Abstract: In the modern methodology of the tax regulation of the economy takes a special niche in the study of the tax potential of economic systems at different levels and the economy as a whole. Meanwhile, forecasting features of the process of its formation and implementation involves the examination of patterns of tax payments to generate ones by economic systems at the primary level of taxation, i.e. at the level of the taxpayer. The article presents a structural analysis of the forming mechanism of the tax component of economic activity in relation to the economic entity as a housekeeping unit. Investigation of the forming conditions of the elements of the economic entity´s tax potential indicates the systemic nature of their formation and implementation, as well as the need for the delineation of their total population at the individual phases and the stages. The process of generating tax payments of economic system introduced by the author in the form of cyclic interconnection circuit elements of the tax component of economic activity, while noting the functional role and signifi cance of each one, taking into account the possible risk factors of their origin and manifestation.

Keywords: tax potential of a business entity, a systemic process, generation of tax payments, tax component of economic activity, taxable resources, the object of taxation, tax base, tax liability, tax payment.

Abstract: In this article the theoretical and practical approaches to the determination of qualitative and quantitative characteristics of the source of generating income for the budget system of the Russian Federation - profi t businesses. Defi ned principles of the tax system to allow effi cient load balance among the needs of government businesses.

Keywords: tax system, taxes, budget process, state and municipal management.

Abstract: The article reveals peculiarities of taxation of individual property in Russia – legal regulation of assigning and collecting individual property taxes. The author of the article also studies certain issues arising in this particular sphere and analyzes them. The article contains the results of the author’s research and offers certain ways on improvement of property tax in order to raise effi ciency of collection of taxes and to increase their role in formation of local (regional) budget.

Keywords: individual property tax, inventory value, taxation of property, property tax, sumptuary tax, tax-free allowance, tax privileges.

Abstract: The article studies the infl uence of a taxpayer’s family status on his payment of income, transport and land taxes. The author also touches upon the question about family’s legal position in taxation laws of Russia and other countries. It is found out that certain types of taxes not subject to taxation as regulated by article 217 of the Russian Federation Tax Code creates certain grounds for assuming that there are actually certain signs of the conception of cumulative taxation of family members in the Russian Federation Tax Code. However, it has been also proved that a taxpayer’s family status is not quite fully considered in granting of tax deductions from income tax. It is well shown that separate taxation of spouses’ income contradicts to the legal order of regulation of their cumulative property. Based on experience of the foreign states, the author of the article makes conceptual suggestions allowing to fully consider a taxpayer’s family status when calculating the amount of tax deduction from his income tax. The author also proves the need in legal enforcement of cumulative taxation of family members and offers her own conception of cumulative taxation of family members based on the institution of a consolidated group of taxpayers.

Keywords: taxes and taxation, taxation, taxpayer, family, taxpayer’s family status, personal income tax, deductions, consolidated group, cumulative.

Abstract: Very debatable question about optimization of taxation of commercial banks is a very wide issue to its specifi c features. It covers aspects related both to general terminology and narrow elements of the system of taxation improvement of commercial banks. This is due to a number of reasons. The main reason is that there is a certain need in a legal instrument and procedure of its implementation which would solve the general conceptual problem. Therefore, the question about the mechanism of implementation of improvement measures in taxation of commercial banks is very topical and typical for the general issue of optimization of commercial banks taxation. The given study makes an attempt to summarize all today’s views and grounds for building such a mechanism. As a result, the author makes a complex procedure of optimization of taxation of commercial banks as well as formation of a unifi ed opinion on that procedure in each particular case. This position regarding the mechanism of implementation of improvement measures in taxation of commercial banks is universal and effi cient for other taxpayers as well. This allows to talk about its implementation in a wider sphere and taxation environment in general.

Keywords: taxes and taxation, improvement, mechanism, bank, activities, stage, algorithm (procedure), balance, legislation, effi ciency.

Abstract: Since tax relations are an essential part of the economic system of a country, all changes related to the current taxation procedures, in fact, dictate the need in changes of the national economy as well. Taking into account the parallelism of effi ciency of taxation system development and stability of budget, the question about improved taxation is growing very important. Unclear defi nitions of the terms ‘optimization’ (improvement) and ‘taxation’ due to certain gaps in theory requires further researches and structural analysis of the taxation improvement processes. This is also refl ected in formation of the balance of long-term and short-term interests where the main goal is to establish the balance between values of tax infl ows from taxpayers. In its turn, it creates the need in formation of a general procedure of tax load calculations. As a result of the study, the author creates a set of methods of calculation of burden load both in general and local taxation. For the present moment it is impossible to eliminate all gaps and minuses of the procedures and methods described in the article. However, it is due to objective reasons and it is still possible to try it in actual practice.

Keywords: taxes and taxation, improvement, effi ciency, criteria, taxation, bank, system, burden, methods, load.

Abstract: The main goal of the article is to commonly used tax preferences in income tax and their relation to the indicators of social and economic development of the Russian Federation. The author of the article describes the main tax preferences on income tax, their application and role in tax regulation of the economic process. The article also contains the analysis of the infl uence of certain tax preferences established by the Russian Federation Tax Code on indicators of innovation activity. The author also analyzes experience of granting tax preferences on income tax to certain constituents of the Russian Federation. The author provides the summary and comparison of tax preferences granted to the residents of innovative economic areas and participants of the Skolkova project. Based on the results of the research the author suggests certain ways to improve mechanisms of infl uence of tax preferences on income tax. Results of the research can be used in the process of establishment of improvement measures in tax and levy laws regarding stimulation of innovation.

Keywords: taxes and taxation, innovations, privileges, preferences, benefi t, deduction, taxable base, subject, release, tax rate.

Abstract: Tax privileges have been approved for is an effective instrument of State business, investment, innovation, labour force activity, development of science, technology and the social sphere. The more pressing issue is the benefi ts of its use and providing them to those who really need them. Assessing the legislation on taxes and fees of the Russian Federation at the current moment, it could be argued that a system of tax incentives and preferences only partly inadequate. There is a need for methods of assessment of tax benefi ts that unifi ed criteria for their effectiveness. In addition to traditional criteria, other estimates put that will deepen and refi ne the assessment of the impact of tax incentives, to improve the quality of the monitoring of their effectiveness and will guide budgetary and fi nancial forecasting and planning activities of the State and taxpayers.

Keywords: Tax credits, preferences, evaluation, monitoring, tax incentives, tax tools support.

Abstract: Federal Tax Service of Russia has developed the Conception of Planning of Field Tax Trips. The Conception offers 12 criteria for selecting taxpayers to check. The present article contains critical analysis concerning the second, seventh and eleventh criteria of the Conception and suggests corrective measures to minimize tax risks for state institutions and responsible taxpayers.

Keywords: taxes and taxation, control, conceptions, criteria, losses, professional deductions, profi tability, planning, fi eld inspections, risks.

Abstract: The article analyzes problems of tax policy and tax mechanism oriented at economic growth and innovation- based development of a region. It is proved that the tax mechanism can be actually effi ciently if only all its elements are being implemented at once and tax actions are defi ned by the general state and regional purposes and developmental tasks. The author describes problems arising when making the tax policy. At the end of the article it is concluded that local tax relations must be closely connected with innovative and investment potentials of territories which, in its turn, infl uence social and economic development of territories.

Keywords: tax potential, tax mechanism, tax policy in a region, innovation-based development of a region, social and economic development of a territory.