Review: In her article Ponomareva analyzes prohibition of discrimination as one of the most important principles in tax law for intergration associations based on the example of the European Union. The author offers her own scheme for anaylzing tax proceedings with respect to discrimination. Ponomareva notes that evaluation of comparability is one of the main issues in the process of legal proceedings on direct taxation. The author shows an important role of the European Court of Justice in tax hearings with respect to discrimination. Most of the Court's decisions regarding compatibility of national tax rules to the basic freedoms are based on the discrimination analysis. The methodological basis of the research consists of both general research methods (dialectical-materialistic method, systems approach, induction, deduction, analysis and synthesis) and specific legal methods. The research is based on the research method of comparative law. The scientific novelty of the research is caused by the fact that based on the most recent legislation and judicial practice of the European Union the author carried out a complex comparative legal research of the financial legal regime in direct taxation. As a result of the research, the author makes conclusions regarding analysis of tax proceedings for discrimination. The fact of discrimination is checked by the court according to the following three stages: whether discrimination or limitation of rights of a member state violates at least one basic freedom; whether a member state can prove acceptable excuses, for example, it is allowed for a member state to limit rights of taxpayers under the founders agreement only if there is a certain legal purpose for that and this purpose complies with the legal provisions and international treaties and followed for reasonable grounds and public interests; whether the principle of proportionality is observed, i.e. measures undertaken at the national level should not be more than it is necessary for law and order maintenance. 

Keywords: fundamental freedoms, European Court of Justice, integration, discrimination, direct taxes, OECD, European Union, resident, nonresident, taxation

References:
Thömmes, Verbote der Diskriminierung von Steuerausländern und Steuerinländern, in: Lehner (Hrsg.), Steuerrecht im europäischen Binnenmarkt, 1996, S. 81.
Case C-279/93 Finanzamt Köln-Altstadt v Roland Schumacker, judgment of 14 February 1995.
Terra/Wattel, European Tax Law, 6th edition 2012, p. 45.
Case C-80/94 G.H.E.J. Wielockx v Inspecteur der Directe Belastingen, judgement of 11 August 1995.
Ponomareva K.A. Nalogovaya garmonizatsiya v sfere pryamykh nalogov na territorii Evropeyskogo Soyuza // Finansovoe pravo. 2015. № 7. S. 25.
Case C-279/93 Finanzamt Köln-Altstadt v Roland Schumacker, judgment of 14 February 1995; Case C-80/94 G.H.E.J. Wielockx v Inspecteur der Directe Belastingen, judgement of 11 August 1995.
Terra/Wattel, European Tax Law, 6th edition 2012, p. 48.
Case C-307/97 Compagnie de Saint-Gobain, Zweigniederlassung Deutschland v Finanzamt Aachen-Innenstadt, judgement of 21 September 1999.
Case C-446/03 Marks & Spencer Pic v David Halsey (HM Inspector of Taxes), ECJ, 13 December 2005.
Hindelang S., The Free Movement of Capital and Foreign Direct Investment : The Scope of Protection in EU Law, 2009, 154 ff.
Savitskiy A.I. Rezhim nediskriminatsii v nalogovom prave Rossiyskoy Federatsii, Respubliki Belarus' i Respubliki Kazakhstan (sravnitel'no-pravovoe issledovanie): avtoref. dis. … kand. yurid. nauk. Ekaterinburg, 2012. S. 9.
Kofler G. Doppelbesteuerungsabkommen und Europäisches Gemeinschaftsrecht. Linde Verlag. Wien, 2007. P. 764-808.
Dautzenberg N., Unternehmensbesteuerung im EG-Binnenmarkt, 1. Halbband. Josef Eul Verlag, 1997. P. 60.
Case C-298/05 Columbus Container Services, judgement of 6 December 2007.
Horizontal Tax Coordination (Ed. M. Lang, P. Pistone, J. Schuch, C. Staringer). IBFD, 2012. P. 35.
Dziurdz K./Marchgraber C., Non-Discrimination in European and Tax Treaty Law: An Overview, in: Dziurdz K./Marchgraber C.(Eds), Non-Discrimination in European and Tax Treaty Law // Linde Verlag, Series on International Tax Law. Volume 94. Vienna, 2015. P. 4.
EuGH v. 16.01.03, Rs. C-388/01, Rn. 13 f. Italienische Museen; EuGH v. 08.05.90, Rs. C-175/88, Rn. 13 – Biehl.
Ponomareva K.A. Delo Avoir Fiscal: aktual'naya klassika evropeyskogo nalogovogo prava // Nalogoved. 2016. № 3. S. 84-89.
Case C-270/83 Commission v France [1986] ECR 273, judgement of 28 January 1986.
Roche & Duffay, 2013. Reshenie Evropeyskogo Suda po delu Marks & Spencer. URL: http://www.roche-duffay.ru/news/137173232.shtml (data obrashcheniya 21.08.2015).
Ponomareva K.A. Transgranichnyy uchet ubytkov: novoe reshenie Suda ES // Nalogoved. 2015. № 5. S. 68.
Laroma P. Freedom of Establishment and EC Tax Law: The Case for ECJ consistency. Comparability: Consistent or not Consistent? // http://ials.sas.ac.uk/postgrad/courses/docs/MA_Tax_Working_papers/PHILIP_PUBBLICATION_FINA.pdf (data obrashcheniya 21.04.2016)
Case C-204/90 Hanns-Martin Bachmann v Belgian State, judgment of 28 January 1992.
Case C-307/97 Compagnie de Saint-Gobain, Zweigniederlassung Deutschland v Finanzamt Aachen-Innenstadt [2000] STC 854, ECJ, 21 September 1999.
Case C-300/90 Commission of the European Communities v Kingdom of Belgium, judgment of 28 January 1992.
OECD (2013), Action Plan on Base Erosion and Profit Shifting, OECD Publishing. http://dx.doi.org/10.1787/9789264202719-en
Rust A. in E. Reimer & A. Rust (eds.) Klaus Vogel on Double Taxation Conventions, 4th edition (Kluwer, 2015) Art. 24, m.nos. 5 and 16.
Yumashev Yu.M., Postnikova E.V. Ekonomicheskoe pravo Evropeyskogo soyuza: monografiya. M.: Norma, Infra-M, 2014. C. 98.
OECD Model Double Taxation Convention on Income and Capital 1963, 1977, 1992, 1994, 1995, 1997, 2000, 2005, 2010, 2014 // http://www.oecd.org/ctp/treaties/oecd-model-tax-convention-available-products.htm
Nalogovoe pravo: uchebnik dlya vuzov / Pod red. S.G. Pepelyaeva. M.: Al'pina Pablisher, 2015. S. 628.

References (transliteration):
Thömmes, Verbote der Diskriminierung von Steuerausländern und Steuerinländern, in: Lehner (Hrsg.), Steuerrecht im europäischen Binnenmarkt, 1996, S. 81.
Case C-279/93 Finanzamt Köln-Altstadt v Roland Schumacker, judgment of 14 February 1995.
Terra/Wattel, European Tax Law, 6th edition 2012, p. 45.
Case C-80/94 G.H.E.J. Wielockx v Inspecteur der Directe Belastingen, judgement of 11 August 1995.
Ponomareva K.A. Nalogovaya garmonizatsiya v sfere pryamykh nalogov na territorii Evropeyskogo Soyuza // Finansovoe pravo. 2015. № 7. S. 25.
Case C-279/93 Finanzamt Köln-Altstadt v Roland Schumacker, judgment of 14 February 1995; Case C-80/94 G.H.E.J. Wielockx v Inspecteur der Directe Belastingen, judgement of 11 August 1995.
Terra/Wattel, European Tax Law, 6th edition 2012, p. 48.
Case C-307/97 Compagnie de Saint-Gobain, Zweigniederlassung Deutschland v Finanzamt Aachen-Innenstadt, judgement of 21 September 1999.
Case C-446/03 Marks & Spencer Pic v David Halsey (HM Inspector of Taxes), ECJ, 13 December 2005.
Hindelang S., The Free Movement of Capital and Foreign Direct Investment : The Scope of Protection in EU Law, 2009, 154 ff.
Savitskiy A.I. Rezhim nediskriminatsii v nalogovom prave Rossiyskoy Federatsii, Respubliki Belarus' i Respubliki Kazakhstan (sravnitel'no-pravovoe issledovanie): avtoref. dis. … kand. yurid. nauk. Ekaterinburg, 2012. S. 9.
Kofler G. Doppelbesteuerungsabkommen und Europäisches Gemeinschaftsrecht. Linde Verlag. Wien, 2007. P. 764-808.
Dautzenberg N., Unternehmensbesteuerung im EG-Binnenmarkt, 1. Halbband. Josef Eul Verlag, 1997. P. 60.
Case C-298/05 Columbus Container Services, judgement of 6 December 2007.
Horizontal Tax Coordination (Ed. M. Lang, P. Pistone, J. Schuch, C. Staringer). IBFD, 2012. P. 35.
Dziurdz K./Marchgraber C., Non-Discrimination in European and Tax Treaty Law: An Overview, in: Dziurdz K./Marchgraber C.(Eds), Non-Discrimination in European and Tax Treaty Law // Linde Verlag, Series on International Tax Law. Volume 94. Vienna, 2015. P. 4.
EuGH v. 16.01.03, Rs. C-388/01, Rn. 13 f. Italienische Museen; EuGH v. 08.05.90, Rs. C-175/88, Rn. 13 – Biehl.
Ponomareva K.A. Delo Avoir Fiscal: aktual'naya klassika evropeyskogo nalogovogo prava // Nalogoved. 2016. № 3. S. 84-89.
Case C-270/83 Commission v France [1986] ECR 273, judgement of 28 January 1986.
Roche & Duffay, 2013. Reshenie Evropeyskogo Suda po delu Marks & Spencer. URL: http://www.roche-duffay.ru/news/137173232.shtml (data obrashcheniya 21.08.2015).
Ponomareva K.A. Transgranichnyy uchet ubytkov: novoe reshenie Suda ES // Nalogoved. 2015. № 5. S. 68.
Laroma P. Freedom of Establishment and EC Tax Law: The Case for ECJ consistency. Comparability: Consistent or not Consistent? // http://ials.sas.ac.uk/postgrad/courses/docs/MA_Tax_Working_papers/PHILIP_PUBBLICATION_FINA.pdf (data obrashcheniya 21.04.2016)
Case C-204/90 Hanns-Martin Bachmann v Belgian State, judgment of 28 January 1992.
Case C-307/97 Compagnie de Saint-Gobain, Zweigniederlassung Deutschland v Finanzamt Aachen-Innenstadt [2000] STC 854, ECJ, 21 September 1999.
Case C-300/90 Commission of the European Communities v Kingdom of Belgium, judgment of 28 January 1992.
OECD (2013), Action Plan on Base Erosion and Profit Shifting, OECD Publishing. http://dx.doi.org/10.1787/9789264202719-en
Rust A. in E. Reimer & A. Rust (eds.) Klaus Vogel on Double Taxation Conventions, 4th edition (Kluwer, 2015) Art. 24, m.nos. 5 and 16.
Yumashev Yu.M., Postnikova E.V. Ekonomicheskoe pravo Evropeyskogo soyuza: monografiya. M.: Norma, Infra-M, 2014. C. 98.
OECD Model Double Taxation Convention on Income and Capital 1963, 1977, 1992, 1994, 1995, 1997, 2000, 2005, 2010, 2014 // http://www.oecd.org/ctp/treaties/oecd-model-tax-convention-available-products.htm
Nalogovoe pravo: uchebnik dlya vuzov / Pod red. S.G. Pepelyaeva. M.: Al'pina Pablisher, 2015. S. 628.

Review: The subject of the research is the social relations regulated by the tax legislation in Inner Mongolia after creation of Mengjiang in 1937. The authors of the article examine tax instruments, mechanisms of raising funds for the state budget and relevant measures undertaken by associated state authorities including tax reforms and improvement of the legal basis. The authors also describe forms and amounts of chargeable taxes and structure of tax authorities and show peculiarities of the tax policy in the political entities neighboring Mengjiang, Chang’an and Jinbey. The purpose of the research is accomplished through analysis of laws and regulations as well as unpublished data from statistical compilations and economic journals. The main conclusion of the research is made about signifi cant success and effi ciency of the methods which had been selected by occupation forces but had the desired effect and raised suffi cient funds for the military budget. The authors’ contribution to the topic is that they have constructed the taxation system and introduced new data in relation to Inner Mongolia as one of economically and strategically important regions in China.

Keywords: legal regulation, taxes, tax policy, taxation system, Mengjiang, Inner Mongolia, Japanese occupation, Republic of China, laws and regulations, military budget.

References:
Dudin P.N. Nalogovaya politika Yaponii vo Vnutrennei Mongolii v 1930–1940 e gg. / P.N. Dudin // Nauchnoe
obozrenie. 2015. №7. S. 282–291.
Dudin P.N. Politicheskaya istoriya Mentszyana / P.N. Dudin. Ulan-Ude: Izd-vo Buryat. gos. un-ta, 2014. S. 300.
Income-tax for Hopei and Chahar // The Straits Times. June 16. 1937. P. 19.
Inner Mongolians turn on Japanese // The New York Times. April 05, 1937. P. 10.
Jehol encouraged to produce opium // The New York Times. June 18, 1933. E2.
Analiz nalogooblagaemykh sfer deyatel’nosti v otnoshenii sootechestvennikov // Mongoliya. 1943. dekab. / Soyuz
druzhestvennykh organizatsii. Tokio, 1943. (“????????” ???? ?1943?12??, ????????,?
?).
Biznes. Novye nalogi dlya yuridichekikh lits // Mongoliya. Vyp. 10. №2, fevr. / Soyuz rukovoditelei druzhestvennykh
organizatsii. Tokio. (“??•????”?????10??2?, 1943?2??,????????,??).
«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 1. №1, iyul’ 1939 g., Issledovaniya banka Mentszyana
v period psevdorezhima, Chzhants-zyakou. (“????” ???????? ?1??1?, 1939?1?, ??????
??, ???).
«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 1, №5, mai 1939 g., Issledovaniya banka Mentszyana
v period psevdorezhima, Chzhantszyakou.1939. (“????” ???????? ?1??5?, 1939?5?, ????
????, ???).
«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 3, №1, yanv. 1941 g., Issledovaniya banka Mentszyana
v period psevdo-rezhima, Chzhantszyakou. (“??” ???????? ?3??1?, 1941?1?, ???????
?,???).
«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 3, №7 iyul’ 1941 g., Issledovaniya banka Mentszyana v
period psevdorezhima, Chzhantszyakou. (“??” ???????? ?3??7?, 1941?7?, ????????,?
??).
«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 3, №12, yanv. 1941 g., Issledovaniya banka Mentszyana
v period psevdorezhima, Chzhants-zyakou. (“??” ???????? ?3??12?, 1941?12?, ???????
?,???).
«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 4, №4, apr. 1942 g., Issledovaniya mari-onetochnogo banka
Ments-zyana, Chzhantszyakou. (“??” ???????? ?4??4?, 1942?4?, ????????,???).
Linmu Tsingan’ (sost.) Ezhegodnik Mentszyana. 1941 g. / Informatsionnoe agentstvo Mentszyana. Chzhantszyakou,
1941. (??????????? 1941??, ???????????1941?, ???)/
Linmu Tsingan’ (sost.) Ezhegodnik Mentszyana. 1941 g. Chzhantszyakou: Informatsionnoe agentstvo Mentszyana,
1942. (????? ?????? 1941??, ??????????, 1942?,???).
Obzor ekonomiki Mentszyana: broshyura iz serii o promyshlennykh raionakh. Nagoya, 1939. (?????????
???????, 1939?).
Sbornik materialov po nalogovoi sisteme marionetochnogo rezhima v Mentszyane: svodnyi nabor dokumentov po
nalogovym voprosam ARVM (mai 1936 g. – avgust 1945 g.). T. 1. Khukh-Khoto, 1983. (????????????
? ??????????1936. 5-1945. 8? ??, 1983?,????).
Sbornik materialov po nalogovoi sisteme marionetochnogo rezhima v Mentszyane: svodnyi nabor dokumentov po
nalogovym voprosam ARVM (mai 1936 g. – avgust 1945 g.). T. 2. Khukh-Khoto, 1983. (????????????
? ??????????1936. 5-1945. 8? ??, 1983?,????).
Severnaya Shina. Sovremennyi Mentszyan / Gaomu Syan (sost.), Ekonomicheskoe agentstvo Severnoi Shina,
Tyan’tszin’, 1938. (?????? ???•????? ????????, 1938?,??).
Fudao Yuchen (sost.). Ezhegodnik Mentszyana. 1941 g. Chzhantszyakou: Informatsionnoe agentstvo Mentszyana,
1942. (????? ?????? 1941??, ??????????, 1942?,???).
Fudao Yuchen (sost.). Ezhegodnik Mentszyana. 1942 g. Chzhantszyakou: Informatsionnoe agentstvo Mentszyana,
1943. (????? ?????? 1942??, ??????????, 1943?,???).
Fudao Yuchen (sost.). Ezhegodnik Mentszyana. 1943 g. Chzhantszyakou: Informatsionnoe agentstvo Mentszyana,
1944. (????? ?????? 1943??, ??????????, 1944?,???).
Chetvertoe izmenenie nalogovogo zakonodatel’stva // Mongoliiya. 1943. №136, oktyabr’ / Soyuz druzhestvennykh
organizatsii. Tokio, 1943. (“?????” ???? ???136?, 1943?10??, ????????, ??)

References (transliteration):
Dudin P.N. Nalogovaya politika Yaponii vo Vnutrennei Mongolii v 1930–1940 e gg. / P.N. Dudin // Nauchnoe
obozrenie. 2015. №7. S. 282–291.
Dudin P.N. Politicheskaya istoriya Mentszyana / P.N. Dudin. Ulan-Ude: Izd-vo Buryat. gos. un-ta, 2014. S. 300.
Income-tax for Hopei and Chahar // The Straits Times. June 16. 1937. P. 19.
Inner Mongolians turn on Japanese // The New York Times. April 05, 1937. P. 10.
Jehol encouraged to produce opium // The New York Times. June 18, 1933. E2.
Analiz nalogooblagaemykh sfer deyatel’nosti v otnoshenii sootechestvennikov // Mongoliya. 1943. dekab. / Soyuz
druzhestvennykh organizatsii. Tokio, 1943. (“????????” ???? ?1943?12??, ????????,?
?).
Biznes. Novye nalogi dlya yuridichekikh lits // Mongoliya. Vyp. 10. №2, fevr. / Soyuz rukovoditelei druzhestvennykh
organizatsii. Tokio. (“??•????”?????10??2?, 1943?2??,????????,??).
«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 1. №1, iyul’ 1939 g., Issledovaniya banka Mentszyana
v period psevdorezhima, Chzhants-zyakou. (“????” ???????? ?1??1?, 1939?1?, ??????
??, ???).
«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 1, №5, mai 1939 g., Issledovaniya banka Mentszyana
v period psevdorezhima, Chzhantszyakou.1939. (“????” ???????? ?1??5?, 1939?5?, ????
????, ???).
«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 3, №1, yanv. 1941 g., Issledovaniya banka Mentszyana
v period psevdo-rezhima, Chzhantszyakou. (“??” ???????? ?3??1?, 1941?1?, ???????
?,???).
«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 3, №7 iyul’ 1941 g., Issledovaniya banka Mentszyana v
period psevdorezhima, Chzhantszyakou. (“??” ???????? ?3??7?, 1941?7?, ????????,?
??).
«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 3, №12, yanv. 1941 g., Issledovaniya banka Mentszyana
v period psevdorezhima, Chzhants-zyakou. (“??” ???????? ?3??12?, 1941?12?, ???????
?,???).
«Ezhemesyachnaya gazeta o ekonomike Mentszyana». Vyp. 4, №4, apr. 1942 g., Issledovaniya mari-onetochnogo banka
Ments-zyana, Chzhantszyakou. (“??” ???????? ?4??4?, 1942?4?, ????????,???).
Linmu Tsingan’ (sost.) Ezhegodnik Mentszyana. 1941 g. / Informatsionnoe agentstvo Mentszyana. Chzhantszyakou,
1941. (??????????? 1941??, ???????????1941?, ???)/
Linmu Tsingan’ (sost.) Ezhegodnik Mentszyana. 1941 g. Chzhantszyakou: Informatsionnoe agentstvo Mentszyana,
1942. (????? ?????? 1941??, ??????????, 1942?,???).
Obzor ekonomiki Mentszyana: broshyura iz serii o promyshlennykh raionakh. Nagoya, 1939. (?????????
???????, 1939?).
Sbornik materialov po nalogovoi sisteme marionetochnogo rezhima v Mentszyane: svodnyi nabor dokumentov po
nalogovym voprosam ARVM (mai 1936 g. – avgust 1945 g.). T. 1. Khukh-Khoto, 1983. (????????????
? ??????????1936. 5-1945. 8? ??, 1983?,????).
Sbornik materialov po nalogovoi sisteme marionetochnogo rezhima v Mentszyane: svodnyi nabor dokumentov po
nalogovym voprosam ARVM (mai 1936 g. – avgust 1945 g.). T. 2. Khukh-Khoto, 1983. (????????????
? ??????????1936. 5-1945. 8? ??, 1983?,????).
Severnaya Shina. Sovremennyi Mentszyan / Gaomu Syan (sost.), Ekonomicheskoe agentstvo Severnoi Shina,
Tyan’tszin’, 1938. (?????? ???•????? ????????, 1938?,??).
Fudao Yuchen (sost.). Ezhegodnik Mentszyana. 1941 g. Chzhantszyakou: Informatsionnoe agentstvo Mentszyana,
1942. (????? ?????? 1941??, ??????????, 1942?,???).
Fudao Yuchen (sost.). Ezhegodnik Mentszyana. 1942 g. Chzhantszyakou: Informatsionnoe agentstvo Mentszyana,
1943. (????? ?????? 1942??, ??????????, 1943?,???).
Fudao Yuchen (sost.). Ezhegodnik Mentszyana. 1943 g. Chzhantszyakou: Informatsionnoe agentstvo Mentszyana,
1944. (????? ?????? 1943??, ??????????, 1944?,???).
Chetvertoe izmenenie nalogovogo zakonodatel’stva // Mongoliiya. 1943. №136, oktyabr’ / Soyuz druzhestvennykh
organizatsii. Tokio, 1943. (“?????” ???? ???136?, 1943?10??, ????????, ??)

Review: The subject of the research is the property taxation. The authors of the article describe the experience of the foreign states in developing the property taxation system. They note that the control of foreign local authorities over property taxes is an important factor that defines to which degree they are able to make independent decisions regarding budget expenditures. In their article the authors provide the historical and modern experience of developed countries in implementing property taxes. The authors note that the experience of developed coutnries prove that implementation of property taxes at the local (regional) level can considerably improve their functions, i.e. the fiscal, regulative and control functions. The authors also provide a review of the methodological and scientifically metrical grounds for calculating and collecting property taxes in developed countries, define the main characterstics and distinctive qualities of property taxes. The article is of academic interest due to the fact that the authors use a wide range of foreign sources: laws on property taxes in foreign economically developed countries, statistical resources of the European Union member states, data provided by tax services, and foreign researches. They also perform a general analysis of foreign academic literature on implementation of property taxes in the foreign states.   

Keywords: arbitrage nature of taxes, cadastral appraisal, property taxation, local taxes, tax ratios, tax burden analysis, taxation evaluation, cadastral value, foreign taxation systems, property tax

References:
Rakitov M.G. Nalogi i nalogooblozhenie v SShA // Nalogovyy vestnik. 2003. № 4. S. 16-21.
Migashkina, E.S. Nalogovye sistemy zarubezhnykh stran. M.: MGUU Pravitel'stva Moskvy, 2005. S. 65.
Knyazev V.G. Nalogooblozhenie v SShA / V.G. Knyazev, B.V. Popov // Finansy. 2013. № 8. S. 49-58.
Kozlov V.V., Kozlova E.V. Sinergiya «zemlya+zdanie+mestopolozhenie» // Voprosy otsenki. 2007. № 3. S. 53-56.
Knyazev V.G. Nalogooblozhenie v SShA / V.G. Knyazev, B.V. Popov // Finansy. 2003. № 8. S. 49-58.
Nikulina Yu.N. Nalogooblozhenie nedvizhimosti: Uchebnoe posobie [elektronnyy resurs]. − Rezhim dostupa: http://cde.osu.ru/demoversion/course126/index.html
Tepman L.N. Otsenka nedvizhimosti. M.: Izd-vo Yuniti-Dana, 2005. S. 34.
Bogatyrev S.Yu. Nalogovye aspekty stoimosti biznesa // Nalogi i nalogooblozhenie. 2014. № 7(121). S. 32-35.
Rik T.A. Nalog na nedvizhimost': itogi eksperimenta i perspektivy vvedeniya novogo poimushchestvennogo naloga // Pravo i ekonomika. 2008. № 12. C. 11-12.
Osobennosti nalogovoy sistemy Italii // Internet resource: http:// mbc.nm.ru/Italy/nalog.htm
Pushkareva V.M. Soderzhanie i printsipy postroeniya nalogovoy sistemy // Finansy. 2001. № 10. S. 61-63.
Nalogovoe administrirovanie: uchebnoe posobie / Kol. avtorov; pod. red. L.I. Goncharenko. M.: KNORUS, 2009. S. 76.

References (transliteration):
Rakitov M.G. Nalogi i nalogooblozhenie v SShA // Nalogovyy vestnik. 2003. № 4. S. 16-21.
Migashkina, E.S. Nalogovye sistemy zarubezhnykh stran. M.: MGUU Pravitel'stva Moskvy, 2005. S. 65.
Knyazev V.G. Nalogooblozhenie v SShA / V.G. Knyazev, B.V. Popov // Finansy. 2013. № 8. S. 49-58.
Kozlov V.V., Kozlova E.V. Sinergiya «zemlya+zdanie+mestopolozhenie» // Voprosy otsenki. 2007. № 3. S. 53-56.
Knyazev V.G. Nalogooblozhenie v SShA / V.G. Knyazev, B.V. Popov // Finansy. 2003. № 8. S. 49-58.
Nikulina Yu.N. Nalogooblozhenie nedvizhimosti: Uchebnoe posobie [elektronnyy resurs]. − Rezhim dostupa: http://cde.osu.ru/demoversion/course126/index.html
Tepman L.N. Otsenka nedvizhimosti. M.: Izd-vo Yuniti-Dana, 2005. S. 34.
Bogatyrev S.Yu. Nalogovye aspekty stoimosti biznesa // Nalogi i nalogooblozhenie. 2014. № 7(121). S. 32-35.
Rik T.A. Nalog na nedvizhimost': itogi eksperimenta i perspektivy vvedeniya novogo poimushchestvennogo naloga // Pravo i ekonomika. 2008. № 12. C. 11-12.
Osobennosti nalogovoy sistemy Italii // Internet resource: http:// mbc.nm.ru/Italy/nalog.htm
Pushkareva V.M. Soderzhanie i printsipy postroeniya nalogovoy sistemy // Finansy. 2001. № 10. S. 61-63.
Nalogovoe administrirovanie: uchebnoe posobie / Kol. avtorov; pod. red. L.I. Goncharenko. M.: KNORUS, 2009. S. 76.

Review: The object of the present research article is the legal regulation of social relations Revenue Scotland paricipates in as a subject of law. The subject of the research is the practical aspects of the regulatory status of Scotland Revenue as well as legal provisions regulating relations that involve Revenue Scotland. The authors describe the structure and functions of Revenue Scotland as well as competences and powers of these regulatory bodies and their fulfilment of financial obligations for the Government and Scottish Parliament. The methodological basis of the research involves the dialectical method borrowed from general science, systems analysis method, logical and comparative law methods. The novelty of the research is caused by the fact that for the first time in the academic literature the authors discuss the regulatory status of Revenue Scotland. The authors' contribution to the topic is the following: 1) detailed analysis of the functions of Revenue Scotland and competences of such regulatory bodies as The Board, The Chair and The Chief Executive; 2) introducion of new materials (legislative acts of the United Kingdom of Great Britain and Northen Ireland, names of new services and tribunals) which allows to extend the theoretical and historiographical basis of Russian tax law. 

