Abstract: The subject of this research is the boundaries of tax optimization of the Russian tax system. The goal is to outline the reasons and method of for removing ambiguity of such boundaries. The consequences of ambiguity of boundaries of tax optimization not only limit the development of businesses, but also entail the disproportions of social development, contradictions between the government on the one hand and the middle class and disadvantaged population groups that participate in the financial and economic relations on the other hand, and thus, undermine confidence in the government. The reasons for such negative phenomenon are as follows: the absence of the unity of opinions on the concept of tax optimization; unregulated division of rights to establish the boundaries of tax optimization by the judicial, legislative and executive branches; vagueness of the terms and definitions characterizing these boundaries; no set rules for establishing the consequences of exceeding these criteria. It is revealed that the new doctrine in the form of a judicial-legal symbiosis of determining the boundaries of tax optimization did not resolve all issues associated with ambiguity of these boundaries. The author’s special contribution lies in substantiation of the shift in conceptual approaches towards the term “tax optimization”, which should exclude the use of this term circumventing the law. The article describes the advantages of legislative regulation of the criteria of tax optimization over judicial regulation. The author specifies the terms and definitions necessary for marking out boundaries of tax optimization on the legislative level. The novelty of this research consists in substantiation using the factor analysis of judicial tax disputes of legislative consolidation of the concept of tax reconstruction with regards to corporate income tax in accordance with the methodology recommended by the tax service, with extension of its application in case of cooperation of the evader with the auditor for preventing tax offences

Keywords: boundaries of abuse, limits of rights, tech company, tax benefit, commercial discretion, uncertainty of the law, tax avoidance, tax optimization, tax reconstruction, prevention of tax offenses

References:
Panskov V.G. – Printsipy nalogooblozheniya i ikh otrazhenie v rossiyskom nalogovom zakonodatel'stve // Nalogi i nalogooblozhenie. – 2017.-№ 10. – S. 17 – 26.
Postanovlenie Plenuma VAS RF ot 12.10.2006 N 53 «Ob otsenke arbitrazhnymi sudami obosnovannosti polucheniya nalogoplatel'shchikom nalogovoy vygody».
Vasil'eva E.G. Nalogovaya vygoda: monografiya. – M.: Yurlitinform, 2015. – 176 s.
Kulikov A.S. Predely osushchestvleniya prav po ischisleniyu nalogovoy bazy: k voprosu o primenenii stat'i 54.1 Nalogovogo kodeksa Rossiyskoy Federatsii // Zakony Rossii: opyt, analiz, praktika. 2018. № 12. S. 40-45.
Samsonov E.A. Razrabotka metodov nalogovogo planirovaniya v organizatsii: avtoref. diss. k.e.n. Tomsk. 2010. S. 23.
Goftman A.P. Metodika otsenki nalogovoy nagruzki predpriyatiy malogo biznesa v granitsakh «nalogovogo koridora: avtoref. diss. k.e.n. Ivanovo. 2008. S. 19.
Tsukanov A.A. Mekhanizm optimizatsii nalogooblozheniya organizatsiy v Rossiyskoy Federatsii: avtref. diss. k.e.n. Moskva. 2006. S. 28.
Lyaskalo A.N. Razgranichenie

Abstract: The subject of the research is the analysis of the current model of budgetary allocation of taxes and fees in the Russian Federation as well as identification of associated problems and the search for optimal solutions. This topic is of deep scientific and practical interest due to the fact that taxes have been the primary source of the budget of the Russian Federation at all stages of its development. Examples seem to indicate that the most significant taxes and charges are concentrated in the federal budget. The budgets of the federal constituents receive less significant tax revenues. The author of the article considers standards for allocation of taxes and duties between the budgets of different levels. In the course of writing this cientific paper, the following research methods have been used: scientific, comparative and analytical methods. These methods have allowed to create a new mechanism for allocation of taxes and duties between the budgets. The scientific novelty of the research is caused by the fact that the author has developed a new economically viable model of budgetary allocation of taxes and fees in order to increase the tax component of the budgets of the sub-federal level. The author proposes to increase the tax component of the budgets of the sub-federal level with the help of federal taxes and fees, in particular, value added tax, tax on mining and excise taxes.

