Review: The article deals with the phenomenon of imbalance of the tax system in the market economy conditions. The authors of the article offer their definition of the imbalance of the country's tax system as a combination of various kinds and forms of the disproportions within its structure that have reached critical scales and thus started to influence the country's tax system. The authors also analyze its causes and conditions and describe processes, phenomena and problems that disturb the balance of the country's tax system. The authors also list the results of the presence of such disproportions in the tax field and give examples of the imbalance of rights and obligations of taxpayers and government agencies. In the course of their research the authors have used general and special sciences research methods such as analysis, synthesis, deduction method, comparative law methods, etc. The topic of the imbalance within the taxation system still needs to be studied further. The authors suppose that science needs to study processes, phenomena and problems that distort the balance of the country's tax system, thus creating a threat for the economic security of the cuontry. In this article the authors offer particular ways of improving the tax system and restoring the disturbed balance. It is concluded that the improvement of the country's tax legislation should be based on the principles (criteria) of efficiency and neutrality of the tax system.

Keywords: taxation system, tax burden, tax privileges, tax, tax legislation, system's balance, tax administration, tax system, disparity, imbalance

References:
Shemyakina M.S. Otsenka nalogovogo potentsiala v sisteme obespecheniya nalogovoy bezopasnosti regiona // Natsional'naya bezopasnost' / nota bene. 2015. № 2. C. 304 - 311. DOI: 10.7256/2073-8560.2015.2.14575.
Tsokova V.A. Vzaimodeystvie nalogovoy bazy i nalogovoy stavki NDS i naloga na pribyl' pri opredelenii real'noy nalogovoy nagruzki // Teoreticheskaya i prikladnaya ekonomika. 2014. № 4. C. 39 - 57. DOI: 10.7256/2409-8647.2014.4.12601. URL: http://www.e-notabene.ru/etc/article_12601.html
Den'gi vypali. Stat'ya. Ofitsial'nyy sayt Ekspert-onlayn. Rezhim dostupa: http://expert.ru/2013/03/5/dengi-vyipali/. Data obrashcheniya: 15.08.2016 g.
Syakin R.R. Metodologiya razvitiya nalogovoy sistemy i nalogovogo regulirovaniya v Rossii Dis. … dokt. ekonom. nauk. Saratov, 2012. 308 s.
Dovgaleva N.A. Sovershenstvovanie gosudarstvennogo upravleniya nalogovoy sistemoy v sovremennoy Rossii. Dis. .. kand. sots. nauk. Pyatigorsk, 2010. 203 s.
Balakin R.V. Analiz nalogovoy sistemy Italii v sravnenii s nalogovoy sistemoy RF. // Finansy i upravlenie. 2014. № 3. C. 44 - 81. DOI: 10.7256/2409-7802.2014.3.13709. URL: http://www.e-notabene.ru/flc/article_13709.html
Efremova T.A. Nalogovoe administrirovanie v Rossii: predposylki stanovleniya i osobennosti funktsionirovaniya // Finansy i upravlenie. 2013. № 2. C. 1 - 23. DOI: 10.7256/2409-7802.2013.2.622. URL: http://www.e-notabene.ru/flc/article_622.html
Tumaeva N.E. Issledovanie vliyaniya nalogovykh l'got i osvobozhdeniy na ekonomicheskuyu deyatel'nost' khozyaystvuyushchikh sub'ektov i kachestvo zhizni naseleniya / N.E. Tumaeva // Sistemnoe upravlenie. Elektronnoe nauchnoe periodicheskoe izdanie. 2011. № 4(14). S. 6-7.
Syakin R.R. Metodologiya razvitiya nalogovoy sistemy i nalogovogo regulirovaniya v Rossii. Dis. … kand. ekon. nauk. (spets-t' 08.00.10). Saratov, 2012. S. 56.
Molodezh' i nauka: v 3 t.: materialy konf. T. 1. Ch. 1 / otv. za vypusk A. N. Tamarovskaya. Krasnoyarsk: Sib. feder. un-t, 2014. S. 75.
Dolgopolov O.I. O nekotorykh voprosakh pravovoy prirody protsentov, nachislyaemykh na izlishne vzyskannye (nesvoevremenno vozvrashchennye) summy nalogov // SPS Konsul'tantPlyus. 2015. S. 34.
Alimbekova A.S. Pravoprimenenie nalogovo-pravovykh norm nalogovymi organami kak osobaya forma realizatsii nalogovogo prava // Nalogi. 2014. № 1. S. 7-11.
Borodushko E.S. Disbalansy v natsional'noy ekonomike i ekonomicheskoy bezopasnosti v Rossiyskoy Federatsii / E.S. Borodushko // Vestnik Sankt-Peterburgskogo universiteta MVD Rossii. 2010. № 3 (47). C. 45.

