Abstract: The article is devoted to the problems that may arise in the process of compensation for harm as a result of tax crime committed by physical entities, and the need to introduce criminal liability of physical entities for tax evasion. The object of the research is the social relations that may arise in the process of development of criminal policy, prevention of tax violations, and criminalization of legal entities' activity that relates to evasion of taxes with the purpose to improve the financial status of a company. The subject of the research is applicable legal acts of the Russian law that set forth the responsibility for tax violations, The Supreme Court's and Constitutional Court's stance thereon, judicial practice, statistical data, and foreign academic literature. The author of the article pays special attention to the threat of state tax security, in particular, inefficient legal regulation of responsibility for tax violations and compensation for harm, and the fact that the current law does not establish penal consequences for legal entities that avoid paying taxes. The methodological basis of the research includes general and special research methods such as the dialectical method, gnoseological method, formal law method, formal logic method, system structural method and linguistic method. The novelty of the research is caused by the fact that the author of the article contributes to the legal basis of fighting against tax violations. In order to seek compensation for harm resulting from tax evastion, the author emphasizes the need to set forth punishment for entities that commit tax crime as a suspended sentence or fine, lay criminal responsibility on companies or large fines for tax crime. 

Keywords: penalty, legal entity, tax liability, criminal liability, Termination of the case, legislation, compensation for harm, State, Tax crimes, recovery

Abstract: The subject of the research is the regulating and fiscal functions of the customs duty. The aim of appealing to this topic is that there is a need to clarify legal aspects of the regulating function of the customs duty. This is a widely used term in the law doctrine but at the same time it still lacks a developed concept and definition. Razgildieva makes an attempt to answer the questions about sufficiency of economic and theoretical models in the definition of the regulating function of the customs duty for legal science as well as the legal form of that function. The researcher has applied research methods that are based on the dialectical theory of knowledge: formal law (analysis, synthesis, generalisation, deduction, induction), systems approach, and structural-functional analysis. Economic and theoretical definitions of the regulating function do not cover the legal aspects and peculiarities of the customs and therefore are not sufficient for developing theoretical and practical recommendations for establishing and collecting such fiscal payments. The researcher suggests to view the regulating function in terms of the main (fiscal) function of the customs duty. The regulating function is executed when the fiscal function is not applicable any more, i.e. when particular categories of payers are relieved from paying it. The main task of the regulating function of the customs duty as a specific legal means of fulfilling the basic principles of the tax regulation: economic feasibility of imposed duties, and the balance between public and private interests during their imposing and collection. The fiscal function of the customs duty is meant to satisfy the public interest by developing public funds, and the regulating function satisfies the private interest by relief from the customs duty whenever there are no economic grounds for collecting it.   

Keywords: functions of finance, taxation purposes, economic validity of the taxation, financial safety, fiscal function, the regulating function, tax functions, balance interests, Functions of the customs duty, threats of financial safety

Abstract: The object of the research is the tax authorities of the Russian Federation at the modern stage. The subject of the research is the economic substantiation of the means of tax information protection. In his research Yablokov briefly describes the scheme of information exchange of the Federal Tax Service and analyzes approaches of different scientists to the definition of tax and information security. The researcher also clarifies the definition of the term 'tax security' taking into account infotelecommunication influence. Yablokov carries out the econoimic efficiency analysis for the method mentioned above. As a result of his research, Yablokov makes recommendations aimed at increasing the quality of tax administration. In the course of his research, Yablokov has applied general research methods such as analysis and synthesis, and logical, comparative and graphic methods. The novelty of the research is caused by the fact that the author offers and economically substantiates the method of tax information protection to be used by tax authorities. The author's approach to technological interpretation of the system of digital tax adminsitration within this or that economic technological paradigm may outline prospects for its development. 

Keywords: Information Security, economic efficiency, tax control, effectiveness of tax authorities, quality of tax administration, taxation, tax administration, tax security, digital economy, digital tax administration

Abstract: The subject of the research is the external trade of the Northwestern Federal District and the subjects of the Russian Federation that constitute it, in particular, specific features and structure and dynamics of the export and import in the aforesaid regions. Bobrova has analyzed the volumes of external trade turnover in these regions, the main commodity positions and partner countries for each Russian Federation subject and the District in general. The aim of the research is to define reserves of the export and import substitution in the Russian Federation subjects of the Northwestern Federal District and to develop recommendations on how to use the aforesaid reserves for particular commodity groups and partner countries. The methodological basis of the research includes comparative analysis of export and import of particular Russian Federation subjects comprising the Northwestern Federal District as well as traditional economic and mathematical methods of rating, vertical and horizontal analysis of statistical data of foreing trade turnover. The novelty of the research is caused by the fact that the author applies the systems approach to defining the problems of foreign trade turnover in the aforesaid regions and methodology for restructuring export and import in the Russian Federation subects. In conclusion, the author emphasizes the need to change priorities of export and import in the regions of the Northwestern Federal District by replacing exported resources with the products made out of them or refusing from export of Russia's natural resources, and by import substitution and extension of the range of imported goods at the account of primary innovative and investment needs of the region. 

Keywords: partner countries, commodity position, value of turnover, subject of the Russian Federation, import, export, foreign trade, gross regional product, expansion, state support

Abstract: The authors of the article offer their own method of evaluating the dynamics of agricultural credit cooperatives' development in the Russian Federation. The method is based on the system that consists of absolute indicators of the scale, and relative indicators of the intensity and efficiency of cooperatives' development in a particular territory. For each indicator, the authors suggest to assess the average annual growth factor which allows to assess the average dynamics of each indicator for a certain period of time. To make a rating, the authors suggest indicators of credit cooperatives' development and their threshold values. Using the nonparametric indicator of the correlation ratio (using the Spearman's coefficient), the authors assess the level of the correlation ratio of factual indicator values in relation to threhold values. The research is based on general research methods (analysis, synthesis, induction, deduction, observation) as well as methods of statistically economic analysis (analysis of statistical series, correlation analysis). The results of the research allow to describe peculiarities of the development of agricultural credit cooperatives in the federal districts of the country, to define the 'leaders' and evaluate 'strong' and 'weak' points, and, consequently, to define vectors for its development in the future. The advantage of the method is its universal nature because it may be used to describe the rating not only within the country but also within a particular federal district or other territory. The other distinctive feature of the meethod is its 'mobility' in terms of indicators being used. 

Keywords: narrowness of communication, correlation analysis, dynamic analysis, system of indicators, technique, Agricultural credit cooperatives, nonparametric method, indicator, threshold values, rating