Keywords: budget system, tax burden, fiscal policy, fiscal federalism, fiscal capacity, intergovernmental relations, allocation of taxes, tax revenues, fees, taxes

References:
Tegetaeva O.R. Raspredelenie aktsizov v protsesse formirovaniya byudzhetnykh dokhodov regionov RF // Finansy i upravlenie.-2014.-1.-C. 41-71. DOI: 10.7256/2409-7802.2014.1.11500. URL: http://www.e-notabene.ru/flc/article_11500.html
Tsokova V.A. Vzaimodeistvie nalogovoi bazy i nalogovoi stavki NDS i naloga na pribyl' pri opredelenii real'noi nalogovoi nagruzki // Teoreticheskaya i prikladnaya ekonomika.-2014.-4.-C. 39-57. DOI: 10.7256/2409-8647.2014.4.12601. URL: http://www.e-notabene.ru/etc/article_12601.html
Ofitsial'nyi sait Federal'nogo kaznacheistva RF.
Shmakova S.A. Konstitutsionno-pravovye problemy regulirovaniya mezhbyudzhetnykh i nalogovykh otnoshenii v Rossiiskoi Federatsii//Finansovoe pravo. 2014. № 2. S.10-14.
Shirobokova V.A. Novyi podkhod k sovershenstvovaniyu sistemy mezhbyudzhetnykh otnoshenii//Vestnik Permskogo universiteta. Seriya: Ekonomika. 2014. № 1. S. 116-123.
Tsallagova L.M., Dzhioev A.V. Vozmozhnosti razvitiya natsional'noi ekonomiki v usloviyakh globalizatsii//

Abstract: The research focuses on the Russian Tax System, identifies its problems and suggests optimal solutions. The tax system is defined as a legislative framework aiming at providing the collection of taxes and fees as well as regulating the relationship between the taxpayer and the state. The author rightly notes that the Russian tax system goals are changing to meet political, economic and social requirements. Therefore, the tax system is still being reformed and needs to be adjusted. The current tax problems discussed in the work make the research topic the most relevant and up-to-date. Using scientific, exploratory and comparative methods, the researcher has identified the problems that often arise in the Russian tax practice. Such problems, in particular, include: ambiguous interpretation of the tax law; tax policy instability; low collection of taxes and fees; underuse of complex measures of tax administration and tax control. In addition, the author reviews problems associated with certain taxes and fees. The novelty of this research consists in the fact that the author suggests possible ways to improve the tax system of the Russian Federation and their adaptation in order to improve the tax component of the budget system through such mechanisms as taxation, tax rates, tax incentives, and other tax measures.

Keywords: tax system, tax policy, tax law, tax control, tax administration, tax authorities, tax burden, tax risks, taxes, fees.

References:
Kirina L.S. Otsenka napravleniy sovershenstvovaniya nalogovoy politiki v Rossiyskoy Federatsii // Nalogi i nalogooblozhenie.-2014.-5.-C. 476-489. DOI: 10.7256/1812-8688.2014.5.11098.
Grishchenko A.V. Nekommercheskie organizatsii v usloviyakh reformirovaniya nalogovoy sistemy Rossiyskoy Federatsii // Nalogi i nalogooblozhenie.-2014.-7.-C. 670-675. DOI: 10.7256/1812-8688.2014.7.12130.
Lomakina E.V. Razvitie institutsional'noy osnovy nalogovoy sistemy Rossii v tselyakh obespecheniya reguliruyushchey funktsii nalogovoy politiki // Nalogi i nalogooblozhenie.-2014.-7.-C. 676-687. DOI: 10.7256/1812-8688.2014.7.12451.
Balaeva D.A., Morgoeva A.Kh. Nalogovoe administrirovanie: vzglyad v budushchee // Nalogi i nalogooblozhenie.-2014.-2.-C. 174-183. DOI: 10.7256/1812-8688.2014.2.11361.
Aguzarova F.S. Nalogi reformiruyutsya: sotsial'nyy aspekt//Nalogi i nalogooblozhenie. – 2013.-№12. S 939-942.
Aguzarova L.A. Nalog na dobavlennuyu stoimost': problemy i perspektivy vozmeshcheniya iz byudzheta //