References (transliteration):
Shemyakina M.S. Otsenka nalogovogo potentsiala v sisteme obespecheniya nalogovoy bezopasnosti regiona // Natsional'naya bezopasnost' / nota bene. 2015. № 2. C. 304 - 311. DOI: 10.7256/2073-8560.2015.2.14575.
Tsokova V.A. Vzaimodeystvie nalogovoy bazy i nalogovoy stavki NDS i naloga na pribyl' pri opredelenii real'noy nalogovoy nagruzki // Teoreticheskaya i prikladnaya ekonomika. 2014. № 4. C. 39 - 57. DOI: 10.7256/2409-8647.2014.4.12601. URL: http://www.e-notabene.ru/etc/article_12601.html
Den'gi vypali. Stat'ya. Ofitsial'nyy sayt Ekspert-onlayn. Rezhim dostupa: http://expert.ru/2013/03/5/dengi-vyipali/. Data obrashcheniya: 15.08.2016 g.
Syakin R.R. Metodologiya razvitiya nalogovoy sistemy i nalogovogo regulirovaniya v Rossii Dis. … dokt. ekonom. nauk. Saratov, 2012. 308 s.
Dovgaleva N.A. Sovershenstvovanie gosudarstvennogo upravleniya nalogovoy sistemoy v sovremennoy Rossii. Dis. .. kand. sots. nauk. Pyatigorsk, 2010. 203 s.
Balakin R.V. Analiz nalogovoy sistemy Italii v sravnenii s nalogovoy sistemoy RF. // Finansy i upravlenie. 2014. № 3. C. 44 - 81. DOI: 10.7256/2409-7802.2014.3.13709. URL: http://www.e-notabene.ru/flc/article_13709.html
Efremova T.A. Nalogovoe administrirovanie v Rossii: predposylki stanovleniya i osobennosti funktsionirovaniya // Finansy i upravlenie. 2013. № 2. C. 1 - 23. DOI: 10.7256/2409-7802.2013.2.622. URL: http://www.e-notabene.ru/flc/article_622.html
Tumaeva N.E. Issledovanie vliyaniya nalogovykh l'got i osvobozhdeniy na ekonomicheskuyu deyatel'nost' khozyaystvuyushchikh sub'ektov i kachestvo zhizni naseleniya / N.E. Tumaeva // Sistemnoe upravlenie. Elektronnoe nauchnoe periodicheskoe izdanie. 2011. № 4(14). S. 6-7.
Syakin R.R. Metodologiya razvitiya nalogovoy sistemy i nalogovogo regulirovaniya v Rossii. Dis. … kand. ekon. nauk. (spets-t' 08.00.10). Saratov, 2012. S. 56.
Molodezh' i nauka: v 3 t.: materialy konf. T. 1. Ch. 1 / otv. za vypusk A. N. Tamarovskaya. Krasnoyarsk: Sib. feder. un-t, 2014. S. 75.
Dolgopolov O.I. O nekotorykh voprosakh pravovoy prirody protsentov, nachislyaemykh na izlishne vzyskannye (nesvoevremenno vozvrashchennye) summy nalogov // SPS Konsul'tantPlyus. 2015. S. 34.
Alimbekova A.S. Pravoprimenenie nalogovo-pravovykh norm nalogovymi organami kak osobaya forma realizatsii nalogovogo prava // Nalogi. 2014. № 1. S. 7-11.
Borodushko E.S. Disbalansy v natsional'noy ekonomike i ekonomicheskoy bezopasnosti v Rossiyskoy Federatsii / E.S. Borodushko // Vestnik Sankt-Peterburgskogo universiteta MVD Rossii. 2010. № 3 (47). C. 45.

Review: The subject of the present research article is the peculiarities of the process of providing and exposing financial resources of the municipal governments in Russia, in particular, in the Ufa and Orenburg Governorates during the post-reform period. In his research Ishimbaev offers his classification of budget revenues and expenditures and analyzes the legal mechanism used for preparing and approving the city's budget scheme. The author of the article pays special attention to the analysis of particular results of economic activity in the cities of the Ufa and Orenburg Governorates after the Municipal Statute of 1870 had come into force. The methodological basis of the research involves general research methods such as empirical method, analysis, and specific research methods such as statistical and historical methods. The scientific novelty of the research and rationale of the topic are caused by the fact that the author analyzes the content of the city budget expenditures and analyze the budget policy of municipal governments in major cities and small towns of the Ufa and Orenburg Governorates. The author makes a conclusion that the opportunity to provide public budgets obtained by cities and towns after the Municipal Statute of 1870 had come into force increased the amount of city's budget revenues. 

Keywords: municipal reform, activities of local authorities, city's economy, local government, budget expenditures, budget revenues, municipal finance, city budget, municipal tax, economic development

References:
Spisok naselennykh mest po svedeniyam 1866 g. Orenburgskaya guberniya. T.XXVIII. SPb., s. sp. 1.
Regional'nye banki v transformatsionnoy ekonomike: podkhody k formirovaniyu kontseptsii razvitiya. Monografiya / Zver'kova T.N. Orenburg: Izdatel'stvo « OOO « Agentstvo Pressa», 2012. 214 s.
Samorodov D.P. Utverzhdenie kapitalizma v torgovle dorevolyutsionnoy Bashkirii: Vtoraya polovina XIX –nachalo XX vv. // Monografiya. Sterlitamak. 1999. 349 s.
Tsentral'nyy gosudarstvennyy istoricheskiy arkhiv Respubliki Bashkortostan. Fond.11. Op.1. D.46.
Ufimskie gubernskie vedomosti. 1871 g. 13 fevralya.
Materialy, otnosyashchiesya do novogo obshchestvennogo ustroystva v gorodakh Imperii. V 6 t. T. . I. SPb, 1877. 564 c.
Sbornik statisticheskikh svedeniy po Ufimskoy gubernii. Ufa, 1900. T. VII. Ch. III. 195 s.
Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta ot 28 oktyabrya 1870 g. // Polnoe sobranie zakonov Rossiyskoy imperii. Sobranie II-e. SPb., 1830-1884. T. XLV. Otd. II. №48857.
Materialy, otnosyashchiesya do novogo obshchestvennogo ustroystva v gorodakh Imperii. V 6 t. T. . II. SPb, 1877. 557 s.
Gosudarstvennyy arkhiv Orenburgskoy Oblasti. Fond.6.D.13256.
Gorodovoe polozhenie s ob'yasneniyami. Izdanie Khozyaystvennogo departamenta MVD. SPb. 1870. 239 s.
Gosudarstvennyy arkhiv Orenburgskoy Oblasti. Fond.6. Op.6. D.14195.
Svod zakonov Rossiyskoy imperii. M., 1910. T.2.Ch.1. 257 s.
Shreyder G. I. Gorod i Gorodovoe polozhenie 1870 g. //Istoriya Rossii v XIX v.T.4.Otd.II.M., b.g.
Dmokhovskiy A. O nachalakh gorodskogo ustroystva. SPb., 1862. 151 s.
Dityatin I. I. Ustroystvo i upravlenie gorodov Rossii. Yaroslavl', 1877. T.2. 565 s.
Rossiyskiy gosudarstvennyy istoricheskiy arkhiv F.1263. Op.1. D. 3726; D.3857; D.4053; D. 4400; D.4733; D. 4869.

