Abstract: Luxury tax is going to be an essential part of the entire tax system of the Russian Federation and function within the framework of this system. Luxury tax will be an indirect tax, it is described by economic, fi nancial and legal categories. It has main features and taxation principles. The essence of luxury tax is shown through its functions: fi scal, distribution, stimulating and control functions.

Keywords: taxes and taxation, luxury, indirect tax, goals of taxation, social and economical leveling, emotional satisfaction, tax features, tax criteria, taxation principles, tax functions.

Abstract: The article is devoted to the main approaches to the relation between standards of international and national laws regulating tax relations with a foreign element in the Russian Federation. The author o the article analyzes some aspects of interaction between internal and external sources of tax law and touches upon some issues of avoidance of international double taxation.

Keywords: law, international, tax, agreement, intra-state, taxation, double, source, fi nancial, ratifi cation.

Abstract: Questions of the taxation of establishments of new type are investigated: state, budgetary, independent. Infl uence of the environment of legal uncertainty on system of the taxation of establishments is shown. Rather legal analysis of norms of the tax right regulating the taxation of establishments of new type is resulted. Ways of elimination of blanks to tax laws are offered. Necessity of working out and introduction for practice of application of norms of tax laws organizational-legal mechanism the taxation of establishments is declared.

Keywords: taxes and the taxation, establishments of new type, state establishments, budgetary establishments, independent establishments, tax establishments, nalogovo-legal status of establishments of new type, a taxation problem, an organizational legal mechanism of the taxation, the recommendation about elimination of a situation of legal uncertainty.

Abstract: The author of this article considers a leasing operation to be a fl exible tool for managing investment activity. It is shown that a leasing operation becomes even more fl exible when leasing agreements involve real options. When assessing the effi ciency of a leasing operation, it is necessary to take into account real options if they are stated in a leasing agreement, and peculiarities of taxation of leasing subjects. The author studies how real options in a leasing operation infl uences the benefi t of an operation for a lessee and a lesser taking into account leasing taxation.

Keywords: taxes and taxation, leasing, real, option, taxation, benefi t, property, evaluation, effi ciency, fi nancing.

Abstract: The article provides statistics about interactions between state institution and society in the tax sphere. The author considers the issues of assessing effi ciency of tax control performed by the authorities of the Federal Tax Service of Russia as part of improving the performance of a team work of offi cials and taxpayers. The author also describes his own set of methods for assessing such effi ciency.

Keywords: taxes and taxation, taxpayer, control, service, offi cer, effi ciency, assessment, state institution, power, interaction.

Abstract: Modernization of Russian economy requires modernization o tax administration. The authors of the article give their own defi nition of the term ‘tax administration’, describes modernization of different forms of tax administration (taxes, tax system, tax planning, control functions of tax services and provision of tax security, tax policy).

Keywords: taxes and taxation, system, modernization, potentials, administration, politics, control, taxpayer, planning, prediction.

Abstract: The article is devoted to the study and analysis of European tax mechanism and one of its key elements – sources of tax law in the EU as well as questions of interaction between integration tax legislation of the EU and national tax legislation of the EU member states. EU tax legislation is aimed at modernization and simplifi cation of existing rules related to rendering services to foreign customers, improvement of the return tax procedure when making deals in other EU countries, fi ght with deceptive practices and tax evasion, reduction of the number of violations of the competition rules between EU member states with different tax rates and elimination of the international double taxation which arises as a result of consistent taxation of income in the country where a fi rm is registered and in the country where a fi rm gets such an income. Experience of tax harmonization of EU member states is quite interesting and can be very useful when improving the inner tax legislation of the Russian Federation and international law nature of the legislation of the Customs Union of Russia, Kazakhstan and Byelorussia.

Keywords: European tax mechanism, tax harmonization, tax integration, sources of EU tax law, implementation, directive, regulation, EU Court decisions, direct taxation, indirect taxation.

Abstract: This paper examines various defi nitions and meanings of the term para-fi scal charge and justifi ed by the independence of the para-fi scal charge in the fi nancial system in Russia. The author reveals the specifi cs of establishing the principle of legality of the para-fi scal charges,сconsidering the legal positions of Constitutional Court of Russia.

Keywords: parafi skality (para-fi scal charge), establishing the principle of legality, the analogy of law, the legal position of the Constitutional Court of Russia.

Abstract: Analyzing tax risks without paying attention to specifi city of industry does not reach representative picture. As for the sphere of natural gas industry, fi nancial coeffi cients may be of use for risk evaluation. They should be considered as a whole system and counted as indexes, which are of importance for tax control. This control consists in comparing real coeffi cients and average coeffi cients all over the industry. However, the actual results of analyses require allowing fi rm distinctions, caused by peculiarities of region and technology.

Keywords: tax risk, gas supply, gasifi cation, transportation pipelines, gas-distributing activity, investment, organization profi ts tax, value-added tax, organization property tax, fi nancial coeffi cient.

Abstract: Analyzing tax risks without paying attention to specifi city of industry does not reach representative picture. As for the sphere of natural gas industry, fi nancial coeffi cients may be of use for risk evaluation. They should be considered as a whole system and counted as indexes, which are of importance for tax control. This control consists in comparing real coeffi cients and average coeffi cients all over the industry. However, the actual results of analyses require allowing fi rm distinctions, caused by peculiarities of region and technology.

Keywords: tax risk, gas supply, gasifi cation, transportation pipelines, gas-distributing activity, investment, organization profi ts tax, value-added tax, organization property tax, fi nancial coeffi cient.