Abstract: Based on the analysis of the decisions made by the Constitutional Court of the Russian Federation and Supreme Arbitration Court of the Russian Federation, the author of the article studies the cases of using terms ‘property’ and ‘proprietary rights’ for tax purposes.

Keywords: studies of law, tax, property, possessions, right, court, responsibility, deduction, transport, share.

References:
Rasporyazhenie Mintransa RF ot 14 marta 2008 g. № AM-23-r «O vvedenii v deystvie metodicheskikh rekomendatsiy «Normy raskhoda topliv i smazochnykh materialov na avtomobil'nom transporte»// Dokumenty i kommentarii. 2008. №№ 8, 9.

Postanovlenie Prezidiuma Vysshego Arbitrazhnogo Suda RF ot 27 noyabrya 2007 g. № 8184/07// Vestnik VAS RF. 2008. № 2.
Postanovlenie FAS Zapadno-Sibirskogo okruga ot 18 oktyabrya 2006 g. № F04-6867/2006(27536-A81-15)// SPS Konsul'tantPlyus.
Informatsionnoe pis'mo Vysshego Arbitrazhnogo Suda RF ot 20 dekabrya 1999 g. № S1-7/SMP-1341 ob osnovnykh polozheniyakh, primenyaemykh Evropeyskim Sudom po pravam cheloveka pri zashchite imushchestvennykh prav i prava na pravosudie// Vestnik VAS RF. 2000. № 2.
Postanovlenie Pravitel'stva RF ot 8 fevralya 2002 g. № 92 «Ob ustanovlenii norm raskhodov organizatsiy na vyplatu kompensatsii za ispol'zovanie dlya sluzhebnykh poezdok lichnykh legkovykh avtomobiley i mototsiklov, v predelakh kotorykh pri opredelenii nalogovoy bazy po nalogu na pribyl' organizatsiy takie raskhody otnosyatsya

Abstract: Reformation of taxes has always been a topical issue in the Russian Federation and it is growing even more important now. This is caused by introduction of new luxury tax and combination of the two taxes, personal property tax and land tax, into single property tax. The author of the article studies the problems of reformation of taxation system in terms of social security and proves a need in supporting territorial budgets by means of increasing tax proceeds. The present article should be viewed not only as the theoretical concept but also recommendations aimed at establishing tax justice.

Keywords: taxes and taxation, tax, taxation, income, luxury, real state, justice, efficiency, proportionality, budget.

References:
Nalogovyy kodeks Rossiyskoy Federatsii. – M., 2013 g.
Osnovnye napravleniya nalogovoy politiki RF na 2013 god i planovyy period 2014 i 2015 godov//SPS Konsul'tant plyus.
Aguzarova F.S. Vliyanie imushchestvennykh platezhey, vzimaemykh s fizicheskikh lits na nalogovyy potentsial regiona (na primere RSO-Alaniya)//Nalogovaya politika i praktika.-2012.-№4.
Panskov V.G. O vozmozhnykh napravleniyakh nalogovoy politiki//Finansy. – 2012.-№5.
Smit A. Issledovanie o prirode i prichinakh bogatstva narodov. – M., 1962 g