References (transliteration):
Spisok naselennykh mest po svedeniyam 1866 g. Orenburgskaya guberniya. T.XXVIII. SPb., s. sp. 1.
Regional'nye banki v transformatsionnoy ekonomike: podkhody k formirovaniyu kontseptsii razvitiya. Monografiya / Zver'kova T.N. Orenburg: Izdatel'stvo « OOO « Agentstvo Pressa», 2012. 214 s.
Samorodov D.P. Utverzhdenie kapitalizma v torgovle dorevolyutsionnoy Bashkirii: Vtoraya polovina XIX –nachalo XX vv. // Monografiya. Sterlitamak. 1999. 349 s.
Tsentral'nyy gosudarstvennyy istoricheskiy arkhiv Respubliki Bashkortostan. Fond.11. Op.1. D.46.
Ufimskie gubernskie vedomosti. 1871 g. 13 fevralya.
Materialy, otnosyashchiesya do novogo obshchestvennogo ustroystva v gorodakh Imperii. V 6 t. T. . I. SPb, 1877. 564 c.
Sbornik statisticheskikh svedeniy po Ufimskoy gubernii. Ufa, 1900. T. VII. Ch. III. 195 s.
Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta ot 28 oktyabrya 1870 g. // Polnoe sobranie zakonov Rossiyskoy imperii. Sobranie II-e. SPb., 1830-1884. T. XLV. Otd. II. №48857.
Materialy, otnosyashchiesya do novogo obshchestvennogo ustroystva v gorodakh Imperii. V 6 t. T. . II. SPb, 1877. 557 s.
Gosudarstvennyy arkhiv Orenburgskoy Oblasti. Fond.6.D.13256.
Gorodovoe polozhenie s ob'yasneniyami. Izdanie Khozyaystvennogo departamenta MVD. SPb. 1870. 239 s.
Gosudarstvennyy arkhiv Orenburgskoy Oblasti. Fond.6. Op.6. D.14195.
Svod zakonov Rossiyskoy imperii. M., 1910. T.2.Ch.1. 257 s.
Shreyder G. I. Gorod i Gorodovoe polozhenie 1870 g. //Istoriya Rossii v XIX v.T.4.Otd.II.M., b.g.
Dmokhovskiy A. O nachalakh gorodskogo ustroystva. SPb., 1862. 151 s.
Dityatin I. I. Ustroystvo i upravlenie gorodov Rossii. Yaroslavl', 1877. T.2. 565 s.
Rossiyskiy gosudarstvennyy istoricheskiy arkhiv F.1263. Op.1. D. 3726; D.3857; D.4053; D. 4400; D.4733; D. 4869.

Review: The subject of the present research is the legal nature of the payments arriving into the state off-budget social funds at different stages of development of social insurance. Considering the fact that there is the new wave of the dicussion about the transfer of administration of insurance contributions from the off-budget funds into the tax service, the analysis of the legal nature of insurance contributions is growing especially important. In this article Berezina examines the legal transformation that has happened in the legal regulation of insurance contributions and analyzes the evolution of the legal positions of the Constitutional Court of the Russian Federation, opinions of scientists and experts on the matter, and proposals of the Russian Federation goverment concerning necessary changes in the current legislation. In her research Berezina has used the combination of several research methods, in particular, legalistic, comparative law, systemic (logical) methods, analysis of the aforesaid phenomena from the point of view of its historical development, etc. The main conclusions of the research are the following: Unlike taxes, insurance contributions for compulsory pension insurance comply with the compensatory and collectibility criteria because when received by the Pension Fund of the Russian Federation, these contributions are personified in terms of each insured party and thus develops its subjective right to a pension. The scientific novelty of the research is caused by the fact that the author offers criteria for differentiating between taxes and insurance charges from the point of view of the nature of legal relations in the sphere of compulsory pension insurance. 

Keywords: social security, obligation, public legal fees, parafiscal payments, legal nature, off-budget fund, taxes, insurance contributions, social insurance, social function of the state

References:
Dolgova A.Yu. Parafiskal'nye sbory v Rossii: monografiya / A.Yu. Dolgova; Voronezhskiy gosudarstvennyy universitet. Voronezh: Izdatel'stvo Voronezhskogo gosudarstvennogo universiteta, 2012. S. 99
Yakushev A.O. Parafiskalitet kak instrument publichnoy finansovoy deyatel'nosti // v kn.: Nalogovoe pravo v resheniyakh Konstitutsionnogo Suda Rossiyskoy Federatsii 2010 g.: sbornik materialov VIII Mezhdunarodnoy nauchno-prakticheskoy konferentsii (15-16 aprelya 2011 g., Moskva) / Sost. M.V. Zavyazochnikova; pod red. S.G. Pepelyaeva. M.: Norma, 2012. S. 161-170.
Federal'nyy zakon ot 24.07.2009 (red. Ot 29.12.2015g.) № 212-FZ «O strakhovykh vznosakh v Pensionnyy fond Rossiyskoy Federatsii, Fond sotsial'nogo strakhovaniya Rossiyskoy Federatsii, Federal'nyy fond obyazatel'nogo meditsinskogo strakhovaniya».
Strel'nikov V.V. Finansovo-pravovye otnosheniya v sfere strakhovaniya // Zhurnal rossiyskogo prava. 2006. № 2. S. 43.
Postanovlenie Konstitutsionnogo Suda Rossiyskoy Federatsii ot 11 noyabrya 1997 g. № 16-P «Po delu o proverke konstitutsionnosti stat'i 11 (8) Zakona Rossiyskoy Federatsii ot 1 aprelya 1993 goda «O Gosudarstvennoy granitse Rossiyskoy Federatsii» v redaktsii ot 19 iyulya 1997 goda» // Sobranie zakonodatel'stva Rossiyskoy Federatsii. 1997. № 46. St. 5339.
Chesnokova D., Yudovich A. Reformirovanie rossiyskoy sistemy sotsial'nogo strakhovaniya // Korporativnyy yurist. 2010. № 3. S. 6
Imykshenova E.A. O pravovoy prirode strakhovykh vznosov // Zakon. 2007. № 3. S. 130; Belyaninova Yu.V. Kommentariy k Federal'nomu zakonu ot 15 dekabrya 2001 g. № 167-FZ «Ob obyazatel'nom pensionnom strakhovanii v RF (postateynyy)» // SPS «Konsul'tantPlyus». 2008.
Stat'ya 39 Konstitutsii Rossiyskoy Federatsii ot 12 dekabrya 1993 g. // SZ RF. 2009. № 4. St. 445.
Shashkova O.V., Khlistun Yu.V. Kommentariy k Federal'nomu zakonu ot 15.12.2001 № 167-FZ «Ob obyazatel'nom pensionnom strakhovanii v Rossiyskoy Federatsii» Podgotovlen dlya sistemy Konsul'tantPlyus, 2015
Pokachalova E.V. Strakhovye vznosy v gosudarstvennye sotsial'nye vnebyudzhetnye fondy i nalogi v RF: osobennosti pravovoy prirody // Nalogi. 2014. № 1. S. 29-33
Peremyshlennikova O.N. K voprosu o pravovoy prirode strakhovykh vznosov v gosudarstvennye sotsial'nye vnebyudzhetnye fondy // Finansovoe pravo. 2012. № 7. S. 32-39; Vasyanina E.L. Fiskal'noe pravo Rossii: monografiya / Pod red. S.V. Zapol'skogo. M.: Kontrakt, 2013. 152 s.
Tropskaya S.S. Strakhovye vznosy v gosudarstvennye sotsial'nye vnebyudzhetnye fondy // Sovremennaya teoriya finansovogo prava: sbornik materialov mezhdunarodnoy nauchno-prakticheskoy konferentsii (Moskva, 19-20 marta 2010 g.) / Pod red. S.V. Zapol'skogo, I.A. Tsindeliani. M.: RAP, 2011. S. 11. Elektronnyy variant.

