, № 11 (chast' 3). 2012. – str. 755-758.
Evstigneev E.N. Nalogi i nalogooblozhenie. Uchebnik. – SPb.:Piter, 2006.-288s.
Kataev V.I., Sasina A.V. Innovatsionnyy vzglyad na sistemy nalogooblozheniya v sel'skom khozyaystve/Nikonovskie chteniya. 2009.№14.S 274-275.
Khodos D.V., Sidel'nikov A.G. «Razvitie integrirovannykh formirovaniy APK regiona»/ Vestnik Krasnoyarskogo gosudarstvennogo agrarnogo universiteta. 2008. № 1. S. 7-11.
Shirobokov V.G., Kuznetsova I.V., Galikova N.B. Obosnovanie perekhoda na uplatu edinogo sel'skokhozyaystvennogo naloga // Vse dlya bukhgaltera. – 2008. – № 1. – S. 19.

Аннотация: The subject of the research is the economic relations arising in the process of taxation of small- and medium-sized businesses that apply special taxation schemes including the simplified taxation schemes. The object of the research is the tax control over activities performed by legal and physical entities (so called 'sole proprietors' in Russia) that apply the simplified taxation scheme. The article is devoted to the control over the legality of applying the simplified taxation scheme in Russian taxation and complete payment of the single tax when the simplified taxation scheme is being applied. The authors' research method is based on the use of monographic, abstract, statistical, economic, legal and empirical data. The methodological basis for the research involves the Tax Code of the Russian Federation, legislative regulations and standards, scientific discussions, materials of the scientific and practical conferences covering the issues of taxation and control over the legality of applying the simplified taxation scheme. The novelty of the article is caused by the fact that the authors offer their own interpretation of the tax control over the use of the simplified taxation scheme in small-sized business and creation of favorable conditions for its development. The purpose of special taxation schemes is to encourage small- and medium-sized business as well as to stabilize the process of generation of regional budget revenues. 

Ключевые слова: taxation, state institution, business, entrepreneurship, control, politics, reforms, revenues, special taxation schemes, simplified taxation scheme

Библиография:
Agayan Sh.A. Aktual'nye problemy nalogooblozheniya i kreditovaniya malogo predprinimatel'stva v sovremennykh usloviyakh / Sh.A. Agayan, E.V. Pirskaya, S.E. Gritsay // Biznes v zakone. Ekonomiko-yuridicheskiy zhurnal. – 2012.-№6. – S. 316-319.
Bukreeva G.A. Spetsial'nye nalogovye rezhimy Rossiyskoy Federatsii / G.A. Bukreeva, M.E. Lebedev, L.N. Shchipitsina // Molodezhnaya nauka 2014: tekhnologii, innovatsii. – 2014. – S. 11-14.
Gazaliev M.M. Osobennosti nalogooblozheniya malogo biznesa: uchebnoe posobie / M.M. Gazaliev, V.A. Osipov. – M.: Dashkov i K, 2014. – 115 s.
Gugnina E.V. Bazovye kriterii, opredelyayushchie vozmozhnost' primeneniya spetsial'nykh nalogovykh rezhimov v sovremennykh usloviyakh funktsionirovaniya ekonomicheskikh sub'ektov / E.V. Gugnina, G.P. Safronova// Uspekhi sovremennogo estestvoznaniya. – 2014.-№11.-S. 48-51.
Kozhanchikov O.I. Pravovoy status spetsial'nykh nalogovykh rezhimov / O.I. Kozhanchikov // Izvestiya Tul'skogo gosudarstvennogo universiteta. Ekonomicheskie i yuridicheskie nauki. – 2013.-№3. – S. 120-123.
Koshel' D.E. K voprosu ob effektivnosti reformy spetsial'nykh nalogovykh rezhimov dlya sub'ektov malogo predprinimatel'stva / D.E. Ko-shel' // Sibirskiy torgovo-ekonomicheskiy zhurnal. – 2013.-№1 (17). – S. 30-35.
Orobinskaya I.V. Osobennosti i analiz primeneniya razlichnykh rezhimov nalogooblozheniya dlya sel'skokhozyaystvennykh tovaroproizvoditeley v Rossii / I.V. Orobinskaya // Nalogi i nalogooblozhenie.-2013.-№ 2.-S. 85-95.
Orobinskaya I.V. Nalogovye instrumenty obespecheniya stabil'nogo razvitiya otrasley APK / I.V. Orobinskaya // Nalogi i nalogooblozhenie. 2014. № 5. S. 501-508.
Pavlyushkevich T.V. Spetsial'nye nalogovye rezhimy i printsipy ikh postroeniya / T.V. Pavlyushkevich // Ekonomika. Pravo. Pechat'. Vestnik KSEI. – 2013.-№4. – S. 264-268.
Pyl'tsina M.V. I.T. Pososhkov o reformirovanii nalogovoy sistemy v Rossii / M.V. Pyl'tsina. – Finansovyy vestnik. – № 1(19). – Voronezh: FGOU VPO VGAU, 2009. – S. 156-158.
Fedorik O.V. Spetsial'nye nalogovye rezhimy: uchebnoe posobie: dlya spetsial'nosti 080107 «Nalogi i nalogooblozhenie» / O.V. Fedorik, A.G. Kaz'min, I.V. Orobinskaya; Voronezh. gos. agrar. un-t. – Voronezh: VGAU, 2012 .-311s.
http://www.nalog.ru – Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby.
Arinin E.A. Teoreticheskie aspekty organizatsionno - pravovogo mekhanizma nalogooblozheniya v Rossiyskoy Federatsii. // Finansy i upravlenie. - 2013. - 4. - C. 1 - 29. DOI: 10.7256/2409-7802.2013.4.855. URL: http://www.e-notabene.ru/flc/article_855.html
Korzun S.Yu. K voprosu o formirovanii sistemy
nalogovogo administrirovaniya // Politseyskaya deyatel'nost'. - 2013. - 1. - C. 36 - 39. DOI: 10.7256/2222-1964.2013.01.8.

