Аннотация: The subject of the research is the problems of regulating legal relations arising in the process of performing tax obligations in relation to bankruptcy procesures on the account of debtor's pledged assets (Article 73 of the Tax Code of the Russian Federation). The author of the article analyzes how the legal concept of pledged property being used as a way of performing tax obligations has been developing through time as well as how this instrument is used in other states and countries. The rationale of the research is caused by the need to overcome the formal inequality of rights executed by authorised bodies and unsecured creditors when a tax authority is entitled to apply requirements based on the debtor's pledged assets. The research is based on the methods of historical and international comparative law. In order to solve the proposed issue, the author has used the methods of legal modeling. As a result of a detailed analysis, the author defines positive factors of such requirements to make obligatory payments secured by the pledge of debtor's assets including equal rights of creditors and a better protection of public interests, and negative factors including omission of financial fulfilment of tax obligations when a pledge lender seizesassets. As a result of his research, Izvekov provides authorities and arbitration courts with the mechanisms to fulfil tax obligations secured by the pledge in case of bankruptcy procedures. The author also makes recommendations on how to improve applicable legislation ensuring the fiscal interest of the government. 

Ключевые слова: priority of claims, tax, competent authority, pledge lender, subject of pledge, bankruptcy, insolvency, tax liabilities, tax issues, obligatory payment

Библиография:
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Savel'eva T. A. Zalogovye pravootnosheniya i ikh deystvie po zakonodatel'stvu Rossiyskoy Federatsii: Dis… kand.yurid.nauk. Tomsk., 1998. S. 12-13.
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Act 38/2011, of 10 October, reforming the Spanish Insolvency Act 22/2003, of 9 July (Ley 22/2003, de 9 de julio, Concursal) was published in the Spanish Official State Gazette (Boletín Oficial del Estado) last 11 October 2011.
Code General Des Impots, art. 1929 ter.
VA. Code § 55-142.1 (Michie 1995).
McDermott v. United States, 507 U.S. 447, 449 (1993) (quoting United States v. New Britain, 347 U.S. 81, 85 (1954))
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Lawrence P. King ET AL., Collier On Bankruptcy TX1.10[5], at TX1-72 n.46 (15th ed. rev. 2000).
Klaus Kamlah, The New German Insolvency Act: Insolvenzordnung, 70 AM. BANKR. L.J. 417, 420 (1996) at 421 n.35.
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References (transliteration):
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Federal'nyy zakon ot 02.10.2007 № 229-FZ (red. ot 03.07.2016) «Ob ispolnitel'nom proizvodstve» // RG, № 223, 06.10.2007.
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Savel'eva T. A. Zalogovye pravootnosheniya i ikh deystvie po zakonodatel'stvu Rossiyskoy Federatsii: Dis… kand.yurid.nauk. Tomsk., 1998. S. 12-13.
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Code General Des Impots, art. 1929 ter.
VA. Code § 55-142.1 (Michie 1995).
McDermott v. United States, 507 U.S. 447, 449 (1993) (quoting United States v. New Britain, 347 U.S. 81, 85 (1954))
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Аннотация: According to the author of the article, the concept of 'obligatory payment' set forth by Article 2 of the Bankruptcy Law cannot be considered as complete and covering all kinds of public claims that may arise in the process of bankruptcy proceedings. In theory and practice the term is widely interpreted as other obligatory payments such as execution fee, pollution fee and customs duty. However, it is impossible to fully study the category of obligatory payment without considering an authorized authority having exclusive competence to impose obligatory payment requests in bankruptcy proceedings. Yet, such authorized authority usually imposes not only obligatory payments but also other public claims (for example, debt recovery under the government contract). For this reason, it is necessary to define borders between obligatory payments and other public claims. The research is based on the methods of induction, deduction as well as methods of historical and comparative (including international) law. In his research Izvekov describes contradictions in legal and judicial practice of interpretation the term 'obligatory payment' and competences of an authorized authority in bankruptcy proceedings. Special attention is paid to improving the mechanism of collecting debts under public claims in bankruptcy proceedings. The author also analyzes foreign publications and articles on the matter and makes his own suggestions on how to develop the institution of tax lien in order to ensure the compliance with the requirements imposed by such an authorized authority in the Russian Federation. The author of the article also provides theoretical and practical recommendations on how to solve relevant issues in the spheres of tax legislation and bankruptcy legislation. 

Ключевые слова: lien, performing collection, public requirements, priority of claims, obligatory payment, bankruptcy, insolvency, authorized authority, tax issues, tax authority

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References (transliteration):
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Аннотация: The subject of the research is the problems arising in the process of encouraging investments into education and health care as priorities of human capital development in today's Russia. The fact that investments into human capital development have been shrunk proves the need to implement instruments of indirect support. The authors of the article analyze the efficient tax legislation in order to structure and evaluate a wide range of privileges aimed at developing human capital. Special attention is paid to international ratings of Russia that prove a low efficiency of tax encouragement instruments used by the country. In order to analyze the structure of tax privileges offered by the Russian government, the authors have used the methods of comparison, analysis of statistical data, description and generalization. Using the method of the graphic presentation of information, analysis and synthesis the authors have described the modern status of Russia in global rating systems; and dynamics and volumes of investments into the human capital development. The main conclusions of the research are the following: 1. Russia is considerably behind the world leaders in international rating systems describing investments into education and public health care. 2. Taking into account the instability of the budget, it is impossible to increase the amount of state investments, thus it is necessary to consider indirect instruments that may encourage the development of human capital. 3. Tax instruments are structured by the authors depending on sources of investments (for legal entities or physical entities) as well as purposes of investments (for education or health care). 4. The volume of tax preferences cannot be considered to be an indicator of efficient development of human capital in Russia. 

Ключевые слова: assessment of tax privilege efficiency, efficiency of tax privileges, tax preferences, health care, education, sources of investment, tax privileges, tax incentives, development of human capital, human capital

Библиография:
Savina O.N., Nikitina D.P. Nalogovye l'goty i nalogovye preferentsii: osobennosti differentsiatsii // Finansy i upravlenie. 2016. № 1. C. 117-127. DOI: 10.7256/2409-7802.2016.1.16284. URL: http://www.e-notabene.ru/flc/article_16284.html
Spravochno-pravovaya sistema Konsul'tant Plyus
Baza dannykh «National Health Account Statistics» Vsemirnoy Organizatsii Zdravookhraneniya (World Health Organization)
www.nalog.ru Ofitsial'nyy sayt FNS Rossii
International Human Development Indicators http://hdrstats.undp.org/en/tables/
www.gks.ru Ofitsial'nyy sayt Rosstata
P'yanova M.V. Rol' imushchestvennogo nalogooblozheniya organizatsiy v obespechenii sotsial'noy podderzhki grazhdan // Nalogi i nalogooblozhenie. 2015. № 9(135). S. 680-688.
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Obrazovanie v Rossiyskoy Federatsii: 2014: statisticheskiy sbornik. M.: Natsional'nyy issledovatel'skiy universitet «Vysshaya shkola ekonomiki», 2014. 464 s.
Lavnik R.V., P'yanova M.V. Diskussionnye voprosy teorii chelovecheskogo kapitala // Simvol nauki. 2016. № 5-1(17). S. 144-148.
Vechkanov G. Eshche raz o vosproizvodstve spetsialistov vysokoy i vysshey kvalifikatsii // Ekonomist. 2014. № 2. S. 13-23.
Strategiya innovatsionnogo razvitiya Rossiyskoy Federatsii na period do 2020 goda.
Vandysheva O.P. Istochniki formirovaniya investitsiy v chelovecheskiy kapital // Sovremennye problemy gumanitarnykh i obshchestvennykh nauk. 2015. T. 8. № 4. S. 27-35.

References (transliteration):
Savina O.N., Nikitina D.P. Nalogovye l'goty i nalogovye preferentsii: osobennosti differentsiatsii // Finansy i upravlenie. 2016. № 1. C. 117-127. DOI: 10.7256/2409-7802.2016.1.16284. URL: http://www.e-notabene.ru/flc/article_16284.html
Spravochno-pravovaya sistema Konsul'tant Plyus
Baza dannykh «National Health Account Statistics» Vsemirnoy Organizatsii Zdravookhraneniya (World Health Organization)
www.nalog.ru Ofitsial'nyy sayt FNS Rossii
International Human Development Indicators http://hdrstats.undp.org/en/tables/
www.gks.ru Ofitsial'nyy sayt Rosstata
P'yanova M.V. Rol' imushchestvennogo nalogooblozheniya organizatsiy v obespechenii sotsial'noy podderzhki grazhdan // Nalogi i nalogooblozhenie. 2015. № 9(135). S. 680-688.
Pashintseva N.I. Nauka i obrazovanie v natsional'noy ekonomike: statisticheskiy analiz // Voprosy statistiki. 2014. № 10. S. 57-66.
Petrova D.D. Gosudarstvennye investitsii v obrazovanie v Rossii // Nauchnoe soobshchestvo studentov: Materialy VI Mezhdunar. studench. nauchno–prakt. konf. (Cheboksary, 31 dek. 2015 g.). Cheboksary: TsNS «Interaktiv plyus», 2015. S. 253–256.
Obrazovanie v Rossiyskoy Federatsii: 2014: statisticheskiy sbornik. M.: Natsional'nyy issledovatel'skiy universitet «Vysshaya shkola ekonomiki», 2014. 464 s.
Lavnik R.V., P'yanova M.V. Diskussionnye voprosy teorii chelovecheskogo kapitala // Simvol nauki. 2016. № 5-1(17). S. 144-148.
Vechkanov G. Eshche raz o vosproizvodstve spetsialistov vysokoy i vysshey kvalifikatsii // Ekonomist. 2014. № 2. S. 13-23.
Strategiya innovatsionnogo razvitiya Rossiyskoy Federatsii na period do 2020 goda.
Vandysheva O.P. Istochniki formirovaniya investitsiy v chelovecheskiy kapital // Sovremennye problemy gumanitarnykh i obshchestvennykh nauk. 2015. T. 8. № 4. S. 27-35.

Аннотация: The subject tax rights, in particular, the legal right of a taxpayer to apply for decreasing the tax burden, still remain understudied categories in the tax law. In this article Bartashevich inscribes actions undertaken by taxpayers to economize tax liabilities as the model of the subjective right of a taxpayer. The definition of such a right, contents, structure and limits thereof constitute the object of the research in the present article. The subject of the research is the problems of the theoretical justification and legal registration of the taxpayers' right to decrease the tax burden by all ways allowed by the law. The author also analyzes the role, meaning and forms of the execution of subjective rights by taxpayers in terms of the regulation of tax relations. Bartashevich describes the essence of taxpayers' subjective rights as a form of individuals' public rights as well as a structure-forming element of tax relations. Special attention is paid to peculiarities of legal authorities in the structure of subjective tax rights determined by their sectoral affiliation. The author of the article also analyzes the current status of the legal registration of taxpayers' subjective rights and gives his critical evaluation of associated legal provisions as well as makes suggestions on how to improve them. The author provides theoretical grounds for the subjective right of a taxpayer to decrease the tax burden and offers his own definition of such a right concluding that the basis for the legal behavior of taxpayers with reference to decreasing the tax burden consists of subjective rights lestablished by taxation rules and laws as well as rights that are not mentioned thereby. 

Ключевые слова: subjective right, tax burden, taxpayer, tax authority, legal relation, behavior, permissibility, legal authority, taxation, tax

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Chibinev V. M. Problemy sootnosheniya ponyatiy «obyazannost'» i «obyazatel'stvo» v nalogovom prave // Nalogi.-2006.-№3.-S. 39-51.
Shaukenov A. T. Nekotorye polozheniya teorii nalogovogo pravoprityazaniya // Nalogi i nalogooblozhenie.-2008.-№4.-S. 34-38.
Yurmashev R. S. Osobennosti ob'ektivnoy storony sostavov nalogovykh pravonarusheniy // Finansovoe pravo.-2005.-№4.-S. 44-48.
Yadrikhinskiy S. A. Mekhanizm obespecheniya ispolneniya obyazannosti po uplate nalogov: problemy teorii i praktiki / Otv. red. E. Yu. Gracheva.-M.: Norma, Infra-M, 2015.-144 s
Bartashevich S.V. Effektivnost' sudebnykh doktrin protivodeystviya izbezhaniyu nalogooblozheniya kak kriteriy otsenki ekonomicheskoy bezopasnosti Rossii // Natsional'naya bezopasnost' / nota bene. - 2014. - 4. - C. 560 - 573. DOI: 10.7256/2073-8560.2014.4.10708.
Shcherbakova L.V. K diskussii ob obyazatel'stvennoy kontseptsii nalogovogo pravootnosheniya v sovremennoy natsional'noy doktrine // Administrativnoe i munitsipal'noe pravo. - 2011. - 11. - C. 43 - 53.

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Alekseev S. S. Obshchaya teoriya prava. T. II / S. S. Alekseev.-M.: Yuridicheskaya literatura, 1982.-360 s.
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Vakhitov R. R. Khartiya nalogoplatel'shchika uluchshaet vzaimootnoshenie storon v nalogovykh otnosheniyakh // Nalogoved.-2005.-№4.-S. 64.
Vinnitskiy D. V. Sub'ekty nalogovogo prava // D. V. Vinnitskiy.-M.: Norma. 2000.-192 s.
Vrublevskiy E. Bezdeystvie i prichinnost' // Pravovedenie.-1971.-№1.-S. 69-72.
Gavrilyuk R. A. Nalog kak pravoobyazannost' pravodeesposobnogo chlena grazhdanskogo obshchestva // Nalogi i nalogooblozhenie.-2005.-№2.-S. 47-49.
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Chibinev V. M. Problemy sootnosheniya ponyatiy «obyazannost'» i «obyazatel'stvo» v nalogovom prave // Nalogi.-2006.-№3.-S. 39-51.
Shaukenov A. T. Nekotorye polozheniya teorii nalogovogo pravoprityazaniya // Nalogi i nalogooblozhenie.-2008.-№4.-S. 34-38.
Yurmashev R. S. Osobennosti ob'ektivnoy storony sostavov nalogovykh pravonarusheniy // Finansovoe pravo.-2005.-№4.-S. 44-48.
Yadrikhinskiy S. A. Mekhanizm obespecheniya ispolneniya obyazannosti po uplate nalogov: problemy teorii i praktiki / Otv. red. E. Yu. Gracheva.-M.: Norma, Infra-M, 2015.-144 s
Bartashevich S.V. Effektivnost' sudebnykh doktrin protivodeystviya izbezhaniyu nalogooblozheniya kak kriteriy otsenki ekonomicheskoy bezopasnosti Rossii // Natsional'naya bezopasnost' / nota bene. - 2014. - 4. - C. 560 - 573. DOI: 10.7256/2073-8560.2014.4.10708.
Shcherbakova L.V. K diskussii ob obyazatel'stvennoy kontseptsii nalogovogo pravootnosheniya v sovremennoy natsional'noy doktrine // Administrativnoe i munitsipal'noe pravo. - 2011. - 11. - C. 43 - 53.

Аннотация: The subject of the present research is the estimation of the criteria defining characteristics of the tax residency of companies. The object of the research is the principles for determining tax residency of companies. The author of the article also underlines that tax residency is one of the fundamental concepts in the construction of the tax system and the common methodological platform for building and formalization of relations of subjects of foreign economic activity with different tax jurisdictions. Thus, the legal regulation is aimed at establishing residency subject composition and status of entities. The guidelines for determining tax residence companies involve (1) the place of incorporation, (2) the center of management and control, (3) the place of management; and (4) the place of effective management. The article describes the features of the principles determining tax residency. The place of incorporation is included as the last criterion for determining tax residency in case of failure of the preceding tests. Using econometric and statistical methods, in his research Grundel analyzes theoretical developments of the current legislation set forth by tax administrations of foreign countries, particularly the establishment of the basic principles of determining the residency of companies. In terms of the manipulation for multinational companies it is difficult to move all the factors influencing the determination of residency jurisdiction in the country with the low tax burden. The author concludes that it is necessary to use the conflict rules for determining the country of residency for physical entities as in the case with legal entities. The provisions set forth by the OECD Model Tax Convention for legal entities should be transferred to the obligation to determine the residency of physical entities. 

Ключевые слова: place of management, place of incorporation, Model Tax Convention, functional analysis, center of vital interests, residency criteria, principles of residency, international taxation, place of effective management, transfer pricing

Библиография:
Finansovo-kreditnyy entsiklopedicheskiy slovar'. M.: Finansy i statistika, 2002. 1168 s.
OECD Public comments received OECD Discussion draft on transfer pricing documentation and CbC reporting (23 February 2014). Vol. 1-4.
OECD Model Tax Convention on Income and Capital. Articles 7, 9.
Collett M. Developing a new test of fiscal residence for companies. http://www.austlii.edu.au/au/journals/UNSWLJ/2003/42.html#Heading7
The Horror-Scope for the Taxation Office: The Internet and its Impact on “Residence”. http://www.austlii.edu.au/au/journals/UNSWLJ/1998/53.html
Gidirim V.A. Printsip rezidentstva korporatsiy v mezhdunarodnom nalogovom prave // NB: Mezhdunarodnoe pravo. 2013. № 1. S. 76 http://e-notabene.ru/wl/article_427.html

References (transliteration):
Finansovo-kreditnyy entsiklopedicheskiy slovar'. M.: Finansy i statistika, 2002. 1168 s.
OECD Public comments received OECD Discussion draft on transfer pricing documentation and CbC reporting (23 February 2014). Vol. 1-4.
OECD Model Tax Convention on Income and Capital. Articles 7, 9.
Collett M. Developing a new test of fiscal residence for companies. http://www.austlii.edu.au/au/journals/UNSWLJ/2003/42.html#Heading7
The Horror-Scope for the Taxation Office: The Internet and its Impact on “Residence”. http://www.austlii.edu.au/au/journals/UNSWLJ/1998/53.html
Gidirim V.A. Printsip rezidentstva korporatsiy v mezhdunarodnom nalogovom prave // NB: Mezhdunarodnoe pravo. 2013. № 1. S. 76 http://e-notabene.ru/wl/article_427.html

Аннотация: The subject of the research is the problems arising in the process of application of tax and levy legislation and competition laws. Particular usses related to the topic of the research are sometimes viewed by researchers who analyze the process of regulation of legal relations in case of bankruptcy. However, there is a lack of comprehensive researches on particular issues of fulfiment of obligations to pay VAT in case of bankruptcy. The author of the present research article examine such aspects of the topic as the development of the legal concept of tax responsibilities of an insolvent taxpayer, tax effects of the decision to sell property and/or property rights of an insolvent taxpayer by single lot, debtor's assets, to replace debtor's assets and seize an insolvent taxpayer's property by a mortgagee. Special attention is paid to the classification of legal approaches developed as a result of changes in the legislation and explanations of supreme judicial authorities. The research is based on the methods of historical and comparative legal studies. The researcher describes contradictions in the legislation and judicial practice regarding fulfilment of obligations to pay value-added tax in case of taxpayer's bankruptcy. Legal views are calssified depending on the periods of applicability of different versions of the Tax Code. The author also uses the methods of legal modeling when analyzing obligations to pay VAT when property has been sold as a property complex or by single lot as well as when a debtor's assets have been replaced. The researcher offers theoretical and practical recommendations on solving the issues arising in the process of application of tax laws and bankruptcy laws. The researcher also makes an attempt to systematize different interpretations of laws and fill in the gaps in legal regulation. As a result of his detailed analysis of tax obligations to pay VAT, the author defines positive and negative factors of selling the bunkrupt's property by one lot, debtor's enterprises or assets, replacement of debtor's assets and seizure of an insolvent taxpayer's property by a mortgagee. As a result, the author offers mechanisms of minimization of losses for taxpayers in case of bankruptcy and relevant tax control activities conducted in relation to both debtors and their counterparts. The author makes recommendations in improving the provisions about justified tax benefits through making amendments in the tax and bankruptcy laws. In particular, the author offers to make certain conditions that would support the fiscal interest of the governnent. Peculiar conclusions have been made regarding autonomous legal standing of creditors' association whose decisions often result in tax consequences for the taxpayer in debt or his counterparts.  

Ключевые слова: bankruptcy, replacement of debtor's assets, unjustified tax benefit, obligatory payment, seniority in fulfilment of obligations, insolvency, VAT reinstatment, VAT refund, VAT (value-added tax), tax issues

Библиография:
Telyukina M.V. Kommentariy k Federal'nomu zakonu ot 26.10.2002 № 127-FZ «O nesostoyatel'nosti (bankrotstve)» (postateynyy) // SPS «Konsul'tantPlyus». 2003.
Alieva K.M. Zameshchenie aktivov dolzhnika. «Podvodnye kamni» v protsedure provedeniya // Arbitrazhnaya praktika. 2012. № 8.-S. 92-97.
Berkovich N.V. Zameshchenie aktivov dolzhnika pri provedenii protsedur bankrotstva: za i protiv // EZh-Yurist. 2004. № 45 // SPS «Konsul'tantPlyus». 2004.
Roenko M.V. Dolzhnik realizoval imushchestvo na stadii konkursnogo proizvodstva: kto dolzhen uplatit' NDS //Arbitrazhnaya praktika. 2014. № 6.-S. 118 – 121.
O nesostoyatel'nosti (bankrotstve): Federal'nyy zakon ot 26.10.2002 № 127-FZ (red. ot 13.07.2015) // SZ RF. 28.10.2002. № 43. st. 4190.
Nesostoyatel'nost' (bankrotstvo): nauchno-prakticheskiy kommentariy novell zakonodatel'stva i praktiki ego primeneniya / V.V. Vitryanskiy, V.V. Batsiev, A.V. Egorov i dr.; pod red. V.V. Vitryanskogo. M.: Statut, 2010. 336 s.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05.08.2000 № 117-FZ (red. ot 05.10.2015) // SZ RF. 07.08.2000. № 32. st. 3340.
Moiseev M.V. Bankrotstvo: pytaemsya izvlech' vygodu // Aktual'nye voprosy bukhgalterskogo ucheta i nalogooblozheniya. 2010. № 1.-S. 35 – 49.
Moiseev M.V. Zameshchenie aktivov dolzhnika // Promyshlennost': bukhgalterskiy uchet i nalogooblozhenie. 2009. № 12.-S. 6-19.
Moiseev M.V. Nekotorye nyuansy reorganizatsii v forme vydeleniya // Aktual'nye voprosy bukhgalterskogo ucheta i nalogooblozheniya. 2011. № 12.-S. 52 – 62.
Medvedeva T.M. Kommentariy k Opredeleniyu VAS RF ot 14.11.2013 № VAS-16064/13 «Ob otkaze v peredache dela v Prezidium Vysshego Arbitrazhnogo Suda Rossiyskoy Federatsii» // Akty i kommentarii dlya bukhgaltera. 2014. № 4.-S. 24 – 28.
Karpova A.A. Arbitrazhnyy upravlyayushchiy ne mozhet vystupat' nalogovym agentom pri realizatsii imushchestva dolzhnika //Arbitrazhnaya praktika. 2011. № 12.-S. 90 – 94.
Kommentariy k Federal'nomu zakonu «O nesostoyatel'nosti (bankrotstve)» (postateynyy) / A.Yu. Bushev, O.A. Gorodov, N.S. Kovalevskaya i dr.; pod red. V.F. Popondopulo. 3-e izd., pererab. i dop. M.: Prospekt, 2011. 776 s.
Karelina S.A. Zameshchenie aktivov kak mera po vosstanovleniyu platezhesposobnosti dolzhnika po zakonodatel'stvu RF // Predprinimatel'skoe pravo. 2014. № 2.-S. 23 – 29.
Drantsova K.V. O nekotorykh voprosakh, voznikayushchikh v sudebnoy praktike pri kvalifikatsii i ispolnenii trebovaniy po obyazatel'nym platezham v kachestve tekushchikh v dele o bankrotstve // Arbitrazhnye spory. 2015. № 1.-S. 58-84.
Dolinskaya V.V. Nesostoyatel'nost'? Reorganizatsiya? Restrukturizatsiya? (Na primere aktsionernykh obshchestv) // Zakony Rossii: opyt, analiz, praktika, 2007, № 3.-S. 13-17.
Denisov S.A., Egorov A.V., Sarbash S.V. Reabilitatsionnye protsedury v dele o bankrotstve: Postateynyy kommentariy k glavam V, VI, VIII Federal'nogo zakona «O nesostoyatel'nosti (bankrotstve)». M.: Statut, 2003.-380 s.
Degtereva G.V., Pivovarova O.G. Spornye voprosy zameshcheniya aktivov // Arbitrazhnaya praktika. 2006. № 1.-S. 3-8.
Grazhdanskiy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 30.11.1994 № 51-FZ (red. ot 13.07.2015) // SZ RF. 05.12.1994. № 32. st. 3301.
Govorukha M.A. Reshenie organov upravleniya dolzhnika – yuridicheskogo litsa o zameshchenii ego aktivov // Grazhdanskoe pravo. 2007. № 4.-S. 2 – 4.
Telyukina M.V., Tkachev V.N. Konkursnaya massa nesostoyatel'nogo dolzhnika // Advokat. 2003. № 8.-S. 45.
Chernykh L.S. Nekotorye voprosy zameshcheniya aktivov dolzhnika v khode protsedury bankrotstva // Grazhdanskoe pravo. 2005. № 2 // SPS Konsul'tantPlyus. 2005.

References (transliteration):
Telyukina M.V. Kommentariy k Federal'nomu zakonu ot 26.10.2002 № 127-FZ «O nesostoyatel'nosti (bankrotstve)» (postateynyy) // SPS «Konsul'tantPlyus». 2003.
Alieva K.M. Zameshchenie aktivov dolzhnika. «Podvodnye kamni» v protsedure provedeniya // Arbitrazhnaya praktika. 2012. № 8.-S. 92-97.
Berkovich N.V. Zameshchenie aktivov dolzhnika pri provedenii protsedur bankrotstva: za i protiv // EZh-Yurist. 2004. № 45 // SPS «Konsul'tantPlyus». 2004.
Roenko M.V. Dolzhnik realizoval imushchestvo na stadii konkursnogo proizvodstva: kto dolzhen uplatit' NDS //Arbitrazhnaya praktika. 2014. № 6.-S. 118 – 121.
O nesostoyatel'nosti (bankrotstve): Federal'nyy zakon ot 26.10.2002 № 127-FZ (red. ot 13.07.2015) // SZ RF. 28.10.2002. № 43. st. 4190.
Nesostoyatel'nost' (bankrotstvo): nauchno-prakticheskiy kommentariy novell zakonodatel'stva i praktiki ego primeneniya / V.V. Vitryanskiy, V.V. Batsiev, A.V. Egorov i dr.; pod red. V.V. Vitryanskogo. M.: Statut, 2010. 336 s.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05.08.2000 № 117-FZ (red. ot 05.10.2015) // SZ RF. 07.08.2000. № 32. st. 3340.
Moiseev M.V. Bankrotstvo: pytaemsya izvlech' vygodu // Aktual'nye voprosy bukhgalterskogo ucheta i nalogooblozheniya. 2010. № 1.-S. 35 – 49.
Moiseev M.V. Zameshchenie aktivov dolzhnika // Promyshlennost': bukhgalterskiy uchet i nalogooblozhenie. 2009. № 12.-S. 6-19.
Moiseev M.V. Nekotorye nyuansy reorganizatsii v forme vydeleniya // Aktual'nye voprosy bukhgalterskogo ucheta i nalogooblozheniya. 2011. № 12.-S. 52 – 62.
Medvedeva T.M. Kommentariy k Opredeleniyu VAS RF ot 14.11.2013 № VAS-16064/13 «Ob otkaze v peredache dela v Prezidium Vysshego Arbitrazhnogo Suda Rossiyskoy Federatsii» // Akty i kommentarii dlya bukhgaltera. 2014. № 4.-S. 24 – 28.
Karpova A.A. Arbitrazhnyy upravlyayushchiy ne mozhet vystupat' nalogovym agentom pri realizatsii imushchestva dolzhnika //Arbitrazhnaya praktika. 2011. № 12.-S. 90 – 94.
Kommentariy k Federal'nomu zakonu «O nesostoyatel'nosti (bankrotstve)» (postateynyy) / A.Yu. Bushev, O.A. Gorodov, N.S. Kovalevskaya i dr.; pod red. V.F. Popondopulo. 3-e izd., pererab. i dop. M.: Prospekt, 2011. 776 s.
Karelina S.A. Zameshchenie aktivov kak mera po vosstanovleniyu platezhesposobnosti dolzhnika po zakonodatel'stvu RF // Predprinimatel'skoe pravo. 2014. № 2.-S. 23 – 29.
Drantsova K.V. O nekotorykh voprosakh, voznikayushchikh v sudebnoy praktike pri kvalifikatsii i ispolnenii trebovaniy po obyazatel'nym platezham v kachestve tekushchikh v dele o bankrotstve // Arbitrazhnye spory. 2015. № 1.-S. 58-84.
Dolinskaya V.V. Nesostoyatel'nost'? Reorganizatsiya? Restrukturizatsiya? (Na primere aktsionernykh obshchestv) // Zakony Rossii: opyt, analiz, praktika, 2007, № 3.-S. 13-17.
Denisov S.A., Egorov A.V., Sarbash S.V. Reabilitatsionnye protsedury v dele o bankrotstve: Postateynyy kommentariy k glavam V, VI, VIII Federal'nogo zakona «O nesostoyatel'nosti (bankrotstve)». M.: Statut, 2003.-380 s.
Degtereva G.V., Pivovarova O.G. Spornye voprosy zameshcheniya aktivov // Arbitrazhnaya praktika. 2006. № 1.-S. 3-8.
Grazhdanskiy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 30.11.1994 № 51-FZ (red. ot 13.07.2015) // SZ RF. 05.12.1994. № 32. st. 3301.
Govorukha M.A. Reshenie organov upravleniya dolzhnika – yuridicheskogo litsa o zameshchenii ego aktivov // Grazhdanskoe pravo. 2007. № 4.-S. 2 – 4.
Telyukina M.V., Tkachev V.N. Konkursnaya massa nesostoyatel'nogo dolzhnika // Advokat. 2003. № 8.-S. 45.
Chernykh L.S. Nekotorye voprosy zameshcheniya aktivov dolzhnika v khode protsedury bankrotstva // Grazhdanskoe pravo. 2005. № 2 // SPS Konsul'tantPlyus. 2005.

Аннотация: The subject of the research is the analysis of modern methods and tools of state tax regulation applied to the innovative sector of the Russian economy as well as making suggestions on how to improve those based on the results of the analysis. The authors of the article have analyzed particular measures aimed at creating conditions for sustainable development of the innovative economic sector by the means of tax regulation within the framework of the state innovation strategy and innovation policy acting as the link between science and goals of industrial production, tax rebates, preferences and credit for innovation enterprises. The methodological basis of the research includes works of Russian scientists, legislative acts, laws and regulations of state authorities and federal laws. In the course of their research the authors have used the method of logical analysis, synthesis and planning. The novelty of the research is caused by the fact that the authors prove the need for improving the current tax regulation of the innovative economic sector and to develop recommendations on how to improve it. The authors of the article also emphasize the need to exclude redundant measures and activities aimed at improving tax regulation of the Russian innovation sector and to develop new measures in order to create conditions for increasing the investment attractivenes of innovations. At the end of the article the authors conclude that it will be impossible to move towards innovation-based development without efficient state innovation activity through developing and implementing the most successful methods and instruments including suggestions on how to improve regulation of the Russian innovative sector and increase innovation activity of Russian enterprises as well as the good image and security of innovation activity. 

Ключевые слова: tax regulation, innovations, innovative economic sector, tax rebates, tax preferences, tax credit, tax incentive, tax disincentive, strategic management, intellectual deliverables

Библиография:
Rasporyazhenie Pravitel'stva RF ot 08.12.2011 № 2227-r «Ob utverzhdenii Strategii innovatsionnogo razvitiya Rossiyskoy Federatsii na period do 2020 goda».-URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=123444
Chaykovskaya L.A., Yakushev A.Zh. Formirovanie usloviy razvitiya innovatsionnogo sektora ekonomiki putem sovershenstvovaniya nalogovoy sistemy // Audit i finansovyy analiz. 2012.-№ 6.-S. 18-23.
Vlasova E.V., Baklushina Yu.A. Nalogovoe regulirovanie innovatsionnogo razvitiya ekonomiki v usloviyakh preodoleniya krizisa // Kontsept.-2015.-№ 04 (aprel').-URL: http://e-kon-cept.ru/2015/15101.htm
Maletskiy A.A. Rol' i mekhanizm nalogovogo regulirovaniya v sovremennoy ekonomike // Mezhdunarodnyy bukhgalterskiy uchet.-2013.-№ 33 (279), sentyabr'.-S. 50-61
Chaykovskaya L.A., Yakushev A.Zh., Korkunov M.V. Usilenie roli intellektual'noy sobstvennosti v formirovanii aktivov innovatsionnykh predpriyatiy. Finansovaya analitika: problemy i resheniya. 2014.-№ 22.-S. 8-17.
Zobnina S.V., Balta E.Yu., Zobnina E.Yu. Nalogovye l'goty i preferentsii v sfere innovatsionnoy deyatel'nosti // Nalogovyy vestnik.-2010.-№ 6.-S. 72-80.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 31.07.1998 g. № 146-FZ (red. ot 13.07.2015).-URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=182838
Federal'nyy zakon ot 24.07.2007 g. № 209-FZ «O razvitii malogo i srednego predprinimatel'stva v Rossiyskoy Federatsii» (red. ot 29.06.2015).-URL: http://www.consultant.ru/document/cons_doc_LAW_52144/
Filin S.A. Ispol'zovanie effekta innovatsionnogo mul'tiplikatora-akseleratora pri innovatsionnom razvitii // Mikroekonomika.-2010.-№ 5, S. 51-68.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05.08.2000 g. № 117-FZ (red. ot 28.11.2015).-URL: http://www.consultant.ru/document/cons_doc_LAW_28165

References (transliteration):
Rasporyazhenie Pravitel'stva RF ot 08.12.2011 № 2227-r «Ob utverzhdenii Strategii innovatsionnogo razvitiya Rossiyskoy Federatsii na period do 2020 goda».-URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=123444
Chaykovskaya L.A., Yakushev A.Zh. Formirovanie usloviy razvitiya innovatsionnogo sektora ekonomiki putem sovershenstvovaniya nalogovoy sistemy // Audit i finansovyy analiz. 2012.-№ 6.-S. 18-23.
Vlasova E.V., Baklushina Yu.A. Nalogovoe regulirovanie innovatsionnogo razvitiya ekonomiki v usloviyakh preodoleniya krizisa // Kontsept.-2015.-№ 04 (aprel').-URL: http://e-kon-cept.ru/2015/15101.htm
Maletskiy A.A. Rol' i mekhanizm nalogovogo regulirovaniya v sovremennoy ekonomike // Mezhdunarodnyy bukhgalterskiy uchet.-2013.-№ 33 (279), sentyabr'.-S. 50-61
Chaykovskaya L.A., Yakushev A.Zh., Korkunov M.V. Usilenie roli intellektual'noy sobstvennosti v formirovanii aktivov innovatsionnykh predpriyatiy. Finansovaya analitika: problemy i resheniya. 2014.-№ 22.-S. 8-17.
Zobnina S.V., Balta E.Yu., Zobnina E.Yu. Nalogovye l'goty i preferentsii v sfere innovatsionnoy deyatel'nosti // Nalogovyy vestnik.-2010.-№ 6.-S. 72-80.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 31.07.1998 g. № 146-FZ (red. ot 13.07.2015).-URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=182838
Federal'nyy zakon ot 24.07.2007 g. № 209-FZ «O razvitii malogo i srednego predprinimatel'stva v Rossiyskoy Federatsii» (red. ot 29.06.2015).-URL: http://www.consultant.ru/document/cons_doc_LAW_52144/
Filin S.A. Ispol'zovanie effekta innovatsionnogo mul'tiplikatora-akseleratora pri innovatsionnom razvitii // Mikroekonomika.-2010.-№ 5, S. 51-68.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05.08.2000 g. № 117-FZ (red. ot 28.11.2015).-URL: http://www.consultant.ru/document/cons_doc_LAW_28165

Аннотация: The subject of the research is the investment tax credit (INC) to optimize the innovation processes in the housing and public utilities sector. The object of the research is the development of innovative activity of housing and public utilities in the Russian Federation. There are many problems that hinder the development of this sphere: the poor quality of housing and public utilities, deterioration of the material and technical base, low productivity, and others. So the reform of housing and public utlities is the key issue of the state socio-economic policy. The purpose of this work is to explore the possibility of using INC as the main financial instrument for solving investment and innovation problems of organizations in the housing sector. The author of the article discusses in detail the key parameters of the tax incentives for the development of innovation and investment in the housing sector. The author describes the scheme of assessment of investment tax credit for the realization of innovative activity by the housing and public utilities organizations, this scheme allowing to define the size of tax benefits taking into account possible threats of insolvency (bankruptcy) of the organizations in the sphere of housing and public utilities. As the result of the research the author comes to the conclusion that the rescheduling of the use of tax obligations in the form of deferred payment or installment plan helps to restore the financial situation in the sphere of utilities and creates the conditions to grant the INC for implemented innovations. Thus, the INC is targeted and contributes to the transformation of innovative processes that reach the current level of economic and social development and to achieve maximum efficiency of the housing sector.

