Аннотация: Over the past years the main emphasis of discussions related to the income tax in the Russian Federation has been made on the possibility to transfer from the proportional to the progressive taxation scale. Issues of tax operations and tax payment procedure, as a rule, recede into the background in the discussions on the income tax. The subject of the present research is the possible mechanisms of arranging the income tax including mechanisms applicable in case of possible transfer from the proportional to the progressive taxation scale. The authors analyze the costs of paying taxes beared by a taxpayer, tax agent or tax authority. The author also touches upon the question regarding awareness of a taxpayer about the tax to be paid. The research methodology is based on the description and allocation of transaction costs (tax payment related costs) and modeling consequences in case of three alternative modifications of the tax payment system: fully assigning the obligation to calculate and pay taxes on taxpayers (physical entities) with the opportunity of the latter to authorize tax agents to perform these or those actions, or assinging the obligation to calculate taxes on a tax authority with a mandatory notice of a taxpayer regarding a tax that has been paid. The author also notes that there has been a shift from the concept of 'income tax' to the concept of 'payroll tax' for taxpayers who are wage workers and describes advantages and drawbacks of the current tax payment system and alternatives thereto. The results of the research can be used in the law-making process when preparing draft laws aimed at making amendments to Chapter 23 of the Tax Code of the Russian Federation. 

Ключевые слова: proportional scale, tax notice, tax authority, payroll tax, tax agent, payment, progressive taxation scale, transaction costs , administration, income tax

Библиография:
Makroekonomicheskiy analiz vliyaniya izmeneniya stavok nalogov na gosudarstvennyy byudzhet i uchastnikov rynka: analiticheskiy doklad (ruk. avt. koll. N. V. Akindinova). / M.: Izd. dom Vysshey shkoly ekonomiki, 2014.
Bestaeva Z.U. Nalogooblozhenie fizicheskikh lits v razvitykh stranakh i vozmozhnosti ego sovershenstvovaniya v Rossii. //Nalogovaya politika i praktika.-2012.-№7/1.-S.29-31
Kuznetsov A.V. Perspektivy izmeneniya sistemy uplata naloga na dokhody fizicheskikh lits. //Nalogovaya politika i praktika.-2008.-№8 (68).-S.19-24
Latkin D.K. Rossiyskaya sistema nalogooblozheniya fizicheskikh lits: vzglyad iz Kanady. // Territoriya novykh vozmozhnostey.-2011.-№4 (13).-S.134-141.
Viktorova N.G., Antonova L.K. Podokhodnyy nalog v stranakh BRIKS: analiticheskiy aspekt. // Aktual'nye problemy nauki i praktiki.-2016.-№1 (002). S.22-26.
E.Lehmann, F.Marical, L.Rioux. Labor income responds differently to income-tax and payroll-tax reforms. // Journal of Public Economics Volume 99, March 2013, Pages 66–84
Canada Revenue Agency. Do you have to file a return? [Elektronnyy resurs] URL: http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/flng-blgtns/menu-eng.html (data obrashcheniya 18.08.2016)
UK Government website. How you pay Income Tax. [Elektronnyy resurs] URL: https://www.gov.uk/income-tax/how-you-pay-income-tax (data obrashcheniya 18.08.2016)
Internal Revenue Service. Form W-4 (2016). [Elektronnyy resurs] URL: https://www.irs.gov/pub/irs-pdf/fw4.pdf (data obrashcheniya 18.08.2016)
FNS Rossii. Nalogovyy pasport Rossiyskoy Federatsii za 2014 god. [Elektronnyy resurs] URL: http://analytic.nalog.ru/portal/index.ru-RU.htm (data obrashcheniya 18.08.2016)
Gurvich E.T., Suslina A.L. Dinamika sobiraemosti nalogov v Rossii: makroekonomicheskiy podkhod. //Finansovyy zhurnal/Financial journal.-2015.-№4.-S. 22-33
Avtomatizirovannaya sistema obespecheniya zakonodatel'noy deyatel'nosti. Poyasnitel'naya zapiska k zakonoproektu № 1005835-6 «O vnesenii izmeneniy v Nalogovyy kodeks Rossiyskoy Federatsii v chasti otmeny transportnogo naloga». [Elektronnyy resurs] URL: http://asozd2.duma.gov.ru/main.nsf/(ViewDoc)?OpenAgent&work/dz.nsf/ByID&DD698B962C1FF95B43257F68003AD272 (data obrashcheniya 18.08.2016)
Press-reliz UFNS Rossii po Moskovskoy oblasti ot 23 yanvarya 2014 g. [Elektronnyy resurs] URL: https://www.nalog.ru/html/sites/www.rn50.nalog.ru/Press-reliz.%2001.2014..doc (data obrashcheniya 18.08.2016)

References (transliteration):
Makroekonomicheskiy analiz vliyaniya izmeneniya stavok nalogov na gosudarstvennyy byudzhet i uchastnikov rynka: analiticheskiy doklad (ruk. avt. koll. N. V. Akindinova). / M.: Izd. dom Vysshey shkoly ekonomiki, 2014.
Bestaeva Z.U. Nalogooblozhenie fizicheskikh lits v razvitykh stranakh i vozmozhnosti ego sovershenstvovaniya v Rossii. //Nalogovaya politika i praktika.-2012.-№7/1.-S.29-31
Kuznetsov A.V. Perspektivy izmeneniya sistemy uplata naloga na dokhody fizicheskikh lits. //Nalogovaya politika i praktika.-2008.-№8 (68).-S.19-24
Latkin D.K. Rossiyskaya sistema nalogooblozheniya fizicheskikh lits: vzglyad iz Kanady. // Territoriya novykh vozmozhnostey.-2011.-№4 (13).-S.134-141.
Viktorova N.G., Antonova L.K. Podokhodnyy nalog v stranakh BRIKS: analiticheskiy aspekt. // Aktual'nye problemy nauki i praktiki.-2016.-№1 (002). S.22-26.
E.Lehmann, F.Marical, L.Rioux. Labor income responds differently to income-tax and payroll-tax reforms. // Journal of Public Economics Volume 99, March 2013, Pages 66–84
Canada Revenue Agency. Do you have to file a return? [Elektronnyy resurs] URL: http://www.cra-arc.gc.ca/tx/ndvdls/tpcs/ncm-tx/flng-blgtns/menu-eng.html (data obrashcheniya 18.08.2016)
UK Government website. How you pay Income Tax. [Elektronnyy resurs] URL: https://www.gov.uk/income-tax/how-you-pay-income-tax (data obrashcheniya 18.08.2016)
Internal Revenue Service. Form W-4 (2016). [Elektronnyy resurs] URL: https://www.irs.gov/pub/irs-pdf/fw4.pdf (data obrashcheniya 18.08.2016)
FNS Rossii. Nalogovyy pasport Rossiyskoy Federatsii za 2014 god. [Elektronnyy resurs] URL: http://analytic.nalog.ru/portal/index.ru-RU.htm (data obrashcheniya 18.08.2016)
Gurvich E.T., Suslina A.L. Dinamika sobiraemosti nalogov v Rossii: makroekonomicheskiy podkhod. //Finansovyy zhurnal/Financial journal.-2015.-№4.-S. 22-33
Avtomatizirovannaya sistema obespecheniya zakonodatel'noy deyatel'nosti. Poyasnitel'naya zapiska k zakonoproektu № 1005835-6 «O vnesenii izmeneniy v Nalogovyy kodeks Rossiyskoy Federatsii v chasti otmeny transportnogo naloga». [Elektronnyy resurs] URL: http://asozd2.duma.gov.ru/main.nsf/(ViewDoc)?OpenAgent&work/dz.nsf/ByID&DD698B962C1FF95B43257F68003AD272 (data obrashcheniya 18.08.2016)
Press-reliz UFNS Rossii po Moskovskoy oblasti ot 23 yanvarya 2014 g. [Elektronnyy resurs] URL: https://www.nalog.ru/html/sites/www.rn50.nalog.ru/Press-reliz.%2001.2014..doc (data obrashcheniya 18.08.2016)

Аннотация: The paper deals with the problem of income taxation of a bankruptcy trustee as a subject of professional activity, his right to use the simplified tax system in the process of implementation of the arbitration management. The characteristics of systematic interpretation of norms of tax legislation and insolvency law (for example, rulings of the Supreme Arbitration Court and the Supreme Court of the Russian Federation) have been analysed in this article. At the theoretical level the legal assessment of the basic legal positions which have been developed in the jurisprudence of the Russian courts on the taxation of income of the arbitration manager is given in the article. The main methods used by the author in this study are the method of systematic interpretation of legal norms and comparison. In her research Kiryanova emphasizes the need to harmonize tax legislation andinsolvency laws regarding the status of a bankruptcy trustee for determination of his tax obligations. Based on the conducted research the author suggests to establish a unified position on the question of taxation of income of the bankruptcy trustee at the theoretical level. 

Ключевые слова: systemic interpretation, arbitration control, individual, subject of professional activities, taxation of income, simplified taxation system, special tax regimes, bankruptcy trustee, tax certainty principle, entrepreneurial activity

Библиография:
Nalogovyy kodeks Rossiyskoy Federatsii: federal'nyy zakon Ros. Federatsii ot 31 iyulya 1998 g. №146-FZ : prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 16 iyulya 1998 g. : odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 17 iyulya 1998 g. // Sobranie zakonodatel'stva Rossiyskoy Federatsii. – 1998.-№31. – St. 3824.
Nalogovyy kodeks Rossiyskoy Federatsii: federal'nyy zakon Ros. Federatsii ot 5 avgusta 2000 g. №117-FZ : prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 19 iyulya 2000 g. : odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 26 iyulya 2000 g. // Sobranie zakonodatel'stva Rossiyskoy Federatsii. – 2000.-№32.-St. 3340.
O nesostoyatel'nosti (bankrotstve) : feder. zakon Ros. Federatsii ot 26 oktyabrya 2002 g. №127-FZ : prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 27 sentyabrya 2002 g. : odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 16 oktyabrya 2002 g. // Sobranie zakonodatel'stva Rossiyskoy Federatsii. – 2002.-№43. – St.4190.
O vnesenii izmeneniy v Federal'nyy zakon «O nesostoyatel'nosti (bankrotstve)» : federal'nyy zakon Ros. Federatsii ot 30 dekabrya 2008 g. №296-FZ : prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 24 dekabrya 2008 g. : odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 29 dekabrya 2008 g. // Sobranie zakonodatel'stva Rossiyskoy Federatsii. – 2009.-№1. – St.4.
Kondrakov N.P., Kondrakov I.N. Uproshchennaya sistema nalogooblozheniya: ucheb. Posobie. – Moskva: Prospekt, 2014. – 217 s..
Pis'mo Federal'noy nalogovoy sluzhby ot 26 marta 2012 g. №ED-4-3/4964@ : tekst pis'ma ofitsial'no opublikovan ne byl.
Delo № A26-10887/2012 : postanovlenie Prezidiuma Vysshego arbitrazhnogo suda Rossiyskoy Federatsii ot 4 marta 2014 g. URL : https://rospravosudie.com/ (data obrashcheniya:-31.08.2016).
Pis'mo Federal'noy nalogovoy sluzhby ot 21 maya 2015 g. №GD-4-3/8581 «O napravlenii pis'ma Minfina Rossii ot 08 maya 2015 g. №03-11-09/26755» // Normativnye akty dlya bukhgaltera. – 2015. №13-14.
Grazhdanskiy kodeks Rossiyskoy Federatsii : federal'nyy zakon Ros. Federatsii ot 30 noyabrya 1994 g. №51-FZ : prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 21 oktyabrya 1994 g. // Sobranie zakonodatel'stva Rossiyskoy Federatsii. – 1994.-№32. – St. 3301.
Opredelenie Verkhovnogo Suda Rossiyskoy Federatsii ot 21 yanvarya 2015 g. №87-KG14-1URL : https://rospravosudie.com/ (data obrashcheniya:-31.08.2016).
O vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii : federal'nyy zakon Ros. Federatsii ot 29 dekabrya 2015 g. №391-FZ : prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 23 dekabrya 2015 g. : odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 25 dekabrya 2015 g. // Sobranie zakonodatel'stva Rossiyskoy Federatsii. – 2016.-№1 (chast' I). – St. 11.
Delo № A26-10887/2012 : postanovlenie Prezidiuma Vysshego arbitrazhnogo suda Rossiyskoy Federatsii ot 4 marta 2014 g. URL : https://rospravosudie.com/ (data obrashcheniya:-31.08.2016).
Nalogovoe pravo : Uchebnik dlya vuzov / Pod red. S.G. Pepelyaeva. – M.: Al'pina Pablisher, 2015. – 796 s.
Delo № A31-13485/2013 : opredelenie Verkhovnogo Suda Rossiyskoy Federatsii ot 14.09.2015 №301-KG15-5301. URL : https://rospravosudie.com/ (data obrashcheniya:-31.08.2016).
Obzor praktiki rassmotreniya sudami del, svyazannykh s primeneniem glavy 23 Nalogovogo kodeksa Rossiyskoy Federatsii (utv. Prezidiumom Verkhovnogo Suda RF 21.10.2015) // Byulleten' Verkhovnogo Suda RF. – 2016.-№2.
Smit A. Issledovanie o prirode i prichine bogatstva narodov. – M.: Sotsekgiz, 1962. – 684 c.

References (transliteration):
Nalogovyy kodeks Rossiyskoy Federatsii: federal'nyy zakon Ros. Federatsii ot 31 iyulya 1998 g. №146-FZ : prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 16 iyulya 1998 g. : odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 17 iyulya 1998 g. // Sobranie zakonodatel'stva Rossiyskoy Federatsii. – 1998.-№31. – St. 3824.
Nalogovyy kodeks Rossiyskoy Federatsii: federal'nyy zakon Ros. Federatsii ot 5 avgusta 2000 g. №117-FZ : prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 19 iyulya 2000 g. : odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 26 iyulya 2000 g. // Sobranie zakonodatel'stva Rossiyskoy Federatsii. – 2000.-№32.-St. 3340.
O nesostoyatel'nosti (bankrotstve) : feder. zakon Ros. Federatsii ot 26 oktyabrya 2002 g. №127-FZ : prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 27 sentyabrya 2002 g. : odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 16 oktyabrya 2002 g. // Sobranie zakonodatel'stva Rossiyskoy Federatsii. – 2002.-№43. – St.4190.
O vnesenii izmeneniy v Federal'nyy zakon «O nesostoyatel'nosti (bankrotstve)» : federal'nyy zakon Ros. Federatsii ot 30 dekabrya 2008 g. №296-FZ : prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 24 dekabrya 2008 g. : odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 29 dekabrya 2008 g. // Sobranie zakonodatel'stva Rossiyskoy Federatsii. – 2009.-№1. – St.4.
Kondrakov N.P., Kondrakov I.N. Uproshchennaya sistema nalogooblozheniya: ucheb. Posobie. – Moskva: Prospekt, 2014. – 217 s..
Pis'mo Federal'noy nalogovoy sluzhby ot 26 marta 2012 g. №ED-4-3/4964@ : tekst pis'ma ofitsial'no opublikovan ne byl.
Delo № A26-10887/2012 : postanovlenie Prezidiuma Vysshego arbitrazhnogo suda Rossiyskoy Federatsii ot 4 marta 2014 g. URL : https://rospravosudie.com/ (data obrashcheniya:-31.08.2016).
Pis'mo Federal'noy nalogovoy sluzhby ot 21 maya 2015 g. №GD-4-3/8581 «O napravlenii pis'ma Minfina Rossii ot 08 maya 2015 g. №03-11-09/26755» // Normativnye akty dlya bukhgaltera. – 2015. №13-14.
Grazhdanskiy kodeks Rossiyskoy Federatsii : federal'nyy zakon Ros. Federatsii ot 30 noyabrya 1994 g. №51-FZ : prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 21 oktyabrya 1994 g. // Sobranie zakonodatel'stva Rossiyskoy Federatsii. – 1994.-№32. – St. 3301.
Opredelenie Verkhovnogo Suda Rossiyskoy Federatsii ot 21 yanvarya 2015 g. №87-KG14-1URL : https://rospravosudie.com/ (data obrashcheniya:-31.08.2016).
O vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii : federal'nyy zakon Ros. Federatsii ot 29 dekabrya 2015 g. №391-FZ : prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 23 dekabrya 2015 g. : odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 25 dekabrya 2015 g. // Sobranie zakonodatel'stva Rossiyskoy Federatsii. – 2016.-№1 (chast' I). – St. 11.
Delo № A26-10887/2012 : postanovlenie Prezidiuma Vysshego arbitrazhnogo suda Rossiyskoy Federatsii ot 4 marta 2014 g. URL : https://rospravosudie.com/ (data obrashcheniya:-31.08.2016).
Nalogovoe pravo : Uchebnik dlya vuzov / Pod red. S.G. Pepelyaeva. – M.: Al'pina Pablisher, 2015. – 796 s.
Delo № A31-13485/2013 : opredelenie Verkhovnogo Suda Rossiyskoy Federatsii ot 14.09.2015 №301-KG15-5301. URL : https://rospravosudie.com/ (data obrashcheniya:-31.08.2016).
Obzor praktiki rassmotreniya sudami del, svyazannykh s primeneniem glavy 23 Nalogovogo kodeksa Rossiyskoy Federatsii (utv. Prezidiumom Verkhovnogo Suda RF 21.10.2015) // Byulleten' Verkhovnogo Suda RF. – 2016.-№2.
Smit A. Issledovanie o prirode i prichine bogatstva narodov. – M.: Sotsekgiz, 1962. – 684 c.

Аннотация: The subject of the research is a new scheme for calculating property tax to be applied as a result of Part 32 of the Tax Code of the Russian Federation entering into force. According to the authors, taking into account the fact that the law does not offer a classifier to differentiate residential properties a new tax collection scheme will have the greatest effect on taxation of old fund buildings as well as buildings located in prestigious areas. The latter is due to assessing officers using a comparative approach and a 'typical object' method that do not usually take into account consumer parameters of residency quality, i.e. comfort of a residential property. In this regard, the authors pay special attention to developing a method of referring a residential property to a particular class considering various price factors constituting its cadastral value. The object of the research is the methods and models of defining the cadastral value of residential properties. The methodology of the research involves principles of the systems approach to economic realities, qualimetry methods, methods of evaluating the quality of an urban residential environment and method of forming the integral rating of the major cities of Russia. The main conclusion of the research is that a new property tax must take into account the social component. In the future consumers will be more pragmatic about choosing a residential property and try to keep a relevant tax burden in mind. The scientific novelty of the research is that the authors develop a method for differentiation of residential properties depending in their comfort level whicdh allows to determine the amount of property tax differentiating tax rates according to the consumer quality of an object. 

Ключевые слова: price factors, inventory value, classification of objects, comfort levels, differentiation method, properties, differentiation of objects, cadastral value, property tax, mass evaluation of objects

Библиография:
Lapshina A.S. Novyy poryadok nalogooblozheniya zhiloy nedvizhimosti: sushchnost' i posledstviya // Finansovoe pravo i upravlenie. - 2016. - 3. - C. 247 - 253. DOI: 10.7256/2310-0508.2016.3.17944.
Federal'naya sluzhba gosudarstvennoy registratsii, kadastra i kartografii (Rosreestr)/ Spravochnaya informatsiya po ob'ektam nedvizhimosti v rezhime online [Elektronnyy resurs]. – https://rosreestr.ru/wps/portal/p/cc_ib_portal_services/online_request (data obrashcheniya: 8.11.2016)
Tadtaeva V.V. Preimushchestva i nedostatki planiruemogo naloga na nedvizhimost' // Finansy i upravlenie. - 2013. - 2. - C. 45 - 50. DOI: 10.7256/2409-7802.2013.2.742. URL: http://www.e-notabene.ru/flc/article_742.html
Federal'nyy standart otsenki «Opredelenie kadastrovoy stoimosti ob'ektov nedvizhimosti» [Elektronnyy resurs]. – http://www.labrate.ru/laws/20101022_prikaz_mert_508_fso-4_kadastrovaya.htm (data obrashcheniya: 8.11.2016)
Federal'naya nalogovaya sluzhba (FNS)/ Nalogovyy kal'kulyator-Raschet zemel'nogo naloga i naloga na imushchestvo fizicheskikh lits, ischislyaemykh iskhodya iz kadastrovoy stoimosti [Elektronnyy resurs]. – https://www.nalog.ru/rn77/service/nalog_calc/ (data obrashcheniya: 8.11.2016)
STO NOSTROY 2.35.4-2011 Zelenoe stroitel'stvo. Zdaniya zhilye i obshchestvennye.Reytingovaya sistema otsenki ustoychivosti sredy obitaniya. [Elektronnyy resurs]. – http://docs.cntd.ru/document/1200087581(data obrashcheniya: 8.11.2016)
Prikaz Ministerstva regional'nogo razvitiya RF ot 9 sentyabrya 2013 g. № 371 «Ob utverzhdenii metodiki otsenki kachestva gorodskoy sredy prozhivaniya» (Konsul'tant Plyus) [Elektronnyy resurs]. https://docviewer.yandex.ru/?url=http%3A%2F%2Fwww.labrate.ru%2Fmetodika%2F20130909_q-metodika-prikaz-371.doc&name=20130909_q-metodika-prikaz-371.doc&lang=ru&c=58217bf7f631 (data obrashcheniya: 8.11.2016)
Kadastrovaya otsenka naloga na nedvizhimost' (Informatsionno-pravovoy portal) [Elektronnyy resurs]. – http://www.garant.ru/article/479149/ (data obrashcheniya: 8.11.2016)
Edinaya metodika klassifitsirovaniya zhilykh novostroek po potrebitel'skomu kachestvu klassu (Rossiyskaya gil'diya rieltorov) [Elektronnyy resurs]. – http://www.fondrgs.ru/files/docs/metodicaclassific_%282%29.pdf (data obrashcheniya: 8.11.2016)
Integral'nyy reyting 100 krupneyshikh gorodov Rossii (Portal URBANIKA) [Elektronnyy resurs]. – http://urbanica.spb.ru/?p=4122 (data obrashcheniya: 8.11.2016)

References (transliteration):
Lapshina A.S. Novyy poryadok nalogooblozheniya zhiloy nedvizhimosti: sushchnost' i posledstviya // Finansovoe pravo i upravlenie. - 2016. - 3. - C. 247 - 253. DOI: 10.7256/2310-0508.2016.3.17944.
Federal'naya sluzhba gosudarstvennoy registratsii, kadastra i kartografii (Rosreestr)/ Spravochnaya informatsiya po ob'ektam nedvizhimosti v rezhime online [Elektronnyy resurs]. – https://rosreestr.ru/wps/portal/p/cc_ib_portal_services/online_request (data obrashcheniya: 8.11.2016)
Tadtaeva V.V. Preimushchestva i nedostatki planiruemogo naloga na nedvizhimost' // Finansy i upravlenie. - 2013. - 2. - C. 45 - 50. DOI: 10.7256/2409-7802.2013.2.742. URL: http://www.e-notabene.ru/flc/article_742.html
Federal'nyy standart otsenki «Opredelenie kadastrovoy stoimosti ob'ektov nedvizhimosti» [Elektronnyy resurs]. – http://www.labrate.ru/laws/20101022_prikaz_mert_508_fso-4_kadastrovaya.htm (data obrashcheniya: 8.11.2016)
Federal'naya nalogovaya sluzhba (FNS)/ Nalogovyy kal'kulyator-Raschet zemel'nogo naloga i naloga na imushchestvo fizicheskikh lits, ischislyaemykh iskhodya iz kadastrovoy stoimosti [Elektronnyy resurs]. – https://www.nalog.ru/rn77/service/nalog_calc/ (data obrashcheniya: 8.11.2016)
STO NOSTROY 2.35.4-2011 Zelenoe stroitel'stvo. Zdaniya zhilye i obshchestvennye.Reytingovaya sistema otsenki ustoychivosti sredy obitaniya. [Elektronnyy resurs]. – http://docs.cntd.ru/document/1200087581(data obrashcheniya: 8.11.2016)
Prikaz Ministerstva regional'nogo razvitiya RF ot 9 sentyabrya 2013 g. № 371 «Ob utverzhdenii metodiki otsenki kachestva gorodskoy sredy prozhivaniya» (Konsul'tant Plyus) [Elektronnyy resurs]. https://docviewer.yandex.ru/?url=http%3A%2F%2Fwww.labrate.ru%2Fmetodika%2F20130909_q-metodika-prikaz-371.doc&name=20130909_q-metodika-prikaz-371.doc&lang=ru&c=58217bf7f631 (data obrashcheniya: 8.11.2016)
Kadastrovaya otsenka naloga na nedvizhimost' (Informatsionno-pravovoy portal) [Elektronnyy resurs]. – http://www.garant.ru/article/479149/ (data obrashcheniya: 8.11.2016)
Edinaya metodika klassifitsirovaniya zhilykh novostroek po potrebitel'skomu kachestvu klassu (Rossiyskaya gil'diya rieltorov) [Elektronnyy resurs]. – http://www.fondrgs.ru/files/docs/metodicaclassific_%282%29.pdf (data obrashcheniya: 8.11.2016)
Integral'nyy reyting 100 krupneyshikh gorodov Rossii (Portal URBANIKA) [Elektronnyy resurs]. – http://urbanica.spb.ru/?p=4122 (data obrashcheniya: 8.11.2016)

Аннотация: The article is devoted to actual practices and issues of social and property tax deductions on personal income tax in the Russian Federation. During difficult economic conditions the system of tax deductions for individuals is a powerful stimulus and become a strong support from the state to socially vulnerable segments of the population. The analysis of current practice shows that the system of tax deductions for personal income tax needs to be developed. It is obvious that the establishment of socially oriented tax deduction for the tax on personal income leads to budget losses while such actions may be considered as budget expenditure on social policy. The author analyzes the existing tax deductions both in the Russian practice of personal income tax and abroad. This enabled to identify trends and patterns of granting tax deductions. In his article Pavlov assesses the current tax deductions system in Russia and makes proposals to improve the mechanism and procedure of their provision. To overcome the problems in the difficult economic and political situation it is necessary to strengthen the social orientation of tax deductions and to increase the revenue part of the budget at the same time. 