Keywords: The Board, Act of UK Parliament, Act of Scotish Parliament, devolved taxes, regulatory status, Revenue Scotland, The Chair, The Chief Executive, tax powers, functions of Revenue

References:
Kemeron podumaet o peredache bol'shikh polnomochiy Shotlandii / [Elektronnyy resurs]. – Rezhim dostupa: URL: https://news.mail.ru/politics/22038937/ (data obrashcheniya 15.05.2015)
Memorandum to Accountable Officers for Parts of the Scottish Administration / [Elektronnyy resurs]. – Rezhim dostupa: URL: http://www.gov.scot/Topics/Government/Finance/spfm/Accountability/aomemo (data obrashcheniya 11.09.2015)
Revenue Scotland Framework Document, February 2015. – Scotland, 2015. – P. 10-11.
Public Finance and Accountability (Scotland) Act 2000 / [Elektronnyy resurs]. – Rezhim dostupa: URL: http://www.legislation.gov.uk/asp/2000/1/part/2/crossheading/accountable-officers (data obrashcheniya 11.09.2015)
The Scottish Public Finance Manual / [Elektronnyy resurs]. – Rezhim dostupa: URL: http://www.gov.scot/Publications/2005/11/28100404/04050 (data obrashcheniya 11.09.2015)
The Tax Tribunals for Scotland / [Elektronnyy resurs]. – Rezhim dostupa: URL: http://taxtribunals.scot/ (data obrashcheniya 11.09.2015)
Landfill Tax (Scotland) Act 2014 / Elektronnyy resurs]. – Rezhim dostupa: URL: http://www.legislation.gov.uk/asp/2014/2/contents (data obrashcheniya 11.09.2015)
Land and Buildings Transaction Tax (Scotland) Act 2013 / Elektronnyy resurs]. – Rezhim dostupa: URL: http://www.legislation.gov.uk/asp/2013/11/contents (data obrashcheniya 11.09.2015)
Scotland Act 2012 / Elektronnyy resurs]. – Rezhim dostupa: URL: http://www.legislation.gov.uk/ukpga/2012/11/part/3 (data obrashcheniya 11.09.2015)
Scotland Act 1998 / [Elektronnyy resurs]. – Rezhim dostupa: URL: http://www.legislation.gov.uk/ukpga/1998/46/part/IV (data obrashcheniya 11.09.2015)
Revenue Scotland / [Elektronnyy resurs]. – Rezhim dostupa: URL: https://www.revenue.scot/ (data obrashcheniya 11.09.2015)
Revenue Scotland and Tax Powers Act 2014 / [Elektronnyy resurs]. – Rezhim dostupa: URL: http://www.legislation.gov.uk/asp/2014/16/contents (data obrashcheniya 11.09.2015)

References (transliteration):
Kemeron podumaet o peredache bol'shikh polnomochiy Shotlandii / [Elektronnyy resurs]. – Rezhim dostupa: URL: https://news.mail.ru/politics/22038937/ (data obrashcheniya 15.05.2015)
Memorandum to Accountable Officers for Parts of the Scottish Administration / [Elektronnyy resurs]. – Rezhim dostupa: URL: http://www.gov.scot/Topics/Government/Finance/spfm/Accountability/aomemo (data obrashcheniya 11.09.2015)
Revenue Scotland Framework Document, February 2015. – Scotland, 2015. – P. 10-11.
Public Finance and Accountability (Scotland) Act 2000 / [Elektronnyy resurs]. – Rezhim dostupa: URL: http://www.legislation.gov.uk/asp/2000/1/part/2/crossheading/accountable-officers (data obrashcheniya 11.09.2015)
The Scottish Public Finance Manual / [Elektronnyy resurs]. – Rezhim dostupa: URL: http://www.gov.scot/Publications/2005/11/28100404/04050 (data obrashcheniya 11.09.2015)
The Tax Tribunals for Scotland / [Elektronnyy resurs]. – Rezhim dostupa: URL: http://taxtribunals.scot/ (data obrashcheniya 11.09.2015)
Landfill Tax (Scotland) Act 2014 / Elektronnyy resurs]. – Rezhim dostupa: URL: http://www.legislation.gov.uk/asp/2014/2/contents (data obrashcheniya 11.09.2015)
Land and Buildings Transaction Tax (Scotland) Act 2013 / Elektronnyy resurs]. – Rezhim dostupa: URL: http://www.legislation.gov.uk/asp/2013/11/contents (data obrashcheniya 11.09.2015)
Scotland Act 2012 / Elektronnyy resurs]. – Rezhim dostupa: URL: http://www.legislation.gov.uk/ukpga/2012/11/part/3 (data obrashcheniya 11.09.2015)
Scotland Act 1998 / [Elektronnyy resurs]. – Rezhim dostupa: URL: http://www.legislation.gov.uk/ukpga/1998/46/part/IV (data obrashcheniya 11.09.2015)
Revenue Scotland / [Elektronnyy resurs]. – Rezhim dostupa: URL: https://www.revenue.scot/ (data obrashcheniya 11.09.2015)
Revenue Scotland and Tax Powers Act 2014 / [Elektronnyy resurs]. – Rezhim dostupa: URL: http://www.legislation.gov.uk/asp/2014/16/contents (data obrashcheniya 11.09.2015)

Review: The subject of the present research is the tax policy and tax reforms conducted in the EU countries under the conditiosn of the ongoing economic crisis. The object of the research is the taxation sytems of the EU member states. The author of the research article analyzes tax incentives and priorities of the EU tax poilcy aimed at encouraging the economic growth of the region, overcoming the economic slowdown and solving the key objectives of the EU social and economic development. The researcher also views the role of tax policy solving social issues, encouraging investment development and preventing unfair tax competition. The research is based on the integrated approach to viewing issues of tax reforms in the EU countries including the systems comparative analysis and economic statistical analysis. The main conclusion made by the author is that at the present time the EU uses complex and varied measures to improve their tax policy, and these measures can be divided into the three major groups: reforms of the income taxation system, innovation incentives in all sectors of economy including small and medium-sized business, and preventive measures against tax avoidance as well as reinforcement of inter-country cooperation and collaboration in this sphere. 

Keywords: R&D tax incentives, innovation, tax incentives, tax regimes, tax initiative, social and economic policy, tax reforms, tax policy, taxation system, efficiency of tax incentives

References:
Annual Growth Survey 2016. Strengthening the recovery and fostering convergence / European Commission.-2015.-26 November 2015. – URL: http://ec.europa.eu/europe2020/pdf/2016/ags2016_annual_growth_survey.pdf (data obrashcheniya 05.02.2016).
Smart Taxation-A winning strategy / official website of the EU. – 2015. – 28 September.-URL: http://ec.europa.eu/economy_finance/eu/public_finances/taxation/index_en.htm (data obrashcheniya 05.02.2016).
Tax Reforms in EU Member States 2015. Tax policy challenges for economic growth and fiscal sustainability / official website of the EU. – URL: http://ec.europa.eu/economy_finance/publications/eeip/pdf/ip008_en.pdf (data obrashcheniya 05.02.2016).
Europe 2020. A strategy for smart, sustainable and inclusive growth / European Commission. – URL: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2010:2020:FIN:EN:PDF (data obrashcheniya 05.02.2016).
Science and Technology Indicators / official website of OECD – URL: http://www.compareyourcountry.org/science-and-technology (data obrashcheniya 05.02.2016).
Investment Plan / European Commission.-2015. – URL: http://ec.europa.eu/priorities/jobs-growth-and-investment/investment-plan_en (data obrashcheniya 05.02.2016).
A boost to transparency in international tax matters: 31 countries sign tax co-operation agreement to enable automatic sharing of country by country information / OECD. – 2016. – 27 January. – URL: http://www.oecd.org/tax/a-boost-to-transparency-in-international-tax-matters-31-countries-sign-tax-co-operation-agreement.htm (data obrashcheniya 05.02.2016).
OECD/G20 Base Erosion and Profit Shifting Project. Explanatory Statement / OECD.-URL: www.oecd.org/tax/beps-explanatory-statement-2015.pdf (data obrashcheniya 05.02.2016).

References (transliteration):
Annual Growth Survey 2016. Strengthening the recovery and fostering convergence / European Commission.-2015.-26 November 2015. – URL: http://ec.europa.eu/europe2020/pdf/2016/ags2016_annual_growth_survey.pdf (data obrashcheniya 05.02.2016).
Smart Taxation-A winning strategy / official website of the EU. – 2015. – 28 September.-URL: http://ec.europa.eu/economy_finance/eu/public_finances/taxation/index_en.htm (data obrashcheniya 05.02.2016).
Tax Reforms in EU Member States 2015. Tax policy challenges for economic growth and fiscal sustainability / official website of the EU. – URL: http://ec.europa.eu/economy_finance/publications/eeip/pdf/ip008_en.pdf (data obrashcheniya 05.02.2016).
Europe 2020. A strategy for smart, sustainable and inclusive growth / European Commission. – URL: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2010:2020:FIN:EN:PDF (data obrashcheniya 05.02.2016).
Science and Technology Indicators / official website of OECD – URL: http://www.compareyourcountry.org/science-and-technology (data obrashcheniya 05.02.2016).
Investment Plan / European Commission.-2015. – URL: http://ec.europa.eu/priorities/jobs-growth-and-investment/investment-plan_en (data obrashcheniya 05.02.2016).
A boost to transparency in international tax matters: 31 countries sign tax co-operation agreement to enable automatic sharing of country by country information / OECD. – 2016. – 27 January. – URL: http://www.oecd.org/tax/a-boost-to-transparency-in-international-tax-matters-31-countries-sign-tax-co-operation-agreement.htm (data obrashcheniya 05.02.2016).
OECD/G20 Base Erosion and Profit Shifting Project. Explanatory Statement / OECD.-URL: www.oecd.org/tax/beps-explanatory-statement-2015.pdf (data obrashcheniya 05.02.2016).

Review: The subject of the research is the problems of approximation of legislation of the European Union (EU) member states in the sphere of direct taxation. The object of the research is the mechanisms of harmonization in the sphere of taxation of companies and physical entities, in particular, the researcher analyzes the cases of positive and negative integration of legislation within the territory of the EU. Positive integration is aimed at creating the EU common legal basis based on the rapprochement of the member states regarding particular issues of taxation policy which results in making coordinated solutions in the form of mandatory Directives and Regulations. Negative integration appears in cases when coordinated decisions of the member states are either impossible to be applied or insufficient and involves prohibitions in the form of the EU primary and secondary legal acts as well as decisions of the European Court of Justice. The main research methods used by the author are the following: comparative law and linguistic methods, analogy method as well as general scientific methods such as analysis, synthesis, induction, deduction, abstraction, formalisation and others. The scientific novelty of the research is caused by the fact that the author analyzes supra-national mechanisms of direct taxation legal regulation which have been already tried and improved by the member states. According to the author, the EU experience can be used by the Eurasian Economic Union member states. The main conclusion is that harmonization of legislation requires practical implementation of both positive and negative integration tools. Implementation of supra-national EU regulations is accompanied with linguistic and conceptual legal problems which can't be solved without introducing prohibitive measures for the member states as well as explanations of the EU authorities and interference of the European Court of Justice. 

Keywords: negative integration, positive integration, implementation, direct taxation, harmonization, european law, tax law, European Union, Germany, European Court of Justice

References:
Direktiva 2014/48/ES ot 24 marta 2014 g. izmenyayushchaya Direktivu Soveta 2003/48/ES o nalogooblozhenii dokhoda ot nakopleniya sberezheniy v forme vyplaty protsentov [angl. Council Directive 2014/48/EU of 24 March 2014 amending Directive 2003/48/EC on taxation of savings income in the form of interest payments] / Ofitsial'nyy zhurnal L 111, 15.04.2014 – s. 50–78.
Zakon "Ob implementatsii Direktivy Soveta ES 2003/48/ES o nalogooblozhenii dokhoda ot nakopleniya sberezheniy v forme vyplaty protsentov" ot 26 yanvarya 2004 goda [nemets. Verordnung zur Umsetzung der Richtlinie 2003/48/EG des Rates vom 03.06.2003 im Bereich der Besteuerung von Zinsertragen vom 26.01.2004] / Vestnik federal'nogo zakonodatel'stva FRG – chast' I №°5, 12.02.2004 – s. 128.
Otchet Evropeyskoy komissii Sovetu ES COM(2008) 552 v sootvetstvii so st. 18 Direktivy Soveta 2003/48/ES o nalogooblozhenii dokhoda ot nakopleniya sberezheniy v forme vyplaty protsentov [angl. Report from the Commission to the Council COM(2008) 552 in accordance with Article 18 of Council Directive 2003/48/EC on taxation of savings income in the form of interest payments] ot 15 sentyabrya 2008 g. / [Elektronnyy resurs]: http://ec.europa.eu – dostup svobodnyy.
Direktiva Soveta 2003/48/ES o nalogooblozhenii dokhoda ot nakopleniya sberezheniy v forme vyplaty protsentov [angl. Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments] / Ofitsial'nyy zhurnal L 157/38, 26.06.2003.
Nalogovoe zakonodatel'stvo 2012: Zakon "Ob otsenke imushchestva, podlezhashchego oblozheniyu nalogom", Polozhenie o poryadke vzimaniya nalogov, Zakon "O sudoproizvodstve v finansovykh sudakh" [nemets. Steuergesetze 2012: Mit Bewertungsgesetz, Abgabenordnung und Finanzgerichtsordnung] / Regensburg: Val'khalla, 2012 – §22, s. 420.
Direktiva 2003/49/ES ob obshchey sisteme nalogooblozheniya protsentov i royalti, vyplata kotorykh osushchestvlena mezhdu zavisimymi kompaniyami raznykh gosudarstv-chlenov [angl. Council Directive 2003/49/EC on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States] / Ofitsial'nyy zhurnal L 157/53, 26.06.2003 – s. 49 – 54.
Zakon FRG "O preobrazovanii sistemy nalogooblozheniya" ot 28 oktyabrya 1994 g. [nemets. Umwandlungssteuergesetz (UmwStG)] / Vestnik federal'nogo zakonodatel'stva FRG – 2003 I – s. 738.
Zakon "O merakh po implementatsii polozheniy evropeyskogo prava i o vnesenii izmeneniy v nalogovoe zakonodatel'stvo" ot 7 dekabrya 2006 g. [nemets. Gesetz über steuerliche Begleitmaßnahmen zur Einführung der Europäischen Gesellschaft und zur Änderung weiterer steuerrechtlicher Vorschriften] / Vestnik federal'nogo zakonodatel'stva FRG – 2006 – s. 2782.
Zakon "O vnesenii izmeneniy v nalogooblozhenie" ot 25 fevralya 1992 g. [nemets. Steueränderungsgesetz vom 25. Februar 1992] / Vestnik federal'nogo zakonodatel'stva FRG – 1992 – s. 297.
Reglament Soveta (EC) № 1435/2003 ot 22 iyulya 2003 goda o statute Evropeyskogo kooperativnogo obshchestva [angl. Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society] / Ofitsial'nyy zhurnal L 207, 18.8.2003 – s. 1–24.
Reglament Soveta (ES) № 2157/2001 ot 8 oktyabrya 2001 g. o statute Evropeyskoy kompanii [angl. Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company] / Ofitsial'nyy zhurnal L 294.
Direktiva 2005/19/EC ot 17 fevralya 2005 g. izmenyayushchaya Direktivu 90/434/EES ot 23 iyulya 1990 goda ob obshchey sisteme nalogooblozheniya kompaniy raznykh gosudarstv-chlenov, osushchestvlyayushchikh transgranichnye operatsii po pogloshcheniyu, razdeleniyu, peredache aktivov i obmenu aktsiyami [angl. Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434/EEC 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States] / Ofitsial'nyy zhurnal L 58/19, 04.03.2005.
Direktiva Soveta 90/434/EES ot 23 iyulya 1990 goda ob obshchey sisteme nalogooblozheniya kompaniy raznykh gosudarstv-chlenov, osushchestvlyayushchikh transgranichnye operatsii po pogloshcheniyu, razdeleniyu, peredache aktivov i obmenu aktsiyami [angl. Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States] / Ofitsial'nyy zhurnal L 225, 20/08/1990 – s. 1 – 5.
Press-reliz Evropeyskoy Komissii IP/07/1152 ot 23.07.2007 [Elektronnyy resurs]: http://europa.eu – dostup svobodnyy.
Zakon "Ob implementatsii resheniya Suda ES ot 20 oktyabrya 2011 g. v dele C-284/09" [nemets. Gesetz zur Umsetzung des EuGH-Urteils vom 20. Oktober 2011 in der Rechtssache C-284/09] / Vestnik federal'nogo zakonodatel'stva FRG – 29.03.2013 I– s. 561.
Zakon "O podokhodnom naloge" [nemets. Einkommensteuergesetz] / Vestnik federal'nogo zakonodatel'stva FRG – 2003 I – s. 179.
Zakon "O naloge s korporatsiy" [nemets. Das Körperschaftsteuergesetz] / Vestnik federal'nogo zakonodatel'stva FRG – 2002 I – s. 4144.
Direktiva Soveta ES 2003/123/ES ot 22 dekabrya 2003 g. izmenyayushchaya Direktivu 90/453/EES ob obshchey sisteme nalogooblozheniya primenyaemoy k materinskim i dochernim kompaniyam razlichnykh gosudarstv-chlenov [angl. Council Directive 2003/123/EC of 22 December 2003 amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States] / Ofitsial'nyy zhurnal L 007, 13.01.2004 – s. 41 – 44.
Direktiva Soveta ES 90/435/EES ot 23 iyulya 1990 g. ob obshchey sisteme nalogooblozheniya, primenimoy k materinskim i dochernim kompaniyam raznykh gosudarstv-chlenov [angl. Council Directive 90/435/EEC of 23 July 1990 on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States] / Ofitsial'nyy zhurnal L 225, 20.08.1990 – s. 6 – 9.
Tolstopyatenko G.P. Evropeyskoe nalogovoe pravo: sravnitel'no-pravovoe issledovanie / G. P. Tolstopyatenko. – M.: NORMA, 2001. – VI, s. 224.
Pis'mo Federal'nogo ministerstva finansov FRG ot 13 noyabrya 2009 g. [nemets. BMF-Schreiben vom 13. November 2009], IV C 3 – S 2222/07/10009.

References (transliteration):
Direktiva 2014/48/ES ot 24 marta 2014 g. izmenyayushchaya Direktivu Soveta 2003/48/ES o nalogooblozhenii dokhoda ot nakopleniya sberezheniy v forme vyplaty protsentov [angl. Council Directive 2014/48/EU of 24 March 2014 amending Directive 2003/48/EC on taxation of savings income in the form of interest payments] / Ofitsial'nyy zhurnal L 111, 15.04.2014 – s. 50–78.
Zakon "Ob implementatsii Direktivy Soveta ES 2003/48/ES o nalogooblozhenii dokhoda ot nakopleniya sberezheniy v forme vyplaty protsentov" ot 26 yanvarya 2004 goda [nemets. Verordnung zur Umsetzung der Richtlinie 2003/48/EG des Rates vom 03.06.2003 im Bereich der Besteuerung von Zinsertragen vom 26.01.2004] / Vestnik federal'nogo zakonodatel'stva FRG – chast' I №°5, 12.02.2004 – s. 128.
Otchet Evropeyskoy komissii Sovetu ES COM(2008) 552 v sootvetstvii so st. 18 Direktivy Soveta 2003/48/ES o nalogooblozhenii dokhoda ot nakopleniya sberezheniy v forme vyplaty protsentov [angl. Report from the Commission to the Council COM(2008) 552 in accordance with Article 18 of Council Directive 2003/48/EC on taxation of savings income in the form of interest payments] ot 15 sentyabrya 2008 g. / [Elektronnyy resurs]: http://ec.europa.eu – dostup svobodnyy.
Direktiva Soveta 2003/48/ES o nalogooblozhenii dokhoda ot nakopleniya sberezheniy v forme vyplaty protsentov [angl. Council Directive 2003/48/EC of 3 June 2003 on taxation of savings income in the form of interest payments] / Ofitsial'nyy zhurnal L 157/38, 26.06.2003.
Nalogovoe zakonodatel'stvo 2012: Zakon "Ob otsenke imushchestva, podlezhashchego oblozheniyu nalogom", Polozhenie o poryadke vzimaniya nalogov, Zakon "O sudoproizvodstve v finansovykh sudakh" [nemets. Steuergesetze 2012: Mit Bewertungsgesetz, Abgabenordnung und Finanzgerichtsordnung] / Regensburg: Val'khalla, 2012 – §22, s. 420.
Direktiva 2003/49/ES ob obshchey sisteme nalogooblozheniya protsentov i royalti, vyplata kotorykh osushchestvlena mezhdu zavisimymi kompaniyami raznykh gosudarstv-chlenov [angl. Council Directive 2003/49/EC on a common system of taxation applicable to interest and royalty payments made between associated companies of different Member States] / Ofitsial'nyy zhurnal L 157/53, 26.06.2003 – s. 49 – 54.
Zakon FRG "O preobrazovanii sistemy nalogooblozheniya" ot 28 oktyabrya 1994 g. [nemets. Umwandlungssteuergesetz (UmwStG)] / Vestnik federal'nogo zakonodatel'stva FRG – 2003 I – s. 738.
Zakon "O merakh po implementatsii polozheniy evropeyskogo prava i o vnesenii izmeneniy v nalogovoe zakonodatel'stvo" ot 7 dekabrya 2006 g. [nemets. Gesetz über steuerliche Begleitmaßnahmen zur Einführung der Europäischen Gesellschaft und zur Änderung weiterer steuerrechtlicher Vorschriften] / Vestnik federal'nogo zakonodatel'stva FRG – 2006 – s. 2782.
Zakon "O vnesenii izmeneniy v nalogooblozhenie" ot 25 fevralya 1992 g. [nemets. Steueränderungsgesetz vom 25. Februar 1992] / Vestnik federal'nogo zakonodatel'stva FRG – 1992 – s. 297.
Reglament Soveta (EC) № 1435/2003 ot 22 iyulya 2003 goda o statute Evropeyskogo kooperativnogo obshchestva [angl. Council Regulation (EC) No 1435/2003 of 22 July 2003 on the Statute for a European Cooperative Society] / Ofitsial'nyy zhurnal L 207, 18.8.2003 – s. 1–24.
Reglament Soveta (ES) № 2157/2001 ot 8 oktyabrya 2001 g. o statute Evropeyskoy kompanii [angl. Council Regulation (EC) No 2157/2001 of 8 October 2001 on the Statute for a European company] / Ofitsial'nyy zhurnal L 294.
Direktiva 2005/19/EC ot 17 fevralya 2005 g. izmenyayushchaya Direktivu 90/434/EES ot 23 iyulya 1990 goda ob obshchey sisteme nalogooblozheniya kompaniy raznykh gosudarstv-chlenov, osushchestvlyayushchikh transgranichnye operatsii po pogloshcheniyu, razdeleniyu, peredache aktivov i obmenu aktsiyami [angl. Council Directive 2005/19/EC of 17 February 2005 amending Directive 90/434/EEC 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States] / Ofitsial'nyy zhurnal L 58/19, 04.03.2005.
Direktiva Soveta 90/434/EES ot 23 iyulya 1990 goda ob obshchey sisteme nalogooblozheniya kompaniy raznykh gosudarstv-chlenov, osushchestvlyayushchikh transgranichnye operatsii po pogloshcheniyu, razdeleniyu, peredache aktivov i obmenu aktsiyami [angl. Council Directive 90/434/EEC of 23 July 1990 on the common system of taxation applicable to mergers, divisions, transfers of assets and exchanges of shares concerning companies of different Member States] / Ofitsial'nyy zhurnal L 225, 20/08/1990 – s. 1 – 5.
Press-reliz Evropeyskoy Komissii IP/07/1152 ot 23.07.2007 [Elektronnyy resurs]: http://europa.eu – dostup svobodnyy.
Zakon "Ob implementatsii resheniya Suda ES ot 20 oktyabrya 2011 g. v dele C-284/09" [nemets. Gesetz zur Umsetzung des EuGH-Urteils vom 20. Oktober 2011 in der Rechtssache C-284/09] / Vestnik federal'nogo zakonodatel'stva FRG – 29.03.2013 I– s. 561.
Zakon "O podokhodnom naloge" [nemets. Einkommensteuergesetz] / Vestnik federal'nogo zakonodatel'stva FRG – 2003 I – s. 179.
Zakon "O naloge s korporatsiy" [nemets. Das Körperschaftsteuergesetz] / Vestnik federal'nogo zakonodatel'stva FRG – 2002 I – s. 4144.
Direktiva Soveta ES 2003/123/ES ot 22 dekabrya 2003 g. izmenyayushchaya Direktivu 90/453/EES ob obshchey sisteme nalogooblozheniya primenyaemoy k materinskim i dochernim kompaniyam razlichnykh gosudarstv-chlenov [angl. Council Directive 2003/123/EC of 22 December 2003 amending Directive 90/435/EEC on the common system of taxation applicable in the case of parent companies and subsidiaries of different Member States] / Ofitsial'nyy zhurnal L 007, 13.01.2004 – s. 41 – 44.
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Pis'mo Federal'nogo ministerstva finansov FRG ot 13 noyabrya 2009 g. [nemets. BMF-Schreiben vom 13. November 2009], IV C 3 – S 2222/07/10009.

Review: The article is devoted to the analysis of modern systems of tax incentives for research and innovation in the four European countries – the United Kingdom, the Netherlands, Germany and France. According to international rankings, all of these countries have a comparable high level of innovation development, but differ greatly in the structure and principles of public sector support for science and innovation. The authors of the article have considered current changes in tax incentive policy that were introduced in connection with the adoption by the national governments of new strategic documents in the field of innovative development. To achieve the research objectives, the authors have applied general logical methods of scientific research, comparative legal and comparative historical analysis, systems approach and the structural and functional approach. It is concluded that the policy of European countries in promoting science and innovation is mixed: along with direct state support governments also use various methods of "soft compulsion" to innovation of the economic agents through the use of various tax instruments. Currently designing efficient tax regimes in the field of innovation promotion is at the stage of "trial and error", however, this activity objectively contributes to the emergence of self-developing innovation ecosystems at the national and general European levels. Analysis of current changes in the policy of tax incentives for scientific research and innovation in the most innovative of the developed countries of Europe is of particular interest to the Russian tax theory and practice as well as management of processes of economic modernization of the country.