References (transliteration):
Agayan Sh.A. Aktual'nye problemy nalogooblozheniya i kreditovaniya malogo predprinimatel'stva v sovremennykh usloviyakh / Sh.A. Agayan, E.V. Pirskaya, S.E. Gritsay // Biznes v zakone. Ekonomiko-yuridicheskiy zhurnal. – 2012.-№6. – S. 316-319.
Bukreeva G.A. Spetsial'nye nalogovye rezhimy Rossiyskoy Federatsii / G.A. Bukreeva, M.E. Lebedev, L.N. Shchipitsina // Molodezhnaya nauka 2014: tekhnologii, innovatsii. – 2014. – S. 11-14.
Gazaliev M.M. Osobennosti nalogooblozheniya malogo biznesa: uchebnoe posobie / M.M. Gazaliev, V.A. Osipov. – M.: Dashkov i K, 2014. – 115 s.
Gugnina E.V. Bazovye kriterii, opredelyayushchie vozmozhnost' primeneniya spetsial'nykh nalogovykh rezhimov v sovremennykh usloviyakh funktsionirovaniya ekonomicheskikh sub'ektov / E.V. Gugnina, G.P. Safronova// Uspekhi sovremennogo estestvoznaniya. – 2014.-№11.-S. 48-51.
Kozhanchikov O.I. Pravovoy status spetsial'nykh nalogovykh rezhimov / O.I. Kozhanchikov // Izvestiya Tul'skogo gosudarstvennogo universiteta. Ekonomicheskie i yuridicheskie nauki. – 2013.-№3. – S. 120-123.
Koshel' D.E. K voprosu ob effektivnosti reformy spetsial'nykh nalogovykh rezhimov dlya sub'ektov malogo predprinimatel'stva / D.E. Ko-shel' // Sibirskiy torgovo-ekonomicheskiy zhurnal. – 2013.-№1 (17). – S. 30-35.
Orobinskaya I.V. Osobennosti i analiz primeneniya razlichnykh rezhimov nalogooblozheniya dlya sel'skokhozyaystvennykh tovaroproizvoditeley v Rossii / I.V. Orobinskaya // Nalogi i nalogooblozhenie.-2013.-№ 2.-S. 85-95.
Orobinskaya I.V. Nalogovye instrumenty obespecheniya stabil'nogo razvitiya otrasley APK / I.V. Orobinskaya // Nalogi i nalogooblozhenie. 2014. № 5. S. 501-508.
Pavlyushkevich T.V. Spetsial'nye nalogovye rezhimy i printsipy ikh postroeniya / T.V. Pavlyushkevich // Ekonomika. Pravo. Pechat'. Vestnik KSEI. – 2013.-№4. – S. 264-268.
Pyl'tsina M.V. I.T. Pososhkov o reformirovanii nalogovoy sistemy v Rossii / M.V. Pyl'tsina. – Finansovyy vestnik. – № 1(19). – Voronezh: FGOU VPO VGAU, 2009. – S. 156-158.
Fedorik O.V. Spetsial'nye nalogovye rezhimy: uchebnoe posobie: dlya spetsial'nosti 080107 «Nalogi i nalogooblozhenie» / O.V. Fedorik, A.G. Kaz'min, I.V. Orobinskaya; Voronezh. gos. agrar. un-t. – Voronezh: VGAU, 2012 .-311s.
http://www.nalog.ru – Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby.
Arinin E.A. Teoreticheskie aspekty organizatsionno - pravovogo mekhanizma nalogooblozheniya v Rossiyskoy Federatsii. // Finansy i upravlenie. - 2013. - 4. - C. 1 - 29. DOI: 10.7256/2409-7802.2013.4.855. URL: http://www.e-notabene.ru/flc/article_855.html
Korzun S.Yu. K voprosu o formirovanii sistemy
nalogovogo administrirovaniya // Politseyskaya deyatel'nost'. - 2013. - 1. - C. 36 - 39. DOI: 10.7256/2222-1964.2013.01.8.

Аннотация: The political, economical and institutional changes that took place in recent years in Russia have objectively created preconditions and gave an impulse for the revival and development of integrated associations in agriculture. Today, integrated associations play an important role in production and sales of Russian agricultural products. However there still are problems which impede efficient and stable development of agricultural complexes in rural areas – namely problems with optimization of taxation. The existing tax system does not take into account specific conditions of agricultural production, as well as functioning traits of modern integrated agricultural structures. The article illuminates the defining traits of agricultural enterprise taxation in Russia, from the viewpoint of integrated agro-industrial complexes.