Ключевые слова: social policy, development prospects, issues, foreign practice, property tax deduction, social tax deduction, personal income tax, tax deduction, incomes, indexing

Библиография:
Petrukhina E.N. Prakticheskoe reshenie problem ucheta naloga na dokhody fizicheskikh lits. M.: AST, Astrel', SPb., 2016. 12 s.
Artemova I.V. Praktika nalogooblozheniya fizicheskikh lits v razvitykh stranakh // Klub glavnykh bukhgalterov. 2015. № 11. 32 s.
Gorbova N.A. Sotsial'nye nalogovye vychety // Nalogovyy uchet dlya bukhgaltera. 2015. N 8. S. 19-29.
Yurchenkova N.V. Nalogovye vychety po NDFL kak element sotsializatsii nalogovoy politiki // Izvestiya Tul'skogo gosudarstvennogo universiteta. 2014. № 4-1. S. 60.
Informatsionno-pravovaya sistema «Konsul'tantPlyus»-https://www.consultant.ru (data obrashcheniya 03.05.2016)
Materialy VII Mezhdunarodnoy studencheskoy elektronnoy nauchnoy konferentsii «Studencheskiy nauchnyy forum»-2015-http://www.scienceforum.ru/ (data obrashcheniya: 01.05.2016)
Novinskiy D.Yu. Imushchestvennye nalogovye vychety // Nalogovyy uchet dlya bukhgaltera. 2016. № 3(146). 42 s.
Korosteleva V.V. Perspektivy razvitiya sistemy nalogovykh vychetov po nalogu na dokhody fizicheskikh lits // Ekonomika i sotsium. 2016. № 1(10). 35 s.
Kas'yanova G.Yu. NDFL dlya grazhdan i organizatsiy. M.: ABAK, 2016. 400 s.
Panskov V.G. Nalogi i nalogooblozhenie: teoriya i praktika. V 2 t. T. 1: uchebnik i praktikum dlya akademicheskogo bakalavriata / V.G. Panskov. — 5-e izd., pererab. i dop. M.: Izdatel'stvo Yurayt, 2016. 336 s. — Seriya : Bakalavr. Akademicheskiy kurs.
Bachurin D.G. Nalogovye vychety. Kak i za chto ikh mozhno poluchit'? AST, Astrel'. SPb., 2009. 15 s. (v red. ot 2016 goda)
Adrianov A.N. Imushchestvennye nalogovye vychety pri pokupke i prodazhe ob'ektov nedvizhimosti dlya zhil'ya: problemy, pravoprimenitel'naya praktika. M.: Izdatel'stvo Yurayt, 2015. 8 s.
Grazhdanskiy kodeks Rossiyskoy Federatsii ot 30.11.1994 N 51-FZ (red. ot 31.01.2016) // SZ RF. 1994. № 32. St. 3301.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 31.07.1998 N 146-FZ (red. ot 05.04.2016) // SZ RF. 1998. № 23. St. 418.
Ofitsial'nyy sayt FNS RF-https://www.nalog.ru/ (data obrashcheniya 20.04.2016

References (transliteration):
Petrukhina E.N. Prakticheskoe reshenie problem ucheta naloga na dokhody fizicheskikh lits. M.: AST, Astrel', SPb., 2016. 12 s.
Artemova I.V. Praktika nalogooblozheniya fizicheskikh lits v razvitykh stranakh // Klub glavnykh bukhgalterov. 2015. № 11. 32 s.
Gorbova N.A. Sotsial'nye nalogovye vychety // Nalogovyy uchet dlya bukhgaltera. 2015. N 8. S. 19-29.
Yurchenkova N.V. Nalogovye vychety po NDFL kak element sotsializatsii nalogovoy politiki // Izvestiya Tul'skogo gosudarstvennogo universiteta. 2014. № 4-1. S. 60.
Informatsionno-pravovaya sistema «Konsul'tantPlyus»-https://www.consultant.ru (data obrashcheniya 03.05.2016)
Materialy VII Mezhdunarodnoy studencheskoy elektronnoy nauchnoy konferentsii «Studencheskiy nauchnyy forum»-2015-http://www.scienceforum.ru/ (data obrashcheniya: 01.05.2016)
Novinskiy D.Yu. Imushchestvennye nalogovye vychety // Nalogovyy uchet dlya bukhgaltera. 2016. № 3(146). 42 s.
Korosteleva V.V. Perspektivy razvitiya sistemy nalogovykh vychetov po nalogu na dokhody fizicheskikh lits // Ekonomika i sotsium. 2016. № 1(10). 35 s.
Kas'yanova G.Yu. NDFL dlya grazhdan i organizatsiy. M.: ABAK, 2016. 400 s.
Panskov V.G. Nalogi i nalogooblozhenie: teoriya i praktika. V 2 t. T. 1: uchebnik i praktikum dlya akademicheskogo bakalavriata / V.G. Panskov. — 5-e izd., pererab. i dop. M.: Izdatel'stvo Yurayt, 2016. 336 s. — Seriya : Bakalavr. Akademicheskiy kurs.
Bachurin D.G. Nalogovye vychety. Kak i za chto ikh mozhno poluchit'? AST, Astrel'. SPb., 2009. 15 s. (v red. ot 2016 goda)
Adrianov A.N. Imushchestvennye nalogovye vychety pri pokupke i prodazhe ob'ektov nedvizhimosti dlya zhil'ya: problemy, pravoprimenitel'naya praktika. M.: Izdatel'stvo Yurayt, 2015. 8 s.
Grazhdanskiy kodeks Rossiyskoy Federatsii ot 30.11.1994 N 51-FZ (red. ot 31.01.2016) // SZ RF. 1994. № 32. St. 3301.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 31.07.1998 N 146-FZ (red. ot 05.04.2016) // SZ RF. 1998. № 23. St. 418.
Ofitsial'nyy sayt FNS RF-https://www.nalog.ru/ (data obrashcheniya 20.04.2016

Аннотация: The object of the given research is the residential real estate. The subject of the research is the social justice of the residential real estate taxation as a low formalized, generalized and subjectively determined economic category. The author of the article formulates the main debating points such as whether the taxation of residential real estate is fair in general as a socially important object taking into account objective costs and benefits, which known method of taxation answers the principle of justice and whether it is possible to give a formal evaluation of fairness of the tax amount generated by any model of taxation. The methodology of the research is based on the analysis and systematisation of theoretical researches fo numerous authors regarding justice of the residential taxation as well as selective observation of residential real estate objects for the purpose of developing tools for the formal evaluation of the social justice of the tax amount. The scientific novelty of the research is caused by the fact that the author adjust the price differential known in the theory of residential real estate evaluation to evaluation the social justice of the tax amount generated by any (existing or theoretical) model of taxation. The author calls the inventory 'the differential of the taxation vertical uniformity'. Using this inventory, the author evaluates the social justice level of the current taxation model in the Kyrgyz Republic. 

Ключевые слова: differential of the vertical uniformity, horizontal uniformity, vertical uniformity, taxation method, taxation model, justice of taxation, progressive taxation, housing tax, residential real estate, justice evaluation

Библиография:
Shmelev Yu.D. Aktual'nye problemy upravleniya – 2003: Materialy mezhdunarodnoy nauchno-prakticheskoy konferentsii: Vyp.4. // Nalog na dokhody fizicheskikh lits v RF i printsip spravedlivosti. M.:GUU. 2003.
Mezhdunarodnye standarty otsenki //2007.
Ekkert Dzh.K. Organizatsiya otsenki i nalogooblozheniya nedvizhimosti // T. 1. M: STAR-INTER, 1997. 382 s.
Yur'ev V.M., Filatova I.I. Nalog na dokhody fizicheskikh lits kak instrument realizatsii printsipa spravedlivosti v grazhdanskom obshchestve // Vestnik TGU. 2012. №3. URL: http://cyberleninka.ru/article/n/nalog-na-dohody-fizicheskih-lits-k.
Mayburov I.A., Sokolovskaya A.M. Teoriya nalogooblozheniya. Prodvinutyy kurs// M., 2011.
Mokrousov N.V. Chuvstvitel'nost' stoimosti zhiloy nedvizhimosti k vliyaniyu faktorov razlichnoy prirody // Vestnik Kyrgyzsko-Rossiyskogo Slavyanskogo Universiteta; KRSU, №6, 2012. c. 164-167.
Gul'bina N.I. Ekonomisty khkh v. O vliyanii nalogov na ekonomicheskuyu aktivnost' // Vestn. Tom. gos. un-ta. Ekonomika. 2014. №1 (25). URL: http://cyberleninka.ru/article/n/ekonomisty-hh-v-o-vliyanii-nalogov-na-ekonomicheskuyu-aktivnost.
Shmelev Yu.D.. Kontseptsiya reformirovaniya nalogovoy sistemy Rossiyskoy Federatsii, osnovannaya na realizatsii printsipa spravedlivosti i sotsial'noy funktsii nalogov: avtoref. dis… d-r. ekon. nauk: 08.00.10. M. 2008. 57 s.
Odnokoz V.G. Zarubezhnyy opyt nalogooblozheniya imushchestva // Gumanitarnye nauchnye issledovaniya. 2015. №3. 2015. URL: http://human.snauka.ru/2015/03/8587.
Belova G.Yu. Problemy i perspektivy reformirovaniya nalogooblozheniya zhiloy nedvizhimosti // Nauchnye trudy: Institut narodnokhozyaystvennogo prognozirovaniya RAN, № 8, 2010. c. 213-238.
Lukashova I.V. Printsipy nalogooblozheniya zhiloy nedvizhimosti // Nalogi i nalogooblozhenie. – 2016. – № 4. – S. 359-363. DOI: 10.7256/1812-8688.2016.4.18623.
Glukhovskiy Ya.Yu. Printsip spravedlivosti v nalogooblozhenii: proshloe ili nastoyashchee// Sovremennye problemy teorii nalogovogo prava (The Modern Problems of Tax Law Theory). Materialy mezhdunarodnoy nauchnoy konferentsii. Voronezh, 4-6 sentyabrya. Voronezh: Voronezh. un-t, 2007. 40-46 s.
Fokina M.M. Kuplya-prodazha zhiloy nedvizhimosti: sovremennye pravovye problemy // Urbanistika i rynok nedvizhimosti. - 2014. - 2. - C. 92 - 97. DOI: 10.7256/2313-0539.2014.2.11706.

References (transliteration):
Shmelev Yu.D. Aktual'nye problemy upravleniya – 2003: Materialy mezhdunarodnoy nauchno-prakticheskoy konferentsii: Vyp.4. // Nalog na dokhody fizicheskikh lits v RF i printsip spravedlivosti. M.:GUU. 2003.
Mezhdunarodnye standarty otsenki //2007.
Ekkert Dzh.K. Organizatsiya otsenki i nalogooblozheniya nedvizhimosti // T. 1. M: STAR-INTER, 1997. 382 s.
Yur'ev V.M., Filatova I.I. Nalog na dokhody fizicheskikh lits kak instrument realizatsii printsipa spravedlivosti v grazhdanskom obshchestve // Vestnik TGU. 2012. №3. URL: http://cyberleninka.ru/article/n/nalog-na-dohody-fizicheskih-lits-k.
Mayburov I.A., Sokolovskaya A.M. Teoriya nalogooblozheniya. Prodvinutyy kurs// M., 2011.
Mokrousov N.V. Chuvstvitel'nost' stoimosti zhiloy nedvizhimosti k vliyaniyu faktorov razlichnoy prirody // Vestnik Kyrgyzsko-Rossiyskogo Slavyanskogo Universiteta; KRSU, №6, 2012. c. 164-167.
Gul'bina N.I. Ekonomisty khkh v. O vliyanii nalogov na ekonomicheskuyu aktivnost' // Vestn. Tom. gos. un-ta. Ekonomika. 2014. №1 (25). URL: http://cyberleninka.ru/article/n/ekonomisty-hh-v-o-vliyanii-nalogov-na-ekonomicheskuyu-aktivnost.
Shmelev Yu.D.. Kontseptsiya reformirovaniya nalogovoy sistemy Rossiyskoy Federatsii, osnovannaya na realizatsii printsipa spravedlivosti i sotsial'noy funktsii nalogov: avtoref. dis… d-r. ekon. nauk: 08.00.10. M. 2008. 57 s.
Odnokoz V.G. Zarubezhnyy opyt nalogooblozheniya imushchestva // Gumanitarnye nauchnye issledovaniya. 2015. №3. 2015. URL: http://human.snauka.ru/2015/03/8587.
Belova G.Yu. Problemy i perspektivy reformirovaniya nalogooblozheniya zhiloy nedvizhimosti // Nauchnye trudy: Institut narodnokhozyaystvennogo prognozirovaniya RAN, № 8, 2010. c. 213-238.
Lukashova I.V. Printsipy nalogooblozheniya zhiloy nedvizhimosti // Nalogi i nalogooblozhenie. – 2016. – № 4. – S. 359-363. DOI: 10.7256/1812-8688.2016.4.18623.
Glukhovskiy Ya.Yu. Printsip spravedlivosti v nalogooblozhenii: proshloe ili nastoyashchee// Sovremennye problemy teorii nalogovogo prava (The Modern Problems of Tax Law Theory). Materialy mezhdunarodnoy nauchnoy konferentsii. Voronezh, 4-6 sentyabrya. Voronezh: Voronezh. un-t, 2007. 40-46 s.
Fokina M.M. Kuplya-prodazha zhiloy nedvizhimosti: sovremennye pravovye problemy // Urbanistika i rynok nedvizhimosti. - 2014. - 2. - C. 92 - 97. DOI: 10.7256/2313-0539.2014.2.11706.

Аннотация: The subject of the study is the role and importance of the individual income tax as a source of the budget revenues of a region including local budgets of the Russian Federation. Taking into account the fact that in the budgets of Russia's constituents and local authorities this source of tax revenues is one of the closest territorial revenues sources, it is necessary to pay attention at peculiarities of tax revenues and factors that influence the completeness of revenues from this group of taxpayers. The methodology of the research involves comparative analysis and logical interpretation of the results in the form of general conclusions. The main results of the present research are the following: the author has analyzed the role of the individual income tax in the development of regional and local budgets of the Russian Federation; the author has also examined peculiarities of revenues of different taxes from physical entities into the Russian Federation consolidated budget including their structure depending on various kinds of taxes; the author has studied different aspects of the calculation of taxes on physical entities' property both for tax elements and Russian Federation constitients; and finally, the author has made conclusions about unsufficient revenues of taxes from physical entities at the domestic level. 

Ключевые слова: income tax, local budgets, regional budget, budget system of the region, source of revenue, taxation of individuals (physical entities), property tax, vehicle tax, land tax, income

Библиография:
Ofitsial'nyy sayt Federal'noy sluzhby gosudarstvennoy statistiki RF - www.gks.ru
Pichugin A.V. Restrukturizatsiya naloga na imushchestvo fizicheskikh lits / A.V. Pichugin // Molodoy uchenyy. 2010. № 3. S. 124-126.
Golodova Zh.G. Transformatsiya naloga na imushchestvo fizicheskikh lits v Rossii: predposylki i napravleniya / Zh.G. Golodova, Yu.S. Golodova // Finansy. 2013. № 3. S. 42-46.
Artem'eva A.N. Oblozhenie imushchestva grazhdan: problemy i probely / A.N. Artem'eva // Nalogovaya politika i praktika. 2012. № 2. S. 18-21.
Zhuravleva T.A. Rol' naloga na dokhody fizicheskikh lits v dokhodakh byudzhetnoy sistemy regionov v usloviyakh krizisa // Nalogi i nalogooblozhenie. 2016. № 3. S. 239-246
Byudzhetnyy kodeks RF.
Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby RF - www.nalog.ru
Nalogovyy kodeks RF, Gl. 23.
Zhuravleva T.A., Grevtseva N.A. Regional'naya politika nalogooblozheniya: zadachi i problemy // Regional'naya ekonomika: teoriya i praktika. 2005. № 11. S. 47-52.
Zhuravleva T.A. Rol' nalogov v formirovanii byudzhetnoy obespechennosti sub'ektov TsFO // Izvestiya Tul'skogo gosudarstvennogo universiteta. Ekonomicheskie i yuridicheskie nauki. 2015. T. 4. № 1. S. 56-63.
Nikitkova U.O. Istoriya i sovremennost' zemel'nogo nalogooblozheniya v Rossii // Finansy i upravlenie. 2013. № 1. C. 1 - 16. DOI: 10.7256/2409-7802.2013.1.548. URL: http://www.e-notabene.ru/flc/article_548.html

References (transliteration):
Ofitsial'nyy sayt Federal'noy sluzhby gosudarstvennoy statistiki RF - www.gks.ru
Pichugin A.V. Restrukturizatsiya naloga na imushchestvo fizicheskikh lits / A.V. Pichugin // Molodoy uchenyy. 2010. № 3. S. 124-126.
Golodova Zh.G. Transformatsiya naloga na imushchestvo fizicheskikh lits v Rossii: predposylki i napravleniya / Zh.G. Golodova, Yu.S. Golodova // Finansy. 2013. № 3. S. 42-46.
Artem'eva A.N. Oblozhenie imushchestva grazhdan: problemy i probely / A.N. Artem'eva // Nalogovaya politika i praktika. 2012. № 2. S. 18-21.
Zhuravleva T.A. Rol' naloga na dokhody fizicheskikh lits v dokhodakh byudzhetnoy sistemy regionov v usloviyakh krizisa // Nalogi i nalogooblozhenie. 2016. № 3. S. 239-246
Byudzhetnyy kodeks RF.
Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby RF - www.nalog.ru
Nalogovyy kodeks RF, Gl. 23.
Zhuravleva T.A., Grevtseva N.A. Regional'naya politika nalogooblozheniya: zadachi i problemy // Regional'naya ekonomika: teoriya i praktika. 2005. № 11. S. 47-52.
Zhuravleva T.A. Rol' nalogov v formirovanii byudzhetnoy obespechennosti sub'ektov TsFO // Izvestiya Tul'skogo gosudarstvennogo universiteta. Ekonomicheskie i yuridicheskie nauki. 2015. T. 4. № 1. S. 56-63.
Nikitkova U.O. Istoriya i sovremennost' zemel'nogo nalogooblozheniya v Rossii // Finansy i upravlenie. 2013. № 1. C. 1 - 16. DOI: 10.7256/2409-7802.2013.1.548. URL: http://www.e-notabene.ru/flc/article_548.html

Аннотация: The object of the present research is the taxation of residential properties. The subject of the research is the price zoning of the city area for evaluating the role of the location of residential properties in the taxable price thereof. The author of the article offers a multi-stage algorithm for converting data on the price of residential properties sourced by the secondary market into a value set of the relative price of the reference object as well as describes opportunities for using this value set in the implementation of the cluster analysis formal procedures and transfer from clusters to price zones. The methodology of the research is based on the cluster sampling of residential properties sold on the secondary market, pattern recognition methods and experience in price zoning. The scientific novelty of the research is caused by the fact that the author develops a new method of price zoning for housing taxation which allows to overcome the problem of heterogeneous initial data (numerous series of apartments, types of houses with household plots, etc.) that distorts clusterization results or even makes them inadequate for practical use. Using the aforesaid method, the author of the article draws out the map of price zoning of Bishkek.   

Ключевые слова: cluster analysis, vector of characteristics, correction value, registration quarter, reference object, value of the property, housing tax, price zoning, residential properties, price zone

Библиография:
Lyubovnyy V.Ya. Gradostroitel'stvo v sisteme mezhotraslevogo vzaimodeystviya i upravleniya // Urbanistika i rynok nedvizhimosti. - 2014. - 2. - C. 75 - 83. DOI: 10.7256/2313-0539.2014.2.13070.
Dubrovina I.V., Miloserdova M.V. //. Monitoring gorodskikh zemel' i analiz sovremennoy situatsii tsenovogo zonirovaniya zemel' g. Tambova // Vestnik Tambovskogo universiteta, № 2, 2011. S. 594-595.
Suslov S. A. Klasternyy analiz: sushchnost', preimushchestva i nedostatki // Vestnik NGIEI. 2010. №1. URL: http://cyberleninka.ru/article/n/klasternyy-analiz-suschnost-preimuschestva-i-nedostatki
Lukashova I.V. Metodologicheskie osobennosti tsenovogo zonirovaniya territorii g. Bishkek // Vestnik Kyrgyzsko-Rossiyskogo Slavyanskogo Universiteta, №. 11, 2012.. C. 102-105.
I.D. Mandel'. Klasternyy analiz. – M.: Finansy i statistika, 1988, - 186 s.
Zhuravlev Yu. I., Ryazanov V. V., Sen'ko O. V.. Raspoznavanie. Matematicheskie metody. Programmnaya sistema. Prakticheskie primeneniya. M.: Fazis, 2006, - 159 s.
Kornilov D.A. Klassifikatsiya ob'ektov nedvizhimogo imushchestva dlya ikh otsenki v sluchae iz'yatiya dlya gosudarstvennykh nuzhd // Imushchestvennye otnosheniya v RF , № 3, 2013. S. 45-64.
Ayvazyan S. A., Bukhshtaber V. M., Enyukov I. S., Meshalkin L. D.. Prikladnaya statistika: klassifikatsiya i snizhenie razmernosti.. M.: Finansy i statistika, 1989, - 607 s.
Zakharov A.V., Kharlamov A. V. Tekhnika geokodirovaniya v postroenii geograficheski vzveshennykh regressionnykh modeley pri massovoy otsenke v usloviyakh neopredelennosti i neodnorodnosti iskhodnykh dannykh // Imushchestvennye otnosheniya v RF. 2010. №7. S.76-85..
Kornilov D. A. Karta tsenovogo zonirovaniya kak sposob povysheniya tochnosti otsenki i umen'sheniya neopredelennosti // Registr otsenshchikov , № 11, 2012. S. 86-95.

