Abstract: The object ofthe present research is the social relations arising in the sphere of modern recording industry music business. The subject of this research is organizational and legal features of Western record labels and their place in the global record. The author of the article offers data research for the major types of record companies established in the global music industry. The author examines such aspects of the topic as the management problems and PR in the recording industry as well as the legal status of the management of the label and the artist. The reliability, representativeness and originality of the research is provided by the author's using the systems analysis of a representative empirical data based on the theoretical and methodological premises of basic research.The theoretical core of the methodological basis of the research is the theory of communication with the broad involvement of knowledge of administrative law and management theory. The priorities are the general methodological approaches to the analysis of social phenomena: the concrete historical and descriptive methods, comparative legal, dialectical systems, structural and functional analyses.As a result of the study the author comes to the conclusion that the recording industry bears the signs of historical time and the regional-national characteristics that manifests itself in the structure of recording institutions. The author has also systematized types of recording companies and types of record labels presented in the form of a single conventional model. The main author's idea is embodied in the final thesis that the recording industry as the system is turned into a global meta-system of social communication which operates with its own specific rules and corporate principles. The novelty of the research is caused by the fact that the author determines the recording system infrastructure as a set of organizational structures and subsystems of musical and publishing corporations (record labels, companies and studios, plants for the production of gramophone records and other phonographic products).

Keywords: communication, system, management, law, company, corporation, major, label, music industry, recording

References:
Overview of Production of Recordings and Digital Music Sales in 2013 // The RIAJ Yearbook, 2014. – p. 1. [Elektronnyy resurs]. – Rezhim dostupa: www.riaj.or.jp/e/issue/pdf/RIAJ2014E.pdf
Osik Yu.I. Osobennosti menedzhmenta v sfere shou-biznesa / Yu.I. Osik, N.A. Nurmagambetova, N.B. Davletbaeva, M.A. Nizhegorodtseva // Mezhdunarodnyy zhurnal eksperimental'nogo obrazovaniya. 2013. ¹ 10. S. 437–442.
Komarov V. Severnaya zvezda / V. Komarov // Stereo & Video. 2012. ¹ 206. S. 74–75.
Yaskazhuk T.S. Razvitie i sovremennoe sostoyanie informatsionnoy infrastruktury muzykal'noy deyatel'nosti / T.S. Yaskazhuk // Vestnik Tomskogo gosudarstvennogo universiteta. 2008. Vyp. ¹ 306. S. 45–48.
Khotten Dzh. Rainbow Rising / Dzh. Khotten // Slassic Rock. 2015. ¹ 1–2 (131). S. 62.
Yakupov A.N. Muzykal'naya kommunikatsiya: Voprosy teorii i praktiki upravleniya / A.N. Yakupov. Novosibirsk, 1993. 178 s.
Sparks R. Billi Shien (MR. BIG): Polnyy krug / R. Sparks // InRock. 2011. ¹ 4. S. 18–20.
Sineokiy O.V. Professional'naya prodyuserskaya kul'tu

Abstract: The research allows to make a conclusion about legal organization of taxation being a complex, many-sided phenomenon requiring further theoretical research. 

Keywords: assets subject to tax, control, taxation, mechanism, legal organization, law studies, tax, functions of taxes, tax entities, requirements of tax law

References:
Efremova T.A. Nalogovoe administrirovanie v Rossii: predposylki stanovleniya i osobennosti funktsionirovaniya // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 1-23. URL: http://www.e-notabene.ru/flc/article_622.html
Kinsburskaya V.A. Otvetstvennost' nalogoplatel'shchika za nepredstavlenie nalogovoy deklaratsii: spornye voprosy pravoprimenitel'noy praktiki // NB: Finansovoe pravo i upravlenie.-2013.-1.-C. 17-48. URL: http://www.e-notabene.ru/flc/article_558.html
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 24-44. URL: http://www.e-notabene.ru/flc/article_629.html
Chkhutiashvili L.V. Perspektivy razvitiya sistemy nalogooblozheniya malogo predprinimatel'stva v usloviyakh rynka // NB: Finansovoe pravo i upravlenie.-2013.-1.-C. 64-99. URL: http://www.e-notabene.ru/flc/article_528.html
Nikitkova U.O. Istoriya i sovremennost' zemel'nogo nalogooblozheniya v Rossii // NB: Finansovoe pravo i upravlenie.-2013.-1.-C. 1-16. URL: http://www

Abstract: Prevention of tax crime has always played an important role in the development of the Russian government. At the same time, prevention of tax crime had some specific features during the period of the Soviet Union. This is the issue the present article is devoted to. 

