Abstract: The subject of this research is the competences of taxation trainees, obtained in the course of new generation educational programs. The object of this research is the elements of educational process, including the content of curriculum, competence formation maps, scientific research revealing various tasks in the area of tax consulting and taxation. Articulation of one of the relevant task is associated with the following: inclusion to educational process of the category of “competence” and structuring curriculum based on goal of formation of the key professional competences requires elaboration of the system of interdependent methodological units (a complex of curriculum, map of competence formation stages, and professional actions of the future specialist). The scientific novelty consists in composing the map of professional actions of a specialist that describes the competences on application of the norms of tax legislation and repayment to budget; determination of the role of scientific problems pertinent to the development of tax system and taxation among the most demanded scientific directions in qualification papers of the bachelors; suggestion of the algorithm of examination of crucial aspects of taxation with consideration of the policy taxation authorities and courts that allows obtaining professional competencies in prevention of tax disputes.

Keywords: value added tax, tax dispute, tax legislation, professional educational standard, competence, tax control, tax consulting, taxation, corporate property tax, special tax regime

References:
Prikaz RANKhiGS pri Prezidente Rossiyskoy Federatsii ot 18.08.2016 № 01-4568 "Ob utverzhdenii obrazovatel'nogo standarta Akademii po napravleniyu podgotovki 38.03.04 Gosudarstvennoe i munitsipal'noe upravlenie». URL: https://www.ranepa.ru/images/standarty/VO/Sobstv_Standarty_VO/38.03.04_GMU.pdf (data obrashcheniya: 27.07.2019)
Pis'mo FNS ot 21.02.2018 № SA-4-9/3514@; Pis'mo FNS ot 20.08.2018 № AS-4-15/16075. URL: http://www.consultant.ru/document/cons_doc_LAW_292356/; http://www.consultant.ru/cons/cgi/online.cgi?req=doc&base=QUEST&n=178849#0661434114116185 (data obrashcheniya: 11.07.2019)
Federal'nyy zakon ot 18.07.2017 № 163-FZ «O vnesenii izmeneniy v chast' pervuyu Nalogovogo kodeksa Rossiyskoy Federatsii». URL:http://www.consultant.ru/document/cons_doc_LAW_220282/ (data obrashcheniya: 17.07.2019)
Prikaz RANKhiGS pri Prezidente Rossiyskoy Federatsii ot 22.05.2019 № 01-3603 «Ob utverzhdenii tem i rukovoditeley vypusknykh kvalifikatsionnykh rabot po napravleniyu podgotovki 38.03.04 Gosudarstvennoe i munitsipal'noe upravlenie»<

Abstract: This article is devoted to the nettlesome issues of tax consulting and tax expertise of commercial organisations. The subject of the research is the financial relations arising between the state, business and tax consultant as the actors of such relations. The object of the research is the tax expertise, tax analysis and tax audit in particular. The author of the article provides a detailed description of the object under research including the contents, theoretical and practical approaches to the matter, and covers the relationship between tax consulting, tax expertise, tax analysis and tax audit. Baburyan pays special attention to the method of tax expertise. The research is based on general methods such as comparison, analogy, classification, generalisation, analysis and synthesis, and expert evaluation method. The author's special contribution to the topic is his classification of tax expertise depending on several features and the methods of complex tax expertise and added value expertise developed by him. The novelty of the research is caused by the fact that the author compares definitions of the object under research and makes a conclusion about their similarity and difference. 

Keywords: taxation, tax examination classification, tax analysis, tax expertise, tax audit, tax consulting, tax examination procedure, tax optimization, tax planning, tax risks

References:
Baburyan L.M. Transformatsii nalogovogo zakonodatel'stva kak element razvitiya nalogovogo konsul'tirovaniya v usloviyakh tsifrovoy ekonomiki / L.M. Baburyan, D.I. Ryakhovskiy // Upravlenie ekonomicheskimi sistemami: elektronnyy nauchnyy zhurnal. – 2018. – № 3 (109) – s. 17.
Kucherov I.I. Nalogovaya ekspertiza kak pravovoe sredstvo bor'by s ukloneniem ot uplaty nalogov / Kucherov I.I. // "Nalogovye spory: teoriya i praktika"-2008. №5-s.55-59
Baburyan L.M. Nalogovoe konsul'tirovanie, napravlennoe na sblizhenie bukhgalterskogo i nalogovogo ucheta/ Baburyan L. M. // Ekonomika i predprinimatel'stvo – 2017. – № 10 (ch.1) (87-1) – s. 1160-1167
Til'dikov A.V. Osnovy nalogovogo konsul'tirovaniya. Uchebno-metodicheskoe posobie. Obninsk, 2004. – s. 22
Shakirova D.Yu. Nalogovaya ekspertiza dogovorov kak sposob minimizatsii nalogovykh riskov / Shakirova D.Yu., Zas'ko V.N. // Rossiyskoe redprinimatel'stvo. – 2015. – Tom 16.-№
– s. 853-863 6. Metodika auditorskoy deyatel'nosti "Nalogovyy audit i drugie soputstvuyushchie uslugi po nalogovym vopr