References (transliteration):
Lyubovnyy V.Ya. Gradostroitel'stvo v sisteme mezhotraslevogo vzaimodeystviya i upravleniya // Urbanistika i rynok nedvizhimosti. - 2014. - 2. - C. 75 - 83. DOI: 10.7256/2313-0539.2014.2.13070.
Dubrovina I.V., Miloserdova M.V. //. Monitoring gorodskikh zemel' i analiz sovremennoy situatsii tsenovogo zonirovaniya zemel' g. Tambova // Vestnik Tambovskogo universiteta, № 2, 2011. S. 594-595.
Suslov S. A. Klasternyy analiz: sushchnost', preimushchestva i nedostatki // Vestnik NGIEI. 2010. №1. URL: http://cyberleninka.ru/article/n/klasternyy-analiz-suschnost-preimuschestva-i-nedostatki
Lukashova I.V. Metodologicheskie osobennosti tsenovogo zonirovaniya territorii g. Bishkek // Vestnik Kyrgyzsko-Rossiyskogo Slavyanskogo Universiteta, №. 11, 2012.. C. 102-105.
I.D. Mandel'. Klasternyy analiz. – M.: Finansy i statistika, 1988, - 186 s.
Zhuravlev Yu. I., Ryazanov V. V., Sen'ko O. V.. Raspoznavanie. Matematicheskie metody. Programmnaya sistema. Prakticheskie primeneniya. M.: Fazis, 2006, - 159 s.
Kornilov D.A. Klassifikatsiya ob'ektov nedvizhimogo imushchestva dlya ikh otsenki v sluchae iz'yatiya dlya gosudarstvennykh nuzhd // Imushchestvennye otnosheniya v RF , № 3, 2013. S. 45-64.
Ayvazyan S. A., Bukhshtaber V. M., Enyukov I. S., Meshalkin L. D.. Prikladnaya statistika: klassifikatsiya i snizhenie razmernosti.. M.: Finansy i statistika, 1989, - 607 s.
Zakharov A.V., Kharlamov A. V. Tekhnika geokodirovaniya v postroenii geograficheski vzveshennykh regressionnykh modeley pri massovoy otsenke v usloviyakh neopredelennosti i neodnorodnosti iskhodnykh dannykh // Imushchestvennye otnosheniya v RF. 2010. №7. S.76-85..
Kornilov D. A. Karta tsenovogo zonirovaniya kak sposob povysheniya tochnosti otsenki i umen'sheniya neopredelennosti // Registr otsenshchikov , № 11, 2012. S. 86-95.

Аннотация: The object of the research is the mechanism for collecting individual income tax (personal income tax) and its social role. The subject of the research is the need to increase the social role of the individual income tax (NDFL) in the Russian Federation. Focus is made on evaluating the social orientation of the existing mechanism for calculating and collecting individual income tax in the Russian Federation. Special attention is paid to determining systems problems weakening the social role of personal income tax. The author also conducts a comparative analysis of the experience in calculating individual income tax in industrialized countries and individual income tax in Russia. In the course of the research the author demonstrates that the mechanism used to calculate and collect individual income tax in Russia does not observe the principle of the social orientation of taxes. In her research Musaeva makes an extensive use of graphic calculation instruments as well as  many kinds of research methods including the dialectical approach, methods of systems and comparative analysis and synthesis, statistical selection, grouping and generalization, factor analysis and logical analysis. The scientific nvelty of the research is caused by the fact that the author developes grounded guidelines to increase the social role of individual income tax, to decrease social tension in the society and encourage the growth of labor productivity in the Russian Federation. In order to fully realize the social role of individual income tax, it is necessary to impose the progressive taxation method on excess income and non-labor profits. The author proves the need to provide exempt from taxation of citizens' income necessary to provide life support of taxpayers and their families at the subsistence wage level. The author demonstrates that the factors decreasing the social role of individual income tax in the Russian Federation are the low profits of the majority of population as well as the large amount of 'black' profits. The author emphasizes the need to reform the current system of labor relations, to increase wages in economic sectors which would allow to increase the amounts of individual income tax in the future, to lower the amounts of insurance contributions to state social non-budgetary funds, to transfer part of tax burden from entrepreneurs to physical entities and to perform a number of social reforms. 

Ключевые слова: Russian Federation, earnings, excess profit, mechanism of collection, social deductions, employment relationships, social role, NDFL (PIT), individual income tax, industrialized countries

Библиография:
Bataev I.T. Sistema nalogooblozheniya dokhodov kak faktor sotsial'no-ekonomicheskogo razvitiya [Tekst] /V sbornike «Sovershenstvovanie nalogooblozheniya, kak faktor ekonomicheskogo rosta». Materialy VII Mezhdunarodnoy nauchno-prakticheskoy konferentsii. Chast' 1. – Stavropol': Litera, 2015. – 336s.
Beskorovaynaya N.S. Problemy nalogooblozheniya dokhodov fizicheskikh lits v Rossiyskoy Federatsii i puti ikh resheniya [Tekst] // Finansy i kredit. 2012. № 12 (492). S.24-29.
Kushch E.N., Yanakov D.O. Reformirovanie podokhodnogo nalogooblozheniya i napravlenii ukrepleniya nalogovoy distsipliny [Tekst] //Terra Economicus. 2012. № 2-3. S. 93-95.
Nalogi i nalogooblozhenie. Palitra sovremennykh problem. Monografiya dlya magistrantov, obuchayushchikhsya po programmam napravleniya «Finansy i kredit» [Tekst] / Pod redaktsiey I.A. Mayburova, Yu.B. Ivanova. M.: Yuniti – Dana,2014. S. 275-280.
Musaeva Khaibat Magomedtagirovna and elt. Problems of Implementation of Principles of Social Justice and Economic Efficiency in the Mechanism of Charging Personal Income Tax (PIT) in the Russian Federation [Text] // International Journal of Economics and Financial Issues.2015.Vol.5.R.34-40./View in Scopus http://econjournals.com/index.php/ijefi/author/submission/1697.
Musaeva Kh.M. Potentsial naloga na dokhody fizicheskikh lits i problemy ego realizatsii v usloviyakh Rossiyskoy Federatsii [Tekst] // Nalogi i nalogooblozhenie.2015. №10 (136).S.763-770. 10.7256/1812-8688.2015.10.16084.
Panskov V.G. Nalogi v sisteme metodov finansovogo regulirovaniya ekonomiki [Tekst] // Ekonomika. Nalogi. Pravo. Mezhdunarodnyy nauchno-prakticheskiy zhurnal. 2015. № 1. S. 114-120.
Stiglits Dzh. Krutoe pike: Amerika i novyy ekonomicheskiy poryadok posle global'nogo krizisa [Text].-M.: Eksmo. 2011.-s. 296-297.
Chkir I. and S. Saadi, 2011. Dividends and Corporate Governance: The Effect of Canadian Tax Reforms [Text] // Canadian Tax Journal, 2011.#3(59).
Federal'naya nalogovaya sluzhba Rossii. Data obrashcheniya 16.05.2016. www.nalog.ru.
Federal'noy sluzhby gosudarstvennoy statistiki. Data obrashcheniya 10.06.2016 //www.gks.ru.
UFNS RF po Respublike Dagestan. Data obrashcheniya 20.06.2016. //www.nalog.ru/rn05/about_fts/structure/head/4335342/.
Pogorelova T.G. Prakticheskie aspekty nalogooblozheniya dokhodov personala // Finansy i upravlenie. - 2015. - 2. - C. 63 - 80. DOI: 10.7256/2409-7802.2015.2.14788. URL: http://www.e-notabene.ru/flc/article_14788.html

References (transliteration):
Bataev I.T. Sistema nalogooblozheniya dokhodov kak faktor sotsial'no-ekonomicheskogo razvitiya [Tekst] /V sbornike «Sovershenstvovanie nalogooblozheniya, kak faktor ekonomicheskogo rosta». Materialy VII Mezhdunarodnoy nauchno-prakticheskoy konferentsii. Chast' 1. – Stavropol': Litera, 2015. – 336s.
Beskorovaynaya N.S. Problemy nalogooblozheniya dokhodov fizicheskikh lits v Rossiyskoy Federatsii i puti ikh resheniya [Tekst] // Finansy i kredit. 2012. № 12 (492). S.24-29.
Kushch E.N., Yanakov D.O. Reformirovanie podokhodnogo nalogooblozheniya i napravlenii ukrepleniya nalogovoy distsipliny [Tekst] //Terra Economicus. 2012. № 2-3. S. 93-95.
Nalogi i nalogooblozhenie. Palitra sovremennykh problem. Monografiya dlya magistrantov, obuchayushchikhsya po programmam napravleniya «Finansy i kredit» [Tekst] / Pod redaktsiey I.A. Mayburova, Yu.B. Ivanova. M.: Yuniti – Dana,2014. S. 275-280.
Musaeva Khaibat Magomedtagirovna and elt. Problems of Implementation of Principles of Social Justice and Economic Efficiency in the Mechanism of Charging Personal Income Tax (PIT) in the Russian Federation [Text] // International Journal of Economics and Financial Issues.2015.Vol.5.R.34-40./View in Scopus http://econjournals.com/index.php/ijefi/author/submission/1697.
Musaeva Kh.M. Potentsial naloga na dokhody fizicheskikh lits i problemy ego realizatsii v usloviyakh Rossiyskoy Federatsii [Tekst] // Nalogi i nalogooblozhenie.2015. №10 (136).S.763-770. 10.7256/1812-8688.2015.10.16084.
Panskov V.G. Nalogi v sisteme metodov finansovogo regulirovaniya ekonomiki [Tekst] // Ekonomika. Nalogi. Pravo. Mezhdunarodnyy nauchno-prakticheskiy zhurnal. 2015. № 1. S. 114-120.
Stiglits Dzh. Krutoe pike: Amerika i novyy ekonomicheskiy poryadok posle global'nogo krizisa [Text].-M.: Eksmo. 2011.-s. 296-297.
Chkir I. and S. Saadi, 2011. Dividends and Corporate Governance: The Effect of Canadian Tax Reforms [Text] // Canadian Tax Journal, 2011.#3(59).
Federal'naya nalogovaya sluzhba Rossii. Data obrashcheniya 16.05.2016. www.nalog.ru.
Federal'noy sluzhby gosudarstvennoy statistiki. Data obrashcheniya 10.06.2016 //www.gks.ru.
UFNS RF po Respublike Dagestan. Data obrashcheniya 20.06.2016. //www.nalog.ru/rn05/about_fts/structure/head/4335342/.
Pogorelova T.G. Prakticheskie aspekty nalogooblozheniya dokhodov personala // Finansy i upravlenie. - 2015. - 2. - C. 63 - 80. DOI: 10.7256/2409-7802.2015.2.14788. URL: http://www.e-notabene.ru/flc/article_14788.html

Аннотация: Low fiscal significance of tax on property of individuals and land tax in local budgets along with gradual transition to taxation of immovable property in the Russian Federation based on cadastral value have defined interest to depiction of the factors of growth of these taxes. The subject of the research is taxation of immovable property of individuals. The object of the research is influence of the decisions made at federal level in relation to these taxes on the sustainability of local budgets. Legislative acts of representative bodies of municipalities and laws of cities of federal importance Moscow and St. Petersburg, which set new rules of collection of tax on property of individuals, data of statistical reportings of tax authorities and results of control actions in respect of land tax served as the methodological basis of the research. The author of the research used the following research methods: observation, analysis, comparison and generalization. The scientific novelty of the research is caused by the fact that the author creates the mechanism for taxation of immovable property of individuals on the basis of cadastral value with the use of defined and not fully used factors of growth. The special contribution made by the author is the grounding and proposal of change of the current approach to the establishment of tax deductions and tax benefits/exemptions.

Ключевые слова: incomes of local budgets, tax credits, cadastral value, tax benefits, tax administration, tax rates, land tax, taxation of individuals, liabilities, immovable property

Библиография:
Pis'mo Rosreestra ot 03.12.2014 № 14-iskh/14018-GE/14.
Otchet o nalogovoy baze i strukture nachisleniy po mestnym nalogam (forma №5-NM). URL: https://www.nalog.ru/rn77/related_activities/statistics_and_analytics/forms/ (24.04.2016).
Otchet o nachislenii i postuplenii nalogov, sborov i inykh obyazatel'nykh platezhey v byudzhetnuyu sistemu Rossiyskoy Federatsii (forma №1-NM). URL: https://www.nalog.ru/rn77/related_activities/statistics_and_analytics/forms/ (data obrashcheniya: 24.04.2016).
Regiony Rossii. Sotsial'no-ekonomicheskie pokazateli, 2015. URL: http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru/statistics/publications/catalog/doc_1138623506156 (data obrashcheniya: 24.04.2016).
Otchet o zadolzhennosti po nalogam i sboram, penyam i nalogovym sanktsiyam v byudzhetnuyu sistemu Rossiyskoy Federatsii (forma № 4-NM). URL: https://www.nalog.ru/rn77/related_activities/statistics_and_analytics/forms/ (24.04.2016).
Malis N. I. Nalogovoe administrirovanie kak rezerv rosta gosudarstvennykh dokhodov // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal.– 2012. – №1 (11). – S.19-20.
Informatsionno pravovoe obespechenie «Garant». URL: http://www.garant.ru/
Loginova T. A. Reforma nalogooblozheniya nedvizhimogo imushchestva: sotsial'nyy aspekt // Ekonomika i predprinimatel'stvo. – 2015.– №9 (2). – S. 764-768.
Byulleten' Schetnoy palaty Rossiyskoy Federatsii Administrirovanie nalogovymi organami zemel'nogo naloga i vzaimodeystvie s drugimi territorial'nymi organami v Moskovskoy i Ryazanskoy oblastyakh v 2012-2013 godakh. – № 5(209).
Semkina T. I., Sorokin A. V. Potentsial rosta postupleniy nalogov na imushchestvo v Rossiyskoy Federatsii // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal.– 2016. – № 2. – S.57-58.

References (transliteration):
Pis'mo Rosreestra ot 03.12.2014 № 14-iskh/14018-GE/14.
Otchet o nalogovoy baze i strukture nachisleniy po mestnym nalogam (forma №5-NM). URL: https://www.nalog.ru/rn77/related_activities/statistics_and_analytics/forms/ (24.04.2016).
Otchet o nachislenii i postuplenii nalogov, sborov i inykh obyazatel'nykh platezhey v byudzhetnuyu sistemu Rossiyskoy Federatsii (forma №1-NM). URL: https://www.nalog.ru/rn77/related_activities/statistics_and_analytics/forms/ (data obrashcheniya: 24.04.2016).
Regiony Rossii. Sotsial'no-ekonomicheskie pokazateli, 2015. URL: http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru/statistics/publications/catalog/doc_1138623506156 (data obrashcheniya: 24.04.2016).
Otchet o zadolzhennosti po nalogam i sboram, penyam i nalogovym sanktsiyam v byudzhetnuyu sistemu Rossiyskoy Federatsii (forma № 4-NM). URL: https://www.nalog.ru/rn77/related_activities/statistics_and_analytics/forms/ (24.04.2016).
Malis N. I. Nalogovoe administrirovanie kak rezerv rosta gosudarstvennykh dokhodov // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal.– 2012. – №1 (11). – S.19-20.
Informatsionno pravovoe obespechenie «Garant». URL: http://www.garant.ru/
Loginova T. A. Reforma nalogooblozheniya nedvizhimogo imushchestva: sotsial'nyy aspekt // Ekonomika i predprinimatel'stvo. – 2015.– №9 (2). – S. 764-768.
Byulleten' Schetnoy palaty Rossiyskoy Federatsii Administrirovanie nalogovymi organami zemel'nogo naloga i vzaimodeystvie s drugimi territorial'nymi organami v Moskovskoy i Ryazanskoy oblastyakh v 2012-2013 godakh. – № 5(209).
Semkina T. I., Sorokin A. V. Potentsial rosta postupleniy nalogov na imushchestvo v Rossiyskoy Federatsii // Nauchno-issledovatel'skiy finansovyy institut. Finansovyy zhurnal.– 2016. – № 2. – S.57-58.

Аннотация: The subject of the research is the scheme of charting tax on personal income and income differences among population of the country. The object of the research is the personal income tax. The authors of the article focus on such aspects as the value of personal income tax for the budget of the Russian Federation and scheme for calculating personal income tax. They also underline the fact that the existing progressive scale for different types of profits does not improve the social inequality which creates social tension among population of the country. Special attention is paid to income differences. The theoretical and methodological basis of the research consists of provisions of theoretical economics, taxation theory and methods of personal income taxation. In the process of their research the authors have used such research methods as statistical observation, analysis and synthesis, comparison and generalization. The main conclusion of the research is that for the present moment it would be a fair assumption to say that Russia is at risk regarding the level of income differences in the country and the main problem of personal income taxation is the low efficiency of regulating the income ineuquality. According to the authors, implementation of the progressive personal income tax rates would significantly lower income differences. Progressive taxation would contribute to increased support of low-income citizens by increasing the tax burden on people with high incomes, thereby to reduce inequality of income distribution in the country. The general idea proposed by the authors is that implementation of the progressive taxation scale will allow to develop a fairer personal income taxation system in Russia.    

Ключевые слова: social inequality, tax, profit, Gini coefficient, income differences, decile coefficient, personal income, tax rate, income tax, progressive taxation

Библиография:
Filippova N. A., Koroleva L. P. Nalog na dokhody fizicheskikh lits kak finansovaya osnova ustoychivogo razvitiya gorodskikh okrugov: faktory vliyaniya i vozmozhnosti uvelicheniya postupleniy // Finansy i kredit. – 2014. – № 27 (603). – S. 11-19.
Kharin D. A. Progressivnoe nalogooblozhenie, kak odin iz sposobov sokrashcheniya sotsial'nogo neravenstva // Neravenstvo kak istoricheskaya, sotsial'naya, politicheskaya problema – 2011. – № 1. – S. 177-185.
Odinokova T. D. Progressivnoe nalogooblozhenie dokhodov kak vozmozhnost' resheniya problemy sotsial'nogo neravenstva grazhdan v Rossii // Izvestiya Ural'skogo gosudarstvennogo ekonomicheskogo universiteta.-2015.-№ 1.-S. 15-23.
Nalogi i nalogooblozhenie. Palitra sovremennykh problem: monografiya dlya magistrantov, obuchayushchikhsya po programmam napravleniya «Finansy i kredit» / Pod redaktsiey I. A. Mayburova, Yu. B. Ivanova. M.: YuNITI-DANA, 2014.-375 s.
Kormishkina L. A. Sotsial'naya bezopasnost' Rossiyskoy Federatsii v usloviyakh global'nogo finansovo-ekonomicheskogo krizisa: problemy i puti resheniya // Natsional'nye interesy: prioritety i bezopasnost'. – 2009. – № 10. – S. 61-65.
Zakharov V., Golikova E. Progressivnost' shkaly nalogooblozheniya dokhodov fizicheskikh lits i pokazatel' blagopoluchiya strany // Rossiya: tendentsii i perspektivy razvitiya. Ezhegodnik. 9. — T. 1. — INION RAN Moskva, 2014. — S. 63–69.
Dannye Rosstata [Elektronnyy resurs] // Rezhim dostupa: http://www.gks.ru/free_doc/new_site/population/urov/urov_32g.htm
Dannye Federal'noy nalogovoy sluzhby [Elektronnyy resurs] // Rezhim dostupa: https://www.nalog.ru/rn13/related_activities/statistics_and_analytics/forms
Balynin I. V. K voprosu o vvedenii sotsial'no spravedlivogo progressivnogo nalogooblozheniya dokhodov fizicheskikh lits v Rossiyskoy Federatsii // Nalogi i nalogooblozhenie.-2015.-№ 4.-S. 300-311.
Dannye Ministerstva finansov Rossiyskoy Federatsii [Elektronnyy resurs] // Rezhim dostupa: http://info.minfin.ru/kons_doh.php
Dannye Rosstata [Elektronnyy resurs] // Rezhim dostupa: http://www.gks.ru/bgd/regl/b15_11/IssWWW.exe/Stg/d01/07-10.htm
Progressive Taxation and the Distribution of Freedom // Ernesto Screpanti // Journal: Review of Political EconomyVolume 26, Issue 4, October 2014, pages 618-627
Social Equity, Progressive Fiscal Policy, and Economic Growth: A Preliminary Analysis Using the Fifty States of the United States and the District of Columbia // William S. Moore // Journal: International Journal of Public Administration Volume 30, Issue 1, January 2007, pages 65-75
How to measure the progressivity of an income component // Rodolfo Hoffmann // Journal: Applied Economics LettersVolume 20, Issue 4, March 2013, pages 328-331
Ezeeva I.R. Neravenstva dokhodov v Rossii // Finansy i upravlenie. - 2013. - 3. - C. 1 - 6. DOI: 10.7256/2409-7802.2013.3.8837. URL: http://www.e-notabene.ru/flc/article_8837.html

References (transliteration):
Filippova N. A., Koroleva L. P. Nalog na dokhody fizicheskikh lits kak finansovaya osnova ustoychivogo razvitiya gorodskikh okrugov: faktory vliyaniya i vozmozhnosti uvelicheniya postupleniy // Finansy i kredit. – 2014. – № 27 (603). – S. 11-19.
Kharin D. A. Progressivnoe nalogooblozhenie, kak odin iz sposobov sokrashcheniya sotsial'nogo neravenstva // Neravenstvo kak istoricheskaya, sotsial'naya, politicheskaya problema – 2011. – № 1. – S. 177-185.
Odinokova T. D. Progressivnoe nalogooblozhenie dokhodov kak vozmozhnost' resheniya problemy sotsial'nogo neravenstva grazhdan v Rossii // Izvestiya Ural'skogo gosudarstvennogo ekonomicheskogo universiteta.-2015.-№ 1.-S. 15-23.
Nalogi i nalogooblozhenie. Palitra sovremennykh problem: monografiya dlya magistrantov, obuchayushchikhsya po programmam napravleniya «Finansy i kredit» / Pod redaktsiey I. A. Mayburova, Yu. B. Ivanova. M.: YuNITI-DANA, 2014.-375 s.
Kormishkina L. A. Sotsial'naya bezopasnost' Rossiyskoy Federatsii v usloviyakh global'nogo finansovo-ekonomicheskogo krizisa: problemy i puti resheniya // Natsional'nye interesy: prioritety i bezopasnost'. – 2009. – № 10. – S. 61-65.
Zakharov V., Golikova E. Progressivnost' shkaly nalogooblozheniya dokhodov fizicheskikh lits i pokazatel' blagopoluchiya strany // Rossiya: tendentsii i perspektivy razvitiya. Ezhegodnik. 9. — T. 1. — INION RAN Moskva, 2014. — S. 63–69.
Dannye Rosstata [Elektronnyy resurs] // Rezhim dostupa: http://www.gks.ru/free_doc/new_site/population/urov/urov_32g.htm
Dannye Federal'noy nalogovoy sluzhby [Elektronnyy resurs] // Rezhim dostupa: https://www.nalog.ru/rn13/related_activities/statistics_and_analytics/forms
Balynin I. V. K voprosu o vvedenii sotsial'no spravedlivogo progressivnogo nalogooblozheniya dokhodov fizicheskikh lits v Rossiyskoy Federatsii // Nalogi i nalogooblozhenie.-2015.-№ 4.-S. 300-311.
Dannye Ministerstva finansov Rossiyskoy Federatsii [Elektronnyy resurs] // Rezhim dostupa: http://info.minfin.ru/kons_doh.php
Dannye Rosstata [Elektronnyy resurs] // Rezhim dostupa: http://www.gks.ru/bgd/regl/b15_11/IssWWW.exe/Stg/d01/07-10.htm
Progressive Taxation and the Distribution of Freedom // Ernesto Screpanti // Journal: Review of Political EconomyVolume 26, Issue 4, October 2014, pages 618-627
Social Equity, Progressive Fiscal Policy, and Economic Growth: A Preliminary Analysis Using the Fifty States of the United States and the District of Columbia // William S. Moore // Journal: International Journal of Public Administration Volume 30, Issue 1, January 2007, pages 65-75
How to measure the progressivity of an income component // Rodolfo Hoffmann // Journal: Applied Economics LettersVolume 20, Issue 4, March 2013, pages 328-331
Ezeeva I.R. Neravenstva dokhodov v Rossii // Finansy i upravlenie. - 2013. - 3. - C. 1 - 6. DOI: 10.7256/2409-7802.2013.3.8837. URL: http://www.e-notabene.ru/flc/article_8837.html

Аннотация: The subject of the research is the personal income tax as one of the budget revenue generating sources of consolidated budgets in Central Federal District's constituents. The author compares this source of regional budget revenues to other sources. Zhuravleva underlines that personal income tax is the main source of the regional budget revenues. As a consequence, the resaercher focuses on the factors that have a positive influence on the payment of personal income tax in the Central Federal District. The research methodology includes comparative analysis and logical interpretation of the results in the form of generalizations. The basic provisions regarding the results of the analysis carried out are the following: the author of the article has described the main peculiarities of personal income tax as the source of the regional budget revenues in the Central Federal District; made a conclusion about reduction of these revenues for the majority of the Central Federal District's constituents which lowers the volume of regional budget revenues in general; noted the correlation between the sums of personal income tax in the Russian Federation constituent's budget and the wage levels in regions; defined differences in the level of personal income tax revenues per capita in the Central Federal District's constituents.   

