Abstract: The subject of this research is the theoretical and practical aspects of implementation of the regional investment projects (RIP) and special investment contracts (SIC), and prospects of their use as the instruments for incentivizing the development of innovation and industrial clusters in Russia. The article reveals the essence of cluster approach and its evolution in the Russian practice. The author meticulously examines the peculiarities of preferential tax regimes within the framework of RIP and SIC. Special attention is given to the conceptual changes of the legislation on SIC, and analysis of their impact upon the efficiency of the mechanism of SIC. The following conclusions were made: 1) preferential tax regime of RIP, being convenient, transparent and highly demanded by representatives of business sector, is presented as promising for supporting cluster participants; 2) novelties of the legislation on SIC contribute to the increase of its attractiveness for investors, including cluster participants; 3) tax regime of SIC may serve as the instrument for incentivizing such vectors of development of the cluster approach in Russia, as realization of joint projects of cluster participants, development of interregional clusters and intercluster cooperation.

Keywords: intercluster cooperation, interregional clusters, regional investment project, special investment contract, tax incentives, innovative clusters, cluster approach, preferential tax treatment, cluster policy of Russia, cluster map

Abstract: This research is aimed at resolution of the question of forecasting tax revenues for consolidated budget of the constituent entity of the Russian Federation in terms of changing the composition of taxes within taxation system under the conditions of high level of uncertainty. For assessing the economic effect from transition of small business entities from Unfixed Tax on Imputed Income (UTII) to other special tax regimes, the author analyzes the established by legislation conditions, requirements and limitations applicable to special tax regimes, and formulates the benchmark data for forecasting. Based on the results of analysis of existing approaches towards tax planning, it is substantiated that the forecast assessment of tax revenue after cancellation of UTII requires employment of expert approach with the use of the method of scenario analysis. The scenario leans on the fact that the business interest of taxpayer, which defines his choice in terms of changing the taxation regime, is the reduction of tax burden. The key variables for the scenario analysis include: legislatively established restrictions towards application of special tax regimes by the taxpayers, as well as the amount, categories, and organizational-legal forms of small business entities that after the cancellation of UTII selected another taxation regime. The result of approbation of the proposed approach consists in the forecast assessment of economic regime of transition from UTII to other taxation regimes, reflected in change in the volume of tax revenue tor the consolidated budget of the Republic of Crimea. The proposed methodology is valuable for the simplicity of calculations and accessibility of the necessary database, and can be utilized for forecasting the tax revenue of any constituent entity of the Russian Federation in the context of changing taxation of small businesses.

Keywords: single tax on imputed income, scenario analysis method, expert approach, forecasting, tax revenues, tax burden, special tax regimes, small business, simplified tax system, patent tax system

Abstract:   This article examines the peculiarities of the system of tax planning on the macro level in the current context. The key task of tax planning and forecasting consists in determination for a specified period of economically substantiated and precise volume of tax revenue into the budget. The author explores the problems of forecasting of tax revenue, indicating the priority vectors for their overcoming. Particular attention is paid to the method of determination of tax potential of the regions. Analysis is conducted on the indexes of tax revenue in to the budgetary system of the Russian Federation (on the example of the Republic of Dagestan). The author makes recommendations on improving the methodology of determination of tax potential in accordance with macroeconomic indexes affecting the size of the taxable base. The conclusions are formulated on increasing the performance of the system of planning and forecasting of tax revenue on the macro-level by main federal taxes into the budgetary system of the Russian Federation in today’s reality.  

Keywords: revenues, region, forecast, potential, planning, analysis, state, budget, taxes,, system

Abstract: The goal of this article lies in studying the problems of administration of law in the course of brining taxpayers to tax liability and formulation of recommendations of their elimination. The object of this research is the social relations characterizing tax liability and procedural order in this regard. The subject is the legal norms establishing liability for tax violations, as well as regulation the activity of tax and judicial bodies pertinent to application of the fiscal legislation of the Russian Federation. Research methodology is based on the dialectical method of cognition of social reality. For collection, processing, generalization, analysis and interpretation of empirical material, the author uses the methods of induction and deduction, statistical analysis and document analysis. The conclusion is made on the weakness of normative legal regulation of separate procedures of legal investigation on tax violation in terms of the Article 101 of the Taxation Code of the Russian Federation. The author suggest making a number of amendments to the fiscal legislation to improve the mechanism of holding the taxpayers liable.

Keywords: Getting an explanations, Expertise, Jurisdiction, Production stages, Case production, Tax control, Tax offense, Tax liability, Stocktaking, jurisprudence

Abstract: The object of this research is the reform process of taxation of private entities based on the Russian, Kazakh and other foreign experience. The subject of this research is the set of legal, organizational and economic measures pertinent ti the reforms taxation of private entities aimed at ensuring fairness and further positive development of tax system of Russia and Kazakhstan. The author determines the patterns in periodicity of conducting reforms, success and mistakes in their implementation from the perspective of the theory of taxation, tax regulation, and theory of reforms. The article proposes an algorithm for carrying out the reform of taxation, which can serves as a universal instrument for reforms of the entire tax system or its separate elements. The scientific novelty consists in the comprehensive study of the reforms of taxation of private entities based on the Russian, Kazakh and other foreign experience for the period from 1991 to 2020 within the framework of decennial cycle ended with the crises, which allowed detecting the merits and flaws and proposing a unique sequential algorithm for conducting taxation reform. Articulation and substantiation of the goals, as desired state of the system of taxation of private entities, vectors of its transformations and development, requires their precise formulation, quantification and implementation.

Keywords: tax reforms results, tax reforms, land tax, transport tax, property tax, personal income tax, taxation of individuals, taxes, tax reform measures, reform algorithms