Abstract: The subject of the research is the tax consulting that is supposed to ensure the proper functioning of companies under today's conditions of financial instability. The object of the research is the financial relations arising between the state, taxpayers and tax consultants in the process of management decision making at all stages of taxation. The author of the article examines theoretical and methodological approaches to describing the role of tax consulting in financial and economic relations. Baburyan proves the need to define responsibility of a tax consultant by giving a definition to the transaction value the tax consulting is given for. The author analyzes the indicators of the efficiency of tax consulting as well as areas of its improvement including evaluation of the influence of judicial practice on the profitability value of a company. In his research Baburyan has used general research methods such as analysis, synthesis, deduction, comparison, generalisation, classification, analogy, and calculation methods. The scientific novelty of the research is caused by the fact that the author describes the main theoretical approaches to tax consulting, principles of tax consulting, and proves the need in the legal regulation of this activity. He also makes a statement that as an economic institution, tax consulting can be divided into two branches, inclusive and extractive. The researcher also proves the prevailing role of tax consulting in business processes and introduces an efficiency of economic entity's tax optimization indicator to evaluate transaction expenses for tax consulting incurred by a company. The author also offers to evaluate the influence of taxation on the company value as a new area of tax consulting and tax audit. 
 

Keywords: transaction, economic intermediaries, tax authority, extract institutes, inclusive institutions, principles of tax consulting, efficiency of tax consulting, tax consulting, the value of tax advice, behavioral finance

References:
Polishchuk L.I. Netselevoe ispol'zovanie institutov: prichiny i sledstviya / Polishchuk L.I.//Tsentr IRIS Universiteta shtata Merilend (SShA)//VOPROSY EKONOMIKI – 2008–№ 8–str.28-44
Osnovy nalogovogo konsul'tirovaniya. Pod red. prof. L.I. Goncharenko. – M.: Magistr, 2010–str. 76-110
Malis N. I. Nalogovoe konsul'tirovanie: teoriya i praktika: uchebnik pod red. N.I. Malis. – M.: Magistr: INFRA-M, 2018. 416s.
Natkhov T.V. Politekonomiya institutov i razvitiya: kak vazhno byt' inklyuzivnym. Razmyshleniya nad knigoy D. Acemoglu, J. Robinson “Why nations fail”. Chast' I. Instituty i ekonomicheskoe razvitie. Institutsional'nyy vybor // Natkhov T.V., Polishchuk L.I.// Zhurnal novoy ekonomicheskoy assotsiatsii–2017–№ 2(34)–str.12-38
Baburyan L.M. Transformatsii nalogovogo zakonodatel'stva kak element razvitiya nalogovogo konsul'tirovaniya v usloviyakh tsifrovoy ekonomiki / L.M. Baburyan, D.I. Ryakhovskiy // Upravlenie ekonomicheskimi sistemami: elektronnyy nauchnyy zhurnal. – 2018. – № 3 (109) – S. 17.
Baburyan L.M. Nalogovoe konsul'tirovanie kak ins

Abstract: The subject of the research is the methods and approaches to consulting on issues related to taxation of corporate property considering changes and regional specifics of tax calculation. The object of the research is practical situations of tax calculation with reference to corporate property that have been taken place in court practice and have been mentioned in explanations of state authorities concerning disputable points of tax payment. The author describes modeled calculation situations based on particularities of reginal laws, actual changes in tax legislation related to taxation of property and cadastral value of property. The method and methodology of research include general research methods such as analysis and synthesis, induction and deduction, as well as special legal analysis methods such as algorithmization and modelling of tax calculations. The scientific novelty of the research is caused by the following provisions: the author has provided grounds for the algorithm of tax consulting on the isuses of corporate property tax calculation; the author has defined stages in the development of corporate property tax in modern taxation practice; and the author has covered the key issues of property taxation based on the analysis of official explanations and the most important court decisions regarding disputable situations in tax calculation. The conclusions of the research are the following: implementation of tax conculting methods should be accompanied with a detailed analysis of control authorities explanations and actual court decisions as well as changes and amendments made to the legislation. Evaluation of the cadastral value should be of special interest to tax consultants and taxpayers. It is important to provide this information to authorities and persons who perform taxpayment responsibilities as well as to define the type of the property subject to taxation. 
 

