Abstract: In Russia agricultural industry is subject to tax just like other economic sectors. At the same time, agricultural sector traditionally has certain tax rebates and a special tax regime due to specific features of agricultural production, in particular, seasonality, dependence on the weather and peculiarities of agricultural production facilities. Throughout the period of economic reformation, Russia has been trying to create the system of taxation which would take due account of agricultural production features. Therefore, the article describes special features and provides a profound analysis of positive and negative sides of implementing different tax regimes by agricultural goods producers in the Russian Federation.

Keywords: taxes and taxation, Single Agricultural Tax, tax payments, tax burden, agricultural goods procedures, Value-Added Tax, Income Tax, Land Tax, Transport Tax.

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

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

Abstract: It is the first time in Russian theory of taxation and taxation law that someone provides a detailed description of a modern theory of residence used in developed tax systems of Western countries. We do not have such a conception in Russian taxation law, this is quite a gap in tax regulation of economic activities and provides numerous opportunities to avoid paying taxes. The Ministry of Finances of the Russian Federation has declared about the need in implementing this concept in the Tax Code of the Russian Federation as the ‘Fundamental Objectives of Taxation Policy in 2013 -2015’. In this regard, the article is of great interest for all who are interested in modern problems of international taxation policy. The author of the article analyzes not only conceptual grounds of tax residency of legal entities, but also summarizes judicial practice of different countries practicing this system of taxation. The author also provides critical commentary about adequacy of this conception in modern high-tech international economy and the epoch of e-commerce.

Keywords: taxes and taxation, residency, taxes, OECD commentary, management and control, tax administration, location, dual taxation, efficient management, avoidance of dual taxation.

Abstract: The article studies the definition of tax liability and its place in the theory of tax law and experience in the application of tax regulations as well as its relations with related categories. The author carries out the critical overview of various approaches to definition of the term ‘tax liability’. Based on the analysis, the author describes the legal nature of this term which is similar, but not equal, to such categories as ‘legal rights’ and ‘legal obligations’. The author proves that tax liability is an independent term and provides his own definition of this term.

Keywords: taxes and taxation, liability, obligation, law, legal relations, definition, requirement, law, taxpayer, tax authority.

Abstract: The article is devoted to the questions about the blanket disposition of the Russian criminal law on responsibility for tax crime and main characteristics and features of such actions. The author also analyzes the origin and peculiarities of execution a tax responsibility. As a result of studying the current criminal and taxation laws and law enforcement practice the author concludes that there is a need to improve a number of legal acts regulating the process of paying taxes. In conclusion, the author says that it is possible to prevent the aforesaid tax crime through increased control and interaction between law-enforcement and tax authorities ensuring the discovery and elimination of criminogenic factors. Since the provision in Article 199 of the Criminal Code of the Russian Federation has the ‘blanket’ nature, the former can be used and improved taking into account the provisions of existing taxation legislation of Russia and law-enforcement practice in a proper sphere. It would allow to specify the features of a definition of such taxation crime.

Keywords: legal studies, disposition, article, taxes, levies, crime, responsibility, practice, legislation, improvement.

Abstract: Global financial crisis of 2008 aggravated the main problem of the Russian Federation, i.e. excessive dependence of Russia on oil and gas price on the global markets which poses risks to Russian economic security. At the present time, the most topical issue is the development of the integral tax policy in the sphere of foreign economic activity which would intensify the development of competitive trades in Special Economic Zone for the purpose of further diversification of Russian export, attraction of foreign investment and increase of the share of reinvested revenues received by foreign investors into Special Economic Zone. The purpose of the research is to study the system of taxation of Special Economic Zone in BRICS countries, to define the reasons of inefficiency of SEZ in Russia based on foreign experience, to develop measures increasing the share of reinvested revenues into SEZ and efficiency of scientific and technological cooperation. The object of the research is the present system of taxation in SEZ of BRICS countries. The subject of the research is the rebates and preferences provided by SEZ constituents in BRICS countries. The results of the study are as follows: The author summarized the experience of formation of SEZ in BRICS countries. Based on that experience, the author defines the main reasons of inefficiency of tax and customs preferences of SEZ in Russia as well as rebates which would encourage the development of productive, scientific and technological cooperation and increase the share of reinvested revenues of SEZ residents.

Keywords: taxes and taxation, Special Economic Zone (SEZ), BRICS, Free Economic Zone (FEZ), taxation, World Trade Organization (WTO), rebates, preferences, efficiency, residents.