Ключевые слова: personal income tax, regional budget system, consolidated budget of a constituent, income level, nominal (gross) wage, population, economically active population, variation in income, labor migration, regional economy

Библиография:
Nalogovyy kodeks RF, Glava 23.
Byudzhetnyy kodeks RF
Zhuravleva T.A., Filippov R.A. Osnovnye problemy sub'ektov TsFO po postupleniyu naloga na dokhody fizicheskikh lits v byudzhety regionov//Finansovyy analiz i audit.-2010.-№4.-S.8-10.
Ofitsial'nyy sayt Federal'noy sluzhby gosudarstvennoy statistiki RF-www.gks.ru
Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby RF-www.nalog.ru
V Orlovskoy oblasti sbor NDFL ne dostig urovnya 2014 goda //Orlovskie novosti.-2016, ot 20.01-http://newsorel.ru/
Kaz'min A.G., Orobinskaya I.V. Analiz postupleniya nalogov v byudzhety oblastey Tsentral'no-Chernozemnogo rayona // Finansy i upravlenie. - 2012. - 1. - C. 156 - 211. URL: http://www.e-notabene.ru/flc/article_358.html

References (transliteration):
Nalogovyy kodeks RF, Glava 23.
Byudzhetnyy kodeks RF
Zhuravleva T.A., Filippov R.A. Osnovnye problemy sub'ektov TsFO po postupleniyu naloga na dokhody fizicheskikh lits v byudzhety regionov//Finansovyy analiz i audit.-2010.-№4.-S.8-10.
Ofitsial'nyy sayt Federal'noy sluzhby gosudarstvennoy statistiki RF-www.gks.ru
Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby RF-www.nalog.ru
V Orlovskoy oblasti sbor NDFL ne dostig urovnya 2014 goda //Orlovskie novosti.-2016, ot 20.01-http://newsorel.ru/
Kaz'min A.G., Orobinskaya I.V. Analiz postupleniya nalogov v byudzhety oblastey Tsentral'no-Chernozemnogo rayona // Finansy i upravlenie. - 2012. - 1. - C. 156 - 211. URL: http://www.e-notabene.ru/flc/article_358.html

Аннотация: The subject of the research is the definition of 'excess pforits'. Special attention is paid to the need to impose additional tax burden on the well-to-do class. The author thoroughly analyzes the concept of 'solidarity tax' as an instrument of excess profits taxation. She also examines parameters of solidarity tax and defines general and specific features of solidarity tax as part of the overall taxation system. Nikolaeva also provides the comparative analysis of the experience of implementing solidarity tax in foreign countries such as France, Italy, Czech Republic and Germany. The methodological basis of the present article is the scientific researches made in the sphere of taxation. The author of the article has used general research methods such as scientific analysis, synthesis, abstraction, comparison, etc. The author studies the positive and negative aspects of using solidarity tax from the point of view of excess profits taxation. The focus is made on the efficiency of solidarity tax as part of the governmental performance of social and economic functions. The author of the article also describes the main prerequisites for implementing solidarity tax in the Russian Federation and concludes that certain difficulties may arise in the process of imposing the aforesaid tax. Based on the analysis of the foreign experience in the implementation of solidarity tax, the author makes recommendations on how to improve the system of excess profits taxation in Russia. The material presented can open up new prospects for further research. 

Ключевые слова: excess profits, solidarity tax, tax burden, taxation of excess profits, taxation, social justice, tax reform, tax mitigation, tax law, tax on the rich

Библиография:
Internet-portal. Ofitsial'nyy sayt OESR [Elektronnyy resurs]// URL: http://www.oecd.org/
Erbe I. Novoe v nalogovom zakonodatel'stve / Partner. – 2010.-№ 12(159). [Elektronnyy resurs]// URL: http://www.partner-inform.de/partner/detail/2010/12/191/4624
Matsulevich A. ISF: nalog na bogatstvo/ Monako. – 2015. [Elektronnyy resurs]// URL: http://www.rusmonaco.fr/node/594
Internet-portal. Cheshskoe statisticheskoe upravlenie [Elektronnyy resurs]// URL: https://www.czso.cz/
Internet-portal. Ofitsial'nyy sayt Oxfam [Elektronnyy resurs]// URL: https://www.oxfam.org/
Internet-portal. Avtomatizirovannaya sistema obespecheniya zakonodatel'noy vlasti [Elektronnyy resurs]// URL: http://asozd2.duma.gov.ru/
Internet-portal. Ofitsial'nyy sayt Argumenty i fakty [Elektronnyy resurs]// URL: http://www.aif.ru/dontknows/eternal/1213928
Petrov A., Tolkushkin A. Nalogi i nalogooblozhenie, M: Yurayt, 2012.
Milyakov N.V. Nalogi i nalogooblozhenie: Uchebnik. M.: INFA-M, 2011.
Filina F. Nalogi i nalogooblozhenie v Rossiyskoy Federatsii. M: GrossMediya, 2009.

References (transliteration):
Internet-portal. Ofitsial'nyy sayt OESR [Elektronnyy resurs]// URL: http://www.oecd.org/
Erbe I. Novoe v nalogovom zakonodatel'stve / Partner. – 2010.-№ 12(159). [Elektronnyy resurs]// URL: http://www.partner-inform.de/partner/detail/2010/12/191/4624
Matsulevich A. ISF: nalog na bogatstvo/ Monako. – 2015. [Elektronnyy resurs]// URL: http://www.rusmonaco.fr/node/594
Internet-portal. Cheshskoe statisticheskoe upravlenie [Elektronnyy resurs]// URL: https://www.czso.cz/
Internet-portal. Ofitsial'nyy sayt Oxfam [Elektronnyy resurs]// URL: https://www.oxfam.org/
Internet-portal. Avtomatizirovannaya sistema obespecheniya zakonodatel'noy vlasti [Elektronnyy resurs]// URL: http://asozd2.duma.gov.ru/
Internet-portal. Ofitsial'nyy sayt Argumenty i fakty [Elektronnyy resurs]// URL: http://www.aif.ru/dontknows/eternal/1213928
Petrov A., Tolkushkin A. Nalogi i nalogooblozhenie, M: Yurayt, 2012.
Milyakov N.V. Nalogi i nalogooblozhenie: Uchebnik. M.: INFA-M, 2011.
Filina F. Nalogi i nalogooblozhenie v Rossiyskoy Federatsii. M: GrossMediya, 2009.

Аннотация: Importance. Nowadays in terms of the tax reforms which are carried out in our country, continuous harmonization of the taxation, and diversification of the tax income of local budgets, the problem of the property taxation of natural persons gains special relevance. Objective. The purpose of the article is to study the structure of individual property tax and to evaluate whether the fundamental principles, particularly the principle of tax equity, are fully applied to the process of tax calculation. To fulfill this purpose, the following tasks have been set and solved: evolution of the property taxation in the modern taxation system is tracked; the basic design of individual property tax is presented; elements formed at the local level are considered based on the example of the city of Vladivostok, assessment of changes of the tax burden on individual property tax upon transition to calculation of tax proceeding from the cadastral project cost is given. Methods. In the course of their research the authors have used general scientific methods of analysis and synthesis as well as elements of the systems approach, case study, some results are received through the application of the method of focus groups. Results. In this article the classical principles of taxation are applied to analyzing the structure of individual property tax. Modeling of the basic structure of the tax is made and basic elements are described and divided into the two groups (federal level and local level). Comparison of tax burden during five fiscal periods in the process of transition to the new principles of tax calculation is carried out. Assessment of growth of tax burden taking into account characteristics of the standard object of real estate is given. Conclusions and Relevance. The conclusion that the effective structure of individual property tax with the basic elements of tax makes it impossible to apply the principle of tax equity. When developing the structure of tax, it is necessary to carry out an in-depth study of the question, provide for the economic justification of the effect of tax for the budget and make sure the principle of social justice is fulfilled. 

Ключевые слова: taxable base, taxpayer, tax burden, local taxes, principles of taxation, property tax, tax code, tax privileges, taxation, tax free

Библиография:
Animitsa P.E. Nalogooblozhenie nedvizhimosti: zarubezhnyy opyt // Finansy i kredit. 2012. № 44 (524). S. 28-34.
Dadashev A.Z., Topchi Yu.A. Strukturnye izmeneniya v nalogovykh dokhodakh konsolidirovannykh byudzhetov sub'ektov Rossiyskoy Federatsii i v mekhanizme ikh raspredeleniya mezhdu regional'nymi i mestnymi byudzhetami // Finansy i kredit. 2014. № 39 (615). S. 30-36.
Derevenskikh M.N., Orobinskaya I.V. Povyshenie roli imushchestvennogo nalogooblozheniya v formirovanii regional'nykh byudzhetov Rossiyskoy Federatsii // Finansy i kredit. 2015. № 5 (629). S. 41-50.
Evsikov A.M. Kadastrovaya stoimost' kak nalogovaya baza po nalogu na imushchestvo. Voprosy ustanovleniya i osparivaniya // Finansovoe pravo. 2015. № 1. S. 15-19.
Edronova V.N., Telegus A.V. O nekotorykh voprosakh logiki v nalogooblozhenii dokhodov fizicheskikh lits // Finansy i kredit. 2015. № 7 (631). S. 24-33.
Eremenko E.A. Sushchnost' printsipa spravedlivosti v nalogooblozhenii // Nalogi i nalogooblozhenie. 2013. № 9. S. 676-688.
Karataev A.S., Shaykhutdinova D.R. Realizatsiya printsipa spravedlivosti v strategicheskikh napravleniyakh razvitiya nalogovoy politiki RF v oblasti oblozheniya imushchestva fizicheskikh lits // Vestnik Yugorskogo gosudarstvennogo universiteta. 2013. № 4 (31). S. 49-54.
Kiryushina M.O. O povyshenii roli imushchestvennykh nalogov, uplachivaemykh fizicheskimi litsami v formirovanii mestnogo byudzheta g. Bryanska // Sovremennaya ekonomika: problemy i resheniya. 2014. № 3 (51). S. 109-116.
Kister M.S. Vliyanie imushchestvennykh nalogov na mestnye byudzhety // Ekonomika i menedzhment innovatsionnykh tekhnologiy. 2014. № 5 (32). S. 19.
Kuznetsova O.S. Mobilizatsiya nalogovykh dokhodov v mestnye byudzhety // Regional'naya ekonomika: teoriya i praktika. 2012. № 28. S. 53-59.
Kuz'micheva I.A., Zakirova M.A. Sobiraemost' mestnykh nalogov v Primorskom krae // Fundamental'nye issledovaniya. 2014. № 8-4. S. 928-932.
Kurkov I.I., Bugreeva A.S. Nalog na imushchestvo fizicheskikh lits v Rossii: problemy i perspektivy // Aktual'nye voprosy sovremennoy nauki. 2015. № 1 (5). S. 95-97.
Kucherov I.I. Sostav printsipov nalogooblozheniya i ikh pravovoe zakreplenie // Finansovoe pravo. 2009. № 3. S. 17-22.
Litvin A.A., Vorozhbit O.Yu., Khimich E.A. Vvedenie naloga na nedvizhimoe imushchestvo fizicheskikh lits vo Vladivostokskom gorodskom okruge // Fundamental'nye issledovaniya. 2014. № 9-4. S. 813-817.
Popov V.V., Trishina E.G. K voprosu ob uchastii predstavitel'nykh organov mestnogo samoupravleniya v nalogovom pravotvorchestve // Nalogi-zhurnal. 2014. № 1. S. 34-37.
P'yanova M.V., Sarkisyan A.G. Nalogooblozhenie predmetov roskoshi: realii i perspektivy // Nalogi i nalogooblozhenie. 2014. № 5. S. 516-523.
Pylaeva A.V. Etapy institutsionalizatsii nalogooblozheniya i kadastrovoy otsenki nedvizhimosti // Finansy i kredit. 2014. № 44 (620). S. 31-38.
Tyutyunnik I.G. Roskosh' kak ob'ekt rossiyskogo nalogovogo zakonodatel'stva // Nalogi-zhurnal. 2014. № 4. S. 11-16.
Tsvetkov V.A., Eliseev D.O., Durandin O.G. Preodolenie bednosti v Rossii: strategicheskie prioritety // Regional'nye problemy preobrazovaniya ekonomiki. 2013. № 4 (38). S. 6-14.
Shevchenko I.V., Alenikov A.S. Kontseptual'nye osnovy nalogovoy politiki kak kompleksnoy ekonomicheskoy kategorii // Finansy i kredit. 2012. № 30 (510). S. 34-43.

References (transliteration):
Animitsa P.E. Nalogooblozhenie nedvizhimosti: zarubezhnyy opyt // Finansy i kredit. 2012. № 44 (524). S. 28-34.
Dadashev A.Z., Topchi Yu.A. Strukturnye izmeneniya v nalogovykh dokhodakh konsolidirovannykh byudzhetov sub'ektov Rossiyskoy Federatsii i v mekhanizme ikh raspredeleniya mezhdu regional'nymi i mestnymi byudzhetami // Finansy i kredit. 2014. № 39 (615). S. 30-36.
Derevenskikh M.N., Orobinskaya I.V. Povyshenie roli imushchestvennogo nalogooblozheniya v formirovanii regional'nykh byudzhetov Rossiyskoy Federatsii // Finansy i kredit. 2015. № 5 (629). S. 41-50.
Evsikov A.M. Kadastrovaya stoimost' kak nalogovaya baza po nalogu na imushchestvo. Voprosy ustanovleniya i osparivaniya // Finansovoe pravo. 2015. № 1. S. 15-19.
Edronova V.N., Telegus A.V. O nekotorykh voprosakh logiki v nalogooblozhenii dokhodov fizicheskikh lits // Finansy i kredit. 2015. № 7 (631). S. 24-33.
Eremenko E.A. Sushchnost' printsipa spravedlivosti v nalogooblozhenii // Nalogi i nalogooblozhenie. 2013. № 9. S. 676-688.
Karataev A.S., Shaykhutdinova D.R. Realizatsiya printsipa spravedlivosti v strategicheskikh napravleniyakh razvitiya nalogovoy politiki RF v oblasti oblozheniya imushchestva fizicheskikh lits // Vestnik Yugorskogo gosudarstvennogo universiteta. 2013. № 4 (31). S. 49-54.
Kiryushina M.O. O povyshenii roli imushchestvennykh nalogov, uplachivaemykh fizicheskimi litsami v formirovanii mestnogo byudzheta g. Bryanska // Sovremennaya ekonomika: problemy i resheniya. 2014. № 3 (51). S. 109-116.
Kister M.S. Vliyanie imushchestvennykh nalogov na mestnye byudzhety // Ekonomika i menedzhment innovatsionnykh tekhnologiy. 2014. № 5 (32). S. 19.
Kuznetsova O.S. Mobilizatsiya nalogovykh dokhodov v mestnye byudzhety // Regional'naya ekonomika: teoriya i praktika. 2012. № 28. S. 53-59.
Kuz'micheva I.A., Zakirova M.A. Sobiraemost' mestnykh nalogov v Primorskom krae // Fundamental'nye issledovaniya. 2014. № 8-4. S. 928-932.
Kurkov I.I., Bugreeva A.S. Nalog na imushchestvo fizicheskikh lits v Rossii: problemy i perspektivy // Aktual'nye voprosy sovremennoy nauki. 2015. № 1 (5). S. 95-97.
Kucherov I.I. Sostav printsipov nalogooblozheniya i ikh pravovoe zakreplenie // Finansovoe pravo. 2009. № 3. S. 17-22.
Litvin A.A., Vorozhbit O.Yu., Khimich E.A. Vvedenie naloga na nedvizhimoe imushchestvo fizicheskikh lits vo Vladivostokskom gorodskom okruge // Fundamental'nye issledovaniya. 2014. № 9-4. S. 813-817.
Popov V.V., Trishina E.G. K voprosu ob uchastii predstavitel'nykh organov mestnogo samoupravleniya v nalogovom pravotvorchestve // Nalogi-zhurnal. 2014. № 1. S. 34-37.
P'yanova M.V., Sarkisyan A.G. Nalogooblozhenie predmetov roskoshi: realii i perspektivy // Nalogi i nalogooblozhenie. 2014. № 5. S. 516-523.
Pylaeva A.V. Etapy institutsionalizatsii nalogooblozheniya i kadastrovoy otsenki nedvizhimosti // Finansy i kredit. 2014. № 44 (620). S. 31-38.
Tyutyunnik I.G. Roskosh' kak ob'ekt rossiyskogo nalogovogo zakonodatel'stva // Nalogi-zhurnal. 2014. № 4. S. 11-16.
Tsvetkov V.A., Eliseev D.O., Durandin O.G. Preodolenie bednosti v Rossii: strategicheskie prioritety // Regional'nye problemy preobrazovaniya ekonomiki. 2013. № 4 (38). S. 6-14.
Shevchenko I.V., Alenikov A.S. Kontseptual'nye osnovy nalogovoy politiki kak kompleksnoy ekonomicheskoy kategorii // Finansy i kredit. 2012. № 30 (510). S. 34-43.

Аннотация: The authors of the article describe the basic trends in transformation of taxation of wealth in Russia from the point of view of neo-industrial economic paradigm and inclusive economic growth. The authors describe compliance of the principles of neoindustrialization with the provisions of the concept of inclusive growth, their complementary nature in solving the problems associated with the transition from raw materials export model of GDP growth towards a comprehensive (inclusive) sustainable economic development. It is proposed to extend the definitions of the object of taxation of property in Russia and luxury category to the category of wealth. In order to harmonize tax systems, the wealth tax is defined according to the Classification of Property Taxes fixed by the Guidelines on Government Finance Statistics of the IMF for the developed countries in 2014. The comparative analysis of the wealth tax contribution to GDP and tax revenues in the 8 OECD countries and Russia allows to prove the fact that the regulative potential of the wealth tax is not fully used in the Russian economy. By analyzing the hierarchy of taxes depending on their degree of compatibility with economic growth the authors emphasize the importance of the wealth tax not only as a device to limit wealth inequality and encourage a better use of major assets but also as a counterbalance to the possible negative consequences of tax incentives of neo-industrial development. In the short term, the authors suggest that we should return to the estate tax and gift tax, and in the long term (when building an adequate system of international administration) it will be better to use the net wealth tax. 

Ключевые слова: neo-industrial paradigm, gift tax, estate tax, Gini coefficient, cross-country analysis, inequality, inclusive economic growth, taxation of wealth, luxury, net wealth