Keywords: Netherlands, United Kingdom, tax policy, tax incentives, tax credit, stimulation of innovations, intellectual property, R&D, Germany, France

References:
Ushakova S. E. Rezhim «patentnogo yashchika» v stranakh ES i vozmozhnost' ego adaptatsii k rossiyskim usloviyam // Al'manakh «Nauka. Innovatsii. Obrazovanie». № 16. M.: Yazyki slavyanskoy kul'tury, 2014. S. 189-204.
Global Survey of R&D Tax Incentives / Deloitte. 2014, March. - 85 p. URL: http://www2.deloitte.com/content/dam/Deloitte/ru/Documents/tax/ru_tax_global_rd_survey_aug_2014.pdf (data obrashcheniya: 16.11.2015).
OECD Measuring Tax Incentives URL: http://www.oecd.org/sti/rd-tax-stats.htm (data obrashcheniya: 16.11.2015).
Cappelen Å., Raknerud A., Rybalka M. The effects of R&D tax credits on patenting and innovations // Research Policy. 2012. Vol. 41. Issue 2. P. 334-345.
Castellacci F., Mee Lie Ch. Do the effects of R&D tax credits vary across industries? A meta-regression analysis // Research Policy. 2015. Vol. 44. Issue 4. P. 819-832.
Lokshin P., Mohnen B. Do R&D tax incentives lead to higher wages for R&D workers? Evidence from the Netherlands // Research Policy, 2013. № 42 (3). P. 823-830.
Zeting L. The research tax credit in the policy mix for innovation: the French case // Journal of Innovation Economics & Management. 2013. Issue 2 (N°12). P. 199-223.
Ivanova N. I. Nalogovoe stimulirovanie innovatsionnykh protsessov. M.: IMEMO RAN, 2009. 160 s.
Beregovoy V. A. Innovatsii: nalogovyy aspekt (zarubezhnyy opyt) // Nalogi. 2007. №5. C. 38–39.
Vasyanina E. L. Fiskal'noe pravo v sisteme mer ekonomicheskogo regulirovaniya // Nalogi. 2015. № 1. S. 8-11.
Ryumina Yu. A. Zarubezhnyy opyt nalogovogo stimulirovaniya innovatsionnoy deyatel'nosti // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika. 2012. № 3. S. 80-85.
Gokhberg L. M., Kuznetsova T. E. Strategiya 2020: Novye kontury rossiyskoy innovatsionnoy politiki // Forsayt. 2011. № 4. T. 5. S.9-10.
Global Innovation Index 2014. URL: http://www.wipo.int/export/sites/www/econ_stat/en/economics/gii/pdf/2014/gii_2014_rankings.pdf#page=2 (data obrashcheniya: 16.11.2015).
Kwaliteit in verscheidenheid. Strategische Agenda Hoger Onderwijs, Onderzoek en Wetenschap. URL: http://www.rijksoverheid.nl/documenten-en-publicaties/rapporten/2011/07/01/kwaliteit-in-verscheidenheid.html (data obrashcheniya: 16.11.2015).
OECD Innovation statistics. URL: http://www.oecd.org/sti/rd-tax-stats.htm#design (data obrashcheniya: 16.11.2015).
Blinkova O. Nalogovoe stimulirovanie innovatsionnoy deyatel'nosti v mire. 2014. 19 fevralya // it.weekly.ru – URL: http://www.it-weekly.ru/market/state/58287.html (data obrashcheniya: 16.11.2015).
Lapina N. Yu. Novyy etap v formirovanii innovatsionnoy ekonomiki: opyt Frantsii // Mirovaya ekonomika i mezhdunarodnye otnosheniya. 2012. № 1. S. 61-71.
Sazhin A. A. Gosudarstvennaya politika usileniya vzaimosvyazi nauki i biznesa // Voprosy ekonomiki i prava. 2014. № 5. S. 43-48.
Seleznev P. S. Regional'naya innovatsionnaya politika Frantsii // Observer-Obozrevatel'. 2009. № 3. S.90-96.
Fedortsova R. P. Normirovanie raskhodov na NIOKR i nalogovye l'goty // Nalogi. 2014. № 4. S. 6-11.
Examens de l’OCDE des politiques d’innovation: France. Paris: OCDE, 2014. 294 p.
OECD Science, Technology and Industry Scoreboard 2013: Innovation for Growth, OECD Publishing, Paris. DOI: http://dx.doi.org/10.1787/sti_scoreboard-2013-en (data obrashcheniya: 16.11.2015).
Dedieu C. France: R&D Tax Incentives, 2014, 24 July. URL: http://www.twobirds.com/en/news/articles/2014/global/tax-july-2014/france-r-and-d-tax-incentives (data obrashcheniya: 16.11.2015).
France Europa 2020. A Strategic Agenda for Research, Technology Transfer and Innovation. URL: http://cache.media.enseignementsup-recherche.gouv.fr/file/France-Europe_2020/18/3/AgendaStategique02-07-2013-EnglishLight_262183.pdf (data obrashcheniya: 16.11.2015).
Stratégie nationale de l’enseignement supérieur. Rapport d’étape du Comité StraNES (9 juillet 2014). – 125 p. URL: http://cache.media.enseignementsup-recherche.gouv.fr/file/STRANES/05/3/Rapport_etape_StraNES_8_juillet_-_17h04_339053.pdf (data obrashcheniya: 16.11.2015).
La Nouvelle France industrielle. 7 Juillet 2014. URL: http://www.economie.gouv.fr/nouvelle-france-industrielle (data obrashcheniya: 16.11.2015).
OECD Reviews of Innovation Policy: France 2014. Paris: OECD Publishing, 2014.
Yarmoff J.-J. France. Land of Innovation. URL: http://ec.europa.eu/research/iscp/pdf/boston-2014/FR-Jean-Jacques%20Yarmoff.pdf (data obrashcheniya: 16.11.2015).
Le crédit d’impôt recherche. URL: http://www.france.fr/entreprendre-et-reussir-en-france/le-credit-dimpot-recherche.html; http://www.enseignementsup-recherche.gouv.fr/pid24835/credit-impot-recherche.html (data obrashcheniya: 16.11.2015).
OECD Frascati Manual 2002: Proposed Standard Practice for Surveys on Research and Experimental Development. The Measurement of Scientific and Technological Activities. Paris: OECD Publishing, 2002. 256 p.
Chernoutsan E. M. Polyusa konkurentosposobnosti kak instrument realizatsii innovatsionnoy politiki Frantsii v usloviyakh globalizatsii // Global'naya transformatsiya innovatsionnykh sistem / Otv. red. – N.I. Ivanova. – M.: IMEMO RAN, 2010. S. 42-59.
Lapina N. Yu. Novyy etap v formirovanii innovatsionnoy ekonomiki: opyt Frantsii // Mirovaya ekonomika i mezhdunarodnye otnosheniya. 2012. № 1. S. 61-71.
Lesniak I. La France, 11ème pays européen pour l'innovation: :idée fausse? // Les Echos. 2014, 8 Sept. URL: http://www.lesechos.fr/enjeux/les-plus-denjeux/bonus/0203722763755-la-france-11eme-pays-europeen-pour-linnovation-idee-fausse-1040283.php?q6STmFZKSb8EcMs3.99# (data obrashcheniya: 16.11.2015).
Klimova N.P. Modeli finansirovaniya innovatsiy i vozmozhnosti ikh primeneniya v Respublike Belarus' // Trendy i upravlenie. - 2015. - 3. - C. 294 - 300. DOI: 10.7256/2307-9118.2015.3.16436.
Stepanenko V.S. Retsenziya na knigu: Modernizatsiya zakonodatel'stva Evropeyskogo soyuza ob okhrane klimata i energosberezhenii: Sbornik nauchnykh trudov / Otv. red. O.L. Dubovik, E.V. Alferova. M.: INION RAN, IGP RAN, 2014. – 265 s. // Mezhdunarodnoe pravo i mezhdunarodnye organizatsii / International Law and International Organizations. - 2014. - 3. - C. 487 - 492. DOI: 10.7256/2226-6305.2014.3.12333.
Idrisova L.R. Novyy vzglyad na ponyatie offshorov // Finansy i upravlenie. - 2015. - 4. - C. 1 - 17. DOI: 10.7256/2409-7802.2015.4.15726. URL: http://www.e-notabene.ru/flc/article_15726.html

References (transliteration):
Ushakova S. E. Rezhim «patentnogo yashchika» v stranakh ES i vozmozhnost' ego adaptatsii k rossiyskim usloviyam // Al'manakh «Nauka. Innovatsii. Obrazovanie». № 16. M.: Yazyki slavyanskoy kul'tury, 2014. S. 189-204.
Global Survey of R&D Tax Incentives / Deloitte. 2014, March. - 85 p. URL: http://www2.deloitte.com/content/dam/Deloitte/ru/Documents/tax/ru_tax_global_rd_survey_aug_2014.pdf (data obrashcheniya: 16.11.2015).
OECD Measuring Tax Incentives URL: http://www.oecd.org/sti/rd-tax-stats.htm (data obrashcheniya: 16.11.2015).
Cappelen Å., Raknerud A., Rybalka M. The effects of R&D tax credits on patenting and innovations // Research Policy. 2012. Vol. 41. Issue 2. P. 334-345.
Castellacci F., Mee Lie Ch. Do the effects of R&D tax credits vary across industries? A meta-regression analysis // Research Policy. 2015. Vol. 44. Issue 4. P. 819-832.
Lokshin P., Mohnen B. Do R&D tax incentives lead to higher wages for R&D workers? Evidence from the Netherlands // Research Policy, 2013. № 42 (3). P. 823-830.
Zeting L. The research tax credit in the policy mix for innovation: the French case // Journal of Innovation Economics & Management. 2013. Issue 2 (N°12). P. 199-223.
Ivanova N. I. Nalogovoe stimulirovanie innovatsionnykh protsessov. M.: IMEMO RAN, 2009. 160 s.
Beregovoy V. A. Innovatsii: nalogovyy aspekt (zarubezhnyy opyt) // Nalogi. 2007. №5. C. 38–39.
Vasyanina E. L. Fiskal'noe pravo v sisteme mer ekonomicheskogo regulirovaniya // Nalogi. 2015. № 1. S. 8-11.
Ryumina Yu. A. Zarubezhnyy opyt nalogovogo stimulirovaniya innovatsionnoy deyatel'nosti // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika. 2012. № 3. S. 80-85.
Gokhberg L. M., Kuznetsova T. E. Strategiya 2020: Novye kontury rossiyskoy innovatsionnoy politiki // Forsayt. 2011. № 4. T. 5. S.9-10.
Global Innovation Index 2014. URL: http://www.wipo.int/export/sites/www/econ_stat/en/economics/gii/pdf/2014/gii_2014_rankings.pdf#page=2 (data obrashcheniya: 16.11.2015).
Kwaliteit in verscheidenheid. Strategische Agenda Hoger Onderwijs, Onderzoek en Wetenschap. URL: http://www.rijksoverheid.nl/documenten-en-publicaties/rapporten/2011/07/01/kwaliteit-in-verscheidenheid.html (data obrashcheniya: 16.11.2015).
OECD Innovation statistics. URL: http://www.oecd.org/sti/rd-tax-stats.htm#design (data obrashcheniya: 16.11.2015).
Blinkova O. Nalogovoe stimulirovanie innovatsionnoy deyatel'nosti v mire. 2014. 19 fevralya // it.weekly.ru – URL: http://www.it-weekly.ru/market/state/58287.html (data obrashcheniya: 16.11.2015).
Lapina N. Yu. Novyy etap v formirovanii innovatsionnoy ekonomiki: opyt Frantsii // Mirovaya ekonomika i mezhdunarodnye otnosheniya. 2012. № 1. S. 61-71.
Sazhin A. A. Gosudarstvennaya politika usileniya vzaimosvyazi nauki i biznesa // Voprosy ekonomiki i prava. 2014. № 5. S. 43-48.
Seleznev P. S. Regional'naya innovatsionnaya politika Frantsii // Observer-Obozrevatel'. 2009. № 3. S.90-96.
Fedortsova R. P. Normirovanie raskhodov na NIOKR i nalogovye l'goty // Nalogi. 2014. № 4. S. 6-11.
Examens de l’OCDE des politiques d’innovation: France. Paris: OCDE, 2014. 294 p.
OECD Science, Technology and Industry Scoreboard 2013: Innovation for Growth, OECD Publishing, Paris. DOI: http://dx.doi.org/10.1787/sti_scoreboard-2013-en (data obrashcheniya: 16.11.2015).
Dedieu C. France: R&D Tax Incentives, 2014, 24 July. URL: http://www.twobirds.com/en/news/articles/2014/global/tax-july-2014/france-r-and-d-tax-incentives (data obrashcheniya: 16.11.2015).
France Europa 2020. A Strategic Agenda for Research, Technology Transfer and Innovation. URL: http://cache.media.enseignementsup-recherche.gouv.fr/file/France-Europe_2020/18/3/AgendaStategique02-07-2013-EnglishLight_262183.pdf (data obrashcheniya: 16.11.2015).
Stratégie nationale de l’enseignement supérieur. Rapport d’étape du Comité StraNES (9 juillet 2014). – 125 p. URL: http://cache.media.enseignementsup-recherche.gouv.fr/file/STRANES/05/3/Rapport_etape_StraNES_8_juillet_-_17h04_339053.pdf (data obrashcheniya: 16.11.2015).
La Nouvelle France industrielle. 7 Juillet 2014. URL: http://www.economie.gouv.fr/nouvelle-france-industrielle (data obrashcheniya: 16.11.2015).
OECD Reviews of Innovation Policy: France 2014. Paris: OECD Publishing, 2014.
Yarmoff J.-J. France. Land of Innovation. URL: http://ec.europa.eu/research/iscp/pdf/boston-2014/FR-Jean-Jacques%20Yarmoff.pdf (data obrashcheniya: 16.11.2015).
Le crédit d’impôt recherche. URL: http://www.france.fr/entreprendre-et-reussir-en-france/le-credit-dimpot-recherche.html; http://www.enseignementsup-recherche.gouv.fr/pid24835/credit-impot-recherche.html (data obrashcheniya: 16.11.2015).
OECD Frascati Manual 2002: Proposed Standard Practice for Surveys on Research and Experimental Development. The Measurement of Scientific and Technological Activities. Paris: OECD Publishing, 2002. 256 p.
Chernoutsan E. M. Polyusa konkurentosposobnosti kak instrument realizatsii innovatsionnoy politiki Frantsii v usloviyakh globalizatsii // Global'naya transformatsiya innovatsionnykh sistem / Otv. red. – N.I. Ivanova. – M.: IMEMO RAN, 2010. S. 42-59.
Lapina N. Yu. Novyy etap v formirovanii innovatsionnoy ekonomiki: opyt Frantsii // Mirovaya ekonomika i mezhdunarodnye otnosheniya. 2012. № 1. S. 61-71.
Lesniak I. La France, 11ème pays européen pour l'innovation: :idée fausse? // Les Echos. 2014, 8 Sept. URL: http://www.lesechos.fr/enjeux/les-plus-denjeux/bonus/0203722763755-la-france-11eme-pays-europeen-pour-linnovation-idee-fausse-1040283.php?q6STmFZKSb8EcMs3.99# (data obrashcheniya: 16.11.2015).
Klimova N.P. Modeli finansirovaniya innovatsiy i vozmozhnosti ikh primeneniya v Respublike Belarus' // Trendy i upravlenie. - 2015. - 3. - C. 294 - 300. DOI: 10.7256/2307-9118.2015.3.16436.
Stepanenko V.S. Retsenziya na knigu: Modernizatsiya zakonodatel'stva Evropeyskogo soyuza ob okhrane klimata i energosberezhenii: Sbornik nauchnykh trudov / Otv. red. O.L. Dubovik, E.V. Alferova. M.: INION RAN, IGP RAN, 2014. – 265 s. // Mezhdunarodnoe pravo i mezhdunarodnye organizatsii / International Law and International Organizations. - 2014. - 3. - C. 487 - 492. DOI: 10.7256/2226-6305.2014.3.12333.
Idrisova L.R. Novyy vzglyad na ponyatie offshorov // Finansy i upravlenie. - 2015. - 4. - C. 1 - 17. DOI: 10.7256/2409-7802.2015.4.15726. URL: http://www.e-notabene.ru/flc/article_15726.html

Review: The object of the research is the relations arising in the process of imposing and collection of taxes. The subject under analysis is the process of taxation of so-called 'luxury goods' in various countries. In their article Pogodina and Borisova analyzes foreign experience in taxation of 'excess profits', expensive transport facilities and real assets. They also examine foreign experience in collecting 'luxury' tax and granting tax privileges. They describe the cases when 'luxury tax' is abolished and prove the usefulness of imposing luxury tax within the framework of transport tax and single tax for real assets in Russia. The methodological basis of the research involves the comparative legal method. The authors have also applied the methods of analysis and historical research. The novelty of the article is caused by the fact that the author provides a comprehensive analysis of the process of taxation of luxury goods (items) in different countries (Great Britain, Hungary, Spain, People's Republic of China, Norway and France). In conclusion the authors suggest that it would be useful to implement the mechanism of taxation of luxury items within the framework of transport tax and real estate tax. 

Keywords: real estate, tax unit, taxation system, excess profits, transport tax, tax, luxury, tax privilege, riches, mechanism of taxation

References:
Zherebtsova, A.A. Nalogooblozhenie ob'ektov roskoshi v Rossiyskoy Federatsii [Tekst] : dis. ... kand. ekon. nauk : 08.00.10 / Zherebtsova Anna Alekseevna.-M., 2013. – 179 s. Bibliogr.: s. 161-179.
Borisova, A.A. Mezhdunarodnaya praktika primeneniya nalogooblozheniya ob'ektov roskoshi [Tekst] / A.A. Borisova // Aktual'nye problemy mezhdunarodnogo prava: materialy mezhdunar. konf. prepodavateley i studentov, Vladimir, 4-5 dekabrya 2015 g. / Redkol.: I.D. Borisova, O.D. Tret'yakova, V.V. Bogatyrev — Vladimir : VIT-print, 2015. — S. 152-155.
Elektronnyy resurs // Rezhim dostupa: http://ekonomika.snauka.ru/2014/05/5225 (data obrashcheniya 18 noyabrya 2014 g.).
Sverdan, M. M. Nalog na bogatstvo — universal'naya forma nalogooblozheniya chastnoy sobstvennosti [Tekst] / M. M. Sverdan // Ekonomika, upravlenie, finansy: materialy III mezhdunar. nauch. konf., Perm', fevral' 2014 g./ Redkol.: M.N. Akhmetova, Yu.V. Ivanova, K.S. Laktionov. — Perm': Merkuriy, 2014. — S. 67-77.
Animitsa, P.E. Nalogooblozhenie nedvizhimosti: zarubezhnyy opyt i rossiyskie perspektivy [Tekst] / P.E. Animitsa // Mezhdunarodnyy bukhgalterskiy uchet. – 2012.-№ 47. S. 50-56.
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O Ob izbezhanii dvoynogo nalogooblozheniya i predotvrashchenii ukloneniya ot nalogov i narusheniya nalogovogo zakonodatel'stva v otnoshenii nalogov na dokhody i imushchestvo [Elektronnyy resurs]: federal'nyy zakon ot 8 fevralya 1998 g. № 18-FZ. Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus».
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Berezin, M.Yu.Razvitie sistemy nalogooblozheniya imushchestva = Development of Property Taxation [Tekst] : monografiya / M.Yu. Berezin. – M. : Infotropik Media, 2011. – 496s. – ISBN 978-5-9998-0047-3.
Nikolaev, I.A. Iz krizisa za schet bogatykh / I. Nikolaev, T.E. Marchenko // Obshchestvo i ekonomika. – 2013.-№11/12. –S. 198-199.
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A.Yu. Matskevich Osobennosti pravovogo regulirovaniya naloga
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References (transliteration):
Zherebtsova, A.A. Nalogooblozhenie ob'ektov roskoshi v Rossiyskoy Federatsii [Tekst] : dis. ... kand. ekon. nauk : 08.00.10 / Zherebtsova Anna Alekseevna.-M., 2013. – 179 s. Bibliogr.: s. 161-179.
Borisova, A.A. Mezhdunarodnaya praktika primeneniya nalogooblozheniya ob'ektov roskoshi [Tekst] / A.A. Borisova // Aktual'nye problemy mezhdunarodnogo prava: materialy mezhdunar. konf. prepodavateley i studentov, Vladimir, 4-5 dekabrya 2015 g. / Redkol.: I.D. Borisova, O.D. Tret'yakova, V.V. Bogatyrev — Vladimir : VIT-print, 2015. — S. 152-155.
Elektronnyy resurs // Rezhim dostupa: http://ekonomika.snauka.ru/2014/05/5225 (data obrashcheniya 18 noyabrya 2014 g.).
Sverdan, M. M. Nalog na bogatstvo — universal'naya forma nalogooblozheniya chastnoy sobstvennosti [Tekst] / M. M. Sverdan // Ekonomika, upravlenie, finansy: materialy III mezhdunar. nauch. konf., Perm', fevral' 2014 g./ Redkol.: M.N. Akhmetova, Yu.V. Ivanova, K.S. Laktionov. — Perm': Merkuriy, 2014. — S. 67-77.
Animitsa, P.E. Nalogooblozhenie nedvizhimosti: zarubezhnyy opyt i rossiyskie perspektivy [Tekst] / P.E. Animitsa // Mezhdunarodnyy bukhgalterskiy uchet. – 2012.-№ 47. S. 50-56.
Elektronnyy resurs // Rezhim dostupa: http://www.rg.ru/2012/02/17/roskosh-site.html (data obrashcheniya 18 noyabrya 2014 g.).
O Ob izbezhanii dvoynogo nalogooblozheniya i predotvrashchenii ukloneniya ot nalogov i narusheniya nalogovogo zakonodatel'stva v otnoshenii nalogov na dokhody i imushchestvo [Elektronnyy resurs]: federal'nyy zakon ot 8 fevralya 1998 g. № 18-FZ. Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus».
Karpov, S.A. Usilenie nalogovogo davleniya na predprinimatel'stvo vo Frantsii [Tekst] / S.A. Karpov // Cloud of science/-2013.-№1. – S. 41-43.
Berezin, M.Yu.Razvitie sistemy nalogooblozheniya imushchestva = Development of Property Taxation [Tekst] : monografiya / M.Yu. Berezin. – M. : Infotropik Media, 2011. – 496s. – ISBN 978-5-9998-0047-3.
Nikolaev, I.A. Iz krizisa za schet bogatykh / I. Nikolaev, T.E. Marchenko // Obshchestvo i ekonomika. – 2013.-№11/12. –S. 198-199.
Nikolaeva, E.V. Sravnitel'nyy analiz naloga na roskosh' v zarubezhnykh stranakh. Otsenka perspektiv dlya Rossii. [Elektronnyy resurs] // Ekonomika i menedzhment innovatsionnykh tekhnologiy. Elektronnyy zhurnal. May. 2014. URL : http://ekonomika.snauka.ru/2014/05/5225.
P'yanova M.V., Sarkisyan A.G. Nalogooblozhenie predmetov roskoshi: realii i perspektivy // Nalogi i nalogooblozhenie. - 2014. - 5. - C. 516 - 523. DOI: 10.7256/1812-8688.2014.5.12127.
F.S. Aguzarova Nalog na roskosh':
sotsial'nyy aspekt // Nalogi i nalogooblozhenie. - 2013. - 2. - C. 96 - 99. DOI: 10.7256/1812-8688.2013.02.2.
Z. U. Bestaeva Nalog na imushchestvo fizicheskikh lits:
aktual'nye problemy i perspektivy razvitiya // Nalogi i nalogooblozhenie. - 2012. - 6. - C. 26 - 32.
A.A. Zherebtsova Kontseptsiya i mekhanizm nalogooblozheniya
ob'ektov roskoshi v Rossiyskoy Federatsii // Nalogi i nalogooblozhenie. - 2013. - 3. - C. 187 - 194. DOI: 10.7256/1812-8688.2013.03.3.
A.Yu. Matskevich Osobennosti pravovogo regulirovaniya naloga
na nedvizhimost' v stranakh gruppy BRIKS // Zhurnal zarubezhnogo zakonodatel'stva i sravnitel'nogo pravovedeniya / Journal of foreighn legislation and comparative law. - 2011. - 6. - C. 166 - 173.

Review: The subject of the present research is the economic relations arising in the process of fiscal expansion of R&D in the EU member states. The object of the research is the innovation activity performed by companies as well as measures of state policy of EU members aimed at encouraging innovation development. The author of the article analyzes the measures of tax policy oriented at creation, development and functioning of the innovation environment as well as associated tax incentives. The article is focused on the analysis of tax incentives for economic development under the conditions of the current economic recession. The research is based on the integral approach to studying the problems of R&D tax incentives in the EU states. This approach involves researches conducted in the sphere of taxation, elements of economical and financial analysis and international statistics. The main conclusion is that R&D tax incentives has a positive but insufficient influence on the growth of investments into research and development in the EU member states. The contribution made by the author to the topic is the analysis of the effectiveness of various tax incentives for the development of innovations in the EU states. 

Keywords: taxation for innovation, tax system, tax reforms, effectiveness of tax incentives, innovation economy, tax policy, R&D tax incentives, tax inventives, tax regime, innovation policy

References:
Pamela Palazzi. Taxation and Innovation. OECD Taxation Working Papers No.9 / OECD. – 2011. – November.-URL: http://www.oecd-ilibrary.org/taxation/taxation-and-innovation_5kg3h0sf1336-en (data obrashcheniya: 18.10.2015).
Elīna Gaillard, Bas Straathof. Will R&D tax incentives get Europe growing again? / The Centre for Economic Policy Research. 2015. 20 January. URL: http://www.voxeu.org/article/rd-tax-incentives-new-evidence-trends-and-effectiveness (data obrashcheniya: 18.10.2015).
A Study on R&D Tax Incentives. Final Report. Taxation Paper No.52 / European Commission. – 2014. – 28 November. URL:http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_52.pdf (data obrashcheniya: 18.10.2015).
The Bloomberg Innovation Index 2015 / Bloomberg. – 2015. – URL: http://www.bloomberg.com/graphics/2015-innovative-countries/ (data obrashcheniya: 18.10.2015).
Tax Reforms in EU Member States 2015 / European Commission. – 2015. – October 2015. URL: http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_58.pdf (data obrashcheniya: 18.10.2015).
Europe 2020. A strategy for smart, sustainable and inclusive growth / European Commission. URL: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2010:2020:FIN:EN:PDF (data obrashcheniya: 18.10.2015).

References (transliteration):
Pamela Palazzi. Taxation and Innovation. OECD Taxation Working Papers No.9 / OECD. – 2011. – November.-URL: http://www.oecd-ilibrary.org/taxation/taxation-and-innovation_5kg3h0sf1336-en (data obrashcheniya: 18.10.2015).
Elīna Gaillard, Bas Straathof. Will R&D tax incentives get Europe growing again? / The Centre for Economic Policy Research. 2015. 20 January. URL: http://www.voxeu.org/article/rd-tax-incentives-new-evidence-trends-and-effectiveness (data obrashcheniya: 18.10.2015).
A Study on R&D Tax Incentives. Final Report. Taxation Paper No.52 / European Commission. – 2014. – 28 November. URL:http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_52.pdf (data obrashcheniya: 18.10.2015).
The Bloomberg Innovation Index 2015 / Bloomberg. – 2015. – URL: http://www.bloomberg.com/graphics/2015-innovative-countries/ (data obrashcheniya: 18.10.2015).
Tax Reforms in EU Member States 2015 / European Commission. – 2015. – October 2015. URL: http://ec.europa.eu/taxation_customs/resources/documents/taxation/gen_info/economic_analysis/tax_papers/taxation_paper_58.pdf (data obrashcheniya: 18.10.2015).
Europe 2020. A strategy for smart, sustainable and inclusive growth / European Commission. URL: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=COM:2010:2020:FIN:EN:PDF (data obrashcheniya: 18.10.2015).

Review: The object of the study is the degree of influence of the EU Court of Justice decisions on the establishment and development of European tax law. The subject of the research is EU tax law and court cases brought to the European Court of Justice as well as the opinion of authoritative scholars in the field of tax law. In particular, the author considers the Avoir Fiscal, Royal Bank of Scotland v Greece, Daily Mail, Marleasing SA v La Comercial International de Alimentacion cases to understand the role played by the EU Court of Justice decisions in the establishment and development of European tax law. Particular attention is paid to the concept of "judicial activism."  The methodological basis for the research involves the methods of systems, logical and comparative legal analysis. The author, taking into account the opinions and criticism of authoritative international scholars on this subject, gives his opinion on the validity of claims and criticism on the theme of the Court of Justice empowerment and its judicial activism in the tax and financial spheres. The scientific and practical novelty of the research results is caused by the fact that the author analyzes the impact of the theoretical foundations of the Court of Justice case law on the establishment and development of European tax law and defines the concept of "judicial activism". According to the author, this is a rather understudied topic despite the fact that the sufficient amount of works over decisions of the European Court of Justice and tax law has been published, however, very few scientists study the impact of decisions taken by the Court of Justice on the development of EU tax law.

Keywords: European Union, Court of Justice, rule of law interpretation, EU law principles, tax law, financial law, court practice, freedom of establishment, supremacy of law, direct effect

References:
Dogovor o Evropeyskom soyuze 1992 goda (v redaktsii Lissabonskogo dogovora). Rezhim dostupa: eulaw.ru/treaties/teu
Osnovy prava Evropeyskogo Soyuza: Uchebnoe posobie / Pod red. Kashkina S.Yu. M. 1997
Delo 270/83 Commission v France [1986] ECR 0273
Delo 26/62 NV Algemene Transport-en Expeditie Onderneming van Gend & Loos v Netherlands Inland Revenue Administration [1963]
Delo 6/64 Flaminio Costa v. ENEL [1964] ECR 585
Delo 11/70 Internationale Handelsgesellschaft mbH v. Einfuhr – und Vorratsstelle für 
Getreide und Futtermittel [1970] ECR 1125.
Delo 106/77 Amministrazione delle Finaze dello Stato v. Simmenthal SpA [1978] 
ECR 629
Delo 14/83, Von Colson and Kamann [1984] E.C.R. 1891
Delo C-213/89 R v. Secretary of State for Transport, ex p. Factortame Ltd and others [1990] ECR I – 2433
Delo C-106/89 Marleasing SA v. La Comercial Internacionale de Alimentacion SA 
[1990] ECR I-4135
Delo 81/87 The Queen v H.M. Treasury and Commissioners of Inland Revenue, ex parte Daily Mail and General Trustsplc (“Daily Mail”) [1988] ECR 548
Delo C-311/97 Royal Bank of Scotland v Elliniko Dimosio (Greek State) [1999] 3 CMLR 973
Delo 438/05 International Transport Workers’ Federation and Finnish Seamen’s Union v Viking Line ABP and OÜ Viking Line Eesti [2007] I-10779
Delo C-346/06 Dirk Rüffert v Land Niedersachsen [2008] I-0198
Razdel 482 (1) (a) Income and Corporation Taxes Act 1970.
Tolstopyatenko, G. P. Pravo Evropeyskogo Soyuza, Rossiyskaya yustitsiya, 2003
G. P. Tolstopyatenko, «Tendentsii razvitiya nalogovogo prava ES» Mezhdunarodnaya nauchno-prakticheskaya konferentsiya «Finansovoe pravo v usloviyakh rynka v XXI veke» 2004 god.
Tolstopyatenko, G. P. Finansovoe pravo, M, 2003
Tolstopyatenko, G. P. Osnovy nalogovogo prava zarubezhnykh stran (glava 25). M. Prospekt, 2010
Tolstopyatenko, G. P. Osnovnye finansovo-pravovye instituty v zarubezhnykh stranakh (glavy 24, 26, 27). M. Prospekt, 2010
Tolstopyatenko, G. P. Nalogovoe pravo Evropeyskogo Soyuza (glava 26). M. Norma, 2011
A. Arnull, “Owning Up to Fallibility: Precedent and the Court of Justice” (1993) 30 CMLRev. 247
Brown, L.N., Kennedy, T.: “The Court of Justice of the European Communities”, Sweet & Maxwell, stp. 404.
M. Cappelletti, "Is the European Court of Justice 'Running Wild'?" (1987) 12 ELR 3
Fletcher, Maria, Extending "Indirect Effect" to the Third Pillar: The Significance of Pupino, E.L. Rev. 2005,30(6), stp. 874
J. Gibson and G. Caldeira, “Changes in the Legitimacy of the ECJ: A Post Maastricht Analysis” (1998) 28 (1) British Journal of Political Science 63 str. 63 – 64.
Gillingham, John, “European Integration, 1950-2003: Superstate Or New Market Economy?”, Cambridge University Press, New York, 2003, stp.131
Klamert M., “Judicial implementation of directives and anticipatory indirect effect: connecting the dots”, Common Market Law Review, 43. – 2006. – str. 1253
Pollack, Mark A, “The Engines of Integration: Delegation, Agency, and Agenda Setting in the EU”, Oxford University Press, New York, 2003 , stp.151
H. Schulz, “The Political Foundations of Decision Making by the European Court of Justice” (2005) 99 Am. Soc’y Int’l. L. Proc. 132
Shermers D., Hadjiemmanuil C., Moni G., Tomkins A. European Union Law. – Cambridge, 2007. – str. 384.
J.H.H. Weiler, “The Court of Justice on Trial” (1987) CML Rev. 555
Nekrasov A.I. Osnovy pravovogo regulirovaniya politiki
Evropeyskogo Soyuza v oblasti finansovykh uslug // Mezhdunarodnoe pravo i mezhdunarodnye organizatsii / International Law and International Organizations. - 2013. - 2. - C. 210 - 209. DOI: 10.7256/2226-6305.2013.2.6341.
E. B. Ganyushkina Formirovanie mezhdunarodnogo
ekonomicheskogo poryadka // Mezhdunarodnoe pravo i mezhdunarodnye organizatsii / International Law and International Organizations. - 2012. - 1. - C. 10 - 33.