References (transliteration):
Dolgova A.Yu. Parafiskal'nye sbory v Rossii: monografiya / A.Yu. Dolgova; Voronezhskiy gosudarstvennyy universitet. Voronezh: Izdatel'stvo Voronezhskogo gosudarstvennogo universiteta, 2012. S. 99
Yakushev A.O. Parafiskalitet kak instrument publichnoy finansovoy deyatel'nosti // v kn.: Nalogovoe pravo v resheniyakh Konstitutsionnogo Suda Rossiyskoy Federatsii 2010 g.: sbornik materialov VIII Mezhdunarodnoy nauchno-prakticheskoy konferentsii (15-16 aprelya 2011 g., Moskva) / Sost. M.V. Zavyazochnikova; pod red. S.G. Pepelyaeva. M.: Norma, 2012. S. 161-170.
Federal'nyy zakon ot 24.07.2009 (red. Ot 29.12.2015g.) № 212-FZ «O strakhovykh vznosakh v Pensionnyy fond Rossiyskoy Federatsii, Fond sotsial'nogo strakhovaniya Rossiyskoy Federatsii, Federal'nyy fond obyazatel'nogo meditsinskogo strakhovaniya».
Strel'nikov V.V. Finansovo-pravovye otnosheniya v sfere strakhovaniya // Zhurnal rossiyskogo prava. 2006. № 2. S. 43.
Postanovlenie Konstitutsionnogo Suda Rossiyskoy Federatsii ot 11 noyabrya 1997 g. № 16-P «Po delu o proverke konstitutsionnosti stat'i 11 (8) Zakona Rossiyskoy Federatsii ot 1 aprelya 1993 goda «O Gosudarstvennoy granitse Rossiyskoy Federatsii» v redaktsii ot 19 iyulya 1997 goda» // Sobranie zakonodatel'stva Rossiyskoy Federatsii. 1997. № 46. St. 5339.
Chesnokova D., Yudovich A. Reformirovanie rossiyskoy sistemy sotsial'nogo strakhovaniya // Korporativnyy yurist. 2010. № 3. S. 6
Imykshenova E.A. O pravovoy prirode strakhovykh vznosov // Zakon. 2007. № 3. S. 130; Belyaninova Yu.V. Kommentariy k Federal'nomu zakonu ot 15 dekabrya 2001 g. № 167-FZ «Ob obyazatel'nom pensionnom strakhovanii v RF (postateynyy)» // SPS «Konsul'tantPlyus». 2008.
Stat'ya 39 Konstitutsii Rossiyskoy Federatsii ot 12 dekabrya 1993 g. // SZ RF. 2009. № 4. St. 445.
Shashkova O.V., Khlistun Yu.V. Kommentariy k Federal'nomu zakonu ot 15.12.2001 № 167-FZ «Ob obyazatel'nom pensionnom strakhovanii v Rossiyskoy Federatsii» Podgotovlen dlya sistemy Konsul'tantPlyus, 2015
Pokachalova E.V. Strakhovye vznosy v gosudarstvennye sotsial'nye vnebyudzhetnye fondy i nalogi v RF: osobennosti pravovoy prirody // Nalogi. 2014. № 1. S. 29-33
Peremyshlennikova O.N. K voprosu o pravovoy prirode strakhovykh vznosov v gosudarstvennye sotsial'nye vnebyudzhetnye fondy // Finansovoe pravo. 2012. № 7. S. 32-39; Vasyanina E.L. Fiskal'noe pravo Rossii: monografiya / Pod red. S.V. Zapol'skogo. M.: Kontrakt, 2013. 152 s.
Tropskaya S.S. Strakhovye vznosy v gosudarstvennye sotsial'nye vnebyudzhetnye fondy // Sovremennaya teoriya finansovogo prava: sbornik materialov mezhdunarodnoy nauchno-prakticheskoy konferentsii (Moskva, 19-20 marta 2010 g.) / Pod red. S.V. Zapol'skogo, I.A. Tsindeliani. M.: RAP, 2011. S. 11. Elektronnyy variant.

Review: In this article Yeremenko examines the organic relationship between the categories of equity and efficiency arising from a corresponding relationship of ethics and economics. According to the author, the relationship between ethics and economics should be thoroughly studied from the economical and philosophical points of view. The purpose of the article is to show the organic relationship between the categories of equity and efficiency arising from a corresponding relationship of ethics and economics. The author of the article tries to demonstrate the withdrawal from the ethical grounds of economics towards mathematical analysis did not lead to the desired outcome. This is proved by the fact that mainstream economics is unable to predict economic crises, on the contrary, it is the period of crisis when economics produce new movements relating economic problems to their ethical grounds. In the course of writing this research the author has used methodology of scientific theoretical analysis as well as systems approach. Based on the theoretical material, the author of the study examines the hypothesis that equitable tax system is economically effective. Examples considered by the author confirm this hypothesis, however, the problem is that the efficiency of equitable taxation is achieved in the long term, this creates certain difficulties in the process of assessing it. On the basis of the conducted research, the author developed a doctrinal definition of equity in taxation. 