Библиография:
Kormishkina L.A. O problemakh i perspektivakh kachestva ekonomicheskogo rosta v sovremennoy Rossii // Upravlenie ekonomicheskimi sistemami [Elektronnyy zhurnal]. 03.09.2013. URL:
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Pakhomova N.V., Rikhter K.K., Malyshkov G.B. Inklyusivnyy ustoychivyy rost: prioritety, indikatory, mezhdunarodnyy opyt, potentsial soglasovaniya s model'yu reindustrializatsii. // Problemy sovremennoy ekonomiki [Elektronnyy zhurnal]. 2014. № 3. (51). URL: http://www.m-economy.ru/art.php?nArtId=5037
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References (transliteration):
Kormishkina L.A. O problemakh i perspektivakh kachestva ekonomicheskogo rosta v sovremennoy Rossii // Upravlenie ekonomicheskimi sistemami [Elektronnyy zhurnal]. 03.09.2013. URL:
Zolotukhina A.V. Problemy innovatsionnogo i ustoychivogo razvitiya regionov: monografiya. M.: KRASANDR, 2010. 240 s.
Shirov A., Gusev M. Logika perekhoda k novoy modeli ekonomicheskogo rosta // Ekonomist. 2015. № 9. S.3-12.
Mau V.V. Ozhidanie novoy modeli rosta: sotsial'no-ekonomicheskoe razvitie Rossii v 2013 g. // Voprosy ekonomiki. 2014. № 2. S.4-32.
Pakhomova N.V., Rikhter K.K., Malyshkov G.B. Inklyusivnyy ustoychivyy rost: prioritety, indikatory, mezhdunarodnyy opyt, potentsial soglasovaniya s model'yu reindustrializatsii. // Problemy sovremennoy ekonomiki [Elektronnyy zhurnal]. 2014. № 3. (51). URL: http://www.m-economy.ru/art.php?nArtId=5037
Ryazanov V. Importozameshchenie i novaya industrializatsiya Rossii, ili kak preodolet' stagnatsiyu // Ekonomist. 2014. № 11. S. 3-19.
Blagikh I. Strana nuzhdaetsya v novoy industrializatsii // Ekonomist. 2014. № 10. S. 10-17
Gubanov S.S. Derzhavnyy proryv. Neoindustrializatsiya Rossii i vertikal'naya integratsiya: monografiya. M.: Knizhnyy mir. 2012. 224 s.;
Commission on Growth and Development. The Growth Report : Strategies for Sustained Growth and Inclusive Development. Washington, DC : World Bank. 2008 g. URL http://hdl.handle.net/10986/6507
IBRD & WB (2012) Inclusive reen Growth The Pathway to Sustainable Development. Washington. 171 p. URL: http://siteresources.worldbank.org/EXTSDNET/Resources/Inclusive_Green_Growth_May_2012.pdf
Ranieri, R. & Ramos, R.A. After All, What is Inclusive Growth? // International Policy Centre for Inclusive Growth (IPC-IG). Originally published as IPC-IG’s One Pager No. 188. URL: http://www.worldwewant2015.org/node/350379.
Ekonomicheskaya teoriya / Pod red. A.I. Dobrynina, L.S. Tarasevicha: Uchebnik dlya vuzov. 3-e izd. SPb: Izd. SPb GUEF, Izd. «Piter». 1999. 544 s.
Kormishkina L.A. Sotsial'naya bezopasnost' RF v usloviyakh global'nogo finansovo-ekonomicheskogo krizisa: problemy i puti resheniya // Natsional'nye interesy: prioritety i bezopasnost'. 2009. № 10. S. 61-65.
Dabla-Norris E., Kochhar K., Suphaphiphat N., Ricka F., Tsounta E. Causes and Consequences of Income Inequality: A Global Perspective. 2015. IMF. SDN/15/13
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Murtin F., Mira dErcole M. Household wealth inequality across OECD countries: new OECD evidence. OECD. Statistics Brief. June 2015-No. 21 URL: http://www.oecd.org/std/household-wealth-inequality-across-OECD-countries-OECDSB21.pdf
Credit Suisse. The Global Wealth Report 2014-2015 gg. URL: https://www.credit-suisse.com/us/en/about-us/research/research-institute/publications.html
Berg A.G. and Ostry J.D. Inequality and Unsustainable Growth: Two Sides of the Same Coin? IMF. SDN/11/08. 2011. 20 p. URL: http://www.imf.org/external/pubs/ft/sdn/2011/sdn1108.pdf
Erkhard L. Blagosostoyanie dlya vsekh. M.: Nachala-Press, 1991. 336 s.
Slovar' russkikh sinonimov i skhodnykh po smyslu vyrazheniy.-pod. red. N. Abramova, M.: Russkie slovari, 1999.
Biznes. Tolkovyy slovar'. — M.: "INFRA-M", Izdatel'stvo "Ves' Mir". Grekhem Bets, Barri Brayndli, S. Uil'yams i dr. Obshchaya redaktsiya: d.e.n. Osadchaya I.M.. 1998.
Ekonomiko-matematicheskiy slovar': Slovar' sovremennoy ekonomicheskoy nauki. — M.: Delo. L. I. Lopatnikov. 2003.
IMF . Government Finance Statistics Manual, 2014, pp.93-94 URL: http://www.imf.org/external/Pubs/FT/GFS/Manual/2014/gfsfinal.pdf
IMF. Fiscal Policy and Long-Term Growth 2015 g. 184 r. URL: http://www.imf.org/external/np/pp/eng/2015/042015.pdf
Acosta-Ormaechea, S., Yoo, J. Tax Composition and Growth: A Broad Cross-Country Perspective, International Monetary Fund, Working Paper, 2012. (WP/12/257). URL: http://www.imf.org/external/pubs/ft/wp/2012/wp12257.pdf.
Arnold, J. M., Brys, B., Heady, C., Johansson, Å., Schwellnus, C., Vartia, L. Tax Policy for Economic Recovery and Growth, The Economic Journal. 2011. 121(550). pp. 59-80.
Schratzenstaller M. Sustainable Tax Policy beyond the Tax Ratio for the EU as core element of a “Fiscal Union”. 2010. Austrian Institute of Economic Research. Arsenal Objekt 20 A-1030 Vienna Austria
Lykova L.I. Nalogi na chistuyu stoimost' bogatstva. // Mirovaya ekonomika i mezhdunarodnye otnosheniya. 2008. № 2. S. 30-37
EC. Tax Reforms in EU Member States: 2015 Report. Tax policy challenges for economic growth and fiscal Sustainability. 2015. Taxation paper № 58
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Piketti T. Kapital v XXI veke. Moskva: AdMarginem Press. 2015. 591 s.
EC . Commission Recommendation regarding relief for double taxation of inheritances. Official Journal of the European Union L 336/81, 4 p. 2011. URL: http://ec.europa.eu/taxation_customs/resources/documents/taxation/personal_tax/inheritance/c_2011_8819_en.pdf
EC Commission staff working paper on Non-discriminatory inheritance tax systems: principles drawn from EU case-law. 2011. 12 p. http://ec.europa.eu/taxation_customs/resources/documents/taxation/personal_tax/inheritance/working_paper_en.pdf
F.S. Aguzarova Nalog na roskosh': sotsial'nyy aspekt // Nalogi i nalogooblozhenie. - 2013. - 2. - C. 96 - 99. DOI: 10.7256/1812-8688.2013.02.2.
A.A. Zherebtsova Kontseptsiya i mekhanizm nalogooblozheniya ob'ektov roskoshi v Rossiyskoy Federatsii // Nalogi i nalogooblozhenie. - 2013. - 3. - C. 187 - 194. DOI: 10.7256/1812-8688.2013.03.3.

Аннотация: The object of the research is the personal income tax and opportunities for imposing this tax on Russian citizens. The subject of the research is the scope of theoretical and practical issues aimed at increasing the efficiency of personal income taxation and fulfilment of the capacity of Personal Income Tax as a fiscal and regulation tool of the Russian Federation fiscal policy. In her research Musaeva examines the problems of the capacity of Personal Income Tax as a fiscal and regulation tool of the Russian Federation fiscal policy in the modern period. Special attention is given to the need for the guarantees of social justice and economic efficiency in the process of taxation of physical entities. The researcher analyzes the experience of both industrially developed and fastest growing countries in calculation and collection of Personal Income Tax and compares their experience to taxation practices in the Russian Federation. The emphasis is made on the analysis of the factors that tighten the growth of Personal Income Tax revenues into the consolidated budget of the Russian Federation and the Republic of Dagestan. Based on the analysis of the structure of the Personal Income Tax base and the composition of actual taxpayers paying Personal Income Tax, the author of the article demonstrates that in many regions of the Russian Federation incomes that can't be attributed to wages or salaries usually avoid being taxed. The author examines opportunities for increasing revenues derived from taxes in the Russian Federation constituents (including the Republic of Dagestan) through improving the Personal Income Tax administration. To substantiate theoretical provisions and practical recommendations, the author has used the methods of abstraction, induction and deduction, economical statistical methods (observation, generalization, grouping, etc.) combined with the tools and principles of comparative and logical analysis as well as the integrated (system) approach. The scientific novelty of the research is caused by the fact that the author offers suggestions and recommendations, both theoretical and practical ones, aimed at fufilling fiscal and regulation capacity of Personal Income Tax and improving the role of Personal Income Tax as a tool for the implementation of the government social policy at the modern stage of the development of the Russian Federation. The main result of the research is the description of the problems and evaluation of the best ways to fulfil the capacity of Personal Income Tax as a fiscal and regulation instrument in the Russian Federation. In particular, the results of the research demonstrate that not all principles of economic and social efficiency are observed by the effective mechanism of calculating and collecting Personal Income Tax which hinders the development of human potential and the growth of citizen welfare. Thus, the author offers particular recommendations on how to improve the process of Personal Income Tax administration and to incurase the role of Personal Income Tax as a fiscal and regulation tool of the fiscal policy in the Russian Federation. The author also proves the need for applying progressive taxation to personal income. According to the author, this is the best way to fulfil the fiscal and social capacity of Personal Income Tax in the modern period. The author's contribution to the topic is that she emphasizes the need to differentiate between social and property-related Personal Income Tax deductions depending on the amount of Personal Income Tax and to take into account family circumstances when collecting income taxes because family circumstances are the factor that defines a taxpayer's ability to pay the tax. 

Ключевые слова: progression, flat tax scale, deductions, fiscal efficiency, tax principles, capacity, social justice, Personal Income Tax, tax-free allowance, improvement

Библиография:
A New Era of Responsibility / Renewing America s Promise. Office of Management and Budget. 2009.134 p. URL: http://www.gpoaccess.gov/usbudget/fu10/pdf/fu10-newera.pdf.
Aliev B.Kh., Musaeva Kh.M. Nalogovye sistemy zarubezhnykh stran.-M.: Yuniti – Dana, 2013.-s.70.-120.
Beskorovaynaya N.S. Problemy nalogooblozheniya dokhodov fizicheskikh lits v Rossiyskoy Federatsii i puti ikh resheniya // Finansy i kredit. – 2012.-№ 12. –s.34.-40.
Musaeva Kh.M. Formirovanie i razvitie nalogovogo federalizma v RF: problemy i perspektivy // Nalogi i nalogooblozhenie. – 2012. – № 4. – s. 84-92.
Musaeva Kh.M. Formirovanie mekhanizma nalogovogo regulirovaniya perekhodnoy ekonomiki: Dissertatsiya kand. ekon. nauk.-Makhachkala, 1999.-s. 24.-40.
Nalogi i nalogooblozhenie. Palitra sovremennykh problem. Monografiya dlya magistrantov, obuchayushchikhsya po programmam napravleniya «Finansy i kredit»./ Pod redaktsiey I.A. Mayburova, Yu.B. Ivanova.-Ser. Magister. –M.: Yuniti – Dana. 2014 – 375s.
Panskov V.G. Nalogovyy kontrol': problemy reshayutsya, voprosy ostayutsya // Mezhdunarodnyy bukhgalterskiy uchet. 2012-№16.-s.45-50.
Smit A. Issledovanie o prirode i prichine bogatstva narodov. V 2-kh t.-M.-L.: Sotsekgiz, 1935.-T. 2.-c.341.
Stiglits Dzh. Krutoe pike: Amerika i novyy ekonomicheskiy poryadok posle global'nogo krizisa.-M.: Eksmo. 2011.-s. 296-297.
Shiller R. Bogatye ni pri chem, vse delo v nalogakh. URL: http: // www.forexpf.ru/new/2012/03/25aasrbogatye-ne-pri-chem-delo-v-nalogakh.html
Federal'naya Nalogovaya Sluzhba.[Ofits.sayt]-http:// www.nalog.ru.
A. V. Gerasimov Problemy effektivnogo ispol'zovaniya
chelovecheskogo potentsiala
v sovremennykh usloviyakh // Politika i Obshchestvo. - 2011. - 11. - C. 58 - 63.

References (transliteration):
A New Era of Responsibility / Renewing America s Promise. Office of Management and Budget. 2009.134 p. URL: http://www.gpoaccess.gov/usbudget/fu10/pdf/fu10-newera.pdf.
Aliev B.Kh., Musaeva Kh.M. Nalogovye sistemy zarubezhnykh stran.-M.: Yuniti – Dana, 2013.-s.70.-120.
Beskorovaynaya N.S. Problemy nalogooblozheniya dokhodov fizicheskikh lits v Rossiyskoy Federatsii i puti ikh resheniya // Finansy i kredit. – 2012.-№ 12. –s.34.-40.
Musaeva Kh.M. Formirovanie i razvitie nalogovogo federalizma v RF: problemy i perspektivy // Nalogi i nalogooblozhenie. – 2012. – № 4. – s. 84-92.
Musaeva Kh.M. Formirovanie mekhanizma nalogovogo regulirovaniya perekhodnoy ekonomiki: Dissertatsiya kand. ekon. nauk.-Makhachkala, 1999.-s. 24.-40.
Nalogi i nalogooblozhenie. Palitra sovremennykh problem. Monografiya dlya magistrantov, obuchayushchikhsya po programmam napravleniya «Finansy i kredit»./ Pod redaktsiey I.A. Mayburova, Yu.B. Ivanova.-Ser. Magister. –M.: Yuniti – Dana. 2014 – 375s.
Panskov V.G. Nalogovyy kontrol': problemy reshayutsya, voprosy ostayutsya // Mezhdunarodnyy bukhgalterskiy uchet. 2012-№16.-s.45-50.
Smit A. Issledovanie o prirode i prichine bogatstva narodov. V 2-kh t.-M.-L.: Sotsekgiz, 1935.-T. 2.-c.341.
Stiglits Dzh. Krutoe pike: Amerika i novyy ekonomicheskiy poryadok posle global'nogo krizisa.-M.: Eksmo. 2011.-s. 296-297.
Shiller R. Bogatye ni pri chem, vse delo v nalogakh. URL: http: // www.forexpf.ru/new/2012/03/25aasrbogatye-ne-pri-chem-delo-v-nalogakh.html
Federal'naya Nalogovaya Sluzhba.[Ofits.sayt]-http:// www.nalog.ru.
A. V. Gerasimov Problemy effektivnogo ispol'zovaniya
chelovecheskogo potentsiala
v sovremennykh usloviyakh // Politika i Obshchestvo. - 2011. - 11. - C. 58 - 63.

Аннотация: The object of the present research article is the taxation system of the Russian Federation. The subject of the research is the processes of income taxation of physical entities through the institution of tax agents. The researcher examines such aspects of the theme as the classification of the processes of personal income taxation of physical entities through the institution of tax agents depending on the type of a 'process owner' as well as describes the main directions for improving the processes of personal income taxation of physical entities such as the decomposition of the processes based on the given classification and improvement of descriptions of the processes of personal income taxation. The researcher offers his own classification of the processes of income taxation of physical entities through the institution of tax agents depending on various classification groupings. He also describes the processes and subprocesses that relate to personal income taxation. The main conclusion is that modeling of a company's activity should start with the preparation of a TOP-diagram and decomposition diagrams according to the international standard IDEFO or any other similar guidelines. Modeling of business processes of the lower level should be performed basedon the guidlines on the role modeling of activity of individual employees or a group of empoloyees. 

Ключевые слова: classification, tax authority, tax administration, modeling, business processes, functions, tax agent, personal income tax, process owner, taxpayer

Библиография:
Nalogovyy kodeks Rossiyskoy Federatsii.
Prikaz FNS Rossii ot 15.01.2015 g. № MMV-7-12/6@ "Ob utverzhdenii Perechnya tekhnologicheskikh protsessov FNS Rossii i ikh vladel'tsev, a takzhe poryadka vedeniya Perechnya tekhnologicheskikh protsessov FNS Rossii i Reglamenta razrabotki pasportov funktsiy i vedeniya reestra pasportov funktsiy".
Pis'mo Minfina Rossii ot 21.01.2010 g. № 030408/46 “O poryadke ucheta dokhodov i naloga na dokhody fizicheskikh lits“.
GOST ISO 9000-2011.
Repin V.V. Biznes-protsessy. Modelirovanie, vnedrenie, upravlenie M.: Mann, Ivanov i Ferber, 2013. – 512 s.
Larman, Kreg. Primenenie UML 2.0 i shablonov proektirovaniya. Prakticheskoe rukovodstvo.
3-e izdanie.: Per. s angl.– M.: OOO “I.D. Vil'yams”, 2013. – 736 s.: il. – Paral. tit. angl.
Sheregov N.A.. Polushin A.A. Opisanie sostava funktsiy nalogovykh agentov NDFL i nalogovykh organov v tselyakh modelirovaniya deyatel'nosti. Gosudarstvennoe regulirovanie ekonomiki. Regional'nyy aspekt. Materialy Shestoy Mezhdunarodnoy nauchno-prakticheskoy konferentsii: V 2 t. Tom 1. – Nizhniy Novgorod: Izd-vo NNGU im. N.I. Lobachevskogo, 2007.
Sheregov N.A., Polushin A.A. «O modelirovanii deyatel'nosti sub'ekta predprinimatel'stva kak nalogovogo agenta NDFL». Nalogovaya sistema Rossii: stanovlenie, razvitie, puti sovershenstvovaniya. Tezisy dokladov nauchno-prakticheskoy konferentsii. – Nizhniy Novgorod: Tsentr podgotovki personala FNS Rossii, 2010. – 193 s.
Polushin A.A., Sheregov N. A. «O modelirovanii protsessov podokhodnogo nalogooblozheniya fizicheskikh lits» Aktual'nye problemy upravleniya: Sbornik nauchnykh statey. Elektronnoe izdanie / red. kol. – S.N. Yashin, Yu.S. Shiryaeva. – N. Novgorod: NNGU im. N.I. Lobachevskogo, 2015. – 363. s. 226-231.

References (transliteration):
Nalogovyy kodeks Rossiyskoy Federatsii.
Prikaz FNS Rossii ot 15.01.2015 g. № MMV-7-12/6@ "Ob utverzhdenii Perechnya tekhnologicheskikh protsessov FNS Rossii i ikh vladel'tsev, a takzhe poryadka vedeniya Perechnya tekhnologicheskikh protsessov FNS Rossii i Reglamenta razrabotki pasportov funktsiy i vedeniya reestra pasportov funktsiy".
Pis'mo Minfina Rossii ot 21.01.2010 g. № 030408/46 “O poryadke ucheta dokhodov i naloga na dokhody fizicheskikh lits“.
GOST ISO 9000-2011.
Repin V.V. Biznes-protsessy. Modelirovanie, vnedrenie, upravlenie M.: Mann, Ivanov i Ferber, 2013. – 512 s.
Larman, Kreg. Primenenie UML 2.0 i shablonov proektirovaniya. Prakticheskoe rukovodstvo.
3-e izdanie.: Per. s angl.– M.: OOO “I.D. Vil'yams”, 2013. – 736 s.: il. – Paral. tit. angl.
Sheregov N.A.. Polushin A.A. Opisanie sostava funktsiy nalogovykh agentov NDFL i nalogovykh organov v tselyakh modelirovaniya deyatel'nosti. Gosudarstvennoe regulirovanie ekonomiki. Regional'nyy aspekt. Materialy Shestoy Mezhdunarodnoy nauchno-prakticheskoy konferentsii: V 2 t. Tom 1. – Nizhniy Novgorod: Izd-vo NNGU im. N.I. Lobachevskogo, 2007.
Sheregov N.A., Polushin A.A. «O modelirovanii deyatel'nosti sub'ekta predprinimatel'stva kak nalogovogo agenta NDFL». Nalogovaya sistema Rossii: stanovlenie, razvitie, puti sovershenstvovaniya. Tezisy dokladov nauchno-prakticheskoy konferentsii. – Nizhniy Novgorod: Tsentr podgotovki personala FNS Rossii, 2010. – 193 s.
Polushin A.A., Sheregov N. A. «O modelirovanii protsessov podokhodnogo nalogooblozheniya fizicheskikh lits» Aktual'nye problemy upravleniya: Sbornik nauchnykh statey. Elektronnoe izdanie / red. kol. – S.N. Yashin, Yu.S. Shiryaeva. – N. Novgorod: NNGU im. N.I. Lobachevskogo, 2015. – 363. s. 226-231.

Аннотация: The optimization of tax expenditures and the balance of interests of all participants of tax relations in the presence of the economic crisis become the object of close attention of the government. A significant share of the financial outflow consists of obligatory payments to the budgetary and extrabudgetary funds payable from revenues of individuals working at an organization. Reduction of tax expenditures attributable to salary funds would increase the efficiency of the organization. Finding a reasonable compromise between the regulatory authority and the taxpayer, i.e. policyholder has become one of the main criteria of the process of tax planning. Elements of personal income tax determine the value of the tax base and payment to be paid including tax rates clearly presented in a tabular form and the current tax deduction system developed in a form of a schema. In addition, the researcher identifies the essential aspects of planning and offers legitimate methods to minimize tax expenses attributable to the income of employees at an organization. The analyzed data are of interest primarily for practitioners in the financial service of business entities with employees as well as for students of economic specialties as a supplement to courses in taxation.

Ключевые слова: non-taxable income, tax deduction, criteria for tax planning, tax expenditures, income personnel, obligatory insurance payments, tax planning, optimization method, tax risks, tax burden

Библиография:
Antonova E.V. Vybor metodiki opredeleniya nalogovoy nagruzki i nalogovoe planirovanie na predpriyatii // Nalogi i nalogooblozhenie.-2013.-8.-C. 615-625. DOI: 10.7256/1812-8688.2013.8.8048.
Koroleva N.Yu., Frolova I.V. Problemy organizatsii razdel'nogo ucheta v tselyakh nalogooblozheniya i pri sovmeshchenii nalogovykh rezhimov.-Terra Economicus. 2013. T. № 4-2. S. 118-122.
Federal'nyy zakon «Ob osnovakh obyazatel'nogo sotsial'nogo strakhovaniya» ot 16.07.1999 № 165-FZ (v red. 01.12.2014g. № 407-FZ).
Federal'nyy zakon «Ob obyazatel'nom sotsial'nom strakhovanii na sluchay vremennoy netrudosposobnosti i v svyazi s materinstvom» ot 29.12.2006 № 255-FZ (v red. 31.12.2014g. № 495-FZ).
Pogorelova T.G. Otrazhenie raschetov po sotsial'nym strakhovym vznosam v bukhgalterskom uchete i otchetnosti. // Sbornik nauchnykh statey V Mezhdunarodnoy nauchno-prakticheskoy konferentsii g. Sochi 5-7 dekabrya 2014 goda.
Nalogovyy kodeks RF chast' 2 ot 05.08.2000 № 117-FZ.
Trudovoy kodeks RF ot 30.12.2001 № 197-FZ.
Federal'nyy zakon «O strakhovykh vznosakh v Pensionnyy fond Rossiyskoy Federatsii, Fond sotsial'nogo strakhovaniya Rossiyskoy Federatsii, Federal'nyy fond obyazatel'nogo meditsinskogo strakhovaniya» ot 24.07.2009 № 212-FZ (v red. 29.12.2014g. № 468-FZ).
Pogorelova T.G., Masurenko A.P. Obyazatel'noe pensionnoe i meditsinskoe strakhovanie v usloviyakh reformirovaniya pensionnoy sistemy. // Materialy III vserossiyskoy nauchno-prakticheskoy konferentsii «Problemy i perspektivy razvitiya sovremennoy nauki: sotsial'no-ekonomicheskie, estestvenno-nauchnye issledovaniya i tekhnicheskiy progress» 23.02.2015, g. Rostov na Donu.
O vnesenii izmeneniy v prikaz FNS Rossii ot 30.05.2007 N MM-3-06/333@ "Ob utverzhdenii Kontseptsii sistemy planirovaniya vyezdnykh nalogovykh proverok" Prikaz FNS Rossii ot 10 maya 2012 goda № MMV-7-2/297@
Pogorelova T.G. Osobennosti ucheta i otchetnosti raschetov s fondom sotsial'nogo strakhovaniya. // Ekonomicheskaya politika khozyaystvennogo rosta. – 2014.-№4, tom 2.

References (transliteration):
Antonova E.V. Vybor metodiki opredeleniya nalogovoy nagruzki i nalogovoe planirovanie na predpriyatii // Nalogi i nalogooblozhenie.-2013.-8.-C. 615-625. DOI: 10.7256/1812-8688.2013.8.8048.
Koroleva N.Yu., Frolova I.V. Problemy organizatsii razdel'nogo ucheta v tselyakh nalogooblozheniya i pri sovmeshchenii nalogovykh rezhimov.-Terra Economicus. 2013. T. № 4-2. S. 118-122.
Federal'nyy zakon «Ob osnovakh obyazatel'nogo sotsial'nogo strakhovaniya» ot 16.07.1999 № 165-FZ (v red. 01.12.2014g. № 407-FZ).
Federal'nyy zakon «Ob obyazatel'nom sotsial'nom strakhovanii na sluchay vremennoy netrudosposobnosti i v svyazi s materinstvom» ot 29.12.2006 № 255-FZ (v red. 31.12.2014g. № 495-FZ).
Pogorelova T.G. Otrazhenie raschetov po sotsial'nym strakhovym vznosam v bukhgalterskom uchete i otchetnosti. // Sbornik nauchnykh statey V Mezhdunarodnoy nauchno-prakticheskoy konferentsii g. Sochi 5-7 dekabrya 2014 goda.
Nalogovyy kodeks RF chast' 2 ot 05.08.2000 № 117-FZ.
Trudovoy kodeks RF ot 30.12.2001 № 197-FZ.
Federal'nyy zakon «O strakhovykh vznosakh v Pensionnyy fond Rossiyskoy Federatsii, Fond sotsial'nogo strakhovaniya Rossiyskoy Federatsii, Federal'nyy fond obyazatel'nogo meditsinskogo strakhovaniya» ot 24.07.2009 № 212-FZ (v red. 29.12.2014g. № 468-FZ).
Pogorelova T.G., Masurenko A.P. Obyazatel'noe pensionnoe i meditsinskoe strakhovanie v usloviyakh reformirovaniya pensionnoy sistemy. // Materialy III vserossiyskoy nauchno-prakticheskoy konferentsii «Problemy i perspektivy razvitiya sovremennoy nauki: sotsial'no-ekonomicheskie, estestvenno-nauchnye issledovaniya i tekhnicheskiy progress» 23.02.2015, g. Rostov na Donu.
O vnesenii izmeneniy v prikaz FNS Rossii ot 30.05.2007 N MM-3-06/333@ "Ob utverzhdenii Kontseptsii sistemy planirovaniya vyezdnykh nalogovykh proverok" Prikaz FNS Rossii ot 10 maya 2012 goda № MMV-7-2/297@
Pogorelova T.G. Osobennosti ucheta i otchetnosti raschetov s fondom sotsial'nogo strakhovaniya. // Ekonomicheskaya politika khozyaystvennogo rosta. – 2014.-№4, tom 2.