References (transliteration):
Dogovor o Evropeyskom soyuze 1992 goda (v redaktsii Lissabonskogo dogovora). Rezhim dostupa: eulaw.ru/treaties/teu
Osnovy prava Evropeyskogo Soyuza: Uchebnoe posobie / Pod red. Kashkina S.Yu. M. 1997
Delo 270/83 Commission v France [1986] ECR 0273
Delo 26/62 NV Algemene Transport-en Expeditie Onderneming van Gend & Loos v Netherlands Inland Revenue Administration [1963]
Delo 6/64 Flaminio Costa v. ENEL [1964] ECR 585
Delo 11/70 Internationale Handelsgesellschaft mbH v. Einfuhr – und Vorratsstelle für 
Getreide und Futtermittel [1970] ECR 1125.
Delo 106/77 Amministrazione delle Finaze dello Stato v. Simmenthal SpA [1978] 
ECR 629
Delo 14/83, Von Colson and Kamann [1984] E.C.R. 1891
Delo C-213/89 R v. Secretary of State for Transport, ex p. Factortame Ltd and others [1990] ECR I – 2433
Delo C-106/89 Marleasing SA v. La Comercial Internacionale de Alimentacion SA 
[1990] ECR I-4135
Delo 81/87 The Queen v H.M. Treasury and Commissioners of Inland Revenue, ex parte Daily Mail and General Trustsplc (“Daily Mail”) [1988] ECR 548
Delo C-311/97 Royal Bank of Scotland v Elliniko Dimosio (Greek State) [1999] 3 CMLR 973
Delo 438/05 International Transport Workers’ Federation and Finnish Seamen’s Union v Viking Line ABP and OÜ Viking Line Eesti [2007] I-10779
Delo C-346/06 Dirk Rüffert v Land Niedersachsen [2008] I-0198
Razdel 482 (1) (a) Income and Corporation Taxes Act 1970.
Tolstopyatenko, G. P. Pravo Evropeyskogo Soyuza, Rossiyskaya yustitsiya, 2003
G. P. Tolstopyatenko, «Tendentsii razvitiya nalogovogo prava ES» Mezhdunarodnaya nauchno-prakticheskaya konferentsiya «Finansovoe pravo v usloviyakh rynka v XXI veke» 2004 god.
Tolstopyatenko, G. P. Finansovoe pravo, M, 2003
Tolstopyatenko, G. P. Osnovy nalogovogo prava zarubezhnykh stran (glava 25). M. Prospekt, 2010
Tolstopyatenko, G. P. Osnovnye finansovo-pravovye instituty v zarubezhnykh stranakh (glavy 24, 26, 27). M. Prospekt, 2010
Tolstopyatenko, G. P. Nalogovoe pravo Evropeyskogo Soyuza (glava 26). M. Norma, 2011
A. Arnull, “Owning Up to Fallibility: Precedent and the Court of Justice” (1993) 30 CMLRev. 247
Brown, L.N., Kennedy, T.: “The Court of Justice of the European Communities”, Sweet & Maxwell, stp. 404.
M. Cappelletti, "Is the European Court of Justice 'Running Wild'?" (1987) 12 ELR 3
Fletcher, Maria, Extending "Indirect Effect" to the Third Pillar: The Significance of Pupino, E.L. Rev. 2005,30(6), stp. 874
J. Gibson and G. Caldeira, “Changes in the Legitimacy of the ECJ: A Post Maastricht Analysis” (1998) 28 (1) British Journal of Political Science 63 str. 63 – 64.
Gillingham, John, “European Integration, 1950-2003: Superstate Or New Market Economy?”, Cambridge University Press, New York, 2003, stp.131
Klamert M., “Judicial implementation of directives and anticipatory indirect effect: connecting the dots”, Common Market Law Review, 43. – 2006. – str. 1253
Pollack, Mark A, “The Engines of Integration: Delegation, Agency, and Agenda Setting in the EU”, Oxford University Press, New York, 2003 , stp.151
H. Schulz, “The Political Foundations of Decision Making by the European Court of Justice” (2005) 99 Am. Soc’y Int’l. L. Proc. 132
Shermers D., Hadjiemmanuil C., Moni G., Tomkins A. European Union Law. – Cambridge, 2007. – str. 384.
J.H.H. Weiler, “The Court of Justice on Trial” (1987) CML Rev. 555
Nekrasov A.I. Osnovy pravovogo regulirovaniya politiki
Evropeyskogo Soyuza v oblasti finansovykh uslug // Mezhdunarodnoe pravo i mezhdunarodnye organizatsii / International Law and International Organizations. - 2013. - 2. - C. 210 - 209. DOI: 10.7256/2226-6305.2013.2.6341.
E. B. Ganyushkina Formirovanie mezhdunarodnogo
ekonomicheskogo poryadka // Mezhdunarodnoe pravo i mezhdunarodnye organizatsii / International Law and International Organizations. - 2012. - 1. - C. 10 - 33.

Review: The subject of the present research is the tax incentives for investment activity because it is a crucial task to increase investment and innovation activities as the main factor of the economic growth. In this research Palagina analyzes the mechanisms of investment tax incentives such as tax exemptions, deductions, rebates and prolongation of a tax payment due date in order to encourage investment behaviour of economic entities. Invstment tax credicts allow to accelerate the process of developing proprietary financial resources out of internal sources as well as to foster the growth of a corporate's net cash flow. Reinvestment of these assets guarantees a timely renewal of fixed assets. The researcher also analyzes the experience of foreign states, the Kyrgyz Republic, the Russian Federatrion and the Republic of Kazakhstan in implementation of tax benefits to encourage investment activity. The main conclusion of the research is that there is a need to improve the tax law of Kyrgyzstan and involve accelerating amortization factors and investment tax credits. According to the author, these benefits should be granted to industrial establishments that invest in innovative resource saving and energy efficient equipment considering that such investments start to play an important role in the economy of Kyrgystan. 

Keywords: tax benefits, tax credits, tax incentives, investments, tax credit, accelerated amortization, bonus depreciation, depreciation policy, amortization policy, fixed assets, fiscal policy, renewal of fixed assets

References:
Zakon Kyrgyzskoy Respubliki «O gosudarstvennoy podderzhke malogo predprinimatel'stva» ot 25 maya 2007 goda № 73
Postanovlenie Zhogorku Kenesha Kyrgyzskoy Respubliki «O Perechne osnovnykh proizvodstvennykh sredstv, na kotorye k normam amortizatsii, predusmotrennym Nalogovym kodeksom Kyrgyzskoy Respubliki, primenyaetsya koeffitsient normy uskorennoy amortizatsii "2"» ot 15 maya 2008 goda № 369-VI
Edronova V.N., Garakhina I.V. Kompleksnyy metod otsenki amortizatsionnykh otchisleniy i kontrol' za ikh tselevym ispol'zovaniem//Ekonomicheskiy Analiz: Teoriya i Praktika. 2008. №12(117). S. 8-12
Nalogovyy Kodeks Kyrgyzskoy Respubliki ot 17 oktyabrya 2008 goda № 230
M.V.Budyakova Problemy i perspektivy sovershenstvovaniya amortizatsionnoy politiki //Vestnik Taganrogskogo instituta upravleniya ekonomiki. 2010. №2 S. 39 – 45
Panskov, V. G. Sovershenstvovanie amortizatsionnoy politiki v kontekste modernizatsii rossiyskoy ekonomiki //Finansy. 2010. № 11. S. 27-31
Kodeks Respubliki Kazakhstan "O nalogakh i drugikh obyazatel'nykh platezhakh v byudzhet" ot 10 dekabrya 2008 goda N 99-IV ZPK
Krutik A.B., Grazhdankin V.A. Novaya investitsionnaya strategiya kak put' modernizatsii osnovnykh fondov// Izvestiya Altayskogo Gosudarstvennogo Universiteta. 2010. № 2-1(66). URL: http://izvestia.asu.ru/2010/2-1/econ/TheNewsOfASU-2010-2-1-econ-07.pdf (data obrashcheniya: 16.10.2014)
Gusev A.B. Vliyanie nalogovoy i amortizatsionnoy politiki na investitsionnuyu aktivnost'. URL: http://www.urban-planet.org/article_12.html (data obrashcheniya: 25.11.2014)
Nalogovyy kodeks Rossiyskoy Federatsii ot 31 iyulya 1998 goda N 146 FZ
Investitsii v Kyrgyzskoy Respublike 2008-2012. Godovaya publikatsiya NSK KR. – Bishkek, 2013
Promyshlennost' Kyrgyzskoy Respubliki 2008-2012. Godovaya publikatsiya NSK KR. – Bishkek, 2013

References (transliteration):
Zakon Kyrgyzskoy Respubliki «O gosudarstvennoy podderzhke malogo predprinimatel'stva» ot 25 maya 2007 goda № 73
Postanovlenie Zhogorku Kenesha Kyrgyzskoy Respubliki «O Perechne osnovnykh proizvodstvennykh sredstv, na kotorye k normam amortizatsii, predusmotrennym Nalogovym kodeksom Kyrgyzskoy Respubliki, primenyaetsya koeffitsient normy uskorennoy amortizatsii "2"» ot 15 maya 2008 goda № 369-VI
Edronova V.N., Garakhina I.V. Kompleksnyy metod otsenki amortizatsionnykh otchisleniy i kontrol' za ikh tselevym ispol'zovaniem//Ekonomicheskiy Analiz: Teoriya i Praktika. 2008. №12(117). S. 8-12
Nalogovyy Kodeks Kyrgyzskoy Respubliki ot 17 oktyabrya 2008 goda № 230
M.V.Budyakova Problemy i perspektivy sovershenstvovaniya amortizatsionnoy politiki //Vestnik Taganrogskogo instituta upravleniya ekonomiki. 2010. №2 S. 39 – 45
Panskov, V. G. Sovershenstvovanie amortizatsionnoy politiki v kontekste modernizatsii rossiyskoy ekonomiki //Finansy. 2010. № 11. S. 27-31
Kodeks Respubliki Kazakhstan "O nalogakh i drugikh obyazatel'nykh platezhakh v byudzhet" ot 10 dekabrya 2008 goda N 99-IV ZPK
Krutik A.B., Grazhdankin V.A. Novaya investitsionnaya strategiya kak put' modernizatsii osnovnykh fondov// Izvestiya Altayskogo Gosudarstvennogo Universiteta. 2010. № 2-1(66). URL: http://izvestia.asu.ru/2010/2-1/econ/TheNewsOfASU-2010-2-1-econ-07.pdf (data obrashcheniya: 16.10.2014)
Gusev A.B. Vliyanie nalogovoy i amortizatsionnoy politiki na investitsionnuyu aktivnost'. URL: http://www.urban-planet.org/article_12.html (data obrashcheniya: 25.11.2014)
Nalogovyy kodeks Rossiyskoy Federatsii ot 31 iyulya 1998 goda N 146 FZ
Investitsii v Kyrgyzskoy Respublike 2008-2012. Godovaya publikatsiya NSK KR. – Bishkek, 2013
Promyshlennost' Kyrgyzskoy Respubliki 2008-2012. Godovaya publikatsiya NSK KR. – Bishkek, 2013

Review: The author of the article analyzes the role of tax planning plays in the budgetary process of the countries which budget control acts influence the national taxation system in this way or another. Analysis of the mutual dependence of the tax law and the budget law in the countries of Anglo-Saxon legal system allows to understand better how the lawmaker may take into consideration the financial and economic situation in the country and introduce respective measures into the taxation and budget control acts while taxpayers may take into account the scheduled changes in the tax legislation. The methodological basis of the research involves general and specific scientific research methods (the method of comparative law and analytical, dialectic and other methods). In her article Aydaeva describes sources of the foreign tax law and studies the mechanisms of tax regulation at the macro level in the common law states. The importance of the present research is caused by the fact that the researcher studies the disclosure of financial information that can be used during budget preparation as well as how a taxpayer may use this information. The researcher also analyzes the principles of the fiscal policy in the common law states. 

Keywords: taxation, functions of taxes, sources of law, budget, taxes, common law states, budget law, comparative law, tax law, principles of law

References:
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Gurkin A.S. Regulyativnaya funktsiya naloga i regulyativnaya funktsiya nalogovogo prava: sootnoshenie ponyatiy // Nalogi i nalogooblozhenie. 2011. N 5.
Nitti F. Osnovnye nachala finansovoy nauki. M., 1904.
Karasev M.N. Nalogovaya politika i pravovoe regulirovanie nalogooblozheniya v Rossii. M.: YurPress, 2004.
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Pre-Budget Report statement to the House of Commons, delivered by the Rt Hon Alistair Darling MP, Chancellor of the Exchequer. URL: http://webarchive.nationalarchives.gov.uk/20130129110402/http://www.hm-treasury.gov.uk/prebud_pbr09_speech.htm (data obrashcheniya: 06.08.2015).
Public Finance Act 1989. URL: http://internationalbudget.org/wp-content/uploads/New-Zealand-PublicFinanceAct1989-English.pdf (data obrashcheniya: 06.08.2015).
The Code for Fiscal Stability, 1998. URL: http://webarchive.nationalarchives.gov.uk/+/http:/www.hm-treasury.gov.uk/d/fiscal_stability.pdf (data obrashcheniya-06.08.2015).
Krasyukov A.V. Osobennosti vozniknoveniya nalogovogo obyazatel'stva // Finansovoe pravo i upravlenie. - 2014. - 4. - C. 266 - 270. DOI: 10.7256/2310-0508.2014.4.14280.
Frumina S.V. Analiz normativnykh pravovykh dokumentov, reglamentiruyushchikh otkrytost' i prozrachnost' upravleniya obshchestvennymi finansami v Rossii i za rubezhom // Administrativnoe i munitsipal'noe pravo. - 2015. - 6. - C. 542 - 547. DOI: 10.7256/1999-2807.2015.6.15484.

References (transliteration):
Godme P. Finansovoe pravo. M., 1978.
Gurkin A.S. Regulyativnaya funktsiya naloga i regulyativnaya funktsiya nalogovogo prava: sootnoshenie ponyatiy // Nalogi i nalogooblozhenie. 2011. N 5.
Nitti F. Osnovnye nachala finansovoy nauki. M., 1904.
Karasev M.N. Nalogovaya politika i pravovoe regulirovanie nalogooblozheniya v Rossii. M.: YurPress, 2004.
Kovalev I.G. Ekonomika i sovremennoe gosudarstvenno-politicheskoe ustroystvo Velikobritanii. M., 2010.
Kucherov I.I. Teoriya nalogov i sborov. M., 2009.
Sukhanova I.V. Metodika opredeleniya nalogovoy nagruzki na pribyl' kommercheskogo banka // Nalogi i nalogooblozhenie. 2011. N 10.
Budget Speech 2015. URL: http://www.budget.gov.au/2015-16/content/speech/html/speech.htm(data obrashcheniya: 06.08.2015).
Budget paper 2015. URL: http://www.budget.gov.au/2015-16/content/bp1/html/index.htm (data obrashcheniya: 06.08.2015).
Budget 2009: Economic and Fiscal Strategy Report and Financial Statement and Budget Report. URL: http://webarchive.nationalarchives.gov.uk/20100407010852/http://www.hm-treasury.gov.uk/d/bud09_completereport_2520.pdf (data obrashcheniya: 06.08.2015).
Charter of Budget Honesty Act, 1998. URL: https://www.comlaw.gov.au/Details/C2014C00438/Download (data obrashcheniya: 06.08.2015).
Pre-Budget Report statement to the House of Commons, delivered by the Rt Hon Alistair Darling MP, Chancellor of the Exchequer. URL: http://webarchive.nationalarchives.gov.uk/20130129110402/http://www.hm-treasury.gov.uk/prebud_pbr09_speech.htm (data obrashcheniya: 06.08.2015).
Public Finance Act 1989. URL: http://internationalbudget.org/wp-content/uploads/New-Zealand-PublicFinanceAct1989-English.pdf (data obrashcheniya: 06.08.2015).
The Code for Fiscal Stability, 1998. URL: http://webarchive.nationalarchives.gov.uk/+/http:/www.hm-treasury.gov.uk/d/fiscal_stability.pdf (data obrashcheniya-06.08.2015).
Krasyukov A.V. Osobennosti vozniknoveniya nalogovogo obyazatel'stva // Finansovoe pravo i upravlenie. - 2014. - 4. - C. 266 - 270. DOI: 10.7256/2310-0508.2014.4.14280.
Frumina S.V. Analiz normativnykh pravovykh dokumentov, reglamentiruyushchikh otkrytost' i prozrachnost' upravleniya obshchestvennymi finansami v Rossii i za rubezhom // Administrativnoe i munitsipal'noe pravo. - 2015. - 6. - C. 542 - 547. DOI: 10.7256/1999-2807.2015.6.15484.

Review: The present article is devoted to the analysis of taxation federalism in one of the most decentralized world nations, the Swiss Confederation. Delegation of tax authorities to regional and local agencies is the basis of taxation federealism which is, however, alien to the Russian legal system. In this regard, it is especially interesting to analyze the key instruments and institutions that lie at the basis of taxation federalism in Switzerland. In particular, the researcher thoroughly studies the main four institutions, vertical separation of powers, horizontal cooperation between governments at the level of cantons and communes, financial equalization and direct democracy. The author of the article studies laws and regulations, monographs, information on official sites of competent authorities and other sources demonstrating the influence of the aforesaid instruments and institutions on the development of taxation federalism in Switzerland. The author concludes that all the described instruments and institutions contribute to the decentralization of government authority and concentration of major tax authorities at the sub-national level. At the same time, the author notes that adoption of such institutions and application of the experience of Switzerland should be combined with a comprehensive analysis of historical, geographical, political, social and economic factors.  

Keywords: taxation federalism, tax law of Switzerland, tax autonomy, decentralisation, vertical separation of powers, horizontal separation of powers, financial equalization, direct democracy, delegation of tax authorities, tax management system

References:
Statuten der Konferenz der kantonalen Finanzdirektorinnen und Finanzdirektoren vom 20. Mai 2010 (Stand am 5. Juni 2014) (FDK-Statuten). URL: http://www.fdk-cdf.ch/140605_statuten_def_d.pdf (data obrashcheniya: 30.11.2014).
Statuten der Schweizerischen Steuerkonferenz. URL: http://www.steuerkonferenz.ch/downloads/Statuten_der_Schweizerischen_Steuerkonferenz.pdf (data obrashcheniya: 30.11.2014).
DBG; SR 642.11, AS 1991 1184.
Kincaid J., Moreno L., Colino C. Diversity and Unity in Federal Countries. McGill-Queen's Press-MQUP, 2010. P. 337.
Beckman K. Wenn die Demokratie zusammenbricht: Warum uns das demokratische Prinzip in eine Sackgasse führt. FinanzBuch Verlag, 2012. S. 157.
Obinger H., Leibfried S., Castles F.G. Federalism and the Welfare State: New World and European Experiences. Cambridge University Press, 2005. P. 334.
Kincaid J., Moreno L., Colino C. Diversity and Unity in Federal Countries. P. 336-337.
Kanton Zürich. Rechtliche Grundlagen. Gesetzessammlung. Verfassung des Kantons Zürich. URL: http://www2.zhlex.zh.ch/appl/zhlex_r.nsf/0/55E2D9829F971293C1257B4F002B06C1/$file/101_27.2.05_80.pdf (data obrashcheniya: 30.11.2014).
Baron Adamovich I., Hosp G. Fiscal Federalism for Emerging Economies: Lessons from Switzerland? Seminar für Wirtschafts-und Sozialpolitik der Universität Freiburg/Schweiz, 2001. P. 2.
Datenbank über die Schweizer Kantone und Städte. Zusammenarbeit: Konkordate, NFA, Gemeinden. Konkordate nach Bereich: Öffentliche Finanzen, Steuern. Neustes Jahr – 2003. URL: http://www.badac.ch/db/db.php?abs=canton_x&code=Cs4.42f&annee=max&arg=&lang=De (data obrashcheniya: 30.11.2014).
Kanton Appenzell Innerrhoden. Gesetzessammlung Appenzell I. Rh. – Januar 2007. Konkordat zwischen den Kantonen der Schweizerischen Eidgenossenschaft über den Ausschluss von Steuerabkommen vom 10. Dezember 1948. URL: http://www.ai.ch/dl.php/de/4b66b2792d2a4/671.910.pdf (data obrashcheniya: 30.11.2014).
FiLaG; SR 613.2, AS 2005 1481.
FiLaV; SR 613.21, AS 2007 5887.
Eidgenössische Finanzverwaltung. Finanzpolitik, Grundlagen. Finanzausgleich. Informationsbroschüre Nationaler Finanzausgleich. URL: http://www.efv.admin.ch/d/downloads/finanzpolitik_grundlagen/finanzausgleich/revisionp_grundlagen/NFA-Broschuere.pdf (data obrashcheniya: 30.11.2014)
Schweizerischen Steuerkonferenz. URL: http://www.steuerkonferenz.ch/?Startseite (data obrashcheniya: 30.11.2014).
Cassese S. Die Entfaltung des Verwaltungsstaates in Europa, in: IPE III, Verwaltungsrecht in Europa: Grundlagen, § 41 Rn. 3ff. Hüthig Jehle Rehm, 2010. S. 336.
Konferenz der Kantonalen Finanzdirektorinnen und Finanzdirektoren. URL: http://www.fdk-cdf.ch/index.htm (data obrashcheniya: 30.11.2014).
Thuronyi V. Comparative Tax Law. Kluwer Law International, 2003. P. 75.
Federal and Regional States. Council of Europe, 1997. P. 35.
Fleiner T., Misic A., Töpperwien N. Swiss Constitutional Law. Kluwer Law International, 2005. P. 225.
Gligich-Zolotareva M.V. Pravovye osnovy federalizma. M: Yurist, 2006. S. 91.
Federalizm: rossiyskoe i mezhdunarodnoe izmereniya (opyt sravnitel'nogo analiza) / pod red. R. Khakimova. Kazan': Kazanskiy institut federalizma, 2004. S. 385-389.
Bird M.R. Intergovernmental Fiscal Relations in Fragmented Societies. Helbing et Lichtenhahn, 2001. P. 54-57.
Parker J. Comparative Federalism and Intergovernmental Agreements: Analyzing Australia, Canada, Germany, South Africa, Switzerland and the United States. Routledge, 2014. P. 137-139.
Federalizm: rossiyskoe i mezhdunarodnoe izmereniya … S. 385-389.
Dafflon B. Préréquation fédérale-cantonale en Suisse: Evolutions possibles et souhaitables. Université de Fribourg, 2001. P. 4.
Eidgenössische Finanzverwaltung. Finanzpolitik, Grundlagen. Finanzausgleich. Informationsbroschüre Nationaler Finanzausgleich. URL: http://www.efv.admin.ch/d/downloads/finanzpolitik_grundlagen/finanzausgleich/revisionp_grundlagen/NFA-Broschuere.pdf (data obrashcheniya: 30.11.2014).
Von Bogdandy. Prinzipien des föderalen Verhältnisses in der Europäischen Union ... S. 716.
Dafflon B. Accommodating Asymmetry through Pragmatism: an Overview of Swiss Fiscal Federalism, in: Bird R.M., Ebel R.D. Fiscal Fragmentation in Decentralized Countries: Subsidiarity, Solidarity and Asymmetry. Edward Elgar Publishing, 2007. P. 114.
OECD Territorialexamen: Schweiz 2011. OECD Publishing, 2011. S. 105.
Postanovlenie Konstitutsionnogo Suda Rossiyskoy Federatsii ot 21.03.1997 g. № 5-P. // Sobranie zakonodatel'stva RF. – 1997. – № 13. – St. 1602.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya): federal'nyy zakon RF ot 31.07.1998 № 146–FZ // Sobranie zakonodatel'stva RF. – 1998. – № 31. – St. 3824; Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya): federal'nyy zakon RF ot 05.08.2000 № 117–FZ // Sobranie zakonodatel'stva RF. – 2000. – № 32. – St. 3340.
Verfassungen der Schweiz. URL: http://www.verfassungen.de/ch/ (data obrashcheniya: 30.11.2014).
Verhandlungen des Deutschen Bundestages. Deutscher Bundestag, 1997. S. 413.
Von Bogdandy. Prinzipien des föderalen Verhältnisses in der Europäischen Union: ein Anwendungsdiskurs zum supranationalen Föderalismus, in: Härtel (Hrsg.), Handbuch Föderalismus-Föderalismus Als Demokratische Rechtsordnung und Rechtskultur in Deutschland, Europa und Der Welt, Bd IV, 2012, § 81 Rn. 1 ff. Springer-Verlag, 2012. S. 716.
Vatter A. Das politische System der Schweiz. UTB, 2013. S. 465.
Feld L.P., Kirchgässner G. Does Direct Democracy Reduce Public Debt? Evidence from Swiss Municipalities. Public Choice, 2001. P. 347-370.

References (transliteration):
Statuten der Konferenz der kantonalen Finanzdirektorinnen und Finanzdirektoren vom 20. Mai 2010 (Stand am 5. Juni 2014) (FDK-Statuten). URL: http://www.fdk-cdf.ch/140605_statuten_def_d.pdf (data obrashcheniya: 30.11.2014).
Statuten der Schweizerischen Steuerkonferenz. URL: http://www.steuerkonferenz.ch/downloads/Statuten_der_Schweizerischen_Steuerkonferenz.pdf (data obrashcheniya: 30.11.2014).
DBG; SR 642.11, AS 1991 1184.
Kincaid J., Moreno L., Colino C. Diversity and Unity in Federal Countries. McGill-Queen's Press-MQUP, 2010. P. 337.
Beckman K. Wenn die Demokratie zusammenbricht: Warum uns das demokratische Prinzip in eine Sackgasse führt. FinanzBuch Verlag, 2012. S. 157.
Obinger H., Leibfried S., Castles F.G. Federalism and the Welfare State: New World and European Experiences. Cambridge University Press, 2005. P. 334.
Kincaid J., Moreno L., Colino C. Diversity and Unity in Federal Countries. P. 336-337.
Kanton Zürich. Rechtliche Grundlagen. Gesetzessammlung. Verfassung des Kantons Zürich. URL: http://www2.zhlex.zh.ch/appl/zhlex_r.nsf/0/55E2D9829F971293C1257B4F002B06C1/$file/101_27.2.05_80.pdf (data obrashcheniya: 30.11.2014).
Baron Adamovich I., Hosp G. Fiscal Federalism for Emerging Economies: Lessons from Switzerland? Seminar für Wirtschafts-und Sozialpolitik der Universität Freiburg/Schweiz, 2001. P. 2.
Datenbank über die Schweizer Kantone und Städte. Zusammenarbeit: Konkordate, NFA, Gemeinden. Konkordate nach Bereich: Öffentliche Finanzen, Steuern. Neustes Jahr – 2003. URL: http://www.badac.ch/db/db.php?abs=canton_x&code=Cs4.42f&annee=max&arg=&lang=De (data obrashcheniya: 30.11.2014).
Kanton Appenzell Innerrhoden. Gesetzessammlung Appenzell I. Rh. – Januar 2007. Konkordat zwischen den Kantonen der Schweizerischen Eidgenossenschaft über den Ausschluss von Steuerabkommen vom 10. Dezember 1948. URL: http://www.ai.ch/dl.php/de/4b66b2792d2a4/671.910.pdf (data obrashcheniya: 30.11.2014).
FiLaG; SR 613.2, AS 2005 1481.
FiLaV; SR 613.21, AS 2007 5887.
Eidgenössische Finanzverwaltung. Finanzpolitik, Grundlagen. Finanzausgleich. Informationsbroschüre Nationaler Finanzausgleich. URL: http://www.efv.admin.ch/d/downloads/finanzpolitik_grundlagen/finanzausgleich/revisionp_grundlagen/NFA-Broschuere.pdf (data obrashcheniya: 30.11.2014)
Schweizerischen Steuerkonferenz. URL: http://www.steuerkonferenz.ch/?Startseite (data obrashcheniya: 30.11.2014).
Cassese S. Die Entfaltung des Verwaltungsstaates in Europa, in: IPE III, Verwaltungsrecht in Europa: Grundlagen, § 41 Rn. 3ff. Hüthig Jehle Rehm, 2010. S. 336.
Konferenz der Kantonalen Finanzdirektorinnen und Finanzdirektoren. URL: http://www.fdk-cdf.ch/index.htm (data obrashcheniya: 30.11.2014).
Thuronyi V. Comparative Tax Law. Kluwer Law International, 2003. P. 75.
Federal and Regional States. Council of Europe, 1997. P. 35.
Fleiner T., Misic A., Töpperwien N. Swiss Constitutional Law. Kluwer Law International, 2005. P. 225.
Gligich-Zolotareva M.V. Pravovye osnovy federalizma. M: Yurist, 2006. S. 91.
Federalizm: rossiyskoe i mezhdunarodnoe izmereniya (opyt sravnitel'nogo analiza) / pod red. R. Khakimova. Kazan': Kazanskiy institut federalizma, 2004. S. 385-389.
Bird M.R. Intergovernmental Fiscal Relations in Fragmented Societies. Helbing et Lichtenhahn, 2001. P. 54-57.
Parker J. Comparative Federalism and Intergovernmental Agreements: Analyzing Australia, Canada, Germany, South Africa, Switzerland and the United States. Routledge, 2014. P. 137-139.
Federalizm: rossiyskoe i mezhdunarodnoe izmereniya … S. 385-389.
Dafflon B. Préréquation fédérale-cantonale en Suisse: Evolutions possibles et souhaitables. Université de Fribourg, 2001. P. 4.
Eidgenössische Finanzverwaltung. Finanzpolitik, Grundlagen. Finanzausgleich. Informationsbroschüre Nationaler Finanzausgleich. URL: http://www.efv.admin.ch/d/downloads/finanzpolitik_grundlagen/finanzausgleich/revisionp_grundlagen/NFA-Broschuere.pdf (data obrashcheniya: 30.11.2014).
Von Bogdandy. Prinzipien des föderalen Verhältnisses in der Europäischen Union ... S. 716.
Dafflon B. Accommodating Asymmetry through Pragmatism: an Overview of Swiss Fiscal Federalism, in: Bird R.M., Ebel R.D. Fiscal Fragmentation in Decentralized Countries: Subsidiarity, Solidarity and Asymmetry. Edward Elgar Publishing, 2007. P. 114.
OECD Territorialexamen: Schweiz 2011. OECD Publishing, 2011. S. 105.
Postanovlenie Konstitutsionnogo Suda Rossiyskoy Federatsii ot 21.03.1997 g. № 5-P. // Sobranie zakonodatel'stva RF. – 1997. – № 13. – St. 1602.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya): federal'nyy zakon RF ot 31.07.1998 № 146–FZ // Sobranie zakonodatel'stva RF. – 1998. – № 31. – St. 3824; Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya): federal'nyy zakon RF ot 05.08.2000 № 117–FZ // Sobranie zakonodatel'stva RF. – 2000. – № 32. – St. 3340.
Verfassungen der Schweiz. URL: http://www.verfassungen.de/ch/ (data obrashcheniya: 30.11.2014).
Verhandlungen des Deutschen Bundestages. Deutscher Bundestag, 1997. S. 413.
Von Bogdandy. Prinzipien des föderalen Verhältnisses in der Europäischen Union: ein Anwendungsdiskurs zum supranationalen Föderalismus, in: Härtel (Hrsg.), Handbuch Föderalismus-Föderalismus Als Demokratische Rechtsordnung und Rechtskultur in Deutschland, Europa und Der Welt, Bd IV, 2012, § 81 Rn. 1 ff. Springer-Verlag, 2012. S. 716.
Vatter A. Das politische System der Schweiz. UTB, 2013. S. 465.
Feld L.P., Kirchgässner G. Does Direct Democracy Reduce Public Debt? Evidence from Swiss Municipalities. Public Choice, 2001. P. 347-370.