Keywords: law studies, legislation, crime, taxes, levies, profit, government, food rationing, product, property

References:
Dekrety sovetskoy vlasti. – T.2. – M., 1959. – S. 441-443.
Solov'ev I.N. Ugolovnaya otvetstvennost' za uklonenie ot uplaty nalogov i sborov. – M., 2000. – S.6
Glebov D.A., Rolik A.I. Nalogovye prestupleniya i nalogovaya prestupnost' / D.A. Glebov, A.I. Rolik. – SPb, 2005.
Ivanov N.G. Ugolovnaya otvetstvennost' za uklonenie fizicheskogo litsa ot uplaty naloga / N.G. Ivanov // Nalogovye i inye ekonomicheskie prestupleniya. Sb. nauch. st.-Yaroslavl', 2002.
Botvnkin M.Yu. Ugolovnaya otvetstvennost' za prestupleniya v sfere nalogooblozheniya. Dis. … kandidata yuridicheskikh nauk. – M., 1996.
Dekret SNK RSFSR ot 22 iyulya 1918 g. «O narushenii razverstki i neplatezhe chrezvychaynogo revolyutsionnogo naloga» // SU RSFSR. – 1918.-¹80. – St. 841.
Timoshina T.M. Ekonomicheskaya istoriya Rossii: Uchebnoe posobie / Pod red. prof. M.N. Chepurina. – M., 2009. – S.228.
Volzhenkin B.V. Prestupleniya v sfere ekonomicheskoy deyatel'nosti po ugolovnomu pravu Rossii / B.V. Volzhenkin. – SPb, 2007. – S.30.
Egorov V.A. Nalogovye prestupleniya i

Abstract: The taxes are not always levied fairly and proportionally, which makes the issues of social justice especially topical. This situation has provoked a polemic in 2011, when introduction of a new luxury tax was being discussed.  It seems reasonable that persons with large income should put more money into the state budget, and the taxes should not be a heavy burden for the common people. Before introducing a tax, it is important to figure out the model and combined amount of tax, as well as the time from which on the assets become luxury objects. Introduction of luxury tax should be included into the framework of the immovable property tax reform, which is planned (since the taxation  objects may be the same).  Introduction of a new tax may cause capital outflow from Russia to other states, and rich people making their incomes "shadow incomes". Additionally, it is necessary to wait till the immovable property tax is introduced, which my terminate the very idea of the newly planned luxury tax.

Keywords: tax, taxation, income, luxury, property, fairness, efficiency, proportionality, budget, property

References:
Aguzarova F.S. Nalogi na roskosh': sotsial'nyy aspekt//Nalogi i nalogooblozhenie. – 2013.-¹2. S.96-99.
Aguzarova L.A. Soderzhanie i sushchnostnaya spetsifika nalogovogo administrirovaniya//Izvestiya KBNTs RAN. – 2010. – ¹2. S.16.
Aguzarova F.S., Balaeva D.A. Rol' naloga na imushchestvo fizicheskikh lits v formirovanii byudzheta munitsipal'nogo obrazovaniya//Vestnik Severo-Osetinskogo gosudarstvennogo universiteta imeni Kosta Levanovicha Khetagurova. 2012. ¹ 2. S. 385-389.
Tsokova V.A., Kabisova A.R., Khalin A.A. Metodologicheskie aspekty analiza sushchnosti nalogovoy sistemy na osnove sistemnogo podkhoda//Ekonomicheskie issledovaniya: nauchnyy internet-zhurnal [Elektronnyy resurs].-2013. – ¹1. – Mart. Rezhim dostupa: http://www.erce.ru/internet-magazine.