Keywords: taxation, regional tax, tax benefits, tax dispute, cadastral value of the property, taxation of property, tax consulting, residual value of the property, tax law, bodies of tax control

References:
Demisheva T.A. Organizatsiya i metodika nalogovogo konsul'tirovaniya: Uchebno-metodicheskoe posobie. – M.: Uchebnyy tsentr MFTs, 2007. – S. 50-58
Mazurina L.A. Sovremennoe nalogovoe konsul'tirovanie: monografiya. – M.: Analitika RODIS, 2014.-300 s.
Perechen' imushchestva, otnosyashchegosya k ob'ektam magistral'nykh gazoprovodov, ob'ektam gazodobychi, ob'ektam proizvodstva i khraneniya geliya, a takzhe ob'ektam, predusmotrennym tekhnicheskimi proektami razrabotki mestorozhdeniy poleznykh iskopaemykh i inoy proektnoy dokumentatsiey na vypolnenie rabot, svyazannykh s pol'zovaniem uchastkami nedr, ili proektnoy dokumentatsiey ob'ektov kapital'nogo stroitel'stva i neobkhodimym dlya obespecheniya funktsionirovaniya ob'ektov magistral'nykh gazoprovodov, ob'ektov gazodobychi, ob'ektov proizvodstva i khraneniya geliya (Rasporyazhenie Pravitel'stva RF ot 19.10.2016 № 2188-r)
Prognozirovanie i planirovanie v nalogooblozhenii: Uchebnik / Bablenkova I.I., Kirina L.S., Karpova G.N., Gorokhova N.A. – M.: ZAO «Izd. «Ekonomika», 2009. – S. 230-232
Nalogovoe planir

Abstract: The article is devoted to peculiarities of taxation audit as an important element of audit. Taxation audit is also analyzed from the point of view of an independent activity (service) within the framework of tax consulting. Taxation audit becomes very topical and popular among economic entities due to relaxation in the requirements for mandatory audit as pursuant to Article 5 of the Federal Law No. 307-FZ of December 30, 2008 on Auditing Activities’. The author shows the need and opportunity to conduct taxation audit by using the continuous method which would create an obvious advantage over classical audit oriented at only one goal to express an opinion about accurate accounting (financial) reporting. It goes without saying that taxation audit covers more than the classical audit section ‘Audit of Tax and Levy Calculation’ because taxation audit appeals to almost all articles of accounting (financial) reports that have a tax element.

Keywords: taxes and taxation, audit, methods, inspection, stage, taxpayer, organization, legislation, benefits, opinion.

References:
Artemenko D.A. Institut nalogovogo konsul'tirovaniya v mekhanizme nalogovogo administrirovaniya // Finansy. 2011. №1. S. 29-32.
Bachurin D.G. Negosudarstvennyy nalogovyy audit v sovershenstvovanii otechestvennoy sistemy nalogovogo administrirovaniya // Nalogi. 2011. №22. S. 22-27.
Borodina A.S. Nalogovaya nagruzka predpriyatiya: sushchnost', funktsii, faktory i pokazateli // Nalogi i nalogooblozhenie. 2011. №6. S. 5-15.
Kaurova O.V., Kanina T.I. Problemy provedeniya nalogovogo audita i ego rol' v povyshenii effektivnosti deyatel'nosti rossiyskikh organizatsiy // Finansovyy vestnik: finansy, nalogi, strakhovanie, bukhgalterskiy uchet. 2010. №2. S. 92-96.
Lazorevskaya M. Ot audita do konsaltinga: «nalogovye» raskhody // Informatsionnyy byulleten' «Ekspress-bukhgalteriya». 2011. №24. S. 14-16.
Nalogovyy audit i drugie soputstvuyushchie uslugi po nalogovym voprosam. Obshchenie s nalogovymi organami: metodika auditorskoy deyatel'nosti (odobr. Komissiey po auditorskoy deyatel'nosti pri Prezident

Abstract: The author of the article provides the definition of the criminal law risk of tax agents who can be held liable for breaching their duties as tax agents in accordance with Article 199.1 of the Criminal Code of the Russian Federation. The author describes the main features of existing criminal law risks of tax agents, their riggers, purposes and degree, actual conditions and circumstances of risky behavior and its consequences. The article also covers the issues of implementation of Article 199.1 of the Criminal Code of the Russian Federation under conditions of changes in criminal procedure legislation.