Abstract: The author of the present article focuses on the growth of black economy in our country. In this regard, the author provides official data provided by Goskomstat and American ‘Global Financial Integrity’ Company as well as the opinion expressed by Vice Prime Ministry of the Russian Federation on this matter. As a part of a wide sphere of black economy, the author defines a developing and economically dangerous branch of black economy – black economy in the taxation sphere (hereinafter BE in TS). The author of the article analyzes the main directions of eliminating BE in TS discussed by the government and general public in the current year, in particular, replacement of value added tax with sales tax and limitation of cash flow. The author provides their brief evaluation and describes possibilities of implementation of these methods in reality. The author also analyzes whether it is possible to control citizens’ large expenditures and draws our attention to the problems arising when preparing a draft law on such control. In addition, the author offers a new method of eliminating gaps in current legislation in order to eliminate BE in TS. This includes creation of the institution of grounded proposals in the sphere of tax authorities and their activities. At the end of the article the author makes a conclusion that in order to provide an efficient solution of the above mentioned problem it is necessary to apply an integrative approach to implementation of certain measures.

Keywords: increase of tax burden, financial crisis, growth of black economy, tax avoidance, efficiency of tax administration, reformation of indirect taxes, limitation of cash flow, forms of tax control, control of citizens’ expenses, institution of grounded proposals.

References:
Rosstat otsenivaet dolyu tenevoy ekonomiki v Rossii primerno v 15%. URL:// http://www.finmarket.ru/z/nws/news.asp?id=2893747.
Issledovanie Global Financial Integrity: Rossiya: nelegal'nye finansovye potoki i rol' tenevoy ekonomiki. // Tsentr gumanitarnykh tekhnologiy. URL: http://gtmarket.ru/news/2013/02/13/5411.
Dadalko V.A. Faktory formirovaniya tenevogo sektora v APK: zarubezhnaya i rossiyskaya praktika // Mezhdunarodnoe publichnoe i chastnoe pravo, 2013, N 2. [Elektronnyy resurs]: Dostup iz sprav.-pravovoy sistemy Konsul'tant Plyus. (Data obrashcheniya 14.07.2013).
Golodets O.Yu. Tem, kto poluchaet bol'shie zarplaty, platyat slishkom malen'kie pensii. URL: //http:// top.rbc.ru/economics/22/08/2012/665716. shtml.
Al' Kapone.URL:// http://www.americansights.ru/legend-man/capone-al.
Pravitel'stvo RF prodolzhaet diskussiyu o zamene NDS nalogom s prodazh. URL:// http://1prime.ru/Government/20130403/762359714.html.
Medvedev poobeshchal ne vvodit' novye nalogi v techenie blizhayshikh trek

Abstract: This article contains analysis of the current legislation on tax offences. Based on the study of the typical means for committing tax offences in the Russian Federation the author uncovers the shortcomings and gaps in the legal regulation in the sphere of responsibility for tax offences. In particular, it concerns fly-by-night organizations, tax exemptions, establishing guilt of an organization, etc. Based on the above-mentioned study the author proposes the directions for the improvement of normative legal basis in the sphere of responsibility for the tax offences.

Keywords: taxes and taxation, offence, legislation, responsibility, shortcomings, reforms, code, taxpayer, improvement.

References:
Nalogovyy kodeks Rossiyskoy Federatsii // Spravochno-pravovaya sistema «Konsul'tantPlyuS»
Ugolovnyy kodeks Rossiyskoy Federatsii // Spravochno-pravovaya sistema «Konsul'tantPlyuS»
Postateynyy kommentariy k Nalogovomu kodeksu Rossiyskoy Federatsii // legal-consultation.org/ddir/article_3804/page-31.html
Bugaevskaya N. O. Nekotorye problemy preduprezhdeniya nalogovykh prestupleniy // Molodoy uchenyy. — 2011. — №8. T.2. — S. 46-49.
Zaripov V. M. Predlozheniya po sovershenstvovaniyu zakonodatel'stva ob otvetstvennosti za nalogovye pravonarusheniya / V. M. Zaripov // Nalogi i nalogooblozhenie. – 2005. – № 5. – S. 25 – 32.
Krokhina Yu. A. Pravovaya okhrana mekhanizma nalogovykh otnosheniy // Elektronnyy resurs (http://www.juristlib.ru/book_7621.html). – 2010.
Nesterov G.G., Poponova N.A., Terzidi A.V. Nalogovyy kontrol'.-M.: Eksmo. – 2009.
Tedeev A. A., Parygina V. A. Spornye voprosy sushchnosti i ponyatiya nalogovogo pravootnosheniya // Advokat. 2006. № 8. S.1

