Abstract: The object of this study is the most significant stages of the development of the tax system in the United Kingdom of Great Britain and Northern Ireland. The subject of this study is the history of the search for a compromise between the needs of the population and the Government. The author pays special attention in the article to how significant the influence of the people of Great Britain on the tax system of this state turned out to be. Along with this, in the process of work, the influence of taxes that existed earlier on the current taxation system, as well as the reasons for their introduction and cancellation, is also considered. Also, in the article, the author studies the relationship of taxation policy, doctrinal views, the introduction and abolition of certain taxes in the state. The novelty of the research lies in the study of factors that influenced the formation of the UK taxation system, among which the relations between the state and the taxpayer occupy a special place. In the course of the research, the author comes to the conclusion that the state manages to create an effective and well-structured tax system largely due to the concern to find a balance between its interests and the interests of the population. Also, the author notes that the way to create such a successful tax system was not always easy. Nevertheless, the current tax system in the UK contributes not only to replenishing the treasury, but also to the prosperity of the state economy, as well as attracting taxpayers from all over the world.

Keywords: Tax system, History of tax law, Tax policy, David Lloyd George, Adam Smith, Tax Law, United Kingdom, History of taxation, Taxpayers, The British tax system

References:
Po materialam sayta Parlamenta Soedinennogo Korolevstva Velikobritanii i Severnoy Irlandii. // Living Heritage. Taxation./Income tax abolished and reintroduced. URL: https://www.parliament.uk/about/living-heritage/transformingsociety/private-lives/taxation/overview/incometaxbolished/ (data obrashcheniya: 10.05.2020).
William B. Barker.- A Comparative Approach To Income Tax Law In the United Kingdom and the United States // Catholic University Law Review V. 46, - Issue 1,-Fall 1996,-p.12 URL: https://scholarship.law.edu/cgi/viewcontent.cgi?article=1545&context=lawreview (data obrashcheniya: 15.05.2020)
Malcolm Gammie. The Origins of Fiscal Transparency In UK Income Tax / John Tiley. Studies in the History of Tax Law / Hart Publishing. - 2010. - Vol.4. - P.33.
Po materialam sayta Pravitel'stva Soedinennogo Korolevstva Velikobritanii i Severnoy Irlandii. URL: https://www.parliament.uk/about/living-heritage/transformingsociety/private-lives/taxation/keydates/ (data obrashcheniya: 20.04.2020)
Po materialam sa

Abstract: The article discusses the experience of foreign countries in the taxation of self-employed individuals. The procedure of acquiring the status of self-employed, peculiarities of taxation of self-employed individuals, the foundations of legal regulation in the United Kingdom of Great Britain and Northern Ireland, Belarus and Latvia are analyzed. The author considers the current situation in the Russian Federation on the establishment of an institutional platform for tax regulation of activities of self-employed individuals. The article is based on the results of research carried out at the expense of budget funds for state department mission of "Financial University under the Government of the Russian Federation" for 2015. The methodological basis of the article is a summary of the general and special methods. The main method is a general scientific dialectical method. The direct supplement is a methods of system analysis. The novelty of this article is conducted a special study of the experience of taxation of self-employed individuals in foreign countries. New materials (legal acts, the name of self-employed persons in accordance with the laws of foreign countries, names of taxes) are introduced into scientific circulation, that allows to expand the theoretical base and source of domestic science of the tax law.

Keywords: patent taxation system, simplified taxation system, micro-enterprise taxes, farm tourism, national insurance, income tax, patent, taxation, physical entities, self-employed

References:
Working for yourself. [Elektronnyy resurs].-Rezhim dostupa: https://www.gov.uk/working-for-yourself
V OP RF sostoyalis' nulevye slushaniya po proektu FZ o samozanyatykh. [Elektronnyy resurs]. — Rezhim dostupa: http://www.allmedia.ru/newsitem.asp?id=952879
Proekt Federal'nogo zakona «O vnesenii izmeneniy v stat'yu 16 Federal'nogo zakona «O strakhovykh vznosakh v Pensionnyy fond Rossiyskoy Federatsii, Fond sotsial'nogo strakhovaniya Rossiyskoy Federatsii, Federal'nyy fond obyazatel'nogo meditsinskogo strakhovaniya»». [Elektronnyy resurs]. — Rezhim dostupa: http://asozd2.duma.gov.ru/main.nsf/%28SpravkaNew%29?OpenAgent&RN=688860-6&02
Obsuzhdaem proekt FZ o samozanyatosti. [Elektronnyy resurs]. — Rezhim dostupa: http://www.old.oporarb.ru/news.html?id=672#
Ivanova S.S.. Samozanyatye litsa kak sub'ekty nalogovykh pravootnosheniy // Nalogi i nalogooblozhenie. – 2014. – № 1. – S. 44-48. DOI: 10.7256/1812-8688.2014.1.10878
Ministerstvo po nalogam i sboram Respubliki Belarus'. [Elektronnyy resurs]. — Rezhim dostupa: http://www.nalo