Keywords: equitable taxation, equity in taxation, concept of equity, equitable taxation system, ethics and economics, tax efficiency, tax equity, taxation, efficiency, equity

References:
D'yakova V.V. Protivorechie mezhdu sotsial'noy spravedlivost'yu i ekonomicheskoy effektivnost'yu v sovremennom publichnom upravlenii / V.V. D'yakova // Izvestiya Rossiyskogo gosudarstvennogo pedagogicheskogo universiteta im. A.I. Gertsena. – 2009. – №106. – S. 225-230.
Berg A. Ostri D. Neravenstvo i neustoychivyy rost: dve storony odnoy medali. / A. Berg, D. Ostri // Vestnik mezhdunarodnykh organizatsiy: obrazovanie, nauka, novaya ekonomika. – 2013. – T.8. №4. – S. 77-99.
Makasheva N.A. Eticheskie osnovy ekonomicheskoy teorii: Ocherki istorii / N.A. Makasheva. – M.:INION, 1993.
Makasheva, N.A. Vzaimosvyaz' etiki i teorii v istorii ekonomicheskoy mysli: avtoref. diss. ... d-ra ekon. nauk: 08.00.02 / Makasheva Nataliya Andreevna. – M., 1995. – 42 s.
Problemy sotsial'noy spravedlivosti v zerkale sovremennoy ekonomicheskoy teorii / Obshch.red. D.D. Moskvina. – M.: Editorial URSS, 2002. – 192 s.
Sen A. Ob etike i ekonomike. – M.: Nauka, 1996. – 160 s.
Smit A. Issledovanie o prirode i prichinakh bogatstva narodov. – M.: Sotsekgie, 1962. – 684 s.
Spravedlivost' i razvitie: doklad o mirovom razvitii / [red. Bondarenko A.V.; per. s angl. Gurova I.P. i dr.]. – M.: Ves' Mir, 2006. – 312 s.
Finansovyy krizis i provaly sovremennoy ekonomicheskoy nauki (materialy mezhdunarodnogo simpoziuma) // Voprosy ekonomiki. – 2010. – №6. – S.10-11.
Jonathan D. Ostry, Andrew Berg, and Charalambos G. Tsangarides. Redistribution, Inequality and Growth / IMF STAFF DISCUSSION NOTE. 2014.
Okun Arthur. EqualityandEfficiency: TheBigTradeoff (1975).
Sharing the Pie /// Alvin Rabushka, ‘The Flat Tax’, in International Economic Conference Progress Foundation 2000, The Flat Tax: American and European Perspectives (2000) 3, at 4, and Alvin Rabushka, A Simplified Tax System; The Option for Mexico (Essays in public policy no. 38) (1993), at 5

References (transliteration):
D'yakova V.V. Protivorechie mezhdu sotsial'noy spravedlivost'yu i ekonomicheskoy effektivnost'yu v sovremennom publichnom upravlenii / V.V. D'yakova // Izvestiya Rossiyskogo gosudarstvennogo pedagogicheskogo universiteta im. A.I. Gertsena. – 2009. – №106. – S. 225-230.
Berg A. Ostri D. Neravenstvo i neustoychivyy rost: dve storony odnoy medali. / A. Berg, D. Ostri // Vestnik mezhdunarodnykh organizatsiy: obrazovanie, nauka, novaya ekonomika. – 2013. – T.8. №4. – S. 77-99.
Makasheva N.A. Eticheskie osnovy ekonomicheskoy teorii: Ocherki istorii / N.A. Makasheva. – M.:INION, 1993.
Makasheva, N.A. Vzaimosvyaz' etiki i teorii v istorii ekonomicheskoy mysli: avtoref. diss. ... d-ra ekon. nauk: 08.00.02 / Makasheva Nataliya Andreevna. – M., 1995. – 42 s.
Problemy sotsial'noy spravedlivosti v zerkale sovremennoy ekonomicheskoy teorii / Obshch.red. D.D. Moskvina. – M.: Editorial URSS, 2002. – 192 s.
Sen A. Ob etike i ekonomike. – M.: Nauka, 1996. – 160 s.
Smit A. Issledovanie o prirode i prichinakh bogatstva narodov. – M.: Sotsekgie, 1962. – 684 s.
Spravedlivost' i razvitie: doklad o mirovom razvitii / [red. Bondarenko A.V.; per. s angl. Gurova I.P. i dr.]. – M.: Ves' Mir, 2006. – 312 s.
Finansovyy krizis i provaly sovremennoy ekonomicheskoy nauki (materialy mezhdunarodnogo simpoziuma) // Voprosy ekonomiki. – 2010. – №6. – S.10-11.
Jonathan D. Ostry, Andrew Berg, and Charalambos G. Tsangarides. Redistribution, Inequality and Growth / IMF STAFF DISCUSSION NOTE. 2014.
Okun Arthur. EqualityandEfficiency: TheBigTradeoff (1975).
Sharing the Pie /// Alvin Rabushka, ‘The Flat Tax’, in International Economic Conference Progress Foundation 2000, The Flat Tax: American and European Perspectives (2000) 3, at 4, and Alvin Rabushka, A Simplified Tax System; The Option for Mexico (Essays in public policy no. 38) (1993), at 5

Review: The object of the present research is the taxation of residential property. The subject of the research is the principles of taxation. The author of the article examines the principles of real property taxation according to the world theory and practice and then applies these principles to taxation of residential property critically re-evaluating each of them. The researcher underlines that the status of residential property illustrated by the purpose of use, high significance and social sensibility thereof sets requirements for the aforesaid principles which are not identical to the general principles of taxation. The methodology of the research is based on the analysis of the theoretical works written by contemporary scientists who study the issues of property taxation as well as effective legislative documents regulating taxation of residential property in post-Soviet countries and generalization and systematization of data. The scientific novelty of the research is caused by the fact that the author describes and systematizes the pricniples taxation of residential property should be based on as a complex and socially important phenomenon. The author's special contribution to the topic is the substantiation of the limited scope of application of the elements of market pricing when calculating taxable price of a piece of residential property and assessing the need to provide tax benefits not only for pieces of residential property but also to owners with special social status. 