Ключевые слова: financial investment tools, investment tax credits, tax exemptions, tax deferrals, installment payments, housing and public utilities, taxes, investment and innovative activity, bankruptcy, innovation

Библиография:
Troyanskaya M.A. Sovershenstvovanie predostavleniya investitsionnogo nalogovogo kredita s tsel'yu stimulirovaniya investitsionnoy deyatel'nosti // Izvestiya Orenburgskogo gosudarstvennogo agrarnogo universiteta. 2013. № 6. S. 170–173.
Tuaeva N.V., Batsoev T.Kh. Otsrochka, rassrochka, investitsionnyy nalogovyy kredit: problemy i puti sovershenstvovaniya // Izvestiya Gorskogo gosudarstvennogo agrarnogo universiteta. 2011. № 2. S. 227–230.
Seval'nev V.V. Razvitie innovatsionnogo sektora KNR // Zhurnal zarubezhnogo zakonodatel'stva i sravnitel'nogo pravovedeniya / Journal of foreighn legislation and comparative law. - 2012. - 2. - C. 164 - 174.
Yu. B. Mindlin, Yu. N. Shed'ko Strategii innovatsionnogo razvitiya
ekonomiki regiona // Natsional'naya bezopasnost' / nota bene. - 2011. - 5. - C. 77 - 87.
Vasil'ev A.V. Tseny,inflyatsiya, nalogi, innovatsionnoe razvitie // Administrativnoe i munitsipal'noe pravo. - 2012. - 3. - C. 64 - 67.
Zalibekova D.Z. Pravovoe regulirovanie nalogovykh l'got i vychetov // Teoriya i praktika obshchestvennogo razvitiya. 2013. № 4. S. 297–299.
Nechaev A.S. Innovatsionnyy podkhod k formirovaniyu investitsionnogo kredita // Vestnik Sibirskogo gosudarstvennogo aerokosmicheskogo universiteta imeni akademika M.F. Reshetneva. 2009. № 1.S. 146–150.
Nikityuk L.G., Nechaev A.S., Sozdanie modeli investitsionno-innovatsionnogo mekhanizma upravleniya sfery zhilishchno-kommunal'nogo khozyaystva // Nalogi i nalogooblozhenie. 2013. № 10 (112). S. 774–781. DOI: 10.7256/1812-8688.2013.10.10120.
Smorodina E.A. Nalogovoe stimulirovanie investitsiy v osnovnoy kapital v Rossii // Nauchno-issledovatel'skiy finansovyy institut. 2013. № 4. S. 157–166.
Tsentral'nyy bank Rossiyskoy Federatsii: ofitsial'nyy sayt [Elektronnyy resurs].URL: http://www/cbr.ru/
Abakarova R.Sh. Primenenie investitsionnogo nalogovogo kredita v Rossii // Teoriya i praktika obshchestvennogo razvitiya. 2014. № 9. S. 134–136.
Nalogovyy kodeks Rossiyskoy Federatsii. Ch. I ot 31 iyulya 1998 g. № 146-FZ (red. ot 08.06.2015 s izm. i dop., vstup. v silu s 08.07.2015) [Elektronnyy resurs].URL:http://www.consultant.ru/popular/nalog1/
Ob utverzhdenii Metodiki provedeniya analiza finansovogo sostoyaniya zainteresovannogo litsa v tselyakh ustanovleniya ugrozy vozniknoveniya priznakov ego nesostoyatel'nosti (bankrotstva) v sluchae edinovremennoy uplaty etim litsom naloga: prikaz Minekonomrazvitiya RF ot 18.04.2011 g. № 175 (zareg. v Minyuste RF 21.06.2011 № 21083) // Konsul'tant Plyus [Elektronnyy resurs].URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=115519

References (transliteration):
Troyanskaya M.A. Sovershenstvovanie predostavleniya investitsionnogo nalogovogo kredita s tsel'yu stimulirovaniya investitsionnoy deyatel'nosti // Izvestiya Orenburgskogo gosudarstvennogo agrarnogo universiteta. 2013. № 6. S. 170–173.
Tuaeva N.V., Batsoev T.Kh. Otsrochka, rassrochka, investitsionnyy nalogovyy kredit: problemy i puti sovershenstvovaniya // Izvestiya Gorskogo gosudarstvennogo agrarnogo universiteta. 2011. № 2. S. 227–230.
Seval'nev V.V. Razvitie innovatsionnogo sektora KNR // Zhurnal zarubezhnogo zakonodatel'stva i sravnitel'nogo pravovedeniya / Journal of foreighn legislation and comparative law. - 2012. - 2. - C. 164 - 174.
Yu. B. Mindlin, Yu. N. Shed'ko Strategii innovatsionnogo razvitiya
ekonomiki regiona // Natsional'naya bezopasnost' / nota bene. - 2011. - 5. - C. 77 - 87.
Vasil'ev A.V. Tseny,inflyatsiya, nalogi, innovatsionnoe razvitie // Administrativnoe i munitsipal'noe pravo. - 2012. - 3. - C. 64 - 67.
Zalibekova D.Z. Pravovoe regulirovanie nalogovykh l'got i vychetov // Teoriya i praktika obshchestvennogo razvitiya. 2013. № 4. S. 297–299.
Nechaev A.S. Innovatsionnyy podkhod k formirovaniyu investitsionnogo kredita // Vestnik Sibirskogo gosudarstvennogo aerokosmicheskogo universiteta imeni akademika M.F. Reshetneva. 2009. № 1.S. 146–150.
Nikityuk L.G., Nechaev A.S., Sozdanie modeli investitsionno-innovatsionnogo mekhanizma upravleniya sfery zhilishchno-kommunal'nogo khozyaystva // Nalogi i nalogooblozhenie. 2013. № 10 (112). S. 774–781. DOI: 10.7256/1812-8688.2013.10.10120.
Smorodina E.A. Nalogovoe stimulirovanie investitsiy v osnovnoy kapital v Rossii // Nauchno-issledovatel'skiy finansovyy institut. 2013. № 4. S. 157–166.
Tsentral'nyy bank Rossiyskoy Federatsii: ofitsial'nyy sayt [Elektronnyy resurs].URL: http://www/cbr.ru/
Abakarova R.Sh. Primenenie investitsionnogo nalogovogo kredita v Rossii // Teoriya i praktika obshchestvennogo razvitiya. 2014. № 9. S. 134–136.
Nalogovyy kodeks Rossiyskoy Federatsii. Ch. I ot 31 iyulya 1998 g. № 146-FZ (red. ot 08.06.2015 s izm. i dop., vstup. v silu s 08.07.2015) [Elektronnyy resurs].URL:http://www.consultant.ru/popular/nalog1/
Ob utverzhdenii Metodiki provedeniya analiza finansovogo sostoyaniya zainteresovannogo litsa v tselyakh ustanovleniya ugrozy vozniknoveniya priznakov ego nesostoyatel'nosti (bankrotstva) v sluchae edinovremennoy uplaty etim litsom naloga: prikaz Minekonomrazvitiya RF ot 18.04.2011 g. № 175 (zareg. v Minyuste RF 21.06.2011 № 21083) // Konsul'tant Plyus [Elektronnyy resurs].URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=115519

Аннотация: The article is devoted to the analysis of the role of fiscal federalism in reducing interterritorial differentiation of regions. The authors make a conclusion that the applicable system of allocation of taxes between different budget levels is irrational. They reasonably conclud that a significant centralization of tax revenues at the federal level increases interterritorial differentiation of regions, reduces sufficient incentives to develop their own revenue base and increases the volumes of incoming financial flows between the regions and federal authorities as well as between municipal units and regions. Based on the system approach and with the help of the SWOT analysis the authors describe the features of the current system of allocation of taxes between budgets of different levels in the Russian Federation. As a result of the research carried out, the authors reveal the defects of the current Russian taxation system. They make a reasoned conclusion that the defects of the Russian model of fiscal federalism is largely due to the lack of a comprehensive approach to developing the taxation system. Moreover, not all complex relations between participants of social relations arising in the process of imposing and paying taxes are taken into consideratin. The lack of an integrated approach to the establishment of the Russian taxation system exacerbates the economic and social contradictions, outflow of capital abroad and development of the shadow economy. 

Ключевые слова: fiscal capacity, fiscal federalism, taxation system, interterritorial imbalances, differentiation, reduction, intergovernmental relations, budget control, centralization of revenues, efficiency

Библиография:
Suleymanov M.M. K voprosu o reformirovanii mezhbyudzhetnykh otnosheniy [Tekst] // Finansy i kredit. 2013. № 18 (546). S. 52-60.
Suleymanov M.M. Rol' nalogovogo federalizma v formirovanii byudzhetnogo potentsiala territoriy [Tekst] // Finansy. 2011. №8.-S. 78-79.
Igonina L.L. Razvitie nalogovogo potentsiala regionov v determinantakh modernizatsionnykh protsessov [Tekst] // Nalogi i finansovoe pravo. 2012. № 3. S. 197-202.
Suleymanov M.M. Problemy i perspektivy formirovaniya effektivnoy modeli nalogovogo federalizma v Rossii [Tekst] // Finansy i kredit. 2013. № 25 (553). S. 65-71.
Nalogovye sistemy. Metodologiya razvitiya: monografiya dlya magistrantov, obuchayushchikhsya po programmam «Nalogi i nalogooblozhenie», «Finansy i kredit» i aspirantov, obuchayushchikhsya po nauchnoy spetsial'nosti 08.00.10 «Finansy, denezhnoe obrashchenie i kredit» [Tekst] / Pod redaktsiey I.A. Mayburova, Yu.B. Ivanova. Moskva, 2012. Ser. Magister S. 57
Aliev B.Kh., Suleymanov M.M. Modernizatsiya rossiyskoy modeli nalogovogo federalizma kak faktor povysheniya effektivnosti nalogovoy sistemy [Tekst] // Nalogi i finansovoe pravo. 2011. №7. – S. 178-182.
Aliev B.Kh., Suleymanov M.M. Regional'naya nalogovaya politika v determinantakh protsessov detsentralizatsii [Tekst] // Ekonomicheskiy analiz: teoriya i praktika. 2013. № 40. S. 47–52.
Aliev B.Kh., Suleymanov M.M. Strategicheskie orientiry sovershenstvovaniya nalogovoy sistemy Rossii [Tekst] // Finansy i kredit. 2013. № 42 S. 43-47.
Ekonomika nalogovykh reform: monografiya [Tekst] Pod redaktsiey I.A. Mayburova, Yu.B. Ivanova, L.L. Tarangul. Kiev, 2013. S. 124
Suleymanov M.M. Razvitie nalogovogo potentsiala byudzhetov territoriy v usloviyakh modernizatsii rossiyskoy ekonomiki [Tekst] // Ekonomicheskiy analiz: teoriya i praktika. 2011. № 43. S. 59-64.
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. Moskva, 2014. Ser. Magister. S 211.
Kravtsova N.I., Magomedova R.M., Suleymanov M.M. Nalogovaya detsentralizatsiya kak osnova formirovaniya effektivnoy byudzhetno-nalogovoy politiki regiona [Tekst] // Regional'naya ekonomika: teoriya i praktika. 2014. № 10. S. 7-15.

References (transliteration):
Suleymanov M.M. K voprosu o reformirovanii mezhbyudzhetnykh otnosheniy [Tekst] // Finansy i kredit. 2013. № 18 (546). S. 52-60.
Suleymanov M.M. Rol' nalogovogo federalizma v formirovanii byudzhetnogo potentsiala territoriy [Tekst] // Finansy. 2011. №8.-S. 78-79.
Igonina L.L. Razvitie nalogovogo potentsiala regionov v determinantakh modernizatsionnykh protsessov [Tekst] // Nalogi i finansovoe pravo. 2012. № 3. S. 197-202.
Suleymanov M.M. Problemy i perspektivy formirovaniya effektivnoy modeli nalogovogo federalizma v Rossii [Tekst] // Finansy i kredit. 2013. № 25 (553). S. 65-71.
Nalogovye sistemy. Metodologiya razvitiya: monografiya dlya magistrantov, obuchayushchikhsya po programmam «Nalogi i nalogooblozhenie», «Finansy i kredit» i aspirantov, obuchayushchikhsya po nauchnoy spetsial'nosti 08.00.10 «Finansy, denezhnoe obrashchenie i kredit» [Tekst] / Pod redaktsiey I.A. Mayburova, Yu.B. Ivanova. Moskva, 2012. Ser. Magister S. 57
Aliev B.Kh., Suleymanov M.M. Modernizatsiya rossiyskoy modeli nalogovogo federalizma kak faktor povysheniya effektivnosti nalogovoy sistemy [Tekst] // Nalogi i finansovoe pravo. 2011. №7. – S. 178-182.
Aliev B.Kh., Suleymanov M.M. Regional'naya nalogovaya politika v determinantakh protsessov detsentralizatsii [Tekst] // Ekonomicheskiy analiz: teoriya i praktika. 2013. № 40. S. 47–52.
Aliev B.Kh., Suleymanov M.M. Strategicheskie orientiry sovershenstvovaniya nalogovoy sistemy Rossii [Tekst] // Finansy i kredit. 2013. № 42 S. 43-47.
Ekonomika nalogovykh reform: monografiya [Tekst] Pod redaktsiey I.A. Mayburova, Yu.B. Ivanova, L.L. Tarangul. Kiev, 2013. S. 124
Suleymanov M.M. Razvitie nalogovogo potentsiala byudzhetov territoriy v usloviyakh modernizatsii rossiyskoy ekonomiki [Tekst] // Ekonomicheskiy analiz: teoriya i praktika. 2011. № 43. S. 59-64.
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. Moskva, 2014. Ser. Magister. S 211.
Kravtsova N.I., Magomedova R.M., Suleymanov M.M. Nalogovaya detsentralizatsiya kak osnova formirovaniya effektivnoy byudzhetno-nalogovoy politiki regiona [Tekst] // Regional'naya ekonomika: teoriya i praktika. 2014. № 10. S. 7-15.

Аннотация: In his article Zutikov discusses the most important functions of credit organizations in the taxation process. In particular, special attention is paid to the definitions of credit organizations and banks from the point of view of legal technicality in the lawmaking process. The author of the present article fully describes functions of credit organizations in the taxation process and views their activity as well as the problems that may arise in their communication with the regulatory authorities. In his article the author also points out that the tax liability of a credit organization has a rather unclear definition which creates the need for a better legal regulation thereof. The main research methods used by the author of the article include the technical legalistic method, comparative law method and the method of interpretation. The scientific novelty of the research is caused by the fact that the author provides a more miscellaneous definition of a credit organization and its role in the tax law and taxation process. The author suggests to formalise the definition of the legal capacity and competence of legal entities including credit organizations. The author also points out that the tax liability of a credit organization has a rather unclear definition which creates the need for a better legal regulation thereof.

Ключевые слова: tax, law, function, credit organization, taxation process, taxation law, rulemaking, process, procedure, responsibility

Библиография:
Nalogovyy kodeks RF (chast' pervaya) ot 31. 07. 1998 № 146-FZ //Sobranie zakonodatel'stva RF. 1998. № 31. St. 3824.
Grazhdanskiy kodeks RF (chast' pervaya) ot 30. 11. 1994 № 51-FZ //Sobranie zakonodatel'stva RF. 1994. № 32. St. 3301.
Federal'nyy zakon ot 02. 12. 1990 № 395-1 «O bankakh i bankovskoy deyatel'nosti» //Sobranie zakonodatel'stva RF. 1996. № 6. St. 492.
Polozhenie o poryadke soobshcheniya bankom v elektronnom vide nalogovomu organu ob otkrytii ili o zakrytii scheta, vklada (depozita), ob izmenenii rekvizitov scheta, vklada (depozita). (utv. Bankom Rossii 07. 09. 2007 № 311-P) //Vestnik Banka Rossii. 2007. № 58.
Postanovlenie Konstitutsionnogo Suda RF ot 12. 10. 1998 № 24-P «Po delu o proverke konstitutsionnosti punkta 3 stat'i 11 Zakona RF ot 27 dekabrya 1991 goda «Ob osnovakh nalogovoy sistemy v RF» //Sobranie zakonodatel'stva RF. 1998. № 42. St. 5211.
Opredelenie Verkhovnogo Suda RF ot 04. 06. 2015 № 308-KG15-4927 po delu №Az2-40589/2013 //SPS «Konsul'tantPlyus».
Gavrilov E. P. O grazhdanskoy pravosposobnosti i deesposobnosti //Khozyaystvo i pravo. 2011. № 3.
Melekhin A. V. Teoriya gosudarstva i prava. M., 2009.
Nalogovoe pravo Rossii / otv. red. Yu. A. Krokhina. M., 2007.
Ozhegov S. I., Shvedova N. Yu. Tolkovyy slovar' russkogo yazyka. M., 1997.
Proshin S. N. Deesposobnost' yuridicheskogo litsa – odna iz sostavlyayushchikh ego pravosposobnosti //Notarius. 2012. № 2.
Sumskiy D. A. Status yuridicheskikh lits. M., 2006.
Khropanyuk V. N. Teoriya gosudarstva i prava. M., 2000.

References (transliteration):
Nalogovyy kodeks RF (chast' pervaya) ot 31. 07. 1998 № 146-FZ //Sobranie zakonodatel'stva RF. 1998. № 31. St. 3824.
Grazhdanskiy kodeks RF (chast' pervaya) ot 30. 11. 1994 № 51-FZ //Sobranie zakonodatel'stva RF. 1994. № 32. St. 3301.
Federal'nyy zakon ot 02. 12. 1990 № 395-1 «O bankakh i bankovskoy deyatel'nosti» //Sobranie zakonodatel'stva RF. 1996. № 6. St. 492.
Polozhenie o poryadke soobshcheniya bankom v elektronnom vide nalogovomu organu ob otkrytii ili o zakrytii scheta, vklada (depozita), ob izmenenii rekvizitov scheta, vklada (depozita). (utv. Bankom Rossii 07. 09. 2007 № 311-P) //Vestnik Banka Rossii. 2007. № 58.
Postanovlenie Konstitutsionnogo Suda RF ot 12. 10. 1998 № 24-P «Po delu o proverke konstitutsionnosti punkta 3 stat'i 11 Zakona RF ot 27 dekabrya 1991 goda «Ob osnovakh nalogovoy sistemy v RF» //Sobranie zakonodatel'stva RF. 1998. № 42. St. 5211.
Opredelenie Verkhovnogo Suda RF ot 04. 06. 2015 № 308-KG15-4927 po delu №Az2-40589/2013 //SPS «Konsul'tantPlyus».
Gavrilov E. P. O grazhdanskoy pravosposobnosti i deesposobnosti //Khozyaystvo i pravo. 2011. № 3.
Melekhin A. V. Teoriya gosudarstva i prava. M., 2009.
Nalogovoe pravo Rossii / otv. red. Yu. A. Krokhina. M., 2007.
Ozhegov S. I., Shvedova N. Yu. Tolkovyy slovar' russkogo yazyka. M., 1997.
Proshin S. N. Deesposobnost' yuridicheskogo litsa – odna iz sostavlyayushchikh ego pravosposobnosti //Notarius. 2012. № 2.
Sumskiy D. A. Status yuridicheskikh lits. M., 2006.
Khropanyuk V. N. Teoriya gosudarstva i prava. M., 2000.

Аннотация: The subjects analyzed in the article are dispositions of the current version of Russia’s Tax Code and its new version that comes into force since January 1, 2015 (formulated by the Federal Law # 420-F3, which was adopted on December 28, 2013) about the formation of a tax base for operations with bond-like papers for taxation of incomes, including a record of losses from such operations. Besides, the article views interpretation of such dispositions of the legislature by courts, finance and tax agencies and experts. The author uses such methods, classical for the juridical science, as comparison of laws, the system method and the method of logical analysis. Basing on the results of his analysis, the author makes the conclusion about inaccurate interpretation of articles of the current version of the Tax Code that have to do with record of losses from operations with bond-like papers, aimed at taxation of incomes, by courts and the Ministry of Finance. The author also analyzes the drawbacks of the relevant norms of the version of the Tax Code that comes into force since January 1, 2015, and gives several suggestions for improving them.

Ключевые слова: Tax Code, tax on income, taxation of organizations’ income, bond-like papers, taxation of bond-like papers, loss record, hopeless debt, bill, bill losses, record of hopeless debts

Библиография:
Federal'nyy zakon ot 05.05.2014 N 99-FZ "O vnesenii izmeneniy v glavu 4 chasti pervoy Grazhdanskogo kodeksa Rossiyskoy Federatsii i o priznanii utrativshimi silu otdel'nykh polozheniy zakonodatel'nykh aktov Rossiyskoy Federatsii": prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 25.04.2014 g.: odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 29.042.2014 g. // Sobranie zakonodatel'stva RF, 12.05.2014, N 19, st. 2304
Postanovlenie FAS Moskovskogo okruga ot 06.08.2012 po delu N A40-71213/11-90-305 // Dokument opublikovan ne byl. Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
Pis'mo Minfina RF ot 04.09.2008 N 03-03-05/99» // Dokument opublikovan ne byl. Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
Pis'mo Minfina RF ot 20.01.2010 N 03-03-06/1/10 // Dokument opublikovan ne byl. Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
Postanovlenie FAS Severo-Zapadnogo okruga ot 11.01.2010 po delu N A05-7454/2009 // Dokument opublikovan ne byl. Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
Postanovlenie FAS Severo-Zapadnogo okruga ot 11.01.2010 po delu N A05-6767/2009 // Dokument opublikovan ne byl. Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
Gracheva E.V. Esli institut den'gi po vekselyu ne poluchil // Glavbukh. Prilozhenie "Uchet v sfere obrazovaniya", 2006, N 3
Efremova A.A. Garantiya platezha po vekselyu (bukhgalterskiy uchet, ischislenie naloga na pribyl' i NDS u avalista i vekseledatelya po avalirovannomu vekselyu) // Glavnaya kniga, 2009, N 16;
Postanovlenie FAS Severo-Zapadnogo okruga ot 18.01.2010 po delu N A05-7458/2009 // Dokument opublikovan ne byl. Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
Postanovlenie FAS Severo-Zapadnogo okruga ot 15.02.2010 po delu N A05-6783/2009 // Dokument opublikovan ne byl. Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
Postanovlenie Prezidiuma VAS RF ot 15.04.2008 N 15706/07 po delu N A45-1557/07-41/18 // Dokument opublikovan ne byl. Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
Postanovlenie FAS Severo-Zapadnogo okruga ot 15.02.2010 po delu N A05-6785/2009 // Dokument opublikovan ne byl. Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
Federal'nyy zakon ot 28.12.2013 N 420-FZ "O vnesenii izmeneniy v stat'yu 27.5-3 Federal'nogo zakona "O rynke tsennykh bumag" i chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii" : prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 18.12.2013 g.: odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 25.12.2013 g. // Sobranie zakonodatel'stva RF, 30.12.2013, N 52 (chast' I), st. 6985
Orobinskaya I.V. Mekhanizm optimizatsii naloga na pribyl' organizatsiy dlya uchastnikov konsolidirovannoy gruppy nalogoplatel'shchikov APK posredstvom sozdaniya rezervnykh fondov po somnitel'nym dolgam // Nalogi i nalogooblozhenie. - 2014. - 3. - C. 243 - 250. DOI: 10.7256/1812-8688.2014.3.11461.

References (transliteration):
Federal'nyy zakon ot 05.05.2014 N 99-FZ "O vnesenii izmeneniy v glavu 4 chasti pervoy Grazhdanskogo kodeksa Rossiyskoy Federatsii i o priznanii utrativshimi silu otdel'nykh polozheniy zakonodatel'nykh aktov Rossiyskoy Federatsii": prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 25.04.2014 g.: odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 29.042.2014 g. // Sobranie zakonodatel'stva RF, 12.05.2014, N 19, st. 2304
Postanovlenie FAS Moskovskogo okruga ot 06.08.2012 po delu N A40-71213/11-90-305 // Dokument opublikovan ne byl. Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
Pis'mo Minfina RF ot 04.09.2008 N 03-03-05/99» // Dokument opublikovan ne byl. Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
Pis'mo Minfina RF ot 20.01.2010 N 03-03-06/1/10 // Dokument opublikovan ne byl. Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
Postanovlenie FAS Severo-Zapadnogo okruga ot 11.01.2010 po delu N A05-7454/2009 // Dokument opublikovan ne byl. Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
Postanovlenie FAS Severo-Zapadnogo okruga ot 11.01.2010 po delu N A05-6767/2009 // Dokument opublikovan ne byl. Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
Gracheva E.V. Esli institut den'gi po vekselyu ne poluchil // Glavbukh. Prilozhenie "Uchet v sfere obrazovaniya", 2006, N 3
Efremova A.A. Garantiya platezha po vekselyu (bukhgalterskiy uchet, ischislenie naloga na pribyl' i NDS u avalista i vekseledatelya po avalirovannomu vekselyu) // Glavnaya kniga, 2009, N 16;
Postanovlenie FAS Severo-Zapadnogo okruga ot 18.01.2010 po delu N A05-7458/2009 // Dokument opublikovan ne byl. Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
Postanovlenie FAS Severo-Zapadnogo okruga ot 15.02.2010 po delu N A05-6783/2009 // Dokument opublikovan ne byl. Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
Postanovlenie Prezidiuma VAS RF ot 15.04.2008 N 15706/07 po delu N A45-1557/07-41/18 // Dokument opublikovan ne byl. Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
Postanovlenie FAS Severo-Zapadnogo okruga ot 15.02.2010 po delu N A05-6785/2009 // Dokument opublikovan ne byl. Dostup iz sprav.-pravovoy sistemy "Konsul'tantPlyus".
Federal'nyy zakon ot 28.12.2013 N 420-FZ "O vnesenii izmeneniy v stat'yu 27.5-3 Federal'nogo zakona "O rynke tsennykh bumag" i chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii" : prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 18.12.2013 g.: odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 25.12.2013 g. // Sobranie zakonodatel'stva RF, 30.12.2013, N 52 (chast' I), st. 6985
Orobinskaya I.V. Mekhanizm optimizatsii naloga na pribyl' organizatsiy dlya uchastnikov konsolidirovannoy gruppy nalogoplatel'shchikov APK posredstvom sozdaniya rezervnykh fondov po somnitel'nym dolgam // Nalogi i nalogooblozhenie. - 2014. - 3. - C. 243 - 250. DOI: 10.7256/1812-8688.2014.3.11461.

Аннотация: The subject analyzed in the article is a group of tax payments that are collected according to fixed tax rates. The object of the analysis is the system of public relations that emerge in the sphere of taxation. The author views the methods of classifying tax rates according to their main criterial features. Especial attention is attached to characteristics of taxes that are collected with application of fixed rates. The author analyzes the dynamics of receipts in connection with taxes that are estimated according to fixed rates, and provides an estimation of the influence of inflation processes on the volume of such receipts. The author also gives proofs of practicability of annual correction of fixed (specific) rates with an allowance for the index of inflation and changes in the market conjuncture. He suggests several corrective measures that can be used by the government in the case of using fixed tax rates in the conditions of inflation. In this article, the author uses such methods of formal logic as analysis and synthesis, induction and deduction, comparison, and extensively uses the graphic method. The author comes to the conclusion that a part of the payments that are collected according to fixed rates loses its initial importance due to a number of reasons. He also makes the conclusions about a direct relation between the negative dynamics of tax revenues and inflation processes, as well as about the necessity of introducing several amendments in the country’s tax and economic policy, with due regard for the strategic aims of the social and economic development.

Ключевые слова: fixed tax rates, classification of tax rates, tax rates, element of tax, structure of tax, tax regulation, tax revenues, inflation, realized income, indexation

Библиография:
Nalogovyy Kodeks RF. Chast' vtoraya. Federal'nyy zakon ot 05.08.00 g. № 117-FZ [Elektronnyy resurs]. – Dostup iz SPS «Konsul'tantPlyus»
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2012 god i na planovyy period 2013 i 2014 godov [Elektronnyy resurs]. – Dostup iz SPS «Konsul'tantPlyus»
Proekt Federal'nogo zakona «O vnesenii izmeneniy v glavu 25.3 chasti vtoroy Nalogovogo kodeksa Rossiyskoy Federatsii» № 543504-6 [Elektronnyy resurs] // Rezhim dostupa: URL: http://asozd2.duma.gov.ru (data obrashcheniya 15.08.2014)
Bryzgalin A. V. Nalogi i nalogovoe pravo. – M: Analitika-Press, 1998. –608 s.
Pepelyaev S.G. Osnovy nalogovogo prava. – M: Yurist', 2005.-591 s.
Shakirova R. K. Inflyatsiya, antiinflyatsionnaya politika i nalogi: teoriya i praktika / R. K. Shakirova // Finansy i kredit. 2015. № 2. S. 22–38
Materialy ofitsial'noy otchetnosti, opublikovannye na sayte Federal'noy nalogovoy sluzhby [Elektronnyy resurs] // Rezhim dostupa: URL: http://www.nalog.ru (data obrashcheniya 15.04.2015)
Indeks potrebitel'skikh tsen v % k dekabryu predshestvuyushchego goda [Elektronnyy resurs] // Rezhim dostupa: URL: http://base.garant.ru/149900/#ixzz3aHfhIDyp (data obrashcheniya 15.04.2015)
Orobinskaya I.V., Kaz'min A.G. Otsenka vliyaniya nalogovoy sistemy na ekonomku Rossii // Nalogi i nalogooblozhenie. - 2015. - 3. - C. 207 - 223. DOI: 10.7256/1812-8688.2015.3.13072.
Giraev V.K. Problemy nalogovogo regulirovaniya i stimulirovaniya ekonomiki Rossii // Nalogi i nalogooblozhenie. - 2015. - 4. - C. 277 - 288. DOI: 10.7256/1812-8688.2015.4.14604.
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // Finansy i upravlenie. - 2013. - 2. - C. 24 - 44. DOI: 10.7256/2409-7802.2013.2.629. URL: http://www.e-notabene.ru/flc/article_629.html
Arinin E.A. Teoreticheskie aspekty organizatsionno - pravovogo mekhanizma nalogooblozheniya v Rossiyskoy Federatsii. // Finansy i upravlenie. - 2013. - 4. - C. 1 - 29. DOI: 10.7256/2409-7802.2013.4.855. URL: http://www.e-notabene.ru/flc/article_855.html

References (transliteration):
Nalogovyy Kodeks RF. Chast' vtoraya. Federal'nyy zakon ot 05.08.00 g. № 117-FZ [Elektronnyy resurs]. – Dostup iz SPS «Konsul'tantPlyus»
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2012 god i na planovyy period 2013 i 2014 godov [Elektronnyy resurs]. – Dostup iz SPS «Konsul'tantPlyus»
Proekt Federal'nogo zakona «O vnesenii izmeneniy v glavu 25.3 chasti vtoroy Nalogovogo kodeksa Rossiyskoy Federatsii» № 543504-6 [Elektronnyy resurs] // Rezhim dostupa: URL: http://asozd2.duma.gov.ru (data obrashcheniya 15.08.2014)
Bryzgalin A. V. Nalogi i nalogovoe pravo. – M: Analitika-Press, 1998. –608 s.
Pepelyaev S.G. Osnovy nalogovogo prava. – M: Yurist', 2005.-591 s.
Shakirova R. K. Inflyatsiya, antiinflyatsionnaya politika i nalogi: teoriya i praktika / R. K. Shakirova // Finansy i kredit. 2015. № 2. S. 22–38
Materialy ofitsial'noy otchetnosti, opublikovannye na sayte Federal'noy nalogovoy sluzhby [Elektronnyy resurs] // Rezhim dostupa: URL: http://www.nalog.ru (data obrashcheniya 15.04.2015)
Indeks potrebitel'skikh tsen v % k dekabryu predshestvuyushchego goda [Elektronnyy resurs] // Rezhim dostupa: URL: http://base.garant.ru/149900/#ixzz3aHfhIDyp (data obrashcheniya 15.04.2015)
Orobinskaya I.V., Kaz'min A.G. Otsenka vliyaniya nalogovoy sistemy na ekonomku Rossii // Nalogi i nalogooblozhenie. - 2015. - 3. - C. 207 - 223. DOI: 10.7256/1812-8688.2015.3.13072.
Giraev V.K. Problemy nalogovogo regulirovaniya i stimulirovaniya ekonomiki Rossii // Nalogi i nalogooblozhenie. - 2015. - 4. - C. 277 - 288. DOI: 10.7256/1812-8688.2015.4.14604.
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // Finansy i upravlenie. - 2013. - 2. - C. 24 - 44. DOI: 10.7256/2409-7802.2013.2.629. URL: http://www.e-notabene.ru/flc/article_629.html
Arinin E.A. Teoreticheskie aspekty organizatsionno - pravovogo mekhanizma nalogooblozheniya v Rossiyskoy Federatsii. // Finansy i upravlenie. - 2013. - 4. - C. 1 - 29. DOI: 10.7256/2409-7802.2013.4.855. URL: http://www.e-notabene.ru/flc/article_855.html

Аннотация: The subject of the study is the current practice of tax regulation and stimulation of economy in Russia in the context of the development of market relations. The instability of the country’s tax legislation, which is currently oriented mainly to the fiscal function, limits the stimulation for economic development and rather often makes entrepreneurs withdraw to the sphere of shadow economy. The article presents a detail analysis of the main problems of the stimulating impact of taxes on economic development. The author attaches special attention to the necessity of increasing tax stimulation of enterprises to broaden the volume of production and to attract investments. Using the methods of comparative and structural logical analysis, the author comes to the conclusion of the necessity of an active use of instruments of taxation for regulating and stimulating Russia’s economy in the situation of today’s economic and political challenges. The main conclusion of the article is the necessity of a differentiated approach towards the distribution of the tax burden not only from the point of view of differentiation between branches of industry, but from the point of view of types of taxes as well. The author suggests and gives proof of his ideas of reforming the main budget revenue generating taxes (the tax of organizations’ revenues, goods and services tax, personal income tax and tax on natural resources production) in order to increase the efficiency of the government regulation and stimulation of investment processes in Russia’s economy. The results achieved can be used while working out concrete steps in this direction.  

Ключевые слова: taxation rate, structue of taxes, tax stimulation, tax regulation, principles of taxation, tax policy, tax system, tax burden, income tax, goods and services tax

Библиография:
Ermakov D.N., Lipatova I.V. Nalogovoe planirovanie kak upravlenie ekonomicheskimi protsessami na mikrourovne // Nalogi i nalogooblozhenie.-2014.-№7. –S. 637-649. DOI: 10.7256/1812-8688.2014.7.12558.
Nalogi i nalogooblozhenie. 6-e izd., dop. / Pod red. M.Romanovskogo, O. Vrublevskoy. – SPb.: Piter, 2009. – 528 s.: il.
Sal'kova O. S. Nalogovaya nagruzka v sisteme upravleniya finansami predpriyatiya // Finansy. 2010. № 1.-S. 33 – 38
Nalogi i nalogooblozhenie : uchebnik dlya prikladnogo bakalavriata / pod red. L. Ya. Marshavinoy, L. A. Chaykovskoy. — M. : Izdatel'stvo Yurayt, 2014. — 503 s. — Seriya : Bakalavr. Prikladnoy kurs.
Panskov V. G. Nalogi i nalogooblozhenie: teoriya i praktika : uchebnik dlya bakalavriata / V. G. Panskov. — 2-e izd., pererab. i dop. — M. : Izdatel'stvo Yurayt ; ID Yurayt, 2011. — 680 s. — Seriya : Bakalavr.
Skripnichenko V. A.Nalogi i nalogooblozhenie: Uchebnoe posobie3-e izdanie, pererabotannoe i dopolnennoe. SPb.: Piter; M.:Izdatel'skiy Dom BINFA, 2010.– 464 s.
Zverev A.V. Finansirovanie innovatsionnogo razvitiya ekonomiki [Tekst]: / A.V. Zverev // Finansy.-2010.-№12. –S. 9-14.
Peshkova A. A. Modelirovanie nalogovoy strategii khozyaystvuyushchego sub'ekta [Tekst]: / A.A. Peshkova // Vestnik Taganrogskogo instituta upravleniya i ekonomiki.-2011.-№1. –S. 44.
Giraev V.K. Model' otsenki effektivnosti primeneniya kriteriev samostoyatel'noy otsenki nalogovykh riskov v tenevom sektore // Nalogi i nalogooblozhenie. – 2014. – № 4. – S. 367-382. DOI: 10.7256/1812-8688.2014.4.11890
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2015 god i na planovyy period 2016 i 2017 godov. (Odobreny Pravitel'stvom Rossiyskoy Federatsii 1 iyulya 2014 goda). SPS Kosul'tantPlyus http://www.consultant.ru
Panskov V.G. Sovershenstvovanie amortizatsionnoy politiki v kontekste modernizatsii rossiyskoy ekonomiki //Finansy. –2010.-№11. S.27–31.
Predvaritel'nye predel'nye raskhody federal'nogo byudzheta na realizatsiyu gosudarstvennykh programm Rossiyskoy Federatsii na period do 2020 goda (data publikatsii:14.02.2014,data izmeneniya:14.02.2014).Internet–resurs http://www.minfin.ru/ru/budget/federal_budget
Tertyshnyy S.A. Institutsional'nye osnovy tenevoy ekonomiki sovremennoy Rossii // Problemy sovremennoy ekonomiki, №4 (40), 2011.
Otchetnye dannye ofitsial'nogo sayta FNS Rossii: www.nalog.ru (Razdel: Statistika i analitika: f.№4–NM).
Internet–resursy: http://www.cbr.ru/statistics/credit_statistics/MS.asp?Year=2013&pid=dkfs&sid=dm / ) i Federal'noy sluzhby gosstatistiki http://www.gks.ru / Raschety avtora.
Kheyfets B.A. Deofshorizatsiya rossiyskoy ekonomiki: vozmozhnosti i predely / B.A. Kheyfets. — M.: Institut ekonomiki, 2013. — 63 s.
Basu S., Fernald John G., Kimball Miles S. Are Technology Improvements Contractionary? // American Economic Review, American Economic Association, 2006.-Vol. 96 (06).