Abstract: This article is devoted to the analysis of the Italian tax system as compared with the tax system of the Russian Federation. The basis for getting an impression of  the Italian tax system is the structure of the tax income in Italy and not the legally fixed set of tax elements. The above makes it possible to evaluate the current Italian fiscal system from the point of view of its achievement of the key function of any system – making up of the state budget, and to look at the situation from the economic point of view. Takes in the Italian tax system are grouped  according to their economic meaning. The article compares the direct and indirect taxation. It calculates the tax burden for each tax and for the tax system as a whole. This analysis is given in comparison with the existing Russia tax system. As a results of this analysis, the author makes the conclusion of a smaller role of direct taxation of business in the Italian tax system as compared with the Russian one. At the same time, the general level of tax burden for all taxes combined is comparable. N Italy, the direct taxation burden mostly lies on physical persons (through income tax) while business is mostly taxed via indirect taxes (first of all, through the value added tax)/ as a result, these two taxes form two thirds of the Italian budget.

Keywords: indirect taxation, direct taxation, tax burden, tax take, tax system structure, Russian Tax System, Italian tax system , personal income tax, VAT, profit tax

References:
Kunitsyn D.V. Nalogovaya sistema Italii // Sibirskaya finansovaya shkola. 2005. № 4. S. 91-98.
Malkina M.Yu., Balakin R.V. Analiz i otsenka riska nalogovoy sistemy Rossiyskoy Federatsii na osnove portfel'nogo podkhoda // Finansovaya analitika: problemy i resheniya. 2014. № 32. S. 14-22.
Malkina M.Yu., Balakin R.V. Makroekonomicheskiy analiz i modelirovanie postupleniy naloga na dokhody fizicheskikh lits dlya regionov Rossiyskoy Federatsii // Ekonomicheskiy analiz: teoriya i praktika. 2014. № 25. S. 33-42.
Popova L.V., Maslova I.A., Zemlyakov Yu.D., Maslov B.T., Drozhzhina I.A., Salikhova V.Yu. Nalogovaya sistema Italii // Vse dlya bukhgaltera. 2007. № 17. S. 35-44.
Federal'naya nalogovaya sluzhba Rossiyskoy Federatsii. URL: Federal'naya nalogovaya sluzhba. URL: http://www.nalog.ru/ (data obrashcheniya 11.11.2014).
Federal'naya sluzhba gosudarstvennoy statistiki Rossiyskoy Federatsii. URL: http://www.gks.ru/ (data obrashcheniya 11.11.2014).
Il Dipartimento delle Finanze. URL: http://www.finanze.gov.it/export/finanze/index.htm (data obrashchen

Abstract: In each country, music recording is a unique, distinctive phenomenon with its own traditions, defining traits and peculiarities. The article presents an analysis of legal and counterfeit content within the phonographic market of Russia and Ukraine during the period of 1990 to early 2000s. The author examines the legal, social, informational and communication-based defining traits of philophonic interaction in new digital environment. He analyzes key audio products containing the recordings of the most interesting and rare samples of foreign rock music, released under Russian record labels during the said period. Attention is drawn to informational, legal, social and communications traits of rare rock music distribution in modern music-lover and collector community. The resulting hypothesis states that music recording is a unique aspect of social communications, as well as informational and legal phenomenon.

Keywords: C-D, audio recording studio, audio piracy, rock music, phonogram, counterfeit product, booklet, legal product, collectors, communications

References:
Fillips, T. Kontrafakt. Shokriruyushchie podrobnosti kriminal'nykh rynkov / Tim Fillips ; per. s angl. Bukhiyarova A.P. pri uchastii Bolkhovitinoy L.A., pod obshch. red. A.A. Maksyuty pri uchastii N.V. Yakuninoy. – M. : Vershina, 2007. – S. 150.
«Moon Records»: struktura kompanii / [Elektronnyy resurs]. – Rezhim dostupa: http://vshtate.ru/co1977.
Pis'mo GTK RF ot 28.05.2004 g. №07-58/19309 «O kontrole za peremeshcheniem opticheskikh nositeley» // Zakon prost!: Pravovaya konsul'tatsionnaya sluzhba [Elektronnyy resurs]. – Rezhim dostupa: http://zakonprost.ru/content/base/part/271684.
«Rostok Records» / [Elektronnyy resurs]. – Rezhim dostupa: http://ua.showbiza.net/rostokrecords.
Kompaniya «Irond» / [Elektronnyy resurs]. – Rezhim dostupa: www.irond.ru/about.html.
Kompaniya «Markon»: izgotovlenie cd/dvd / [Elektronnyy resurs]. – Rezhim dostupa: http://markonmedia.com/about-markon/.
Kompaniya «CD-Maximum» / [Elektronnyy resurs]. – Rezhim dostupa: www.cd-maximum.ru/index.php?hid=4194&lang=ru.
Mals: Russian Progressive Rock Label