Keywords: principles of taxation, residential property, mass assessment, market value, modeling taxes, price factors, tax benefits, social sensibility, variable tax rate, tax progressivity

References:
Kara-Murza S. Kontseptsiya novogo naloga na zhil'e: metodologicheskie soobrazheniya.// Elektronnyy resurs],-Rezhim dostupa: http://centero.ru/digest/kontseptsiya-novogo-naloga-na-zhile-metodologicheskie-soobrazheniya.
Vyal'tsev N.N. Problemy vvedeniya naloga na nedvizhimost' fizicheskikh lits v Rossii // Teoriya i praktika obshchestvennogo razvitiya/2012/ № 12. S. 484-487.
Belova G.Yu. Problemy i perspektivy reformirovaniya nalogooblozheniya zhiloy nedvizhimosti // Nauchnye trudy: Institut narodnokhozyaystvennogo prognozirovaniya RAN. 2010. № 8. S. 213-238.
Yarullin R.R. O naloge na nedvizhimost' s fizicheskikh lits, yavlyayushchikhsya sobstvennikami gorodskogo zhilishchnogo fonda// Vestnik OGU. 2014. № 9. S. 80-86.
Gribovskiy S. V., Barinov N. P. Otsenka nedvizhimosti dlya nalogooblozheniya // Imushchestvennye otnosheniya v RF. 2006. № 5. S. 96-106.
Khodov L.G. Nalogi na nedvizhimost': zarubezhnyy opyt, rossiyskie problemy. // Zhilishchnoe pravo. 2009. № 2. S. 101-111.
Ekkert Dzh.K. Organizatsiya otsenki i nalogooblozheniya nedvizhimosti. T. 1. M: STAR- INTER. 1997. 382 C.
Smit A. Issledovanie o prirode i prichinakh bogatstva narodov. M: Sotsekgiz. 1962. 684 C.
Gribovskiy S.V. Predlozheniya po sozdaniyu metodiki otsenki nedvizhimosti dlya tseley nalogooblozheniya. // Imushchestvennye otnosheniya v Rossiyskoy Federatsii. 2009. № 4. S.42-49.
Pokolodin V.V. Mirovaya praktika nalogooblozheniya nedvizhimosti i osobennosti formirovaniya kontseptsii naloga na nedvizhimost' dlya rossiyskoy ekonomiki.// [Elektronnyy resurs],-Rezhim dostupa: http://crea.ru/newcrea/Articles/reform/pok_artk/pok_artk.htm.
Sternik G.M., Sternik S.G. Aktual'nye problemy teorii i praktiki massovoy otsenki nedvizhimosti dlya tseley nalogooblozheniya // Imushchestvenne otnosheniya v RF. 2010.№ 10.S. 47-57.
Lukashova I.V. Sravnitel'nyy analiz naloga na zhiluyu nedvizhimost' v stranakh Tsentral'noy Azii // Finansy i upravlenie. - 2016. - 2. - C. 1 - 21. DOI: 10.7256/2409-7802.2016.2.17578. URL: http://www.e-notabene.ru/flc/article_17578.html
Lukashova I.V. Sravnitel'nyy analiz naloga na zhiluyu nedvizhimost' v stranakh Zakavkaz'ya // Finansy i upravlenie. - 2016. - 2. - C. 22 - 37. DOI: 10.7256/2409-7802.2016.2.17659. URL: http://www.e-notabene.ru/flc/article_17659.html

References (transliteration):
Kara-Murza S. Kontseptsiya novogo naloga na zhil'e: metodologicheskie soobrazheniya.// Elektronnyy resurs],-Rezhim dostupa: http://centero.ru/digest/kontseptsiya-novogo-naloga-na-zhile-metodologicheskie-soobrazheniya.
Vyal'tsev N.N. Problemy vvedeniya naloga na nedvizhimost' fizicheskikh lits v Rossii // Teoriya i praktika obshchestvennogo razvitiya/2012/ № 12. S. 484-487.
Belova G.Yu. Problemy i perspektivy reformirovaniya nalogooblozheniya zhiloy nedvizhimosti // Nauchnye trudy: Institut narodnokhozyaystvennogo prognozirovaniya RAN. 2010. № 8. S. 213-238.
Yarullin R.R. O naloge na nedvizhimost' s fizicheskikh lits, yavlyayushchikhsya sobstvennikami gorodskogo zhilishchnogo fonda// Vestnik OGU. 2014. № 9. S. 80-86.
Gribovskiy S. V., Barinov N. P. Otsenka nedvizhimosti dlya nalogooblozheniya // Imushchestvennye otnosheniya v RF. 2006. № 5. S. 96-106.
Khodov L.G. Nalogi na nedvizhimost': zarubezhnyy opyt, rossiyskie problemy. // Zhilishchnoe pravo. 2009. № 2. S. 101-111.
Ekkert Dzh.K. Organizatsiya otsenki i nalogooblozheniya nedvizhimosti. T. 1. M: STAR- INTER. 1997. 382 C.
Smit A. Issledovanie o prirode i prichinakh bogatstva narodov. M: Sotsekgiz. 1962. 684 C.
Gribovskiy S.V. Predlozheniya po sozdaniyu metodiki otsenki nedvizhimosti dlya tseley nalogooblozheniya. // Imushchestvennye otnosheniya v Rossiyskoy Federatsii. 2009. № 4. S.42-49.
Pokolodin V.V. Mirovaya praktika nalogooblozheniya nedvizhimosti i osobennosti formirovaniya kontseptsii naloga na nedvizhimost' dlya rossiyskoy ekonomiki.// [Elektronnyy resurs],-Rezhim dostupa: http://crea.ru/newcrea/Articles/reform/pok_artk/pok_artk.htm.
Sternik G.M., Sternik S.G. Aktual'nye problemy teorii i praktiki massovoy otsenki nedvizhimosti dlya tseley nalogooblozheniya // Imushchestvenne otnosheniya v RF. 2010.№ 10.S. 47-57.
Lukashova I.V. Sravnitel'nyy analiz naloga na zhiluyu nedvizhimost' v stranakh Tsentral'noy Azii // Finansy i upravlenie. - 2016. - 2. - C. 1 - 21. DOI: 10.7256/2409-7802.2016.2.17578. URL: http://www.e-notabene.ru/flc/article_17578.html
Lukashova I.V. Sravnitel'nyy analiz naloga na zhiluyu nedvizhimost' v stranakh Zakavkaz'ya // Finansy i upravlenie. - 2016. - 2. - C. 22 - 37. DOI: 10.7256/2409-7802.2016.2.17659. URL: http://www.e-notabene.ru/flc/article_17659.html

Review: The subject of the research is the analysis of the evolution of the profit taxation in the Russian Federation including development of the state legislative basis. The purpose of the research is to define regular patterns of state regulation of profits made by economic entities at different stages of the development of the national economy including periods of the economic growth and crisis. The results of the research are the description of the role of corporate profit tax in the pumping up the budgets of all levels, critical analysis of the legislative basis for the aforesaid tax, stressing out debatable points in administration of the given tax and determination of alternative opportunities of tax regulation. The main research method used by the author is the monographic method based on the comparative anaylsis of the legislative basis. The importance of the research is caused by the fact that the results of the research can be applied by the Ministry of Finance of the Russian Federation to the process of tax regulation and creation of regulatory documents dealing with the issues of taxation of corporate profits. Results of the analysis of the theories of taxation from the point of view of the conceptual provisions of the economic development allow to make certain conclusions about evoluation of the profit taxation in the Russian Federation. Development of the legislative basis implies renovation of the analytical technology which, in its turn, allows to establish the most efficient instruments of profit taxation for economic entities under the conditions of the economic crisis of the Russian Federation. In this regard, the author assumes that creation of the efficient system of profits taxation would allow, on the one hand, improve the mechanism of the risk-oriented tax administration and develop effective basis of taxation, and to offer regulation models that would satisfy requirements of the modern economic situation, on the other hand. 