References (transliteration):
Ermakov D.N., Lipatova I.V. Nalogovoe planirovanie kak upravlenie ekonomicheskimi protsessami na mikrourovne // Nalogi i nalogooblozhenie.-2014.-№7. –S. 637-649. DOI: 10.7256/1812-8688.2014.7.12558.
Nalogi i nalogooblozhenie. 6-e izd., dop. / Pod red. M.Romanovskogo, O. Vrublevskoy. – SPb.: Piter, 2009. – 528 s.: il.
Sal'kova O. S. Nalogovaya nagruzka v sisteme upravleniya finansami predpriyatiya // Finansy. 2010. № 1.-S. 33 – 38
Nalogi i nalogooblozhenie : uchebnik dlya prikladnogo bakalavriata / pod red. L. Ya. Marshavinoy, L. A. Chaykovskoy. — M. : Izdatel'stvo Yurayt, 2014. — 503 s. — Seriya : Bakalavr. Prikladnoy kurs.
Panskov V. G. Nalogi i nalogooblozhenie: teoriya i praktika : uchebnik dlya bakalavriata / V. G. Panskov. — 2-e izd., pererab. i dop. — M. : Izdatel'stvo Yurayt ; ID Yurayt, 2011. — 680 s. — Seriya : Bakalavr.
Skripnichenko V. A.Nalogi i nalogooblozhenie: Uchebnoe posobie3-e izdanie, pererabotannoe i dopolnennoe. SPb.: Piter; M.:Izdatel'skiy Dom BINFA, 2010.– 464 s.
Zverev A.V. Finansirovanie innovatsionnogo razvitiya ekonomiki [Tekst]: / A.V. Zverev // Finansy.-2010.-№12. –S. 9-14.
Peshkova A. A. Modelirovanie nalogovoy strategii khozyaystvuyushchego sub'ekta [Tekst]: / A.A. Peshkova // Vestnik Taganrogskogo instituta upravleniya i ekonomiki.-2011.-№1. –S. 44.
Giraev V.K. Model' otsenki effektivnosti primeneniya kriteriev samostoyatel'noy otsenki nalogovykh riskov v tenevom sektore // Nalogi i nalogooblozhenie. – 2014. – № 4. – S. 367-382. DOI: 10.7256/1812-8688.2014.4.11890
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2015 god i na planovyy period 2016 i 2017 godov. (Odobreny Pravitel'stvom Rossiyskoy Federatsii 1 iyulya 2014 goda). SPS Kosul'tantPlyus http://www.consultant.ru
Panskov V.G. Sovershenstvovanie amortizatsionnoy politiki v kontekste modernizatsii rossiyskoy ekonomiki //Finansy. –2010.-№11. S.27–31.
Predvaritel'nye predel'nye raskhody federal'nogo byudzheta na realizatsiyu gosudarstvennykh programm Rossiyskoy Federatsii na period do 2020 goda (data publikatsii:14.02.2014,data izmeneniya:14.02.2014).Internet–resurs http://www.minfin.ru/ru/budget/federal_budget
Tertyshnyy S.A. Institutsional'nye osnovy tenevoy ekonomiki sovremennoy Rossii // Problemy sovremennoy ekonomiki, №4 (40), 2011.
Otchetnye dannye ofitsial'nogo sayta FNS Rossii: www.nalog.ru (Razdel: Statistika i analitika: f.№4–NM).
Internet–resursy: http://www.cbr.ru/statistics/credit_statistics/MS.asp?Year=2013&pid=dkfs&sid=dm / ) i Federal'noy sluzhby gosstatistiki http://www.gks.ru / Raschety avtora.
Kheyfets B.A. Deofshorizatsiya rossiyskoy ekonomiki: vozmozhnosti i predely / B.A. Kheyfets. — M.: Institut ekonomiki, 2013. — 63 s.
Basu S., Fernald John G., Kimball Miles S. Are Technology Improvements Contractionary? // American Economic Review, American Economic Association, 2006.-Vol. 96 (06).

Аннотация: The article views the amendments to the current tax legislation in Russia that were introduced by the Federal Law # 382-FZ adopted on November 29, 2014. The amendments were adopted in connection with the introduction of a new legal institution – a sales tax – in the Tax Code of the Russian Federation. This article examines the legal structure of the new tax, the object of taxation and the subject of the taxpayers, as well as some peculiarities of criminal prosecution for a failure to pay such a tax, in accordance with the Criminal Code of Russia (articles 198 and 199). The methodological basis of the research was a set of general scientific and specific methods of analyzing the objective social and legislature reality in this branch of science, such as the methods of analysis, synthesis, classification and generalization, as well as the methods of formal logic. As a result of this study, in view of the "blanket" effect of dispositions of the criminal legislature, an interrelation was revealed between the changes in tax laws and related changes in the criminal legislation of Russia, in connection with the expansion of the limits of juridical protection by criminal laws due to the emergence of a new taxation. The conclusions of the article may be useful for law enforcement authorities in their investigations and hearings of relevant cases, as well as for students, postgraduate students and people interested in the issues of law.

Ключевые слова: criminal responsibility, criminal legislature, rates, objects, tax payers, tax legislation, innovation, sales tax, tax crimes, dispositions

Библиография:
Nikiforov A.V. Polnomochiya nalogovykh organov pri primenenii otvetstvennosti za nalogovye prestupleniya // Administrativnoe i munitsipal'noe pravo.-2013.-11.-C. 1051-1057. DOI: 10.7256/1999-2807.2013.11.9912.
Artem'eva Yu.A. Osobennosti pravovogo statusa nalogoplatel'shchikov // Nalogi i nalogooblozhenie.-2012.-2.-C. 13-18.
Akopdzhanova M.O. Printsip svobody grazhdansko-pravovogo dogovora i ego ugolovno-pravovaya okhrana // Pravo i politika.-2014.-12.-C. 1946-1949. DOI: 10.7256/1811-9018.2014.12.11940.
Yudina N.I. Portovye sbory kak sbory fiskal'noy prirody // Nalogi i nalogooblozhenie.-2011.-12.-C. 15-21.
Akopdzhanova M.O. Pravovaya okhrana bankovskoy deyatel'nosti: novoe v zakonodatel'stve // Voprosy bezopasnosti.-2014.-4.-C. 91-103. DOI: 10.7256/2409-7543.2014.4.13374. URL: http://www.e-notabene.ru/nb/article_13374.html
Salkazanov A.E. Aktual'nye voprosy sovershenstvovaniya ugolovnoy otvetstvennosti za uklonenie ot uplaty nalogov i (ili) sborov s organizatsii v RF (st.199 UK RF) // Nalogi i nalogooblozhenie.-2014.-3.-C. 336-342. DOI: 10.7256/1812-8688.2014.3.11487.
Akopdzhanova M.O. Formirovanie sovremennogo zakonodatel'stva Rossiyskoy Federatsii ob ugolovnoy otvetstvennosti za prestupleniya protiv ustanovlennogo poryadka uplaty nalogov i sborov // Pravo i politika. – 2013.-№ 8. – S. 1022-1026. DOI: 10.7256/1811-9018.2013.8.8390.
Akopdzhanova M.O. Osnovnye kharakteristiki i parametry preodoleniya nalogovoy prestupnosti // Finansy i upravlenie. – 2013.-№ 3. – S. 25-36. DOI: 10.7256/2306-4234.2013.3.8396. URL: http://e-notabene.ru/flc/article_8396.html
Akopdzhanova M.O. O vvedenii v zakonodatel'stvo Rossii o nalogakh i sborakh instituta nalogovogo monitoringa // Finansy i upravlenie. – 2014.-№ 2. – S. 46-52. DOI: 10.7256/2306-4234.2014.2.13633. URL: http://e-notabene.ru/flc/article_13633.html
Akopdzhanova M.O. Ugolovnoe zakonodatel'stvo Rossii o nalogovykh prestupleniyakh v sovetskiy period // Finansy i upravlenie. – 2013.-№ 4. – S. 30-36. DOI: 10.7256/2306-4234.2013.4.8391. URL: http://e-notabene.ru/flc/article_8391.html
Akopdzhanova M.O. O roli ugolovno-pravovoy nauki v zakonotvorcheskom protsesse // Politika i obshchestvo.-2014.-№ 1.-S. 76-81. DOI: 10.7256/1812-8696.2014.1.9217.
Yadrikhinskiy S.A. Bankovskaya garantiya v nalogovykh otnosheniyakh: sravnitel'no-pravovoy analiz i praktika primeneniya // Nalogi i nalogooblozhenie.-2014.-4.-C. 383-392. DOI: 10.7256/1812-8688.2014.4.11757.
Kal'yan K.V. Pravovoe regulirovanie srokov sudebnogo obzhalovaniya aktov nalogovykh organov. // Nalogi i nalogooblozhenie.-2014.-1.-C. 38-43. DOI: 10.7256/1812-8688.2014.1.10876.

References (transliteration):
Nikiforov A.V. Polnomochiya nalogovykh organov pri primenenii otvetstvennosti za nalogovye prestupleniya // Administrativnoe i munitsipal'noe pravo.-2013.-11.-C. 1051-1057. DOI: 10.7256/1999-2807.2013.11.9912.
Artem'eva Yu.A. Osobennosti pravovogo statusa nalogoplatel'shchikov // Nalogi i nalogooblozhenie.-2012.-2.-C. 13-18.
Akopdzhanova M.O. Printsip svobody grazhdansko-pravovogo dogovora i ego ugolovno-pravovaya okhrana // Pravo i politika.-2014.-12.-C. 1946-1949. DOI: 10.7256/1811-9018.2014.12.11940.
Yudina N.I. Portovye sbory kak sbory fiskal'noy prirody // Nalogi i nalogooblozhenie.-2011.-12.-C. 15-21.
Akopdzhanova M.O. Pravovaya okhrana bankovskoy deyatel'nosti: novoe v zakonodatel'stve // Voprosy bezopasnosti.-2014.-4.-C. 91-103. DOI: 10.7256/2409-7543.2014.4.13374. URL: http://www.e-notabene.ru/nb/article_13374.html
Salkazanov A.E. Aktual'nye voprosy sovershenstvovaniya ugolovnoy otvetstvennosti za uklonenie ot uplaty nalogov i (ili) sborov s organizatsii v RF (st.199 UK RF) // Nalogi i nalogooblozhenie.-2014.-3.-C. 336-342. DOI: 10.7256/1812-8688.2014.3.11487.
Akopdzhanova M.O. Formirovanie sovremennogo zakonodatel'stva Rossiyskoy Federatsii ob ugolovnoy otvetstvennosti za prestupleniya protiv ustanovlennogo poryadka uplaty nalogov i sborov // Pravo i politika. – 2013.-№ 8. – S. 1022-1026. DOI: 10.7256/1811-9018.2013.8.8390.
Akopdzhanova M.O. Osnovnye kharakteristiki i parametry preodoleniya nalogovoy prestupnosti // Finansy i upravlenie. – 2013.-№ 3. – S. 25-36. DOI: 10.7256/2306-4234.2013.3.8396. URL: http://e-notabene.ru/flc/article_8396.html
Akopdzhanova M.O. O vvedenii v zakonodatel'stvo Rossii o nalogakh i sborakh instituta nalogovogo monitoringa // Finansy i upravlenie. – 2014.-№ 2. – S. 46-52. DOI: 10.7256/2306-4234.2014.2.13633. URL: http://e-notabene.ru/flc/article_13633.html
Akopdzhanova M.O. Ugolovnoe zakonodatel'stvo Rossii o nalogovykh prestupleniyakh v sovetskiy period // Finansy i upravlenie. – 2013.-№ 4. – S. 30-36. DOI: 10.7256/2306-4234.2013.4.8391. URL: http://e-notabene.ru/flc/article_8391.html
Akopdzhanova M.O. O roli ugolovno-pravovoy nauki v zakonotvorcheskom protsesse // Politika i obshchestvo.-2014.-№ 1.-S. 76-81. DOI: 10.7256/1812-8696.2014.1.9217.
Yadrikhinskiy S.A. Bankovskaya garantiya v nalogovykh otnosheniyakh: sravnitel'no-pravovoy analiz i praktika primeneniya // Nalogi i nalogooblozhenie.-2014.-4.-C. 383-392. DOI: 10.7256/1812-8688.2014.4.11757.
Kal'yan K.V. Pravovoe regulirovanie srokov sudebnogo obzhalovaniya aktov nalogovykh organov. // Nalogi i nalogooblozhenie.-2014.-1.-C. 38-43. DOI: 10.7256/1812-8688.2014.1.10876.

Аннотация: The article views economic relations that take place between tax payers and the state in the process of taxation, as well as the influence of Russia’s tax system on the country’s economy at large. The author pays attention to both internal and external factors that influence the formation and transformation of Russia’s tax system. The article reveals the consequences of the crisis developments in the Russian economy, which, in the author’s opinion, lead to a reduction of the taxable base of underlying taxes, which, in its turn, causes a decrease of tax revenues to the state. The author also analyzes the economic factors that influence changes in Russia’s tax system. The methodological basis of the author’s analysis is the fundamental conceptions in the works of Russian and foreign scientists, legislative and regulatory acts of the authorities, federal laws, Decrees of Russia’s President and Russia’s Government, materials of scientific and practical conferences that touch upon the issues of taxation. The author uses the abstract logical, the monographic, the statistical-economical, the economical-mathematical and other methods of economic analysis. The scientific novelty of the article lays in the theoretical and methodical grounding and elaboration of practical recommendations for determining the optimal parameters of the development of economic entities, in respect to the incumbent tax system of Russia. The author determines and characterizes the main factors that influence the increase of the tax burden and stipulate the development of shadow economy. An analysis is given of the current situation and trends of changes in

Ключевые слова: tax system, functions of taxes, principles of taxation, imposition of tax on organizations, tax revenues, tax burden, indirect taxes, goods and services tax, tax regulation, foreign countries

Библиография:
T.A. Efremova Genezis sistemy gosudarstvennogo nalogovogo administrirovaniya v Rossii // Nalogi i nalogooblozhenie.-2013.-3.-C. 205-216. DOI: 10.7256/1812-8688.2013.03.5.
Orobinskaya I.V. Osnovy optimizatsii nalogooblozheniya sel'skokhozyaystvennykh tovaroproizvoditeley v Rossii // Nalogi i nalogooblozhenie.-2013.-11.-C. 807-817. DOI: 10.7256/1812-8688.2013.11.9584.
I.V. Orobinskaya Evolyutsiya stanovleniya i razvitiya sistemy nalogooblozheniya sel'skokhozyaystvennykh predpriyatiy v Rossii i zarubezhnykh stranakh // Nalogi i nalogooblozhenie.-2012.-8.-C. 54-63.
Giraev V.K. Regional'naya nalogovaya politika v kontekste stimulirovaniya investitsiy // Nalogi i nalogooblozhenie.-2014.-2.-C. 124-137. DOI: 10.7256/1812-8688.2014.2.11187.
Safrina T.A. Nalogooblozhenie podaktsiznykh tovarov / T.A. Saf-rina // Nalogovyy vestnik. – 2005. – № 10. – S. 43-49
Tsenoobrazovanie i nalogooblozhenie: Uchebnik / Pod red. I.K. Sa-limzhanova. – M.: TK Velbi, Izd-vo Prospekt, 2003. – 424 s.
Panskov V.G. Nalogi i nalogovaya sistema RF: Uchebnik / V.G. Pan-skov. – M.: Finansy i statistika, 2005. – 464 s.
Nalogi v razvitykh stranakh / Pod red. Rusanovoy I.G. – M.: Finan-sy i statistika, 1991. – 288s.
Nalogovye sistemy zarubezhnykh stran / V.G. Knyazev, D.G. Chernika.; Pod red. prof. V.G. Knyazeva, prof. D.G. Chernika. 2-e izd. pererab. i dop. – M.: Zakon i pravo, Yuniti, 1997. – 191 s.
Tsentr ekonomicheskoy kon'yunktury pri Pravitel'stve Rossiy-skoy Federatsii // [Elektronnyy resurs] URL: www.cea.gov.ru
Dannye po formam statisticheskoy nalogovoy otchetnosti// www.nalog.ru: server Federal'noy Nalogovoy Sluzhby Rossii. URL: http://www.nalog.ru/nal_statistik/forms_stat (data obrashcheniya 10.10. 2012).
Ukaz Prezidenta RF ot 12.05.2009 № 537 "O Strategii natsio-nal'noy bezopasnosti Rossiyskoy Federatsii do 2020 goda" // Spravochno-pravovaya sistema «Konsul'tant Plyus»: [Elektr.resurs] /SPS «Kosul'tatn Plyus». – Posled. obnovlenie 08.10.2012.
Rasporyazhenie Pravitel'stva RF ot 17.11.2008 № 1662-r «O Kon-tseptsii dolgosrochnogo sotsial'no-ekonomicheskogo razvitiya Rossiyskoy Fe-deratsii na period do 2020 goda» (vmeste s "Kontseptsiey dolgosrochnogo so-tsial'no-ekonomicheskogo razvitiya Rossiyskoy Federatsii na period do 2020 goda")// Spravochno-pravovaya sistema «Konsul'tant Plyus»: [Elektr.resurs] /SPS «Kosul'tatn Plyus». – Posled. obnovlenie 08.10.2012.
O nalogovoy politike v Rossii do 2013 goda // Finansy. – 2010.-№3. – s. 19-22
Rossiyskiy statisticheskiy ezhegodnik, 2013 [Elektronnyy resurs] / Federal'naya sluzhba gosudarstvennoy statistiki (Rosstat).-Elektron. tekstovye dan.-M. : Statistika Rossii, 2011-elektron, opt. disk (SD-ROM). — Zagl. s etiketki diska.
E.N. Polyakov K voprosu o prichinakh finansovogo krizisa 2008-2010 godov i posledstviyakh dlya makroprudentsial'noy politiki // Natsional'naya bezopasnost' / nota bene.-2013.-1.-C. 51-65. DOI: 10.7256/2073-8560.2013.01.6.
Ezeeva I.R. Neravenstva dokhodov v Rossii // NB: Finansovoe pravo i upravlenie. — 2013.-№ 3.-S.1-6. DOI: 10.7256/2306-4234.2013.3.8837. URL: http://e-notabene.ru/flc/article_8837.html
Moroshkina M.V. Issledovanie razlichiy razvitiya rossiyskikh regionov na osnove dinamiki i urovnya valovogo regional'nogo produkta // NB: Ekonomika, trendy i upravlenie. — 2013.-№ 1.-S.64-90. DOI: 10.7256/2306-4595.2013.1.822. URL: http://e-notabene.ru/etc/article_822.html
Yavorskaya M.V. Regulirovanie finansovogo sektora v usloviyakh krizisa // NB: Ekonomika, trendy i upravlenie. — 2013.-№ 1.-S.91-110. DOI: 10.7256/2306-4595.2013.1.577. URL: http://e-notabene.ru/etc/article_577.html
Efremova T.A., Efremova L.I. Informatsionno-tekhnologicheskie osnovy modernizatsii nalogovogo administrirovaniya // NB: Finansovoe pravo i upravlenie. — 2012.-№ 1.-S.212-236. DOI: 10.7256/2306-4234.2012.1.361. URL: http://e-notabene.ru/flc/article_361.html
Rozanova L.I., Moroshkina M.V. Investitsionnaya diagonal' v raspredelenii inostrannogo kapitala v Rossii // NB: Ekonomika, trendy i upravlenie. — 2013.-№ 2.-S.193-204. DOI: 10.7256/2306-4595.2013.2.9018. URL: http://e-notabene.ru/etc/article_9018.html
Pavlov P.V. Osobyy administrativno-pravovoy rezhim na territorii ofshornykh zon: poryadok primeneniya i napravleniya sovershenstvovaniya // NB: Ekonomika, trendy i upravlenie. — 2012.-№ 1.-S.6-130. DOI: 10.7256/2306-4595.2012.1.424. URL: http://e-notabene.ru/etc/article_424.html
Kalakov R.N. Nalogooblozhenie innovatsiy: sovremennoe sostoyanie i perspektivy // NB: Finansovoe pravo i upravlenie. — 2012.-№ 1.-S.21-82. DOI: 10.7256/2306-4234.2012.1.388. URL: http://e-notabene.ru/flc/article_388.html
Kaz'min A.G., Orobinskaya I.V. Analiz postupleniya nalogov v byudzhety oblastey Tsentral'no-Chernozemnogo rayona // NB: Finansovoe pravo i upravlenie. — 2012.-№ 1.-S.156-211. DOI: 10.7256/2306-4234.2012.1.358. URL: http://e-notabene.ru/flc/article_358.html
Akopdzhanova M.O. Osnovnye kharakteristiki i parametry preodoleniya nalogovoy prestupnosti // NB: Finansovoe pravo i upravlenie. — 2013.-№ 3.-S.25-36. DOI: 10.7256/2306-4234.2013.3.8396. URL: http://e-notabene.ru/flc/article_8396.html
Arinin E.A. Teoreticheskie aspekty organizatsionno-pravovogo mekhanizma nalogooblozheniya v Rossiyskoy Federatsii. // NB: Finansovoe pravo i upravlenie. — 2013.-№ 4.-S.1-29. DOI: 10.7256/2306-4234.2013.4.855. URL: http://e-notabene.ru/flc/article_855.html
Aguzarova L.A. Puti ukrepleniya dokhodov mestnykh byudzhetov v dotatsionnom regione (na materialakh RSO-Alaniya) // NB: Finansovoe pravo i upravlenie. — 2013.-№ 4.-S.44-58. DOI: 10.7256/2306-4234.2013.4.6442. URL: http://e-notabene.ru/flc/article_6442.htm
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // NB: Finansovoe pravo i upravlenie. - 2013. - 2. - C. 24 - 44. DOI: 10.7256/2306-4234.2013.2.629. URL: http://www.e-notabene.ru/flc/article_629.html
Efremova T.A. Nalogovoe administrirovanie v Rossii: predposylki stanovleniya i osobennosti funktsionirovaniya // NB: Finansovoe pravo i upravlenie. - 2013. - 2. - C. 1 - 23. DOI: 10.7256/2306-4234.2013.2.622. URL: http://www.e-notabene.ru/flc/article_622.html

References (transliteration):
T.A. Efremova Genezis sistemy gosudarstvennogo nalogovogo administrirovaniya v Rossii // Nalogi i nalogooblozhenie.-2013.-3.-C. 205-216. DOI: 10.7256/1812-8688.2013.03.5.
Orobinskaya I.V. Osnovy optimizatsii nalogooblozheniya sel'skokhozyaystvennykh tovaroproizvoditeley v Rossii // Nalogi i nalogooblozhenie.-2013.-11.-C. 807-817. DOI: 10.7256/1812-8688.2013.11.9584.
I.V. Orobinskaya Evolyutsiya stanovleniya i razvitiya sistemy nalogooblozheniya sel'skokhozyaystvennykh predpriyatiy v Rossii i zarubezhnykh stranakh // Nalogi i nalogooblozhenie.-2012.-8.-C. 54-63.
Giraev V.K. Regional'naya nalogovaya politika v kontekste stimulirovaniya investitsiy // Nalogi i nalogooblozhenie.-2014.-2.-C. 124-137. DOI: 10.7256/1812-8688.2014.2.11187.
Safrina T.A. Nalogooblozhenie podaktsiznykh tovarov / T.A. Saf-rina // Nalogovyy vestnik. – 2005. – № 10. – S. 43-49
Tsenoobrazovanie i nalogooblozhenie: Uchebnik / Pod red. I.K. Sa-limzhanova. – M.: TK Velbi, Izd-vo Prospekt, 2003. – 424 s.
Panskov V.G. Nalogi i nalogovaya sistema RF: Uchebnik / V.G. Pan-skov. – M.: Finansy i statistika, 2005. – 464 s.
Nalogi v razvitykh stranakh / Pod red. Rusanovoy I.G. – M.: Finan-sy i statistika, 1991. – 288s.
Nalogovye sistemy zarubezhnykh stran / V.G. Knyazev, D.G. Chernika.; Pod red. prof. V.G. Knyazeva, prof. D.G. Chernika. 2-e izd. pererab. i dop. – M.: Zakon i pravo, Yuniti, 1997. – 191 s.
Tsentr ekonomicheskoy kon'yunktury pri Pravitel'stve Rossiy-skoy Federatsii // [Elektronnyy resurs] URL: www.cea.gov.ru
Dannye po formam statisticheskoy nalogovoy otchetnosti// www.nalog.ru: server Federal'noy Nalogovoy Sluzhby Rossii. URL: http://www.nalog.ru/nal_statistik/forms_stat (data obrashcheniya 10.10. 2012).
Ukaz Prezidenta RF ot 12.05.2009 № 537 "O Strategii natsio-nal'noy bezopasnosti Rossiyskoy Federatsii do 2020 goda" // Spravochno-pravovaya sistema «Konsul'tant Plyus»: [Elektr.resurs] /SPS «Kosul'tatn Plyus». – Posled. obnovlenie 08.10.2012.
Rasporyazhenie Pravitel'stva RF ot 17.11.2008 № 1662-r «O Kon-tseptsii dolgosrochnogo sotsial'no-ekonomicheskogo razvitiya Rossiyskoy Fe-deratsii na period do 2020 goda» (vmeste s "Kontseptsiey dolgosrochnogo so-tsial'no-ekonomicheskogo razvitiya Rossiyskoy Federatsii na period do 2020 goda")// Spravochno-pravovaya sistema «Konsul'tant Plyus»: [Elektr.resurs] /SPS «Kosul'tatn Plyus». – Posled. obnovlenie 08.10.2012.
O nalogovoy politike v Rossii do 2013 goda // Finansy. – 2010.-№3. – s. 19-22
Rossiyskiy statisticheskiy ezhegodnik, 2013 [Elektronnyy resurs] / Federal'naya sluzhba gosudarstvennoy statistiki (Rosstat).-Elektron. tekstovye dan.-M. : Statistika Rossii, 2011-elektron, opt. disk (SD-ROM). — Zagl. s etiketki diska.
E.N. Polyakov K voprosu o prichinakh finansovogo krizisa 2008-2010 godov i posledstviyakh dlya makroprudentsial'noy politiki // Natsional'naya bezopasnost' / nota bene.-2013.-1.-C. 51-65. DOI: 10.7256/2073-8560.2013.01.6.
Ezeeva I.R. Neravenstva dokhodov v Rossii // NB: Finansovoe pravo i upravlenie. — 2013.-№ 3.-S.1-6. DOI: 10.7256/2306-4234.2013.3.8837. URL: http://e-notabene.ru/flc/article_8837.html
Moroshkina M.V. Issledovanie razlichiy razvitiya rossiyskikh regionov na osnove dinamiki i urovnya valovogo regional'nogo produkta // NB: Ekonomika, trendy i upravlenie. — 2013.-№ 1.-S.64-90. DOI: 10.7256/2306-4595.2013.1.822. URL: http://e-notabene.ru/etc/article_822.html
Yavorskaya M.V. Regulirovanie finansovogo sektora v usloviyakh krizisa // NB: Ekonomika, trendy i upravlenie. — 2013.-№ 1.-S.91-110. DOI: 10.7256/2306-4595.2013.1.577. URL: http://e-notabene.ru/etc/article_577.html
Efremova T.A., Efremova L.I. Informatsionno-tekhnologicheskie osnovy modernizatsii nalogovogo administrirovaniya // NB: Finansovoe pravo i upravlenie. — 2012.-№ 1.-S.212-236. DOI: 10.7256/2306-4234.2012.1.361. URL: http://e-notabene.ru/flc/article_361.html
Rozanova L.I., Moroshkina M.V. Investitsionnaya diagonal' v raspredelenii inostrannogo kapitala v Rossii // NB: Ekonomika, trendy i upravlenie. — 2013.-№ 2.-S.193-204. DOI: 10.7256/2306-4595.2013.2.9018. URL: http://e-notabene.ru/etc/article_9018.html
Pavlov P.V. Osobyy administrativno-pravovoy rezhim na territorii ofshornykh zon: poryadok primeneniya i napravleniya sovershenstvovaniya // NB: Ekonomika, trendy i upravlenie. — 2012.-№ 1.-S.6-130. DOI: 10.7256/2306-4595.2012.1.424. URL: http://e-notabene.ru/etc/article_424.html
Kalakov R.N. Nalogooblozhenie innovatsiy: sovremennoe sostoyanie i perspektivy // NB: Finansovoe pravo i upravlenie. — 2012.-№ 1.-S.21-82. DOI: 10.7256/2306-4234.2012.1.388. URL: http://e-notabene.ru/flc/article_388.html
Kaz'min A.G., Orobinskaya I.V. Analiz postupleniya nalogov v byudzhety oblastey Tsentral'no-Chernozemnogo rayona // NB: Finansovoe pravo i upravlenie. — 2012.-№ 1.-S.156-211. DOI: 10.7256/2306-4234.2012.1.358. URL: http://e-notabene.ru/flc/article_358.html
Akopdzhanova M.O. Osnovnye kharakteristiki i parametry preodoleniya nalogovoy prestupnosti // NB: Finansovoe pravo i upravlenie. — 2013.-№ 3.-S.25-36. DOI: 10.7256/2306-4234.2013.3.8396. URL: http://e-notabene.ru/flc/article_8396.html
Arinin E.A. Teoreticheskie aspekty organizatsionno-pravovogo mekhanizma nalogooblozheniya v Rossiyskoy Federatsii. // NB: Finansovoe pravo i upravlenie. — 2013.-№ 4.-S.1-29. DOI: 10.7256/2306-4234.2013.4.855. URL: http://e-notabene.ru/flc/article_855.html
Aguzarova L.A. Puti ukrepleniya dokhodov mestnykh byudzhetov v dotatsionnom regione (na materialakh RSO-Alaniya) // NB: Finansovoe pravo i upravlenie. — 2013.-№ 4.-S.44-58. DOI: 10.7256/2306-4234.2013.4.6442. URL: http://e-notabene.ru/flc/article_6442.htm
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // NB: Finansovoe pravo i upravlenie. - 2013. - 2. - C. 24 - 44. DOI: 10.7256/2306-4234.2013.2.629. URL: http://www.e-notabene.ru/flc/article_629.html
Efremova T.A. Nalogovoe administrirovanie v Rossii: predposylki stanovleniya i osobennosti funktsionirovaniya // NB: Finansovoe pravo i upravlenie. - 2013. - 2. - C. 1 - 23. DOI: 10.7256/2306-4234.2013.2.622. URL: http://www.e-notabene.ru/flc/article_622.html

Аннотация: The paper examines trends in tax regulation and their impact on the economy of Russian agribusiness industry as well as recent political, economic and institutional changes that contributed to create favorable conditions and gave an impetus to the revival, shaping and development of the agricultural sector. The author notes that among numerous problems hampering the efficient and sustainable development of business entities in rural areas, the problem of optimal taxation of agribusiness is of crucial importance. The author argues that the existing taxation system does not properly function and in light of the national policy aimed to support domestic producers and implement fiscal reform, it should be revised and adjusted. The methodological basis of the research involves fundamental concepts set out in the works of Russian and foreign scientists, legislative and regulatory acts of public authorities, federal laws, decrees of the President and the RF Government, materials of scientific and practical conferences on the issues of taxation of agricultural producers. The work uses such methods as abstract logic, monographic, statistical and economic, economic-mathematical and other methods of economic research. The scientific novelty of the research lies in theoretical and methodological substantiation and identification of the characteristics of taxation of agricultural enterprises; suggestion to use multiple tax regimes taking into consideration the fact of seasonal production and the gap between production costs and return and to provide an efficient state regulation of agribusiness industry through offering tax benefits and using various stimulating measures. In addition, the article assesses the current level of the tax burden on enterprises of the agrarian sector of Russia and argues that the real sector of the Russian economy is in a difficult financial situation which proves that the limit of taxation should be determined taking into consideration the industry sector where the agricultural enterprise belongs as well as such factors as: the production volume and costs structure, the rate of capital turnover, etc.

Ключевые слова: tax revenues, tax burden, agribusiness industry, tax system, agriculture, tax regulation, GDP, VAT, income tax, UAT

Библиография:
I.V. Orobinskaya, A.V. Buryka Izmenenie vneshney i vnutrenney politiki Rossiyskoy Federatsii v otnoshenii sel'khoztovaroproizvoditeley v usloviyakh vstupleniya v VTO // Nalogi i nalogooblozhenie.-2012.-9.-C. 30-33.
Orobinskaya I.V. Kharakteristika nalogovogo potentsiala sub'ektov agrarnogo sektora Rossii na primere oblastey TsChR // Nalogi i nalogooblozhenie.-2014.-6.-C. 579-587. DOI: 10.7256/1812-8688.2014.6.11783.
Mozolin V.P. O makro-i mikro-pravovom regulirovanii kompleksnykh imushchestvennykh otnosheniy v sfere ekonomiki // Zhurnal zarubezhnogo zakonodatel'stva i sravnitel'nogo pravovedeniya.-2012.-3.-C. 78-85.
D'yakova E.B., Maletskiy A.A. Mnogokomponentnaya metodika otsenki nalogovoy nagruzki sektora domashnikh khozyaystv // Nalogi i nalogooblozhenie.-2014.-3.-C. 289-311. DOI: 10.7256/1812-8688.2014.3.11521.
Orobinskaya I.V. Nalogovye instrumenty obespecheniya stabil'nogo razvitiya otrasley APK // Nalogi i nalogooblozhenie.-2014.-5.-C. 501-508. DOI: 10.7256/1812-8688.2014.5.12019.
I.V. Orobinskaya Evolyutsiya stanovleniya i razvitiya sistemy nalogooblozheniya sel'skokhozyaystvennykh predpriyatiy v Rossii i zarubezhnykh stranakh // Nalogi i nalogooblozhenie.-2012.-8.-C. 54-63.
Orobinskaya I.V. Nalogovye instrumenty obespecheniya stabil'nogo razvitiya otrasley APK // Nalogi i nalogooblozhenie.-2014.-4.-C. 393-400. DOI: 10.7256/1812-8688.2014.4.12019.
Tsentr ekonomicheskoy kon'yunktury pri Pravitel'stve Rossiyskoy Federatsii // [Elektronnyy resurs] URL: www.cea.gov.ru
Dannye po formam statisticheskoy nalogovoy otchetnosti// www.nalog.ru: server Federal'noy Nalogovoy Sluzhby Rossii. URL: http://www.nalog.ru/nal_statistik/forms_stat (data obrashcheniya 10.10. 2012).
Ukaz Prezidenta RF ot 12.05.2009 № 537 "O Strategii natsional'noy bezopasnosti Rossiyskoy Federatsii do 2020 goda" // Spravochno-pravovaya sis-tema «Konsul'tant Plyus»: [Elektr.resurs] /SPS «Kosul'tatn Plyus». – Po-sled. obnovlenie 08.10.2012.
Problemy nalogovoy sistemy Rossii: teoriya, opyt, reforma: Pod red. M.V. Alekseeva, S.A. Sinel'nikova // Nauchnye trudy. – № 19. – T. 1,
– M.: Institut ekonomiki i perekhodnogo perioda, 2000. – 512 s. 2.Rasporyazhenie Pravitel'stva RF ot 17.11.2008 № 1662-r «O Kontsep-tsii dolgosrochnogo sotsial'no-ekonomicheskogo razvitiya Rossiyskoy Federatsii na period do 2020 goda» (vmeste s "Kontseptsiey dolgosrochnogo sotsial'no-ekonomicheskogo razvitiya Rossiyskoy Federatsii na period do 2020 goda")// Spravochno-pravovaya sistema «Konsul'tant Plyus»: [Elektr.resurs] /SPS «Ko-sul'tatn Plyus». – Posled. obnovlenie 08.10.2012.
E.N. Polyakov K voprosu o prichinakh finansovogo krizisa 2008-2010 godov i posledstviyakh dlya makroprudentsial'noy politiki // Natsional'naya bezopasnost' / nota bene.-2013.-1.-C. 51-65. DOI: 10.7256/2073-8560.2013.01.6.
Ezeeva I.R. Neravenstva dokhodov v Rossii // NB: Finansovoe pravo i upravlenie. — 2013.-№ 3.-S.1-6. DOI: 10.7256/2306-4234.2013.3.8837. URL: http://e-notabene.ru/flc/article_8837.html
Moroshkina M.V. Issledovanie razlichiy razvitiya rossiyskikh regionov na osnove dinamiki i urovnya valovogo regional'nogo produkta // NB: Ekonomika, trendy i upravlenie. — 2013.-№ 1.-S.64-90. DOI: 10.7256/2306-4595.2013.1.822. URL: http://e-notabene.ru/etc/article_822.html
Yavorskaya M.V. Regulirovanie finansovogo sektora v usloviyakh krizisa // NB: Ekonomika, trendy i upravlenie. — 2013.-№ 1.-S.91-110. DOI: 10.7256/2306-4595.2013.1.577. URL: http://e-notabene.ru/etc/article_577.html
Efremova T.A., Efremova L.I. Informatsionno-tekhnologicheskie osnovy modernizatsii nalogovogo administrirovaniya // NB: Finansovoe pravo i upravlenie. — 2012.-№ 1.-S.212-236. DOI: 10.7256/2306-4234.2012.1.361. URL: http://e-notabene.ru/flc/article_361.html
Rozanova L.I., Moroshkina M.V. Investitsionnaya diagonal' v raspredelenii inostrannogo kapitala v Rossii // NB: Ekonomika, trendy i upravlenie. — 2013.-№ 2.-S.193-204. DOI: 10.7256/2306-4595.2013.2.9018. URL: http://e-notabene.ru/etc/article_9018.html
Pavlov P.V. Osobyy administrativno-pravovoy rezhim na territorii ofshornykh zon: poryadok primeneniya i napravleniya sovershenstvovaniya // NB: Ekonomika, trendy i upravlenie. — 2012.-№ 1.-S.6-130. DOI: 10.7256/2306-4595.2012.1.424. URL: http://e-notabene.ru/etc/article_424.html
Kalakov R.N. Nalogooblozhenie innovatsiy: sovremennoe sostoyanie i perspektivy // NB: Finansovoe pravo i upravlenie. — 2012.-№ 1.-S.21-82. DOI: 10.7256/2306-4234.2012.1.388. URL: http://e-notabene.ru/flc/article_388.html
Kaz'min A.G., Orobinskaya I.V. Analiz postupleniya nalogov v byudzhety oblastey Tsentral'no-Chernozemnogo rayona // NB: Finansovoe pravo i upravlenie. — 2012.-№ 1.-S.156-211. DOI: 10.7256/2306-4234.2012.1.358. URL: http://e-notabene.ru/flc/article_358.html
Akopdzhanova M.O. Osnovnye kharakteristiki i parametry preodoleniya nalogovoy prestupnosti // NB: Finansovoe pravo i upravlenie. — 2013.-№ 3.-S.25-36. DOI: 10.7256/2306-4234.2013.3.8396. URL: http://e-notabene.ru/flc/article_8396.html
Arinin E.A. Teoreticheskie aspekty organizatsionno-pravovogo mekhanizma nalogooblozheniya v Rossiyskoy Federatsii. // NB: Finansovoe pravo i upravlenie. — 2013.-№ 4.-S.1-29. DOI: 10.7256/2306-4234.2013.4.855. URL: http://e-notabene.ru/flc/article_855.html
Aguzarova L.A. Puti ukrepleniya dokhodov mestnykh byudzhetov v dotatsionnom regione (na materialakh RSO-Alaniya) // NB: Finansovoe pravo i upravlenie. — 2013.-№ 4.-S.44-58. DOI: 10.7256/2306-4234.2013.4.6442. URL: http://e-notabene.ru/flc/article_6442.htm
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 24-44. DOI: 10.7256/2306-4234.2013.2.629. URL: http://www.e-notabene.ru/flc/article_629.html
Efremova T.A. Nalogovoe administrirovanie v Rossii: predposylki stanovleniya i osobennosti funktsionirovaniya // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 1-23. DOI: 10.7256/2306-4234.2013.2.622. URL: http://www.e-notabene.ru/flc/article_622.htm