Ключевые слова: Tax and taxation, integrated organizations, agro-industrial complexes, agricultural goods producers, tax system, Universal agricultural tax, Value added tax, World Trade Organization, Customs rates, Customs Duties.

Контактная информация: Orobinskaya Irina Viktorovna, 394087, Voronezh, Michurina St., 1.

Библиография:
1. Karzaeva N.N., Medvedeva E. / Vybor sistemy nalogooblozheniya sel'skokhozyaystvennymi predpriyatiyami kak faktor finansovoy ustoychivo-sti // Bukhuchet v sel'skom khozyaystve. – 2009. - №9.
2. Nalogovyy kodeks Rossiyskoy Federatsii chast' pervaya ot 31 iyulya 1998 g. № 146-FZ i chast' vtoraya ot 5 avgusta 2000 g. № 117-FZ (s izm. i dop. ot 09.09.2012g.)//Spravochno-pravovaya sistema «Garant»: [Elektr.resurs]/NPP «Garant-Servis». – Posled. obnovlenie 10.10.2012.
3. O riskakh i ugrozakh obespecheniya konkurentosposobnosti produktsii sel'skogo khozyaystva v usloviyakh prisoedineniya Rossii k VTO // GNU VNII-ESKh sovmestno s ekonomicheskimi institutami Rossel'khozakademii [sayt]. URL: http:www.vniiesh.ru /news/9651.htm
4. Optimizatsiya parametrov razvitiya proizvodstva i nalogooblozheniya v integrirovannykh formirovaniyakh APK: monografiya / A.K. Kamalyan, A.S. Orobinskiy, I.V. Orobinskaya, Yu.N. Parakhin; pod redaktsiey prof. Kamalya-na A.K. – Voronezh: FGOU VPO VGAU, 2010. - 203 s.
5. Ushachev, I. G. Mery po obespecheniyu konkurentosposobnosti sel'-skogo khozyaystva v usloviyakh prisoedineniya Rossii k VTO / I. G. Ushachev // APK: ekonomika, upravlenie. – 2012. - №9. – S. 9-14.
6. Federal'nyy zakon Rossiyskoy Federatsii ot 25 iyunya 2012 g.
№ 94-FZ «O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo ko-deksa Rossiyskoy Federatsii i otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii» // Sobranie zakonodatel'stva RF - 25.06.2012. - № 26, S.- 3447

References (transliteration):
1. Karzaeva N.N., Medvedeva E. / Vybor sistemy nalogooblozheniya sel'skokhozyaystvennymi predpriyatiyami kak faktor finansovoy ustoychivo-sti // Bukhuchet v sel'skom khozyaystve. – 2009. - №9.
2. Nalogovyy kodeks Rossiyskoy Federatsii chast' pervaya ot 31 iyulya 1998 g. № 146-FZ i chast' vtoraya ot 5 avgusta 2000 g. № 117-FZ (s izm. i dop. ot 09.09.2012g.)//Spravochno-pravovaya sistema «Garant»: [Elektr.resurs]/NPP «Garant-Servis». – Posled. obnovlenie 10.10.2012.
3. O riskakh i ugrozakh obespecheniya konkurentosposobnosti produktsii sel'skogo khozyaystva v usloviyakh prisoedineniya Rossii k VTO // GNU VNII-ESKh sovmestno s ekonomicheskimi institutami Rossel'khozakademii [sayt]. URL: http:www.vniiesh.ru /news/9651.htm
4. Optimizatsiya parametrov razvitiya proizvodstva i nalogooblozheniya v integrirovannykh formirovaniyakh APK: monografiya / A.K. Kamalyan, A.S. Orobinskiy, I.V. Orobinskaya, Yu.N. Parakhin; pod redaktsiey prof. Kamalya-na A.K. – Voronezh: FGOU VPO VGAU, 2010. - 203 s.
5. Ushachev, I. G. Mery po obespecheniyu konkurentosposobnosti sel'-skogo khozyaystva v usloviyakh prisoedineniya Rossii k VTO / I. G. Ushachev // APK: ekonomika, upravlenie. – 2012. - №9. – S. 9-14.
6. Federal'nyy zakon Rossiyskoy Federatsii ot 25 iyunya 2012 g.
№ 94-FZ «O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo ko-deksa Rossiyskoy Federatsii i otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii» // Sobranie zakonodatel'stva RF - 25.06.2012. - № 26, S.- 3447

Аннотация: In Russia agricultural industry is subject to tax just like other economic sectors. At the same time, agricultural sector traditionally has certain tax rebates and a special tax regime due to specific features of agricultural production, in particular, seasonality, dependence on the weather and peculiarities of agricultural production facilities. Throughout the period of economic reformation, Russia has been trying to create the system of taxation which would take due account of agricultural production features. Therefore, the article describes special features and provides a profound analysis of positive and negative sides of implementing different tax regimes by agricultural goods producers in the Russian Federation.

Ключевые слова: taxes and taxation, Single Agricultural Tax, tax payments, tax burden, agricultural goods procedures, Value-Added Tax, Income Tax, Land Tax, Transport Tax.

Контактная информация: Orobinskaya Irina Viktorovna, 394087, Russia, Voronezh, ul. Michurina 1.