Keywords: profit, tax base, budget, tax benefit, tax system, tax period, tax holidays, tax rate, tax policy, evolution

References:
International Transfer Pricing 2013/14 // [Elektronnyy resurs] // www.pwc.com/internationaltp.
Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby [Elektronnyy resurs] // Rezhim dostupa // http:// www.nalog.ru
Ofitsial'nyy sayt Federal'noy sluzhby gosudarstvennoy statistiki Rossiyskoy Federatsii [Elektronnyy resurs] // Rezhim dostupa // http:// www.gks.ru
Ofitsial'nyy sayt Ministerstva finansov Rossiyskoy Federatsii [Elektronnyy resurs] // Rezhim dostupa // http://www.minfin.ru
Roshchupkina, V.V. Rol' nalogovogo menedzhmenta sub'ektov ekonomicheskoy deyatel'nosti v optimizatsii fakticheskoy sposobnosti nalogoplatel'shchika k uplate naloga na pribyl' / V.V. Roshchupkina // Vestnik SKFU.-Stavropol': SKFU, 2016. – №1 (52). – s. 88-93.
Roshchupkina V.V. Innovatsionnyy mekhanizm rascheta nalogovoy nagruzki regiona / V.V. Roshchupkina // Materialy mezhdunarodnoy konferentsii «Sovremennye vyzovy i realii ekonomicheskogo razvitiya Rossii»-Stavropol': SKFU, 2015. – s. 156-158.
Roshchupkina V.V. Aktualizatsiya napravleniy fiskal'nogo kontrolya na urovne sub'ekta federatsii (na primere naloga na pribyl' organizatsiy) / V.V. Roshchupkina // Finansovaya analitika: problemy i resheniya. Nauchno-prakticheskiy i informatsionno-analiticheskiy sbornik. – M. – 2015. – №29. – s.2-9.
Goncharenko L.I. Reformirovanie nalogovoy sistemy: obsuzhdenie problem i perspektiv / L.I. Goncharenko, Yu.B. Ivanov // Nalogovaya politika i praktika, 2012. – s. 10-12.
Afonina E.A. Osobennosti postupleniy naloga na pribyl' v byudzhet Stavropol'skogo kraya / E.A. Afonina // Materialy II (IV) mezhdunarodnoy nauchno-prakticheskoy konferentsii «Sovremennye tendentsii razvitiya teorii i praktiki upravleniya v Rossii i za rubezhom». Tom tretiy. Ekonomika.-Stavropol': SKFU, 2013. – s. 137-140.

References (transliteration):
International Transfer Pricing 2013/14 // [Elektronnyy resurs] // www.pwc.com/internationaltp.
Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby [Elektronnyy resurs] // Rezhim dostupa // http:// www.nalog.ru
Ofitsial'nyy sayt Federal'noy sluzhby gosudarstvennoy statistiki Rossiyskoy Federatsii [Elektronnyy resurs] // Rezhim dostupa // http:// www.gks.ru
Ofitsial'nyy sayt Ministerstva finansov Rossiyskoy Federatsii [Elektronnyy resurs] // Rezhim dostupa // http://www.minfin.ru
Roshchupkina, V.V. Rol' nalogovogo menedzhmenta sub'ektov ekonomicheskoy deyatel'nosti v optimizatsii fakticheskoy sposobnosti nalogoplatel'shchika k uplate naloga na pribyl' / V.V. Roshchupkina // Vestnik SKFU.-Stavropol': SKFU, 2016. – №1 (52). – s. 88-93.
Roshchupkina V.V. Innovatsionnyy mekhanizm rascheta nalogovoy nagruzki regiona / V.V. Roshchupkina // Materialy mezhdunarodnoy konferentsii «Sovremennye vyzovy i realii ekonomicheskogo razvitiya Rossii»-Stavropol': SKFU, 2015. – s. 156-158.
Roshchupkina V.V. Aktualizatsiya napravleniy fiskal'nogo kontrolya na urovne sub'ekta federatsii (na primere naloga na pribyl' organizatsiy) / V.V. Roshchupkina // Finansovaya analitika: problemy i resheniya. Nauchno-prakticheskiy i informatsionno-analiticheskiy sbornik. – M. – 2015. – №29. – s.2-9.
Goncharenko L.I. Reformirovanie nalogovoy sistemy: obsuzhdenie problem i perspektiv / L.I. Goncharenko, Yu.B. Ivanov // Nalogovaya politika i praktika, 2012. – s. 10-12.
Afonina E.A. Osobennosti postupleniy naloga na pribyl' v byudzhet Stavropol'skogo kraya / E.A. Afonina // Materialy II (IV) mezhdunarodnoy nauchno-prakticheskoy konferentsii «Sovremennye tendentsii razvitiya teorii i praktiki upravleniya v Rossii i za rubezhom». Tom tretiy. Ekonomika.-Stavropol': SKFU, 2013. – s. 137-140.