References (transliteration):
I.V. Orobinskaya, A.V. Buryka Izmenenie vneshney i vnutrenney politiki Rossiyskoy Federatsii v otnoshenii sel'khoztovaroproizvoditeley v usloviyakh vstupleniya v VTO // Nalogi i nalogooblozhenie.-2012.-9.-C. 30-33.
Orobinskaya I.V. Kharakteristika nalogovogo potentsiala sub'ektov agrarnogo sektora Rossii na primere oblastey TsChR // Nalogi i nalogooblozhenie.-2014.-6.-C. 579-587. DOI: 10.7256/1812-8688.2014.6.11783.
Mozolin V.P. O makro-i mikro-pravovom regulirovanii kompleksnykh imushchestvennykh otnosheniy v sfere ekonomiki // Zhurnal zarubezhnogo zakonodatel'stva i sravnitel'nogo pravovedeniya.-2012.-3.-C. 78-85.
D'yakova E.B., Maletskiy A.A. Mnogokomponentnaya metodika otsenki nalogovoy nagruzki sektora domashnikh khozyaystv // Nalogi i nalogooblozhenie.-2014.-3.-C. 289-311. DOI: 10.7256/1812-8688.2014.3.11521.
Orobinskaya I.V. Nalogovye instrumenty obespecheniya stabil'nogo razvitiya otrasley APK // Nalogi i nalogooblozhenie.-2014.-5.-C. 501-508. DOI: 10.7256/1812-8688.2014.5.12019.
I.V. Orobinskaya Evolyutsiya stanovleniya i razvitiya sistemy nalogooblozheniya sel'skokhozyaystvennykh predpriyatiy v Rossii i zarubezhnykh stranakh // Nalogi i nalogooblozhenie.-2012.-8.-C. 54-63.
Orobinskaya I.V. Nalogovye instrumenty obespecheniya stabil'nogo razvitiya otrasley APK // Nalogi i nalogooblozhenie.-2014.-4.-C. 393-400. DOI: 10.7256/1812-8688.2014.4.12019.
Tsentr ekonomicheskoy kon'yunktury pri Pravitel'stve Rossiyskoy Federatsii // [Elektronnyy resurs] URL: www.cea.gov.ru
Dannye po formam statisticheskoy nalogovoy otchetnosti// www.nalog.ru: server Federal'noy Nalogovoy Sluzhby Rossii. URL: http://www.nalog.ru/nal_statistik/forms_stat (data obrashcheniya 10.10. 2012).
Ukaz Prezidenta RF ot 12.05.2009 № 537 "O Strategii natsional'noy bezopasnosti Rossiyskoy Federatsii do 2020 goda" // Spravochno-pravovaya sis-tema «Konsul'tant Plyus»: [Elektr.resurs] /SPS «Kosul'tatn Plyus». – Po-sled. obnovlenie 08.10.2012.
Problemy nalogovoy sistemy Rossii: teoriya, opyt, reforma: Pod red. M.V. Alekseeva, S.A. Sinel'nikova // Nauchnye trudy. – № 19. – T. 1,
– M.: Institut ekonomiki i perekhodnogo perioda, 2000. – 512 s. 2.Rasporyazhenie Pravitel'stva RF ot 17.11.2008 № 1662-r «O Kontsep-tsii dolgosrochnogo sotsial'no-ekonomicheskogo razvitiya Rossiyskoy Federatsii na period do 2020 goda» (vmeste s "Kontseptsiey dolgosrochnogo sotsial'no-ekonomicheskogo razvitiya Rossiyskoy Federatsii na period do 2020 goda")// Spravochno-pravovaya sistema «Konsul'tant Plyus»: [Elektr.resurs] /SPS «Ko-sul'tatn Plyus». – Posled. obnovlenie 08.10.2012.
E.N. Polyakov K voprosu o prichinakh finansovogo krizisa 2008-2010 godov i posledstviyakh dlya makroprudentsial'noy politiki // Natsional'naya bezopasnost' / nota bene.-2013.-1.-C. 51-65. DOI: 10.7256/2073-8560.2013.01.6.
Ezeeva I.R. Neravenstva dokhodov v Rossii // NB: Finansovoe pravo i upravlenie. — 2013.-№ 3.-S.1-6. DOI: 10.7256/2306-4234.2013.3.8837. URL: http://e-notabene.ru/flc/article_8837.html
Moroshkina M.V. Issledovanie razlichiy razvitiya rossiyskikh regionov na osnove dinamiki i urovnya valovogo regional'nogo produkta // NB: Ekonomika, trendy i upravlenie. — 2013.-№ 1.-S.64-90. DOI: 10.7256/2306-4595.2013.1.822. URL: http://e-notabene.ru/etc/article_822.html
Yavorskaya M.V. Regulirovanie finansovogo sektora v usloviyakh krizisa // NB: Ekonomika, trendy i upravlenie. — 2013.-№ 1.-S.91-110. DOI: 10.7256/2306-4595.2013.1.577. URL: http://e-notabene.ru/etc/article_577.html
Efremova T.A., Efremova L.I. Informatsionno-tekhnologicheskie osnovy modernizatsii nalogovogo administrirovaniya // NB: Finansovoe pravo i upravlenie. — 2012.-№ 1.-S.212-236. DOI: 10.7256/2306-4234.2012.1.361. URL: http://e-notabene.ru/flc/article_361.html
Rozanova L.I., Moroshkina M.V. Investitsionnaya diagonal' v raspredelenii inostrannogo kapitala v Rossii // NB: Ekonomika, trendy i upravlenie. — 2013.-№ 2.-S.193-204. DOI: 10.7256/2306-4595.2013.2.9018. URL: http://e-notabene.ru/etc/article_9018.html
Pavlov P.V. Osobyy administrativno-pravovoy rezhim na territorii ofshornykh zon: poryadok primeneniya i napravleniya sovershenstvovaniya // NB: Ekonomika, trendy i upravlenie. — 2012.-№ 1.-S.6-130. DOI: 10.7256/2306-4595.2012.1.424. URL: http://e-notabene.ru/etc/article_424.html
Kalakov R.N. Nalogooblozhenie innovatsiy: sovremennoe sostoyanie i perspektivy // NB: Finansovoe pravo i upravlenie. — 2012.-№ 1.-S.21-82. DOI: 10.7256/2306-4234.2012.1.388. URL: http://e-notabene.ru/flc/article_388.html
Kaz'min A.G., Orobinskaya I.V. Analiz postupleniya nalogov v byudzhety oblastey Tsentral'no-Chernozemnogo rayona // NB: Finansovoe pravo i upravlenie. — 2012.-№ 1.-S.156-211. DOI: 10.7256/2306-4234.2012.1.358. URL: http://e-notabene.ru/flc/article_358.html
Akopdzhanova M.O. Osnovnye kharakteristiki i parametry preodoleniya nalogovoy prestupnosti // NB: Finansovoe pravo i upravlenie. — 2013.-№ 3.-S.25-36. DOI: 10.7256/2306-4234.2013.3.8396. URL: http://e-notabene.ru/flc/article_8396.html
Arinin E.A. Teoreticheskie aspekty organizatsionno-pravovogo mekhanizma nalogooblozheniya v Rossiyskoy Federatsii. // NB: Finansovoe pravo i upravlenie. — 2013.-№ 4.-S.1-29. DOI: 10.7256/2306-4234.2013.4.855. URL: http://e-notabene.ru/flc/article_855.html
Aguzarova L.A. Puti ukrepleniya dokhodov mestnykh byudzhetov v dotatsionnom regione (na materialakh RSO-Alaniya) // NB: Finansovoe pravo i upravlenie. — 2013.-№ 4.-S.44-58. DOI: 10.7256/2306-4234.2013.4.6442. URL: http://e-notabene.ru/flc/article_6442.htm
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 24-44. DOI: 10.7256/2306-4234.2013.2.629. URL: http://www.e-notabene.ru/flc/article_629.html
Efremova T.A. Nalogovoe administrirovanie v Rossii: predposylki stanovleniya i osobennosti funktsionirovaniya // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 1-23. DOI: 10.7256/2306-4234.2013.2.622. URL: http://www.e-notabene.ru/flc/article_622.htm

Аннотация: The article discusses the theoretical issues and practice of the use of penalties in the tax legal relations as a means to make the required payments by the taxpayer as well as relative enforcement measures. The study identifies the targeted or functional destination of penalties. The implementation mechanism is investigated through consideration of stimulating function. It is concluded that the negative component of this function is clearly insufficient; charging penalties is not really a threat due to the low fiscal rate and the absence of negative stress or adverse consequences for the taxpayer's property. Attention is drawn to the positive component of the stimulating function which is implemented through the mechanism of incentives and preferences for the taxpayer. The work analyzes the legal nature of penalties; the grounds generating the obligation to pay them and associated legal implications; the restorative (compensatory) and accessory nature of penalties. The author raises the problem of differentiated approach based on the form of ownership to determine the pecuniary consequences of late repayment of unjustly acquired funds (savings). The work points to the “bottlenecks” in the regulation of this institution and suggests possible solutions.   

Ключевые слова: sanction, legal liability, arrears, stimulating function, enforcement measures, legal nature of penalties, means to fulfill obligation, tax liability, compensatory (restorative) relations, accessory nature

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Аннотация: Since the beginning of the year 2014, a number of important changes — the order of payment and collection of taxes and fees, off-site tax audits, tax prosecution– were introduced in the tax legislation. Some changes are connected with calculation and payment of specific taxes: VAT, personal income tax, excise tax, transport tax, property tax, and special tax regimes. The changes that took effect from mid-2014 include: new procedure for informing about the opening and closing of accounts with credit institutions; payment of property tax by entities applying the special tax regime of the single tax on the imputed income; new procedure for registration of organizations. The methodological basis of the study encompasses federal laws and legal acts of public authorities, elucidatory letters on tax changes in 2014 of the Ministry of Finance and FTS of Russia. The study uses methods of comparison, compilation, analysis and synthesis, as well as other methods. The conducted analysis makes it possible to outline forms and areas of reform in the tax control and administration in Russia. Also, the study describes the calculation and payment of basic Russian taxes in the current and short-term period. The obtained results can be used by accountants, auditors and other professionals dealing with taxation issues in their everyday business practice.

Ключевые слова: VAT, personal income tax, property tax deduction, transport tax, excise tax, property tax, special tax regimes, tax audit, tax declaration tax liability

Библиография:
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O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii: feder. zakon Ros. Federatsii ot 2 aprelya 2014 g. № 52-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 21 marta 2014 g.: odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 26 marta 2014 g. // Internet-versiya Konsul'tantPlyus: [sayt]. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=161213.
O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii v svyazi s osushchestvleniem mer nalogovogo i tamozhenno-tarifnogo stimulirovaniya deyatel'nosti po dobyche uglevodorodnogo syr'ya na kontinental'nom shel'fe Rossiyskoy Federatsii: feder. zakon Ros. Federatsii ot 30 sentyabrya 2013 g. № 268-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 11 sentyabrya 2013 g.: odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 25 sentyabrya 2013 g. // Internet-versiya Konsul'tantPlyus: [sayt]. URL: http://www.consultant.ru/document/cons_doc_LAW_154098/.
O naloge na imushchestvo organizatsii: pis'mo FNS Rossii ot 19 iyunya 2014 g. № BS-4-11/11793@ // Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby RF: [sayt]. URL: http://www.nalog.ru/rn23/about_fts/about_nalog/4713509/.
O poryadke okrugleniya kopeek do tselykh rubley pri ischislenii summ NDS, podlezhashchikh uplate v byudzhet: pis'mo Minfina Rossii ot 5 marta 2014 g. № 03-07-15/9519 // Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby RF: [sayt]. URL: http://www.nalog.ru/rn23/about_fts/about_nalog/4615493/.
O predstavlenii nalogovykh deklaratsiy po NDS, nachinaya s nalogovogo perioda za 1 kvartal 2014, litsami, ne yavlyayushchimisya platel'shchikami NDS, a takzhe nalogoplatel'shchikami, osvobozhdennymi ot ispolneniya obyazannostey nalogoplatel'shchika: pis'mo FNS Rossii ot 4 aprelya 2014 g. № GD-4-3/6132@ // Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby RF: [sayt]. URL: http://www.nalog.ru/rn23/about_fts/about_nalog/4604016/.
O primenenii p. 1 st. 119 NK RF v sluchae nepredstavleniya nalogovoy deklaratsii v ustanovlennyy srok: pis'mo Minfina Rossii ot 29 yanvarya 2014 g. № 03-02-07/1/3242 // Internet-versiya Konsul'tantPlyus: [sayt]. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=QUEST;n=133527
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.
Makevnina D. Yu., Filippova N. A. Zakonodatel'stvo o nalogovykh
pravonarusheniyakh: nedostatki
i napravleniya reformirovaniya // Nalogi i nalogooblozhenie. - 2012. - 11. - C. 8 - 14.

References (transliteration):
Nalogovyy kodeks RF // Informatsionno-pravovoy portal «Garant»: [sayt]. URL: http://base.garant.ru/10900200/.
O vnesenii izmeneniy v glavu 22 chasti vtoroy Nalogovogo kodeksa Rossiyskoy Federatsii: feder. zakon Ros. Federatsii ot 30 sentyabrya 2013 g. № 269-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 13 sentyabrya 2013 g.: odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 25 sentyabrya 2013 g. // Internet-versiya Konsul'tantPlyus: [sayt]. URL: http://www.consultant.ru/document/cons_doc_LAW_152475/.
O vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii: feder. zakon Ros. Federatsii ot 5 maya 2014 g. № 116-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 22 aprelya 2014 g.: odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 29 aprelya 2014 g. // Internet-versiya Konsul'tantPlyus: [sayt]. URL: http://www.consultant.ru/document/cons_doc_LAW_162598/.
O vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii v chasti protivodeystviya nezakonnym finansovym operatsiyam: feder. zakon Ros. Federatsii ot 28 iyunya 2013 g. № 134-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 11 iyunya 2013 g.: odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 26 iyunya 2013 g. // Ofitsial'nyy internet-portal pravovoy informatsii: [sayt]. URL: http://pravo.gov.ru/proxy/ips/?docbody=&nd=102337334&intelsearch=134-%D4%C7.
O vnesenii izmeneniy v stat'yu 12 chasti pervoy i glavu 30 chasti vtoroy Nalogovogo kodeksa Rossiyskoy Federatsii: feder. zakon Ros. Federatsii ot 2 noyabrya 2013 g. № 307-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 25 oktyabrya 2013 g.: odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 30 oktyabrya 2013 g. // Internet-versiya Konsul'tantPlyus: [sayt]. URL: http://www.consultant.ru/document/cons_doc_LAW_153921/.
O vnesenii izmeneniy v stat'yu 220 chasti vtoroy Nalogovogo kodeksa Rossiyskoy Federatsii: feder. zakon Ros. Federatsii ot 23 iyulya 2013 g. № 212-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 5 iyulya 2013 g.: odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 10 iyulya 2013 g. // Internet-versiya Konsul'tantPlyus: [sayt]. URL: http://www.consultant.ru/document/cons_doc_LAW_154019/.
O vnesenii izmeneniy v stat'yu 362 chasti vtoroy Nalogovogo kodeksa Rossiyskoy Federatsii: feder. zakon Ros. Federatsii ot 23 iyulya 2013 g. № 214-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 5 iyulya 2013 g.: odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 10 iyulya 2013 g. // Internet-versiya Konsul'tantPlyus: [sayt]. URL: http://www.consultant.ru/document/cons_doc_LAW_149660/.
O vnesenii izmeneniy v Federal'nyy zakon «O gosudarstvennoy registratsii yuridicheskikh lits i individual'nykh predprinimateley»: feder. zakon Ros. Federatsii ot 5 maya 2014 g. № 107-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 22 aprelya 2014 g.: odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 29 aprelya 2014 g. // Internet-versiya Konsul'tantPlyus: [sayt]. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=162600.
O vnesenii izmeneniy v Federal'nyy zakon «O fizicheskoy kul'ture i sporte v Rossiyskoy Federatsii» i otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii v tselyakh predotvrashcheniya protivopravnogo vliyaniya na rezul'taty ofitsial'nykh sportivnykh sorevnovaniy: feder. zakon Ros. Federatsii ot 23 iyulya 2013 g. № 198-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 5 iyulya 2013 g.: odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 10 iyulya 2013 g. // Internet-versiya Konsul'tantPlyus: [sayt]. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=156920.
O vnesenii izmeneniy v chast' vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i stat'yu 5 Zakona Rossiyskoy Federatsii «O nalogakh na imushchestvo fizicheskikh lits»: feder. zakon Ros. Federatsii ot 2 dekabrya 2013 g. № 344-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 22 noyabrya 2013 g.: odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 27 noyabrya 2013 g. // Internet-versiya Konsul'tantPlyus: [sayt]. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=155124.
O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i nekotorye drugie zakonodatel'nye akty Rossiyskoy Federatsii, a takzhe o priznanii utrativshimi silu otdel'nykh polozheniy zakonodatel'nykh aktov Rossiyskoy Federatsii: feder. zakon Ros. Federatsii ot 23 iyulya 2013 g. № 248-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 5 iyulya 2013 g.: odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 10 iyulya 2013 g. // Internet-versiya Konsul'tantPlyus: [sayt]. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=161336.
O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii: feder. zakon Ros. Federatsii ot 2 aprelya 2014 g. № 52-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 21 marta 2014 g.: odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 26 marta 2014 g. // Internet-versiya Konsul'tantPlyus: [sayt]. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=LAW;n=161213.
O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii v svyazi s osushchestvleniem mer nalogovogo i tamozhenno-tarifnogo stimulirovaniya deyatel'nosti po dobyche uglevodorodnogo syr'ya na kontinental'nom shel'fe Rossiyskoy Federatsii: feder. zakon Ros. Federatsii ot 30 sentyabrya 2013 g. № 268-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 11 sentyabrya 2013 g.: odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 25 sentyabrya 2013 g. // Internet-versiya Konsul'tantPlyus: [sayt]. URL: http://www.consultant.ru/document/cons_doc_LAW_154098/.
O naloge na imushchestvo organizatsii: pis'mo FNS Rossii ot 19 iyunya 2014 g. № BS-4-11/11793@ // Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby RF: [sayt]. URL: http://www.nalog.ru/rn23/about_fts/about_nalog/4713509/.
O poryadke okrugleniya kopeek do tselykh rubley pri ischislenii summ NDS, podlezhashchikh uplate v byudzhet: pis'mo Minfina Rossii ot 5 marta 2014 g. № 03-07-15/9519 // Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby RF: [sayt]. URL: http://www.nalog.ru/rn23/about_fts/about_nalog/4615493/.
O predstavlenii nalogovykh deklaratsiy po NDS, nachinaya s nalogovogo perioda za 1 kvartal 2014, litsami, ne yavlyayushchimisya platel'shchikami NDS, a takzhe nalogoplatel'shchikami, osvobozhdennymi ot ispolneniya obyazannostey nalogoplatel'shchika: pis'mo FNS Rossii ot 4 aprelya 2014 g. № GD-4-3/6132@ // Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby RF: [sayt]. URL: http://www.nalog.ru/rn23/about_fts/about_nalog/4604016/.
O primenenii p. 1 st. 119 NK RF v sluchae nepredstavleniya nalogovoy deklaratsii v ustanovlennyy srok: pis'mo Minfina Rossii ot 29 yanvarya 2014 g. № 03-02-07/1/3242 // Internet-versiya Konsul'tantPlyus: [sayt]. URL: http://base.consultant.ru/cons/cgi/online.cgi?req=doc;base=QUEST;n=133527
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.
Makevnina D. Yu., Filippova N. A. Zakonodatel'stvo o nalogovykh
pravonarusheniyakh: nedostatki
i napravleniya reformirovaniya // Nalogi i nalogooblozhenie. - 2012. - 11. - C. 8 - 14.

Аннотация: The article presents a historical retrospective introduction into the world economic practice of the consolidated taxation mechanism. The author identifies the main features of consolidated tax payments in foreign countries via analyzing characteristic features of conditions of functioning of consolidated taxpayer groups in different countries (including the participation share of one organization into another, mandatory establishment of consolidated taxpayer groups, a list of consolidated taxes, the order of consolidation of incomes and expenses, etc.). Also, national scientific publications allowed the author to explore the history of introduction of the tool of consolidated tax payments in Russia. The methodological basis of the work involves the following methods of research and scientific knowledge: analysis, deduction and induction, comparison, simulation, synthesis. An analysis of the works by different authors conducting research on foreign legislation in the field of tax payments by groups of companies has revealed that there are from two to four types of possible forms of tax consolidation with the general principle of separation reflecting the extent of consolidation: from simple arithmetic summing of profit indicators of individual group members calculated on their own to “single taxpayer” regime when each company member is treated as a part of the whole group.

Ключевые слова: consolidated group of taxpayers, world economic practice, integrated group tax consolidation options, single taxpayer, profit and loss statement, voluntary basis, consolidated tax return, the tax code, tax payments.

Библиография:
Ikonnikova O.A. Konsolidirovannaya gruppa nalogoplatel'shchikov [Elektronnyy resurs]. - M.: Korporativnoe upravlenie v sovremennom mire, 2003 // Rezhim dostupa: http://www.nccg.ru/site.xp/05505-0053050.html.
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Uchetnaya politika predpriyatiya dlya tseley bukhgalterskogo ucheta na 2014 god (pod red. Bryzgalina A.V.) //Nalogi i finansovoe pravo, 2014, № 3// spravochno-pravovaya sistema Konsul'tant plyus// http://www.consultant.ru.
Yujiro. O. Study based on a consolidated tax system adoption survey of companies listed on the Tokyo Stock Exchange // Kansai University review of business and commerce.-2005.-Vol.7.-P.23-39.
New Japanese anti-monopoly law amendment lifts ban on holding companies // Kojima Law Offices-1998.
Ikonnikova O.A. Pravovye rezhimy nalogooblozheniya vzaimozavisimykh lits (organizatsiy): dis. kan-ta yurid. nauk: 12.00.14 /O.A Ikonnikova; Institut zakonodatel'stva i sravnitel'nogo pravovedeniya pri Pravitel'stve Rossiyskoy Federatsii. – M, 2009. 220l. // https://dvs.rsl.ru/rsl/inet/Lists/UserCart/UserCartItems.aspx?id=xdis @004370151.
Ikonnikova O.A. Ponyatie konsolidirovannogo nalogoplatel'shchika v sovremennom nalogovom prave // Reformy i pravo.  2009.  № 4. S. 312.
Tafintseva D.Yu. Sistema konsolidirovannogo nalogooblozheniya kholdingovykh kompaniy: dis. … kand. ekon. nauk: 08.00.10 [Elektronnyy resurs] / D.Yu. Tafintseva; Natsional'nyy issledovatel'skiy universitet «Vysshaya shkola ekonomiki». – M., 2011.  206 s. // Rezhim dostupa: https://dvs.rsl.ru/rsl/inet/Lists/UserCart/UserCartItems. aspx?id=xdis@005107907.
Chaykovskaya L.A., Gubanova A.V. Sozdanie konsolidirovannogo nalogoplatel'shchika: posledstviya i preimushchestva // Finansovyy vestnik: finansy, nalogi, strakhovanie, bukhgalterskiy uchet.  2010.  № 6.  S. 5661.
Proekt Federal'nogo zakona «O kholdingakh» № 99049555-2 [Elektronnyy resurs] // dokument ofitsial'no ne opublikovan. Privoditsya po tekstu, privedennomu v spravochno-pravovoy sisteme Konsul'tant plyus // Rezhim dostupa: http://www.consultant.ru.
Federal'nyy zakon ot 30.11.1995 № 190-FZ «O finansovo-promyshlennykh gruppakh» // Rossiyskaya gazeta. – 06.12.1995. – № 236
Federal'nyy zakon ot 22.06.2007 № 115-FZ «O priznanii utrativshim silu Federal'nogo zakona «O finansovo-promyshlennykh gruppakh» // Sobranie zakonodatel'stva Rossiyskoy Federatsii. – 25.06.2007. – № 26. – St. 3088.
Byudzhetnoe poslanie Federal'nomu sobraniyu Rossiyskoy Federatsii «O byudzhetnoy politike v 2009–2011 godakh», 23.06.2008 [Elektronnyy resurs] // Ofitsial'nyy sayt Prezidenta Rossiyskoy Federatsii: Rezhim dostupa http://www.kremlin.ru/appears/2008/06/23/2127_type 63373_202940.shtml.
Byudzhetnoe poslanie Federal'nomu sobraniyu RF «O byudzhetnoy politike v 2008-2010 godakh», 09.03.2007. – ofitsial'nyy sayt Prezidenta RF // http://www.kremlin.ru/text/appears/2007/03/119318.shtml
Byudzhetnoe poslanie Federal'nomu sobraniyu RF «O byudzhetnoy politike v 2009-2011 godakh», 23.06.2008. – ofitsial'nyy sayt Prezidenta RF // http://www.kremlin.ru/appears/2008/06/23/2127_type63373_202940.shtml
Federal'nyy zakon ot 16.11.2011 № 321-FZ «O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii v svyazi s sozdaniem konsolidirovannoy gruppy nalogoplatel'shchikov» // Rossiyskaya gazeta. 21.11.2011. № 261.

References (transliteration):
Ikonnikova O.A. Konsolidirovannaya gruppa nalogoplatel'shchikov [Elektronnyy resurs]. - M.: Korporativnoe upravlenie v sovremennom mire, 2003 // Rezhim dostupa: http://www.nccg.ru/site.xp/05505-0053050.html.
The 7th Directive of 13 June 1983 based on the article 54 (3) (G) of the treaty on Consolidated Accounts (83/349/EEC).
On the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States: council directive of 23 July 1990 № 90/435/EES// Official Journal L 225.-1990.-20 Aug.-P/6-9.
Tafintseva, D.Yu. Sistema konsolidirovannogo nalogooblozheniya kholdingovykh kompaniy: dis. kan-ta ekon. nauk: 08.00.10 / D.Yu. Tafintseva; Natsional'nyy issledovatel'skiy universitet «Vysshaya shkola ekonomiki». – M, 2011.-206 l. // https://dvs.rsl.ru/rsl/inet/Lists/UserCart/UserCartItems. aspx?id=xdis@005107907.
Uchetnaya politika predpriyatiya dlya tseley bukhgalterskogo ucheta na 2014 god (pod red. Bryzgalina A.V.) //Nalogi i finansovoe pravo, 2014, № 3// spravochno-pravovaya sistema Konsul'tant plyus// http://www.consultant.ru.
Yujiro. O. Study based on a consolidated tax system adoption survey of companies listed on the Tokyo Stock Exchange // Kansai University review of business and commerce.-2005.-Vol.7.-P.23-39.
New Japanese anti-monopoly law amendment lifts ban on holding companies // Kojima Law Offices-1998.
Ikonnikova O.A. Pravovye rezhimy nalogooblozheniya vzaimozavisimykh lits (organizatsiy): dis. kan-ta yurid. nauk: 12.00.14 /O.A Ikonnikova; Institut zakonodatel'stva i sravnitel'nogo pravovedeniya pri Pravitel'stve Rossiyskoy Federatsii. – M, 2009. 220l. // https://dvs.rsl.ru/rsl/inet/Lists/UserCart/UserCartItems.aspx?id=xdis @004370151.
Ikonnikova O.A. Ponyatie konsolidirovannogo nalogoplatel'shchika v sovremennom nalogovom prave // Reformy i pravo.  2009.  № 4. S. 312.
Tafintseva D.Yu. Sistema konsolidirovannogo nalogooblozheniya kholdingovykh kompaniy: dis. … kand. ekon. nauk: 08.00.10 [Elektronnyy resurs] / D.Yu. Tafintseva; Natsional'nyy issledovatel'skiy universitet «Vysshaya shkola ekonomiki». – M., 2011.  206 s. // Rezhim dostupa: https://dvs.rsl.ru/rsl/inet/Lists/UserCart/UserCartItems. aspx?id=xdis@005107907.
Chaykovskaya L.A., Gubanova A.V. Sozdanie konsolidirovannogo nalogoplatel'shchika: posledstviya i preimushchestva // Finansovyy vestnik: finansy, nalogi, strakhovanie, bukhgalterskiy uchet.  2010.  № 6.  S. 5661.
Proekt Federal'nogo zakona «O kholdingakh» № 99049555-2 [Elektronnyy resurs] // dokument ofitsial'no ne opublikovan. Privoditsya po tekstu, privedennomu v spravochno-pravovoy sisteme Konsul'tant plyus // Rezhim dostupa: http://www.consultant.ru.
Federal'nyy zakon ot 30.11.1995 № 190-FZ «O finansovo-promyshlennykh gruppakh» // Rossiyskaya gazeta. – 06.12.1995. – № 236
Federal'nyy zakon ot 22.06.2007 № 115-FZ «O priznanii utrativshim silu Federal'nogo zakona «O finansovo-promyshlennykh gruppakh» // Sobranie zakonodatel'stva Rossiyskoy Federatsii. – 25.06.2007. – № 26. – St. 3088.
Byudzhetnoe poslanie Federal'nomu sobraniyu Rossiyskoy Federatsii «O byudzhetnoy politike v 2009–2011 godakh», 23.06.2008 [Elektronnyy resurs] // Ofitsial'nyy sayt Prezidenta Rossiyskoy Federatsii: Rezhim dostupa http://www.kremlin.ru/appears/2008/06/23/2127_type 63373_202940.shtml.
Byudzhetnoe poslanie Federal'nomu sobraniyu RF «O byudzhetnoy politike v 2008-2010 godakh», 09.03.2007. – ofitsial'nyy sayt Prezidenta RF // http://www.kremlin.ru/text/appears/2007/03/119318.shtml
Byudzhetnoe poslanie Federal'nomu sobraniyu RF «O byudzhetnoy politike v 2009-2011 godakh», 23.06.2008. – ofitsial'nyy sayt Prezidenta RF // http://www.kremlin.ru/appears/2008/06/23/2127_type63373_202940.shtml
Federal'nyy zakon ot 16.11.2011 № 321-FZ «O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii v svyazi s sozdaniem konsolidirovannoy gruppy nalogoplatel'shchikov» // Rossiyskaya gazeta. 21.11.2011. № 261.

Аннотация: The subject under research is the legal relations arising during tax planning performed by taxpayers in the course of their activity. The author views the borders of the legitimate tax planning — tax mitigation and illegal behavior, avoidance of the payment of taxes and levies and definition of the term ‘aggressive tax planning’ used in foreign countries. The author also studies the economic and judicial noncompliance of these term in legislations of different countries which creates the grounds for illegal avoidance of the payment of taxes and levies. Methodologically the present research is based on Russian economic researches carried out in the sphere of taxation. In her research the author has used the methods of analysis and synthesis, deduction and induction and comparison. The author also describes the main trends of the development of legislation in different countries in the process of prevention of illegal avoidance of the payment of taxes and levies based on illegal schemes used by taxpayers. It has been established that non-payment of taxes occurs as a result of contradictions in different systems of legislation which demands the coordinated decision of the problem made by all countries altogether.

Ключевые слова: tax mitigation, tax avoidance, aggressive tax planning, tax benefits, presumption of taxpayer’s good faith, tax violations, legitimacy of tax mitigation, tax fraud, tax turn around, business goal.

Библиография:
Ponomareva O. Odnodnevki pod pritselom // RG-Biznes, № 953 ot 24 iyunya 2014 g., rezhim dostupa: http://www.rg.ru/gazeta/rbg-nalog/2014/06/24.html
Kolodina I. Bukhgalteriya pravit biznes // RG-Biznes (Biznes i vlast'), №891 ot 9 aprelya 2013 g., rezhim dostupa: http://www.rg.ru/2013/04/09/ buhgalteria.html
Golova I. Na granitse zakona // RG-Biznes, №915 ot 24 sentyabrya 2013 g., rezhim dostupa : http://www.rg.ru/2013/09/24/vyvod.html
Bashkirova N.N. Eticheskie osnovy vozniknoveniya nalogovykh riskov gosudarstva // Nalogi i nalogooblozhenie. - 2013. - 9. - C. 705 - 713. DOI: 10.7256/1812-8688.2013.9.9672.
Shcherbakova E.M. Printsipy i podkhody k optimizatsii
nalogooblozheniya kommercheskikh
bankov // Nalogi i nalogooblozhenie. - 2013. - 8. - C. 603 - 614. DOI: 10.7256/1812-8688.2013.8.7799.
I. R. Payzulaev Problemy soblyudeniya nalogovoy distsipliny
i metody bor'by s ukloneniem ot nalogov // Nalogi i nalogooblozhenie. - 2012. - 4. - C. 18 - 23.
N. I. Morozko Adaptivnye instrumenty nalogovogo
planirovaniya v upravlenii
malymi organizatsiyami // Nalogi i nalogooblozhenie. - 2012. - 1. - C. 45 - 50.
Orobinskaya I.V. Metodicheskie rekomendatsii po optimizatsii nalogooblozheniya gorizontal'no - integrirovannykh ob'edineniy APK // Nalogi i nalogooblozhenie. - 2013. - 10. - C. 730 - 741. DOI: 10.7256/1812-8688.2013.10.9729.

References (transliteration):
Ponomareva O. Odnodnevki pod pritselom // RG-Biznes, № 953 ot 24 iyunya 2014 g., rezhim dostupa: http://www.rg.ru/gazeta/rbg-nalog/2014/06/24.html
Kolodina I. Bukhgalteriya pravit biznes // RG-Biznes (Biznes i vlast'), №891 ot 9 aprelya 2013 g., rezhim dostupa: http://www.rg.ru/2013/04/09/ buhgalteria.html
Golova I. Na granitse zakona // RG-Biznes, №915 ot 24 sentyabrya 2013 g., rezhim dostupa : http://www.rg.ru/2013/09/24/vyvod.html
Bashkirova N.N. Eticheskie osnovy vozniknoveniya nalogovykh riskov gosudarstva // Nalogi i nalogooblozhenie. - 2013. - 9. - C. 705 - 713. DOI: 10.7256/1812-8688.2013.9.9672.
Shcherbakova E.M. Printsipy i podkhody k optimizatsii
nalogooblozheniya kommercheskikh
bankov // Nalogi i nalogooblozhenie. - 2013. - 8. - C. 603 - 614. DOI: 10.7256/1812-8688.2013.8.7799.
I. R. Payzulaev Problemy soblyudeniya nalogovoy distsipliny
i metody bor'by s ukloneniem ot nalogov // Nalogi i nalogooblozhenie. - 2012. - 4. - C. 18 - 23.
N. I. Morozko Adaptivnye instrumenty nalogovogo
planirovaniya v upravlenii
malymi organizatsiyami // Nalogi i nalogooblozhenie. - 2012. - 1. - C. 45 - 50.
Orobinskaya I.V. Metodicheskie rekomendatsii po optimizatsii nalogooblozheniya gorizontal'no - integrirovannykh ob'edineniy APK // Nalogi i nalogooblozhenie. - 2013. - 10. - C. 730 - 741. DOI: 10.7256/1812-8688.2013.10.9729.

Аннотация: The author of the article proves the importance of his research by stating that the concept of regular patters of taxation and functioning of a taxation system is a theoretical basis for developing and improving the practical activity and allows to trace back the development thereof. The problem of studying regular patterns of taxation and functioning of a taxation system should be regarded as the most topical issue in economic and legal studies. The concept “regular patterns’ derives from philosophy and in legal practice the term “rule” is often used instead of “regular patterns’ which is not quite right, as the author states. According to the author, the term “regular patterns’ is superior to “rule” and is usually a result of collective performance of a number of rules. Therefore, the author concludes that “regular pattern” describes numerous relations and connections while “rule” describes one particular relation or connection. In his research the author has used the following methods: the method of formal logic, the method of comparative analysis, the method of theoretical analysis, mathematical and statistical methods as well as the measurement and abstraction techniques. The author offers a definition of the term “regular patterns of taxation” as well as a classification of these regular patterns. Based on this classification, the author describes and substantiates general patterns of functioning of the tax system in Russia (establishment, functioning and development patterns) and specific patterns (changes in the historical environment, type of ownership, development of commodity-money relations and social needs, functions and goals of the state institution).