Библиография:
1. Karzaeva N.N. / Novyy poryadok raschetov s fondami strakhovaniya v 2010 godu // Bukhuchet v sel'skom khozyaystve. – 2009. - №11.
2. Karzaeva N.N., Medvedeva E. / Vybor sistemy nalogooblozheniya sel'-skokhozyaystvennymi predpriyatiyami kak faktor finansovoy ustoychivosti // Bukhuchet v sel'skom khozyaystve. – 2009. - №9.
3. Problemy primeneniya ESKhN // Bukhuchet v sel'skom khozyaystve. – 2009. - №6.
4. Tyupakova N.N., Bocharova O.F. / Nalogooblozhenie sel'skokhozyaystven-nykh tovaroproizvoditeley trebuet sovershenstvovaniya // Bukhuchet v sel'skom khozyaystve. – 2009. - №4.
5. Ulez'ko O.V., Derevenskikh M.N., Orobinskiy A.S. Regional'nye i me-stnye nalogi: uchebnoe posobie. – Voronezh: FGOU VPO VGAU, 2007. – 167 s.
6. Shcherbinina M.M. / Ob oblozhenii nalogom na pribyl' sel'skokhozyayst-vennykh tovaroproizvoditeley // Nalogovyy vestnik. – 2008. - №11.

References (transliteration):
1. Karzaeva N.N. / Novyy poryadok raschetov s fondami strakhovaniya v 2010 godu // Bukhuchet v sel'skom khozyaystve. – 2009. - №11.
2. Karzaeva N.N., Medvedeva E. / Vybor sistemy nalogooblozheniya sel'-skokhozyaystvennymi predpriyatiyami kak faktor finansovoy ustoychivosti // Bukhuchet v sel'skom khozyaystve. – 2009. - №9.
3. Problemy primeneniya ESKhN // Bukhuchet v sel'skom khozyaystve. – 2009. - №6.
4. Tyupakova N.N., Bocharova O.F. / Nalogooblozhenie sel'skokhozyaystven-nykh tovaroproizvoditeley trebuet sovershenstvovaniya // Bukhuchet v sel'skom khozyaystve. – 2009. - №4.
5. Ulez'ko O.V., Derevenskikh M.N., Orobinskiy A.S. Regional'nye i me-stnye nalogi: uchebnoe posobie. – Voronezh: FGOU VPO VGAU, 2007. – 167 s.
6. Shcherbinina M.M. / Ob oblozhenii nalogom na pribyl' sel'skokhozyayst-vennykh tovaroproizvoditeley // Nalogovyy vestnik. – 2008. - №11.

Аннотация: The current state of development of the agricultural sphere, low investment potential of the industry and risky nature of entrepreneurial activity create a need in a more balanced and systematized approach from federal and regional authorities to implementation of the agricultural policy allowing to soothe negative influence of the market mechanism, form the competitive environment, create conditions for a longterm economic growth and ensure the food supply security in the country. In this respect, special attention is paid at improvement of the state regulation system of agriculture including different forms and methods of state regulation that depend on the modern state and special features of agrarian sector and help to raise the sector’s competitive ability. Thus, the given article views the special features of the taxation system of agricultural manufactures. The author also describes the factors creating problems for joining the WTO. Based on the analysis, the author concludes that at the modern stage of agricultural development taxes mostly play the regulating function.

Ключевые слова: taxes and taxation, tax regulation, agricultural enterprises, general taxation regime, special taxation regime, Single Agricultural Tax, Value-Added Tax, tax regulation, World Trade Organization.

Контактная информация: Orobinskaya Irina Viktorovna, Great. Michurina St. 1, Voronezh 394087, Russia.

Библиография:
1. Vetrova, M. N. Nalogovoe byudzhetirovanie v sel'skokhozyaystvennykh organizatsiyakh / M. N. Vetrova // Bukhuchet v sel'skom khozyaystve. 2012. №1. S. 35-38.
2. Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05.08.2000 № 117-FZ (red. ot 02.10.2012) (s izm. i dop., vstupayushchimi v silu s 01.12.2012) // Sobranie zakonodatel'stva RF. 2000. № 32.
3. O riskakh i ugrozakh obespecheniya konkurentosposobnosti produktsii sel'skogo khozyaystva v usloviyakh prisoedineniya Rossii k VTO // GNU VNII-ESKh sovmestno s ekonomicheskimi institutami Rossel'khozakademii [sayt]. URL: http:www.vniiesh.ru /news/9651.htm
4. Ushachev, I. G. Mery po obespecheniyu konkurentosposobnosti sel'skogo khozyaystva v usloviyakh prisoedineniya Rossii k VTO / I. G. Ushachev // APK: ekonomika, upravlenie. 2012. №9. S. 9-14.
5. Federal'nyy zakon Rossiyskoy Federatsii ot 25 iyunya 2012 g. № 94-FZ «O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii» // Sobranie zakonodatel'stva RF 25.06.2012. № 26, S. 3447

