Abstract: This article is dedicated to examination of the concept of universal basic income and its impact upon improvement of the indicators of human capital, inclusive growth and development, as well as its application in the Russian regions of the Russian Federation. The subject of this research is the implementation of basic income in Russia. The authors review the theoretical foundations of the universal basic income, as well as the history of establishment of scientific thought. The most significant experiments of implementation of universal basic income and their effectiveness are considered. The scientific novelty of the research consists in the following: 1) the acquired results allow determining the need for implementation of universal basic income within the framework of strategic development of the Russian Federation; 2) such approach has not been previously applied in the strategies of regional development of the Russian Federation, because the improvement of living standards in the conditions of automation and industrial revolution, is possible with consideration of greater amount of factors where government plays the leading role. An attempt is made to identify the link between human capital, inclusive development and introduction of experimental basic income. The authors review and generalize the most considerable experiments on implementation of universal basic income and its impact upon the establishment of human capital and inclusive processes; as well as substantiate the need for conducting experiments on implementation of universal basic income for solving socioeconomic issues.

Abstract: The subject of the research is the analysis of the conditions of application of a new mechanism of tax control, monitoring of the tax, to contemporary tax relations . The object of the research is the relationship between public authorities and taxpayers in the process of implementing monitoring measures within the framework of the current tax system in Russia. It is known that one of the main functions of taxes as an economic category is the control function. This function is being implemented through various forms of tax control such as state tax accounting, in-house and on site audits and other forms and types of control, authority to conduct which is fixed in position on the Federal Tax Service of the Russian Federation. Since the beginning of this year in the sphere of practical application to the previously existing forms of tax control, introduced alternative form - tax monitoring.The author examines in detail the cost-effectiveness of existing forms of tax control, the impact on taxpayers, as well as aspects of the readiness for dialogue tax authorities and taxpayers in terms of voluntary open interaction to pay taxes instead of the non-use of repressive measures.Special attention is given to consideration of closing conditions to conduct monitoring of the tax agreements, prospects for its implementation and the extent of the possible effects on the existing tax legal system in the country.The methodological basis of the research is the dialectic method of knowledge, systems approach to the analysis of the considered facts and the phenomena. The research is based on application of methods of the structural functional and statistical analysis. The specified methods are used in various combinations. It promoted ensuring reliability of the drawing conclusions.Scientific novelty of the article consists in need of consideration of questions of practical use of rather new tools for control practice of tax authorities of Russia – tax monitoring. The analysis of its provisions will allow coming to consideration of a question of change of a paradigm of tax legal relationship from "vertical" model to formation confidential and partnership between government bodies and taxpayers. Besides, result of tax monitoring is expected to increase the efficiency of administration of taxes and fees through labor and financial resources reduction.