Ключевые слова: regular patterns, tax policy, tax system, law, taxpayer, distribution, direct taxes, indirect taxes, fiscal revenues, budget.

Библиография:
Kachur O.V. Zakonomernosti formirovaniya nalogovoy sistemy v Rossiyskoy Federatsii: Dis. ... kand. ekon. nauk: 08.00.01. Voronezh, 1998 g. 226 c.
Nikitin S.M., Glazova E.S. Nalogooblozhenie v razvitykh stranakh // Zhurnal «Finansovyy menedzhment», №4. 2007 g.
Tsokova V.A., Kabisova A.R., Khalin A.A. Metodologicheskie aspekty analiza sushchnosti nalogovoy sistemy na osnove sistemnogo podkhoda // Internet-zhurnal «Ekonomicheskie issledovaniya», №1 (13), Mart 2013.
Giraev V.K. Regional'naya nalogovaya politika v kontekste stimulirovaniya investitsiy // Nalogi i nalogooblozhenie. - 2014. - 2. - C. 124 - 137. DOI: 10.7256/1812-8688.2014.2.11187.
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // NB: Finansovoe pravo i upravlenie. - 2013. - 2. - C. 24 - 44. DOI: 10.7256/2306-4234.2013.2.629. URL: http://www.e-notabene.ru/flc/article_629.html
T.A. Efremova Genezis sistemy gosudarstvennogo
nalogovogo administrirovaniya
v Rossii // Nalogi i nalogooblozhenie. - 2013. - 3. - C. 205 - 216. DOI: 10.7256/1812-8688.2013.03.5.
Efremova T.A. Nalogovoe administrirovanie v Rossii: predposylki stanovleniya i osobennosti funktsionirovaniya // NB: Finansovoe pravo i upravlenie. - 2013. - 2. - C. 1 - 23. DOI: 10.7256/2306-4234.2013.2.622. URL: http://www.e-notabene.ru/flc/article_622.html
N. I. Morozko Adaptivnye instrumenty nalogovogo
planirovaniya v upravlenii
malymi organizatsiyami // Nalogi i nalogooblozhenie. - 2012. - 1. - C. 45 - 50.
Aleynikov A.V. Sistemnye konflikty v Rossii: kontseptual'nye osnovaniya analiza. Stat'ya 1. // NB: Problemy obshchestva i politiki. - 2013. - 7. - C. 94 - 140. DOI: 10.7256/2306-0158.2013.7.2306. URL: http://www.e-notabene.ru/pr/article_2306.html
Kucheryavenko N.P. Soglasovanie rodovykh i vidovykh konstruktsiy pri regulirovanii byudzhetnykh dokhodov // Finansovoe pravo i upravlenie. - 2014. - 1. - C. 120 - 140. DOI: 10.7256/2310-0508.2014.1.9886.
Lomakina E.V. Razvitie institutsional'noy osnovy nalogovoy sistemy Rossii v tselyakh obespecheniya reguliruyushchey funktsii nalogovoy politiki // Nalogi i nalogooblozhenie. - 2014. - 7. - C. 676 - 687. DOI: 10.7256/1812-8688.2014.7.12451.
O.V. Fisher, L. G. Chankseliani Nalogovaya neopredelennost',
kak uslovie nalogovoy deyatel'nosti
nalogoplatel'shchika v Rossii // Nalogi i nalogooblozhenie. - 2012. - 4. - C. 67 - 73.
Dolgikh I.P., Shebanov D.V. Ob optimizatsii ponyatiya "khishchenie" v rossiyskom zakonodatel'stve // NB: Voprosy prava i politiki. - 2014. - 5. - C. 23 - 37. DOI: 10.7256/2305-9699.2014.5.11933. URL: http://www.e-notabene.ru/lr/article_11933.html
S. S. Kirillova Rol' naloga na dokhody fizicheskikh
lits v formirovanii dokhodov
munitsipal'nykh obrazovaniy // Nalogi i nalogooblozhenie. - 2011. - 11. - C. 8 - 13.
Ezeeva I.R. Neravenstva dokhodov v Rossii // NB: Finansovoe pravo i upravlenie. - 2013. - 3. - C. 1 - 6. DOI: 10.7256/2306-4234.2013.3.8837. URL: http://www.e-notabene.ru/flc/article_8837.html
Doynikov I.V. Problemy pravovogo regulirovaniya sovremennoy sistemy khozyaystvovaniya // NB: Administrativnoe pravo i praktika administrirovaniya. - 2013. - 7. - C. 25 - 57. DOI: 10.7256/2306-9945.2013.7.9925. URL: http://www.e-notabene.ru/al/article_9925.html
Giraev V.K. Model' otsenki effektivnosti primeneniya kriteriev samostoyatel'noy otsenki nalogovykh riskov v tenevom sektore // Nalogi i nalogooblozhenie. - 2014. - 4. - C. 367 - 382. DOI: 10.7256/1812-8688.2014.4.11890.
Bulakh E.V. Gosudarstvennaya podderzhka razvitiya sistemy mestnogo samoupravleniya v sovremennoy Rossii: perspektivy i sderzhivayushchie faktory // NB: Voprosy prava i politiki. - 2013. - 2. - C. 1 - 22. DOI: 10.7256/2305-9699.2013.2.490. URL: http://www.e-notabene.ru/lr/article_490.html

References (transliteration):
Kachur O.V. Zakonomernosti formirovaniya nalogovoy sistemy v Rossiyskoy Federatsii: Dis. ... kand. ekon. nauk: 08.00.01. Voronezh, 1998 g. 226 c.
Nikitin S.M., Glazova E.S. Nalogooblozhenie v razvitykh stranakh // Zhurnal «Finansovyy menedzhment», №4. 2007 g.
Tsokova V.A., Kabisova A.R., Khalin A.A. Metodologicheskie aspekty analiza sushchnosti nalogovoy sistemy na osnove sistemnogo podkhoda // Internet-zhurnal «Ekonomicheskie issledovaniya», №1 (13), Mart 2013.
Giraev V.K. Regional'naya nalogovaya politika v kontekste stimulirovaniya investitsiy // Nalogi i nalogooblozhenie. - 2014. - 2. - C. 124 - 137. DOI: 10.7256/1812-8688.2014.2.11187.
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // NB: Finansovoe pravo i upravlenie. - 2013. - 2. - C. 24 - 44. DOI: 10.7256/2306-4234.2013.2.629. URL: http://www.e-notabene.ru/flc/article_629.html
T.A. Efremova Genezis sistemy gosudarstvennogo
nalogovogo administrirovaniya
v Rossii // Nalogi i nalogooblozhenie. - 2013. - 3. - C. 205 - 216. DOI: 10.7256/1812-8688.2013.03.5.
Efremova T.A. Nalogovoe administrirovanie v Rossii: predposylki stanovleniya i osobennosti funktsionirovaniya // NB: Finansovoe pravo i upravlenie. - 2013. - 2. - C. 1 - 23. DOI: 10.7256/2306-4234.2013.2.622. URL: http://www.e-notabene.ru/flc/article_622.html
N. I. Morozko Adaptivnye instrumenty nalogovogo
planirovaniya v upravlenii
malymi organizatsiyami // Nalogi i nalogooblozhenie. - 2012. - 1. - C. 45 - 50.
Aleynikov A.V. Sistemnye konflikty v Rossii: kontseptual'nye osnovaniya analiza. Stat'ya 1. // NB: Problemy obshchestva i politiki. - 2013. - 7. - C. 94 - 140. DOI: 10.7256/2306-0158.2013.7.2306. URL: http://www.e-notabene.ru/pr/article_2306.html
Kucheryavenko N.P. Soglasovanie rodovykh i vidovykh konstruktsiy pri regulirovanii byudzhetnykh dokhodov // Finansovoe pravo i upravlenie. - 2014. - 1. - C. 120 - 140. DOI: 10.7256/2310-0508.2014.1.9886.
Lomakina E.V. Razvitie institutsional'noy osnovy nalogovoy sistemy Rossii v tselyakh obespecheniya reguliruyushchey funktsii nalogovoy politiki // Nalogi i nalogooblozhenie. - 2014. - 7. - C. 676 - 687. DOI: 10.7256/1812-8688.2014.7.12451.
O.V. Fisher, L. G. Chankseliani Nalogovaya neopredelennost',
kak uslovie nalogovoy deyatel'nosti
nalogoplatel'shchika v Rossii // Nalogi i nalogooblozhenie. - 2012. - 4. - C. 67 - 73.
Dolgikh I.P., Shebanov D.V. Ob optimizatsii ponyatiya "khishchenie" v rossiyskom zakonodatel'stve // NB: Voprosy prava i politiki. - 2014. - 5. - C. 23 - 37. DOI: 10.7256/2305-9699.2014.5.11933. URL: http://www.e-notabene.ru/lr/article_11933.html
S. S. Kirillova Rol' naloga na dokhody fizicheskikh
lits v formirovanii dokhodov
munitsipal'nykh obrazovaniy // Nalogi i nalogooblozhenie. - 2011. - 11. - C. 8 - 13.
Ezeeva I.R. Neravenstva dokhodov v Rossii // NB: Finansovoe pravo i upravlenie. - 2013. - 3. - C. 1 - 6. DOI: 10.7256/2306-4234.2013.3.8837. URL: http://www.e-notabene.ru/flc/article_8837.html
Doynikov I.V. Problemy pravovogo regulirovaniya sovremennoy sistemy khozyaystvovaniya // NB: Administrativnoe pravo i praktika administrirovaniya. - 2013. - 7. - C. 25 - 57. DOI: 10.7256/2306-9945.2013.7.9925. URL: http://www.e-notabene.ru/al/article_9925.html
Giraev V.K. Model' otsenki effektivnosti primeneniya kriteriev samostoyatel'noy otsenki nalogovykh riskov v tenevom sektore // Nalogi i nalogooblozhenie. - 2014. - 4. - C. 367 - 382. DOI: 10.7256/1812-8688.2014.4.11890.
Bulakh E.V. Gosudarstvennaya podderzhka razvitiya sistemy mestnogo samoupravleniya v sovremennoy Rossii: perspektivy i sderzhivayushchie faktory // NB: Voprosy prava i politiki. - 2013. - 2. - C. 1 - 22. DOI: 10.7256/2305-9699.2013.2.490. URL: http://www.e-notabene.ru/lr/article_490.html

Аннотация: Implementation of the consolidated taxation system has been a necessary step towards development of the Russian taxation system. However, since it is a completely new system, it creates a challenge for both tax authorities and taxpayers. Being, in fact, a special tax regime for holding companies, the consolidated taxation system must take into account peculiarities of holdings, in particular, often reorganization and liquidation of enterprises. The article deals with the tax consequences of these processes for participants of consolidated group of taxpayers, in particular, problems related to follow-up field tax inspections. The author of the article in detail analyses the legislative and regulatory framework of reorganization and liquidation of consolidated groups of taxpayers. Special attention is paid to effective provisions of the Tax Code of the Russian Federation and explanations of the Ministry of Finances and Federal Tax Service of Russia. Based on the results of the performed analysis the author offers to make changes to the provisions of the Tax Code of the Russian Federation concerning the grounds for conducting a field inspection after reorganization or liquidation of an enterprise. According to the author, adequate changes would clarify uncertainties in tax legislation and eliminate the risk of possible disputes between tax authorities and taxpayers who have created a consolidated group of taxpayers.

Ключевые слова: consolidated group of taxpayers, holding, group of companies, reorganization, liquidation, participant of a consolidated group of taxpayers, cancellation of a consolidated group of taxpayers, tax authorities, tax consequences, follow-up inspection, profit tax.

Библиография:
Grazhdanskiy kodeks Rossiyskoy Federatsii: Chast' pervaya-chetvertaya: [Prinyat Gos. Dumoy 23 aprelya 1994 goda, s izmeneniyami i dopolneniyami po sostoyaniyu na 5 maya 2014g. ] // Sobranie zakonodatel'stva RF. – 05.12.1994, N 32, st. 3301.
Nalogovyy kodeks Rossiyskoy Federatsii: Chast' pervaya i vtoraya [Prinyat Gos. Dumoy 16 iyulya 1998 goda, s izmeneniyami i dopolneniyami po sostoyaniyu na 4 iyunya 2014 g. ] // SZ RF. 3 avgusta 1998 g. N 31 st. 3824.
Reshenie Vysshego Arbitrazhnogo Suda Rossiyskoy Federatsii ot 06 marta 2007 № 15182/06 // Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus»
Pis'mo Minfina Rossii ot 29 oktyabrya 2013 g. № 03-03-10/45877 (napravleno Pis'mom FNS Rossii ot 2 dekabrya 2013 g. № GD-4-3/21502@) // Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus»
Pis'mo Minfina Rossii ot 21 dekabrya 2011 № 03-03-10/120 // Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus»
Pis'mo Minfina ot 16 dekabrya 2011 № 03-03-06/1/831 // Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus»
Pis'mo FNS Rossii ot 12 sentyabrya 2012 № AS-4-3/15221@ // Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus»
Pis'mo FNS Rossii ot 20 marta 2012 g. N ED-4-3/4638@ // Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus»
Pis'mo FNS Rossii ot 29 dekabrya 2011 № AS-4-3/22569@ // Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus»
Proekt Federal'nogo zakona № 137425-6 «O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii v chasti konsolidirovannoy gruppy nalogoplatel'shchikov i nalogovogo kontrolya v svyazi s soversheniem sdelok mezhdu vzaimozavisimymi litsami» // Dostup s sayta Gosudarstvennoy Dumy RF. URL: http://asozd2.duma.gov.ru/main.nsf/%28SpravkaNew%29?OpenAgent&RN=137425-6&02
Arkhiptseva L.M., Arkhiptseva O.N., Mironchenko T.S.. «Osobennosti kholdingov kak konsolidirovannykh nalogoplatel'shchikov» // Nalogovaya politika i praktika.-2008.-№5. – Rezhim dostupa: SPS «Konsul'tant Plyus».
Kondrashova N.A. Problemnye voprosy organizatsii ucheta pri sozdanii konsolidirovannoy gruppy nalogoplatel'shchikov // Mezhdunarodnyy bukhgalterskiy uchet. – 2012.-№ 42 (240). – Rezhim dostupa: http://library.fa.ru/res_elibrary_rus.asp.

References (transliteration):
Grazhdanskiy kodeks Rossiyskoy Federatsii: Chast' pervaya-chetvertaya: [Prinyat Gos. Dumoy 23 aprelya 1994 goda, s izmeneniyami i dopolneniyami po sostoyaniyu na 5 maya 2014g. ] // Sobranie zakonodatel'stva RF. – 05.12.1994, N 32, st. 3301.
Nalogovyy kodeks Rossiyskoy Federatsii: Chast' pervaya i vtoraya [Prinyat Gos. Dumoy 16 iyulya 1998 goda, s izmeneniyami i dopolneniyami po sostoyaniyu na 4 iyunya 2014 g. ] // SZ RF. 3 avgusta 1998 g. N 31 st. 3824.
Reshenie Vysshego Arbitrazhnogo Suda Rossiyskoy Federatsii ot 06 marta 2007 № 15182/06 // Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus»
Pis'mo Minfina Rossii ot 29 oktyabrya 2013 g. № 03-03-10/45877 (napravleno Pis'mom FNS Rossii ot 2 dekabrya 2013 g. № GD-4-3/21502@) // Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus»
Pis'mo Minfina Rossii ot 21 dekabrya 2011 № 03-03-10/120 // Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus»
Pis'mo Minfina ot 16 dekabrya 2011 № 03-03-06/1/831 // Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus»
Pis'mo FNS Rossii ot 12 sentyabrya 2012 № AS-4-3/15221@ // Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus»
Pis'mo FNS Rossii ot 20 marta 2012 g. N ED-4-3/4638@ // Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus»
Pis'mo FNS Rossii ot 29 dekabrya 2011 № AS-4-3/22569@ // Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus»
Proekt Federal'nogo zakona № 137425-6 «O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii v chasti konsolidirovannoy gruppy nalogoplatel'shchikov i nalogovogo kontrolya v svyazi s soversheniem sdelok mezhdu vzaimozavisimymi litsami» // Dostup s sayta Gosudarstvennoy Dumy RF. URL: http://asozd2.duma.gov.ru/main.nsf/%28SpravkaNew%29?OpenAgent&RN=137425-6&02
Arkhiptseva L.M., Arkhiptseva O.N., Mironchenko T.S.. «Osobennosti kholdingov kak konsolidirovannykh nalogoplatel'shchikov» // Nalogovaya politika i praktika.-2008.-№5. – Rezhim dostupa: SPS «Konsul'tant Plyus».
Kondrashova N.A. Problemnye voprosy organizatsii ucheta pri sozdanii konsolidirovannoy gruppy nalogoplatel'shchikov // Mezhdunarodnyy bukhgalterskiy uchet. – 2012.-№ 42 (240). – Rezhim dostupa: http://library.fa.ru/res_elibrary_rus.asp.

Аннотация: Today’s system of taxation of agriculture does not perform all the functions it is supposed to and needs to be better studied due to the carried out tax reforms and state policy supporting national manufacturers and tax reforms One of the most significant goals of tax regulation of agricultural economic activity is the harmonized combination of instruments that are usually used when tax liabilities are established. In the most common meaning, it traditionally relates to the combination of the fiscal and regulating functions of taxation in the economic policy. The purpose of the present research article is to analyze the aspects of implementing tax instruments guaranteeing stable development of branches of the agricultural sector. Methodological grounds of the research include fundamental concepts introduced by Russian and foreign researchers, legislative acts and regulations of state authorities, federal laws, President’s Decrees and Government Resolutions of the Russian Federation and materials of research-to-practice conferences on the matters of agricultural manufacturers. The author uses the abstract logical, monographic and other methods of economic research. The scientific novelty of the research is in creation of theoretical and methodological grounds and development of practical recommendations on determination of tax instruments guaranteeing stable development of braches of agricultural sector. Out of all the variety of instruments, the main instruments included: 1. Different tax treatments that can be used by a company in the process of tax planning (Article 18 of the Tax Code of the Russian Federation) including Simplified Tax System, Single Agricultural Tax and Single Tax on Imputed Income); 2. Different kinds of tax rebates that can be used for particular activities for the purpose of tax optimization (for example, corporate property tax rebates for companies at which disabled people constitute more than 50 % of employees); 3. Tax rebates provided by International laws for the purpose of avoiding double taxation (for example, interaction of companies that have been registered in foreign states and have the beneficial tax regime) and others.

Ключевые слова: profit tax, value added tax, agriculture, tax rebates, special tax treatment, tax regulation, agricultural sector, tax instruments, land tax, transport tax.

Контактная информация: Orobinskaya Irina Viktorovna, 384087, Russia, Voronezh, ul. Michurina, d. 1.

Библиография:
Karzaeva N.N., Medvedeva E. / Vybor sistemy nalogooblozheniya sel'skokhozyaystvennymi predpriyatiyami kak faktor finansovoy ustoychivosti // Bukhuchet v sel'skom khozyaystve. – 2009.-№9.
Karzaeva N.N. / Novyy poryadok raschetov s fondami strakhovaniya v 2010 godu // Bukhuchet v sel'skom khozyaystve. – 2009.-№11.
Problemy primeneniya ESKhN // Bukhuchet v sel'skom khozyaystve. – 2009.-№6.
Tyupakova N.N., Bocharova O.F. / Nalogooblozhenie sel'skokhozyaystvennykh tovaroproizvoditeley trebuet sovershenstvovaniya // Bukhuchet v sel'skom khozyaystve. – 2009.-№4.
Ulez'ko O.V., Derevenskikh M.N., Orobinskiy A.S. Regional'nye i mestnye nalogi: uchebnoe posobie. – Voronezh: FGOU VPO VGAU, 2007. – 167 s.
Shcherbinina M.M. / Ob oblozhenii nalogom na pribyl' sel'skokhozyaystvennykh tovaroproizvoditeley // Nalogovyy vestnik. – 2008.-№11.
Orobinskaya I.V. Osobennosti i analiz primeneniya razlichnykh rezhimov nalogooblozheniya dlya sel'skokhozyaystvennykh tovaroproizvoditeley v Rossii Nalogi i nalogooblozhenie – Moskva, №2, 2013. – 85-95 s.
I.V. Orobinskaya Osobennosti i analiz primeneniya
razlichnykh rezhimov nalogooblozheniya
dlya sel'skokhozyaystvennykh
tovaroproizvoditeley v Rossii // Nalogi i nalogooblozhenie. - 2013. - 2. - C. 85 - 95. DOI: 10.7256/1812-8688.2013.02.1.
O. N. Savina Otsenka effektivnosti nalogovykh l'got
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.
Nikitina A.Kh. Nalogovye l'goty dlya rossiyskikh
sel'khoztovaroproizvoditeley // Nalogi i nalogooblozhenie. - 2013. - 8. - C. 566 - 571. DOI: 10.7256/1812-8688.2013.8.9406.
I.V. Orobinskaya, A.V. Buryka Izmenenie vneshney i vnutrenney
politiki Rossiyskoy Federatsii
v otnoshenii sel'khoztovaroproizvoditeley
v usloviyakh vstupleniya v VTO // Nalogi i nalogooblozhenie. - 2012. - 9. - C. 30 - 33.
O.N. Savina Otsenka effektivnosti nalogovykh l'got
v usloviyakh deystvuyushchego rossiyskogo
nalogovogo zakonodatel'stva i napravleniya
ee sovershenstvovaniya // Nalogi i nalogooblozhenie. - 2012. - 9. - C. 15 - 29.
I.V. Orobinskaya Evolyutsiya stanovleniya i razvitiya sistemy
nalogooblozheniya sel'skokhozyaystvennykh
predpriyatiy v Rossii i zarubezhnykh stranakh // Nalogi i nalogooblozhenie. - 2012. - 8. - C. 54 - 63.
Ermakova M.S. Osobennosti formirovaniya uchetnoy politiki dlya tseley nalogooblozheniya agrokholdinga // NB: Finansovoe pravo i upravlenie. - 2013. - 2. - C. 77 - 105. DOI: 10.7256/2306-4234.2013.2.778. URL: http://www.e-notabene.ru/flc/article_778.html

References (transliteration):
Karzaeva N.N., Medvedeva E. / Vybor sistemy nalogooblozheniya sel'skokhozyaystvennymi predpriyatiyami kak faktor finansovoy ustoychivosti // Bukhuchet v sel'skom khozyaystve. – 2009.-№9.
Karzaeva N.N. / Novyy poryadok raschetov s fondami strakhovaniya v 2010 godu // Bukhuchet v sel'skom khozyaystve. – 2009.-№11.
Problemy primeneniya ESKhN // Bukhuchet v sel'skom khozyaystve. – 2009.-№6.
Tyupakova N.N., Bocharova O.F. / Nalogooblozhenie sel'skokhozyaystvennykh tovaroproizvoditeley trebuet sovershenstvovaniya // Bukhuchet v sel'skom khozyaystve. – 2009.-№4.
Ulez'ko O.V., Derevenskikh M.N., Orobinskiy A.S. Regional'nye i mestnye nalogi: uchebnoe posobie. – Voronezh: FGOU VPO VGAU, 2007. – 167 s.
Shcherbinina M.M. / Ob oblozhenii nalogom na pribyl' sel'skokhozyaystvennykh tovaroproizvoditeley // Nalogovyy vestnik. – 2008.-№11.
Orobinskaya I.V. Osobennosti i analiz primeneniya razlichnykh rezhimov nalogooblozheniya dlya sel'skokhozyaystvennykh tovaroproizvoditeley v Rossii Nalogi i nalogooblozhenie – Moskva, №2, 2013. – 85-95 s.
I.V. Orobinskaya Osobennosti i analiz primeneniya
razlichnykh rezhimov nalogooblozheniya
dlya sel'skokhozyaystvennykh
tovaroproizvoditeley v Rossii // Nalogi i nalogooblozhenie. - 2013. - 2. - C. 85 - 95. DOI: 10.7256/1812-8688.2013.02.1.
O. N. Savina Otsenka effektivnosti nalogovykh l'got
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.
Nikitina A.Kh. Nalogovye l'goty dlya rossiyskikh
sel'khoztovaroproizvoditeley // Nalogi i nalogooblozhenie. - 2013. - 8. - C. 566 - 571. DOI: 10.7256/1812-8688.2013.8.9406.
I.V. Orobinskaya, A.V. Buryka Izmenenie vneshney i vnutrenney
politiki Rossiyskoy Federatsii
v otnoshenii sel'khoztovaroproizvoditeley
v usloviyakh vstupleniya v VTO // Nalogi i nalogooblozhenie. - 2012. - 9. - C. 30 - 33.
O.N. Savina Otsenka effektivnosti nalogovykh l'got
v usloviyakh deystvuyushchego rossiyskogo
nalogovogo zakonodatel'stva i napravleniya
ee sovershenstvovaniya // Nalogi i nalogooblozhenie. - 2012. - 9. - C. 15 - 29.
I.V. Orobinskaya Evolyutsiya stanovleniya i razvitiya sistemy
nalogooblozheniya sel'skokhozyaystvennykh
predpriyatiy v Rossii i zarubezhnykh stranakh // Nalogi i nalogooblozhenie. - 2012. - 8. - C. 54 - 63.
Ermakova M.S. Osobennosti formirovaniya uchetnoy politiki dlya tseley nalogooblozheniya agrokholdinga // NB: Finansovoe pravo i upravlenie. - 2013. - 2. - C. 77 - 105. DOI: 10.7256/2306-4234.2013.2.778. URL: http://www.e-notabene.ru/flc/article_778.html

Аннотация: Today’s system of taxation of agriculture does not perform all the functions it is supposed to and needs to be better studied due to the carried out tax reforms and state policy supporting national manufacturers and tax reforms One of the most significant goals of tax regulation of agricultural economic activity is the harmonized combination of instruments that are usually used when tax liabilities are established. In the most common meaning, it traditionally relates to the combination of the fiscal and regulating functions of taxation in the economic policy. The purpose of the present research article is to analyze the aspects of implementing tax instruments guaranteeing stable development of branches of the agricultural sector. Methodological grounds of the research include fundamental concepts introduced by Russian and foreign researchers, legislative acts and regulations of state authorities, federal laws, President’s Decrees and Government Resolutions of the Russian Federation and materials of research-to-practice conferences on the matters of agricultural manufacturers. The author uses the abstract logical, monographic and other methods of economic research. The scientific novelty of the research is in creation of theoretical and methodological grounds and development of practical recommendations on determination of tax instruments guaranteeing stable development of braches of agricultural sector. Out of all the variety of instruments, the main instruments included: 1. Different tax treatments that can be used by a company in the process of tax planning (Article 18 of the Tax Code of the Russian Federation) including Simplified Tax System, Single Agricultural Tax and Single Tax on Imputed Income); 2. Different kinds of tax rebates that can be used for particular activities for the purpose of tax optimization (for example, corporate property tax rebates for companies at which disabled people constitute more than 50 % of employees); 3. Tax rebates provided by International laws for the purpose of avoiding double taxation (for example, interaction of companies that have been registered in foreign states and have the beneficial tax regime) and others.

Ключевые слова: profit tax, value added tax, agriculture, tax rebates, special tax treatment, tax regulation, agricultural sector, tax instruments, land tax, transport tax.

Контактная информация: Orobinska ya Irina Viktorovna, 384087, Russia, Voronezh, ul. Michuria 1.

Библиография:
Karzaeva N.N., Medvedeva E. / Vybor sistemy nalogooblozheniya sel'skokhozyaystvennymi predpriyatiyami kak faktor finansovoy ustoychivosti // Bukhuchet v sel'skom khozyaystve. – 2009.-№9.
Karzaeva N.N. / Novyy poryadok raschetov s fondami strakhovaniya v 2010 godu // Bukhuchet v sel'skom khozyaystve. – 2009.-№11.
Problemy primeneniya ESKhN // Bukhuchet v sel'skom khozyaystve. – 2009.-№6.
Tyupakova N.N., Bocharova O.F. / Nalogooblozhenie sel'skokhozyaystvennykh tovaroproizvoditeley trebuet sovershenstvovaniya // Bukhuchet v sel'skom khozyaystve. – 2009.-№4.
Ulez'ko O.V., Derevenskikh M.N., Orobinskiy A.S. Regional'nye i mestnye nalogi: uchebnoe posobie. – Voronezh: FGOU VPO VGAU, 2007. – 167 s.
Shcherbinina M.M. / Ob oblozhenii nalogom na pribyl' sel'skokhozyaystvennykh tovaroproizvoditeley // Nalogovyy vestnik. – 2008.-№11.
Orobinskaya I.V. Osobennosti i analiz primeneniya razlichnykh rezhimov nalogooblozheniya dlya sel'skokhozyaystvennykh tovaroproizvoditeley v Rossii Nalogi i nalogooblozhenie – Moskva, №2, 2013. – 85-95 s.
I.V. Orobinskaya Osobennosti i analiz primeneniya
razlichnykh rezhimov nalogooblozheniya
dlya sel'skokhozyaystvennykh
tovaroproizvoditeley v Rossii // Nalogi i nalogooblozhenie. - 2013. - 2. - C. 85 - 95. DOI: 10.7256/1812-8688.2013.02.1.
O. N. Savina Otsenka effektivnosti nalogovykh l'got
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.
Nikitina A.Kh. Nalogovye l'goty dlya rossiyskikh
sel'khoztovaroproizvoditeley // Nalogi i nalogooblozhenie. - 2013. - 8. - C. 566 - 571. DOI: 10.7256/1812-8688.2013.8.9406.
I.V. Orobinskaya, A.V. Buryka Izmenenie vneshney i vnutrenney
politiki Rossiyskoy Federatsii
v otnoshenii sel'khoztovaroproizvoditeley
v usloviyakh vstupleniya v VTO // Nalogi i nalogooblozhenie. - 2012. - 9. - C. 30 - 33.
O.N. Savina Otsenka effektivnosti nalogovykh l'got
v usloviyakh deystvuyushchego rossiyskogo
nalogovogo zakonodatel'stva i napravleniya
ee sovershenstvovaniya // Nalogi i nalogooblozhenie. - 2012. - 9. - C. 15 - 29.
I.V. Orobinskaya Evolyutsiya stanovleniya i razvitiya sistemy
nalogooblozheniya sel'skokhozyaystvennykh
predpriyatiy v Rossii i zarubezhnykh stranakh // Nalogi i nalogooblozhenie. - 2012. - 8. - C. 54 - 63.
Ermakova M.S. Osobennosti formirovaniya uchetnoy politiki dlya tseley nalogooblozheniya agrokholdinga // NB: Finansovoe pravo i upravlenie. - 2013. - 2. - C. 77 - 105. DOI: 10.7256/2306-4234.2013.2.778. URL: http://www.e-notabene.ru/flc/article_778.html

References (transliteration):
Karzaeva N.N., Medvedeva E. / Vybor sistemy nalogooblozheniya sel'skokhozyaystvennymi predpriyatiyami kak faktor finansovoy ustoychivosti // Bukhuchet v sel'skom khozyaystve. – 2009.-№9.
Karzaeva N.N. / Novyy poryadok raschetov s fondami strakhovaniya v 2010 godu // Bukhuchet v sel'skom khozyaystve. – 2009.-№11.
Problemy primeneniya ESKhN // Bukhuchet v sel'skom khozyaystve. – 2009.-№6.
Tyupakova N.N., Bocharova O.F. / Nalogooblozhenie sel'skokhozyaystvennykh tovaroproizvoditeley trebuet sovershenstvovaniya // Bukhuchet v sel'skom khozyaystve. – 2009.-№4.
Ulez'ko O.V., Derevenskikh M.N., Orobinskiy A.S. Regional'nye i mestnye nalogi: uchebnoe posobie. – Voronezh: FGOU VPO VGAU, 2007. – 167 s.
Shcherbinina M.M. / Ob oblozhenii nalogom na pribyl' sel'skokhozyaystvennykh tovaroproizvoditeley // Nalogovyy vestnik. – 2008.-№11.
Orobinskaya I.V. Osobennosti i analiz primeneniya razlichnykh rezhimov nalogooblozheniya dlya sel'skokhozyaystvennykh tovaroproizvoditeley v Rossii Nalogi i nalogooblozhenie – Moskva, №2, 2013. – 85-95 s.
I.V. Orobinskaya Osobennosti i analiz primeneniya
razlichnykh rezhimov nalogooblozheniya
dlya sel'skokhozyaystvennykh
tovaroproizvoditeley v Rossii // Nalogi i nalogooblozhenie. - 2013. - 2. - C. 85 - 95. DOI: 10.7256/1812-8688.2013.02.1.
O. N. Savina Otsenka effektivnosti nalogovykh l'got
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.
Nikitina A.Kh. Nalogovye l'goty dlya rossiyskikh
sel'khoztovaroproizvoditeley // Nalogi i nalogooblozhenie. - 2013. - 8. - C. 566 - 571. DOI: 10.7256/1812-8688.2013.8.9406.
I.V. Orobinskaya, A.V. Buryka Izmenenie vneshney i vnutrenney
politiki Rossiyskoy Federatsii
v otnoshenii sel'khoztovaroproizvoditeley
v usloviyakh vstupleniya v VTO // Nalogi i nalogooblozhenie. - 2012. - 9. - C. 30 - 33.
O.N. Savina Otsenka effektivnosti nalogovykh l'got
v usloviyakh deystvuyushchego rossiyskogo
nalogovogo zakonodatel'stva i napravleniya
ee sovershenstvovaniya // Nalogi i nalogooblozhenie. - 2012. - 9. - C. 15 - 29.
I.V. Orobinskaya Evolyutsiya stanovleniya i razvitiya sistemy
nalogooblozheniya sel'skokhozyaystvennykh
predpriyatiy v Rossii i zarubezhnykh stranakh // Nalogi i nalogooblozhenie. - 2012. - 8. - C. 54 - 63.
Ermakova M.S. Osobennosti formirovaniya uchetnoy politiki dlya tseley nalogooblozheniya agrokholdinga // NB: Finansovoe pravo i upravlenie. - 2013. - 2. - C. 77 - 105. DOI: 10.7256/2306-4234.2013.2.778. URL: http://www.e-notabene.ru/flc/article_778.html

Аннотация: The author of the present research article analyzes theoretical and practical aspects of using back guarantee in tax relations. Base on the comparative legal analysis of tax and civil legislation, the author describes peculiarities of bank guarantee for taxation purposes compared to its analogy in civil law and other means of securing an obligation of a taxpayer to pay a tax. The author studies the legal nature of guarantee liability and amount of money payable by the guarantor bank as well as the procedure for collection of that amount. The author defines the extent and limits of a guarantor’s liability and analyzes doctrinal sources and legal precedents regarding bank guarantee. The author also summarizes the experience of financial and legal science and civil law on the matter. Based on a number of features, bank guarantee for taxation purposes is quite different from its analogy in civil law. A guarantor and tax authority establish special non-tax obligation to pay the sum that is mandatory and payable based on the legal nature and public nature of such payment. The author also introduces a new term ‘request for paying the amount of money’ that acquires a characteristic value and becomes an independent legal phenomenon in tax relations. The scope of responsibility of a guarantor bank includes percents payable by a taxpayer for the period of delay or extension of payment or tax credit pursuant to Clause 4 of Article 64 of the Tax Code of the Russian Federation. The extent of a guarantor’s liability is limited to the sum the guarantee was granted for and not affected by the weakening of financial standing of a taxpayer.

Ключевые слова: bank guarantee, security bond (means of securing an obligation), civil legislation, tax legislation, tax liability, tax duty, guarantor bank, taxpayer, taxpayer’s responsibility, nature of guarantee liability.

Контактная информация: Yadrikhinsky Sergey Alexandrovich, 162610, Russia, Vologodsky Region, Cherepovets, ul. Lomonosova 38а.

