Abstract: In their business activities organizations try to ensure the minimal capital structure. For this purpose, it is important to assess the expenses of involving different elements of the capital. If an organization has constant back taxes, it is necessary to keep in mind that the cost of taxes paid into the budget together with the expenses for ensuring them (paying the fi ne) infl uence the structure of debt and, consequently, the attractiveness of business.

Keywords: taxes and taxation, tax, burden, cost, debt, analysis, organization, differential, method.

Abstract: Concerning the fact that the main goal of the modern tax system lays in creation of the incentives for the development of market institutions and of the favorable conditions for improving production effi ciency and renewal of fi xed assets of enterprises, reducing the tax burden should be accompanied by the reduction the cost of the tax system functioning, as well as the development of “social” and “regulatory” functions of taxes. Transformation of the tax system aimed at reducing the tax burden, the regional and local taxes, makes it necessary to create such conceptual models, that would be adequate to modern requirements and conditions, the signifi cance of which is much underestimated at this stage. In this regard, the method of situation-matrix modeling for the purpose of tax planning as a method of forecasting the fi nancial condition of the company is seemed to possess a fundamental importance. Existing as a form of representation as the universal language of transactions due to which it becomes easier to display in a compact and uniform way the relationship between economic actors in different organizational forms and at different hierarchical levels, this method allows revealing the original structure that underlies in any fi nancial category in practice.

Keywords: Tax planning, fi nancial forecasting, optimization of tax payments.

Abstract: The problems aspects of legal status of taxpayers in Russian Federation are probed. The concept of taxpayer is specifi ed, classifi cation of taxpayers depending on their legal status is grounded. The ways of perfection of legislation, regulating legal status of taxpayers are offered.

Keywords: taxpayer, legal status, classifi cation of taxpayers, taxation, civil and tax legislation

Abstract: Civil deals concluded between parties as part of entrepreneurial activity and formed as an agreement are subject to thorough analysis by the tax authorities in the process of tax inspections. The purpose of such inspections is to fi nd out certain facts proving that a taxpayer receives unjustifi ed tax benefi ts.

Keywords: taxes and taxation, tax risks, failure to fulfi ll the terms of an agreement, additional charge of tax.

Abstract: This article discusses the questions of optimization of tax payments at the conclusion of the various types of production sharing agreements. Under current law, when making these types of agreements, the benefi ts are not available, that is the main risk is the investor. At the same time reducing the fi nancial risk is only possible by reducing tax revenues. With a view to select the direction of optimization benefi ts are determined by features of the tax regime of activities under the agreement on production sharing, as well as major opportunities to reduce their tax payments. In particular, the features of the main kinds of tax benefi ts - tax on mineral extraction, VAT and profi t tax.

Keywords: oil production, tax planning, production sharing agreement, tax exemptions, tax on mineral extraction.

Abstract: One of the purposes of the social reform is to regulate taxation of paid services and income-bearing activities performed by institutions and organizations. The question whether educational institutions could independently administer ‘earned funds’ and whether those funds were subject to taxes was not clearly solved before the reformation of the system of state institutions including educational ones. The author of this particular article make distinctions between paid educational activity and income-bearing activity conducted by educational institutions.

Keywords: taxes and taxation, institution, tax, education, benefi ts, subsides, cost sheet, fi nancing, value added tax, profi t.

Abstract: Active innovative development of regions and formation of their real interest in building up taxable capacity require improvement of the current regional tax policy in the Russian Federation. Moreover, modern tendencies and priorities of the regional tax policies make us pay special attention at applicable methods and tools of tax regulation. The author of the article specifi es the defi nition of stimulating tax policy, describes peculiarities of the regional tax polity at a modern stage as well as the mechanism of tax regulation in the system of regional tax policy, its subject, object, functions, methods and instruments of realization of tax policy priorities at a modern stage.

Keywords: taxes and taxation, regional, tax, policy, innovations, tax, regulation, mechanism, methods, tools.

Abstract: The article is devoted to the role of tax logistics in the system of managing tax relations. The purpose of this article is to expand the traditional defi nition of tax logistics used at a micro-level. Analyzing the hierarchy of management of tax relations the author of this article shows the process of formation of tax logistics from the micro-level to the level of philosophical understanding of signifi cance of taxes in a modern society.

Keywords: taxes and taxation, management, logistics, flows, regulation, administration, delictology, tax studies, philosophy.

Abstract: In his study the author views the problems of improvement of tax system, its interactions with the main units of tax administration and analyzes the stags of development of tax administration in Azerbaijan as well as its current state. Current organization of tax affairs at tax authorities is performed by the means of the chart of operational processes. The main task at this stage is to improve the current operational processes, basic trends of information and technological environment and raise effi ciency of tax administration.

Keywords: taxes and taxation, tax system, tax administration, single point of contact, deposit account, tax control, electronic services, electronic audit, tax authorities, proforma-invoice.

Abstract: New Zealand is now becoming very popular for immigrants, investments and offshore companies and business. The authors of this particular article makes an attempt to describe the tax system of this country and to unmask its status of a ‘tax paradise’ as well as to mark some peculiarities of its taxation which are so favored by foreign investors.

Keywords: and taxation, taxation, non-resident, New Zealand trust, foreign, settler, benefi ciary, trusts, New Zealand.

Abstract: The article is devoted to the history of development of land taxation in Russia since ancient times up to the present. Based on the analysis of such experience, the author of the article gives certain recommendations about improvement of land taxation in Russia.

Keywords: taxes and taxation, taxes, budge, profi t, land tax, benefi ts, preferences, rates, cadastre, taxable income.