Abstract: Steady functioning of national economy in many respects depends on management of the taxation system which is determined by the character and tasks of tax policy at a corresponding stage of development. The author of the article considers stages of formation and development of tax administration in Russia: the 1st stage lasted since the end of the IX century until the first half of the XVII century; the 2d stage lasted since the second half of the XVII century untill 1916; the 3d stage lasted since 1917 until 1991; the 4th stage lasted since 1991 to the present day. Features are revealed and the description of the basic events at each stage is described. The special attention is paid at the development of the tax administration institution during the Post-Soviet period: problems of tax administration are researched and so are its social and economic maintenance and features of modern changes. The periods of tax administration in the Russian Federation are defined. The interrelation between organizational transformation of taxing authorities and transformation of the tax administration institution is proved. Directions of development of tax administration taking into account the world theory and taxation practice are proved.

Keywords: fiscal performance, tax administration, tax authorities, taxation system, state institution, tax, direct taxes, indirect taxes

References:
North D. C. Structure and Change in Economic history. N. Y., 1981. P. 21
Voznesenskiy E. A. Sootnoshenie finansov i prava / E. A. Voznesenskiy // Pravovedenie. – 1971. – ¹ 3. – S. 128–131.
Keyns Dzh. Obshchaya teoriya zanyatosti, protsenta i deneg / Antologiya ekonomicheskoy mysli / Dzh. Keyns. – M. : Eksmo, 2007. – S. 429.
Klyukovich Z. A. Nalogi i nalogooblozhenie / Z. A. Klyukovich. – Rostov na Donu : Feniks, 2009. – 344 s.
Marks K., Engel's F. Soch. – T. 4. – S. 308.
Nalogi v dorevolyutsionnoy Rossii / Biblioteka sayta Lib.4i5.ru.2008: [sayt]. URL : www. Lib.4i5.ru.
Ozerov I. Kh. Osnovy finansovoy nauki. – Riga: Vyp. II. 1923. – S. 102.
Podatnaya inspektsiya v Rossii (1885–1910 gody). – SPb, 1910. – S. 49.
Smit A. Issledovanie o prirode i prichinakh bogatstva narodov / A. Smit. – M. : Eksmo, 2007. – 960 c.
Fedyakova N. I. Istoricheskie aspekty sovremennoy nalogovoy reformy Rossii, nachinaya s kontsa 80-kh godov XX veka : [sayt]. URL : www.bali.ostu.ru.Fediakova.doc.
Yanzhul I. I. Osnovnye nachala finansovoy n

Abstract: Currently, land value tax is one of the primary sources of income for local budgets. As far as the full amount of municipal income is concerned, however, this tax plays a comparatively small role.The unused revenue potential and numerous unsolved issues in land taxation have historical roots. During the entire development process of Russian tax system, land value tax was often left underappreciated.This article deals with the development of Russian land value tax system, analyzes current challenges of land taxation, and presents ways of overcoming them, aiming to clarifying the land tax base, increasing local budget income, resulting in increase of self-sufficiency and raising the efficiency of social and economic development municipalities.

Keywords: financial independence, land-based taxation, cadastre, tax rate, tax base, favorable conditions, local taxation, land value tax, taxing potential, local budget

References:
Perevezentsev S. Rossiya. Velikaya sud'ba. – M.: Belyy gorod, 2006. S. 534.
Nalogi i nalogooblozhenie / pod red. M.V. Romanovskogo, O.V. Vrublevskoy. − Sankt-Peterburg: Piter, 2010. S. 82.
Nikitkova U.O. Sovershenstvovanie zemel'nogo naloga // Finansy. 2011. ¹ 4. S. 63.
Klyuchevskiy V.O. Sochineniya v vos'mi tomakh. Kurs russkoy istorii. Tom 5. – M.: Izdatel'stvo sotsial'no-ekonomicheskoy literatury, 1958. S. 277.
Klyuchevskiy V.O. Sochineniya v vos'mi tomakh. Kurs russkoy istorii. Tom 3. – M.: Izdatel'stvo sotsial'no-ekonomicheskoy literatury, 1958. S. 217.
Istoriya Rossii s nachala 18 veka do kontsa 19 veka / pod red. A.N. Sakharova. − M.: AST, 1996. S. 85.