Библиография:
Shcherbakova L.V. K diskussii ob obyazatel'stvennoy kontseptsii nalogovogo pravootnosheniya v sovremennoy natsional'noy doktrine // Administrativnoe i munitsipal'noe pravo. 2011. N 11. S. 43-53.
Chibinev V.M. Problemy sootnosheniya ponyatiy "obyazannost'" i "obyazatel'stvo" v nalogovom prave // Nalogi. 2006. N 3. S. 40-41.
Suleymenov M.K. Problemy sootnosheniya grazhdanskogo i nalogovogo zakonodatel'stva // Nalogovyy ekspert. 2001. N 2. S.
Samsin I.L. Sootnoshenie ponyatiy nalogovoy obyazannosti i nalogovogo obyazatel'stva // Finansovoe pravo. 2012. N 3. S. 19-22.
Nalogovoe pravo Rossii. Obshchaya chast' / Otv. red. N.A. Sheveleva. M., 2001. S. 172.
Polishchuk I.S. Pravovaya kategoriya "nalogovoe obyazatel'stvo": vozmozh-nost' i neobkhodimost' ispol'zovaniya v rossiyskom prave. // Nalogi (gazeta), 2008, N 24
Kucherov I.I. Nalogovoe pravo Rossii. M., 2001. S. 140
Kucheryavenko N.P. Printsip sistemnosti v regulirovanii otnosheniy nalogooblozheniya // Uchitel', Uchenyy... / Pod red. N.P. Kucheryavenko. Khar'kov: Pravo, 2011. S. 215.
Gracheva E.Yu. K voprosu o finansovykh obyazatel'stvakh gosudarstva // Uchitel', Uchenyy... / Pod red. N.P. Kucheryavenko. Khar'kov: Pravo, 2011. S. 115.
Krasyukov A.V. Nalogovoe obyazatel'stvo: ponyatie i priznaki // Rossiy-skaya yustitsiya. 2012. N 8. S. 12-14.
Vitryanskiy V.V. Ispolnenie denezhnykh obyazatel'stv pri bankrotstve dolzhnika // Zakon. 2000. N 3. S. 120-121
Gritsenko V.V. Kontseptual'nye problemy razvitiya teorii nalogovogo prava sovremennogo rossiyskogo gosudarstva: Dis. ... d-ra yurid. nauk. Saratov, 2005. S. 31
Kutarba A.Yu.. Metodika otsenki kreditosposobnosti zaemshchikov. Perspektivy razvitiya v bankovskoy sisteme Abkhazii. // Nalogi i nalogooblozhenie.-2013.-№ 8.-C. 572-578. DOI: 10.7256/1812-8688.2013.8.653

References (transliteration):
Shcherbakova L.V. K diskussii ob obyazatel'stvennoy kontseptsii nalogovogo pravootnosheniya v sovremennoy natsional'noy doktrine // Administrativnoe i munitsipal'noe pravo. 2011. N 11. S. 43-53.
Chibinev V.M. Problemy sootnosheniya ponyatiy "obyazannost'" i "obyazatel'stvo" v nalogovom prave // Nalogi. 2006. N 3. S. 40-41.
Suleymenov M.K. Problemy sootnosheniya grazhdanskogo i nalogovogo zakonodatel'stva // Nalogovyy ekspert. 2001. N 2. S.
Samsin I.L. Sootnoshenie ponyatiy nalogovoy obyazannosti i nalogovogo obyazatel'stva // Finansovoe pravo. 2012. N 3. S. 19-22.
Nalogovoe pravo Rossii. Obshchaya chast' / Otv. red. N.A. Sheveleva. M., 2001. S. 172.
Polishchuk I.S. Pravovaya kategoriya "nalogovoe obyazatel'stvo": vozmozh-nost' i neobkhodimost' ispol'zovaniya v rossiyskom prave. // Nalogi (gazeta), 2008, N 24
Kucherov I.I. Nalogovoe pravo Rossii. M., 2001. S. 140
Kucheryavenko N.P. Printsip sistemnosti v regulirovanii otnosheniy nalogooblozheniya // Uchitel', Uchenyy... / Pod red. N.P. Kucheryavenko. Khar'kov: Pravo, 2011. S. 215.
Gracheva E.Yu. K voprosu o finansovykh obyazatel'stvakh gosudarstva // Uchitel', Uchenyy... / Pod red. N.P. Kucheryavenko. Khar'kov: Pravo, 2011. S. 115.
Krasyukov A.V. Nalogovoe obyazatel'stvo: ponyatie i priznaki // Rossiy-skaya yustitsiya. 2012. N 8. S. 12-14.
Vitryanskiy V.V. Ispolnenie denezhnykh obyazatel'stv pri bankrotstve dolzhnika // Zakon. 2000. N 3. S. 120-121
Gritsenko V.V. Kontseptual'nye problemy razvitiya teorii nalogovogo prava sovremennogo rossiyskogo gosudarstva: Dis. ... d-ra yurid. nauk. Saratov, 2005. S. 31
Kutarba A.Yu.. Metodika otsenki kreditosposobnosti zaemshchikov. Perspektivy razvitiya v bankovskoy sisteme Abkhazii. // Nalogi i nalogooblozhenie.-2013.-№ 8.-C. 572-578. DOI: 10.7256/1812-8688.2013.8.653

Аннотация: The article is devoted to the gaps and confusions in legal rules regulating distribution of monetary funds received from selling goods detained by the customs authorities. In case of monetary funds received from the sale of detained goods, customs duties and taxes are the first ones to be withheld and expenses related to the storage and sale of these goods are to be withheld on a second-priority basis. The remaining sum shall be returned to a declarant (owner of goods). Existing legal rules and provisions regulating the procedure for disposal of detained goods (their sale or destruction) do not take into account all circumstances under which the law enforcer needs to make a decision about disposal and distribution of monetary funds. The author of the article also provides examples when certain legal provisions regulating this type of legal relations contradict to other provisions. The author also shares his suggestions about how to overcome these conflicts of law. In order to analyze these contradictions between legal provisions, the author discusses the causes of these unclaimed goods which are under customs control and then detained by the customs authorities being generated. The author discusses examples of detention of goods for different reasons. In order to analyze the grounds for detention of goods, the author offers a classification of their economic and administrative reasons. It is for the first time in Russian research literature that a researcher provides a classification of reasons for generation of goods to be detained by the customs authorities. Moreover, this classification allows to overcome such conflicts of law. Judging from the classification offered by the author of the article, we can establish that the existing legal regulation is applicable only to disposal of goods detained by the customs authorities for economic reasons. If the goods are detained for administrative reasons, the aforesaid legal provisions conflict with regulations and provisions issued by other institutions of customs law and tax law and therefore prevent from withholding tax duties and taxes for amounts received from the sale of detained goods.

Ключевые слова: tax deficiencies, prohibitions, sale of goods, customs duty, debt, tax, disposal of goods, withholding of duties, release of goods, detention of goods.

Контактная информация: Garaev Almaz Anvarovich, 214022, Russia, Smolensk, ul. Stantsionnaya d. 4/259 kv. 7

Библиография:
Federal'nyy zakon ot 27.11.2010 № 311-FZ "O tamozhennom regulirovanii v Rossiyskoy Federatsii" // Sobranie zakonodatel'stva RF. 2010. № 48. St. 6252.
Efremova T.A., Efremova L.I. Informatsionno-tekhnologicheskie osnovy modernizatsii nalogovogo administrirovaniya // NB: Finansovoe pravo i upravlenie.-2012.-1.-C. 212-236. URL: http://www.e-notabene.ru/flc/article_361.html
Kostennikov M.V., Korzun S.Yu., Tregubova E.V. Administrativnye zaprety i mekhanizmy zashchity prav nalogoplatel'shchikov ― fizicheskikh lits (chast' 2) // Administrativnoe i munitsipal'noe pravo.-2010.-3.-C. 5-33.
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 24-44. DOI: 10.7256/2306-4234.2013.2.629. URL: http://www.e-notabene.ru/flc/article_629.html
Efremova T.A. Nalogovoe administrirovanie v Rossii: predposylki stanovleniya i osobennosti funktsionirovaniya // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 1-23. DOI: 10.7256/2306-4234.2013.2.622. URL: http://www.e-notabene.ru/flc/article_622.html
Prikaz FTS Rossii ot 12.08.2013 № 1510 «Ob utverzhdenii Poryadka deystviy dolzhnostnykh lits tamozhennykh organov pri osushchestvlenii zaderzhaniya tovarov i dokumentov na nikh, kotorye ne yavlyayutsya predmetami administrativnykh pravonarusheniy ili prestupleniy».
Garaev A.A. Rasporyazhenie tovarami po tamozhennomu zakonodatel'stvu Respubliki Belarus' // Tamozhennoe delo. 2011. № 2. S. 15-24.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05.08.2000 № 117-FZ // Sobranie zakonodatel'stva RF. 2000. № 32. St. 3340.
Postanovlenie Pravitel'stva RF ot 12.10.2005 № 609 "Ob utverzhdenii tekhnicheskogo reglamenta "O trebovaniyakh k vybrosam avtomobil'noy tekhnikoy, vypuskaemoy v obrashchenie na territorii Rossiyskoy Federatsii, vrednykh (zagryaznyayushchikh) veshchestv" // Sobranie zakonodatel'stva RF. 2005. № 43. St. 4395.
Tamozhennyy kodeks Tamozhennogo soyuza // Sobranie zakonodatel'stva RF. 2010. № 50. St. 6615.

References (transliteration):
Federal'nyy zakon ot 27.11.2010 № 311-FZ "O tamozhennom regulirovanii v Rossiyskoy Federatsii" // Sobranie zakonodatel'stva RF. 2010. № 48. St. 6252.
Efremova T.A., Efremova L.I. Informatsionno-tekhnologicheskie osnovy modernizatsii nalogovogo administrirovaniya // NB: Finansovoe pravo i upravlenie.-2012.-1.-C. 212-236. URL: http://www.e-notabene.ru/flc/article_361.html
Kostennikov M.V., Korzun S.Yu., Tregubova E.V. Administrativnye zaprety i mekhanizmy zashchity prav nalogoplatel'shchikov ― fizicheskikh lits (chast' 2) // Administrativnoe i munitsipal'noe pravo.-2010.-3.-C. 5-33.
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 24-44. DOI: 10.7256/2306-4234.2013.2.629. URL: http://www.e-notabene.ru/flc/article_629.html
Efremova T.A. Nalogovoe administrirovanie v Rossii: predposylki stanovleniya i osobennosti funktsionirovaniya // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 1-23. DOI: 10.7256/2306-4234.2013.2.622. URL: http://www.e-notabene.ru/flc/article_622.html
Prikaz FTS Rossii ot 12.08.2013 № 1510 «Ob utverzhdenii Poryadka deystviy dolzhnostnykh lits tamozhennykh organov pri osushchestvlenii zaderzhaniya tovarov i dokumentov na nikh, kotorye ne yavlyayutsya predmetami administrativnykh pravonarusheniy ili prestupleniy».
Garaev A.A. Rasporyazhenie tovarami po tamozhennomu zakonodatel'stvu Respubliki Belarus' // Tamozhennoe delo. 2011. № 2. S. 15-24.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05.08.2000 № 117-FZ // Sobranie zakonodatel'stva RF. 2000. № 32. St. 3340.
Postanovlenie Pravitel'stva RF ot 12.10.2005 № 609 "Ob utverzhdenii tekhnicheskogo reglamenta "O trebovaniyakh k vybrosam avtomobil'noy tekhnikoy, vypuskaemoy v obrashchenie na territorii Rossiyskoy Federatsii, vrednykh (zagryaznyayushchikh) veshchestv" // Sobranie zakonodatel'stva RF. 2005. № 43. St. 4395.
Tamozhennyy kodeks Tamozhennogo soyuza // Sobranie zakonodatel'stva RF. 2010. № 50. St. 6615.

Аннотация: The article is devoted to the grounds of creation and termination of obligation to pay a tax. The author of the article focuses on the fact that the term ‘object of taxation’ has the same meaning as the term ‘item subject to tax’ in the Tax Code of the Russian Federation. Tax and levy legislation, while setting forth the category ‘object of taxation’ in Article 38 of the Tax Code of the Russian Federation, only lists objects of taxation and defines operations for realization of goods (works or services), property, profit, revenue, cost of realized goods (completed works or rendered services) and other objects that have their value, quantitative and physical characteristics and that create the obligation to pay a tax. The reason of such inaccuracy is that the law-maker did not provide the definition of the ‘item subject to tax’ but assigned all properties of the item subject to tax to the ‘object of taxation’. Based on the analysis of the Tax Code of the Russian Federation, the author of the present article establishes that the two terms, ‘object of taxation’ and ‘item subject to tax’ were, in fact, used as having the same meaning. The author of the present article describes the similarities and differences between ‘object of taxation’ and ‘item subject to tax’ an analyzes the relation between a taxpayer and the item subject to tax that creates the obligation to pay a tax. Taking into account the results of the analysis of existing views of academic lawyers and legal provisions of the Tax Code of the Russian Federation, the author of the article shares her ideas on how to improve the tax legislation. The Russian Federation law does not provide an extensive definition of the term ‘object of taxation’ and the categories defined by the law as objects of taxation have all the characteristics of the ‘item subject to taxation’, therefore the author states the following: in Clause 1 of Article 38 of the Tax Code of the Russian Federation the term ‘object of taxation’ has the meaning of the ‘item subject to tax’. Moreover, whether there is an object of taxation or not and whether the obligation to pay a tax should be created shall depend on the legal relation between the ‘item’ and a taxpayer.

Ключевые слова: obligation, object of taxation, item subject to tax, legal facts , public finances, actions, events, taxpayer, tax.

Контактная информация: Pechenkina Angelika Anatolievna, 644098, Russia, Omsk-98, 14-y voenny gorodok, OTII.

Библиография:
Napso M.B. Ispolnenie nalogovoy obyazannosti: k voprosu o soderzhanii formulirovki prezumptsii dobrovol'nosti vneseniya naloga // Nalogi i nalogooblozhenie.-2013.-4.-C. 263-268. DOI: 10.7256/1812-8688.2013.4.7913.
S.V. Bartashevich Nalogovoe obyazatel'stvo: ponyatie, mesto v sisteme nalogovo-pravovykh yavleniy i otgranichenie ot smezhnykh kategoriy nalogovogo prava // Nalogi i nalogooblozhenie.-2013.-2.-C. 121-127. DOI: 10.7256/1812-8688.2013.02.4.
S.I. Sirazhudinova Informatsionnaya pomoshch' nalogoplatel'shchiku kak sposob podderzhaniya nalogovoy distsipliny // Nalogi i nalogooblozhenie.-2013.-1.-C. 68-74. DOI: 10.7256/1812-8688.2013.01.7.
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 24-44. URL: http://www.e-notabene.ru/flc/article_629.html
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
Efremova T.A. Nalogovoe administrirovanie v Rossii: predposylki stanovleniya i osobennosti funktsionirovaniya // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 1-23. URL: http://www.e-notabene.ru/flc/article_622.html
Kinsburskaya V.A. Otvetstvennost' nalogoplatel'shchika za nepredstavlenie nalogovoy deklaratsii: spornye voprosy pravoprimenitel'noy praktiki // NB: Finansovoe pravo i upravlenie.-2013.-1.-C. 17-48. URL: http://www.e-notabene.ru/flc/article_558.html
Shershenevich G.F. Obshchaya teoriya prava Tom I. Filosofiya prava. Chast' teoreticheskaya. Riga: David' Gliksman', 1924. S. 623.
Shchekin D.M. Yuridicheskie prezumptsii v nalogovom prave: uchebnoe posobie / D.M. Shchekin: pod red. S.G. Pepelyaeva. – M.: Akademicheskiy pravovoy universitet, 2002. S. 165.
Churkin A.V. Ob'ekt nalogooblozheniya: pravovye kharakteristiki: ucheb. posobie. / A.V. Churkin. – M.: Yurist', 2003. S. 46-59.
Shaukenov A.T. Nalogovoe obyazatel'stvo v Respubliki Kazakhstan (voprosy teorii i praktiki). Diss. … kand. yurid nauk: 12.00.02. – Almaty, 2007.
Finansovoe pravo Rossiyskoy Federatsii. / Otv. red. M.V. Karaseva. 2-e izd., pererab. i dop. M.: Yurist', 2006. S. 342 (avtor glavy 19-D. V. Vinnitskiy).
Porokhov E.V. Teoriya nalogovykh obyazatel'stv: Uchebnoe posobie. Almaty, 2001. S. 98-99.
Nersesyants V.S. Obshchaya teoriya gosudarstva i prava. M., 1999. S. 506.
Pepelyaev S.G. Kak opredelit' ob'ekt nalogooblozheniya // V kn.: Vash nalogovyy advokat. Sovety yuristov: Sbornik statey. Vyp.1. – M.: FBK-PRESS, 1997. S. 29.
Alekseev S.S. Problemy teorii prava. Sverdlovsk, 1972. S. 341-370.
Isakov V.B. Yuridicheskie fakty v sovetskom prave. M., 1984. S. 10.
Yu. A. Artem'eva Osobennosti pravovogo statusa nalogoplatel'shchikov // Nalogi i nalogooblozhenie.-2012.-2.-C. 13-18.
Akopdzhanova M.O.. Formirovanie sovremennogo zakonodatel'stva Rossiyskoy Federatsii ob ugolovnoy otvetstvennosti za prestupleniya protiv ustanovlennogo poryadka uplaty nalogov i sborov. // Pravo i politika.-2013.-№ 8.-C. 1022-1026. DOI: 10.7256/1811-9018.2013.8.8390.

References (transliteration):
Napso M.B. Ispolnenie nalogovoy obyazannosti: k voprosu o soderzhanii formulirovki prezumptsii dobrovol'nosti vneseniya naloga // Nalogi i nalogooblozhenie.-2013.-4.-C. 263-268. DOI: 10.7256/1812-8688.2013.4.7913.
S.V. Bartashevich Nalogovoe obyazatel'stvo: ponyatie, mesto v sisteme nalogovo-pravovykh yavleniy i otgranichenie ot smezhnykh kategoriy nalogovogo prava // Nalogi i nalogooblozhenie.-2013.-2.-C. 121-127. DOI: 10.7256/1812-8688.2013.02.4.
S.I. Sirazhudinova Informatsionnaya pomoshch' nalogoplatel'shchiku kak sposob podderzhaniya nalogovoy distsipliny // Nalogi i nalogooblozhenie.-2013.-1.-C. 68-74. DOI: 10.7256/1812-8688.2013.01.7.
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 24-44. URL: http://www.e-notabene.ru/flc/article_629.html
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
Efremova T.A. Nalogovoe administrirovanie v Rossii: predposylki stanovleniya i osobennosti funktsionirovaniya // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 1-23. URL: http://www.e-notabene.ru/flc/article_622.html
Kinsburskaya V.A. Otvetstvennost' nalogoplatel'shchika za nepredstavlenie nalogovoy deklaratsii: spornye voprosy pravoprimenitel'noy praktiki // NB: Finansovoe pravo i upravlenie.-2013.-1.-C. 17-48. URL: http://www.e-notabene.ru/flc/article_558.html
Shershenevich G.F. Obshchaya teoriya prava Tom I. Filosofiya prava. Chast' teoreticheskaya. Riga: David' Gliksman', 1924. S. 623.
Shchekin D.M. Yuridicheskie prezumptsii v nalogovom prave: uchebnoe posobie / D.M. Shchekin: pod red. S.G. Pepelyaeva. – M.: Akademicheskiy pravovoy universitet, 2002. S. 165.
Churkin A.V. Ob'ekt nalogooblozheniya: pravovye kharakteristiki: ucheb. posobie. / A.V. Churkin. – M.: Yurist', 2003. S. 46-59.
Shaukenov A.T. Nalogovoe obyazatel'stvo v Respubliki Kazakhstan (voprosy teorii i praktiki). Diss. … kand. yurid nauk: 12.00.02. – Almaty, 2007.
Finansovoe pravo Rossiyskoy Federatsii. / Otv. red. M.V. Karaseva. 2-e izd., pererab. i dop. M.: Yurist', 2006. S. 342 (avtor glavy 19-D. V. Vinnitskiy).
Porokhov E.V. Teoriya nalogovykh obyazatel'stv: Uchebnoe posobie. Almaty, 2001. S. 98-99.
Nersesyants V.S. Obshchaya teoriya gosudarstva i prava. M., 1999. S. 506.
Pepelyaev S.G. Kak opredelit' ob'ekt nalogooblozheniya // V kn.: Vash nalogovyy advokat. Sovety yuristov: Sbornik statey. Vyp.1. – M.: FBK-PRESS, 1997. S. 29.
Alekseev S.S. Problemy teorii prava. Sverdlovsk, 1972. S. 341-370.
Isakov V.B. Yuridicheskie fakty v sovetskom prave. M., 1984. S. 10.
Yu. A. Artem'eva Osobennosti pravovogo statusa nalogoplatel'shchikov // Nalogi i nalogooblozhenie.-2012.-2.-C. 13-18.
Akopdzhanova M.O.. Formirovanie sovremennogo zakonodatel'stva Rossiyskoy Federatsii ob ugolovnoy otvetstvennosti za prestupleniya protiv ustanovlennogo poryadka uplaty nalogov i sborov. // Pravo i politika.-2013.-№ 8.-C. 1022-1026. DOI: 10.7256/1811-9018.2013.8.8390.

Аннотация: The present article is devoted to taxation of self-employed persons as the actors of tax legal matters. The author of the article offers her own definition of taxation of self-employed persons and analyzes the legal status thereto. She also defines classification criteria and offers her classification of taxpayers. By analyzing advocacy and notarial activities, the author analyzes legislation regulating taxation of self-employed persons in the Ukraine and the Russian Federation. The author concludes that any changes in tax rules regarding activities performed by self-employed persons require well weighed and sequential actions. The methodological basis of research is presented by combined general and special methods. The main method of research is the dialectical method generally used in science and completed with the systems analysis method. The author has also applied special methods such as the formal logical, systems functional and logical legal methods. The present article is one of the first to analyze legislation that regulates advocacy and notarial activity in the Ukraine and the Russian Federation.

Ключевые слова: legal status, classification of taxpayers, tax regime, self-employed persons, legal capacity, resident, tax liability, legal regulation, taxation, tax legal matters.

Контактная информация: Ivanova, S. S., 61024, Ukraїna, m. Harkіv, vul. Pushkіns'ka, 77

Библиография:
Yu. A. Artem'eva Osobennosti pravovogo statusa nalogoplatel'shchikov // Nalogi i nalogooblozhenie.-2012.-2.-C. 13-18.
Zakon Ukraїni «Pro notarіat» // Vіdom. Verkhov. Radi. – 1993. – № 39. – St. 383.
Zakon Ukraїni «Pro advokaturu ta advokats'ku dіyal'nіst'» // Vіdom. Verkhov. Radi. – 2013. – № 27. – St. 282.
«Osnovy zakonodatel'stva Rossiyskoy Federatsii o notariate» ot 11.02.1993 g. № 4462-1 (v red. ot 13.12.2008) // Rossiyskaya gazeta. – 1993.13.03. – № 49.
Postanovlenie Konstitutsionnogo Suda Rossiyskoy Federatsii «Po delu o proverke konsti¬tutsionnosti otdel'nykh polozheniy statey 2, 12, 17, 24 i 34 Osnov zakonodatel'stva Rossiyskoy Fe¬deratsii o notariate» ot 19 maya 1998 g. № 15-P. // Sobranie zakonodatel'stva RF. – 1998. – № 22. – St. 2491.
Podatkoviy kodeks Ukraїni // Vіdom. Verkhov. Radi Ukraїni. – 2011. – № 13-14, № 15-16, № 17. – St. 112.
Shugurov. Pravo cheloveka na priznanie pravosub'ektnosti: normativno-tsennostnoe soderzhanie i mezhdunarodno-pravovye garantii//Pravo i politika, 2009-11

References (transliteration):
Yu. A. Artem'eva Osobennosti pravovogo statusa nalogoplatel'shchikov // Nalogi i nalogooblozhenie.-2012.-2.-C. 13-18.
Zakon Ukraїni «Pro notarіat» // Vіdom. Verkhov. Radi. – 1993. – № 39. – St. 383.
Zakon Ukraїni «Pro advokaturu ta advokats'ku dіyal'nіst'» // Vіdom. Verkhov. Radi. – 2013. – № 27. – St. 282.
«Osnovy zakonodatel'stva Rossiyskoy Federatsii o notariate» ot 11.02.1993 g. № 4462-1 (v red. ot 13.12.2008) // Rossiyskaya gazeta. – 1993.13.03. – № 49.
Postanovlenie Konstitutsionnogo Suda Rossiyskoy Federatsii «Po delu o proverke konsti¬tutsionnosti otdel'nykh polozheniy statey 2, 12, 17, 24 i 34 Osnov zakonodatel'stva Rossiyskoy Fe¬deratsii o notariate» ot 19 maya 1998 g. № 15-P. // Sobranie zakonodatel'stva RF. – 1998. – № 22. – St. 2491.
Podatkoviy kodeks Ukraїni // Vіdom. Verkhov. Radi Ukraїni. – 2011. – № 13-14, № 15-16, № 17. – St. 112.
Shugurov. Pravo cheloveka na priznanie pravosub'ektnosti: normativno-tsennostnoe soderzhanie i mezhdunarodno-pravovye garantii//Pravo i politika, 2009-11

Аннотация: The author of the article analyzes the conflict-of-laws problem of regulating the length of periods for court appeal of tax authorities acts pursuant to Article 56, Clauses 56.18 and 56.1 that regulate the solution of the aforesaid problem in different ways. In the author’s opinion, it is impossible to apply generally accepted methods of legal interpretation to this conflict of laws. The author also clarifies the causes of this conflict. He establishes that in this case it is better to apply the Tax Code provisions that interpret the present conflict of laws in favor of a taxpayer and by doing so, eliminate any arguments that may arise in the course of performance of obligations by the taxpayer. In his study the author of the article has used the following general scientific methods: systems analysis method, dialectical method, analogy and generalization methods. The author has also applied special methods such as the formal logical, systems functional and logical legal methods. The present article is one of the first to pay attention to the conflict-of-laws problem of regulating the length of periods for court appeal of tax authorities acts in the Ukraine. Based on the results of his study, the author concludes that it is impossible to apply generally accepted methods of legal interpretation to this conflict of laws. The author clarifies the causes of this conflict and analyzes tax law provisions that set forth the procedure for calculating limitation periods applicable to the aforesaid conflict of laws.

Ключевые слова: administrative appeal, tax notice, tax decision, period for appeal, regulatory authority, financial obligation, taxpayer, court claim, appeal, tax legislation, interpretation.

Контактная информация: Kalyan K. V ., 61024, Ukraїna, m. Harkіv, vul. Pushkіns'ka, 77

Библиография:
Gulyaikhin V.N. Strukturno-funktsional'nye osobennosti razlichnykh sostoyaniy pravosoznaniya cheloveka // NB: Voprosy prava i politiki.-2012.-2.-C. 90-116. DOI: 10.7256/2305-9699.2012.2.153. URL: http://www.e-notabene.ru/lr/article_153.html
Yu. A. Artem'eva Osobennosti pravovogo statusa nalogoplatel'shchikov // Nalogi i nalogooblozhenie.-2012.-2.-C. 13-18.
Podatkoviy kodeks Ukraїni // Vіdom. Verkhov. Radi Ukraїni. – 2011. – № 13-14, № 15-16, № 17, st. 112.
List Vishchogo admіnіstrativnogo sudu Ukraїni vіd 10.02.2011 № 203/11/13-11. – [Elektronniy resurs]. – Rezhim dostupu: http://document.ua/shodo-odnakovogo-zastosuvannja-administrativnimi-sudami-okre-doc46421.html
Savina. Problemy formirovaniya nalogovoy kul'tury v sovremennom rossiyskom obshchestve i puti ikh resheniya//Pedagogika i prosveshchenie, 2012-1
Nochevnik M.N.. Obzhalovanie sudebnykh aktov v grazhdanskom i arbitrazhnom prtsesse//Pravo i politika, 2014-3

References (transliteration):
Gulyaikhin V.N. Strukturno-funktsional'nye osobennosti razlichnykh sostoyaniy pravosoznaniya cheloveka // NB: Voprosy prava i politiki.-2012.-2.-C. 90-116. DOI: 10.7256/2305-9699.2012.2.153. URL: http://www.e-notabene.ru/lr/article_153.html
Yu. A. Artem'eva Osobennosti pravovogo statusa nalogoplatel'shchikov // Nalogi i nalogooblozhenie.-2012.-2.-C. 13-18.
Podatkoviy kodeks Ukraїni // Vіdom. Verkhov. Radi Ukraїni. – 2011. – № 13-14, № 15-16, № 17, st. 112.
List Vishchogo admіnіstrativnogo sudu Ukraїni vіd 10.02.2011 № 203/11/13-11. – [Elektronniy resurs]. – Rezhim dostupu: http://document.ua/shodo-odnakovogo-zastosuvannja-administrativnimi-sudami-okre-doc46421.html
Savina. Problemy formirovaniya nalogovoy kul'tury v sovremennom rossiyskom obshchestve i puti ikh resheniya//Pedagogika i prosveshchenie, 2012-1
Nochevnik M.N.. Obzhalovanie sudebnykh aktov v grazhdanskom i arbitrazhnom prtsesse//Pravo i politika, 2014-3

Аннотация: The author of the article emphasizes the need for improvement of the method of assessing efficiency of planned and already provided tax exemptions in the Republic of Bashkortostan. The focus of attention is on the discovery of the relation between tax incentives and financial policy followed by a particular constituent of the Russian Federation as well as the influence on economic growth in different sectors of economy. Moreover, the author of the article analyzes particular changes in the legal base of the republic over the last years. The outcome of such changes should have been the creation of better tax conditions for investing activities and support of new enterprises in economically depressed regions. The author of the article evaluates and analyzes the volumes of tax exemptions and measures undertaken to encourage investing activities, the former and the latter being aimed at raising efficiency of the financial policy in the Republic of Bashkortostan. The author underlines that the growth of tax exemptions has a rather uneven pace which considerably exceeds the production factor and must have clear grounds and predicted values of future revenue in this sector. At the end of the article the author concludes that at this point it is necessary to improve the method of assessing efficiency of planned and already provided tax exemptions in the Republic of Bashkortostan.

Ключевые слова: assessment, evaluation, efficiency, method, Republic of Bashkortostan, investments, taxes, tax exemptions, federal budget, taxation system, tax revenues.

Контактная информация: Nigmatullin Irek Gazizovich, 450054, Republic of Bashkortostan, Ufa, prospect Oktyabrya 74/2.

Библиография:
Postanovlenie Gosudarstvennogo Sobraniya – Kurultaya Respubliki Bashkortostan № 2/23 ot 23.10.2013 g. «O proekte Zakona Respubliki Bashkortostan «O vnesenii izmeneniy v Zakon Respubliki Bashkortostan «O transportnom naloge», vnesennom Pravitel'stvom Respubliki Bashkortostan.
Reshenie Soveta gorodskogo okruga g. Ufa Respubliki Bashkortostan ot 17.11.2005 g. № 2/6 «Ob ustanovlenii zemel'nogo naloga» (v red. ot 22.10.2012 g. № 10/4)
Zakon Respubliki Bashkortostan ot 29.10.2012 № 592-z «O patentnoy sisteme nalogooblozheniya v Respublike Bashkortostan».
Postanovlenie glavy Administratsii gorodskogo okruga gorod Sibay Respubliki Bashkortostan № 137 ot 30.01.2013 «O poryadke provedeniya otsenki effektivnosti predostavlennykh (planiruemykh k predostavleniyu) nalogovykh l'got i stavok po mestnym nalogam gorodskogo okruga gorod Sibay Respubliki Bashkortostan».
O. N. Savina, Yu. V. Malkova Monitoring effektivnosti sistemy nalogovykh instrumentov stimulirovaniya razvitiya innovatsionnoy ekonomiki v usloviyakh deystvuyushchego zakonodatel'stva i napravleniya ego sovershenstvovaniya // Nalogi i nalogooblozhenie.-2012.-№4.-C. 24-34. URL: http://www.nbpublish.com/go_to_article.php?id=18395.
Efremova T.A. Nalogovoe administrirovanie v Rossii: predposylki stanovleniya i osobennosti funktsionirovaniya // NB: Finansovoe pravo i upravlenie.-2013.-№2.-C. 1-23. URL: http://www.e-notabene.ru/flc/article_622.html.
S. I. Sirazhudinova Nalogovyy potentsial sub'ektov Federatsii: pokazateli, metodika i problemy otsenki // Nalogi i nalogooblozhenie.-2012.-№5.-C. 4-10. URL: http://www.nbpublish.com/go_to_article.php?id=20937.
Postanovlenie Pravitel'stva Respubliki Bashkortostan ot 04.03.2011 № 54 «O poryadke provedeniya otsenki effektivnosti predostavlennykh (planiruemykh k predostavleniyu) nalogovykh l'got i stavok nalogov, ustanovlennykh zakonodatel'stvom Respubliki Bashkortostan».
O. N. Savina Otsenka effektivnosti nalogovykh l'got v usloviyakh deystvuyushchego rossiyskogo nalogovogo zakonodatel'stva i napravleniya ee sovershenstvovaniya // Nalogi i nalogooblozhenie.-2012.-№6.-C. 76-88. URL: http://www.nbpublish.com/go_to_article.php?id=21179.
Nalogovyy Kodeks RF, pp.2 p.1 st.220.
Nalogovyy Kodeks RF, pp. 4 p.1 st. 219 Nalogovogo kodeksa Rossiyskoy Federatsii po kodu vycheta 319.
Zakon Respubliki Bashkortostan № 43-z ot 28.11.2003 g. (v red. ot 29.10.2012 g.) «O naloge na imushchestvo organizatsiy».
Zakon Respubliki Bashkortostan № 16-z ot 29.11.2013 g. «O vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Respubliki Bashkortostan», prinyat Gosudarstvennym Sobraniem – Kurultaem Respubliki Bashkortostan 28 noyabrya 2013 goda.
Proekt Metodiki monitoringa i otsenki effektivnosti nalogovykh l'got Minekonomrazvitiya RF [Elektronnyy resurs] http://aisup.economy.gov.ru/niokr/
Nalogovyy Kodeks RF, chast' 2. Glava 21.
Zasedanie Pravitel'stva RF 30.05.2013 g. Osnovnye napravleniya nalogovoy politiki na 2014 i 2015-2016 gody. /Elektronnyy resurs: http://xn--80abeamcuufxbhgound0h9cl.xn--p1ai/events/5508140/?sphrase_id=38405
Zakon Respubliki Bashkortostan № 454 ot 31 oktyabrya 2011 g. «Ob ustanovlenii ponizhennoy nalogovoy stavki naloga na pribyl' organizatsiy investoram, osushchestvlyayushchim investitsionnuyu deyatel'nost' v forme kapital'nykh vlozheniy v Respublike Bashkortostan»; Zakon Respubliki Bashkortostan №455 ot 31 oktyabrya 2011 g. «O vnesenii izmeneniya v stat'yu 3 zakona Respubliki Bashkortostan "O naloge na imushchestvo organizatsiy»
Zakon Respubliki Bashkortostan ot 31.10.2011 g. № 454-z “Ob ustanovlenii ponizhennoy nalogovoy stavki naloga na pribyl' organizatsiy investoram, osushchestvlyayushchim investitsionnuyu deyatel'nost' v forme kapital'nykh vlozheniy v Respublike Bashkortostan»
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // NB: Finansovoe pravo i upravlenie.-2013.-№2.-C. 24-44. URL: http://www.e-notabene.ru/flc/article_629.html.

References (transliteration):
Postanovlenie Gosudarstvennogo Sobraniya – Kurultaya Respubliki Bashkortostan № 2/23 ot 23.10.2013 g. «O proekte Zakona Respubliki Bashkortostan «O vnesenii izmeneniy v Zakon Respubliki Bashkortostan «O transportnom naloge», vnesennom Pravitel'stvom Respubliki Bashkortostan.
Reshenie Soveta gorodskogo okruga g. Ufa Respubliki Bashkortostan ot 17.11.2005 g. № 2/6 «Ob ustanovlenii zemel'nogo naloga» (v red. ot 22.10.2012 g. № 10/4)
Zakon Respubliki Bashkortostan ot 29.10.2012 № 592-z «O patentnoy sisteme nalogooblozheniya v Respublike Bashkortostan».
Postanovlenie glavy Administratsii gorodskogo okruga gorod Sibay Respubliki Bashkortostan № 137 ot 30.01.2013 «O poryadke provedeniya otsenki effektivnosti predostavlennykh (planiruemykh k predostavleniyu) nalogovykh l'got i stavok po mestnym nalogam gorodskogo okruga gorod Sibay Respubliki Bashkortostan».
O. N. Savina, Yu. V. Malkova Monitoring effektivnosti sistemy nalogovykh instrumentov stimulirovaniya razvitiya innovatsionnoy ekonomiki v usloviyakh deystvuyushchego zakonodatel'stva i napravleniya ego sovershenstvovaniya // Nalogi i nalogooblozhenie.-2012.-№4.-C. 24-34. URL: http://www.nbpublish.com/go_to_article.php?id=18395.
Efremova T.A. Nalogovoe administrirovanie v Rossii: predposylki stanovleniya i osobennosti funktsionirovaniya // NB: Finansovoe pravo i upravlenie.-2013.-№2.-C. 1-23. URL: http://www.e-notabene.ru/flc/article_622.html.
S. I. Sirazhudinova Nalogovyy potentsial sub'ektov Federatsii: pokazateli, metodika i problemy otsenki // Nalogi i nalogooblozhenie.-2012.-№5.-C. 4-10. URL: http://www.nbpublish.com/go_to_article.php?id=20937.
Postanovlenie Pravitel'stva Respubliki Bashkortostan ot 04.03.2011 № 54 «O poryadke provedeniya otsenki effektivnosti predostavlennykh (planiruemykh k predostavleniyu) nalogovykh l'got i stavok nalogov, ustanovlennykh zakonodatel'stvom Respubliki Bashkortostan».
O. N. Savina Otsenka effektivnosti nalogovykh l'got v usloviyakh deystvuyushchego rossiyskogo nalogovogo zakonodatel'stva i napravleniya ee sovershenstvovaniya // Nalogi i nalogooblozhenie.-2012.-№6.-C. 76-88. URL: http://www.nbpublish.com/go_to_article.php?id=21179.
Nalogovyy Kodeks RF, pp.2 p.1 st.220.
Nalogovyy Kodeks RF, pp. 4 p.1 st. 219 Nalogovogo kodeksa Rossiyskoy Federatsii po kodu vycheta 319.
Zakon Respubliki Bashkortostan № 43-z ot 28.11.2003 g. (v red. ot 29.10.2012 g.) «O naloge na imushchestvo organizatsiy».
Zakon Respubliki Bashkortostan № 16-z ot 29.11.2013 g. «O vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Respubliki Bashkortostan», prinyat Gosudarstvennym Sobraniem – Kurultaem Respubliki Bashkortostan 28 noyabrya 2013 goda.
Proekt Metodiki monitoringa i otsenki effektivnosti nalogovykh l'got Minekonomrazvitiya RF [Elektronnyy resurs] http://aisup.economy.gov.ru/niokr/
Nalogovyy Kodeks RF, chast' 2. Glava 21.
Zasedanie Pravitel'stva RF 30.05.2013 g. Osnovnye napravleniya nalogovoy politiki na 2014 i 2015-2016 gody. /Elektronnyy resurs: http://xn--80abeamcuufxbhgound0h9cl.xn--p1ai/events/5508140/?sphrase_id=38405
Zakon Respubliki Bashkortostan № 454 ot 31 oktyabrya 2011 g. «Ob ustanovlenii ponizhennoy nalogovoy stavki naloga na pribyl' organizatsiy investoram, osushchestvlyayushchim investitsionnuyu deyatel'nost' v forme kapital'nykh vlozheniy v Respublike Bashkortostan»; Zakon Respubliki Bashkortostan №455 ot 31 oktyabrya 2011 g. «O vnesenii izmeneniya v stat'yu 3 zakona Respubliki Bashkortostan "O naloge na imushchestvo organizatsiy»
Zakon Respubliki Bashkortostan ot 31.10.2011 g. № 454-z “Ob ustanovlenii ponizhennoy nalogovoy stavki naloga na pribyl' organizatsiy investoram, osushchestvlyayushchim investitsionnuyu deyatel'nost' v forme kapital'nykh vlozheniy v Respublike Bashkortostan»
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // NB: Finansovoe pravo i upravlenie.-2013.-№2.-C. 24-44. URL: http://www.e-notabene.ru/flc/article_629.html.