Аннотация: The subject of the study is social and economic relations that have to do with taxation of individuals’ incomes. The article examines the scale of taxation of individuals’ incomes currently applied in Russia. The author gives a detailed analysis of the world’s experience in this issue through the examples of Austria, Germany and Luxemburg, of several peculiarities of the historic development of this sphere and of opinions of several economists, politicians and other experts. He also gives scientific substantiation of the suggested scale of taxation of individuals’ incomes. The author attaches special attention to the role of personal income tax in forming the income basis of regional budgets in the context of remaining risks of their poor balancing. The methodological basis of the author’s study are both general scientific methods (analysis, comparison, measurement) and special ones (economic, mathematical and statistic). The main conclusions of the study are as follows. More than 1/8of employees in Russia (12.8%) receive wages or salaries lower than 9,000 rubles (which approximately equals $ 176.5) per month, and it would be socially unjust to impose any incomes on them. For this purpose, amendments should be introduced in § 1 of Article 224 of the Revenue Code of the Russian Federation, in order to free this group of population from any taxations (through introducing a zero rate of interest for them). For individuals with wages or salaries not larger than 17,000 rubles (appr.$ 333) per month, a 10% incentive rate should be introduced. The novelty of the author’s approach is the suggestion of a scale of taxation of individuals that is based not only on the fiscal function, but on principles of social justice as well. The practical significance of the results of the study is the possibility for experts of governmental institutions to use them in making concrete decisions on modernization of social and economic processes, as well as for lecturers and students of secondary and higher educational institutions to use them in their academic activities.  

Ключевые слова: tax policy, budget revenues, social justice, individuals' incomes, personal income tax, taxation of individuals, tax system, tax rates, progressive taxation, tax revenues

Библиография:
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 31.07.1998 N 146-FZ (red. ot 29.12.2014). Dostup iz elektronno-spravochnoy sistemy «Konsul'tant plyus».
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05.08.2000 N 117-FZ (red. ot 29.12.2014). Dostup iz elektronno-spravochnoy sistemy «Konsul'tant plyus».
Finansovoe pravo Rossii: Uchebnik / Yu.A. Krokhina.-5-e izd., pererab. i dop.-M.: Norma: NITs INFRA-M, 2015.-624 s.
Nalogi i nalogooblozhenie: Uchebnoe posobie / V.R. Zakhar'in.-2-e izd., pererab. i dop.-M.: ID FORUM: NITs INFRA-M, 2014.-320 s.
Balynin I. Reytingovaya otsenka sub'ektov Rossiyskoy Federatsii po urovnyu riska nesbalansirovannosti regional'nykh byudzhetov (na osnove razrabotannoy modeli) // RISK: Resursy, informatsiya, snabzhenie, konkurentsiya. 2014. № 3. S. 104-109
Bazhenov A.A., Nikerova T.A. NDFL kak instrument povysheniya kachestva chelovecheskogo kapitala regiona // Nalogi i nalogooblozhenie. 2013. № 12. S. 885-896.
Grinberg R. Ekonomika sovremennoy Rossii: sostoyanie, vyzovy, perspektivy // Problemy teorii i praktiki upravleniya. 2014. № 11. S. 13-24.
Izotova O.I. Nalog na dokhody fizicheskikh lits kak instrument realizatsii sotsial'noy politiki gosudarstva // Ekonomika. Nalogi. Pravo. 2014. № 2. S. 119-122.
Klimova M. NDFL: izmenilis' nalogovye vychety // Nalogovyy vestnik, № 12, 2011, S.22-26.
Kostyleva L.V. Nalogooblozhenie kak mekhanizm regulirovaniya neravenstva naseleniya. // Ekonomicheskie i sotsial'nye peremeny: fakty, tendentsii, prognoz, 2011, № 3(15).
Sukhanova E.V. Nalogooblozhenie dokhodov fizicheskikh lits v Rossii i Yaponii: sravnitel'nyy analiz // Nauchno-metodicheskiy elektronnyy zhurnal "Kontsept". 2014. № 1. S. 46-50.
Tarif applicable aux personnes physiques (impôt sur le revenu). – [Elektronnyy resurs].-Rezhim dostupa: http://www.impotsdirects.public.lu/az/t/tarif_pers/index.html
Bagaryakov A.V. Zabrat' u bogatykh – otdat' bednym. – [Elektronnyy resurs].-Rezhim dostupa: http://kprf.ru/dep/78088.html?print .
Zakon o podokhodnom naloge v Avstrii. – [Elektronnyy resurs].-http://www.jusline.at/33_Steuersaetze_und_Steuerabsetzbetraege_EStG.html
Zanyatost' i bezrabotitsa.– [Elektronnyy resurs].-Rezhim dostupa: http://www.gks.ru/bgd/regl/b12_01/IssWWW.exe/Stg/d01/3-2.htm.
Informatsiya ob ispolnenii byudzhetov. – [Elektronnyy resurs].-Rezhim dostupa http://www.roskazna.ru/
Kakie nalogi platyat v Germanii. – [Elektronnyy resurs].-Rezhim dostupa: http://www.otchetsdan.ru/news/kakie-nalogi-platyat-v-germanii
Federal'naya nalogovaya sluzhba. – [Elektronnyy resurs].-Rezhim dostupa: http://nalog.ru.
Federal'naya sluzhba gosudarstvennoy statistiki. – [Elektronnyy resurs].-Rezhim dostupa: http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru/.
Tsentral'nyy Bank Rossiyskoy Federatsii. – [Elektronnyy resurs].-Rezhim dostupa: http://cbr.ru.
Shuvalov: Progressivnuyu shkalu NDFL mozhno vvesti s 2018 g.-[Elektronnyy resurs]. – Rezhim dostupa: http://www.vedomosti.ru/politics/news/2013/06/20/shuvalov_progressivnuyu_shkalu_ndfl_mozhno_vvesti_s_2018_g
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

References (transliteration):
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 31.07.1998 N 146-FZ (red. ot 29.12.2014). Dostup iz elektronno-spravochnoy sistemy «Konsul'tant plyus».
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05.08.2000 N 117-FZ (red. ot 29.12.2014). Dostup iz elektronno-spravochnoy sistemy «Konsul'tant plyus».
Finansovoe pravo Rossii: Uchebnik / Yu.A. Krokhina.-5-e izd., pererab. i dop.-M.: Norma: NITs INFRA-M, 2015.-624 s.
Nalogi i nalogooblozhenie: Uchebnoe posobie / V.R. Zakhar'in.-2-e izd., pererab. i dop.-M.: ID FORUM: NITs INFRA-M, 2014.-320 s.
Balynin I. Reytingovaya otsenka sub'ektov Rossiyskoy Federatsii po urovnyu riska nesbalansirovannosti regional'nykh byudzhetov (na osnove razrabotannoy modeli) // RISK: Resursy, informatsiya, snabzhenie, konkurentsiya. 2014. № 3. S. 104-109
Bazhenov A.A., Nikerova T.A. NDFL kak instrument povysheniya kachestva chelovecheskogo kapitala regiona // Nalogi i nalogooblozhenie. 2013. № 12. S. 885-896.
Grinberg R. Ekonomika sovremennoy Rossii: sostoyanie, vyzovy, perspektivy // Problemy teorii i praktiki upravleniya. 2014. № 11. S. 13-24.
Izotova O.I. Nalog na dokhody fizicheskikh lits kak instrument realizatsii sotsial'noy politiki gosudarstva // Ekonomika. Nalogi. Pravo. 2014. № 2. S. 119-122.
Klimova M. NDFL: izmenilis' nalogovye vychety // Nalogovyy vestnik, № 12, 2011, S.22-26.
Kostyleva L.V. Nalogooblozhenie kak mekhanizm regulirovaniya neravenstva naseleniya. // Ekonomicheskie i sotsial'nye peremeny: fakty, tendentsii, prognoz, 2011, № 3(15).
Sukhanova E.V. Nalogooblozhenie dokhodov fizicheskikh lits v Rossii i Yaponii: sravnitel'nyy analiz // Nauchno-metodicheskiy elektronnyy zhurnal "Kontsept". 2014. № 1. S. 46-50.
Tarif applicable aux personnes physiques (impôt sur le revenu). – [Elektronnyy resurs].-Rezhim dostupa: http://www.impotsdirects.public.lu/az/t/tarif_pers/index.html
Bagaryakov A.V. Zabrat' u bogatykh – otdat' bednym. – [Elektronnyy resurs].-Rezhim dostupa: http://kprf.ru/dep/78088.html?print .
Zakon o podokhodnom naloge v Avstrii. – [Elektronnyy resurs].-http://www.jusline.at/33_Steuersaetze_und_Steuerabsetzbetraege_EStG.html
Zanyatost' i bezrabotitsa.– [Elektronnyy resurs].-Rezhim dostupa: http://www.gks.ru/bgd/regl/b12_01/IssWWW.exe/Stg/d01/3-2.htm.
Informatsiya ob ispolnenii byudzhetov. – [Elektronnyy resurs].-Rezhim dostupa http://www.roskazna.ru/
Kakie nalogi platyat v Germanii. – [Elektronnyy resurs].-Rezhim dostupa: http://www.otchetsdan.ru/news/kakie-nalogi-platyat-v-germanii
Federal'naya nalogovaya sluzhba. – [Elektronnyy resurs].-Rezhim dostupa: http://nalog.ru.
Federal'naya sluzhba gosudarstvennoy statistiki. – [Elektronnyy resurs].-Rezhim dostupa: http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat/ru/.
Tsentral'nyy Bank Rossiyskoy Federatsii. – [Elektronnyy resurs].-Rezhim dostupa: http://cbr.ru.
Shuvalov: Progressivnuyu shkalu NDFL mozhno vvesti s 2018 g.-[Elektronnyy resurs]. – Rezhim dostupa: http://www.vedomosti.ru/politics/news/2013/06/20/shuvalov_progressivnuyu_shkalu_ndfl_mozhno_vvesti_s_2018_g
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

Аннотация: The article views the prospects of introduction of taxation of real estate of individuals, which is an acute problem in today’s Russia. The authors analyze actual changes in taxation of individuals’ real estate that came into force since January 1, 2015, the current methods of valuation of an individual’s property, their advantages and disadvantages and the influence of this tax on all the strata of population. The article provides a comparative characteristic of inventory and cadastral valuation of items of real estate and a detailed analysis of problems that authorities and tax payers may face in connection with taxation. The authors analyze the experience of real estate property taxation in several countries outside Russia. The authors come to the conclusion of reasonability of using cadastral valuation of items of real estate and provide a number of recommendations for perfecting and further development of tax on estate property of individuals, with allowances made for the prospect of introduction of integrated tax on individuals’ estate property not later than in 2010.

Ключевые слова: tax concession, item of real estate, market value, cadastral value, assessed value, land tax, real estate tax, property tax, tax credit, tax burden

Библиография:
Zakon RF "O nalogakh na imushchestvo fizicheskikh lits" ot 09.12.1991 N 2003-1.
Instruktsiya po primeneniyu zakona Rossiyskoy Federatsii "O nalogakh na imushchestvo fizicheskikh lits» N 54 ot 2 noyabrya 1999 g.
Osnovnye napravleniya nalogovoy politiki na 2015 god i na planovyy period 2016 i 2017 godov.
Federal'nyy zakon ot 4 oktyabrya 2014 g. N 284-FZ "O vnesenii izmeneniy v stat'i 12 i 85 chasti pervoy i chast' vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i priznanii utrativshim silu Zakona Rossiyskoy Federatsii "O nalogakh na imushchestvo fizicheskikh lits".
Petrova Yu. Pochemu zaderzhivaetsya vvedenie edinogo naloga na nedvizhimost'? [Elektronnyy resurs] // URL: http://www.realestate.ru/events/344/ (data obrashcheniya: 15.12.2014)
P'yanova M.V., Sarkisyan A.G. Nalogooblozhenie predmetov roskoshi: realii i perspektivy// Nalogi i nalogooblozhenie.-№5 (119). – 2014.
RBK nedvizhimost'. Novyy nalog na zhil'e: skol'ko pridetsya platit'. [Elektronnyy resurs] // URL: http://realty.rbc.ru/articles/06/10/2014/562949992561258.shtml (data obrashcheniya: 22.12.2014)
RIA Novosti. Sovfed odobril popravki o naloge na nedvizhimost' fizlits. [Elektronnyy resurs] // URL: http://riarealty.ru/news/20141001/403640857.html (data obrashcheniya: 15.10.2014)
Federal'naya Nalogovaya Sluzhba. Nalogovaya analitika. Struktura postupleniy osnovnykh administriruemykh dokhodov po urovnyam byudzheta RF za yanvar'-iyul' 2014 goda. [Elektronnyy resurs] // URL: http://analytic.nalog.ru/portal/index.ru-RU.htm (data obrashcheniya: 20.11.2014)
Knightfrank.ru. Nalog na nedvizhimost': kak vvedenie novogo naloga povliyaet na raskhody vladel'tsev nedvizhimosti i dokhody munitsipalitetov. [Elektronnyy resurs] // URL: http://www.knightfrank.ru/research/issue1501/ (data obrashcheniya: 17.12.2014)
Z. U. Bestaeva Nalog na imushchestvo fizicheskikh lits:
aktual'nye problemy i perspektivy razvitiya // Nalogi i nalogooblozhenie. - 2012. - 6. - C. 26 - 32.
Kirina L.S. Otsenka napravleniy sovershenstvovaniya nalogovoy politiki v Rossiyskoy Federatsii // Nalogi i nalogooblozhenie. - 2014. - 5. - C. 476 - 489. DOI: 10.7256/1812-8688.2014.5.11098.
Tadtaeva V.V. Preimushchestva i nedostatki planiruemogo naloga na nedvizhimost' // Finansy i upravlenie. - 2013. - 2. - C. 45 - 50. DOI: 10.7256/2409-7802.2013.2.742. URL: http://www.e-notabene.ru/flc/article_742.html
Bestaeva Z.U., Payzulaev I.R. Formirovanie sistemy nalogooblozheniya fizicheskikh lits v Rossii. // Nalogi i nalogooblozhenie. - 2014. - 1. - C. 57 - 66. DOI: 10.7256/1812-8688.2014.1.10821.

References (transliteration):
Zakon RF "O nalogakh na imushchestvo fizicheskikh lits" ot 09.12.1991 N 2003-1.
Instruktsiya po primeneniyu zakona Rossiyskoy Federatsii "O nalogakh na imushchestvo fizicheskikh lits» N 54 ot 2 noyabrya 1999 g.
Osnovnye napravleniya nalogovoy politiki na 2015 god i na planovyy period 2016 i 2017 godov.
Federal'nyy zakon ot 4 oktyabrya 2014 g. N 284-FZ "O vnesenii izmeneniy v stat'i 12 i 85 chasti pervoy i chast' vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i priznanii utrativshim silu Zakona Rossiyskoy Federatsii "O nalogakh na imushchestvo fizicheskikh lits".
Petrova Yu. Pochemu zaderzhivaetsya vvedenie edinogo naloga na nedvizhimost'? [Elektronnyy resurs] // URL: http://www.realestate.ru/events/344/ (data obrashcheniya: 15.12.2014)
P'yanova M.V., Sarkisyan A.G. Nalogooblozhenie predmetov roskoshi: realii i perspektivy// Nalogi i nalogooblozhenie.-№5 (119). – 2014.
RBK nedvizhimost'. Novyy nalog na zhil'e: skol'ko pridetsya platit'. [Elektronnyy resurs] // URL: http://realty.rbc.ru/articles/06/10/2014/562949992561258.shtml (data obrashcheniya: 22.12.2014)
RIA Novosti. Sovfed odobril popravki o naloge na nedvizhimost' fizlits. [Elektronnyy resurs] // URL: http://riarealty.ru/news/20141001/403640857.html (data obrashcheniya: 15.10.2014)
Federal'naya Nalogovaya Sluzhba. Nalogovaya analitika. Struktura postupleniy osnovnykh administriruemykh dokhodov po urovnyam byudzheta RF za yanvar'-iyul' 2014 goda. [Elektronnyy resurs] // URL: http://analytic.nalog.ru/portal/index.ru-RU.htm (data obrashcheniya: 20.11.2014)
Knightfrank.ru. Nalog na nedvizhimost': kak vvedenie novogo naloga povliyaet na raskhody vladel'tsev nedvizhimosti i dokhody munitsipalitetov. [Elektronnyy resurs] // URL: http://www.knightfrank.ru/research/issue1501/ (data obrashcheniya: 17.12.2014)
Z. U. Bestaeva Nalog na imushchestvo fizicheskikh lits:
aktual'nye problemy i perspektivy razvitiya // Nalogi i nalogooblozhenie. - 2012. - 6. - C. 26 - 32.
Kirina L.S. Otsenka napravleniy sovershenstvovaniya nalogovoy politiki v Rossiyskoy Federatsii // Nalogi i nalogooblozhenie. - 2014. - 5. - C. 476 - 489. DOI: 10.7256/1812-8688.2014.5.11098.
Tadtaeva V.V. Preimushchestva i nedostatki planiruemogo naloga na nedvizhimost' // Finansy i upravlenie. - 2013. - 2. - C. 45 - 50. DOI: 10.7256/2409-7802.2013.2.742. URL: http://www.e-notabene.ru/flc/article_742.html
Bestaeva Z.U., Payzulaev I.R. Formirovanie sistemy nalogooblozheniya fizicheskikh lits v Rossii. // Nalogi i nalogooblozhenie. - 2014. - 1. - C. 57 - 66. DOI: 10.7256/1812-8688.2014.1.10821.

Аннотация: The question about introduction of luxury tax has being discussed in Russia since 2004. The need for taxation of luxury items is explained by the growing social stratification in the country. The world practice of taxation shows that the most effective achievement of social justice is promoted by taxation of the income and property of citizens. Meanwhile, the current Russian Federation system of taxation of physical entities practically doesn’t include taxation of luxury items and has no essential impact on the tax burden of wealthy citizens. Authors of the present research article describe the system of taxation of the income and property of physical entities (personal income tax, transport tax and physical entity property tax) in terms of its development and for the purpose of revealing possibilities of strengthening their regulatory function. The analysis of the foreign experience in taxation of the ‘excess income’ allows to make the conclusion about possibility of applying this taxation in Russia. The analysis of statistical data emphasizes the need for a series of measures aimed at increasing the tax load of people with high income. According to the authors, introduction of a separate tax on luxury items in Russia isn’t advisable. Moreover, some measures that prove to be successful in foreign countries are, according to the authors, unacceptable in Russia, such as financial status tax and ‘lux’ goods tax. A better option would be to add particular legal rules regarding taxation of luxury items to the current tax legislation such as the establishment of the progressive scale of personal income tax rates, replacement of property tax of physical entities with real property tax and the change in principles of transport tax calculation.

Ключевые слова: taxation of luxury items, luxury tax, excess profits, social justice, taxation of physical entities, transport tax, property of physical entities, personal income tax, progressive scale of personal income tax, social stratification.

Контактная информация: Pianova Marina Vladimirovna, 125993, Russia, Moscow, Leningradsky prospect, d. 49.

Библиография:
Nalogovyy kodeks Rossiyskoy Federatsii
Zakon goroda Moskvy o transportnom naloge №33
Zakon RSFSR «O nalogakh na imushchestvo fizicheskikh lits» ot 9.12.91g. №2003-1.
Aguzarova F.S. Nalog na roskosh': sotsial'nyy aspekt//Nalogi i nalogooblozhenie. 2013. № 2. S. 96.
Kaz'min A.G. Nalogooblozhenie transportnykh sredstv na territorii Rossii, problemy i puti sovershenstvovaniya//Nalogi i nalogooblozhenie. 2013. № 1. S. 15.
Savina O.N. K voprosu o kriterii spravedlivosti sovremennoy sistemy podokhodnogo nalogooblozheniya//Voprosy teorii i praktiki nalogooblozheniya Sb. st. Vypusk 8. – Moskva «Tsifrovichok», 2010.
Nikitina E. Nalog na roskosh' ili kabala dlya srednego klassa // «Riskovik».-№5 // http://www.riskovik.com/journal/stat/n5/nalog-na-roskosh/
Analiticheskaya stat'ya BBC: «Nalog na roskosh': zapadnyy opyt dlya Rossii» // http://www.bbc.co.uk/russian/business/2012/02/120223_luxury_tax_west.shtml
www.gks.ru-Ofitsial'nyy sayt Federal'noy sluzhby gosudarstvennoy statistiki
www.nalog.ru – Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby.
A.G. Kaz'min Nalogooblozhenie transportnykh sredstv
na territorii Rossii, problemy i puti
sovershenstvovaniya // Nalogi i nalogooblozhenie. - 2013. - 1. - C. 15 - 32. DOI: 10.7256/1812-8688.2013.01.2.

References (transliteration):
Nalogovyy kodeks Rossiyskoy Federatsii
Zakon goroda Moskvy o transportnom naloge №33
Zakon RSFSR «O nalogakh na imushchestvo fizicheskikh lits» ot 9.12.91g. №2003-1.
Aguzarova F.S. Nalog na roskosh': sotsial'nyy aspekt//Nalogi i nalogooblozhenie. 2013. № 2. S. 96.
Kaz'min A.G. Nalogooblozhenie transportnykh sredstv na territorii Rossii, problemy i puti sovershenstvovaniya//Nalogi i nalogooblozhenie. 2013. № 1. S. 15.
Savina O.N. K voprosu o kriterii spravedlivosti sovremennoy sistemy podokhodnogo nalogooblozheniya//Voprosy teorii i praktiki nalogooblozheniya Sb. st. Vypusk 8. – Moskva «Tsifrovichok», 2010.
Nikitina E. Nalog na roskosh' ili kabala dlya srednego klassa // «Riskovik».-№5 // http://www.riskovik.com/journal/stat/n5/nalog-na-roskosh/
Analiticheskaya stat'ya BBC: «Nalog na roskosh': zapadnyy opyt dlya Rossii» // http://www.bbc.co.uk/russian/business/2012/02/120223_luxury_tax_west.shtml
www.gks.ru-Ofitsial'nyy sayt Federal'noy sluzhby gosudarstvennoy statistiki
www.nalog.ru – Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby.
A.G. Kaz'min Nalogooblozhenie transportnykh sredstv
na territorii Rossii, problemy i puti
sovershenstvovaniya // Nalogi i nalogooblozhenie. - 2013. - 1. - C. 15 - 32. DOI: 10.7256/1812-8688.2013.01.2.

Аннотация: Today’s tax science in Russia uses the following tax categories for evaluating the impact o taxes and taxation on the national economy, economy of an individual economic entity and their development: taxable capacity, tax burden, tax load, capacity, press, pressure and etc. Just like the majority of tax categories, the aforesaid categories can be described and understood quite differently by researchers. The results of the authors’ analysis of the essential tax categories used by different researchers for describing and evaluating the impact of taxes and levies on the economic status of entities demonstrate that there is no particular method that could have been used to evaluate the tax burden of the household sector. This has become the purpose and the subject matter of the present research article. In their research the authors used the structural and functional approach, analysis and synthesis methods, deduction and induction methods, comparative analysis, statistical and economic analysis and other research methods. The authors offer a multi-component method for evaluating gross and net tax burdens of the household sector in terms of taxation of profits, expenses and properties of households. This method allows to evaluate the effectiveness of the mechanism of tax regulation in general (absolute and relative tax burdens) as well as its components (tax burden of the income, property and indirect taxation of Russians). The method offered allows to estimate performance indicators of the current tax regulation in the household sector.