Abstract: This article considers the Patentbased taxation system – a novelty introduced into chapter 26.5. of the Tax Code. The changes in legislation have established a new procedure for the calculation and payment of this tax. This tax covers exclusively sole proprietors. The author offers analysis that allows to weight the advantages and the disadvantages of the new tax system.

Keywords: Taxes and taxation, patentbased tax system, special tax regimes, taxation, patent, legal regulation of tax payment under Law, procedure of tax calculation

References:
Nalogovyy Kodeks (chast' 2) // SZ RF. 2000. № 32. St. 3340.
Federal'nym zakonom ot 25.06.2012 g. № 94-FZ «O vnesenii izmeneniy v chasti pervuyu i vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii” // SZ RF. 2012. № 26. St. 3447

Abstract: Under conditions of developing markets and constant competition, it is becoming more and more important to increase the liquidity of insurance market participants through using innovative reinsurance methods. Western insurance market successful uses such a perspective and innovative method of refinancing as securization. In Russia, companies often face the absence of a special legal base and law-enforcement practice on this matter, which leads to the market inactivity in implementing new instruments of raising assets liquidity. The faster the insurance market starts to use the given refinancing method and thus trigger the processes of changing the legal base, the more successful particular economic entities and the market in general will become.

Keywords: insurance, financial reinsurance, securization of insurable assets, financial law, civil law.

References:
Zhan Zhob de Vriz Robe, Pol' Ali, Sek'yuritizatsiya i pravo. M., Volters-Kluver, 2008 g.
Dr. Martin Greiser. Die Verbriefung von Versicherungsrisiken. Peter Lang GmbH Internationaler Verlag der Wissenschaften Frankfurt am Main 2010. S.280
ILS Market Update Newsletter Q4 2011 Willis Capital Markets & Advisory February 2012, http://www.willis.com/
«Bazovaya metodologiya prisvoeniya reytingov sdelkam strukturnogo finansirovaniya» FitchRatings 06.06.2012 http://www.fitchratings.ru/
Federal'nyy zakon ot 11.11.2003, №152-FZ (red. ot 29.12.2012) «Ob ipotechnykh tsennykh bumagakh» RG 18 noyabrya 2003 g.
Proekt Federal'nogo zakona № 147313-3 «O srochnom rynke» (vnesen deputatami Gosudarstvennoy Dumy FS RF I.V. Lisinenko, P.A. Medvedevym, A.G. Puzanovskim)
Proekt Federal'nogo zakona № 340630-3 «O proizvodnykh finansovykh instrumentakh» (vnesen deputatami Gosudarstvennoy Dumy FS RF A.I. Artem'evym. P.T. Burdukovym, Kh.A. Barlybaevym, E.P. Ishchenko, A.V. Novikovym, N.V. Aref'evym)
«Pravovaya

Abstract: Taxpayer’s activity is interfaced to occurrence tax risk, owing to presence of tax uncertainty. The author studies the terms «tax activity of the taxpayer», «tax uncertainty», its origin and types.