Review: The article views the development of the principles of tax legislation in the UK, the reasons for regular revision of the key elements of the tax system and the historic impact of these processes on the current tax system in the UK.   The author also focuses on relations between the UK and its colonies from the point of view of introduction and voting of taxes as well as on the current tax systems in former colonies.   The article also dwells on the historically established interconnection between the budget and the tax systems in the countries where the legislature is based on the Anglo­Saxon juridical traditions. The methodological framework of the article comprises of both general scientific and specific scientific methods (e.g., comparative juridical, historic, analytical, dialectic and other methods). The academic novelty of the article is connected with discussion of reasons of periodic revisions of the tax legislation in the UK.   Such an approach, which is effectively practiced in a number of foreign countries, still remains almost unnoticed in Russian science. In connection with this, the article is devoted to a complex revision of the reasons of existence of such a principle in a number of countries (the UK and its former colonies) and to the influence of these mechanisms on the country and taxpayers. The frequency of introducing amendments into the Russian Tax Code is evidence of the actuality of this issue. Thus, with a view to the current reforming of the tax system in Russia, an interest should be displayed to the regulation of taxation in other countries.

Keywords: sources of law, budget, taxes, Anglo­Saxon legislation traditions, budget laws, tax laws, taxation, functions of taxes, common system law, history of taxation

References:
Key N., Bucholz R. Sources and Debates in English History: 1485-1714.-John Wiley & Sons, 2009.
McKechnie W.S. Magna Carta: A Commentary on the Great Charter of King John with an Historical Introduction.-Glasgow, UK: James Maclehose and Sons, 1914.
Barnett H. Constitutional and Administrative Law.-Cavendish Publishing, 2002.
Shepenko R.A. Nalogovoe pravo: konstitutsionnye normy. – M.: Statut, 2006.
Khrestomatiya po istorii gosudarstva i prava zarubezhnykh stran. Pod red. Z.M. Chernilovskogo. M., 1984.
Trivus A.A. Nalogi kak orudie ekonomicheskoy politiki. – M.: Moskva, 1925.
Sokolov A.A. Teoriya nalogov. – M.: «YurInfoR», 2004.
Romanov K.A. Pravo i pravovaya sistema Velikobritanii. – M.: Delo, 2002.
Petrushevskiy D.M. Ocherki iz istorii Anglii. – M.: Gos. sots.-ekon. izd-vo, 1937.
Obzor' sovremennykh' konstitutsiy A. Lokhvitskago. Ch. II. 2-e izd. SPb.: izd. A.O. Vazunova, 1865.
Nalogi i nalogovoe pravo. Uchebnoe posobie/Pod red. A.V. Bryzgalina.-M.: "Analitika-Press", 1997.
Milyakov N.V. Nalogovoe pravo: Uchebnik. – M.: Infra-M., 2005.
Levina M.I. Parlamentskoe pravo Velikobritanii XVII – nachala XIX v. M.: Zertsalo, 2000.
Dmitrichev F. M. Velikaya khartiya vol'nostey: Dissertatsiya kandidata yuridicheskikh nauk. — M., 1948.
Dmitrievskiy N.P. Zakonodatel'stvo angliyskoy revolyutsii 1640-1660 godov. – M.: Izd-vo AN SSSR, 1946.
Daysi A.V. Osnovy gosudarstvennago prava Anglii. Vvedenie v' izuchenie angliskoy konstitutsii/Per. O.V. Poltoratskoy. 2-e izd.-M.: 1907.
Akulin D.Yu. Pravovye aspekty nalogovogo planirovaniya//Nalogovyy vestnik.-2004.-№ 10.
Thompson F. A Short History of Parliament, 1295-1642.-U of Minnesota Press, 1953.
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.

References (transliteration):
Key N., Bucholz R. Sources and Debates in English History: 1485-1714.-John Wiley & Sons, 2009.
McKechnie W.S. Magna Carta: A Commentary on the Great Charter of King John with an Historical Introduction.-Glasgow, UK: James Maclehose and Sons, 1914.
Barnett H. Constitutional and Administrative Law.-Cavendish Publishing, 2002.
Shepenko R.A. Nalogovoe pravo: konstitutsionnye normy. – M.: Statut, 2006.
Khrestomatiya po istorii gosudarstva i prava zarubezhnykh stran. Pod red. Z.M. Chernilovskogo. M., 1984.
Trivus A.A. Nalogi kak orudie ekonomicheskoy politiki. – M.: Moskva, 1925.
Sokolov A.A. Teoriya nalogov. – M.: «YurInfoR», 2004.
Romanov K.A. Pravo i pravovaya sistema Velikobritanii. – M.: Delo, 2002.
Petrushevskiy D.M. Ocherki iz istorii Anglii. – M.: Gos. sots.-ekon. izd-vo, 1937.
Obzor' sovremennykh' konstitutsiy A. Lokhvitskago. Ch. II. 2-e izd. SPb.: izd. A.O. Vazunova, 1865.
Nalogi i nalogovoe pravo. Uchebnoe posobie/Pod red. A.V. Bryzgalina.-M.: "Analitika-Press", 1997.
Milyakov N.V. Nalogovoe pravo: Uchebnik. – M.: Infra-M., 2005.
Levina M.I. Parlamentskoe pravo Velikobritanii XVII – nachala XIX v. M.: Zertsalo, 2000.
Dmitrichev F. M. Velikaya khartiya vol'nostey: Dissertatsiya kandidata yuridicheskikh nauk. — M., 1948.
Dmitrievskiy N.P. Zakonodatel'stvo angliyskoy revolyutsii 1640-1660 godov. – M.: Izd-vo AN SSSR, 1946.
Daysi A.V. Osnovy gosudarstvennago prava Anglii. Vvedenie v' izuchenie angliskoy konstitutsii/Per. O.V. Poltoratskoy. 2-e izd.-M.: 1907.
Akulin D.Yu. Pravovye aspekty nalogovogo planirovaniya//Nalogovyy vestnik.-2004.-№ 10.
Thompson F. A Short History of Parliament, 1295-1642.-U of Minnesota Press, 1953.
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.

Review: The research considers the following issues: theories, concepts of European tax law on direct and indirect taxation; norms of the national financial law and the European law governing direct and indirect taxation in the EU Member States; the practice of EU Court of Justice in disputes relating to the matters of taxation, tax harmonization and tax sovereignty. The work points to several important things which represent the starting point for European integration in the field of tax law, in particular: tax harmonization in direct and indirect taxes, prohibition of discrimination and restrictions of the conference, as well as the leading role of fundamental freedoms for European integration. The EU Court decisions which became paradigmatic in the European tax law are given as examples of judicial practice. The methodological basis consists of general scientific methods (dialectical materialistic, systemic, induction, deduction, analysis, synthesis), and legal research methods. At the heart of the study is a comparative legal method allowing to identify legal issues that exist in the European legislation as well as to find the best ways to solve them. The research also employs specific methods: legalistic, historical and legal. On the basis of the latest EU legislation and court practice in the EU, a comprehensive comparative legal study of tax harmonization in the field of direct and indirect taxes within the EU was carried out. The positive and negative integration is a tool used by the European Union to eliminate tax frontiers within the common market. Today’s achievements in harmonization of indirect taxes are obvious. The unification in the field of direct taxes has so far succeeded in a lesser degree, but thanks to such important directives as prohibition of discrimination of fundamental freedoms, the Court of Justice has created a number of important precedents that have become sources of the European tax law. The fact of the sovereignty of Member States significantly influences interpreting and enforcement matters in the field of direct taxes. It would be optimal to find a position within the Union in the middle between unlimited policy to reduce taxes and complete association of tax rates. It could start the harmonization of the tax base for taxation of enterprises.  

Keywords: European tax law, direct taxes, indirect taxes, tax harmonization, European Court of Justice, court practice, tax sovereignty, comparative law, European Union, Directive

References:
Dogovor o Evropeyskom Soyuze (Maastrikht, 7 fevralya 1992 g.) (v redaktsii Lissabonskogo dogovora 2007 g.) Konsolidirovannyy tekst // SPS «Garant».
Dogovor o funktsionirovanii Evropeyskogo Soyuza (Rim, 25 marta 1957 g.) (v redaktsii Lissabonskogo dogovora 2007 g.) Konsolidirovannyy tekst // SPS «Garant».
Direktiva N 2008/9/ES Soveta Evropeyskogo Soyuza «O detal'nykh pravilakh vozmeshcheniya naloga na dobavlennuyu stoimost', predusmotrennogo Direktivoy 2006/112/ES, nalogoplatel'shchikam, uchrezhdennym ne v gosudarstve-chlene ES, predostavlyayushchem vozmeshchenie, a v drugom gosudarstve-chlene ES» [rus., angl.] (Prinyata v g. Bryussele 12.02.2008) (s izm. i dop. ot 14.10.2010).
Tolstopyatenko G.P. Evropeyskoe nalogovoe pravo (problemy teorii i praktiki): Diss. … doktora yurid. nauk.-M.: Moskovskiy gosudarstvennyy institut mezhdunarodnykh otnosheniy (universitet) MID RF, 2001.-317 s.
Adamczyk, The Sources of EU Law Relevant for Direct Taxation, in Lang u. a. (Hrsg.), Introduction to European Tax Law: Direct Taxation, 2. Aufl. 2010.
Cordewener, Europäische Grundfreiheiten und nationales Steuerrecht, 2002, S. 950 ff.
Grabitz/Hilf/Nettesheim, Das Recht der Europäischen Union, 50. EL 2013, Art. 113 AEUV, Rn. 9 f.;
Hindelang, Steffen; Köhler, Hannes: Europarechtliche Determinanten nationalen Steuerrechts: in: WHI-Paper 06/2013: http://www.whi-berlin.eu/whi-papers-2013.html
Höfstätter/Hohenwarter-Mayr, The Merger Directive, in: Lang u. a. (Hrsg.), Introduction to European Tax Law: Direct Taxation, 2. Aufl. 2010, S. 149 f.;
Lampert, Perspektiven der Rechtsangleichung auf dem Gebiet der direkten Steuern in der Europäischen Union, EuZW 2013, 493, 495;
Lang u. a. (Hrsg.), Introduction to European Tax Law: Direct Taxation, 2. Aufl. 2010, S. 75.
Lehner (Hrsg.), Steuerrecht im Europäischen Binnenmarkt, 1996,
Oppermann/Classen/Nettesheim, Europarecht, 5. Aufl. 2011.
Terra/Wattel, European Tax Law, 3. Aufl. 2001, S. 22 f.;
Weber-Grellet, Europäisches Steuerrecht, 2005, S. 43.
EuGH v. 11.07.74, Rs. 8/74, Rn. 5 – Dassonville;
EuGH v. 03.12.74, Rs. 33/74, Rn. 10 ff. – van Binsbergen;
EuGH v. 28.01.86, 270/83, Rn. 24 – avoir fiscal,
EuGH v. 28.01.92, Rs. C-204/90, Rn. 28 – Bachmann;
EuGH v. 14.02.95, C-279/93, Rn. 32 – Schumacker.
EuGH v. 30.11.95, Rs C-55/94, Rn. 37 – Gebhard;
EuGH v. 15.12.95, Rs. C-415/93, Rn. 91 – Bosman;
EuGH v. 21.09.99, C-307/97, Rn. 51 – Saint-Gobain;
EuGH v. 04.06.2002, Rs. C-503/99, Rn. 20 – Goldene Aktien Belgien.
EuGH v. 07.09.04, Rs. C-319/02, Rn. 49 – Manninen.
EuGH v. 13.12.05, Rs. C-446/03, Rn. 36 – Marks & Spencer.
EuGH v. 12.12.06, Rs. C-374/04, Rn. 55-Test Claimants in Class IV of the ACT Group Litigation.
BVerfG, Urt. v. 30.06.2009, 2 BvE 2/08, 2 BvR 1010/08, 2 BvR 1022/08, 2 BvR 1259/08, 2 BvR 182/09, BVerfGE 123, 267, Rn. 249, 252.

References (transliteration):
Dogovor o Evropeyskom Soyuze (Maastrikht, 7 fevralya 1992 g.) (v redaktsii Lissabonskogo dogovora 2007 g.) Konsolidirovannyy tekst // SPS «Garant».
Dogovor o funktsionirovanii Evropeyskogo Soyuza (Rim, 25 marta 1957 g.) (v redaktsii Lissabonskogo dogovora 2007 g.) Konsolidirovannyy tekst // SPS «Garant».
Direktiva N 2008/9/ES Soveta Evropeyskogo Soyuza «O detal'nykh pravilakh vozmeshcheniya naloga na dobavlennuyu stoimost', predusmotrennogo Direktivoy 2006/112/ES, nalogoplatel'shchikam, uchrezhdennym ne v gosudarstve-chlene ES, predostavlyayushchem vozmeshchenie, a v drugom gosudarstve-chlene ES» [rus., angl.] (Prinyata v g. Bryussele 12.02.2008) (s izm. i dop. ot 14.10.2010).
Tolstopyatenko G.P. Evropeyskoe nalogovoe pravo (problemy teorii i praktiki): Diss. … doktora yurid. nauk.-M.: Moskovskiy gosudarstvennyy institut mezhdunarodnykh otnosheniy (universitet) MID RF, 2001.-317 s.
Adamczyk, The Sources of EU Law Relevant for Direct Taxation, in Lang u. a. (Hrsg.), Introduction to European Tax Law: Direct Taxation, 2. Aufl. 2010.
Cordewener, Europäische Grundfreiheiten und nationales Steuerrecht, 2002, S. 950 ff.
Grabitz/Hilf/Nettesheim, Das Recht der Europäischen Union, 50. EL 2013, Art. 113 AEUV, Rn. 9 f.;
Hindelang, Steffen; Köhler, Hannes: Europarechtliche Determinanten nationalen Steuerrechts: in: WHI-Paper 06/2013: http://www.whi-berlin.eu/whi-papers-2013.html
Höfstätter/Hohenwarter-Mayr, The Merger Directive, in: Lang u. a. (Hrsg.), Introduction to European Tax Law: Direct Taxation, 2. Aufl. 2010, S. 149 f.;
Lampert, Perspektiven der Rechtsangleichung auf dem Gebiet der direkten Steuern in der Europäischen Union, EuZW 2013, 493, 495;
Lang u. a. (Hrsg.), Introduction to European Tax Law: Direct Taxation, 2. Aufl. 2010, S. 75.
Lehner (Hrsg.), Steuerrecht im Europäischen Binnenmarkt, 1996,
Oppermann/Classen/Nettesheim, Europarecht, 5. Aufl. 2011.
Terra/Wattel, European Tax Law, 3. Aufl. 2001, S. 22 f.;
Weber-Grellet, Europäisches Steuerrecht, 2005, S. 43.
EuGH v. 11.07.74, Rs. 8/74, Rn. 5 – Dassonville;
EuGH v. 03.12.74, Rs. 33/74, Rn. 10 ff. – van Binsbergen;
EuGH v. 28.01.86, 270/83, Rn. 24 – avoir fiscal,
EuGH v. 28.01.92, Rs. C-204/90, Rn. 28 – Bachmann;
EuGH v. 14.02.95, C-279/93, Rn. 32 – Schumacker.
EuGH v. 30.11.95, Rs C-55/94, Rn. 37 – Gebhard;
EuGH v. 15.12.95, Rs. C-415/93, Rn. 91 – Bosman;
EuGH v. 21.09.99, C-307/97, Rn. 51 – Saint-Gobain;
EuGH v. 04.06.2002, Rs. C-503/99, Rn. 20 – Goldene Aktien Belgien.
EuGH v. 07.09.04, Rs. C-319/02, Rn. 49 – Manninen.
EuGH v. 13.12.05, Rs. C-446/03, Rn. 36 – Marks & Spencer.
EuGH v. 12.12.06, Rs. C-374/04, Rn. 55-Test Claimants in Class IV of the ACT Group Litigation.
BVerfG, Urt. v. 30.06.2009, 2 BvE 2/08, 2 BvR 1010/08, 2 BvR 1022/08, 2 BvR 1259/08, 2 BvR 182/09, BVerfGE 123, 267, Rn. 249, 252.

Review: The subject under review of the present research article is the legal regulation of the administrative foundation in the Netherlands. The purpose of the research article is to study different types of legal entities in the Netherlands, to consider questions related to the legal regulation of foundations in Holland, to describe the main principles of the administrative foundation’s performance, to study the process of issuance and redemption by the administrative foundation, to analyze the process of taxation of the administrative foundation and to study applicability of a Holland foundation in actual practice for the purpose of international tax planning. The author of the article also discusses the benefits of using the administrative foundation in practice. The main method used by the author when writing the present article was the comparative law method. The author has also used the methods of analysis, comparison and synthesis. The scientific novelty of the present research is in the analysis of provisions of the Dutch legislation regulating the performance of the administrative foundation. This instrument is becoming quite popular and therefore needs to be studied. Also worth nothing is that there are very few Russian researches on the matter. The results of the research allow to conclude that STAK is an ideal instrument for possessing and managing assets in case when a holder of assets needs to stay confidential. Apart from that, the administrative foundation can be also used for the following purposes: • simplification of joint-stock companies’ corporate management procedures; • protection against a hostile take-over; • posthumous transfer of assets; • retention of family business; • encouragement of employee rights; • usage of a spe cial purpose company in the process of securitization.

Keywords: foundation, Holland, taxation, legal entity, constitutional document (charter documents), Civil Code, trust, depositary receipt, right of vote, dividends.

Contact information: Leonova Olga Alexandrovna, 115054, Russia, Moscow, ul. Dubinskaya, d. 57, str. 1A, ofis 1204.

References:
Grekova I.Yu. Pravovoe regulirovanie rynka tsennykh bumag // NB: Finansovoe pravo i upravlenie. - 2013. - 3. - C. 53 - 62. DOI: 10.7256/2306-4234.2013.3.2880. URL: http://www.e-notabene.ru/flc/article_2880.html
Dr Hans J. Hoegen Dijkhof, The Dutch Foundation [sayt]. URL: http://www.intax-info.com/index.php?option=com_content&view=article&id=1896%3A2013-09-18-10-48 04&catid=4%3Aarticles&Itemid=33&lang=en (data obra-shcheniya: 27.05.2014).
Pervunin M. Kak ispol'zuyut gollandskiy fond STAK v nalogovom planirovanii // Prakticheskoe nalogovoe pla-nirovanie. 2013. №2., [sayt]. URL: http://e.nalogplan.ru/article.aspx?aid=304725 (data obra-shcheniya: 27.05.2014).
Zakon o korporativnom naloge 1969 goda (Wet op de vennootschapsbelasting 1969), [sayt]. URL: http://wetten.overheid.nl/BWBR0002672/geldigheidsdatum_24-05-2014 (data obrashcheniya: 27.05.2014).
Grazhdanskiy Kodeks Niderlandov, kniga 2 (Boek 2, Burgerlijk Wetboek, BW), [sayt]. URL: http://www.dutchcivillaw.com/civilcodebook022.htm (data obrashcheniya: 27.05.2014).
Zakon ob administrativnom fonde dlya gosudarstvennykh aktivov, [sayt]. URL: http://wetten.overheid.nl/BWBR0030033/geldigheidsdatum_09-04-2014 (data obrashcheniya: 27.05.2014).

References (transliteration):
Grekova I.Yu. Pravovoe regulirovanie rynka tsennykh bumag // NB: Finansovoe pravo i upravlenie. - 2013. - 3. - C. 53 - 62. DOI: 10.7256/2306-4234.2013.3.2880. URL: http://www.e-notabene.ru/flc/article_2880.html
Dr Hans J. Hoegen Dijkhof, The Dutch Foundation [sayt]. URL: http://www.intax-info.com/index.php?option=com_content&view=article&id=1896%3A2013-09-18-10-48 04&catid=4%3Aarticles&Itemid=33&lang=en (data obra-shcheniya: 27.05.2014).
Pervunin M. Kak ispol'zuyut gollandskiy fond STAK v nalogovom planirovanii // Prakticheskoe nalogovoe pla-nirovanie. 2013. №2., [sayt]. URL: http://e.nalogplan.ru/article.aspx?aid=304725 (data obra-shcheniya: 27.05.2014).
Zakon o korporativnom naloge 1969 goda (Wet op de vennootschapsbelasting 1969), [sayt]. URL: http://wetten.overheid.nl/BWBR0002672/geldigheidsdatum_24-05-2014 (data obrashcheniya: 27.05.2014).
Grazhdanskiy Kodeks Niderlandov, kniga 2 (Boek 2, Burgerlijk Wetboek, BW), [sayt]. URL: http://www.dutchcivillaw.com/civilcodebook022.htm (data obrashcheniya: 27.05.2014).
Zakon ob administrativnom fonde dlya gosudarstvennykh aktivov, [sayt]. URL: http://wetten.overheid.nl/BWBR0030033/geldigheidsdatum_09-04-2014 (data obrashcheniya: 27.05.2014).

Review: The subject matter of the research article is the mediation as a special method of pretrial resolution of tax disputes between taxpayers and tax authorities. The authors of the article provide a general description of tax mediation and define its main forms and procedures common in France. French experience in this sphere has a very important meaning for the Russian taxation system because current changes in the Russian system of arbitration proceedings dictate the need for creation of new institutions of pre-trial resolution and mediation can become one of such institutions. When working on this research article, the authors used the general scientific method of dialectic knowledge as well as logical methods (analysis, synthesis, deduction and induction), comparative law and linguistic methods and the method of ‘live cognition’. The scientific novelty of the article is conditioned by the fact that for the present time this research article is the first one in Russian science to study the procedures of tax mediation in France. The authors conclude that mediation as the way to resolve tax disputes is a good alternative to the present system of pre-trial appeal to Russian tax authorities. Mediation proves to be efficient. It would allow to avoid a waste of time and financial expenses which would be beneficial for both a taxpayer and the government.

Keywords: mediation, mediator, mediation process, status of a mediator, mediation agreement, taxpayer, tax authority, tax dispute, Mediator of the Republic, mediation in France.

Contact information: Chub Dmitry Valerievich, 129110, Russia, Moscow, ul. Gilyarovskogo 47/5.

References:
S.V. Bartashevich Nalogovoe obyazatel'stvo: ponyatie, mesto v sisteme nalogovo-pravovykh yavleniy i otgranichenie ot smezhnykh kategoriy nalogovogo prava // Nalogi i nalogooblozhenie.-2013.-2.-C. 121-127. DOI: 10.7256/1812-8688.2013.02.4.
Artem'eva Yu.A. Sravnitel'no-pravovoy opyt sudebnoy zashchity nalogoplatel'shchika v Rossii i zarubezhnykh stranakh // Zhurnal zarubezhnogo zakonodatel'stva i sravnitel'nogo pravovedeniya.-2013.-3.-C. 474-479.
T.A. Efremova, L.I. Efremova Modernizatsiya i informatizatsiya nalogovykh organov Rossii: problemy i perspektivy // Nalogi i nalogooblozhenie.-2012.-8.-C. 45-53.
E. V. Lituev Poryadok zashchity prav nalogoplatel'shchika v kantone Zheneva Shveytsarskoy Konfederatsii // Nalogi i nalogooblozhenie.-2011.-11.-C. 41-54.
Efremova T.A. Nalogovoe administrirovanie v Rossii: predposylki stanovleniya i osobennosti funktsionirovaniya // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 1-23. DOI: 10.7256/2306-4234.2013.2.622. URL: http://www.e-notabene.ru/flc/article_622.html
Karim Sid Ahmed. Droits fondamentaux du droit contribuable et procédures fiscales, étude comparative l'Harmattan, 2008. P. 28
Kinsburskaya V.A. Otvetstvennost' nalogoplatel'shchika za nepredstavlenie nalogovoy deklaratsii: spornye voprosy pravoprimenitel'noy praktiki // NB: Finansovoe pravo i upravlenie.-2013.-1.-C. 17-48. DOI: 10.7256/2306-4234.2013.1.558. URL: http://www.e-notabene.ru/flc/article_558.html
L. V. Romashchenko. Parafiskal'nye platezhi vo Frantsii: zakonodatel'stvo i doktrina. // Nalogi i nalogooblozhenie.-2012.-№ 4.-C. 53-66.
Sidorova I.M.. Solidarnyy nalog na sostoyanie vo Frantsii . // Nalogi i nalogooblozhenie.-2009.-№ 1

References (transliteration):
S.V. Bartashevich Nalogovoe obyazatel'stvo: ponyatie, mesto v sisteme nalogovo-pravovykh yavleniy i otgranichenie ot smezhnykh kategoriy nalogovogo prava // Nalogi i nalogooblozhenie.-2013.-2.-C. 121-127. DOI: 10.7256/1812-8688.2013.02.4.
Artem'eva Yu.A. Sravnitel'no-pravovoy opyt sudebnoy zashchity nalogoplatel'shchika v Rossii i zarubezhnykh stranakh // Zhurnal zarubezhnogo zakonodatel'stva i sravnitel'nogo pravovedeniya.-2013.-3.-C. 474-479.
T.A. Efremova, L.I. Efremova Modernizatsiya i informatizatsiya nalogovykh organov Rossii: problemy i perspektivy // Nalogi i nalogooblozhenie.-2012.-8.-C. 45-53.
E. V. Lituev Poryadok zashchity prav nalogoplatel'shchika v kantone Zheneva Shveytsarskoy Konfederatsii // Nalogi i nalogooblozhenie.-2011.-11.-C. 41-54.
Efremova T.A. Nalogovoe administrirovanie v Rossii: predposylki stanovleniya i osobennosti funktsionirovaniya // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 1-23. DOI: 10.7256/2306-4234.2013.2.622. URL: http://www.e-notabene.ru/flc/article_622.html
Karim Sid Ahmed. Droits fondamentaux du droit contribuable et procédures fiscales, étude comparative l'Harmattan, 2008. P. 28
Kinsburskaya V.A. Otvetstvennost' nalogoplatel'shchika za nepredstavlenie nalogovoy deklaratsii: spornye voprosy pravoprimenitel'noy praktiki // NB: Finansovoe pravo i upravlenie.-2013.-1.-C. 17-48. DOI: 10.7256/2306-4234.2013.1.558. URL: http://www.e-notabene.ru/flc/article_558.html
L. V. Romashchenko. Parafiskal'nye platezhi vo Frantsii: zakonodatel'stvo i doktrina. // Nalogi i nalogooblozhenie.-2012.-№ 4.-C. 53-66.
Sidorova I.M.. Solidarnyy nalog na sostoyanie vo Frantsii . // Nalogi i nalogooblozhenie.-2009.-№ 1

Review: The author of the present research views the problems of improvement of taxation system, describes relations between the main elements of tax administration and analyzes the main stages of development of tax administration in Azerbaijan as well as the actual status of tax administration there. At the present stage tax authorities perform taxation by using operational process charts. At this point the main goal should be the improvement of these operational processes, technological environment and efficiency of tax administration.