Ключевые слова: tax burden (load), household sector, absolute tax burden, relative tax burden, tax net burden, tax regulation, household tax burden, efficiency of tax regulation, taxation of households, social transfers.

Контактная информация: Dyakova Evgenia Borisovna, 400062, Russia, Volgorad, pr. Universitetsky100 aud. 2-18В

Библиография:
Aliev, B.Kh. Teoreticheskie osnovy nalogooblozheniya [Tekst]: ucheb. posobie dlya vuzov / B.Kh. Aliev, A.N. Abdulgalimov. – M.: YuNITI-DANA, 2008. – 159 s.
Balansy denezhnykh dokhodov i raskhodov naseleniya Rossiyskoy Federatsii za 2012 i za 2006gody, statisticheskim ezhegodnikam «Sotsial'no-ekonomicheskie pokazateli po regionam Rossiyskoy Federatsii» za 2012 i 2006 gody Rosstat. Dannye ofitsial'nogo sayta Federal'noy sluzhby gosudarstvennoy statistiki [Elektronnyy resurs]. URL. http://www.gks.ru/wps/wcm/connect/rosstat_main/rosstat (data obrashcheniya 30.10.2013).
Bartashevich, S.V. Nalogovoe bremya kak pravovaya kategoriya [Tekst] / S.V. Bartashevich // Nalogi i nalogooblozhenie. – 2010. – № 6. – S. 37–44.
Barulin, S.V. Nalogi i nalogooblozhenie [Tekst]: uchebnik / S.V. Barulin, O.S. Kirillova, T.V. Muravleva. – M.: Ekonomist', 2006. – 398 s.
Barulin, S.V. Teoriya i istoriya nalogooblozheniya [Tekst]: ucheb. posobie / S.V. Barulin, E.A. Ermakova, V.V. Stepanenko. – Saratov: Saratovskiy gosudarstvennyy sotsial'no-ekonomicheskiy universitet, 2005. –260 s.
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na predpriyatii // Nalogi i nalogooblozhenie. - 2013. - 8. - C. 615 - 625. DOI: 10.7256/1812-8688.2013.8.8048.
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v usloviyakh deystvuyushchego rossiyskogo
nalogovogo zakonodatel'stva i napravleniya
ee sovershenstvovaniya // Nalogi i nalogooblozhenie. - 2012. - 6. - C. 76 - 88.
Savina O.N. Otsenka effektivnosti nalogovykh l'got
v usloviyakh deystvuyushchego rossiyskogo
nalogovogo zakonodatel'stva
i napravleniya ee sovershenstvovaniya // Nalogi i nalogooblozhenie. - 2013. - 8. - C. 579 - 598. DOI: 10.7256/1812-8688.2013.8.6580.

Аннотация: The article is devoted to the formation and development of the system of taxation of physical entities in Russia. The authors of the article describe the very first attempts to introduce property taxes. The first taxes and levies (payable with both money and products) were paid solely by taxpayers, i.e. physical entities. Other economic entities joined in paying taxes only later. Today tax payments collected from physical entities are the part of financial and economic relations and create somewhat like a sub-system of taxation of physical entities. The author also views particular changes in the system of taxation of physical entities that came into force on January 1, 2014 as well as changes that are expected to be made soon for the purpose of improving the procedure for the income taxation. The system of taxation of physical entities involves the following taxes: personal income tax, individual property tax, inheritance or gift tax, land tax and transport tax. The system of taxation of physical entities of the Russian Federation needs to be further improved in accordance with the principles of justice, legal certainty and economy as formulated by Adam Smith so that it would not only contribute to budget revenues but also regulate the economic activity of citizens. The results of the research of the process of formation and development of taxation prove that taxes collected from physical entities play an important role in formation of the budget revenues and regulation of the economic activity of citizens.

Ключевые слова: podat’ (form of tax in old Russia), land description for tax purposes, personal income tax, cadastral value, land tax, transport tax, multiplying coefficient, consolidated budget, progressive taxation scale, tax return.

Контактная информация: Bestaeva Zarina Ushangievna, 125993, Russia, Moscow, Leningradsky prospect 49.

Библиография:
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References (transliteration):
Makevnina D.Yu., Filippova N. A. Zakonodatel'stvo o nalogovykh pravonarusheniyakh: nedostatki i napravleniya reformirovaniya // Nalogi i nalogooblozhenie.-2013.-8.-C. 561-565. DOI: 10.7256/1812-8688.2013.8.6824.
Arinin E.A. Teoreticheskie aspekty organizatsionno-pravovogo mekhanizma nalogooblozheniya v Rossiyskoy Federatsii. // NB: Finansovoe pravo i upravlenie.-2013.-4.-C. 1-29. URL: http://www.e-notabene.ru/flc/article_855.html/
E.V. Borovikova Spornye voprosy ischisleniya NDFL i arbitrazhnaya praktika ikh razresheniya // Nalogi i nalogooblozhenie.-2012.-7.-C. 51-58.
Zakonom RF ot 11 oktyabrya 1991g. № 1798-1 «O plate za zemlyu».
Krizis i nalogi / D.G. Chernik, Yu.D. Shmelev. – Moskva: Ekonomika, 2011.
Nalogooblozhenie organizatsiy i fizicheskikh lits / Pod red. T.E. Kosarevoy,-5l. izd., ispr. i dop. – SPb.:Izdatel'skiy dom «Biznes-pressa», 2006g.
Mill' Dzh. St. «Osnovy politicheskoy ekonomii i nekotorye aspekty ikh prilozheniya k sotsial'noy filosofii» (1848).
Dadashev A.Z. Nalogi i nalogooblozhenie v Rossiyskoy Federatsii: Uchebnoe posobie. – M.: Vuzovskiy uchebnik: INFRA-M, 2013.
Smirnov D.A. Problemy garmonizatsii sistemy imushchestvennogo nalogooblozheniya v Rossii: Monografiya. M-Moskva: Izdatel'stvo Bukhgalterskiy uchet.
Chkhutiashvili L.V. Perspektivy razvitiya sistemy nalogooblozheniya malogo predprinimatel'stva v usloviyakh rynka // NB: Finansovoe pravo i upravlenie.-2013.-№1.-C. 64-99. URL: http://www.e-notabene.ru/flc/article_528.html.
Kodan S.V. SISTEMA ZAKONODATEL'STVA V ROSSII: FORMIROVANIE, RAZVITIE, STANOVLENIE (IX – nachalo XX vv.) // NB: Problemy obshchestva i politiki.-2013.-№4.-C. 239-293. URL: http://www.e-notabene.ru/pr/article_436.html.
E. V. Nadtochiy O ponyatii nalogovoy kul'tury obshchestva // Nalogi i nalogooblozhenie.-2012.-№4.-C. 12-17. URL: http://www.nbpublish.com/go_to_article.php?id=18393.
Federal'nyy zakon ot 1 iyulya 2005 g. № 78-FZ «O priznanii utrativshimi silu nekotorykh zakonodatel'nykh aktov (polozheniy zakonodatel'nykh aktov) Rossiyskoy Federatsii i vnesenii izmeneniy v nekotorye zakonodatel'nye akty Rossiyskoy Federatsii v svyazi s otmenoy naloga s imushchestva, perekhodyashchego v poryadke nasledovaniya ili dareniya».
Nalogovyy kodeks Rossiyskoy Federatsii.
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Tregubova. Administrativnye zaprety i mekhanizmy zashchity prav nalogoplatel'shchikov – fizicheskikh lits // Administrativnoe i munitsipal'noe pravo, 2010-2.
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Lukashevskaya. Zakonnost' provedeniya vyezdnoy proverki v otnoshenii fizicheskikh lits//Nalogi i nalogooblozhenie, 2010-4.

Аннотация: This article concerns the problems of tax inequality in Russia both for organizations and for the physical persons. The author analyzes the characteristic features of definition of “luxury” and the order of its administration. The article proves that the novel tax shall not be applicable. Based upon her studies the author offers other means to burden “rich” persons. Introduction of a new tax may provoke the outflow of capital from Russia to the states not having similar taxes. Since the tax rate is considerable, large amount of income of rich people shall become “shadow income”. Also, it is necessary to wait till the property tax is introduced and analyze it. Introduction and practical application of property tax may lead to dismissal of the newly planned luxury tax.

Ключевые слова: taxes and taxation, tax, taxation, income, luxury, property, fairness, efficiency, proportionality, justice.

Контактная информация: Ezeeva, Irina Ruslanovna, 362040, Russia, Vladikavkaz, ul. Kirova, d. 37

Библиография:
1. Aguzarova F.S. Nalogi na roskosh': sotsial'nyy aspekt//Nalogi i nalogooblozhenie. – 2013.-№2. S.96-99.
2. Aguzarova L.A. Soderzhanie i sushchnostnaya spetsifika nalogovogo administrirovaniya//Izvestiya KBNTs RAN. – 2010. – №2. S.16.
3. Aguzarova F.S., Balaeva D.A. Rol' naloga na imushchestvo fizicheskikh lits v formirovanii byudzheta munitsipal'nogo obrazovaniya//Vestnik Severo-Osetinskogo gosudarstvennogo universiteta imeni Kosta Levanovicha Khetagurova. 2012. № 2. S. 385-389.
4. Tsokova V.A., Kabisova A.R., Khalin A.A. Metodologicheskie aspekty analiza sushchnosti nalogovoy sistemy na osnove sistemnogo podkhoda//Ekonomicheskie issledovaniya: nauchnyy internet-zhurnal [Elektronnyy resurs].-2013. – №1. – Mart. Rezhim dostupa: http://www.erce.ru/internet-magazine.
5. Aguzarova F.S. Chto dast vvedenie novogo naloga v Rossii//Finansy i kredit. 2013. № 18. S. 61-65.
6. Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii//NB: Finansovoe pravo i upravlenie. 2013. № 2. S. 24-44.
7. Dzhabieva A.A., Dzagoeva M.R.Byudzhet i byudzhetnaya politika v usloviyakh modernizatsii ekonomiki//Vestnik Severo-Osetinskogo gosudarstvennogo universiteta imeni Kosta Levanovicha Khetagurova. 2012. № 2. S. 402-406.
8. Tadtaeva V.V.Preimushchestva i nedostatki planiruemogo naloga na nedvizhimost'//NB: Finansovoe pravo i upravlenie. 2013. № 2. S. 45-50.
9. Tokaev N.Kh.Formirovanie i samodostatochnost' dokhodnogo obespecheniya munitsipal'nykh byudzhetov//TerraEconomicus. 2012. T.
10. № 3-3. S. 118-122.

References (transliteration):
1. Aguzarova F.S. Nalogi na roskosh': sotsial'nyy aspekt//Nalogi i nalogooblozhenie. – 2013.-№2. S.96-99.
2. Aguzarova L.A. Soderzhanie i sushchnostnaya spetsifika nalogovogo administrirovaniya//Izvestiya KBNTs RAN. – 2010. – №2. S.16.
3. Aguzarova F.S., Balaeva D.A. Rol' naloga na imushchestvo fizicheskikh lits v formirovanii byudzheta munitsipal'nogo obrazovaniya//Vestnik Severo-Osetinskogo gosudarstvennogo universiteta imeni Kosta Levanovicha Khetagurova. 2012. № 2. S. 385-389.
4. Tsokova V.A., Kabisova A.R., Khalin A.A. Metodologicheskie aspekty analiza sushchnosti nalogovoy sistemy na osnove sistemnogo podkhoda//Ekonomicheskie issledovaniya: nauchnyy internet-zhurnal [Elektronnyy resurs].-2013. – №1. – Mart. Rezhim dostupa: http://www.erce.ru/internet-magazine.
5. Aguzarova F.S. Chto dast vvedenie novogo naloga v Rossii//Finansy i kredit. 2013. № 18. S. 61-65.
6. Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii//NB: Finansovoe pravo i upravlenie. 2013. № 2. S. 24-44.
7. Dzhabieva A.A., Dzagoeva M.R.Byudzhet i byudzhetnaya politika v usloviyakh modernizatsii ekonomiki//Vestnik Severo-Osetinskogo gosudarstvennogo universiteta imeni Kosta Levanovicha Khetagurova. 2012. № 2. S. 402-406.
8. Tadtaeva V.V.Preimushchestva i nedostatki planiruemogo naloga na nedvizhimost'//NB: Finansovoe pravo i upravlenie. 2013. № 2. S. 45-50.
9. Tokaev N.Kh.Formirovanie i samodostatochnost' dokhodnogo obespecheniya munitsipal'nykh byudzhetov//TerraEconomicus. 2012. T.
10. № 3-3. S. 118-122.

Аннотация: The planned introduction of the immovable property tax calculated based on cadastral value should not lead to the uncontrolled considerable changes in the tax burden, while this situation is quite possible due to the considerable difference between the cadastral and inventory values. Due to the above-mentioned reasons, there is a need to analyze social and economic consequences of the introduction of the new tax model based upon the results of cadastral evaluation of the capital construction objects, which was held for the first time in the Russian Federation in 2011-2012. Such an analysis shall allow establishing the parameters for the taxation with an optimum spread of tax burden. Evaluation of tax burden for the capital construction housing objects in the Kaluga region and the Republic of Tatarstan took place within the framework of the IBRD project “Analysis of Social and Economic Consequences of Imposing Property Tax”, and it has shown the need to provide social tax deduction based upon the area of taxation object. The tax deduction is currently included into the framework of the new tax. Taking it into account and using Nizhegorodskiy region as an example, the author evaluated the tax burden on physical persons, most of whom are owners and payers of taxes for housing, then the author made a conclusion on the category of taxpayers, for whom it shall be excessive, and offered to mitigate it.

Ключевые слова: immovable property, immovable property taxation, capital construction objects, tax rate, tax basis, tax deduction, tax burden, cadastral value, inventory value, tax model.

Контактная информация: Pylaeva, Alena Vladimirovna, 603950, Russia, N.Novgorod, ul. Ilyinskaya, d. 65

Библиография:
1. Analiz sotsial'no-ekonomicheskikh posledstviy vvedeniya naloga na nedvizhimost' na osnove rezul'tatov massovoy otsenki nedvizhimosti: daydzhest kontrakta MBRR № 52-CA-IIIA-QBS [Elektronnyy resurs]-2011 g. / – URL: http://www.ecsro.ru/uploads/import/doc_roseestr/2773665/1.pdf
2. Bezrukov V.B. Dmitriev M.N., Pylaeva A.V. Nalogooblozhenie i kadastrovaya otsenka nedvizhimosti. Monografiya. N.Novgorod: NNGASU, 2011. – 153 s.
3. Bezrukov V.B. Sotsial'nye aspekty naloga na nedvizhimost'. // Nalogovaya politika i praktika. – 2012.-№ 7.-S.12-16.
4. Lisina N.V., Vakhlamova N.A, Kol'chenko O.V., Yuzhalina O.N. i dr. Analiticheskie pokazateli rynka nedvizhimosti. N.Novgorod: NNGU im. N.I.Lobachevskogo, 2013. – 65s.
5. Nalog na nedvizhimost': rezul'taty eksperimenta v Velikom Novgorode i Tveri [Elektronnyy resurs]: stenogramma «kruglogo stola» Komiteta Soveta Federatsii po byudzhetu, 26 yanv. 2006 g. // Gosudarstvennyy nauchno-issledovatel'skiy institut sistemnogo analiza Schetnoy palaty Rossiyskoy Federatsii : ofits. sayt. – URL : http://www.niisp.ru/News/Events/art67.
6. Informatsionnoe soobshchenie Ministerstva finansov RF ot 31.01.2013 g. «Ob osnovnykh elementakh naloga na nedvizhimoe imushchestvo» / – URL: http://www.minfin.ru/ru/official/index.php?id4=18463.
7. Ofitsial'nyy sayt Territorial'nogo organa Federal'noy sluzhby gosudarstvennoy statistiki po Nizhegorodskoy oblasti. [Elektronnyy resurs] / – URL: http://nizhstat.gks.ru/wps/wcm/connect/rosstat_ts/nizhstat/ru/statistics/standards_of_life/
8. Pis'mo Ministerstva finansov i Federal'noy nalogovoy sluzhby Rossii ot 06.06.2013 g. № BS-2-11/407.
9. Pylaeva A.V. Razrabotka i testirovanie sistemy kadastrovoy otsenki nedvizhimosti v Rossiyskoy Federatsii" // Zemlya Belarusi.– 2012. – № 1. – S.20–24.
10. Pylaeva A.V. Nalog na nedvizhimost': kakimi dolzhny byt' osnovnye parametry // Nalogovaya politika i praktika. – 2013. – № 7. – S. 27-30.
11. Rossiyskaya Federatsiya. Zakony. O provedenii eksperimenta po nalogooblozheniyu nedvizhimosti v gorodakh Velikom Novgorode i Tveri: Federal'nyy zakon ot 20.07.1997g. N 110-FZ.
12. Shevchuk, L. A. Otchet o rezul'tatakh eksperimenta po vvedeniyu naloga na nedvizhimost' v g. Tveri [Elektronnyy resurs] // – URL: http://old.tchirkounov.ru/articles/print.php?id=210.

References (transliteration):
1. Analiz sotsial'no-ekonomicheskikh posledstviy vvedeniya naloga na nedvizhimost' na osnove rezul'tatov massovoy otsenki nedvizhimosti: daydzhest kontrakta MBRR № 52-CA-IIIA-QBS [Elektronnyy resurs]-2011 g. / – URL: http://www.ecsro.ru/uploads/import/doc_roseestr/2773665/1.pdf
2. Bezrukov V.B. Dmitriev M.N., Pylaeva A.V. Nalogooblozhenie i kadastrovaya otsenka nedvizhimosti. Monografiya. N.Novgorod: NNGASU, 2011. – 153 s.
3. Bezrukov V.B. Sotsial'nye aspekty naloga na nedvizhimost'. // Nalogovaya politika i praktika. – 2012.-№ 7.-S.12-16.
4. Lisina N.V., Vakhlamova N.A, Kol'chenko O.V., Yuzhalina O.N. i dr. Analiticheskie pokazateli rynka nedvizhimosti. N.Novgorod: NNGU im. N.I.Lobachevskogo, 2013. – 65s.
5. Nalog na nedvizhimost': rezul'taty eksperimenta v Velikom Novgorode i Tveri [Elektronnyy resurs]: stenogramma «kruglogo stola» Komiteta Soveta Federatsii po byudzhetu, 26 yanv. 2006 g. // Gosudarstvennyy nauchno-issledovatel'skiy institut sistemnogo analiza Schetnoy palaty Rossiyskoy Federatsii : ofits. sayt. – URL : http://www.niisp.ru/News/Events/art67.
6. Informatsionnoe soobshchenie Ministerstva finansov RF ot 31.01.2013 g. «Ob osnovnykh elementakh naloga na nedvizhimoe imushchestvo» / – URL: http://www.minfin.ru/ru/official/index.php?id4=18463.
7. Ofitsial'nyy sayt Territorial'nogo organa Federal'noy sluzhby gosudarstvennoy statistiki po Nizhegorodskoy oblasti. [Elektronnyy resurs] / – URL: http://nizhstat.gks.ru/wps/wcm/connect/rosstat_ts/nizhstat/ru/statistics/standards_of_life/
8. Pis'mo Ministerstva finansov i Federal'noy nalogovoy sluzhby Rossii ot 06.06.2013 g. № BS-2-11/407.
9. Pylaeva A.V. Razrabotka i testirovanie sistemy kadastrovoy otsenki nedvizhimosti v Rossiyskoy Federatsii" // Zemlya Belarusi.– 2012. – № 1. – S.20–24.
10. Pylaeva A.V. Nalog na nedvizhimost': kakimi dolzhny byt' osnovnye parametry // Nalogovaya politika i praktika. – 2013. – № 7. – S. 27-30.
11. Rossiyskaya Federatsiya. Zakony. O provedenii eksperimenta po nalogooblozheniyu nedvizhimosti v gorodakh Velikom Novgorode i Tveri: Federal'nyy zakon ot 20.07.1997g. N 110-FZ.
12. Shevchuk, L. A. Otchet o rezul'tatakh eksperimenta po vvedeniyu naloga na nedvizhimost' v g. Tveri [Elektronnyy resurs] // – URL: http://old.tchirkounov.ru/articles/print.php?id=210.

Аннотация: This article explores the issues of tax inequity in Russia, from the point of view of both, natural persons and legal persons. The author substantiates the unacceptability of the new luxury tax. The new tax may trigger outflows of capital from Russia, into countries that do not have such tax. In case the tax rates are too severe, the majority of income of the wealthy population will slide into the informal sector. It is necessary to wait for the real estate tax to be introduced and observe its dynamics. Introducing and utilizing the real estate tax will possibly cause for the “luxury tax” rejection. Thus, it is necessary to demonstrate patience and care as far as luxury tax is concerned, despite the continuous attention towards it.

Ключевые слова: Tax and taxation, income, luxury, real estate, justice, efficiency, proportion, budget, property, asset.

Контактная информация: Yezeeva Irina Ruslanovna, 362040, Russia, Vladikavkaz, Kirova 37.

Библиография:
1. Aguzarova F.S. Nalogi na roskosh': sotsial'nyy aspekt//Nalogi i nalogooblozhenie. – 2013. - №2. S.96-99.
2. Aguzarova L.A. Soderzhanie i sushchnostnaya spetsifika nalogovogo administrirovaniya//Izvestiya KBNTs RAN. – 2010. – №2. S.16.
3. Aguzarova F.S., Balaeva D.A. Rol' naloga na imushchestvo fizicheskikh lits v formirovanii byudzheta munitsipal'nogo obrazovaniya//Vestnik Severo-Osetinskogo gosudarstvennogo universiteta imeni Kosta Levanovicha Khetagurova. 2012. № 2. S. 385-389.
4. Tsokova V.A., Kabisova A.R., Khalin A.A. Metodologicheskie aspekty analiza sushchnosti nalogovoy sistemy na osnove sistemnogo podkhoda//Ekonomicheskie issledovaniya: nauchnyy internet-zhurnal [Elektronnyy resurs]. - 2013. – №1. – Mart. Rezhim dostupa: http://www.erce.ru/internet-magazine.

References (transliteration):
1. Aguzarova F.S. Nalogi na roskosh': sotsial'nyy aspekt//Nalogi i nalogooblozhenie. – 2013. - №2. S.96-99.
2. Aguzarova L.A. Soderzhanie i sushchnostnaya spetsifika nalogovogo administrirovaniya//Izvestiya KBNTs RAN. – 2010. – №2. S.16.
3. Aguzarova F.S., Balaeva D.A. Rol' naloga na imushchestvo fizicheskikh lits v formirovanii byudzheta munitsipal'nogo obrazovaniya//Vestnik Severo-Osetinskogo gosudarstvennogo universiteta imeni Kosta Levanovicha Khetagurova. 2012. № 2. S. 385-389.
4. Tsokova V.A., Kabisova A.R., Khalin A.A. Metodologicheskie aspekty analiza sushchnosti nalogovoy sistemy na osnove sistemnogo podkhoda//Ekonomicheskie issledovaniya: nauchnyy internet-zhurnal [Elektronnyy resurs]. - 2013. – №1. – Mart. Rezhim dostupa: http://www.erce.ru/internet-magazine.

Аннотация: Tax transformation has always been a special issue for the Russian Federation and has grown especially severe presently. This is caused by the new luxury tax and the idea of combining the two taxes, individual property tax and land tax into a single property tax. The author of the article studies the problems of reformation of tax system from the point of view of social security and proves the need in supporting local budgets through increasing tax revenues. The present article contains not only research opportunities, but also recommendations in the sphere of formation of tax justice. The author’s ideas can be successfully used by legislative authorities of the Russian Federation. The author makes certain conclusions about the relevant nature of this issue and points out that it will be soon implemented in practice.