Аннотация: The author of the article analyzes problems arising in taxation based on local taxes and offers particular solutions of these problems in order to raise independency of local budgets. Efficiency of local tax exemptions has been the issue of concern in tax legislation up to the present. Recommendations made by the author are aimed at achieving economic benefit in a region and reducing the amount of subsidies usually received by municipal governments. In order to achieve financial stability of municipal governments and increase the interest of the federal government in developing regions, it is necessary to provide an integrative approach to improving the taxation system at the local level. One of the author’s suggestions is to systematize local tax exemptions granted by both federal and local authorities. In May 2013 the Government of the Russian Federation approved of the ‘Main trends in taxation policy for 2014 and for the target period of 2015 and 2016’. This document provides for further improvement of the system of local tax exemptions and increase of tax administration efficiency. In order to consolidate the profits tax base, it is necessary to reform exemptions that do not have any economic effect and do not contribute to the improvement of taxable capability of regions.

Ключевые слова: local self-government, local budget, local taxes, financial independence, tax exemption, taxation rate, preferences, efficiency, taxable income (profits tax base), tax administration.

Контактная информация: Nikitkova Yuliana Olegovna, 390013, Russia, Ryazan, Pervomaysky prospect 80/44.

Библиография:
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya): Federal'nyy zakon ot 05.08.2000 № 117-FZ (v redaktsii posleduyushchikh zakonov).
O nalogakh na imushchestvo fizicheskikh lits: Zakon RF ot 09.12.1991 № 2003-1 (v redaktsii posleduyushchikh zakonov)
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2014 god i na planovyy period 2015 i 2016 godov. Odobreny Pravitel'stvom Rossiyskoy Federatsii 30 maya 2013 goda.
Otchet o nalogovoy baze i strukture nachisleniy po mestnym nalogam v Ryazanskoy oblasti (Forma № 5-NM) za 2009-2012 gg. // www.r62.nalog.ru
Panskov V.G. K voprosu o vozmozhnykh napravleniyakh nalogovoy politiki // Finansy. 2012. № 5.
Nikitkova U.O. Zemel'noe nalogooblozhenie v Rossii // Nalogi i nalogooblozhenie. 2012. № 2 (92).
URL: http://ifs.org.uk

References (transliteration):
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya): Federal'nyy zakon ot 05.08.2000 № 117-FZ (v redaktsii posleduyushchikh zakonov).
O nalogakh na imushchestvo fizicheskikh lits: Zakon RF ot 09.12.1991 № 2003-1 (v redaktsii posleduyushchikh zakonov)
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2014 god i na planovyy period 2015 i 2016 godov. Odobreny Pravitel'stvom Rossiyskoy Federatsii 30 maya 2013 goda.
Otchet o nalogovoy baze i strukture nachisleniy po mestnym nalogam v Ryazanskoy oblasti (Forma № 5-NM) za 2009-2012 gg. // www.r62.nalog.ru
Panskov V.G. K voprosu o vozmozhnykh napravleniyakh nalogovoy politiki // Finansy. 2012. № 5.
Nikitkova U.O. Zemel'noe nalogooblozhenie v Rossii // Nalogi i nalogooblozhenie. 2012. № 2 (92).
URL: http://ifs.org.uk

Аннотация: At the present new terms of taxation raise debate and therefore requires certain amendments to be made to the tax legislation. The present article deals with the problems that may arise in the process of granting preferences. Special attention is paid to the question about efficiency of tax exemptions. The author of the article describes a discriminatory nature of particular tax preferences granted by the federal government for wealth tax. Sometimes federal tax preferences allow companies to avoid paying taxes on legal grounds. This reduces budget revenues. The author of the article suggests that the tax legislation should be modernized in so far as it refers to tax exemptions. The author also suggests to improve the process of granting tax preferences for wealth tax as a new way to enhance the budgets and to set up goals for taxpayers who develop local economic activity. The whole process of granting tax preferences should be aimed at increasing local budget revenues and contribute to the development of particular regions. Only in this case granted preferences and exemptions would become efficient and economically important.

Ключевые слова: local tax, optimization, efficiency, local self-government, local budgets, tax policy, financial independence, tax exemptions, preferences, taxable income.

Контактная информация: Nikitkova Yuliana Olegovna , 390013, Russia, Ryazan, Pervomaysky pr-t 80/44.

Библиография:
Panskov V.G. Nalogovoe stimulirovanie innovatsionnoy deyatel'nosti i razvitie malogo i srednego biznesa // Finansy. 2012. №10.
Nikitkova U.O. Istoriya i sovremennost' zemel'nogo nalogooblozheniya v Rossii // Finansovoe pravo i upravlenie. 2013. № 1.
Otchet o nalogovoy baze i strukture nachisleniy po nalogu na imushchestvo organizatsiy v Ryazanskoy oblasti (Forma № 5-NIO) za 2009-2012 gg. // www.r62.nalog.ru
Otchet o nalogovoy baze i strukture nachisleniy po mestnym nalogam v Ryazanskoy oblasti (Forma № 5-NM) za 2009-2012 gg. // www.r62.nalog.ru
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2014 god i na planovyy period 2015 i 2016 godov. Odobreny Pravitel'stvom Rossiyskoy Federatsii 30 maya 2013 goda.
O nalogakh na imushchestvo fizicheskikh lits: Zakon RF ot 09.12.1991 № 2003-1 (v redaktsii posleduyushchikh zakonov)
O nalogovykh l'gotakh: Zakon Ryazanskoy oblasti ot 29 aprelya 1998 g. № 68-OZ (v redaktsii posleduyushchikh zakonov).
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya): Federal'nyy zakon ot 05.08.2000 № 117-FZ (v redaktsii posleduyushchikh zakonov).
URL: http://ifs.org.uk

References (transliteration):
Panskov V.G. Nalogovoe stimulirovanie innovatsionnoy deyatel'nosti i razvitie malogo i srednego biznesa // Finansy. 2012. №10.
Nikitkova U.O. Istoriya i sovremennost' zemel'nogo nalogooblozheniya v Rossii // Finansovoe pravo i upravlenie. 2013. № 1.
Otchet o nalogovoy baze i strukture nachisleniy po nalogu na imushchestvo organizatsiy v Ryazanskoy oblasti (Forma № 5-NIO) za 2009-2012 gg. // www.r62.nalog.ru
Otchet o nalogovoy baze i strukture nachisleniy po mestnym nalogam v Ryazanskoy oblasti (Forma № 5-NM) za 2009-2012 gg. // www.r62.nalog.ru
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2014 god i na planovyy period 2015 i 2016 godov. Odobreny Pravitel'stvom Rossiyskoy Federatsii 30 maya 2013 goda.
O nalogakh na imushchestvo fizicheskikh lits: Zakon RF ot 09.12.1991 № 2003-1 (v redaktsii posleduyushchikh zakonov)
O nalogovykh l'gotakh: Zakon Ryazanskoy oblasti ot 29 aprelya 1998 g. № 68-OZ (v redaktsii posleduyushchikh zakonov).
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya): Federal'nyy zakon ot 05.08.2000 № 117-FZ (v redaktsii posleduyushchikh zakonov).
URL: http://ifs.org.uk

Аннотация: Currently the insurance fees, which substituted for the unified social tax, comprise a considerable part of the fiscal burden for the economic subjects. Therefore the issues of lowering the sums of payments to the state non-budget funds, including the possibility to gain the right for the preferential application of insurance fees become topical. Earlier the preferential payers did not serve as objects of scientific interest. The study presented in this article is devoted to the practical problems of use of preferential legal status by the insurance fee payers and the shortcomings of the legislators, which caused these practical problems. The article also includes propositions and recommendations for the improvement of normative legal regulation in this spheres, as well as on the means for the protection of rights and lawful interests of the preferential insurance fee payers. Much attention is paid by the author to the problem of validation of the right to preferential insurance fee taxation by the taxpayers using specialized tax regimes (Simplified Tax System, Single Agricultural Tax, Single Tax on Imputed Income), as well as the persons using the labor of disabled persons in their activities.

Ключевые слова: insurance fee, preference, tariff, payer, state non-budget fund, payment for labor, organization, individual entrepreneur, unified social tax, law.

Контактная информация: Bartashevich, Stanislav Vladimirovich, 191187, St. Petersburg, Gagarinskaya ul., d. 6a

Библиография:
1. Kirilova O. E. Strakhovye vznosy: izmeneniya i nereshennye voprosy //Nalogovaya politika i praktika.-2011.-№4.-S. 52-61.
2. Klimova M. A. Edinyy sotsial'nyy nalog i vznosy na obyazatel'noe pensionnoe strakhovanie // Ekonomiko-pravovoy byulleten'.-2008.-№11.-160 s.
3. Kolosova I. Yu. Kontrolery o strakhovykh vznosakh pri spetsrezhimakh // Oplata truda: bukhgalterskiy uchet i nalogooblozhenie. – 2011.-№9.-S. 44-54.
4. Kroplis V. Yu. Nekotorye pravovye aspekty sootnosheniya norm nalogovogo i trudovogo zakonodatel'stva pri uplate edinogo sotsial'nogo naloga // Arbitrazhnye spory.-2007.-№ 4.-S. 90-100.
5. Morozova I. S. Teoriya pravovykh l'got: Avtoref. diss. … dokt. yurid. nauk. Saratov: Saratovskaya gosudarstvennaya akademiya prava, 2007.-47 s.
6. Nesterov S. E. Nachislyaem strakhovye vznosy: raz'yasnyayut spetsialisty FSS // Oplata truda: bukhgalterskiy uchet i nalogooblozhenie.-2012.-№2.-S. 45-58.
7. Peremyshlennikova O. N. K voprosu o pravovoy prirode strakhovykh vznosov v gosudarstvennye sotsial'nye vnebyudzhetnye fondy // Finansovoe pravo.-2012.-№7.-S. 36-40.
8. Petrov A. V. Nalogovaya ekonomiya: real'nye resheniya / A. V. Petrov.-M.: Berator Pablishing, 2009.-300 s.
9. Shilova L. A. Esli obshchestvennaya organizatsiya invalidov utratila pravo na l'gotu po ESN // Rossiyskiy nalogovyy kur'er.-2009.-№12.-S. 72-80.
10. Yusupov K. I. Vopros i otvet // Apteka: bukhgalterskiy uchet i nalogooblozhenie.-2012.-№12.-S. 34

References (transliteration):
1. Kirilova O. E. Strakhovye vznosy: izmeneniya i nereshennye voprosy //Nalogovaya politika i praktika.-2011.-№4.-S. 52-61.
2. Klimova M. A. Edinyy sotsial'nyy nalog i vznosy na obyazatel'noe pensionnoe strakhovanie // Ekonomiko-pravovoy byulleten'.-2008.-№11.-160 s.
3. Kolosova I. Yu. Kontrolery o strakhovykh vznosakh pri spetsrezhimakh // Oplata truda: bukhgalterskiy uchet i nalogooblozhenie. – 2011.-№9.-S. 44-54.
4. Kroplis V. Yu. Nekotorye pravovye aspekty sootnosheniya norm nalogovogo i trudovogo zakonodatel'stva pri uplate edinogo sotsial'nogo naloga // Arbitrazhnye spory.-2007.-№ 4.-S. 90-100.
5. Morozova I. S. Teoriya pravovykh l'got: Avtoref. diss. … dokt. yurid. nauk. Saratov: Saratovskaya gosudarstvennaya akademiya prava, 2007.-47 s.
6. Nesterov S. E. Nachislyaem strakhovye vznosy: raz'yasnyayut spetsialisty FSS // Oplata truda: bukhgalterskiy uchet i nalogooblozhenie.-2012.-№2.-S. 45-58.
7. Peremyshlennikova O. N. K voprosu o pravovoy prirode strakhovykh vznosov v gosudarstvennye sotsial'nye vnebyudzhetnye fondy // Finansovoe pravo.-2012.-№7.-S. 36-40.
8. Petrov A. V. Nalogovaya ekonomiya: real'nye resheniya / A. V. Petrov.-M.: Berator Pablishing, 2009.-300 s.
9. Shilova L. A. Esli obshchestvennaya organizatsiya invalidov utratila pravo na l'gotu po ESN // Rossiyskiy nalogovyy kur'er.-2009.-№12.-S. 72-80.
10. Yusupov K. I. Vopros i otvet // Apteka: bukhgalterskiy uchet i nalogooblozhenie.-2012.-№12.-S. 34

Аннотация: The article focuses on the issues of establishing and developing the legal norms which contain principles and presumptions – particularly those that are not yet fully expressed in Law. First and foremost, it’s the presumption of voluntariness of tax payment, which exist in the spirit of the Law, but not in its letter. Such approach cannot be justified because this presumption is considered fundamental. It is this presumption that defines the way for tax payment execution by setting priority for tax payment before tax collection. With both ways of taxation present, a legitimate question on their correlation arises. Moreover, it is imperative to show the connection between tax payment, collection and recovery: the three ways of fulfilling tax obligations. This is reflected in the author’s definitions of presumption of voluntariness.

Ключевые слова: Tax and taxation taxes, voluntary tax payment, compulsory tax payment, enforcement measures, tax policy, tax-payer, tax collection, tax claims, presumption

Контактная информация: Napso Maryana Bahsetovna, 369000, Karachay –Circassian Republic, г. Cherkessk, Kosmonavtov St., 100.

Библиография:
1. Bryzgalin A.V. Printsipy nalogovogo prava: teoriya i praktika // Zakonodatel'stvo i ekonomika. 2009. № 19 - 20.
2. Gadzhiev G.A. Konstitutsionnye printsipy dobrosovestnosti i nedopustimosti zloupotrebleniya sub'ektivnymi pravami // Gosudarstvo i pravo. 2012. № 7.
3. Demin A.V. Obshchie printsipy nalogooblozheniya // Khozyaystvo i pravo. 2009. № 2, 3.
4. Zemtsova V. Prezumptsii i preyuditsii kak yuridicheskie pravila dokazyvaniya v nalogovykh sporakh // Pravo i ekonomika. 2009. № 9.
5. Smirnov D.A. Pravovye prezumptsii i printsipy nalogovogo prava kak sredstva ogranicheniya negativnogo usmotreniya v nalogovom pravoprimenenii // Sovremennoe pravo. 2010. № 9.
6. Shchekin D.M. Yuridicheskie prezumptsii v nalogovom prave. - M., 2012.

References (transliteration):
1. Bryzgalin A.V. Printsipy nalogovogo prava: teoriya i praktika // Zakonodatel'stvo i ekonomika. 2009. № 19 - 20.
2. Gadzhiev G.A. Konstitutsionnye printsipy dobrosovestnosti i nedopustimosti zloupotrebleniya sub'ektivnymi pravami // Gosudarstvo i pravo. 2012. № 7.
3. Demin A.V. Obshchie printsipy nalogooblozheniya // Khozyaystvo i pravo. 2009. № 2, 3.
4. Zemtsova V. Prezumptsii i preyuditsii kak yuridicheskie pravila dokazyvaniya v nalogovykh sporakh // Pravo i ekonomika. 2009. № 9.
5. Smirnov D.A. Pravovye prezumptsii i printsipy nalogovogo prava kak sredstva ogranicheniya negativnogo usmotreniya v nalogovom pravoprimenenii // Sovremennoe pravo. 2010. № 9.
6. Shchekin D.M. Yuridicheskie prezumptsii v nalogovom prave. - M., 2012.

Аннотация: The article studies the role of tax instruments in ensuring investment security in the Russian Federation. It is shown that these instruments are used very irrationally. Using such instruments causes unreasonably high tax bite of taxes from corporate revenues. It leads to constantly tight financial resources for modernization, technical re-equipping and launch of new technologies. Moreover, tax instruments do not provide significant preferences to participants of investment activity and do not stimulate investments into economics, thus not promoting investment security of a state. The author of the article analyzes why the given instruments are not used rationally and makes certain recommendations on how to improve their practical usage.

Ключевые слова: economics, investments, security, tax instruments, tax functions, tax burden, tax rebates, investment tax credit, taxation of dividends, investment activity.

Контактная информация: Shekhovtsova Yulia Anatolievna, 410023, Russia, Saratov, ul. Moskovskaya 158, Saratov Military Institute of the Internal Troops of the Ministry of Internal Affairs of Russia.

Библиография:
1. Kablov E.N. Kursom v 6-oy tekhnologicheskiy uklad / Nanotekhnologicheskoe obshchestvo Rossii (NOR). URL: http://www.ntsr.info/science/reviews/1767.htm (data obrashcheniya 05.12.2012).
2. Kizimov A.S. Vostok – delo tonkoe, ili o nalogooblozhenii v Kitae // Rossiyskiy nalogovyy kur'er. 2009. № 15. S. 62-69.
3. Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) [Elektronnyy resurs] : feder. zakon Ros. Federatsii ot 5 avgusta 2000 goda № 117-FZ : prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 19 iyulya 2000 g. : odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 26 iyulya 2000 g. Dostup iz sprav.- pravovoy sistemy «Konsul'tantPlyus».
4. Ob utverzhdenii poryadka rassmotreniya nalogovymi organami zayavleniy o predostavlenii otsrochki, rassrochki, investitsionnogo nalogovogo kredita po uplate naloga i sbora, a takzhe peni i shtrafa [Elektronnyy resurs] : prikaz Federal'noy nalogovoy sluzhby Ros. Federatsii ot 30 noyabrya 2010 g. № MMV-7-8/666@. Dostup iz sprav.- pravovoy sistemy «Konsul'tantPlyus».
5. Otchet o nalogovoy baze i strukture nachisleniy po nalogu na pribyl' organizatsiy / Federal'naya nalogovaya sluzhba Rossiyskoy Federatsii. URL: http://www.nalog.ru/nal_statistik/forms_stat/ (data obrashcheniya 07.12.2012).
6. Federal'naya sluzhba gosudarstvennoy statistiki. URL: http://www.gks.ru/wps/wcm/connect/rosstat/rosstatsite/main/ (data obrashcheniya: 5.12.2012).
7. Internal Revenue Code / Cornell University Low School. URL: http://www.law.cornell.edu/uscode/text/26(data obrashcheniya 12.12.2012).
8. Table 1.9. Current-Cost Average Age at Yearend of Fixed Assets and Consumer Durable Goods / U.S. Department of Commerce. Bureau of Economic Analysis. URL: http://www.bea.gov/iTable/iTable.cfm?ReqID=10&step=1 (data obrashcheniya 05.12.2012).
9. TAX CONSULT. Offshory. Investitsii. Konsalting. URL: http://taxc.com.ua/countries/germany/index.html (data obrashcheniya 10.12.2012).

References (transliteration):
1. Kablov E.N. Kursom v 6-oy tekhnologicheskiy uklad / Nanotekhnologicheskoe obshchestvo Rossii (NOR). URL: http://www.ntsr.info/science/reviews/1767.htm (data obrashcheniya 05.12.2012).
2. Kizimov A.S. Vostok – delo tonkoe, ili o nalogooblozhenii v Kitae // Rossiyskiy nalogovyy kur'er. 2009. № 15. S. 62-69.
3. Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) [Elektronnyy resurs] : feder. zakon Ros. Federatsii ot 5 avgusta 2000 goda № 117-FZ : prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 19 iyulya 2000 g. : odobr. Sovetom Federatsii Feder. Sobr. Ros. Federatsii 26 iyulya 2000 g. Dostup iz sprav.- pravovoy sistemy «Konsul'tantPlyus».
4. Ob utverzhdenii poryadka rassmotreniya nalogovymi organami zayavleniy o predostavlenii otsrochki, rassrochki, investitsionnogo nalogovogo kredita po uplate naloga i sbora, a takzhe peni i shtrafa [Elektronnyy resurs] : prikaz Federal'noy nalogovoy sluzhby Ros. Federatsii ot 30 noyabrya 2010 g. № MMV-7-8/666@. Dostup iz sprav.- pravovoy sistemy «Konsul'tantPlyus».
5. Otchet o nalogovoy baze i strukture nachisleniy po nalogu na pribyl' organizatsiy / Federal'naya nalogovaya sluzhba Rossiyskoy Federatsii. URL: http://www.nalog.ru/nal_statistik/forms_stat/ (data obrashcheniya 07.12.2012).
6. Federal'naya sluzhba gosudarstvennoy statistiki. URL: http://www.gks.ru/wps/wcm/connect/rosstat/rosstatsite/main/ (data obrashcheniya: 5.12.2012).
7. Internal Revenue Code / Cornell University Low School. URL: http://www.law.cornell.edu/uscode/text/26(data obrashcheniya 12.12.2012).
8. Table 1.9. Current-Cost Average Age at Yearend of Fixed Assets and Consumer Durable Goods / U.S. Department of Commerce. Bureau of Economic Analysis. URL: http://www.bea.gov/iTable/iTable.cfm?ReqID=10&step=1 (data obrashcheniya 05.12.2012).
9. TAX CONSULT. Offshory. Investitsii. Konsalting. URL: http://taxc.com.ua/countries/germany/index.html (data obrashcheniya 10.12.2012).

Аннотация: The article deals with the principle of certainty of the taxation, including the requirements of accuracy and clarity of tax rules, a reasonable balance of abstract and concrete, lack of the gaps in the tax law, logical and systematic consistency, etc.

Ключевые слова: tax, principle, certainty, taxation, tax law

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

Библиография:
1. Kolobkova L.V. Protsessual'nye nor-
my v rossiyskom prave: Diss. … kand.
yurid. nauk. M., 2007.
2. Kashanina T.V. Yuridicheskaya tekhnika.
M., 2007.
3. Fogel' K. Konstitutsionnye osnovy
finansovogo prava // Gosudarstven-noe
pravo Germanii. T. 2. M., 1994.
4. David R. Osnovnye pravovye sistemy
sovremennosti / Per. V.A. Tuma-nova.
M., 1988.
5. Vlasenko N.A. Neopredelennost' v
prave i pravovoe regulirovanie // Sb.
statey: Sudebnoe pravoprimenenie:
problemy teorii i praktiki / Pod red.
V.M. Syrykh. M., 2007.
6. Sasov K.A. Pravovye pozitsii Konsti-
tu tsion nogo Suda Rossiyskoy Fede-
ratsii po nalogooblozheniyu. M., 2008.
7. Postanovlenie Konstitutsionnogo
Suda RF ot 28.03.2000 № 5-P «Po
delu o proverke konstitutsionnosti
podpunkta «k » punkta 1 stat'i 5
Zakona RF «O naloge na dobavlennuyu
stoimost'» // Vestnik KS RF. 2000.
№ 4.
8. Postanovlenie Konstitutsionnogo
Suda RF ot 28.03.2000 № 5-P «Po de-lu
o proverke konstitutsionnosti pod-
punkta «k» punkta 1 stat'i 5 Zako-na
RF «O naloge na dobavlennuyu stoi-
most'» v svyazi s zhaloboy zakryto-go
aktsionernogo obshchestva «Konfetti» i
grazhdanki I.V. Savchenko» // Vestnik
KS RF. 2000. № 4.
9. Postanovlenie Konstitutsionnogo
Suda RF ot 08.10.1997 № 13-P «Po delu
o proverke konstitutsionnosti Zakona
Sankt-Peterburga ot 14 iyulya 1995 goda
«O stavkakh zemel'nogo naloga v Sankt-
Peterburge v 1995 godu» // Vestnik KS
RF. 1997. № 5.
10. Postanovlenie Konstitutsionnogo
Suda RF ot 04.04.1996 № 9-P «Po
delu o proverke konstitutsionno-
sti ryada normativnykh aktov goro-
da Moskvy i Moskovskoy oblasti,
Stavropol'skogo kraya, Voronezhskoy
ob-lasti i goroda Voronezha, regla-
mentiruyushchikh poryadok registratsii
grazh-dan, pribyvayushchikh na postoyan-
noe zhitel'stvo v nazvannye regio-
ny» // Vestnik KS RF. 1996. № 2.

References (transliteration):
1. Kolobkova L.V. Protsessual'nye nor-
my v rossiyskom prave: Diss. … kand.
yurid. nauk. M., 2007.
2. Kashanina T.V. Yuridicheskaya tekhnika.
M., 2007.
3. Fogel' K. Konstitutsionnye osnovy
finansovogo prava // Gosudarstven-noe
pravo Germanii. T. 2. M., 1994.
4. David R. Osnovnye pravovye sistemy
sovremennosti / Per. V.A. Tuma-nova.
M., 1988.
5. Vlasenko N.A. Neopredelennost' v
prave i pravovoe regulirovanie // Sb.
statey: Sudebnoe pravoprimenenie:
problemy teorii i praktiki / Pod red.
V.M. Syrykh. M., 2007.
6. Sasov K.A. Pravovye pozitsii Konsti-
tu tsion nogo Suda Rossiyskoy Fede-
ratsii po nalogooblozheniyu. M., 2008.
7. Postanovlenie Konstitutsionnogo
Suda RF ot 28.03.2000 № 5-P «Po
delu o proverke konstitutsionnosti
podpunkta «k » punkta 1 stat'i 5
Zakona RF «O naloge na dobavlennuyu
stoimost'» // Vestnik KS RF. 2000.
№ 4.
8. Postanovlenie Konstitutsionnogo
Suda RF ot 28.03.2000 № 5-P «Po de-lu
o proverke konstitutsionnosti pod-
punkta «k» punkta 1 stat'i 5 Zako-na
RF «O naloge na dobavlennuyu stoi-
most'» v svyazi s zhaloboy zakryto-go
aktsionernogo obshchestva «Konfetti» i
grazhdanki I.V. Savchenko» // Vestnik
KS RF. 2000. № 4.
9. Postanovlenie Konstitutsionnogo
Suda RF ot 08.10.1997 № 13-P «Po delu
o proverke konstitutsionnosti Zakona
Sankt-Peterburga ot 14 iyulya 1995 goda
«O stavkakh zemel'nogo naloga v Sankt-
Peterburge v 1995 godu» // Vestnik KS
RF. 1997. № 5.
10. Postanovlenie Konstitutsionnogo
Suda RF ot 04.04.1996 № 9-P «Po
delu o proverke konstitutsionno-
sti ryada normativnykh aktov goro-
da Moskvy i Moskovskoy oblasti,
Stavropol'skogo kraya, Voronezhskoy
ob-lasti i goroda Voronezha, regla-
mentiruyushchikh poryadok registratsii
grazh-dan, pribyvayushchikh na postoyan-
noe zhitel'stvo v nazvannye regio-
ny» // Vestnik KS RF. 1996. № 2.

Аннотация: This article describes the problems of the current legislation on tax offenses and analyzes its main shortcomings and gaps in the regulation of liability for violations of tax laws. Based on the research the author offers ways of improving regulatory framework of tax offenses.

Ключевые слова: tax violations, tax laws, the Tax Code of the Russian Federation, the tax liability.

Контактная информация: Makevnina Dina Yurievna, Bolshevists St. 68, Saransk, Republic of Mordovia 430005, Russia.

Библиография:
1. Na log ovyy kode ks Ro s si ys koy
Federatsii // Spravochno-pravovaya
sistema «Konsul'tantPlyuS»
2. Ugolovnyy kodeks Rossiyskoy Fede-
ratsii // Spravochno-pravovaya sistema
«Konsul'tantPlyuS»
3. Postateynyy kommentariy k Nalo-
govomu kodeksu Rossiyskoy Fede-
ratsii // legal-consultation.org/ddir/
article_3804/page-31.html
4. Bugaevskaya N. O. Nekotorye problemy
preduprezhdeniya nalogovykh prestu-
pleniy // Molodoy uchenyy. — 2011.
— №8. T.2. — S. 46-49.
5. Zaripov V. M. Predlozheniya po sover-
shenstvovaniyu zakonodatel'stva ob
otvetstvennosti za nalogovye pravona-
rusheniya / V. M. Zaripov // Nalogi i na-
logooblozhenie. – 2005. – № 5. – S. 25 – 32.
6. Krokhina Yu. A. Pravovaya okhrana mekha -
nizma nalogovykh otnosheniy // Elekt-
ronnyy resurs (http://www.juristlib.ru/
book_7621.html). – 2010.
7. Nesterov G.G., Poponova N.A., Terzidi
A.V. Nalogovyy kontrol'. – M.: Eksmo.
– 2009.
8. Tedeev A. A., Parygina V. A. Spornye
voprosy sushchnosti i ponyatiya nalo-
govogo pravootnosheniya // Advokat.
2006. № 8. S.13

References (transliteration):
1. Na log ovyy kode ks Ro s si ys koy
Federatsii // Spravochno-pravovaya
sistema «Konsul'tantPlyuS»
2. Ugolovnyy kodeks Rossiyskoy Fede-
ratsii // Spravochno-pravovaya sistema
«Konsul'tantPlyuS»
3. Postateynyy kommentariy k Nalo-
govomu kodeksu Rossiyskoy Fede-
ratsii // legal-consultation.org/ddir/
article_3804/page-31.html
4. Bugaevskaya N. O. Nekotorye problemy
preduprezhdeniya nalogovykh prestu-
pleniy // Molodoy uchenyy. — 2011.
— №8. T.2. — S. 46-49.
5. Zaripov V. M. Predlozheniya po sover-
shenstvovaniyu zakonodatel'stva ob
otvetstvennosti za nalogovye pravona-
rusheniya / V. M. Zaripov // Nalogi i na-
logooblozhenie. – 2005. – № 5. – S. 25 – 32.
6. Krokhina Yu. A. Pravovaya okhrana mekha -
nizma nalogovykh otnosheniy // Elekt-
ronnyy resurs (http://www.juristlib.ru/
book_7621.html). – 2010.
7. Nesterov G.G., Poponova N.A., Terzidi
A.V. Nalogovyy kontrol'. – M.: Eksmo.
– 2009.
8. Tedeev A. A., Parygina V. A. Spornye
voprosy sushchnosti i ponyatiya nalo-
govogo pravootnosheniya // Advokat.
2006. № 8. S.13

Аннотация: The author of the article analyzes the role and place of tax rules in the system of tax regulation and their correlation with tax relations. Thus, the rule is viewed as a mandatory prerequisite and a basis for tax relations and tax relations are viewed as the result of application of a tax rule. At the end of the article the author concludes that tax rules include both subjective and objective components.

Ключевые слова: taxes and taxation, tax, rule (standard), legal relations, taxation, levy, source, model, fact, due.

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

Библиография:
1. Aleksandrov N.G. Yuridicheskaya norma i pravootnoshenie. M., 1947.
2. Alekseev S.S. Pravo: azbuka ? teoriya ? filosofiya: Opyt kompleksnogo issledovaniya. M., 1999.
3. Baytin M.I. Sushchnost' prava (sovremennoe normativnoe pravoponima-nie na grani dvukh vekov). M., 2005.
4. Zemlin A.I. Nalogovoe pravo: Uchebnik. M., 2005.
5. Koval'chuk A.T. Finansovoe pravo ? «revmatizm» staroy epokhi ili kompleksnyy regulyator publichnykh otnosheniy? // Gosudarstvo i pravo. 2010. № 1.
6. Kucheryavenko N.P. Kurs nalogovogo prava: V 2 t. T. 1. Obshchaya chast' / Pod red. D.M. Shchekina. M., 2009.
7. Lukasheva E.A. Pravo. Moral'. Lichnost'. M., 1986.
8. Marchenko M.N. Problemy obshchey teorii gosudarstva i prava: Uchebnik: V 2 t. T. 2. Pravo. M., 2008.
9. Nalogovoe pravo: Ucheb. posobie / Pod red. G.B. Polyaka, I.Sh. Kislyakha-nova. M., 2007.
10. Orlov M.Yu. Osobennosti norm nalogovogo prava // Finansovoe pravo. 2007. № 2.
11. Orlov M.Yu. Printsip publichnosti nalogovykh otnosheniy i pravo-primenitel'naya praktika // Reformy i pravo. 2008. № 1.
12. Parygina V.A. Rossiyskoe nalogovoe pravo. Problemy teorii i praktiki. M., 2005.
13. Syrykh V.M. Teoriya gosudarstva i prava: Uchebnik. M., 2006.
14. Teoriya gosudarstva i prava: Ucheb. posobie / V.Ya. Lyubashits i dr. Rostov n/D., 2002.
15. Teoriya gosudarstva i prava: Uchebnik / Otv. red. V.D. Perevalov. M., 2008.
16. Teoriya gosudarstva i prava: Uchebnik / Pod red. V.K. Babaeva. M., 1999.
17. Yanzhul I.I. Osnovnye nachala finansovoy nauki: Uchenie o gosu-darstvennykh dokhodakh // Zolotye stranitsy finansovogo prava Rossii. T.3. M., 2002.
18. Colomer J.M. Great Empires, Small Nations. The Uncertain Future of the Sovereign State. L.; N.Y.: Routledge, 2007.

References (transliteration):
1. Aleksandrov N.G. Yuridicheskaya norma i pravootnoshenie. M., 1947.
2. Alekseev S.S. Pravo: azbuka ? teoriya ? filosofiya: Opyt kompleksnogo issledovaniya. M., 1999.
3. Baytin M.I. Sushchnost' prava (sovremennoe normativnoe pravoponima-nie na grani dvukh vekov). M., 2005.
4. Zemlin A.I. Nalogovoe pravo: Uchebnik. M., 2005.
5. Koval'chuk A.T. Finansovoe pravo ? «revmatizm» staroy epokhi ili kompleksnyy regulyator publichnykh otnosheniy? // Gosudarstvo i pravo. 2010. № 1.
6. Kucheryavenko N.P. Kurs nalogovogo prava: V 2 t. T. 1. Obshchaya chast' / Pod red. D.M. Shchekina. M., 2009.
7. Lukasheva E.A. Pravo. Moral'. Lichnost'. M., 1986.
8. Marchenko M.N. Problemy obshchey teorii gosudarstva i prava: Uchebnik: V 2 t. T. 2. Pravo. M., 2008.
9. Nalogovoe pravo: Ucheb. posobie / Pod red. G.B. Polyaka, I.Sh. Kislyakha-nova. M., 2007.
10. Orlov M.Yu. Osobennosti norm nalogovogo prava // Finansovoe pravo. 2007. № 2.
11. Orlov M.Yu. Printsip publichnosti nalogovykh otnosheniy i pravo-primenitel'naya praktika // Reformy i pravo. 2008. № 1.
12. Parygina V.A. Rossiyskoe nalogovoe pravo. Problemy teorii i praktiki. M., 2005.
13. Syrykh V.M. Teoriya gosudarstva i prava: Uchebnik. M., 2006.
14. Teoriya gosudarstva i prava: Ucheb. posobie / V.Ya. Lyubashits i dr. Rostov n/D., 2002.
15. Teoriya gosudarstva i prava: Uchebnik / Otv. red. V.D. Perevalov. M., 2008.
16. Teoriya gosudarstva i prava: Uchebnik / Pod red. V.K. Babaeva. M., 1999.
17. Yanzhul I.I. Osnovnye nachala finansovoy nauki: Uchenie o gosu-darstvennykh dokhodakh // Zolotye stranitsy finansovogo prava Rossii. T.3. M., 2002.
18. Colomer J.M. Great Empires, Small Nations. The Uncertain Future of the Sovereign State. L.; N.Y.: Routledge, 2007.

Аннотация: Questions of the taxation of establishments of new type are investigated: state, budgetary, independent. Infl uence of the environment of legal uncertainty on system of the taxation of establishments is shown. Rather legal analysis of norms of the tax right regulating the taxation of establishments of new type is resulted. Ways of elimination of blanks to tax laws are offered. Necessity of working out and introduction for practice of application of norms of tax laws organizational-legal mechanism the taxation of establishments is declared.

Ключевые слова: taxes and the taxation, establishments of new type, state establishments, budgetary establishments, independent establishments, tax establishments, nalogovo-legal status of establishments of new type, a taxation problem, an organizational legal mechanism of the taxation, the recommendation about elimination of a situation of legal uncertainty.

Библиография:
Artemov N.M., Ashmarina E.M. Nalogovoe pravo: voprosy i otvety. M7: Yurisprudentsiya, 2006. 412 s.
Bogdanov E.V. Pravovoe polozhenie organa yuridicheskogo litsa// Rossiyskoe pravo. 2001. №3. S. 112.
Grazhdanskiy kodeks Rossiyskoy Federatsii, chast' pervaya. SZ RF, 2008, N 20, st. 2253; 2009, N 29, st.
358.
Ioffe O.S., Shargorodskiy M.D. Voprosy teorii prava. – M.: Yuridicheskaya literatura. 1961. 572 s.
Kommentariy k Nalogovomu kodeksu Rossiyskoy Federatsii, chastyam pervoy i vtoroy / pod red. Yu.F.
Kvashi. – 9-e izd., pererab. I dop. – M.: Izdatel'stvo Yurayt, 2010. – 1417 s. – (professional'nye
kommentarii).
Tolstoy Yu.K. K razrabotke teorii yuridicheskogo litsa na sovremennom etape. Sb. st. : Problemy sov-
remennogo grazhdanskogo prava / Pod red. V.N. Rakhmilovicha. – M.: Gorodets. 2000. S. 108.
Federal'nyy zakon Rossiyskoy Federatsii ot 8 maya 2010 g. N 83-FZ «O vnesenii izmeneniy v otdel'nye
zakonodatel'nye akty Rossiyskoy Federatsii v svyazi s sovershenstvovaniem pravovogo polozheniya
gosudarstvennykh (munitsipal'nykh) uchrezhdeniy».
Finansovoe pravo: uchebnik / pod red. E.Yu. Grachevoy. – M.: Prospekt, 2012. – 576 s.