References (transliteration):
1. Vetrova, M. N. Nalogovoe byudzhetirovanie v sel'skokhozyaystvennykh organizatsiyakh / M. N. Vetrova // Bukhuchet v sel'skom khozyaystve. 2012. №1. S. 35-38.
2. Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05.08.2000 № 117-FZ (red. ot 02.10.2012) (s izm. i dop., vstupayushchimi v silu s 01.12.2012) // Sobranie zakonodatel'stva RF. 2000. № 32.
3. O riskakh i ugrozakh obespecheniya konkurentosposobnosti produktsii sel'skogo khozyaystva v usloviyakh prisoedineniya Rossii k VTO // GNU VNII-ESKh sovmestno s ekonomicheskimi institutami Rossel'khozakademii [sayt]. URL: http:www.vniiesh.ru /news/9651.htm
4. Ushachev, I. G. Mery po obespecheniyu konkurentosposobnosti sel'skogo khozyaystva v usloviyakh prisoedineniya Rossii k VTO / I. G. Ushachev // APK: ekonomika, upravlenie. 2012. №9. S. 9-14.
5. Federal'nyy zakon Rossiyskoy Federatsii ot 25 iyunya 2012 g. № 94-FZ «O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii» // Sobranie zakonodatel'stva RF 25.06.2012. № 26, S. 3447

Аннотация: The present article describes the main socio-economic indicators of development of small entrepreneurship at a regional level. Special attention is paid at the effi ciency of regional tax policy when implementing special regimes of taxation as well as ways to improve it. The author analyzes practice of taxation of small entrepreneurial entities in the Republic of Dagestan. Special attention is paid at tax incentives in priority industries. Based on the analysis an assessment of taxation of small entrepreneurial entities in Dagestan the author of the article makes a number of theoretical and practical recommendations on how to improve special tax regimes at a regional level under current conditions.

Ключевые слова: taxes and taxation, small-scale business regional economy, rates, perspectives, support, special regimes, load, recommendations, priority industries.

Библиография:
Nalogovyy kodeks Rossiyskoy Federatsii, chast' pervaya, razdel 1, st. 1 ot 1.01.2011 g.
Dinamika razvitiya malogo biznesa v regionakh Rossii v 2008-2009 gg. //Ezhekvartal'nyy informatsi-
onno – analiticheskiy doklad. NISIPP, mart, 2010. -S. 13.
Tepman L.N. Malyy biznes / kol. avtorov. Pod red. V.Ya. Gorfinkelya. – M.: KNORUS, 2009. – S. 234.
Sotsial'no-ekonomicheskoe polozhenie RD. Stat. sborniki za 2006-2010 gg. – Makh.: TOFSGS po RD,
– 2011.
Otchetnye dannye UFNS RF po RD za 2008-2010 gg. –Makh.:- 2011.
Ofitsial'nye dannye sayta Komiteta po razvitiyu malogo i srednego predprinimatel'stva v RD:
www.dagsmb.ru. URL: http://gu.e-dag.ru/social (data obrashcheniya 11.02.201)
Ofitsial'nye dannye sayta Ministerstva ekonomiki RD za 2010 g.: www.minec-rd.ru.URL:http://www.
minec-rd.ru/?id=data/cont/ 1304499593/ (data obrashcheniya 15.06.2011)
Ofitsial'nye dannye sayta novostey RiaDagestan: www.riadagestan.ru URL: http://www.riadagestan.
ru/news/2010/09/24/ (data obrashcheniya 24.09.2010)
Ofitsial'nye dannye sayta Territorial'nogo organa Federal'noy Sluzhby gosudarstvennoy statis-
tiki po RD: WWW. dagstat.gks.ru. URL: http://dagstat.gks.ru/24567 (data obrashcheniya 14.06.2010)
Ofitsial'nye dannye sayta FNS RF: www.nalog.ru. URL: http://www.nalog.ru/nal_statistik/statistic/budjet/
(data obrashcheniya 12.08.2011)
Ofitsial'nye otchetnye dannye UFNS RF po RD za 2008-2010 gg., sayt: www.r05.nalog.ru. URL: http://
www.r05.nalog.ru/ (data obrashcheniya 25.07.2010)
Internet resurs dlya bukhgalterov // Sub'ekty RF, v kotorykh deystvuyut ponizhennye stavki edinogo
naloga pri USN: www.buh.ru. URL: http://www.buh.ru/document-1403 (data obrashcheniya 25.03.2011)

References (transliteration):
Nalogovyy kodeks Rossiyskoy Federatsii, chast' pervaya, razdel 1, st. 1 ot 1.01.2011 g.
Dinamika razvitiya malogo biznesa v regionakh Rossii v 2008-2009 gg. //Ezhekvartal'nyy informatsi-
onno – analiticheskiy doklad. NISIPP, mart, 2010. -S. 13.
Tepman L.N. Malyy biznes / kol. avtorov. Pod red. V.Ya. Gorfinkelya. – M.: KNORUS, 2009. – S. 234.
Sotsial'no-ekonomicheskoe polozhenie RD. Stat. sborniki za 2006-2010 gg. – Makh.: TOFSGS po RD,
– 2011.
Otchetnye dannye UFNS RF po RD za 2008-2010 gg. –Makh.:- 2011.
Ofitsial'nye dannye sayta Komiteta po razvitiyu malogo i srednego predprinimatel'stva v RD:
www.dagsmb.ru. URL: http://gu.e-dag.ru/social (data obrashcheniya 11.02.201)
Ofitsial'nye dannye sayta Ministerstva ekonomiki RD za 2010 g.: www.minec-rd.ru.URL:http://www.
minec-rd.ru/?id=data/cont/ 1304499593/ (data obrashcheniya 15.06.2011)
Ofitsial'nye dannye sayta novostey RiaDagestan: www.riadagestan.ru URL: http://www.riadagestan.
ru/news/2010/09/24/ (data obrashcheniya 24.09.2010)
Ofitsial'nye dannye sayta Territorial'nogo organa Federal'noy Sluzhby gosudarstvennoy statis-
tiki po RD: WWW. dagstat.gks.ru. URL: http://dagstat.gks.ru/24567 (data obrashcheniya 14.06.2010)
Ofitsial'nye dannye sayta FNS RF: www.nalog.ru. URL: http://www.nalog.ru/nal_statistik/statistic/budjet/
(data obrashcheniya 12.08.2011)
Ofitsial'nye otchetnye dannye UFNS RF po RD za 2008-2010 gg., sayt: www.r05.nalog.ru. URL: http://
www.r05.nalog.ru/ (data obrashcheniya 25.07.2010)
Internet resurs dlya bukhgalterov // Sub'ekty RF, v kotorykh deystvuyut ponizhennye stavki edinogo
naloga pri USN: www.buh.ru. URL: http://www.buh.ru/document-1403 (data obrashcheniya 25.03.2011)