Keywords: taxes and taxation, taxation system, tax administration, one-stop shop, deposit account, tax control, e-services, proforma invoice, e-audit, tax authorities.

References:
1. Nalogovyy Kodeks Azerbaydzhanskoy Respubliki. Baku: 2010
2. Zakon Azerbaydzhanskoy Respubliki "Ob elektronnoy podpisi i elektronnom dokumente". Baku, 4 marta 2004 g.
3. Ukaz Prezidenta Azerbaydzhanskoy Respubliki ob utverzhdenii Gosudarstvennoy Programmy na 2005-2008 gg. po razvitiyu svyazi i informatsionnykh tekhnologiy Azerbaydzhanskoy Respubliki (Elektronnyy Azerbaydzhan). Baku, 21 oktyabrya 2005 g.
4. Rasporyazheniya Prezidenta Azerbaydzhana ot 12 sentyabrya 2005 g. ob utverzhdenii "Gosudarstvennoy programmy sovershenstvovaniya nalogovogo administrirovaniya v Azerbaydzhanskoy Respublike na 2005-2007 gg.".
5. Rasporyazhenie Prezidenta Azerbaydzhanskoy Respubliki "O merakh po obespecheniyu organizatsii deyatel'nosti sub'ektov predprinimatel'skoy deyatel'nosti po printsipu "Odnogo okna". Baku, 25 oktyabrya 2007 g.
6. Postanovlenie Kabineta Ministrov Azerbaydzhanskoy Respubliki «Ob utverzhdenii Poryadka otpravleniya nalogovoy otchetnosti v forme elektronnogo dokumenta». Baku, 27 iyulya 2007 g.
7. Postanovlenie Kabineta Ministrov Azerbaydzhanskoy Respubliki «Ob utverzhdenii Pravil uplaty NDS pri oplate stoimosti tovarov (rabot i uslug), priobretennykh po elektronnomu nalogovomu schetu-fakture, vydannomu nalogoplatel'shchiku, vedeniya ucheta na depozitnom schetu NDS, dvizheniya NDS, vozmeshcheniya NDS s operatsiy, sovershaemykh po etomu schetu, i ego perechisleniya v gosudarstvennyy byudzhet». Baku, 30 dekabrya 2007 g.
8. Postanovlenie Kabineta Ministrov Azerbaydzhanskoy Respubliki Ob utverzhdenii «Pravil primeneniya, ucheta i ispol'zovaniya elektronnykh nalogovykh schet-faktur». Baku, 28 sentyabrya, 2009 g.
9. "Strategicheskiy plan sovershenstvovaniya nalogovogo zakonodatel'stva i administrirovaniya na 2009-2012 gg.", prinyatyy Ministerstvom Nalogov Azerbaydzhanskoy Respubliki. Baku, 2009 g.
10. Mammadov E.F. Teoreticheskie osnovy i printsipy nalogovogo administrirovaniya (na azerb. yazyke). //Zhurnal «Audit», Vyp. 3-4, 2007, s.11-15.
11. www.taxes.gov.az

References (transliteration):
1. Nalogovyy Kodeks Azerbaydzhanskoy Respubliki. Baku: 2010
2. Zakon Azerbaydzhanskoy Respubliki "Ob elektronnoy podpisi i elektronnom dokumente". Baku, 4 marta 2004 g.
3. Ukaz Prezidenta Azerbaydzhanskoy Respubliki ob utverzhdenii Gosudarstvennoy Programmy na 2005-2008 gg. po razvitiyu svyazi i informatsionnykh tekhnologiy Azerbaydzhanskoy Respubliki (Elektronnyy Azerbaydzhan). Baku, 21 oktyabrya 2005 g.
4. Rasporyazheniya Prezidenta Azerbaydzhana ot 12 sentyabrya 2005 g. ob utverzhdenii "Gosudarstvennoy programmy sovershenstvovaniya nalogovogo administrirovaniya v Azerbaydzhanskoy Respublike na 2005-2007 gg.".
5. Rasporyazhenie Prezidenta Azerbaydzhanskoy Respubliki "O merakh po obespecheniyu organizatsii deyatel'nosti sub'ektov predprinimatel'skoy deyatel'nosti po printsipu "Odnogo okna". Baku, 25 oktyabrya 2007 g.
6. Postanovlenie Kabineta Ministrov Azerbaydzhanskoy Respubliki «Ob utverzhdenii Poryadka otpravleniya nalogovoy otchetnosti v forme elektronnogo dokumenta». Baku, 27 iyulya 2007 g.
7. Postanovlenie Kabineta Ministrov Azerbaydzhanskoy Respubliki «Ob utverzhdenii Pravil uplaty NDS pri oplate stoimosti tovarov (rabot i uslug), priobretennykh po elektronnomu nalogovomu schetu-fakture, vydannomu nalogoplatel'shchiku, vedeniya ucheta na depozitnom schetu NDS, dvizheniya NDS, vozmeshcheniya NDS s operatsiy, sovershaemykh po etomu schetu, i ego perechisleniya v gosudarstvennyy byudzhet». Baku, 30 dekabrya 2007 g.
8. Postanovlenie Kabineta Ministrov Azerbaydzhanskoy Respubliki Ob utverzhdenii «Pravil primeneniya, ucheta i ispol'zovaniya elektronnykh nalogovykh schet-faktur». Baku, 28 sentyabrya, 2009 g.
9. "Strategicheskiy plan sovershenstvovaniya nalogovogo zakonodatel'stva i administrirovaniya na 2009-2012 gg.", prinyatyy Ministerstvom Nalogov Azerbaydzhanskoy Respubliki. Baku, 2009 g.
10. Mammadov E.F. Teoreticheskie osnovy i printsipy nalogovogo administrirovaniya (na azerb. yazyke). //Zhurnal «Audit», Vyp. 3-4, 2007, s.11-15.
11. www.taxes.gov.az

Review: The present article is devoted to studying the systems of taxation of small business entities used in the foreign states. The authors of the article describe progressive elements of tax regulation and support of small business in industrial countries and analyze them in terms of their feasibility for the Russian Federation economy. Special attention is paid to particular taxation schemes as well as taxation methods of stimulating innovative activity in small business. Based on studying, analyzing and summarizing foreign experience in taxation of small entities, the authors of the article provide a number of scientific and practical recommendations on how to improve the system of tax regulation and support small entrepreneurship considering the conditions and peculiarities of Russian economy.

Keywords: taxes and taxation, economics, small business, prospects, privileges, rates, stimulation, development, innovation, support.

Contact information: Imanshapieva Mazika Musabekovna, 367000, Russia, Republic of Dagest an, Makhachkala, ul. Gadjieva 43-a.

References:
1. Akimov A.A. Analiz praktiki nalogooblozheniya malogo biznesa v Rossii. // Vse dlya bukhgaltera. 2007.- № 4- S.23-33.
2. Aleksandrov I.M. Nalogovye sistemy Rossii i zarubezhnykh stran. – M., 2007. 225s.
3. Borisov V. Nam nuzhen aktivnyy, konkurentosposobnyy malyy biznes // Chelovek i trud. – 2008. - №3.- S.45.-50.
4. Gribkova N.B. Opyt nalogovogo regulirovaniya v zarubezhnykh stranakh i vozmozhnosti ego ispol'zovaniya v Rossii. //Nalogovaya politika i praktika. 2005.- №7.- S.16-20.
5. Dannye ofitsial'nogo sayta Obshcherossiyskoy obshchestvennoy organizatsii «Opora Rossii» www. opora. ru.
6. Malyy biznes: uchebnoe posobie / kol. avtorov: pod red. V.Ya. Gorfinkelya. – M.: KNORUS, 2009. 336 s.
7. Mel'nik A.M. Malyy biznes i regional'noe razvitie v industrial'nykh stranakh.- M.; 2007. 342s.
8. Mikhaylov E. Sistema mestnogo nalogooblozheniya SShA. SShA: EPI; 2005. 120s.
9. Musaeva Kh.M. Nalogovye sistemy zarubezhnykh stran. Makhachkala: IPTs DGU; 2011. 242 s.
10. Structures of the Taxation Systems in the European Union, Data 1995 - 2005 / Theme Economy and Finance. - European Commission Edition, 2007. - 417 pp.
11. Explanatory Notes to the OECD Tax Database, 2005. www.oecd.org/dataoecd

References (transliteration):
1. Akimov A.A. Analiz praktiki nalogooblozheniya malogo biznesa v Rossii. // Vse dlya bukhgaltera. 2007.- № 4- S.23-33.
2. Aleksandrov I.M. Nalogovye sistemy Rossii i zarubezhnykh stran. – M., 2007. 225s.
3. Borisov V. Nam nuzhen aktivnyy, konkurentosposobnyy malyy biznes // Chelovek i trud. – 2008. - №3.- S.45.-50.
4. Gribkova N.B. Opyt nalogovogo regulirovaniya v zarubezhnykh stranakh i vozmozhnosti ego ispol'zovaniya v Rossii. //Nalogovaya politika i praktika. 2005.- №7.- S.16-20.
5. Dannye ofitsial'nogo sayta Obshcherossiyskoy obshchestvennoy organizatsii «Opora Rossii» www. opora. ru.
6. Malyy biznes: uchebnoe posobie / kol. avtorov: pod red. V.Ya. Gorfinkelya. – M.: KNORUS, 2009. 336 s.
7. Mel'nik A.M. Malyy biznes i regional'noe razvitie v industrial'nykh stranakh.- M.; 2007. 342s.
8. Mikhaylov E. Sistema mestnogo nalogooblozheniya SShA. SShA: EPI; 2005. 120s.
9. Musaeva Kh.M. Nalogovye sistemy zarubezhnykh stran. Makhachkala: IPTs DGU; 2011. 242 s.
10. Structures of the Taxation Systems in the European Union, Data 1995 - 2005 / Theme Economy and Finance. - European Commission Edition, 2007. - 417 pp.
11. Explanatory Notes to the OECD Tax Database, 2005. www.oecd.org/dataoecd

Review: The article describes the method for evaluation of creditworthiness of borrowers an development perspectives of the Abkhazian banking system. The author provides an interpretation for the term “creditworthiness of borrower”, and establishes the key requirements to borrowers and analysis of his creditworthiness. The author provides a quantitative and quality evaluation procedure regarding creditworthiness of a borrower and analysis of its stages. This evaluation may be applied to the banking system of Abkhazia.

Keywords: banking, creditworthiness of borrower, credit history, option, swap, bank, income and spending, credit risk, futures.

Contact information: Kutarba, Astamur Yurievich, Russia, 115998, Moskva, Stremyannyi per, d. 36

References:
1. Federal'nyy zakon «O kreditnykh istoriyakh», №218 ot 30 dekabrya 2004 g.
2. Zueva O.A. Upravlenie kreditnym riskom pri kreditovanii po kreditnoy linii : avtoreferat dis. ... k.e.n. SPb., 2007.
3. Glushchenko V.V. Analiz effektivnosti protsedur otsenki kreditosposobnosti zaemshchika banka. M., 2012
4. Prospalova V.S. Problemy otsenki kreditosposobnosti klientov kommercheskikh bankov. Vladivostok, 2008.
5. «Mezhdunarodnaya konvergentsiya izmereniya kapitala i standartov kapitala: novye podkhody» Bazel'skogo komiteta po bankovskomu nadzoru
6. Bankovskiy nadzor Evropeyskiy opyt i Rossiyskaya praktika, obuchenie personala banka Rossii, Etap 3

References (transliteration):
1. Federal'nyy zakon «O kreditnykh istoriyakh», №218 ot 30 dekabrya 2004 g.
2. Zueva O.A. Upravlenie kreditnym riskom pri kreditovanii po kreditnoy linii : avtoreferat dis. ... k.e.n. SPb., 2007.
3. Glushchenko V.V. Analiz effektivnosti protsedur otsenki kreditosposobnosti zaemshchika banka. M., 2012
4. Prospalova V.S. Problemy otsenki kreditosposobnosti klientov kommercheskikh bankov. Vladivostok, 2008.
5. «Mezhdunarodnaya konvergentsiya izmereniya kapitala i standartov kapitala: novye podkhody» Bazel'skogo komiteta po bankovskomu nadzoru
6. Bankovskiy nadzor Evropeyskiy opyt i Rossiyskaya praktika, obuchenie personala banka Rossii, Etap 3

Review: Under current conditions, budgetary police is the main mechanism of macroeconomic regulation. It plays a particularly important role in achieving targets of regional development. Under conditions of economic liberalization and budgetary decentralization of tax revenues are the main source of approaching these targets. The higher a region’s taxable capacity is, the more opportunities there are for a region to implement its development programs.

Keywords: taxes and taxation, taxable capacity, Uzbekistan, Central Asia, budgetary police, macroeconomics, global crisis, financial crisis, regional development, United Nations Development Program.

References:
1. S. Chepel' «Vozdeystvie global'nogo krizisa na Uzbekistan: mekhanizmy i mery po ogranicheniyu riskov». Zhurnal «Rynok den'gi kredit». №6, Tashkent 2009 g.
2. V. Roshchupkina «Sovershenstvovanie metodiki otsenki nalogovogo potentsiala region» (avtoreferat), Stavropol', 2007
3. Otsenka nalogovogo potentsiala sub'ektov Rossiyskoy Federatsii (stat'ya P. Kadochnikova i dr. po materialam proekta «Analiz nalogovogo potentsiala i raskhodnykh potrebnostey sub'ektov Rossiyskoy Federatsii»)

References (transliteration):
1. S. Chepel' «Vozdeystvie global'nogo krizisa na Uzbekistan: mekhanizmy i mery po ogranicheniyu riskov». Zhurnal «Rynok den'gi kredit». №6, Tashkent 2009 g.
2. V. Roshchupkina «Sovershenstvovanie metodiki otsenki nalogovogo potentsiala region» (avtoreferat), Stavropol', 2007
3. Otsenka nalogovogo potentsiala sub'ektov Rossiyskoy Federatsii (stat'ya P. Kadochnikova i dr. po materialam proekta «Analiz nalogovogo potentsiala i raskhodnykh potrebnostey sub'ektov Rossiyskoy Federatsii»)

Review: The article is devoted to the analysis of the term ‘residence’ according to German law ad compared to a similar concept in the Russian law taking into account provisions of international tax agreements. The article discusses criteria of residence based on Russian and German tax laws and provides their comparative analysis. Based on the study, the author of the article concludes that in Russia the most important criterion for defining a resident’s status is the number of days the resident has spent in the country while in Germany the most important criteria is the domicile and the place of permanent residence. However, these terms still lack a clear and precise definition. The definitions of the aforesaid terms are studied based on the judicial practice. Taxation of a tax resident is quite rough in Germany. Income tax includes one’s profit all over the world and gift tax and estate tax are imposed on gifted and inherited property. Profit gained from a foreign company controlled by a German resident is also subject to taxation. In this regard, a very important target of international tax planning should be a number of measures allowing a physical entity to avoid becoming a German resident and paying all associated taxes. The article describes particular methods of international tax planning allowing to avoid gaining a status of a tax resident in Germany.

Keywords: resident, physical entity, Russia, Germany, gift tax, profit tax, estate tax, international tax planning, international tax agreement, permanent residence.

Contact information: Leonova Olga Alexandrovna, Russia, 119454, Moscow, prospect Verdandskogo 76

References:
1. Zakon o podokhodnom naloge ot 16.10.1934 s posleduyushchimi izmeneniyami (Einkommensteuergesetz), dostupno na sayte http://www.gesetze-im-internet.de/estg/.
2. Nalogovyy Kodeks Federativnoy Respubliki Germaniya ot 16.03.1976 s posleduyushchimi izmeneniyami (Abgabenordnung), dostupno na sayte http://www.gesetze-im-internet.de/ao_1977/index.html.
3. Zakon o nalogooblozhenii mezhdunarodnykh operatsiy ot 08.09.1972 s posleduyushchimi izmeneniyami (Au?ensteuergesetz), dostupno na sayte http://www.gesetze-im-internet.de/astg/.
4. Zakon o naloge na nasledovanie i darenie ot 17.04.1974 s posleduyushchimi izmeneniyami (Erbschaftsteuer-und Schenkungsteuergesetz), dostupno na sayte http://www.gesetze-im-internet.de/erbstg_1974/.
5. Zakon ob otsenke imushchestva ot 16.10.1934 s posleduyushchimi izmeneniyami (Bewertungsgesetz), dostupno na sayte http://www.gesetze-im-internet.de/bewg/index.html.
6. Reshenie Federal'nogo finansovogo suda ot 28.06.2007 (BFH-Urteil vom 28.06.2007 (II R 21/05) BStBl. 2007 II S. 669).
7. Reshenie Federal'nogo finansovogo suda ot 05.11.2001 (BFH-Urteil vom 5. 11. 2001 (VI B 219/00).
8. Reshenie Federal'nogo finansovogo suda ot 27.08.2008 (BFH-Urteil vom 27.8.2008 (I R 81/07) BStBl. 2009 II S. 632).
9. Reshenie Federal'nogo finansovogo suda ot 28.01.2004 (BFH-Urteil vom 28.01.2004-IR 56/02).
10. Reshenie Federal'nogo finansovogo suda ot 06.03.1968 (BFH-Urteil vom 06.03.1968 (I 38/65) BStBl. 1968 II S. 439).
11. Reshenie Federal'nogo finansovogo suda ot 23.11.1988 (BFH-Urteil vom 23.11.1988 (II R 139/87) BStBl. 1989 II S. 182).
12. Reshenie finansovogo suda federativnoy zemli Baden-Vyurtemberg ot 01.03.1996 (FG Baden-Wurttemberg Urteil vom 01.03.1996, 9 K 276/93).
13. Reshenie Federal'nogo finansovogo suda ot 19.03.1997 (BFH-Urteil vom 19.03.1997 (I R 69/96) BStBl. 1997 II S. 447).
14. Soglashenie mezhdu RF i Federativnoy Respublikoy Germaniya ot 29.05.1996 «Ob izbezhanii dvoynogo nalogooblozheniya v otnoshenii nalogov na dokhody i imushchestvo» (red. ot 15.10.2007).

References (transliteration):
1. Zakon o podokhodnom naloge ot 16.10.1934 s posleduyushchimi izmeneniyami (Einkommensteuergesetz), dostupno na sayte http://www.gesetze-im-internet.de/estg/.
2. Nalogovyy Kodeks Federativnoy Respubliki Germaniya ot 16.03.1976 s posleduyushchimi izmeneniyami (Abgabenordnung), dostupno na sayte http://www.gesetze-im-internet.de/ao_1977/index.html.
3. Zakon o nalogooblozhenii mezhdunarodnykh operatsiy ot 08.09.1972 s posleduyushchimi izmeneniyami (Au?ensteuergesetz), dostupno na sayte http://www.gesetze-im-internet.de/astg/.
4. Zakon o naloge na nasledovanie i darenie ot 17.04.1974 s posleduyushchimi izmeneniyami (Erbschaftsteuer-und Schenkungsteuergesetz), dostupno na sayte http://www.gesetze-im-internet.de/erbstg_1974/.
5. Zakon ob otsenke imushchestva ot 16.10.1934 s posleduyushchimi izmeneniyami (Bewertungsgesetz), dostupno na sayte http://www.gesetze-im-internet.de/bewg/index.html.
6. Reshenie Federal'nogo finansovogo suda ot 28.06.2007 (BFH-Urteil vom 28.06.2007 (II R 21/05) BStBl. 2007 II S. 669).
7. Reshenie Federal'nogo finansovogo suda ot 05.11.2001 (BFH-Urteil vom 5. 11. 2001 (VI B 219/00).
8. Reshenie Federal'nogo finansovogo suda ot 27.08.2008 (BFH-Urteil vom 27.8.2008 (I R 81/07) BStBl. 2009 II S. 632).
9. Reshenie Federal'nogo finansovogo suda ot 28.01.2004 (BFH-Urteil vom 28.01.2004-IR 56/02).
10. Reshenie Federal'nogo finansovogo suda ot 06.03.1968 (BFH-Urteil vom 06.03.1968 (I 38/65) BStBl. 1968 II S. 439).
11. Reshenie Federal'nogo finansovogo suda ot 23.11.1988 (BFH-Urteil vom 23.11.1988 (II R 139/87) BStBl. 1989 II S. 182).
12. Reshenie finansovogo suda federativnoy zemli Baden-Vyurtemberg ot 01.03.1996 (FG Baden-Wurttemberg Urteil vom 01.03.1996, 9 K 276/93).
13. Reshenie Federal'nogo finansovogo suda ot 19.03.1997 (BFH-Urteil vom 19.03.1997 (I R 69/96) BStBl. 1997 II S. 447).
14. Soglashenie mezhdu RF i Federativnoy Respublikoy Germaniya ot 29.05.1996 «Ob izbezhanii dvoynogo nalogooblozheniya v otnoshenii nalogov na dokhody i imushchestvo» (red. ot 15.10.2007).

Review: A significant amount of work is being put into the reformation of Belarusian Tax Law to improve the methods of tax administration. This permits the national tax system to become an efficient tool for replenishment of the budget, and for stimulation of business activity and growth of economic potential of the country.

Keywords: Taxes and taxation, taxation, reform, Republic of Belarus, optimization, expenses, administration, deductions, rates, accounting

Contact information: Androshuk Viktor Vladimirovich, Russia, 101000, Moscow, Myasnitskaya St., 20

Review: Global financial crisis of 2008 aggravated the main problem of the Russian Federation, i.e. excessive dependence of Russia on oil and gas price on the global markets which poses risks to Russian economic security. At the present time, the most topical issue is the development of the integral tax policy in the sphere of foreign economic activity which would intensify the development of competitive trades in Special Economic Zone for the purpose of further diversification of Russian export, attraction of foreign investment and increase of the share of reinvested revenues received by foreign investors into Special Economic Zone. The purpose of the research is to study the system of taxation of Special Economic Zone in BRICS countries, to define the reasons of inefficiency of SEZ in Russia based on foreign experience, to develop measures increasing the share of reinvested revenues into SEZ and efficiency of scientific and technological cooperation. The object of the research is the present system of taxation in SEZ of BRICS countries. The subject of the research is the rebates and preferences provided by SEZ constituents in BRICS countries. The results of the study are as follows: The author summarized the experience of formation of SEZ in BRICS countries. Based on that experience, the author defines the main reasons of inefficiency of tax and customs preferences of SEZ in Russia as well as rebates which would encourage the development of productive, scientific and technological cooperation and increase the share of reinvested revenues of SEZ residents.

Keywords: taxes and taxation, Special Economic Zone (SEZ), BRICS, Free Economic Zone (FEZ), taxation, World Trade Organization (WTO), rebates, preferences, efficiency, residents.

Contact information: Ivanov Oleg Sergeevich, 117997, Russia, Moscow, Stremyanniy pereulok 36.

References:
1. Bazhenova Yu.V., "Osobennosti gosudarstvennogo regulirovaniya svobodnykh ekonomicheskikh zon v mire" // Ekonomicheskie nauki, 2009. c. 355-358.
2. Vasil'ev A.V., "Osobye ekonomicheskie zony: terminologicheskie aspek-ty", // Issledovano v Rossii, №13, 2010.
3. Vachnadze G.N., "SEZ - Manaus," Delovaya Braziliya, tom V. Ekonomika i svyazi s Rossiey v 2003-05gg.. c. 4-6.
4. Godovye otchety otkrytogo aktsionernogo obshchestva OEZ (za 2006-2011 gg.) http://www.russez.ru/disclosure_information/oao_oez/godovie_otcheti/.
5. Gorbunova Yu.N. Osobye ekonomicheskie zony: Mirovoy opyt i rossiyskaya praktika. Khabarovsk. 2005. 165 c.
6. Zhukov E.F., Kapaeva T.I., and Litvinenko L.T. Mezhdunarodnye ekonomi-cheskie otnosheniya 4-e izd., pererab. i dop. YuNITI-Dana, 2009. 416 c.
7. Kandalintsev V.G. Strany BRIKS v potokakh pryamykh inostrannykh inve-stitsiy http://www.blisvet.ru/society/articles/brics_fdi.php.
8. Materialy Mezhdunarodnoy konventsii ob uproshchenii garmonizatsii ta-mozhennykh protsedur ot 18 maya 1973 goda (v redaktsii Protokola ot 26 iyu-nya 1999 goda). Spetsial'noe prilozhenie D "Tamozhennye sklady i svobod-ny zony".
9. Nalogovyy kodeks RF ot 31.07.1998 N 146-FZ.
10. Nikolaeva A.B., Leus S.M., "Perspektivy razvitiya portovykh osobykh eko-nomicheskikh zon" // Vestnik MGTU, Tom. 13, №. 1, 2010. c. 108-114..
11. Ovchinnikova S.G. Zony svobodnogo predprinimatel'stva: [Ucheb. posobie dlya ekon. spetsial'nostey vuzov] 2-e izd., pererab. i dop. SPb.: S. Peterb. un-ta ekonomiki i finansov, 1996.
12. Svobodnaya ekonomicheskaya zona // United ways agency. http://uwa.dp.ua/poleznaya-informaciya/vneshneekonomicheskie-terminy/svobodnaya-ekonomicheskaya-zona/
13. Shmonov N.N. Istoricheskoe issledovanie problem razvitiya osobykh eko-nomicheskikh zon. Kazan': KGUKI, 2010. 158 c.
14. Ernst & Young Private Limited. Biznes v Indii. New Delhi: Ernst i Yang, 2006.
15. URL: http://www.china.com.cn/opinion/node_7171847.htm

References (transliteration):
1. Bazhenova Yu.V., "Osobennosti gosudarstvennogo regulirovaniya svobodnykh ekonomicheskikh zon v mire" // Ekonomicheskie nauki, 2009. c. 355-358.
2. Vasil'ev A.V., "Osobye ekonomicheskie zony: terminologicheskie aspek-ty", // Issledovano v Rossii, №13, 2010.
3. Vachnadze G.N., "SEZ - Manaus," Delovaya Braziliya, tom V. Ekonomika i svyazi s Rossiey v 2003-05gg.. c. 4-6.
4. Godovye otchety otkrytogo aktsionernogo obshchestva OEZ (za 2006-2011 gg.) http://www.russez.ru/disclosure_information/oao_oez/godovie_otcheti/.
5. Gorbunova Yu.N. Osobye ekonomicheskie zony: Mirovoy opyt i rossiyskaya praktika. Khabarovsk. 2005. 165 c.
6. Zhukov E.F., Kapaeva T.I., and Litvinenko L.T. Mezhdunarodnye ekonomi-cheskie otnosheniya 4-e izd., pererab. i dop. YuNITI-Dana, 2009. 416 c.
7. Kandalintsev V.G. Strany BRIKS v potokakh pryamykh inostrannykh inve-stitsiy http://www.blisvet.ru/society/articles/brics_fdi.php.
8. Materialy Mezhdunarodnoy konventsii ob uproshchenii garmonizatsii ta-mozhennykh protsedur ot 18 maya 1973 goda (v redaktsii Protokola ot 26 iyu-nya 1999 goda). Spetsial'noe prilozhenie D "Tamozhennye sklady i svobod-ny zony".
9. Nalogovyy kodeks RF ot 31.07.1998 N 146-FZ.
10. Nikolaeva A.B., Leus S.M., "Perspektivy razvitiya portovykh osobykh eko-nomicheskikh zon" // Vestnik MGTU, Tom. 13, №. 1, 2010. c. 108-114..
11. Ovchinnikova S.G. Zony svobodnogo predprinimatel'stva: [Ucheb. posobie dlya ekon. spetsial'nostey vuzov] 2-e izd., pererab. i dop. SPb.: S. Peterb. un-ta ekonomiki i finansov, 1996.
12. Svobodnaya ekonomicheskaya zona // United ways agency. http://uwa.dp.ua/poleznaya-informaciya/vneshneekonomicheskie-terminy/svobodnaya-ekonomicheskaya-zona/
13. Shmonov N.N. Istoricheskoe issledovanie problem razvitiya osobykh eko-nomicheskikh zon. Kazan': KGUKI, 2010. 158 c.
14. Ernst & Young Private Limited. Biznes v Indii. New Delhi: Ernst i Yang, 2006.
15. URL: http://www.china.com.cn/opinion/node_7171847.htm

Review: The main purpose of the article is to study the influence of information services provided by tax authorities to taxpayers on keeping tax discipline. The article contains the results of the research of efficiency of service programs of taxpayers for the purpose of encouraging taxpayers to hand in their declarations and increasing the level of declared income. Based on the data contained in the article, the author concludes that uncertain tax obligations lead to reduction in the number of tax declarations submitted by taxpayers. Moreover, information provided by the tax authority has a positive and important influence on a taxpayer’s tendencies to submit declarations and future preparation of tax reports. The level of declared income is increased only when the tax authority provides all the necessary information to the taxpayers. In conclusion, the author shows the need in a compromise between enforcing and information support as well as in expansion of information services and explanations in order to improve tax administration and increase tax discipline.

Keywords: taxes and taxation, discipline, taxpayer, interaction, services, information, explanation, avoidance, payment, tax authorities.

Contact information: Sirajudinova Saida Israpilovna, 367000, Russia, Republic of Dagestan, Makhachkala, ul. Gadjieva 43 a (rector’s office at Dagestan State University).