Keywords: taxes and taxation, tax agent, criminal risk, legal risk, criminal responsibi lity, Article 199.1 of the Criminal Code of the Russian Federation, tax, Zhalinsky, modernization.

References:
Solov'ev I.N. Prestupnye nalogovye skhemy i ikh vyyavlenie // Uchebnoe posobie, 2009, (SPS «Konsul'tant Plyus»);
Baburin V.V. Risk kak osnovanie differentsiatsii ugolovnoy otvetstvennosti, disser., 2009;
Kommentariy k Ugolovnomu kodeksu Rossiyskoy Federatsii / Otv. red. dok. yurid. nauk, prof. Zasluzhennyy deyatel' nauki RF A.E. Zhalinskiy. 3-e izd., pererab. i dop. M.: Izdatel'skiy Dom «Gorodets», 2010. S. 510-511, 600;
Zaripov V.M.. Nalogovye prestupleniya: novyy poryadok vozbuzhdeniya ugolovnykh del. Zhurnal «Nalogoved», № 2 (98), 2012, S.44-50;
Zharikov Yu.S. Ugolovno-pravovoe regulirovanie i mekhanizm ego realizatsii. M. Yurisprudentsiya. 2009, (SPS «Konsul'tant Plyus»);
Zhalinskiy A.E. Ugolovnoe pravo v ozhidanii peremen: teoretiko-instrumental'nyy analiz. 2-e izd., pererab. i dop. M.: Prospekt, 2009, (SPS «Konsul'tant Plyus»);
Shchekin D.M. Nalogovye riski i tendentsii razvitiya nalogovogo prava / Pod red. S.G. Pepelyaeva,-M.: Statut, 2007, S.11-14. Spisok ispol'zovannykh materialov Interneta: 1.Solov'ev I.N. Nalogovaya

Abstract: The author describes evaluation criteria of tax risks of economic entities as well as defi nes and classifi es methods of tax risk management into subjective and objective methods. The author also suggests the algorithm of evaluation of tax decisions and recommends special indicators to be used. The article also describes the strategy of tax risk management in the process of tax consulting and shows the interaction between characteristics of tax decision evaluation reducing potential risks

Keywords: taxes and taxation, tax risks, risk evaluation, algorithm of tax risk analysis, strategy of tax risk management, quantitative and qualitative methods of risk evaluation, taxes, management of tax risks, tax expenses, effi ciency of tax planning.

References:
Bondarchuk N.V. Finansovyy analiz dlya tseley nalogovogo konsul'tirovaniya. M.: ZAO «Izdatel'stvo
«Ekonomika», 2008.
Gordeeva O.V. K voprosu ob upravlenii nalogovymi riskami // Zakonodatel'stvo i ekonomika. -2008.
-№2.
Karp M.V. Nalogovyy menedzhment: Uchebnik dlya vuzov. – M.: YuNITI-DANA, 2010.
Kirina L.S. Formirovanie i razvitie rynka uslug nalogovogo konsul'tirovaniya v Rossiyskoy
Federatsii: opyt, problemy, perspektivy. M.: ZAO «Izdatel'stvo «Ekonomika», 2008.
Medvedev A.N. Kak planirovat' nalogovye platezhi. M.: Infra-M, 1996.
Tomson T.,Bonito Dzh. Obzor modeli professional'noy kompetentsii konsul'tanta // www.cfi n.
ru/consulting/.
Sevruk V.T. Riski finansovogo sektora RF. M.: Finstatinform, 2010.

Abstract: The article includes results of author’s legal analysis of international acts (conventions, agreements, contracts) between the UK and the RS in the sphere of taxation, in formation exchange, fighting fiscal (tax) offences. The au thor points out gaps and problems in the shhere of regula tion in this sphere.
Keywords: taxes, international, act, contract, convention, the UK, the RF, offence, cooperation

Keywords: nalog, biznes, protsess, optimizatsiya, audit, konsalting, rukovodstvo.

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