Аннотация: The article is devoted to particular issues of taxation of agriculture as the main direction of indirect state support of this industry sector. The author of the article gives his evaluation of attractiveness of implementation of a special tax regime ‘Single Agricultural Tax’ in comparison with other taxation regimes.

Ключевые слова: taxes and taxation, agricultural, industry, attractiveness, Singe Agricultural Tax, indirect, state, support, special, regimes.

Библиография:
Nalogovyy kodeks Rossiyskoy Federatsii, chast' II. (s izmeneniyami i dopolneniyami)
Federal'nyy zakon ot 08.12.1995 №193-FZ «O sel'skokhozyaystvennoy kooperatsii»
Federal'nyy zakon ot 29.12.2006 №264-FZ «O razvitii sel'skogo khozyaystva»
Pis'mo Ministerstva finansov RF ot 14.07.2008 №03-03-06/1/403
Domracheva E.S. Nalogooblozhenie v sisteme gosudarstvennogo regulirovaniya APK // Sbornik nauchnykh
trudov SevKavGTU. Seriya «Ekonomika». - 2008. - №7.
Ivanova M.V. Nalogi v sel'skom khozyaystve: deystvuyushchaya praktika i perspektivy razvitiya // Uchenye
zapiski. Sbornik nauchnykh trudov.
Ul'yanovsk. – UlGU.- 2007.
Kizimov A. S. Nalogooblozhenie sel'skogo khozyaystva v Kitae// Rossiyskiy nalogovyy kur'er. – 2009.
- №15.
O problemakh i perspektivakh razvitiya malogo i srednego biznesa: nalogovyy aspekt// Nalogovaya po-
litika i praktika. – 2008 g. - №11 (71)
P'yanova M.V. Zarubezhnyy opyt nalogovogo stimulirovaniya agrarnogo sektora ekonomiki // Nalogi
i nalogooblozhenie. - 2009. - №5
Kukharenko V.B., Tyutyuryukov N.N. Nalogovye sistemy zarubezhnykh stran // M.: RAGS. – 2009.
Nalogi i nalogovaya sistema Rossiyskoy Federatsii // Pod nauch. red. L.I. Goncharenko. – M.: INFRA-
M, 2009.
Sravnitel'nyy obzor zakonodatel'noy i pravoprimenitel'noy praktiki spetsial'nykh nalogovykh
rezhimov dlya malogo biznesa v zarubezhnykh stranakh i Rossii// TASIS SMERUS 9803. -2003.
Zakony sub'ektov RF// Spravochno-pravovaya sistema «Konsul'tant Plyus»
Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby Rossii www.nalog.ru
Ofitsial'nyy sayt Federal'noy sluzhby gosudarstvennoy statistiki www.gks.ru

References (transliteration):
Nalogovyy kodeks Rossiyskoy Federatsii, chast' II. (s izmeneniyami i dopolneniyami)
Federal'nyy zakon ot 08.12.1995 №193-FZ «O sel'skokhozyaystvennoy kooperatsii»
Federal'nyy zakon ot 29.12.2006 №264-FZ «O razvitii sel'skogo khozyaystva»
Pis'mo Ministerstva finansov RF ot 14.07.2008 №03-03-06/1/403
Domracheva E.S. Nalogooblozhenie v sisteme gosudarstvennogo regulirovaniya APK // Sbornik nauchnykh
trudov SevKavGTU. Seriya «Ekonomika». - 2008. - №7.
Ivanova M.V. Nalogi v sel'skom khozyaystve: deystvuyushchaya praktika i perspektivy razvitiya // Uchenye
zapiski. Sbornik nauchnykh trudov.
Ul'yanovsk. – UlGU.- 2007.
Kizimov A. S. Nalogooblozhenie sel'skogo khozyaystva v Kitae// Rossiyskiy nalogovyy kur'er. – 2009.
- №15.
O problemakh i perspektivakh razvitiya malogo i srednego biznesa: nalogovyy aspekt// Nalogovaya po-
litika i praktika. – 2008 g. - №11 (71)
P'yanova M.V. Zarubezhnyy opyt nalogovogo stimulirovaniya agrarnogo sektora ekonomiki // Nalogi
i nalogooblozhenie. - 2009. - №5
Kukharenko V.B., Tyutyuryukov N.N. Nalogovye sistemy zarubezhnykh stran // M.: RAGS. – 2009.
Nalogi i nalogovaya sistema Rossiyskoy Federatsii // Pod nauch. red. L.I. Goncharenko. – M.: INFRA-
M, 2009.
Sravnitel'nyy obzor zakonodatel'noy i pravoprimenitel'noy praktiki spetsial'nykh nalogovykh
rezhimov dlya malogo biznesa v zarubezhnykh stranakh i Rossii// TASIS SMERUS 9803. -2003.
Zakony sub'ektov RF// Spravochno-pravovaya sistema «Konsul'tant Plyus»
Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby Rossii www.nalog.ru
Ofitsial'nyy sayt Federal'noy sluzhby gosudarstvennoy statistiki www.gks.ru