References:
1. Nalogovyy kodeks Rossiyskoy Federatsii, chasti pervaya i vtoraya // SPS «Konsul'tantPlyus», 2012.
2. Aktual'nye problemy nalogovogo administrirovaniya / A. I. Ponomarev, S. V. Nikulina, K. K. Goygereev. - Rostov n/D: MiniTayp, 2011.
3. Nadtochiy E.V. Vzaimodeystvie sub'ektov nalogovykh otnosheniy v khode vypolneniya obyazannostey i realizatsii prav nalogoplatel'shchikami. // Nalogi i nalogooblozhenie. - 2012. - №5.
4. Payzulaev I.R. Problemy soblyudeniya nalogovoy distsipliny i metody bor'by s ukloneniem ot nalogov. // Nalogi i nalogooblozhenie. - 2012. - №4.

References (transliteration):
1. Nalogovyy kodeks Rossiyskoy Federatsii, chasti pervaya i vtoraya // SPS «Konsul'tantPlyus», 2012.
2. Aktual'nye problemy nalogovogo administrirovaniya / A. I. Ponomarev, S. V. Nikulina, K. K. Goygereev. - Rostov n/D: MiniTayp, 2011.
3. Nadtochiy E.V. Vzaimodeystvie sub'ektov nalogovykh otnosheniy v khode vypolneniya obyazannostey i realizatsii prav nalogoplatel'shchikami. // Nalogi i nalogooblozhenie. - 2012. - №5.
4. Payzulaev I.R. Problemy soblyudeniya nalogovoy distsipliny i metody bor'by s ukloneniem ot nalogov. // Nalogi i nalogooblozhenie. - 2012. - №4.

Review: Source of law is the main issue in the theory of law. Judicial practice has a considerable influence on regulation of tax relations. Based on the example of the USA legal system, the author of this particular article views such a specific source of law as the judicial doctrine. The author gives the definition of the judicial doctrine, explains it and describes the difference between a case and a judicial doctrine. The author also analyzes the position of doctrine in the hierarchy of tax law sources.

Keywords: taxes and taxation, doctrine, case, courts, source, USA, hierarchy, system, practice, optimization.

Contact information: Romanova E katerina Viktorovna, Vernadsky Avenue 76, Moscow 119545, Russia.

References:
1. Bernam U. Pravovaya sistema SShA. Vyp.
3 / U. Bernam; nauch. red. V.A. Vlasikhin
– M.: Novaya yustitsiya, 2006. S. 108-109.
2. Kodeks vnutrennikh dokhodov SShA, opu-
blikovannyy na sayte Legal Information
Institute po adresu: http://www4.law.
cornell.edu/uscode/. Title 26, Subtitle F,
Chapter 79, § 7701
3. Lafitskiy V.I. Osnovy konstitutsion-
nogo stroya SShA / V.I. Lafitskiy. – M.:
NORMA, 1998. S. 85.
4. Marchenko M.N. Marchenko M.N. Istoch niki
prava: Ucheb. posobie / M.N. Mar chenko. – M.:
TK Velbi, Prospekt, 2008 S. 605.
5. Taribo E.V. Sudebnye doktriny i
praktika Konstitutsionnogo Suda
Rossiyskoy Federatsii / E.V. Taribo. //
Pravo i politika. – 2005. – № 2. S. 118.
6. Tkhabisimova L.A. Sudebnye doktri-
ny v SShA: ocherk teorii i praktiki /
L.A. Tkha bisimova // Severo-kavkazskiy
yuridicheskiy vestnik. – 2006. – № 3.
S. 53–54.
7. Federal Tax Research / W.A. Raabe,
G.E. Whittenburg, D.L. Sanders, S. Grill,
R. Sawyers. – Cengage Lerning, 2011. P. 86;
8. Forth E.C. Federal Tax Study Manual
(2008) / E.C. Forth. – CCH, 2007. P. 5;
9. I.R.S. Notice 2001–17, 2001–1 C.B. 730,
2009–1 IRB 02/26/01. URL: http://www.
irs.gov/pub/irs-drop/n-01-17.pdf.
10. Not ice 2010 – 62, 2010 – 40 I.R.B.
10.04.2010. URL: http://www.irs.gov/
irb/2010-40_IRB/ar09.html.
11. Pratt J.W. Individual Taxation / J.W. Pratt,
W.N. Kulsrud. – Cengage Lerning, 2011.
P. 2 – 5, 2 – 25;
12. Public Law 111-152, 03.30.2010, 124 Stat.
1029. URL: http://library.clerk.house.gov/
reference-files/PPL_111_052_HealthCare
AndEducationReconciliation_2010.pdf.
13. Salmond J. The Theory of Judicial
Precedents. – Law Quarterly Review, Vol.
16, 1900. P. 357.
14. Smith E.P. Federal taxation: Comprehensive
Topics 2009 / E.P. Smith, P.J. Harmelink,
J.R. Hasselback. – CCH, 2008. P. 2–3.

References (transliteration):
1. Bernam U. Pravovaya sistema SShA. Vyp.
3 / U. Bernam; nauch. red. V.A. Vlasikhin
– M.: Novaya yustitsiya, 2006. S. 108-109.
2. Kodeks vnutrennikh dokhodov SShA, opu-
blikovannyy na sayte Legal Information
Institute po adresu: http://www4.law.
cornell.edu/uscode/. Title 26, Subtitle F,
Chapter 79, § 7701
3. Lafitskiy V.I. Osnovy konstitutsion-
nogo stroya SShA / V.I. Lafitskiy. – M.:
NORMA, 1998. S. 85.
4. Marchenko M.N. Marchenko M.N. Istoch niki
prava: Ucheb. posobie / M.N. Mar chenko. – M.:
TK Velbi, Prospekt, 2008 S. 605.
5. Taribo E.V. Sudebnye doktriny i
praktika Konstitutsionnogo Suda
Rossiyskoy Federatsii / E.V. Taribo. //
Pravo i politika. – 2005. – № 2. S. 118.
6. Tkhabisimova L.A. Sudebnye doktri-
ny v SShA: ocherk teorii i praktiki /
L.A. Tkha bisimova // Severo-kavkazskiy
yuridicheskiy vestnik. – 2006. – № 3.
S. 53–54.
7. Federal Tax Research / W.A. Raabe,
G.E. Whittenburg, D.L. Sanders, S. Grill,
R. Sawyers. – Cengage Lerning, 2011. P. 86;
8. Forth E.C. Federal Tax Study Manual
(2008) / E.C. Forth. – CCH, 2007. P. 5;
9. I.R.S. Notice 2001–17, 2001–1 C.B. 730,
2009–1 IRB 02/26/01. URL: http://www.
irs.gov/pub/irs-drop/n-01-17.pdf.
10. Not ice 2010 – 62, 2010 – 40 I.R.B.
10.04.2010. URL: http://www.irs.gov/
irb/2010-40_IRB/ar09.html.
11. Pratt J.W. Individual Taxation / J.W. Pratt,
W.N. Kulsrud. – Cengage Lerning, 2011.
P. 2 – 5, 2 – 25;
12. Public Law 111-152, 03.30.2010, 124 Stat.
1029. URL: http://library.clerk.house.gov/
reference-files/PPL_111_052_HealthCare
AndEducationReconciliation_2010.pdf.
13. Salmond J. The Theory of Judicial
Precedents. – Law Quarterly Review, Vol.
16, 1900. P. 357.
14. Smith E.P. Federal taxation: Comprehensive
Topics 2009 / E.P. Smith, P.J. Harmelink,
J.R. Hasselback. – CCH, 2008. P. 2–3.

Review: The article is devoted to actual innovations and improvements in the sphere of taxation in the EU as a part of anti-crisis regulation over the past years. In order to carry out the analysis, the author suggests the conventional division of all undertaken measures into the three groups: measures aimed at reinforcement of financial discipline within the Union; changes in the EU system of taxation and system of own resources aimed at harmonization of taxation and reinforcement of the EU budget; and measures aimed at financially supporting certain member states that especially suffered from the crisis. Based on her research, the author concludes that all the studied measures should be interpreted from the point of view of their relations with one another, and all of these measures have the same purpose to keep the economic unity and forces of the EU as a competitive participant of the global market. Moreover, the nature of these measures evidently show that there is a certain tendency towards centralization of tax sphere in the territory of Europe and development of the system of tax federalism in the EU.

Keywords: taxes and taxation, European Union (EU), crisis, reform, financial discipline, tax, value-added tax, fund, integration, federalization.

References:
1. Ardy B. The EU Budget and EMU. European Institute. South Bank European Papers. No 1/2001.
2. Cash B. The Treaty on Stability, Co-ordination and Governance in the Economic and Monetary Union is unlawful// Bill Cash's European Journal. 5 March 2012 (http://www.europeanfoundation. org/)
3. Financing the EU Budget: Report on the operation of the own resources system. Brussels, 27.10.2011// SEC(2011) 876 - nal/2
4. Montero C. Moving away from unanimity. Ratification of the Treaty on Stability, Coordination and Governance in the Economic and Monetary Union// RECON Online Working Paper 2011/38 December 2011.
5. Oates W. E. Fiscal Federalism and European Union: some Reflections// Italian Society of Public Economics. XIV Conference. 4-5 October 2002;
6. Sibert A. The EFSM and the EFSF: Now and what follows. September 2010. European Parliament's Committee on Economic and Monetary Affairs// www.europarl. europa.eu/activities/committees/studies. do?language=EN
7. Schuknecht L., Moutot Ph., Rother Ph., Stark J. The Stability and Growth Pact. Crisis and Reform.// European Central Bank. Occasional Paper Series No. 129. September 2011.
8. van Riet, A. Euro Area Fiscal Policies and the Crisis// European Central Bank. Occasional Paper Series, No 109. April 2010.
9. Wells P. Multi-Level Governance and Economic Cohesion: a Critical Analysis of Fiscal Decentralization and Multi Level Governance. December 2008// http://www. cor.europa.eu/pages.

References (transliteration):
1. Ardy B. The EU Budget and EMU. European Institute. South Bank European Papers. No 1/2001.
2. Cash B. The Treaty on Stability, Co-ordination and Governance in the Economic and Monetary Union is unlawful// Bill Cash's European Journal. 5 March 2012 (http://www.europeanfoundation. org/)
3. Financing the EU Budget: Report on the operation of the own resources system. Brussels, 27.10.2011// SEC(2011) 876 - nal/2
4. Montero C. Moving away from unanimity. Ratification of the Treaty on Stability, Coordination and Governance in the Economic and Monetary Union// RECON Online Working Paper 2011/38 December 2011.
5. Oates W. E. Fiscal Federalism and European Union: some Reflections// Italian Society of Public Economics. XIV Conference. 4-5 October 2002;
6. Sibert A. The EFSM and the EFSF: Now and what follows. September 2010. European Parliament's Committee on Economic and Monetary Affairs// www.europarl. europa.eu/activities/committees/studies. do?language=EN
7. Schuknecht L., Moutot Ph., Rother Ph., Stark J. The Stability and Growth Pact. Crisis and Reform.// European Central Bank. Occasional Paper Series No. 129. September 2011.
8. van Riet, A. Euro Area Fiscal Policies and the Crisis// European Central Bank. Occasional Paper Series, No 109. April 2010.
9. Wells P. Multi-Level Governance and Economic Cohesion: a Critical Analysis of Fiscal Decentralization and Multi Level Governance. December 2008// http://www. cor.europa.eu/pages.

Review: The article is devoted to the legal regulation of collecting parafi scal payments in France as well as opinions of French scientists on this matter. The author of the article describes the three stages of regulation: period until 1959, period of 1959 – 2003 and the modern period which started in 2004. It is noted that France still practices mandatory payments collected not by the government or local subnational entities but legal entities of public or private law. It is concluded that the term ‘parafi scal’ has been no longer used in legislation since 2004 due to elimination of a special legal regime of these levies establishment and collection.

Keywords: taxes and taxation, parafi scal, France levy, tax, budget, decree, doctrine, history.

References:
Bernar I., Kolli Zh.-K. Tolkovyy ekonomicheskiy i finansovyy slovar': Fr., rus., angl. , nem., isp.
terminologiya: V 2-kh t. – T. II: Per. s fr. – M.: Mezhdunar. otnosheniya, 1994. – S. 316-318 (Parafi scalité).
Vinnitskiy D.V. Nalogi i sbory: Ponyatie. Yuridicheskie priznaki. Genezis. M.: Izdatel'stvo NORMA,
2002. 144 s.
Vinnitskiy D.V. Rossiyskoe nalogovoe pravo: Problemy teorii i praktiki. SPb.: Yurid. tsentr Press,
2003. 397 s.
Godme P.M. Finansovoe pravo (per. s frants., vstup. st. : Khalfina R.O.). M.: Progress, 1978. 429 s.
Kozyrin A.N. Nalogovoe pravo zarubezhnykh stran: voprosy teorii i praktiki. M.: Manuskript, 1993.
112 s.
Konstitutsii zarubezhnykh stran / Sost. Dubrovin V.N. M.: OOO Izdatel'stvo «Yurlitinform», 2003.
448 c.
Samoylova L.M. Printsipy byudzhetnogo prava Frantsii // Finansovoe pravo. 2006. N 3. S. 31-36.
Finansovoe pravo: uchebnik. – 2-e izd., pererab. i dop.; otv. red. E.Yu. Gracheva, G.P. Tolstopyatenko.
– M.: TK Velbi, Izd-vo Prospekt, 2007. 528 s.
Amselek P. Une curiosité de droit public fi nancier: les impositions autres que fi scales ou parafi scales //
Mélanges offerts à Marcel Waline: Le juge et le droit public. Tome 1. Paris: Librairie générale de droit et de
jurisprudence, 1974. P. 89-114.
Coupaye P., Daulouede P. Le contrôle parlementaire des taxes parafi scales // Revue française de fi nances
publiques. – 1988. – №21. – P. 57-72.
Ducos-Ader R. La notion juridique de la parafi scalité // Revue de science et de législation fi nancières. – 1956.
– P. 660 et s.
Gaudemet P.M., Molinier J. Finances publiques. Tome 2: Fiscalité. 6e èd. Paris: Montchrestien, 1997. 493 p.
Hertzog R. La parafi scalité: née dans le désordre, subsistant dans la confusion // Revue française de fi nances
publiques. – 1988. – №21. – P. 73-119.
Hertzog R. Die Parafi skalitaet in Frankreich // Theorie der Parafi ski / hrsg. von Klaus Tiepelmann und Gregor
van der Beek. Berlin, New York: de Gruyter, 1992. S. 117-136.
Inventaire de la situation fi nancière, ètabli sur les instructions de M. Robert Schuman, ministre des fi nances.
Paris: Impr. nationale, 1946. 671 p.
Laferrière J. Waline M. Traité élémentaire de science et de législation fi nancières. Paris: Librairie générale de
droit et de jurisprudence, 1952. 581 p.
Lamarque J., Négrin O., Ayrault L. Droit fi scal général. Paris: LexisNexis-Litec, 2009. 1132 p.
Laufenburger, Henry. Finances comparées. États-Unis, France, Angleterre, U.R.S.S. 3e édition. Paris: Recueil
Sirey, 1957. 490 p. Mise à jour au 15 octobre 1964. Paris: Éditions Sirey, 1964.
Loïc P. Finances publiques. 3e éd., rev. et augm. Paris: Cujas, 1989. 422 p.
Martin Laprade B. Aspects juridiques des taxes parafi scales // Revue française de fi nances publiques. – 1988.
– №21. – P. 15-26.
Mérigot, Jean-Guy. Éléments d’une théorie de la parafi scalité // Revue de Science et de Législation Financières.
– 1949. – P. 134 et s., 302 et s.
Morselli E. Le point de vue théorique de la parafi scalité // Revue de science et de législation fi nancières.
– 1951. – P. 84-101.
Revue française de fi nances publiques. Paris: Librairie générale de droit et de jurisprudence. – 1988. – №21:
La parafi scalité.
Trotabas, Louis. La taxe radiophonique: taxe, redevance ou parafi scalité. // Revue de science fi nancière. – 1961.
P. 5-31.
Quérol F. La parafi scalité. Paris: CNRS éd., 1997. 223 p.

References (transliteration):
Bernar I., Kolli Zh.-K. Tolkovyy ekonomicheskiy i finansovyy slovar': Fr., rus., angl. , nem., isp.
terminologiya: V 2-kh t. – T. II: Per. s fr. – M.: Mezhdunar. otnosheniya, 1994. – S. 316-318 (Parafi scalité).
Vinnitskiy D.V. Nalogi i sbory: Ponyatie. Yuridicheskie priznaki. Genezis. M.: Izdatel'stvo NORMA,
2002. 144 s.
Vinnitskiy D.V. Rossiyskoe nalogovoe pravo: Problemy teorii i praktiki. SPb.: Yurid. tsentr Press,
2003. 397 s.
Godme P.M. Finansovoe pravo (per. s frants., vstup. st. : Khalfina R.O.). M.: Progress, 1978. 429 s.
Kozyrin A.N. Nalogovoe pravo zarubezhnykh stran: voprosy teorii i praktiki. M.: Manuskript, 1993.
112 s.
Konstitutsii zarubezhnykh stran / Sost. Dubrovin V.N. M.: OOO Izdatel'stvo «Yurlitinform», 2003.
448 c.
Samoylova L.M. Printsipy byudzhetnogo prava Frantsii // Finansovoe pravo. 2006. N 3. S. 31-36.
Finansovoe pravo: uchebnik. – 2-e izd., pererab. i dop.; otv. red. E.Yu. Gracheva, G.P. Tolstopyatenko.
– M.: TK Velbi, Izd-vo Prospekt, 2007. 528 s.
Amselek P. Une curiosité de droit public fi nancier: les impositions autres que fi scales ou parafi scales //
Mélanges offerts à Marcel Waline: Le juge et le droit public. Tome 1. Paris: Librairie générale de droit et de
jurisprudence, 1974. P. 89-114.
Coupaye P., Daulouede P. Le contrôle parlementaire des taxes parafi scales // Revue française de fi nances
publiques. – 1988. – №21. – P. 57-72.
Ducos-Ader R. La notion juridique de la parafi scalité // Revue de science et de législation fi nancières. – 1956.
– P. 660 et s.
Gaudemet P.M., Molinier J. Finances publiques. Tome 2: Fiscalité. 6e èd. Paris: Montchrestien, 1997. 493 p.
Hertzog R. La parafi scalité: née dans le désordre, subsistant dans la confusion // Revue française de fi nances
publiques. – 1988. – №21. – P. 73-119.
Hertzog R. Die Parafi skalitaet in Frankreich // Theorie der Parafi ski / hrsg. von Klaus Tiepelmann und Gregor
van der Beek. Berlin, New York: de Gruyter, 1992. S. 117-136.
Inventaire de la situation fi nancière, ètabli sur les instructions de M. Robert Schuman, ministre des fi nances.
Paris: Impr. nationale, 1946. 671 p.
Laferrière J. Waline M. Traité élémentaire de science et de législation fi nancières. Paris: Librairie générale de
droit et de jurisprudence, 1952. 581 p.
Lamarque J., Négrin O., Ayrault L. Droit fi scal général. Paris: LexisNexis-Litec, 2009. 1132 p.
Laufenburger, Henry. Finances comparées. États-Unis, France, Angleterre, U.R.S.S. 3e édition. Paris: Recueil
Sirey, 1957. 490 p. Mise à jour au 15 octobre 1964. Paris: Éditions Sirey, 1964.
Loïc P. Finances publiques. 3e éd., rev. et augm. Paris: Cujas, 1989. 422 p.
Martin Laprade B. Aspects juridiques des taxes parafi scales // Revue française de fi nances publiques. – 1988.
– №21. – P. 15-26.
Mérigot, Jean-Guy. Éléments d’une théorie de la parafi scalité // Revue de Science et de Législation Financières.
– 1949. – P. 134 et s., 302 et s.
Morselli E. Le point de vue théorique de la parafi scalité // Revue de science et de législation fi nancières.
– 1951. – P. 84-101.
Revue française de fi nances publiques. Paris: Librairie générale de droit et de jurisprudence. – 1988. – №21:
La parafi scalité.
Trotabas, Louis. La taxe radiophonique: taxe, redevance ou parafi scalité. // Revue de science fi nancière. – 1961.
P. 5-31.
Quérol F. La parafi scalité. Paris: CNRS éd., 1997. 223 p.

Review: 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=OJ:
L:2008044:0011:0022: EN:PDF
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. URL: http://
eur-lex. europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2006:347:0118: EN:PDF
Council Directive 2002/38/EC of 7 May 2002 amending and amending temporarily Directive 77/388/EEC as
regards the value added tax arrangements applicable to radio and television broadcasting services and certain
electronically supplied services. http://193.178.200.58/eservices_internet/common/Directive_GB.pdf
Council Directive 90/434 on the common system of taxation applicable to mergers, divisions, transfers of
assets and exchanges of shares concerning companies of different Member States // Offi cial Journal L225 of
20/08/1990.
Council Directive 90/435 on the common system of taxation applicable in the case of parent companies and
subsidiaries of different Member States // Offi cial Journal L225 of 20/08/1990.
Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes // O.J. L 316,
31.10.1992.
Farmer P., Lyal R. EC Tax Law. Oxford: Clarendon Press, 1994.
Oates, Wallace E. Towards a second generation theory of fi scal federalism // International Tax and Public
Finance 2005/ No 12(4).
Oates, Wallace E. Fiscal federalism. New York: Harcourt-Brace, 1972.
Popitz J. Finanzausgleich, in: Handbuch der Finanzwissenschaft in 2 Banden. (Hrsgs. W. Gerloff und F.Meisel)
2-ter Band. Tibingen: Mohr, 1927.
Richard A.Musgrave, Peggy B. Musgrave. Public fi nance in theory and practice. Fifth Edition. New York:
McGRAW-HILL BOOK COMPANY, 1989.
Seligman E. Double Taxation and International Fiscal Cooperation. N.Y., 1928.
Delo Netto Supermarkt GmbH (Judgment of European Court of Justice in case S-271/06 of October 25, 2007
// http: //curia.europa.eu/ en/ content/ juris/ index.htm).
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Konsul'tantPlyus.
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nalogooblozheniya. M.: Volters Kluver, 2006. 118 s.
Evropeyskoe pravo: Uchebnik dlya vuzov / Pod red. L.M.Entina. M.: Norma: INFRA-M, 2002. 699 s.
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References (transliteration):
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=OJ:
L:2008044:0011:0022: EN:PDF
Council Directive 2006/112/EC of 28 November 2006 on the common system of value added tax. URL: http://
eur-lex. europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2006:347:0118: EN:PDF
Council Directive 2002/38/EC of 7 May 2002 amending and amending temporarily Directive 77/388/EEC as
regards the value added tax arrangements applicable to radio and television broadcasting services and certain
electronically supplied services. http://193.178.200.58/eservices_internet/common/Directive_GB.pdf
Council Directive 90/434 on the common system of taxation applicable to mergers, divisions, transfers of
assets and exchanges of shares concerning companies of different Member States // Offi cial Journal L225 of
20/08/1990.
Council Directive 90/435 on the common system of taxation applicable in the case of parent companies and
subsidiaries of different Member States // Offi cial Journal L225 of 20/08/1990.
Council Directive 92/79/EEC of 19 October 1992 on the approximation of taxes on cigarettes // O.J. L 316,
31.10.1992.
Farmer P., Lyal R. EC Tax Law. Oxford: Clarendon Press, 1994.
Oates, Wallace E. Towards a second generation theory of fi scal federalism // International Tax and Public
Finance 2005/ No 12(4).
Oates, Wallace E. Fiscal federalism. New York: Harcourt-Brace, 1972.
Popitz J. Finanzausgleich, in: Handbuch der Finanzwissenschaft in 2 Banden. (Hrsgs. W. Gerloff und F.Meisel)
2-ter Band. Tibingen: Mohr, 1927.
Richard A.Musgrave, Peggy B. Musgrave. Public fi nance in theory and practice. Fifth Edition. New York:
McGRAW-HILL BOOK COMPANY, 1989.
Seligman E. Double Taxation and International Fiscal Cooperation. N.Y., 1928.
Delo Netto Supermarkt GmbH (Judgment of European Court of Justice in case S-271/06 of October 25, 2007
// http: //curia.europa.eu/ en/ content/ juris/ index.htm).
Reshenie Suda ES po delu S-255/02 Halifax plc and others (Judgment of European Court of Justice in cases
S-255/02 of February 21, 2006 // http: //curia.europa.eu/ en/ content/ juris/ index.htm); Judgment of European
Court of Justice in cases S-94/09 of May 6, 2010 // http: //curia.europa.eu/ en/ content/ juris/ index.htm);
resheniya po delam S-439/04 i S-440/04 9 (Judgment of European Court of Justice in cases S-439/04 and
S-440/04 of July 6, 2006 // http: //curia.europa.eu/ en/ content/ juris/ index.htm).
Baev S.A. Soglasheniya ob izbezhanii dvoynogo nalogooblozheniya mezhdu Rossiey i gosudarstvami
– chlenami ES: sravnitel'no-pravovoe issledovanie. M.: Volters Kluver, 2007. 180 s.
Bryzgalin A.V. i dr. Sudebnaya praktika po nalogovym i finansovym sporam. 2009 god // Nalogi i
finansovoe pravo. 2010. №4 // Rezhim dostupa: Konsul'tantPlyus.
Vasil'eva N.M. Pravovoe regulirovanie nalogooblozheniya elektronnoy kommertsii: opyt za-
rubezhnykh stran i Rossii. M.: Tsentr publichno-pravovykh issledovaniy, 2006 // Rezhim dostupa:
Konsul'tantPlyus.
Zakharov A.S. Nalogovoe pravo Evropeyskogo Soyuza: deystvuyushchie direktivy ES v sfere pryamogo
nalogooblozheniya. M.: Volters Kluver, 2006. 118 s.
Evropeyskoe pravo: Uchebnik dlya vuzov / Pod red. L.M.Entina. M.: Norma: INFRA-M, 2002. 699 s.
Maksgreyv R.A., Maskreyv P.B. Gosudarstvennye finansy: teoriya i praktika / Per. s angl. M.: Biznes
Atlas, 2009. 716 s.
Melekhin A.V. Teoriya gosudarstva i prava. Uchebnik. M., 2009 // Rezhim dostupa: Konsul'tantPlyus.
Pinskaya M.R. Voprosy nalogovogo federalizma v kontseptsii federativnykh finansov // Nalogi i
nalogooblozhenie. 2011. №1. S.5-11.
Pinskaya M.R. Realizatsiya printsipa federalizma v nalogovoy sisteme Rossii // Finansy i kredit.
2009. №34. S.29-32.
Sinitsyna M.L. Nalogooblozhenie v Evropeyskom Soyuze: mekhanizm negativnoy integratsii za-
konodatel'stv gosudarstv-chlenov // Nalogi i nalogooblozhenie. 2010. №3 // Rezhim dostupa:
Konsul'tantPlyus.
Tolstopyatenko G.P. Evropeyskoe nalogovoe pravo. M.: Norma, 2001. 336 s.
Khassi U.M., Lyubik D.S. Mirovoe nalogooblozhenie. Osnovy Mirovogo nalogovogo kodeksa / Per. s
angl. Kembridzh: Garvardskiy universitet, 1992. 289 s.

Review: New Zealand is now becoming very popular for immigrants, investments and offshore companies and business. The authors of this particular article makes an attempt to describe the tax system of this country and to unmask its status of a ‘tax paradise’ as well as to mark some peculiarities of its taxation which are so favored by foreign investors.

Keywords: and taxation, taxation, non-resident, New Zealand trust, foreign, settler, benefi ciary, trusts, New Zealand.

References:
2011 Index of Economic Freedom // the Heritage Foundation and the Wall Street Journal: [sayt] URL: http://
www.heritage.org/index/ (data obrashcheniya 08 marta 2011).
Ammundsen V. Taxation of Trusts. New Zealand: CCH, 2010. 467 c.
Customs and Excise Act 1996 No 27 (po sostoyaniyu na 01 yanvarya 2011) // ofitsial'nyy sayt Novozelandskogo
zakonodatel'stva Legislation New Zealand: [sayt] URL www.legislation.govt.nz (data obrashcheniya 08 marta
2011).
Double Taxation Relief (Russian Federation) Order 2001 // ofitsial'nyy sayt Novozelandskogo zakonoda-
tel'stvaLegislation New Zealand: [sayt] URL www.legislation.govt.nz (data obrashcheniya 08 marta 2011).
Estate and Gift Duties Act 1968 No 35 (po sostoyaniyu na 07 sentyabrya 2010) // ofitsial'nyy sayt
Novozelandskogo zakonodatel'stva Legislation New Zealand: [sayt] URL: www.legislation.govt.nz (data
obrashcheniya 08 marta 2011).
Estimated resident population of New Zealand // Statistics New Zealand: [sayt] URL: http://www.stats.govt.
nz/tools_and_services/tools/population_clock.aspx. (data obrashcheniya 08 marta 2011).
Goods and Services Tax Act 1985 No 141 (po sostoyaniyu na 21 dekabrya 2010) // ofitsial'nyy sayt
Novozelandskogo zakonodatel'stva Legislation New Zealand: [sayt] URL www.legislation.govt.nz (data
obrashcheniya 08 marta 2011).
Hayton D. Underhill and Hayton Law of Trusts and Trustees. 16th ed, London: Butterworths, 2002. 989 c.
Income Tax Act 2007 №97 (po sostoyaniyu na 29 noyabrya 2010) // ofitsial'nyy sayt Novozelandskogo
zakonodatel'stva Legislation New Zealand: [sayt] URL: www.legislation.govt.nz (data obrashcheniya 08
marta 2011).
Programme - Trusts Conference 2009. New Zealand: CCH, 2009. 230 c.

