Abstract: The author of the article analyzes the role and place of tax rules in the system of tax regulation and their correlation with tax relations. Thus, the rule is viewed as a mandatory prerequisite and a basis for tax relations and tax relations are viewed as the result of application of a tax rule. At the end of the article the author concludes that tax rules include both subjective and objective components.

Keywords: taxes and taxation, tax, rule (standard), legal relations, taxation, levy, source, model, fact, due.

Abstract: Tax privileges have been approved for is an effective instrument of State business, investment, innovation, labor force activity, development of science, technology and the social sphere. The more pressing issue is the benefits 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 benefits that unified criteria for their effectiveness. In addition to traditional criteria, other estimates put that will deepen and refine the assessment of the impact of tax incentives, to improve the quality of the monitoring of their effectiveness and will guide budgetary and financial forecasting and planning activities of the State and taxpayers.

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

Abstract: The current state of development of the agricultural sphere, low investment potential of the industry and risky nature of entrepreneurial activity create a need in a more balanced and systematized approach from federal and regional authorities to implementation of the agricultural policy allowing to soothe negative influence of the market mechanism, form the competitive environment, create conditions for a longterm economic growth and ensure the food supply security in the country. In this respect, special attention is paid at improvement of the state regulation system of agriculture including different forms and methods of state regulation that depend on the modern state and special features of agrarian sector and help to raise the sector’s competitive ability. Thus, the given article views the special features of the taxation system of agricultural manufactures. The author also describes the factors creating problems for joining the WTO. Based on the analysis, the author concludes that at the modern stage of agricultural development taxes mostly play the regulating function.

Keywords: taxes and taxation, tax regulation, agricultural enterprises, general taxation regime, special taxation regime, Single Agricultural Tax, Value-Added Tax, tax regulation, World Trade Organization.

Abstract: The author of the article views peculiarities of paying different kinds of taxes by budgetary organizations in terms of ongoing state and municipal organization reforms in the Russian Federation. The author gives a comparative analysis and summary about tax benefits provided for regional and local taxes. Based on the results the author concludes that federal budgetary organizations are deprived of tax benefits both at the Russian Federation level and the level of municipal units. Moreover, the author underlines that the Russian Federation tax legislation gradually creates equal legal conditions for all legal entities providing socially important services to the population disregarding organizational and legal form of such entities. This is doe in order to support competition in this sphere and raise the quality of services rendered to the population. Taking into account that budgetary organizations are considered as non-profit ones, they are granted considerable tax benefits for federal taxes, in particular for profit tax.

Keywords: taxes and taxation, budgetary organizations, tax liability, VAT, profit tax, corporate property tax, transport tax, tax benefits, revenue account.

Abstract: The article is devoted to the legal nature, form and contents of the order to recover tax out of the taxpayer’s (tax agent’s) assets, i.e. organization or a private entrepreneur. The author also discusses its similarities and differences with the other rules accepted by tax and other state authorities. It is also concluded that the order has a dual nature because it is the non-conformant and enforcement document at the same time.

Keywords: taxes and taxpayers, tax deficiency, tax recovery, enforcement document, order, nonconformant, enforcement proceeding, taxpayer’s assets, bailiff-executor.

Abstract: The author of the article views peculiarities of taxation of volunteer activities and regulation of volunteer services in Russia. At the present time, due to certain gaps in legislation, many of them act outside of law. In July-August 2012 the society discussed the new law regulating volunteer activity and criticized the initial conception offered by the Public Chamber of the Russian Federation. As an alternative, it was offered to make certain amendments to the current Tax, Labor and Civil Codes as well as the Federal Law ‘Concerning Charitable Activities and Charitable Organizations’ instead. The author of the article also analyzes recent changes in the Russian Federation Tax Code that came into force in 2012 and describes modern tendencies in regulation of volunteer activities.

Keywords: the Tax Code, amendments, volunteer law, volunteer services, legal status, civil law agreement, volunteer, tax exemption.

Abstract: The article is devoted to promotion of innovation activities in Russia, in particular, through taxes. The author provides a post-event analysis, describes the basic modern instruments of promoting innovation activities in business and shares his thoughts on perspectives of such measures. Special attention is paid at principal differences in approaches of the Soviet and modern researches to development of organization innovation activity. The author underlines and proves the leading role of a state institution in this process. The author also views the main legal acts related to taxation of innovation activities in modern Russia and defines the main goals of tax policy in supporting investments into innovation activities in business.

Keywords: taxes and taxation, innovations, economy, state institution, model, taxpayer, organization, legislation, benefits, instruments.

Abstract: The term ‘luxury’ had different meanings at different phases of history. The term was transformed not only due to economic and political development but also due to the governor’s desire in this or that period. Many items which used to be considered luxury have become the products of mass consumption with time. At different times luxury included household items, rare goods, trophies and exclusive right to perform certain activity. The given article describes the evolution of taxation of luxury objects in Russia.

Keywords: taxes and taxation, luxury, exclusive right, rarity excise, tax farming, state monopoly, privileges, mass consumption, richness.