Аннотация: Tax planning in the system of taxation of small business must ensure a balanced fi nancial state and tax burdens in accordance with the achieved level of economic growth of a small enterprise. Special system of tax planning takes into account features of taxation of small business. The author proves the purposefulness of applied regimes of taxation of small business. Generally established system of taxation corresponds to the principle of neutrality and ensures implementation of tax holidays in order to achieve growth of investments into R&D by means of setting off special tax rebates. Such regime is less effective when conducing a purposeful policy in the sphere of regulation of growth and development of small entrepreneurship entities. Simplifi ed system of taxation involves not only simplifi cation of taxation procedures but also simplifi cation of reporting. It suggests that taxes are paid once in a quarter but not once a month and obligations to pay advance tax payments are relieved, too. Simplifi ed system of taxation allows this category of taxpayers to make a considerable saving based on reduction of tax burden, of course, at the account of reduction of administrative expenses. One of the minuses of implementation of simplifi ed taxation regime is the occurrence of certain budget losses related to complication of control over accuracy of calculation and, consequently, the amount of taxes to be paid. Implementation of the regime of indirect methods in taxation, fi rst of all, simplifi es the procedure of payment of tax liabilities by the small entrepreneurship entities and makes the mechanism of accounting of revenues and expenditures more clear. The main disadvantage of indirect methods of taxation is a very diffi cult procedure of accounting and economic justifi cation of the sum of imputed earnings set forth by the government. The author of the article also provides methods for optimization of taxation of small business as a necessary condition for effective administration.

Ключевые слова: taxes and taxation, tax planning, small organizations, generally established taxation system, simplifi ed taxation system, imputed earnings, tax optimization, tax burden, optimization methods, tax rebates.

Библиография:
Nalogovyy kodeks Rossiyskoy Federatsii. Chasti I i II (s izmen. i dop.).
Federal'nyy zakon RF ot 14 iyunya 1995g. №88-FZ «O gosudarstvennoy podderzhke malogo predprini-
matel'stva v Rossiyskoy Federatsii».
Federal'nyy zakon RF ot 24 iyulya 2007g. №209-FZ «O razvitii malogo i srednego predprinimatel'-
stva v Rossiyskoy Federatsii».
Federal'nyy zakon ot 29 dekabrya 1995g. №222-FZ «Ob uproshchennoy sisteme nalogooblozheniya, ucheta
i otchetnosti dlya sub'ektov malogo predprinimatel'stva».
Federal'nyy zakon ot 31 iyulya 1998g. №148-FZ «O edinom naloge na vmenennyy dokhod dlya opredelen-
nykh vidov deyatel'nosti».
Borodina V.V. Malye predpriyatiya. Bukhgalterskiy uchet, otchetnost', analiz finansovogo sostoyaniya.
M.; Knizhnyy mir, 2005. 231s.
Tinbergen Yan. O teorii ekonomicheskoy politiki (On the Theory of Economic Policy), 1952, 321s.
Razumnova I. Melkie predpriyatiya v promyshlennosti SShA // Problemy teorii i praktiki uprav-
leniya, 1999 - №2, s.23.

References (transliteration):
Nalogovyy kodeks Rossiyskoy Federatsii. Chasti I i II (s izmen. i dop.).
Federal'nyy zakon RF ot 14 iyunya 1995g. №88-FZ «O gosudarstvennoy podderzhke malogo predprini-
matel'stva v Rossiyskoy Federatsii».
Federal'nyy zakon RF ot 24 iyulya 2007g. №209-FZ «O razvitii malogo i srednego predprinimatel'-
stva v Rossiyskoy Federatsii».
Federal'nyy zakon ot 29 dekabrya 1995g. №222-FZ «Ob uproshchennoy sisteme nalogooblozheniya, ucheta
i otchetnosti dlya sub'ektov malogo predprinimatel'stva».
Federal'nyy zakon ot 31 iyulya 1998g. №148-FZ «O edinom naloge na vmenennyy dokhod dlya opredelen-
nykh vidov deyatel'nosti».
Borodina V.V. Malye predpriyatiya. Bukhgalterskiy uchet, otchetnost', analiz finansovogo sostoyaniya.
M.; Knizhnyy mir, 2005. 231s.
Tinbergen Yan. O teorii ekonomicheskoy politiki (On the Theory of Economic Policy), 1952, 321s.
Razumnova I. Melkie predpriyatiya v promyshlennosti SShA // Problemy teorii i praktiki uprav-
leniya, 1999 - №2, s.23.