References (transliteration):
2011 Index of Economic Freedom // the Heritage Foundation and the Wall Street Journal: [sayt] URL: http://
www.heritage.org/index/ (data obrashcheniya 08 marta 2011).
Ammundsen V. Taxation of Trusts. New Zealand: CCH, 2010. 467 c.
Customs and Excise Act 1996 No 27 (po sostoyaniyu na 01 yanvarya 2011) // ofitsial'nyy sayt Novozelandskogo
zakonodatel'stva Legislation New Zealand: [sayt] URL www.legislation.govt.nz (data obrashcheniya 08 marta
2011).
Double Taxation Relief (Russian Federation) Order 2001 // ofitsial'nyy sayt Novozelandskogo zakonoda-
tel'stvaLegislation New Zealand: [sayt] URL www.legislation.govt.nz (data obrashcheniya 08 marta 2011).
Estate and Gift Duties Act 1968 No 35 (po sostoyaniyu na 07 sentyabrya 2010) // ofitsial'nyy sayt
Novozelandskogo zakonodatel'stva Legislation New Zealand: [sayt] URL: www.legislation.govt.nz (data
obrashcheniya 08 marta 2011).
Estimated resident population of New Zealand // Statistics New Zealand: [sayt] URL: http://www.stats.govt.
nz/tools_and_services/tools/population_clock.aspx. (data obrashcheniya 08 marta 2011).
Goods and Services Tax Act 1985 No 141 (po sostoyaniyu na 21 dekabrya 2010) // ofitsial'nyy sayt
Novozelandskogo zakonodatel'stva Legislation New Zealand: [sayt] URL www.legislation.govt.nz (data
obrashcheniya 08 marta 2011).
Hayton D. Underhill and Hayton Law of Trusts and Trustees. 16th ed, London: Butterworths, 2002. 989 c.
Income Tax Act 2007 №97 (po sostoyaniyu na 29 noyabrya 2010) // ofitsial'nyy sayt Novozelandskogo
zakonodatel'stva Legislation New Zealand: [sayt] URL: www.legislation.govt.nz (data obrashcheniya 08
marta 2011).
Programme - Trusts Conference 2009. New Zealand: CCH, 2009. 230 c.

Review: In his study the author views the problems of improvement of tax system, its interactions with the main units of tax administration and analyzes the stags of development of tax administration in Azerbaijan as well as its current state. Current organization of tax affairs at tax authorities is performed by the means of the chart of operational processes. The main task at this stage is to improve the current operational processes, basic trends of information and technological environment and raise effi ciency of tax administration.

Keywords: taxes and taxation, tax system, tax administration, single point of contact, deposit account, tax control, electronic services, electronic audit, tax authorities, proforma-invoice.

References:
Nalogovyy Kodeks Azerbaydzhanskoy Respubliki. B.: Chashyogly, 2010
Zakon Azerbaydzhanskoy Respubliki “Ob elektronnoy podpisi i elektronnom dokumente”. Baku, 4
marta 2004 g.
Ukaz Prezidenta Azerbaydzhanskoy Respubliki ob utverzhdenii Gosudarstvennoy Programmy na 2005-
2008 gg. po razvitiyu svyazi i informatsionnykh tekhnologiy Azerbaydzhanskoy Respubliki (Elektronnyy
Azerbaydzhan). Baku, 21 oktyabrya 2005 g.
Rasporyazheniya Prezidenta Azerbaydzhana ot 12 sentyabrya 2005 g. ob utverzhdenii “Gosudarstvennoy
programmy sovershenstvovaniya nalogovogo administrirovaniya v Azerbaydzhanskoy Respublike na
2005-2007 gg.”.
Rasporyazhenie Prezidenta Azerbaydzhanskoy Respubliki “O merakh po obespecheniyu organizatsii
deyatel'nosti sub'ektov predprinimatel'skoy deyatel'nosti po printsipu “Odnogo okna”. Baku, 25
oktyabrya 2007 g.
Postanovlenie Kabineta Ministrov Azerbaydzhanskoy Respubliki «Ob utverzhdenii Poryadka ot-
pravleniya nalogovoy otchetnosti v forme elektronnogo dokumenta». Baku, 27 iyulya 2007 g.
Postanovlenie Kabineta Ministrov Azerbaydzhanskoy Respubliki «Ob utverzhdenii Pravil uplaty
NDS pri oplate stoimosti tovarov (rabot i uslug), priobretennykh po elektronnomu nalogovomu sche-
tu-fakture, vydannomu nalogoplatel'shchiku, vedeniya ucheta na depozitnom schetu NDS, dvizheniya NDS,
vozmeshcheniya NDS s operatsiy, sovershaemykh po etomu schetu, i ego perechisleniya v gosudarstvennyy
byudzhet». Baku, 30 dekabrya 2007 g.
Postanovlenie Kabineta Ministrov Azerbaydzhanskoy Respubliki Ob utverzhdenii «Pravil prime-
neniya, ucheta i ispol'zovaniya elektronnykh nalogovykh schet-faktur». Baku, 28 sentyabrya, 2009 g.
“Strategicheskiy plan sovershenstvovaniya nalogovogo zakonodatel'stva i administrirovaniya na
2009-2012 gg.”, prinyatyy Ministerstvom Nalogov Azerbaydzhanskoy Respubliki. Baku, 2009 g.
Aronov A.V., V.A.Kashin. Nalogi i nalogooblozhenie. M.: Ekonomist', 2004. 560 s.
Bagirov D.A. Nalogovyy kontrol'. B.: Tefekkyur, 2006. 412 s. (na azerb. yazyke).
Gasanly M.X. Nalogi. B.: Vostok-Zapad, 1998. 416 s. (na azerb. yazyke).
Mammadov F.A., Musaev A.F., Sadygov M.M., Kalbiev Ya.A., Rzaev Z.Kh. Teoreticheskie metodologicheskie
osnovy nalogooblozheniya. B.: CBS Poligraphic production, 2001. 406 s. (na azerb. yazyke).
Mammadov F.A., Musaev A.F., Sadygov M.M., Kalbiev Ya.A., Rzaev Z.Kh. Nalogi i nalogooblozhenie. B.:
CBS Poligraphic production, 2006. 432 s. (na azerb. yazyke).
Mammadov E.F. Teoreticheskie osnovy i printsipy nalogovogo administrirovaniya (na azerb. yazyke).
//Zhurnal «Audit», Vyp. 3-4, 2007, s.11-15.
Magerramov R.B. Problemy formirovaniya i razvitiya nalogovoy sistemy Azerbaydzhanskoy Respubliki.
Monografiya. B.: Mars Print, 2011. 310 s.
Mishustin M. Informatsionno-tekhnologicheskie osnovy gosudar-stvennogo nalogovogo administri-
rovaniya v Rossii. Monografiya. M.: YuNITI-DANA, 2005. 252 s.
Musaev A.F., Kalbiev Ya.A., Guseynov A.A. Nalogovaya sluzhba Azerbaydzhanskoy Respubliki: reformy
i rezul'taty. B.: Tefekkyur, 2002. 321s. (na azerb. yazyke).
Musaev A.F., Sadygov M.M., Magerramov R.B., Salaev R.A. Nalogi i nalogooblozhenie v Azerbaydzhane.
B.: Elm, 2005. 530 s.
Sadygov M.M., Zeynalov V.Z., Sadygova G.M., Aliev V.F. Rynochnaya ekonomika: finansy i nalogi. B.:
Elm, 2002. 147s.
http://www. taxes. gov.az
http://www. interfax.az
http://www. azeri.ru

References (transliteration):
Nalogovyy Kodeks Azerbaydzhanskoy Respubliki. B.: Chashyogly, 2010
Zakon Azerbaydzhanskoy Respubliki “Ob elektronnoy podpisi i elektronnom dokumente”. Baku, 4
marta 2004 g.
Ukaz Prezidenta Azerbaydzhanskoy Respubliki ob utverzhdenii Gosudarstvennoy Programmy na 2005-
2008 gg. po razvitiyu svyazi i informatsionnykh tekhnologiy Azerbaydzhanskoy Respubliki (Elektronnyy
Azerbaydzhan). Baku, 21 oktyabrya 2005 g.
Rasporyazheniya Prezidenta Azerbaydzhana ot 12 sentyabrya 2005 g. ob utverzhdenii “Gosudarstvennoy
programmy sovershenstvovaniya nalogovogo administrirovaniya v Azerbaydzhanskoy Respublike na
2005-2007 gg.”.
Rasporyazhenie Prezidenta Azerbaydzhanskoy Respubliki “O merakh po obespecheniyu organizatsii
deyatel'nosti sub'ektov predprinimatel'skoy deyatel'nosti po printsipu “Odnogo okna”. Baku, 25
oktyabrya 2007 g.
Postanovlenie Kabineta Ministrov Azerbaydzhanskoy Respubliki «Ob utverzhdenii Poryadka ot-
pravleniya nalogovoy otchetnosti v forme elektronnogo dokumenta». Baku, 27 iyulya 2007 g.
Postanovlenie Kabineta Ministrov Azerbaydzhanskoy Respubliki «Ob utverzhdenii Pravil uplaty
NDS pri oplate stoimosti tovarov (rabot i uslug), priobretennykh po elektronnomu nalogovomu sche-
tu-fakture, vydannomu nalogoplatel'shchiku, vedeniya ucheta na depozitnom schetu NDS, dvizheniya NDS,
vozmeshcheniya NDS s operatsiy, sovershaemykh po etomu schetu, i ego perechisleniya v gosudarstvennyy
byudzhet». Baku, 30 dekabrya 2007 g.
Postanovlenie Kabineta Ministrov Azerbaydzhanskoy Respubliki Ob utverzhdenii «Pravil prime-
neniya, ucheta i ispol'zovaniya elektronnykh nalogovykh schet-faktur». Baku, 28 sentyabrya, 2009 g.
“Strategicheskiy plan sovershenstvovaniya nalogovogo zakonodatel'stva i administrirovaniya na
2009-2012 gg.”, prinyatyy Ministerstvom Nalogov Azerbaydzhanskoy Respubliki. Baku, 2009 g.
Aronov A.V., V.A.Kashin. Nalogi i nalogooblozhenie. M.: Ekonomist', 2004. 560 s.
Bagirov D.A. Nalogovyy kontrol'. B.: Tefekkyur, 2006. 412 s. (na azerb. yazyke).
Gasanly M.X. Nalogi. B.: Vostok-Zapad, 1998. 416 s. (na azerb. yazyke).
Mammadov F.A., Musaev A.F., Sadygov M.M., Kalbiev Ya.A., Rzaev Z.Kh. Teoreticheskie metodologicheskie
osnovy nalogooblozheniya. B.: CBS Poligraphic production, 2001. 406 s. (na azerb. yazyke).
Mammadov F.A., Musaev A.F., Sadygov M.M., Kalbiev Ya.A., Rzaev Z.Kh. Nalogi i nalogooblozhenie. B.:
CBS Poligraphic production, 2006. 432 s. (na azerb. yazyke).
Mammadov E.F. Teoreticheskie osnovy i printsipy nalogovogo administrirovaniya (na azerb. yazyke).
//Zhurnal «Audit», Vyp. 3-4, 2007, s.11-15.
Magerramov R.B. Problemy formirovaniya i razvitiya nalogovoy sistemy Azerbaydzhanskoy Respubliki.
Monografiya. B.: Mars Print, 2011. 310 s.
Mishustin M. Informatsionno-tekhnologicheskie osnovy gosudar-stvennogo nalogovogo administri-
rovaniya v Rossii. Monografiya. M.: YuNITI-DANA, 2005. 252 s.
Musaev A.F., Kalbiev Ya.A., Guseynov A.A. Nalogovaya sluzhba Azerbaydzhanskoy Respubliki: reformy
i rezul'taty. B.: Tefekkyur, 2002. 321s. (na azerb. yazyke).
Musaev A.F., Sadygov M.M., Magerramov R.B., Salaev R.A. Nalogi i nalogooblozhenie v Azerbaydzhane.
B.: Elm, 2005. 530 s.
Sadygov M.M., Zeynalov V.Z., Sadygova G.M., Aliev V.F. Rynochnaya ekonomika: finansy i nalogi. B.:
Elm, 2002. 147s.
http://www. taxes. gov.az
http://www. interfax.az
http://www. azeri.ru

Review: The current Russian tax legislation is exposed to often and signifi cant changes which often has a negative impact on a taxpayer. Consequently, one of the spheres which needs a special attention of a government in the framework of establishment and implementation of effective tax regulation is ensuring a constitutional opportunity of protection of rights and legal interests of a taxpayer. The author of the article analyzes the experience of Switzerland as the most famous and effective state in regulation of public fi nances. This experience can help Russia to develop its legislation in the sphere of protection of taxpayers’ rights. Consequently, it can be very necessary for Russian legal science and practice to study the experience of Switzerland in the sphere of protection of taxpayers’ rights. The author of the article pays special attention at one of the forms of math statistical analysis of texts as well as quantative method of analysis and related method of the content analysis. This method allows the author to defi ne the most considerable features of protection of taxpayers’ rights in Switzerland as a unifi ed and inseparable system of relations between a citizen and state institution.

Keywords: taxpayer, Switzerland, canton of Geneva, protection of rights, quantative method of research, foreign experience, tax authority, procedure peculiarity, tax secret, criminal responsibility, taxation, reform.

References:
Alekseev, S.S. Teoriya prava. / S.S. Alekseev. - M.: Bek, - 1995.
Bukhovets, O.G. «Sotsial'nye konflikty i krest'yanskaya mental'nost' v Rossiyskoy imperii nachala KhKh
veka: novye materialy, metody, rezul'taty» / O.G. Bukhovets. Mosgorarkhiv. – 1996.
Vospominaniya o K. Markse i F. Engel'se. M., 1956.
Gegel', Georg. Filosofiya prava / Georg Gegel'. - M., 1999.
Marks K., Engel's F., Sochineniya / Karl Marks, Fridrikh Engel's, 2-e izd. T.1.Mironov, B.N. «Istoriya
v tsifrakh: Matematika v istoricheskikh issledovaniyakh» / B.N. Mironov. – Nauka, – 1991.
Tarasov, N.N. Metodologicheskie problemy yuridicheskoy nauki. / N.N. Tarasov Ekaterinburg. 2001.
Constitution fédérale de la Confédération suisse du 18 avril 1999 (Etat le 8 août 2006)
Internet portal http://www. ge.ch. [Elektronnyy resurs] / Loi sur l`organisation judiciare du 22 novembre
1941 du canton de Genève.
Internet portal http://www. ge.ch. [Elektronnyy resurs] / Loi de procédure fi scale du 4 octobre 2001
du canton de Genève.
Internet portal http://www. ge.ch. [Elektronnyy resurs] / Loi sur la procedure administrative du 12
septembre 1985 du canton de Genève.
Internet portal http://www. admin.ch. [Elektronnyy resurs] / Swiss Criminal Code of 21 decembre
1937
Internet portal http://www. ge.ch. [Elektronnyy resurs] / Loi fédéral sur l`harmonisation des impost
directs des cantons et des commune du 14 décembre 1990.
Internet portal http://www. ge.ch. [Elektronnyy resurs] / Loi sur l’imposition des personnes physiques
du 23 septembre 2009
Internet portal http://www. ge.ch. [Elektronnyy resurs] / Loi sur l’imposition des personnes morales
du 23 septembre 1994.
Internet portal http://www. ge.ch. [Elektronnyy resurs] / Loi générale sur les contributions publiques
du 9 novembre 1887.
Internet portal http://www. ge.ch. [Elektronnyy resurs] / Loi sur la procedure administrative du 12
septembre 1985 du canton de Genève.
Internet portal http://www. ge.ch. [Elektronnyy resurs] / Loi de procédure fi scale du 4 octobre 2001
du canton de Genève
Internet portal http://www. admin.ch [Elektronnyy resurs] / Loi sur le Tribunal fédéral du 17 juin
2005.

References (transliteration):
Alekseev, S.S. Teoriya prava. / S.S. Alekseev. - M.: Bek, - 1995.
Bukhovets, O.G. «Sotsial'nye konflikty i krest'yanskaya mental'nost' v Rossiyskoy imperii nachala KhKh
veka: novye materialy, metody, rezul'taty» / O.G. Bukhovets. Mosgorarkhiv. – 1996.
Vospominaniya o K. Markse i F. Engel'se. M., 1956.
Gegel', Georg. Filosofiya prava / Georg Gegel'. - M., 1999.
Marks K., Engel's F., Sochineniya / Karl Marks, Fridrikh Engel's, 2-e izd. T.1.Mironov, B.N. «Istoriya
v tsifrakh: Matematika v istoricheskikh issledovaniyakh» / B.N. Mironov. – Nauka, – 1991.
Tarasov, N.N. Metodologicheskie problemy yuridicheskoy nauki. / N.N. Tarasov Ekaterinburg. 2001.
Constitution fédérale de la Confédération suisse du 18 avril 1999 (Etat le 8 août 2006)
Internet portal http://www. ge.ch. [Elektronnyy resurs] / Loi sur l`organisation judiciare du 22 novembre
1941 du canton de Genève.
Internet portal http://www. ge.ch. [Elektronnyy resurs] / Loi de procédure fi scale du 4 octobre 2001
du canton de Genève.
Internet portal http://www. ge.ch. [Elektronnyy resurs] / Loi sur la procedure administrative du 12
septembre 1985 du canton de Genève.
Internet portal http://www. admin.ch. [Elektronnyy resurs] / Swiss Criminal Code of 21 decembre
1937
Internet portal http://www. ge.ch. [Elektronnyy resurs] / Loi fédéral sur l`harmonisation des impost
directs des cantons et des commune du 14 décembre 1990.
Internet portal http://www. ge.ch. [Elektronnyy resurs] / Loi sur l’imposition des personnes physiques
du 23 septembre 2009
Internet portal http://www. ge.ch. [Elektronnyy resurs] / Loi sur l’imposition des personnes morales
du 23 septembre 1994.
Internet portal http://www. ge.ch. [Elektronnyy resurs] / Loi générale sur les contributions publiques
du 9 novembre 1887.
Internet portal http://www. ge.ch. [Elektronnyy resurs] / Loi sur la procedure administrative du 12
septembre 1985 du canton de Genève.
Internet portal http://www. ge.ch. [Elektronnyy resurs] / Loi de procédure fi scale du 4 octobre 2001
du canton de Genève
Internet portal http://www. admin.ch [Elektronnyy resurs] / Loi sur le Tribunal fédéral du 17 juin
2005.

Review: This article is devoted to the systems of taxation of small business entities which are used in foreign practice. The author of the article describes the progressive elements of tax regulation and support of small business in industrial countries’ economies with the view of applying them to Russian economy. Special attention is paid at describing special regimes of taxation as well as tax methods of stimulating innovation activities of small business entities. Based on the study, analysis and summary of foreign experience in taxation of small business entities, the author of the article gives scientific and practical recommendations on improvement of the tax regulation system and support of small businesses in Russia.

Keywords: tax, economy, regime, business, privilege, rate, innovation, support, stimulation, perspectives.

Review: The author analyzes peculiarities of organization of tax space in Portugal from the point of view of tax principles developed by the Portugal tax doctrine. She successively views the ways of interaction between the national tax system and tax subsystems of autonomous regions and autarchies.

Keywords: tax, Portugal, autarchy, Madeira, law, autonomy, region, principle, budget, benefits.

Review: The article considers the issues of using the term ‘foreign controlled company’ in national tax legislation of various countries. This term stands for a company controlled by a resident. Existing regulatory restrictions are imposed not only for the purpose of taxation of those companies’ incomes but also for prevention from accumulation of profits in offshore zones.

Keywords: tax, rules, control, profit, offshore, capital, USA, Great Britain, Kazakhstan, Russia.

Contact information: Dubovik Stanislav Vladimirovich, svdubovik@mail.ru

Review: The article is devoted to studying of the key provisions of legislation on taxation of profits in Russia and in the foreign states. The author analyzes the key differences of various systems of collecting such tax. The author then offers possible ways to improve existing legislation on taxes in the Russian Federation based on the experience of foreign states.

Keywords: tax, income, profit, budget, rate, loss, period, object, base.

Contact information: Sorokina, Violetta Aleksandrovna, violetta.sorokina@rambler.ru

Review: The article presents an analysis of the system of tax deductions and tax credits in the foreign states. The fundamental difference of the foreign practice of tax credits for physical persons is their direct application to the tax rate (amount of tax paid based on someone’s income) which allows, in some cases, reduction of tax liabilities down to negative, i.e. allows a taxpayer to receive non-taxable income from the government. The author underlines that there is a need in improvement of the Russian legislation on taxes and levies, especially the part of tax legislation regulating tax exemptions and other preferences for taxpayers.

Keywords: tax, exemption, tax credit, tax deduction, tax rate, income, preference, base, legislation, calculation

Contact information: Kalakov Rinat Nailevich, karinail@mail.ru

Review: It is generally accepted that investments into manufacturing are very beneficial for economic growth and national wealth. As a result, state institutions often compete with one another for foreign investments. Tax incentives are one of the ways to hold such a competition by a state institution. At the same time, state institutions offering tax privileges to investors want to maximize potential benefits of these concessions for their investors. This task is solved by applying provisions of tax agreements on tax economizing credit.

Keywords: tax, right, privileges, investments, credit, dividends, percent, royalties, reservations, fictions

Contact information: Shepenko Roman Alekseevich, shepenko@mail.ru

Review: The article summarizes the Great Britain experience of application of the system of compulsory registration of tax schemes. The author analyzes its efficiency from the point of view of resistance of digression from paying taxes. It is concluded that such a system can be implemented in Russia as well.

Keywords: tax, scheme, digression, resistance, minimization, Great Britain, declaring, consultant, optimization, registration.

Contact information: Ivanets Yulia Leonidovna, juliayolkina@gmail.com

Review: Differentiation of relevant in law facts arising in modern economic relations defines the complicity and variety of tax relations, conditions and ways of discharge of duties on tax payment. As a consequence, a typical feature of tax disputes is a wide range of evidence submitted both by the tax authorities and taxpayers. It is also necessary to take into account that the existing legislation does not contain the unified list of admissible evidences. The article considers the issues of assessment of evidences in tax disputes.

Keywords: tax, evidence, proving, dispute, control, court, admissibility, relevance, reliability, sufficiency, arbitrage.

Contact information: Bartashevic Stanislaw Vladimirovich, law.stanislav@bk.ru

Review: The article considers the mechanism of the EU Court influence on development of the national legislation of EU state members in the sphere of taxation. The analysis is based on EU Court decisions, national courts decisions and further changes in normative regulation of taxation issues at a national level.

Keywords: EU, directive, harmonization, legislation, integration, policy, precedent, prejudgment, court.

Contact information: Sinitsina Maria Leonidovna, mariasinitsyna@rambler.ru

Review: The article summarizes the results of assessment and prognosis of the taxable capacity in the Republic of Uzbekistan. The authors also described how the factors of exterior instability influence the taxable capacity of the region.

Keywords: tax, Uzbekistan, potential, region, crisis, administration.

Contact information: Chepel Sergey Vasilievich, swchep@tps.uz

Review: Growing role of Russian economy made the topic of taxation of Russian direct investments in the European Union (EU) quite topical. Due to the entry of a number of Central and East European countries into the EU, competition between European states for a more advantageous tax climate in the sphere of investments reached the new stage. At the present time we can see how the two heterogenic systems of tax incentives, Estonian and Bulgarian, compete with each other and other systems of the ‘old’ members of the EU. The author of the article viewed the typical peculiarities of taxation of income in those two countries from the point of view of attracting Russian investments. The article was originally written in German and has been translated by M. R. Pinsky (Candidate of Economics, associate professor of the Department of Taxes and Taxation at Finance Academy under the Government of the Russian Federation.

Keywords: tax, profit, investments, Russia, Bulgaria, Estonia, European Union, competition, benefit.

Contact information: Haaze Klaus Dittmar, Haase@unipassau.de

Review: Kazakhstan was the first in CIS to experience the influence of the world financial crisis. The government of Kazakhstan has a very clear anti-crisis program which includes implementation of certain measures to establish macroeconomic and financial stability, decision of problems on the property market, support of small and middle business and agriculture. Important part of anti-crisis measures is innovative industrial and infrastructural projects. The government of Kazakhstan routinely reduces the tax burden. The authors of the article considered the changes of calculation and payment of corporate income tax, individual income tax, value-added tax, transport, property and land taxes as well as changes in taxation of users of mineral resources.

Keywords: tax, Kazakhstan, value-added tax, profit, income, mineral resources, policy, administration, property.

Contact information: Tyutyuryukov Vladimir Nikolaevich, vtyutyuryukov@deloitte.ru

Review: Taxation of education activities mainly evolves around the idea of education being a social benefit influencing the competitive ability and economic security not only of a country but also of a society in general. Preferential tax treatment of education institutions and participants of the educational process in the USA is an additional way of the governmental support which is aimed at economically active part of population in the first place. Taxation benefits vary in different components of the USA educational system. In the sphere of general education taxation plays an important role because it is the main source of finances supporting the system of free general education in every state.

Keywords: taxation, education, USA, deduction, benefit, scholarship, grant, discount, state.

Contact information: Korf, Dmitry Vladimirovich, dk-hse@mail.ru

Review: The author studied foreign experience of cooperation between the law-enforcement agencies and fiscal services as a way to struggle with tax violations and crime.

Keywords: tax, Federal Tax Service, Ministry of Finances, Ministry of Internal Affairs, cooperation, information, violations of law, crime, Federal Bureau of Investigation.

Contact information: Semyonov, Alexander Sergeevich, s.alexander.s@mail.ru

Review: The article contains a review of the modern international practice of realization of tax control. Within this topic the author studied the most known and effective tools of tax control including: the methods of preliminary tax regulation through the Institute of Tax Agreement, tax conception making and implementation, cooperation between the government authorities as well as between private bodies in the sphere of information exchange. The results of this complex study of foreign forms and methods of tax control can be used for improvement of the system of tax control in the Russian Federation.

Keywords: tax, levy, control, conception, regulation, agreement, cooperation, information, exchange, administration.

Contact information: Linovitsky, Yury Andreevich, ylinovitski@gmail.com

Review: On November 10, 2008 World Bank, International Finance Corporation and PricewaterhouseCoopers presented their third annual report ‘Paying Taxes 2009’. The article contains the final part of translation of the most important sections of the Report. Translation is made by an expert of ‘Foros’ analytical team Natlya Dorohova.

Keywords: tax, World Bank, PricewaterhouseCoopers, rate, report, profit, indicator, value added tax, corporations, fee.

Review: This analytical review includes analysis of most organization aspects of taxation in agriculture of foreign states. The author evaluates foreign experience from the position of its possible application in Russian practice. Keywords: stimulation, tax, agricultural, economics, agriculture, preference, corporate, income, land.

Contact information: Pyanova Marina Vladimirovna, marine1973@mail.ru

Review: The author described the problem of appeal of tax decisions according to the order prescribed by the Taxation Code of Practice of the Republic of Bulgaria.

Contact information: Doncheva, Emilia Velikova, infinity_y_y_y@mail.ru

Review: On November 10, 2008 the World Bank, the IFC and the PricewaterhouseCoopers presented the third annual study “Paying Taxes 2009”. In this article the publication, which is started in the February issue of this journal is continued. The translation is kindly provided by the expert of the Analytic Group “Foros” Natalya Dorokhova.
Keywords: PricewaterhouseCoopers, tax, World Bank, rate, report, profit, indicator, VAT, corporation, payment.

Review: The modern amendments in the tax legislation in the Republic of Belarus, which are the subject of this article, are aimed to make the tax system more efficient from the position of the state bodies, and to make it more fit for the needs of taxpayers, to cut the spending of both the state budget and the other subjects, when implementing tax legislation.
Keywords: tax, Belarus, Code, law, efficiency, administration, costs, budget, good faith, declaration.

Contact information: Abdroshchuk Victor Vladymirovich, vandrosc@mail.ru

Review: The common feature of the tax systems of Ireland and Sweden is that both of them ensure high economical characteristics and high level of well-being of the people. At the same time, the approaches are totally different: clearly set system of tax rates in Ireland, and effective means of tax administration and control in Sweden.

Review: The goal of publication is to review the experience of goal-oriented management at the Norwegian tax body. The projects of risk management related to tax obligations are supported by the Ministry of Finances of Norway. Taking into account the experience of the foreign states, the Federal Tax Service of Russia implements the project “Diana”, which calls for automatic control and diagnostic functions for claiming late payments (sending of requests for payment).

Review: On November 10, 2008 the World Bank, the IFC and PricewaterhouseCoopers presented their third annual study Paying Taxes 2009). With the kind permission of the Pricewaterhouse Coopers the translation is provided by the expert of the analytical group «Foros» Natalya Dorokhova.
Keywords: tax, World Bank, PricewaterhouseCoopers, tax rate, tax calculation, income.

Review: The solidary tax on wealth, or the wealth tax is an annual tax, which is applied in France to the physical persons, if their wealth is greater than a certain legislatively set level. The article includes detailed characteristics of normative regulation of this tax
Keywords: solidary tax on income, SNS, ISF, tax on wealth, France, property, Code General des Impots

Contact information: Sidorova Irina Mikhaylovna, contact@avocatsidorova.fr