Ключевые слова: tax, taxation, income, luxury, real estate, equity, efficiency, the balance, of the budget.

Контактная информация: Aguzarova Fatima Savkuevna, 362043, РSО- Аlania, Vladikavkaz, Vaturina 44-46.

Библиография:
1. Osnovnye napravleniya nalogovoy politiki RF na 2013 god i planovyy period 2014 i 2015 godov//SPS Konsul'tant plyus.
2. Aguzarova F.S. Rol' imushchestvennykh patezhey fizicheskikh lits v nalogovom potentsiale(na primere RSO-Alaniya)//Nalogovaya politika i praktika. 2012. № 3-1. S. 38-40.
3. Aguzarova L.A. Soderzhanie i sushchnostnaya spetsifika nalogovogo administrirovaniya//Izvestiya KBNTs RAN. – 2010. – №2.
4. Tokaeva S.K., Tsareva N.V. Nalogovaya modernizatsiya kak faktor povysheniya ekonomicheskoy samostoyatel'nosti regionov Vestnik SOGU. – 2012. - № 2.
5. Panskov V.G. O vozmozhnykh napravleniyakh nalogovoy politiki//Finansy. – 2012. - №5.
6. Smit A. «Issledovanie o prirode i prichinakh bogatstva narodov», 1776 god.

References (transliteration):
1. Osnovnye napravleniya nalogovoy politiki RF na 2013 god i planovyy period 2014 i 2015 godov//SPS Konsul'tant plyus.
2. Aguzarova F.S. Rol' imushchestvennykh patezhey fizicheskikh lits v nalogovom potentsiale(na primere RSO-Alaniya)//Nalogovaya politika i praktika. 2012. № 3-1. S. 38-40.
3. Aguzarova L.A. Soderzhanie i sushchnostnaya spetsifika nalogovogo administrirovaniya//Izvestiya KBNTs RAN. – 2010. – №2.
4. Tokaeva S.K., Tsareva N.V. Nalogovaya modernizatsiya kak faktor povysheniya ekonomicheskoy samostoyatel'nosti regionov Vestnik SOGU. – 2012. - № 2.
5. Panskov V.G. O vozmozhnykh napravleniyakh nalogovoy politiki//Finansy. – 2012. - №5.
6. Smit A. «Issledovanie o prirode i prichinakh bogatstva narodov», 1776 god.

Аннотация: The article is devoted to the legal nature, form and contents of the order to recover tax out of the taxpayer’s (tax agent’s) assets, i.e. organization or a private entrepreneur. The author also discusses its similarities and differences with the other rules accepted by tax and other state authorities. It is also concluded that the order has a dual nature because it is the non-conformant and enforcement document at the same time.

Ключевые слова: taxes and taxpayers, tax deficiency, tax recovery, enforcement document, order, nonconformant, enforcement proceeding, taxpayer’s assets, bailiff-executor.

Контактная информация: Demin Alexander Vasilievich, Room 3-06, Maerchaka 6, Krasnoyarsk 660075, Russia.

Библиография:
1. Nalogovoe pravo Rossii: Uchebnik / Otv. red. Yu.A. Krokhina. M., 2003. 720 s.
2. Osetrova N.I. K voprosu o sushchnosti i opredelenii nalogov / n.i. Osetrova // Nalogovyy vestnik. 2000. № 6. S. 150-152.
3. Solov'ev V.A. O pravovoy prirode naloga / V.A. Solov'ev // Zhurnal rossiyskogo prava. 2002. № 3. S. 22-28.
4. Postanovlenie Konstitutsionnogo Suda RF ot 15.07.1999 № 11-P «Po delu o proverke konstitutsionnosti otdel'nykh polozheniy Zakona RSFSR «O Gosudarstvennoy nalogovoy sluzhbe RSFSR» i Zakonov RF «Ob osnovakh nalogovoy sistemy v Rossiyskoy Federatsii» i «O federal'nykh organakh nalogovoy politsii» // Vestnik KS RF. 1999. № 5.
5. Postanovlenie Prezidiuma VAS RF ot 20.11.2007 № 8421/07 po delu № 11-2064/05 // Vestnik VAS RF. 2008. № 2.
6. Opredelenie Vysshego Arbitrazhnogo Suda RF ot 03.06.2009 N VAS-6105/09 po delu N A24-2957/2008) // SPS «Konsul'tantPlyus: sudebnaya praktika».
7. Postanovlenie FAS Volgo-Vyatskogo okruga ot 26.08.2008 po delu № A791298/2008 // SPS «Konsul'tantPlyus: sudebnaya praktika».
8. Postanovlenie FAS Tsentral'nogo okruga ot 03.04.2009 po delu № A54-4993/2007-S3 // SPS «Konsul'tantPlyus: sudebnaya praktika».

References (transliteration):
1. Nalogovoe pravo Rossii: Uchebnik / Otv. red. Yu.A. Krokhina. M., 2003. 720 s.
2. Osetrova N.I. K voprosu o sushchnosti i opredelenii nalogov / n.i. Osetrova // Nalogovyy vestnik. 2000. № 6. S. 150-152.
3. Solov'ev V.A. O pravovoy prirode naloga / V.A. Solov'ev // Zhurnal rossiyskogo prava. 2002. № 3. S. 22-28.
4. Postanovlenie Konstitutsionnogo Suda RF ot 15.07.1999 № 11-P «Po delu o proverke konstitutsionnosti otdel'nykh polozheniy Zakona RSFSR «O Gosudarstvennoy nalogovoy sluzhbe RSFSR» i Zakonov RF «Ob osnovakh nalogovoy sistemy v Rossiyskoy Federatsii» i «O federal'nykh organakh nalogovoy politsii» // Vestnik KS RF. 1999. № 5.
5. Postanovlenie Prezidiuma VAS RF ot 20.11.2007 № 8421/07 po delu № 11-2064/05 // Vestnik VAS RF. 2008. № 2.
6. Opredelenie Vysshego Arbitrazhnogo Suda RF ot 03.06.2009 N VAS-6105/09 po delu N A24-2957/2008) // SPS «Konsul'tantPlyus: sudebnaya praktika».
7. Postanovlenie FAS Volgo-Vyatskogo okruga ot 26.08.2008 po delu № A791298/2008 // SPS «Konsul'tantPlyus: sudebnaya praktika».
8. Postanovlenie FAS Tsentral'nogo okruga ot 03.04.2009 po delu № A54-4993/2007-S3 // SPS «Konsul'tantPlyus: sudebnaya praktika».

Аннотация: The article studies the infl uence of a taxpayer’s family status on his payment of income, transport and land taxes. The author also touches upon the question about family’s legal position in taxation laws of Russia and other countries. It is found out that certain types of taxes not subject to taxation as regulated by article 217 of the Russian Federation Tax Code creates certain grounds for assuming that there are actually certain signs of the conception of cumulative taxation of family members in the Russian Federation Tax Code. However, it has been also proved that a taxpayer’s family status is not quite fully considered in granting of tax deductions from income tax. It is well shown that separate taxation of spouses’ income contradicts to the legal order of regulation of their cumulative property. Based on experience of the foreign states, the author of the article makes conceptual suggestions allowing to fully consider a taxpayer’s family status when calculating the amount of tax deduction from his income tax. The author also proves the need in legal enforcement of cumulative taxation of family members and offers her own conception of cumulative taxation of family members based on the institution of a consolidated group of taxpayers.

Ключевые слова: taxes and taxation, taxation, taxpayer, family, taxpayer’s family status, personal income tax, deductions, consolidated group, cumulative.

Библиография:
Goncharenko I.A. Nekotorye nalogovye mekhanizmy, sposobnye smyagchit' negativnye posledstviya fi-
nansovogo krizisa dlya Rossii // Vestnik MGIMO – Universiteta. 2009, №3-4. S. 122-125.
Kozyrin A.N. Finansovoe pravo i upravlenie publichnymi finansami v zarubezhnykh stranakh. M.:
TsPPI, 2009. 182s.
Kontseptsiya semeynogo nalogooblozheniya v Rossiyskoy Federatsii / Volkov A.G., Zakharova R.F., Kostenko
M.Yu. i dr. M.: Institut gosudarstva i prava Rossiyskoy Akademii Nauk, 2000. 26s.
Nalogooblozhenie fizicheskikh lits: Uchebnik / Pod red. L.I. Goncharenko. M.: INFRA-M, 2012. 238s.
Otdel'nye finansovo-pravovye instituty zarubezhnykh stran: Ucheb. Posobie / Otv. red. V.A. Belov.
M.: RUDN, 2009. 426s.
Ofitsial'nyy sayt Sluzhby vnutrennikh dokhodov SShA: www.irs.gov.
Popova L.V. Nalogovye sistemy zarubezhnykh stran: uchebno-metodicheskoe posobie / L.V. Popova, I.A.
Drozhkina, B.G. Maslov. M.: Delo i Servis, 2011. 368s.
Sbezhnev A.A. Vychety po nalogu na dokhody fizicheskikh lits: dissertatsiya na soiskanie uchenoy stepeni
kandidata yuridicheskikh nauk. M., 2010.
Terent'eva S.N. Sravnitel'naya kharakteristika nalogooblozheniya fizicheskikh lits nalogom na dokhody
v SShA i Frantsii. // Finansovyy menedzhment, №2, 2005. S. 78-91.
Tyutyuryukov N.N. Ploskaya shkala NDFL v Rossii: prizrachnye vychety i real'nye dokhody byudzheta.//
Problemy modernizatsii finansovoy i denezhno-kreditnoy politiki gosudarstva: sbornik nauchnykh
statey / pod obshch. Red. A.G. Kulikova. M.: Izdatel'stvo RAGS, 2010g. S. 121-131.
Urubkova I.A. Printsip spravedlivosti v nalogovom prave (na primere naloga na dokhody fizicheskikh
lits): avtoreferat dissertatsii na soiskanie uchenoy stepeni kandidata yuridicheskikh nauk. M., 2011.
Tserenov B.V. Sem'ya kak konsolidirovannaya gruppa nalogoplatel'shchikov: potentsial'naya model'//
Finansovoe pravo, 2011, №1. S. 31-33.
Chernetsov S.A. Finansy: Uchebnoe posobie. M: Magistr: INFRA-M, 2011. 576 s.

References (transliteration):
Goncharenko I.A. Nekotorye nalogovye mekhanizmy, sposobnye smyagchit' negativnye posledstviya fi-
nansovogo krizisa dlya Rossii // Vestnik MGIMO – Universiteta. 2009, №3-4. S. 122-125.
Kozyrin A.N. Finansovoe pravo i upravlenie publichnymi finansami v zarubezhnykh stranakh. M.:
TsPPI, 2009. 182s.
Kontseptsiya semeynogo nalogooblozheniya v Rossiyskoy Federatsii / Volkov A.G., Zakharova R.F., Kostenko
M.Yu. i dr. M.: Institut gosudarstva i prava Rossiyskoy Akademii Nauk, 2000. 26s.
Nalogooblozhenie fizicheskikh lits: Uchebnik / Pod red. L.I. Goncharenko. M.: INFRA-M, 2012. 238s.
Otdel'nye finansovo-pravovye instituty zarubezhnykh stran: Ucheb. Posobie / Otv. red. V.A. Belov.
M.: RUDN, 2009. 426s.
Ofitsial'nyy sayt Sluzhby vnutrennikh dokhodov SShA: www.irs.gov.
Popova L.V. Nalogovye sistemy zarubezhnykh stran: uchebno-metodicheskoe posobie / L.V. Popova, I.A.
Drozhkina, B.G. Maslov. M.: Delo i Servis, 2011. 368s.
Sbezhnev A.A. Vychety po nalogu na dokhody fizicheskikh lits: dissertatsiya na soiskanie uchenoy stepeni
kandidata yuridicheskikh nauk. M., 2010.
Terent'eva S.N. Sravnitel'naya kharakteristika nalogooblozheniya fizicheskikh lits nalogom na dokhody
v SShA i Frantsii. // Finansovyy menedzhment, №2, 2005. S. 78-91.
Tyutyuryukov N.N. Ploskaya shkala NDFL v Rossii: prizrachnye vychety i real'nye dokhody byudzheta.//
Problemy modernizatsii finansovoy i denezhno-kreditnoy politiki gosudarstva: sbornik nauchnykh
statey / pod obshch. Red. A.G. Kulikova. M.: Izdatel'stvo RAGS, 2010g. S. 121-131.
Urubkova I.A. Printsip spravedlivosti v nalogovom prave (na primere naloga na dokhody fizicheskikh
lits): avtoreferat dissertatsii na soiskanie uchenoy stepeni kandidata yuridicheskikh nauk. M., 2011.
Tserenov B.V. Sem'ya kak konsolidirovannaya gruppa nalogoplatel'shchikov: potentsial'naya model'//
Finansovoe pravo, 2011, №1. S. 31-33.
Chernetsov S.A. Finansy: Uchebnoe posobie. M: Magistr: INFRA-M, 2011. 576 s.

Аннотация: The article reveals peculiarities of taxation of individual property in Russia – legal regulation of assigning and collecting individual property taxes. The author of the article also studies certain issues arising in this particular sphere and analyzes them. The article contains the results of the author’s research and offers certain ways on improvement of property tax in order to raise effi ciency of collection of taxes and to increase their role in formation of local (regional) budget.

Ключевые слова: individual property tax, inventory value, taxation of property, property tax, sumptuary tax, tax-free allowance, tax privileges.

Библиография:
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya i vtoraya) ot 28.11.2011 g. №338-FZ, s uchetom
popravok deystvuyushchikh v 2012g.
Zakon RF ot 9 dekabrya 1991g. N 2003-1 «O nalogakh na imushchestvo fizicheskikh lits».
Federal'nyy zakon ot 20.07.97 N 110-FZ “O provedenii eksperimenta po nalogooblozheniyu nedvizhi-
mosti v gorodakh Novgorode i Tveri”.
Asatryan S.R., Donin Yu.L. Kakie izmeneniya v nalogooblozhenii ozhidayut nas v 2012 godu? // “Finansovyy
vestnik: finansy, nalogi, strakhovanie, bukhgalterskiy uchet”, 2012, N 1.
Berezin M.Yu. Razvitie sistemy nalogooblozheniya imushchestva // “Infotropik Media”, 2011g.
Bryzgalin A.V., Anferova O.V., Averina L.V. i dr. Sudebnaya praktika po nalogovym i finansovym
sporam. 2011 god // “Nalogi i finansovoe pravo”, 2012, N 4.
Kostyukov A.N. Munitsipal'no-pravovaya politika i ee metamorfozy // “Konstitutsionnoe i munitsi-
pal'noe pravo”, 2011, N 6.
Panskov V.G. O vozmozhnykh napravleniyakh nalogovoy politiki // “Finansy”, 2012, N 5.
Prisyagina G.N. “Grazhdanin i pravo”, N 11, noyabr' 2005 g.
Sverchkova D. Perspektivy vvedeniya novogo naloga na nedvizhimost' // “Konsul'tant”, 2011, N 5.
www.consultant.ru
http://www.nalog.ru

References (transliteration):
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya i vtoraya) ot 28.11.2011 g. №338-FZ, s uchetom
popravok deystvuyushchikh v 2012g.
Zakon RF ot 9 dekabrya 1991g. N 2003-1 «O nalogakh na imushchestvo fizicheskikh lits».
Federal'nyy zakon ot 20.07.97 N 110-FZ “O provedenii eksperimenta po nalogooblozheniyu nedvizhi-
mosti v gorodakh Novgorode i Tveri”.
Asatryan S.R., Donin Yu.L. Kakie izmeneniya v nalogooblozhenii ozhidayut nas v 2012 godu? // “Finansovyy
vestnik: finansy, nalogi, strakhovanie, bukhgalterskiy uchet”, 2012, N 1.
Berezin M.Yu. Razvitie sistemy nalogooblozheniya imushchestva // “Infotropik Media”, 2011g.
Bryzgalin A.V., Anferova O.V., Averina L.V. i dr. Sudebnaya praktika po nalogovym i finansovym
sporam. 2011 god // “Nalogi i finansovoe pravo”, 2012, N 4.
Kostyukov A.N. Munitsipal'no-pravovaya politika i ee metamorfozy // “Konstitutsionnoe i munitsi-
pal'noe pravo”, 2011, N 6.
Panskov V.G. O vozmozhnykh napravleniyakh nalogovoy politiki // “Finansy”, 2012, N 5.
Prisyagina G.N. “Grazhdanin i pravo”, N 11, noyabr' 2005 g.
Sverchkova D. Perspektivy vvedeniya novogo naloga na nedvizhimost' // “Konsul'tant”, 2011, N 5.
www.consultant.ru
http://www.nalog.ru

Аннотация: The article is devoted to the role of personal income tax in the structure of municipal unit budget. The article provides information regarding the structure of tax revenues of municipal units of the Russian Federation as well as contents and structure of tax revenues of Michurinsk, Tambov Region. Moreover, the author of the article describes the main tendencies of improving personal income taxation in this day and age.

Ключевые слова: taxes and taxation, tax, taxation, profi ts, physical entities (persons), municipal unit, budget, regulations, distribution, reformation.

Библиография:
Byudzhetnyy kodeks RF // Spravochno-pravovaya sistema «GARANT» [Elektronnyy resurs]. – Elektron.
progr. – M., 2010. – Rezhim dostupa: http: // www.garant.ru
Nalogovyy kodeks RF // Spravochno-pravovaya sistema «GARANT» [Elektronnyy resurs]. – Elektron.
progr. – M., 2010. – Rezhim dostupa: http: // www.garant.ru
Afanas'ev Mst. p. Byudzhet i byudzhetnaya sistema: uchebnik/Mst. p. Afanas'ev, A.A. Belenchuk, I.V.
Krivogov; pod red. Mst. p. Afanas'eva. – M.: Izdatel'stvo Yurayt, 2009. – 777 s.
Gde i skol'ko platyat nalogov// Rossiyskaya gazeta. – 2005. - №5. – S. 5.
Nalogi i nalogooblozhenie: Uchebnoe posobie dlya vuzov/ Pod red. I.G Rusakovoy, V.A. Kashina. – M.:
Finansy, YuNITI, 1999. – 495 s.
Nezamaykin V.N., Yurzinova I.L. Nalogovaya politika: sostoyanie i perspektivy/V.N. NEzamaykin,
I.L. Yurzinova// Finansy. – 2009. - №12. – S. 35 – 40
Malis N.I. Voprosy nalogooblozheniya v usloviyakh krizisa/N.I. Maltis// Finansy. – 2009. - №8. – S.
23 - 26
O nalogovoy politike v Rossii do 2013 goda// Finansy. – 2010.- №3. – S. 31 - 32
Pavlova L.P., Ponkratov V.V. Otdel'nye aspekty sovershenstvovaniya nalogovoy politiki/L.P.
Pavlova, V.V. Ponkratov// Finansy. – 2010. - №4. – S. 31 - 35
Panskov V.G. - K voprosu o progressivnoy shkale nalogooblozheniya dokhodov fizicheskikh lits/V.G.
Panskov// Nalogi i nalogooblozhenie. - 2009. - №7
Pronina L.I. Ob ukreplenii finansovoy bazy mestnykh byudzhetov/L.I Pronina// Finansy. – 2009.
- №5. – S. 27

References (transliteration):
Byudzhetnyy kodeks RF // Spravochno-pravovaya sistema «GARANT» [Elektronnyy resurs]. – Elektron.
progr. – M., 2010. – Rezhim dostupa: http: // www.garant.ru
Nalogovyy kodeks RF // Spravochno-pravovaya sistema «GARANT» [Elektronnyy resurs]. – Elektron.
progr. – M., 2010. – Rezhim dostupa: http: // www.garant.ru
Afanas'ev Mst. p. Byudzhet i byudzhetnaya sistema: uchebnik/Mst. p. Afanas'ev, A.A. Belenchuk, I.V.
Krivogov; pod red. Mst. p. Afanas'eva. – M.: Izdatel'stvo Yurayt, 2009. – 777 s.
Gde i skol'ko platyat nalogov// Rossiyskaya gazeta. – 2005. - №5. – S. 5.
Nalogi i nalogooblozhenie: Uchebnoe posobie dlya vuzov/ Pod red. I.G Rusakovoy, V.A. Kashina. – M.:
Finansy, YuNITI, 1999. – 495 s.
Nezamaykin V.N., Yurzinova I.L. Nalogovaya politika: sostoyanie i perspektivy/V.N. NEzamaykin,
I.L. Yurzinova// Finansy. – 2009. - №12. – S. 35 – 40
Malis N.I. Voprosy nalogooblozheniya v usloviyakh krizisa/N.I. Maltis// Finansy. – 2009. - №8. – S.
23 - 26
O nalogovoy politike v Rossii do 2013 goda// Finansy. – 2010.- №3. – S. 31 - 32
Pavlova L.P., Ponkratov V.V. Otdel'nye aspekty sovershenstvovaniya nalogovoy politiki/L.P.
Pavlova, V.V. Ponkratov// Finansy. – 2010. - №4. – S. 31 - 35
Panskov V.G. - K voprosu o progressivnoy shkale nalogooblozheniya dokhodov fizicheskikh lits/V.G.
Panskov// Nalogi i nalogooblozhenie. - 2009. - №7
Pronina L.I. Ob ukreplenii finansovoy bazy mestnykh byudzhetov/L.I Pronina// Finansy. – 2009.
- №5. – S. 27

Аннотация: The article is devoted to the study of tax incentives, their main features and legal nature of deductions and reliefs on personal income tax.

Ключевые слова: tax, deduction, relief, immunity, abatement, exemption, taxpayer, Code, personal income tax.

Контактная информация: Pavlenko Svetlana Petrovna, pavlenkosp@mail.ru

Аннотация: How to estimate a personal income tax which should be paid to a member leaving the limited liability partnership? Too many people have to face such a problem but the existing legislation doesn’t quite cover the topic. The problem has become even more topical since July 1, 2009 when the government passed the requirement of issuing a notary statement instead of a ‘purchase-and-sale’ contract regarding the member’s share in the company when the member leaves the partnership.

Ключевые слова: tax, personal income tax, limited liability company (partnership), share, profit, shareholder, notary, company regulations.

Контактная информация: Proskurina, Olga Vasilievna, info@group-expert.ru

Аннотация: The author of the article in detail analyzed the content of regulatory prescriptions in the 2d provisions of the 1st paragraph of the article 220 of the Tax Code of the Russian Federation. The author evidently showed that a taxpayer could apply for a property-related tax deduction even if an apartment is not being built yet. According to the author, such a taxpayer doesn’t even need to have the deed of assignment of living quarters.

Ключевые слова: tax, levy, deduction, property, apartment, construction, Codex, Federal Tax Service, act, house, purchase.

Контактная информация: Ignatov, Alexander Vladimirovich, AIgnatov@snp.lukoil.com

Аннотация: Some Legal Aspects of Origin of Law on Personal Income Tax Deductions.. 71 The right for tax deductions is conditioned by a number of both objective and subjective reasons. The author of the article concluded that the right for tax deductions appears when a taxpayer acquires his tax responsibility. At the very moment when taxable activities and assets are being formed, a taxpayer acquires both the tax responsibility and the right to lower his responsibility through tax deductions.

Ключевые слова: tax, personal income tax, citizen, Codex, extract, right, responsibility, benefit, privilege.

Контактная информация: Sbezhnev, Alexander Alekseevich, sbezhnev@tpprf.ru

Аннотация: Long practice of using the flat scale in taxation of physical persons by the Russian Tax System is of great interest to taxpayers, scientists and lawyers. Practically every citizen is a taxpayer. Such practice is not typical for the majority of countries. Moreover, the flat personal tax is the main source of financing the regional and local budgets. In the article followed the author stated his position on this matter.

Контактная информация: Panskov, Vladimir Georgyevich, nb-media@mail.ru