Аннотация: The article describes the fiscal element of the theory of supplyside economics and the results of corresponding tax reforms which took place in 1981 in the USA during the governance of Ronald Reagan and are taking place in the Irkutsk region now. The author in particular explains why these two taxation experiments are so different. Based on the author, the results of these experiments can be used by the local selfgovernment authorities when establishing their own new policy in taxation.

Ключевые слова: tax, Laffer, single tax on imputed income, optimization, budget, reaganomics, profits, experiment, reform, Irkutsk.

Библиография:
1. Avtonomov V.S., Anan'in O.I., Makasheva
N.A. i dr. Istoriya ekonomicheskikh ucheniy: ucheb.
posobie dlya studentov vuzov. M.: InfraM, 2009.
784 s.
2. Balatskiy E.V. Analiz vliyaniya nalogovoy
nagruzki na ekonomicheskiy rost s pomoshch'yu pro
izvodstvennoinstitutsional'nykh funktsiy //
Problemy prognozirovaniya. 2003. №2.
3. Balatskiy E.V. Effektivnost' fiskal'noy
politiki gosudarstva // Problemy prognoziro
vaniya. 2000. №5.
4. Vasil'ev V. Istoriya dvukh revolyutsiy // Otechestvennye zapiski. 2002. №45.
5. Mulen E. Kooperativnoe prinyatie resheniy:
Aksiomy i modeli. M.: Mir, 1991. 464 s.
6. Petti V., Smit A., Rikardo D. i dr. Klassika
ekonomicheskoy mysli. M.: EKSMOpress, 2000.
894 s.
7. Agell J., Persson M. On the analytics of the
dynamic Laffer curve // Journal of Monetary
Economics. 2001. Vol. 48. pp. 397414.
8. Becsi Z. The Shifty Laffer Curve // Federal
Reserve Bank of Atlanta: Economic Review. 2000.
Third Quarter.
9. Bosworth V.R. Tax incentives and economic
growth // Wash.: Brookings Institutions. 1984. pp.
3233.
10. Niskanen W.A., Moore S. Supply Tax Cuts and
the Truth about the Reagan Economic Record //
Cato Policy Analysis. 1996. October 22. №261.
11. Wannisky J. Taxes, Revenues and the Laffer
Curve [elektronnyy resurs] // URL: http://
www.polyconomies.com/index.html (data obrashche
niya: 15.01.08).

References (transliteration):
1. Avtonomov V.S., Anan'in O.I., Makasheva
N.A. i dr. Istoriya ekonomicheskikh ucheniy: ucheb.
posobie dlya studentov vuzov. M.: InfraM, 2009.
784 s.
2. Balatskiy E.V. Analiz vliyaniya nalogovoy
nagruzki na ekonomicheskiy rost s pomoshch'yu pro
izvodstvennoinstitutsional'nykh funktsiy //
Problemy prognozirovaniya. 2003. №2.
3. Balatskiy E.V. Effektivnost' fiskal'noy
politiki gosudarstva // Problemy prognoziro
vaniya. 2000. №5.
4. Vasil'ev V. Istoriya dvukh revolyutsiy // Otechestvennye zapiski. 2002. №45.
5. Mulen E. Kooperativnoe prinyatie resheniy:
Aksiomy i modeli. M.: Mir, 1991. 464 s.
6. Petti V., Smit A., Rikardo D. i dr. Klassika
ekonomicheskoy mysli. M.: EKSMOpress, 2000.
894 s.
7. Agell J., Persson M. On the analytics of the
dynamic Laffer curve // Journal of Monetary
Economics. 2001. Vol. 48. pp. 397414.
8. Becsi Z. The Shifty Laffer Curve // Federal
Reserve Bank of Atlanta: Economic Review. 2000.
Third Quarter.
9. Bosworth V.R. Tax incentives and economic
growth // Wash.: Brookings Institutions. 1984. pp.
3233.
10. Niskanen W.A., Moore S. Supply Tax Cuts and
the Truth about the Reagan Economic Record //
Cato Policy Analysis. 1996. October 22. №261.
11. Wannisky J. Taxes, Revenues and the Laffer
Curve [elektronnyy resurs] // URL: http://
www.polyconomies.com/index.html (data obrashche
niya: 15.01.08).

Аннотация: Implementation of the Simplified System of Taxation is aimed at stimulation of development of entrepreneurial activities in the sphere of small and medium-sized business which development significantly depends on the level of economic development of the country in general. According to the author, it is necessary to change the rules of transfer to the simplified taxation system including the raise of the threshold of number of employees and net book value of fixed assets and intangible assets. Being a privileged regime, the simplified taxation system should not be applied to enterprises belonging to the unified enterprise network.

Ключевые слова: tax, system, entrepreneur, exemption, codex, business, property, assets, economy, stimulation.

Контактная информация: Chkhatiashvili Lela Vasilievna, lela@email.ru

Аннотация: The author of the article establishes the position, that the taxpayer, who transfers to the simplified taxation system should keep accounting.
Keywords: tax, organization, accountant, calculation, STS, outsourcing, reporting, property, income, profits.

Контактная информация: Vasilenko Igor Ivanovich, igorvasilen@yandex.ru