Keywords: tax uncertainty, variety of tax uncertainty, the tax risk

References:
Ol'shanskaya N.A., Pravovoe regulirovanie ucheta nalogoplatel'shchiuov kak element nalogovoy deyatel'-
nosti gosudarstva: avtoreferat. Saratov: Izd. GOU VPO «Saratovskaya gosudarstvennaya akademiya
prava». 2004. 22s.
Konstitutsiya i nalogi: osnovnye polozheniya resheniy Konstitutsionnogo Suda Rossiyskoy Federatsii
po voprosam nalogooblozheniya (1993-2007) / Pod. red L.O. Ivanova, V.M, Zaripova. M.: Volters Kluver.
2009. 736c.
Ekonomicheskaya neopredelennost'. URL: http://nuru.ru/ek/general/006_5/htm (data obrashcheniya:
11.03.2012).
Doronicheva T., Sushchnost' i vidy neopredelennosti innovatsionnogo protsessa / URL: http:// himinfo.
ru/session/show.php&sq=901 (data obrashcheniya: 11.03.2012)
Razrabotka upravlencheskogo resheniya v usloviyakh neopredelennosti i riska. URL:: http://oknemuan.
ru/?p=1&id=9 (data obrashcheniya: 11.03.2012)
Shchekin D.M., Nalogovye riski i tendentsii razvitiya nalogovogo prava. M.: Status. 2007. 240c.
Ofitsial'nyy sayt Federal'noy

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.

References:
Barry Bracewell-Milnes. The Cost of Harmony // INTERTAX. 2004. Vol. 32. Issue 10.
Buijink W., Janssen B., Schols Y. Evidence of the effect of domicile on corporate average effective tax rates
in the European Union // Journal of international accounting, auditing and taxation. Vol. 11. 2002. N 2.
Case 365/98 Brinkmann GmbH(2000) ECR I-4619.
CATO Handbook for Congress. Policy recommendations for the 108th Congress. CATO Institute, Washington,
D.C.
Council Directive 2008/8/EC of 12 February 2008 amending Directive 2006/112/EC as regards the place of
supply of services. URL: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2008:044:0011:0022:
EN:PDF.
Council Directive 2008/9/EC of 12 February 2008 laying down detailed rules for the refund of value added
tax, provided for in Directive 2006/112/EC, to taxable persons not established in the Member State of refund
but established in another Member State. URL: http://eur-lex. europa.eu/LexUriServ/LexUriServ.do? uri

Abstract: This article reviews the problem of accounting of long term assets, its specifi c accounting information on SME by Russian standards of accounting. Defi ned differences in forming the accounting information by Russian and international fi nancial reporting accounting standards. The article describes these differences and their causes and provides recommendations on their elimination.

Keywords: IFRS, SME, US GAAP, fi nancial reports, fi nancial accounting, depreciation methods, differences in law regulation, small business, infl uence of fi nancial accounting on tax, fi nancial law.

References:
POLOZhENIE PO BUKhGALTERSKOMU UChETU “UChET OSNOVNYKh SREDSTV” PBU 6/01 (v red.
Prikazov Minfina RF ot 18.05.2002 N 45n, ot 12.12.2005 N 147n, ot 18.09.2006 N 116n, ot 27.11.2006
N 156n))
MINISTERSTVO FINANSOV ROSSIYSKOY FEDERATsII PRIKAZ ot 13.10.03 N 91n
OB UTVERZhDENII METODIChESKIKh UKAZANIY PO BUKhGALTERSKOMU UChETU OSNOVNYKh
SREDSTV (v red. Prikaza Minfina RF ot 27.11.2006 N 156n)
Barry J. Epstein, Ralph Nach, Steven M. Bragg GAAP Codifi cation Enhanced – JOHN WILEY & SONS,
INC. – 2009 - ISBN 978-0470-46471-7
Barry J. Epstein Eva K. Jermakowicz 2010 Interpretation and Application of International Financial Reporting
Standards – JOHN WILEY & SONS, INC. – 2010 - ISBN: 978-0470-45323-0
Burykin Yu.M. Perspektivy vnedreniya MSFO v malykh predpriyatiyakh roznichnoy torgovli /
Yu.M.Burykin // Ekonomicheskie i sotsial'nye aspekty razvitiya sel'skogo khozyaystva. Materialy
vserossiyskoy nauchno-prakticheskoy konferentsii. – Kazan': Kazanskiy GAU, 2007. – S. 35-37.<

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