References (transliteration):
Artemov N.M., Ashmarina E.M. Nalogovoe pravo: voprosy i otvety. M7: Yurisprudentsiya, 2006. 412 s.
Bogdanov E.V. Pravovoe polozhenie organa yuridicheskogo litsa// Rossiyskoe pravo. 2001. №3. S. 112.
Grazhdanskiy kodeks Rossiyskoy Federatsii, chast' pervaya. SZ RF, 2008, N 20, st. 2253; 2009, N 29, st.
358.
Ioffe O.S., Shargorodskiy M.D. Voprosy teorii prava. – M.: Yuridicheskaya literatura. 1961. 572 s.
Kommentariy k Nalogovomu kodeksu Rossiyskoy Federatsii, chastyam pervoy i vtoroy / pod red. Yu.F.
Kvashi. – 9-e izd., pererab. I dop. – M.: Izdatel'stvo Yurayt, 2010. – 1417 s. – (professional'nye
kommentarii).
Tolstoy Yu.K. K razrabotke teorii yuridicheskogo litsa na sovremennom etape. Sb. st. : Problemy sov-
remennogo grazhdanskogo prava / Pod red. V.N. Rakhmilovicha. – M.: Gorodets. 2000. S. 108.
Federal'nyy zakon Rossiyskoy Federatsii ot 8 maya 2010 g. N 83-FZ «O vnesenii izmeneniy v otdel'nye
zakonodatel'nye akty Rossiyskoy Federatsii v svyazi s sovershenstvovaniem pravovogo polozheniya
gosudarstvennykh (munitsipal'nykh) uchrezhdeniy».
Finansovoe pravo: uchebnik / pod red. E.Yu. Grachevoy. – M.: Prospekt, 2012. – 576 s.

Аннотация: The article is devoted to the main approaches to the relation between standards of international and national laws regulating tax relations with a foreign element in the Russian Federation. The author o the article analyzes some aspects of interaction between internal and external sources of tax law and touches upon some issues of avoidance of international double taxation.

Ключевые слова: law, international, tax, agreement, intra-state, taxation, double, source, fi nancial, ratifi cation.

Библиография:
Baev S. A. Soglasheniya ob izbezhanii dvoynogo nalogooblozheniya mezhdu Rossiey i gosudarstvami-chle-
nami ES: sravnitel'no-pravovoe issledovanie // Volters Kluver. 2007. SPS «Konsul'tant Plyus».
Borzunova O. A. Nalogovyy kodeks Rossiyskoy Federatsii: genezis, istoriya prinyatiya i tendentsii
sovershenstvovaniya. M.: Yustitsinform. 2010.
Gritsenko V. V. Kontseptual'nye problemy razvitiya teorii nalogovogo prava sovremennogo Rossiyskogo
gosudarstva. Avtoreferat dissertatsii na soiskanie uchenoy stepeni d.yu.n. Saratov. 2005.
Eremin S. G. Dogovor v finansovom prave (monografiya). –M.: Izdatel' I. V. Balabanov, 2008.
Ivanova E. E. Mezhdunarodnoe finansovoe pravo // Mezhdunarodnoe publichnoe i chastnoe pravo. 2004.
№1.
Krivykh, I. A. Istochniki nalogovogo prava Rossiyskoy Federatsii: Ponyatie, problemy klassifikatsii,
osnovnye printsipy deystviya // Avtoreferat dissertatsii na soiskanie uchenoy stepeni kandidata
yuridicheskikh nauk. Ekaterinburg. 2009.
Laryutina I. A. Izbezhanie dvoynogo nalogooblozheniya i uklonenie ot uplaty nalogov v mezhduna-
rodnom nalogovom prave // Dissertatsiya na soiskanie uchenoy stepeni kandidata yuridicheskikh nauk.
M. 2002.
Merkulov E. S. Ponyatie i predmet mezhdunarodnogo nalogovogo prava: spornye voprosy // Pravo i
politika, №4 (52), 2004.
Oleynikova S. G. Istochniki nalogovogo prava Rossiyskoy Federatsii. Avtoreferat dissertatsii na
soiskanie uchenoy stepeni k.yu.n. Saratov. 2005.
Osminin B. I. Sposoby realizatsii mezhdunarodnykh dogovornykh obyazatel'stv v natsional'nykh pra-
vovykh sistemakh // Yurist-mezhdunarodnik. 2008. №2. SPS «Konsul'tant Plyus».
Petrova G. V. Formirovanie norm rossiyskogo nalogovogo zakonodatel'stva pod vliyaniem mezhduna-
rodno-pravovogo nalogovogo regulirovaniya // Finansovoe pravo. №2. 2003.
Khapov A. V. Konkurentsiya nalogovykh yurisdiktsiy: mezhdunarodno-pravovoy aspekt // Mezhdunarodnoe
pravo. 2005. №5.
Shapovalov M. A. Mezhdunarodnoe finansovoe pravo: predmet, sistema, istochniki // Finansovoe
pravo. 2010. N 3.
Shakhmamet'ev A. A. Pravovoy mekhanizm ustraneniya mnogokratnogo (dvoynogo) nalogooblozheniya //
Finansovoe pravo. 2008. №2. SPS «Konsul'tant Plyus».

References (transliteration):
Baev S. A. Soglasheniya ob izbezhanii dvoynogo nalogooblozheniya mezhdu Rossiey i gosudarstvami-chle-
nami ES: sravnitel'no-pravovoe issledovanie // Volters Kluver. 2007. SPS «Konsul'tant Plyus».
Borzunova O. A. Nalogovyy kodeks Rossiyskoy Federatsii: genezis, istoriya prinyatiya i tendentsii
sovershenstvovaniya. M.: Yustitsinform. 2010.
Gritsenko V. V. Kontseptual'nye problemy razvitiya teorii nalogovogo prava sovremennogo Rossiyskogo
gosudarstva. Avtoreferat dissertatsii na soiskanie uchenoy stepeni d.yu.n. Saratov. 2005.
Eremin S. G. Dogovor v finansovom prave (monografiya). –M.: Izdatel' I. V. Balabanov, 2008.
Ivanova E. E. Mezhdunarodnoe finansovoe pravo // Mezhdunarodnoe publichnoe i chastnoe pravo. 2004.
№1.
Krivykh, I. A. Istochniki nalogovogo prava Rossiyskoy Federatsii: Ponyatie, problemy klassifikatsii,
osnovnye printsipy deystviya // Avtoreferat dissertatsii na soiskanie uchenoy stepeni kandidata
yuridicheskikh nauk. Ekaterinburg. 2009.
Laryutina I. A. Izbezhanie dvoynogo nalogooblozheniya i uklonenie ot uplaty nalogov v mezhduna-
rodnom nalogovom prave // Dissertatsiya na soiskanie uchenoy stepeni kandidata yuridicheskikh nauk.
M. 2002.
Merkulov E. S. Ponyatie i predmet mezhdunarodnogo nalogovogo prava: spornye voprosy // Pravo i
politika, №4 (52), 2004.
Oleynikova S. G. Istochniki nalogovogo prava Rossiyskoy Federatsii. Avtoreferat dissertatsii na
soiskanie uchenoy stepeni k.yu.n. Saratov. 2005.
Osminin B. I. Sposoby realizatsii mezhdunarodnykh dogovornykh obyazatel'stv v natsional'nykh pra-
vovykh sistemakh // Yurist-mezhdunarodnik. 2008. №2. SPS «Konsul'tant Plyus».
Petrova G. V. Formirovanie norm rossiyskogo nalogovogo zakonodatel'stva pod vliyaniem mezhduna-
rodno-pravovogo nalogovogo regulirovaniya // Finansovoe pravo. №2. 2003.
Khapov A. V. Konkurentsiya nalogovykh yurisdiktsiy: mezhdunarodno-pravovoy aspekt // Mezhdunarodnoe
pravo. 2005. №5.
Shapovalov M. A. Mezhdunarodnoe finansovoe pravo: predmet, sistema, istochniki // Finansovoe
pravo. 2010. N 3.
Shakhmamet'ev A. A. Pravovoy mekhanizm ustraneniya mnogokratnogo (dvoynogo) nalogooblozheniya //
Finansovoe pravo. 2008. №2. SPS «Konsul'tant Plyus».

Аннотация: Civil deals concluded between parties as part of entrepreneurial activity and formed as an agreement are subject to thorough analysis by the tax authorities in the process of tax inspections. The purpose of such inspections is to fi nd out certain facts proving that a taxpayer receives unjustifi ed tax benefi ts.

Ключевые слова: taxes and taxation, tax risks, failure to fulfi ll the terms of an agreement, additional charge of tax.

Библиография:
M.A.Klimova Skidki v dogovore: vidy i nalogovye posledstviya \ “Nalogovyy vestnik”, 2010, N 6
Mitryashkina O.A. Nalogovye posledstviya nedeystvitel'nosti dogovorov \ “Zakonodatel'stvo i eko-
nomika”, 2007, N 9
A.N.Medvedev Vliyanie usloviy dogovora na poryadok nalogooblozheniya \ “Nalogovyy vestnik”, 2009
D.A.Rodin Nalogovye riski priznaniya dogovora nezaklyuchennym \ “Nalogovyy vestnik”, 2009,N6
I.Yu.Timofeeva Agentskiy dogovor i nalogovye riski: ikh posledstviya dlya nalogoplatel'shchikov \
“Bukhgalter i zakon”, 2010, N 4
E.A. Pavlodskiy, T.L. Levshina Dogovory v predprinimatel'skoy deyatel'nosti \ “Statut”,2008
V.V.Avdeev Uchet i nalogooblozhenie dlitel'nykh dogovorov \ “Bukhgalterskiy uchet v byudzhetnykh i
nekommercheskikh organizatsiyakh”, 2010, N 17
Solov'ev V. Publichnoe” i “chastnoe” v nalogovom prave \ “Zakonodatel'stvo i ekonomika”,N8,2000
Grazhdanskoe pravo: Uchebnik. V 3 t. T. 1 / Pod red. A.P. Sergeeva, Yu.K. Tolstogo. 6-e izd. M., 2002. S.
585 - 586.
Tsygankov V.V. Nalogovye riski pri ispolnenii dogovora komissii \ Nalogovaya politika i praktika
№2 (86) fevral' 2010

References (transliteration):
M.A.Klimova Skidki v dogovore: vidy i nalogovye posledstviya \ “Nalogovyy vestnik”, 2010, N 6
Mitryashkina O.A. Nalogovye posledstviya nedeystvitel'nosti dogovorov \ “Zakonodatel'stvo i eko-
nomika”, 2007, N 9
A.N.Medvedev Vliyanie usloviy dogovora na poryadok nalogooblozheniya \ “Nalogovyy vestnik”, 2009
D.A.Rodin Nalogovye riski priznaniya dogovora nezaklyuchennym \ “Nalogovyy vestnik”, 2009,N6
I.Yu.Timofeeva Agentskiy dogovor i nalogovye riski: ikh posledstviya dlya nalogoplatel'shchikov \
“Bukhgalter i zakon”, 2010, N 4
E.A. Pavlodskiy, T.L. Levshina Dogovory v predprinimatel'skoy deyatel'nosti \ “Statut”,2008
V.V.Avdeev Uchet i nalogooblozhenie dlitel'nykh dogovorov \ “Bukhgalterskiy uchet v byudzhetnykh i
nekommercheskikh organizatsiyakh”, 2010, N 17
Solov'ev V. Publichnoe” i “chastnoe” v nalogovom prave \ “Zakonodatel'stvo i ekonomika”,N8,2000
Grazhdanskoe pravo: Uchebnik. V 3 t. T. 1 / Pod red. A.P. Sergeeva, Yu.K. Tolstogo. 6-e izd. M., 2002. S.
585 - 586.
Tsygankov V.V. Nalogovye riski pri ispolnenii dogovora komissii \ Nalogovaya politika i praktika
№2 (86) fevral' 2010

Аннотация: The problems aspects of legal status of taxpayers in Russian Federation are probed. The concept of taxpayer is specifi ed, classifi cation of taxpayers depending on their legal status is grounded. The ways of perfection of legislation, regulating legal status of taxpayers are offered.

Ключевые слова: taxpayer, legal status, classifi cation of taxpayers, taxation, civil and tax legislation

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kul'tura, 2001, №11. - S. 60-65
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12.00.12 / Razgil'dieva M.B. - Saratov, 1998. – 204 c.
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Sokol L.I. Dokumenty, opredelyayushchie status yuridicheskogo litsa // Nalogi: gazeta. – 2009.
– №7.– C.1

References (transliteration):
Belov V.A. K voprosu o nedobrosovestnosti nalogoplatel'shchika. -M., 2006. – 96 s.
Pepelyaev S. Osnovy nalogovogo prava: Uchebno-metodicheskoe posobie / Pod red. S.G. Pepelyaeva.– M.:
Invest Fond, 2000.– 496s.
Sub'ektivnye prava nalogoplatel'shchikov v teorii i na praktike: S. E. Smirnykh – Sankt-Peterburg,
Volters Kluver, 2009 g.– 170 s.
Pravovoy status nalogoplatel'shchika - fizicheskogo litsa: S. S. Tropskaya – Moskva, Izdatel'stvo MGU,
2009 g.– 224 s.
Nalogovyy kodeks Rossiyskoy Federatsii: (po sostoyaniyu na 1 oktyabrya 2009 g.). Chasti pervaya i vtoraya.
- M.: Prospekt; KNORUS, 2009. – 688s.
Derkach A.A. (red.) Akmeologicheskiy slovar' / Pod red A. A. Derkacha. 2-e izd. - M.: RAGS, 2005.
- 161s.
Nalogovoe pravo Rossii: Uchebnik dlya vuzov / Otv. red. N23 d. yu. n., prof. Yu. A. Krokhina. — 2-e izd.,
pererab. — M.: Norma, 2004. – 720 s.
Nalogi i nalogovoe pravo: Uchebnoe posobie/Pod red. A.V.Bryzgalina. – M.: Analitika-Press, 1997.
– 600 s.
Zakharova R.F. Prava nalogoplatel'shchikov po novomu zakonodatel'stvu. M., 1993. – 76 s.
Obespechenie ispolneniya obyazannosti po uplate po uplate nalogov i sborov: E. U. Latypova — Moskva,
Yurisprudentsiya, 2006. – 128 s.
Prisyagina G.N. Nalogi na imushchestvo fizicheskikh lits // Grazhdanin i pravo. - M.: Novaya pravovaya
kul'tura, 2001, №11. - S. 60-65
Nekotorye finansovo-pravovye aspekty nalogooblozheniya fizicheskikh lits v Rossiyskoy Federatsii
(Na primere naloga na imushchestvo fizicheskikh lits). Dis. … kand. yurid. nauk: 12.00.14 / Zaretskaya A.S.
– M., 2004. – 206 c.
Pravovoe regulirovanie nalogooblozheniya imushchestva fizicheskikh lits. Dis. … kand. yurid. nauk:
12.00.12 / Razgil'dieva M.B. - Saratov, 1998. – 204 c.
Ragozina, I. Problemy ugolovnoy otvetstvennosti za neispolnenie obyazannostey nalogovogo agenta
/ I. Ragozina // Ugolovnoe pravo. 2006. - №2. – S. 69-71.
Evtushenko V.F. K voprosu o sootnoshenii kategoriy «sub'ekt nalogovogo prava» i «sub'ekt nalogo-
vogo pravootnosheniya» // Finansovoe pravo. – 2005.– №4.– S.12-17.
Sokol L.I. Dokumenty, opredelyayushchie status yuridicheskogo litsa // Nalogi: gazeta. – 2009.
– №7.– C.1

Аннотация: With the world fi nancial crisis going on, the problem of foreign investments into Russian economy is growing really important. However, foreign investors who want to gain profi ts in the territory of Russia, have to face with a lot of problems related to taxation law. The author of the article suggests particular ways regarding how to improve taxation law relations and involve foreign organizations into it.

Ключевые слова: studies of law, taxes, taxation, legal relations, right, profi t, stimulation, investments, agreements, international.

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References (transliteration):
Federal'nyy konstitutsionnyy zakon «O Pravitel'stve Rossiyskoy Federatsii»// SZ RF, 1997.
– St. 5712.– №51.
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Аннотация: The analysis of Article 333.21 and Article 6 of the Tax Code shows that in the first half of 2010 taxpayers had serious grounds for claims related to paying state fee for arbitrage claims from 200 thousand roubles to 1 million roubles. But, which is more important, taxpayers have serious grounds to demand a total recount of the penalty fee charged after January 1 2007 based on working days but not calendar days of the delay.

Ключевые слова: state fee, arbitrage, terms, penalty fee, dispute, collision, calendar, working, claim, tax, code.

Библиография:
1. Bondarenko T.A. K voprosu o srokakh v nalogo
vom prave // Finansovoe pravo. 2008. №6
2. Zrelov A.P. Gosudarstvennaya poshlina dlya
bankov. Novye stavki gosposhliny po delam, ras
smatrivaemym v arbitrazhnykh sudakh: osobennos
ti i problemy uplaty bankovskimi i kreditny
mi organizatsiyami // Bukhgalteriya i banki. 2010.
№4. S.3941.
3. Zrelov A.P. Kommentariy poslednikh izme
neniy k Nalogovomu kodeksu Rossiyskoy Fede
ratsii, vstupivshikh v silu s 1 yanvarya 2007 g. Na
logovyy kontrol' i nalogovoe administrirova
nie v 2007 godu. M.: YuraytIzdat, 2007.
4. Kirillova M.Ya., Krasheninnikov P.V. Sro
ki v grazhdanskom prave. Iskovaya davnost'. M.:
Statut, 2006. 48 s.
5. Kommentariy k Nalogovomu kodeksu Rossiy
skoy Federatsii, chastyam pervoy i vtoroy / Pod
obshch. red. Yu.F. Kvashi. 9e izd., pererab. i dop. M.:
YuraytIzdat, 2010.
6. Morozov N. Izuchaem popravki2007. Podschet
srokov // Uchet. Nalogi. Pravo. 2006. № 48.
7. Patrikeeva T.A. Ischislenie srokov v nalo
govom zakonodatel'stve // Nalogi i nalogooblo
zhenie. 2009. №11. S.1619.
8. Petrukhina T.G. Sroki v grazhdanskom prave /
/ Pravo i ekonomika. 2006. №5
9. Podkopaev M.V. Kommentariy k Federal'no
mu zakonu ot 05.04.2010 g. №41FZ «O vnesenii
izmeneniy v chast' vtoruyu Nalogovogo kodeksa
Rossiyskoy Federatsii i otdel'nye zakonoda
tel'nye akty Rossiyskoy Federatsii» // Akty i
kommentarii dlya bukhgaltera. 2010. № 9. S.1621.
10. Chernik I.D. Poryadok ischisleniya srokov v
nalogovykh pravootnosheniyakh // Finansovyy ve
stnik: finansy, nalogi, strakhovanie, bukhgalter
skiy uchet. 2008. №1

References (transliteration):
1. Bondarenko T.A. K voprosu o srokakh v nalogo
vom prave // Finansovoe pravo. 2008. №6
2. Zrelov A.P. Gosudarstvennaya poshlina dlya
bankov. Novye stavki gosposhliny po delam, ras
smatrivaemym v arbitrazhnykh sudakh: osobennos
ti i problemy uplaty bankovskimi i kreditny
mi organizatsiyami // Bukhgalteriya i banki. 2010.
№4. S.3941.
3. Zrelov A.P. Kommentariy poslednikh izme
neniy k Nalogovomu kodeksu Rossiyskoy Fede
ratsii, vstupivshikh v silu s 1 yanvarya 2007 g. Na
logovyy kontrol' i nalogovoe administrirova
nie v 2007 godu. M.: YuraytIzdat, 2007.
4. Kirillova M.Ya., Krasheninnikov P.V. Sro
ki v grazhdanskom prave. Iskovaya davnost'. M.:
Statut, 2006. 48 s.
5. Kommentariy k Nalogovomu kodeksu Rossiy
skoy Federatsii, chastyam pervoy i vtoroy / Pod
obshch. red. Yu.F. Kvashi. 9e izd., pererab. i dop. M.:
YuraytIzdat, 2010.
6. Morozov N. Izuchaem popravki2007. Podschet
srokov // Uchet. Nalogi. Pravo. 2006. № 48.
7. Patrikeeva T.A. Ischislenie srokov v nalo
govom zakonodatel'stve // Nalogi i nalogooblo
zhenie. 2009. №11. S.1619.
8. Petrukhina T.G. Sroki v grazhdanskom prave /
/ Pravo i ekonomika. 2006. №5
9. Podkopaev M.V. Kommentariy k Federal'no
mu zakonu ot 05.04.2010 g. №41FZ «O vnesenii
izmeneniy v chast' vtoruyu Nalogovogo kodeksa
Rossiyskoy Federatsii i otdel'nye zakonoda
tel'nye akty Rossiyskoy Federatsii» // Akty i
kommentarii dlya bukhgaltera. 2010. № 9. S.1621.
10. Chernik I.D. Poryadok ischisleniya srokov v
nalogovykh pravootnosheniyakh // Finansovyy ve
stnik: finansy, nalogi, strakhovanie, bukhgalter
skiy uchet. 2008. №1

Аннотация: The article describes the factors influencing the efficiency of legal regulation of preferential tax treatment. The author could define those factors only after the integrated comparative law research of regulatory acts, law enforcement practice and experience of tax remissions in Russia and Federal Republic of Germany. This analysis allowed to establish that at this stage it would be useful to legally enforce the requirements for the definition of purpose of a relevant tax remission as well as the presence of detailed justification of a regulatory act when assigning a tax remission.

Ключевые слова: tax, remission, justification, monitoring, law, code, Federal Republic of Germany, Russia, purpose, act.

Аннотация: As the analysis of the court and arbitration court practice shows, one of the most widespread tax crimes is tax evasion is committed through false civil transactions between interdependent persons. This is the issue the article is devoted to.

Ключевые слова: tax, mutual dependence, contracts, control, pricing, crime, participants, levies, the Code, court.

Аннотация: Tax crime is one of the main threats for Russia’s economic safety. As practice shows, the majority of tax crimes is committed through a failure to perform duties of a tax agent. This is he problem the article is devoted to. The author also suggests certain ways to improve the existing law on this matter.

Ключевые слова: studies of law, tax, agent, responsibility, crime, legislation, the Code, budget, levy, deficiency.

Аннотация: Information plays a discrete role in tax relations and possesses specific qualitative properties. Its main goal is to serve the purpose of timely and full return of taxes and levies to the government revenues. The author of the article describes the specific features typical for information in tax relations.

Ключевые слова: tax, information, legal relations, object, signs, activity, consumer, properties, law, the code.

Аннотация: The article is devoted to problematic issues related to assigning administrative offences in the sphere of taxes and levies to the ‘continued’ category. The author of the article pays special attention at some specific features of the administrative offence such as rude violation of rules for maintaining and submitting accounting records.

Ключевые слова: tax, studies of law, administrative offence, lasting, control, violation, accounting, law.

Аннотация: The article considers the questions of implementation of a new law on tax authority’s responsibility for untimely release of a taxpayer’s account at a bank. According to the authors of the article, this legislative innovation requires additional revision and modification. The authors suggest certain ways to solve the mentioned above problem.

Ключевые слова: tax, account, law code, responsibility, bank, term, percent, lawmaker, decision, law.

Контактная информация: Guseva Tatyana Alekseevna, guseva2002@rambler.ru

Аннотация: The article is devoted to the issue of legal qualification of getting unjustified tax benefit as lawful behavior. In the author’s point of view, acquiring such benefit can either be a type of legal offence or an objectively unlawful behavior. The author criticizes qualification of such actions as abuse of right.

Ключевые слова: tax, profit, abuse, right, behavior, bad faith, unlawful, court, offence, act.

Контактная информация: Veretilo, Artem Aleksandrovich, vaa80@list.ru

Аннотация: The article is devoted to the analysis of the problems of revenue recognition with the purpose of evaluating the taxable profit. During the study the author analyzed the article 41 of the Tax Code of the Russian Federation and the term ‘profit’ used in the article. Based on the materials of the arbitrage practice, the author also considered some particular problems of the revenue recognition for the purposes mentioned in the chapter 25 of the Tax Code of the Russian Federation. According to the author, these problems are caused by certain defaults of existing legislation. In the conclusion, the author suggested certain measures on solving the problems in the sphere of revenue recognition for the purpose of calculating tax on profit of organizations.

Ключевые слова: tax, profit, benefit, base, criteria, administration, monitoring, system, court.

Контактная информация: Ignatiev Dmitriy Viktorovich, viktorych@list.ru

Аннотация: The article contains the analysis of changes of tax-related articles of the Criminal Code of the Russian Federation concerning certain changes of the Federal Law from December 29, 2009. According to the author, factually there has been a partial decriminalization of tax relations carried out. Novelties are a certain compensation of the growing volute of tax responsibilities.

Ключевые слова: tax, crime, Codex, criminal, responsibility, loss, violation, violation of law, law, decriminalization.

Контактная информация: Yakimova Svetlana Sergeevna, oyakimov@rambler.ru

Аннотация: Based on the analysis of the Russian legislation, innovation of the legal doctrine, comparison of specific features of tax violations and administrative offences mentioned in the Administrative Offences Code of the Russian Federation as well as certain tax and administrative sanctions, the author of the article views the issue of the legal nature of so ca-called ‘tax responsibility’, i.e. responsibility for commitment of violations of the tax law described in the Chapter 16 of the Tax Code of the Russian Federation. The author concludes that such a responsibility for tax violations is of administrative nature and can be distinguished from the administrative offence as it is described in the Administrative Offences Code based only on the subjective corpus delicti. The author suggests that there are no significant differences between tax sanctions and administrative sanctions as they are presented in the Administrative Offences Code. However, it is noted that a specialized procedure of imposing of administrative sanctions for tax violations stated in the Tax Code is quite justified because the tax law is quite independent as an institution and regulates very specific relations. Due to that, the author suggests his own way of reforming the Russian legislation on administrative responsibility for violations of legislation in the sphere of taxes and levies.

Ключевые слова: tax, levy, violation of law, responsibility, Codex, sanctions, fine, subject, procedure, unification.

Контактная информация: Kinsburskaya Veronika Andreevna, nikakins@mail.ru

Аннотация: Since there are no certain legal acts regulation the procedure of registration and consideration of additional actions of tax control, the author introduces his position that a taxpayer’s participation in the process of consideration of evidences risen during additional actions of tax control should be not limited to his simple presence on the territory of a tax authority. For example, a taxpayer should be familiarized with the results of additional control actions before such a consideration. According to the author, it will provide for a full and complete consideration of the results of a tax inspection and insure a legal and justified decision.

Ключевые слова: tax, inspection, Federal Tax Service, control, court, procedure, Codex, action, rights, evidence.

Контактная информация: Tsygankov Vitaliy Vladimirovich, jegroup@cln.ru

Аннотация: The article is devoted to studying the whence of the double taxation of profit as a result of correction of a taxpayer’s taxation base. Based on the analysis of the Tax Codex of the Russian Federation and the Law ‘On Tax Authorities of the Russian Federation’, the author views the reasons of such a correction of a taxation base by the tax authority. The article also contains the description of the legal basis for the price revision of a transaction, juridical requalification, declaration of a transaction to be invalid as well as certain consequences of such deeds in the sphere of the tax law and civil law. The author defined the reasons of the double taxation and ways to overcome them. The author also defined several legal terms such as ‘correction of a taxation base’, ‘juridical requalification’ and ‘cross correction’. The article is based on the analysis of the existing legal acts in the sphere of taxation, court and law enforcement practice and the author’s personal experience.

Ключевые слова: tax, profit, base, correction, price, requalification, court, Constitution, Codex, arbitrage.

Контактная информация: Klimentieva Viktoria Gennadievna, lawyer_primary@rambler.ru

Аннотация: The article is devoted to the draft law on improvement of principles of price determination for tax purposes. The author analyzes the main positions of that law and views the principles of pricing in taxation used in foreign states.

Ключевые слова: tax, profit, return, budget, pricing, transfer, correlation, control, draft law.

Контактная информация: Sorokina Violetta Alexandrovna, violetta.sorokina@rambler.ru

Аннотация: The article contains the analysis of the existing legislation regulating the rights and responsibilities of tax agents as well as the court cases revealing the problems of legal regulation of the mentioned above elements of a legal status of a tax agent. The author described the main defects of tax legislation hindering from effective realization of the legal norms and creating contradictions in court practice.

Ключевые слова: tax, agent, Code, personal income tax, responsibility, authorities, credit for tax, tax refund, tax assessment, court.

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

Аннотация: The article is aimed at showing ostensibility of the statement from the Second Clause of Law 22 of the Tax Code of the Russian Federation. By tacit agreement, the government supports juridical inequality between taxpayers and tax officials which violates the principle of justice in law. According to the author, such a gap between participants of tax process (in favor of tax administration) requires the existing legislation to be reviewed.

Ключевые слова: tax, the Code, responsibility, principle, administration, Federal Tax Service, justice, rights, norm.

Контактная информация: Kuznetsov Viktor Petrovich, vp_kuznetsov@mail.ru

Аннотация: Calculation of periods of time is the most important guarantee of a proper realization of rights and responsibilities of participants in tax relationships. However, there are still contradictions and gaps in the questions of calculation of periods of time in the existing tax legislation which often leads to violations of rights of taxpayers. The author of the article studied the mentioned problems and commented certain provisions of the existing legislation regulating the procedure of calculation of periods of time in tax relationships.

Ключевые слова: tax, levy, Federal Tax Service, Ministry of Finances, Codex, event, year, quarter, month, day, period.

Контактная информация: Patrikeeva, Tatyana Alexandrovna, ecfi@ecfi.ru

Аннотация: The author of the article tried to define the legal nature of the penalty described in the Article 75 of the Tax Codex of the Russian Federation. The author based on the norms of existing Russian legislation as well as juridical literature and materials of arbitration court practice. The article contains a critical analysis of issues in the sphere of charging and recovery. The author concluded that the penalty is a mean of legal (financial) responsibility administered for violation of legally enforced terms of tax payment (levy payment) by a taxpayer, at common law and in a non-guilty order.

Ключевые слова: tax, state institutions, property, penalty, damage, compensation, responsibility, guilt, deadline, recovering charge, Codex.

Контактная информация: Kinsburskaya, Veronika Andreevna, nikakins@mail.ru

Аннотация: The article includes analysis of topical issues of legal nature, form and content of decision on tax collection from the property of taxpayer (tax agent) – organization or in dividual entrepreneur, differences and similarities with other acts, as used by tax bodies and other bodies. The au thor makes a conclusion on dual nature of the provision, which is at the same time normative and nonnormative acts and executive documents.
Keywords: tax, collection, property, arrears, nonnormative act, executive procedure, marshal, FTS, court.

Контактная информация: Demin Alexander Vasilevich, demin2002@mail.ru

Аннотация: In the opinion of the author of this article, one should not limit the legal nature of arrest and present it only as means of ensuring implementation of the decision on col lection of tax, levy, fine or fee. Arrest of property may serve as guarantee for the due execution of obligation to pay taxes and levies, and such an understanding shall serve public interests, which the very tax law strives to achieve.
Keywords: tax, fee, FTS, arrest, property, fines, fees, court, decision, offence.

Контактная информация: Nazhestkin, Aleksey Sergeevich, infinity_y_y_y@mail.ru

Аннотация: Currently both in theory and practice we deal with the topical issue on legal regulation of license fees. Within this article the author analyzes the license fees, which fall outside the scope of the Tax Code, while being legally regulated, with, or without legal competition between various legal acts (the Tax Code, other federal normative acts, normative acts of subjects of the Russian Federation). Based on the analysis presented the author offers to improve the existing legislation toward legal regulation of license fees. Keywords: tax, levy, license, Code, law, custom, subsurface resources management.

Контактная информация: Vasyanina, Elena Leonidovna, elena_vas@isnet.ru

Аннотация: The tax legislations of many states now include rules for insufficient capitalization, which are aimed to limit the deduction of percentages for takings from related parties (companies within the group) or from non-linked parties, if such takings are greater than the takings, with the company could have gotten without the due guarantees for the companies within the group, for the profit taxation purposes. In Russia such rules are set within the Tax Code and they limit the deduction for the Russian companies with foreign participation. The author considers that these rules need to be changed, including the method of calculation of owned capital and types of security. Keywords: taxes, capitalization, calculation, income, Code, law, investment, financing, borrower, leasing.

Контактная информация: Kharitidi, Marina Viktorovna, ru.pwc@ru.pwc.com

Аннотация: Taxpayers who report to the Tax Office after the deadline are subjected to punitive penalties. For example, more than a 10-week day delay of declarations serves as a ground for the Office to close a taxpayer’s bank account. Therefore, very often taxpayers have to answer for their “forgetfulness” not only by paying the penalty, but also by being unable to use their bank account till they eliminate the violations. The author of the article described the modern practice of brining to responsibility for the mentioned violations.

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

Аннотация: The author of the article gave a critical overview of the draft federal law “On changes in the first and the second part of the Tax Code of the Russian Federation in connection with formation of a consolidation group of taxpayers”. According to the proposed law, “consolidation group of taxpayers” is a voluntary association of taxpayers consolidating organization profits tax on contract basis and according to the order and conditions prescribed by the Tax Code. The changes are supposed to come in force in 2009-2010. Thereat, introduction of the institute of consolidation of taxpayers correlate with acceptance of amendments regulating transfer pricing with tax purposes.

Контактная информация: Tсserenov, Bair Vasilyevich, btserenov@rambler.ru

Аннотация: The author considers it necessary to provide more detail into the provisions of the Tax Code regarding the procedure of notification of the taxpayer on holding additional tax control events, as well as of studying the results of such additional events. The legislators should provided more detail on what is due notification.
Keywords: tax, Code, FTS, notification, taxpayer, control, challenging, control

Контактная информация: Pletnev, M.V., infinity_y_y_y@mail.ru

Аннотация: The article includes critical analysis of modern development of electronic sphere of interaction of the internal affairs bodies and the FTS, as well as normative legal acts, which regulate this activity. The author understands information cooperation of FTS and MIA, as a systematic and long-standing exchange of information, which is performed for the purposes of activities of theses bodies, as strictly established by the legal acts in strictly established forms following state, commercial and tax secrecy. Information cooperation of the tax bodies and the internal affairs bodies should be regulated by agreement among the structures, standards and regulations.
Keywords: tax, Code, FTS, MIA, interaction, information, law, informatization, secrecy, agreement.

Контактная информация: Semenov, A.S., s.alexander.s@mail.ru

Аннотация: In the opinion of the author of this article, the tax control is one of the stages of taxation, being a system of activities of tax and other state bodies aimed to control implementation of tax legislation by the fiscally-obliged persons. The current legislation fails to provide the taxpayer realistic possibilities to challenge the activities of the tax bodies. It is only possible to challenge the results – act of tax control and other materials. There are no criteria for full and objective evaluation of the case.
Keywords: tax, Ministry of Finances, FTS, Code, control, complaint, control, law, court, process.

Контактная информация: Lapshin, O.I., infinity_y_y_y@mail.ru

Аннотация: In the Budget Address of the President of the Russian Federation to the Federal Assembly of the Russian Federation “On Budget Policy for 2008 – 2010” the author sets a goal to put into the Tax Code of the Russian Federation amendments, which are aimed to improve tax control over transfer prices in order to minimize the taxes. The publication includes the concept of the project, which was prepared by the Ministry of Finances for April 2009.
Keywords: tax, Ministry of Finances, Code, control, price, law, transfer, minimization, FTS, budget.

Аннотация: The author considers that abuse of right in tax law should be regarded as a legally valuable activity of a subject, which is performed in order to receive non-grounded tax profits and (or) advantages compared to other subjects of tax law, which implement analogous subjective right, or for other purposes, if such an activity falls outside the limits of the implemented rights while formally it falls within the legal framework.
Keywords: tax, code, rights, legal relations, profit, law, abuse, good faith, FTS, Ministry of Finances.

Контактная информация: Domnin, S.A., infinity_y_y_y@mail.ru

Аннотация: The article includes arguments in favor of inclusion of compensation for the employees, which is paid by the notaries to the Moscow City Notary Chamber, should be included, when counting the tax on profits of physical persons, and the JST.
Keywords: notary, Moscow, compensation, tax on profit of physical persons, dispute, JST, dispute, fee, labor.

Контактная информация: Ivanova, E.A., infinity_y_y_y@mail.ru

Аннотация: For the purpose of unified and non-contradicting legal regulation of terminology in civil law and tax law, there’s need for harmonization. Differences in understanding of the term property in tax and civil legislation may lead to abuse of right (lowering of taxable base), and the collisions, which may be overcame by application of due norms, understanding of their place and value in the legal system. For the purpose of unification of understanding of the term “property” and “property right” in tax and civil law, the author offers not to exclude “property rights” from the term “property” for the taxing purposes.
Keywords: tax, property, rights, Code, legislation, law, court, arbitration.

Контактная информация: Popova Svetlana Sergeevna, svlis@rambler.ru

Аннотация: In the author’s opinion, the key criterion for qualification of the activities of the foreign organization in the Russian Federation, as preformed through the permanent representative office, is regularity of activity. The national legislation of the Russian Federation recognizes the preparation and supportive activities of the foreign organizations, as regularly performed through the office, as forming the permanent representative office. The author considers, that the tax on profit of organizations for the foreign organizations, acting through their permanent representative offices is not set properly, namely, for the foreign taxpayers the law does not define the object of taxation.