Review: The subject of the research is the tax revenues in the regions and districts of the Russian Federation as well as factors influencing these revenues. In their research Malkina and Balakin have described the following four factors of tax revenues: overall federal tax return factor, relative tax return factor for a region, economic growth factor and inflation factor for a region/district. The first factor demonstrates how tax revenues are influenced by changes in the tax policy of the federal center and tax administration of the country in general as well as structural changes in the country's economy which, in its turn, has an impact on the general tax level. The second factor indicates the change in the structure of the region's economy and direct influence of the regional tax policy on the region's tax revenues. The third factor reflects the influence of the region's economic growth on actual tax revenues. The fourth factor evalutes the influence of the inflation rate on final tax revenues of the region. The research is based on official statistical data provided by the Russian Federal State Statistics Service and Federal Tax Service for the period from 2006 to 2013. Based on the analysis of Russian and foreign literature, the authors have analyzed the main approaches to modelling tax systems and decomposing factors influencing the overall level and dynamics of tax revenues. The authors offer a four-factor multiplicative model of forming tax revenues. By using the logarithmic method of factor analysis, the authors have evaluated the influence of each factor on the dynamics of total tax revenues in regions and districts of the Russian Federation. The results of the analysis conducted on the basis of the multiplicative model allow to evaluate the influence of the overall federal tax return as well as the economic growth and inflation rate on tax revenues in the regions and districts of the Russian Federation over the 7-year period. The results of the research are the following: 1) The overall federal tax return factor has a relatively even influence on tax revenues in regions, however, it has had different directions and force in different years. 2) The relative tax return factor demonstrates a certain tendency in a few regions but mostly influenced by differently directed fluctuations. 3) The economic growth factor has had mostly a positive differentiated influence on tax revenues, this influence has been decreasing through years. 4) The inflaction factor has had a dominating increasing influence on the growth of tax revenues in regions and districts. The results of the research can be useful for evaluating the quality of the tax policy at the regional and federal levels. 

Keywords: relative tax return, factor analysis, logarithmic method, regions of the Russian Federation, economic growth, federal districts, tax revenues, real Gross Regional Product, inflation factor, tax return

References:
Sá C., Martins A., Gomes C. Tax morale, Occupation and Income Level: An Analysis of Portuguese Taxpayers // Journal of Economics, Business and Management, Vol. 2, No. 2, May 2014, pp. 112-116.
Downs A., Stetson B. Economic and Non-Economic Factors: An Analysis of Corporate Tax Compliance //Advances in Taxation, Vol.21, 2014, pp. 37 – 72.
Karagöz K. Determinants of Tax Revenue: Does Sectorial Composition Matter? // Journal of Finance, Accounting and Management, 4(2), July 2013, pp. 50 – 63.
Kaya A., Sen H. Taxes and Private Consumption Expenditure: A Component Based Analysis for Turkey // MPRA Paper No. 61857, posted 5, February 2015.
Sharma P., Singh J. Determinants of tax-revenue in India: a principal component analysis approach // International Journal of Economics and Business Research, Vol. 10, No. 1, 2015, pp. 18 – 29.
Ohno T., Hotei M., Sato E., Umezaki C. Decomposition of the Variation of Corporate Tax Revenues : Based on Consideration of Corporate Tax Paradox // Public Policy Review (Article provided by Policy Research Institute, Ministry of Finance Japan), Vol.11, No.2, March 2015, pp. 333-360.
Serkah M., Abizadeh S. Economic growth and tax components: an analysis of tax changes in OECD // Applied Economics, Vol. 37, Iss. 19, 2005, pp. 2251 – 2263.
Castro G. Á., Camarillo D. B. R. Determinants of tax revenue in OECD countries over the period 2001–2011 // Contaduría y Administración, Vol. 59, Iss. 3, October–December 2014, pp. 35 – 59.
Mahdavi S. The level and composition of tax revenue in developing countries: Evidence from unbalanced panel data // International Review of Economics & Finance, Vol. 17, Iss. 4, October 2008, pp. 607 – 617.
Ananiashvili Yu., Papava V. Nalogi, tekhnologiya proizvodstva i ekonomicheskiy rost // Obshchestvo i ekonomika, 2011, № 4, c. 172-196.
Ananiashvili Yu., Papava V. Rol' sredney nalogovoy stavki v keynsianskoy modeli sovokupnogo sprosa // Obshchestvo i ekonomika, 2010, № 3, c. 61-80.
Kachur O. O ponyatii i otsenke nalogovogo bremeni // Obshchestvo i ekonomika, 2015, № 10, c. 85-91.
Balatskiy E., Ekimova N. Nalogovo-byudzhetnaya politika i ekonomicheskiy rost // Obshchestvo i ekonomika, 2011, № 4, c. 197-214.
Shestoperov A., Fokina A. Nalogovaya politika kak instrument diversifikatsii ekonomiki Rossii // Obshchestvo i ekonomika, 2010, № 7, c. 219-231.
Malkina M.Yu., Balakin R.V. Faktornyy i klasternyy analiz nalogovykh dokhodov regionov Rossiyskoy Federatsii // Voprosy upravleniya, 2013, № 4 (6), c. 113-121.
Malkina M.Yu., Pavlinova O.V. Faktornyy analiz i otsenka postupleniy NDPI ot neftedobychi v Rossiyskoy Federatsii i ee regionakh // Ekonomicheskiy analiz: teoriya i praktika, 2015, № 14 (413), c. 35-48.

References (transliteration):
Sá C., Martins A., Gomes C. Tax morale, Occupation and Income Level: An Analysis of Portuguese Taxpayers // Journal of Economics, Business and Management, Vol. 2, No. 2, May 2014, pp. 112-116.
Downs A., Stetson B. Economic and Non-Economic Factors: An Analysis of Corporate Tax Compliance //Advances in Taxation, Vol.21, 2014, pp. 37 – 72.
Karagöz K. Determinants of Tax Revenue: Does Sectorial Composition Matter? // Journal of Finance, Accounting and Management, 4(2), July 2013, pp. 50 – 63.
Kaya A., Sen H. Taxes and Private Consumption Expenditure: A Component Based Analysis for Turkey // MPRA Paper No. 61857, posted 5, February 2015.
Sharma P., Singh J. Determinants of tax-revenue in India: a principal component analysis approach // International Journal of Economics and Business Research, Vol. 10, No. 1, 2015, pp. 18 – 29.
Ohno T., Hotei M., Sato E., Umezaki C. Decomposition of the Variation of Corporate Tax Revenues : Based on Consideration of Corporate Tax Paradox // Public Policy Review (Article provided by Policy Research Institute, Ministry of Finance Japan), Vol.11, No.2, March 2015, pp. 333-360.
Serkah M., Abizadeh S. Economic growth and tax components: an analysis of tax changes in OECD // Applied Economics, Vol. 37, Iss. 19, 2005, pp. 2251 – 2263.
Castro G. Á., Camarillo D. B. R. Determinants of tax revenue in OECD countries over the period 2001–2011 // Contaduría y Administración, Vol. 59, Iss. 3, October–December 2014, pp. 35 – 59.
Mahdavi S. The level and composition of tax revenue in developing countries: Evidence from unbalanced panel data // International Review of Economics & Finance, Vol. 17, Iss. 4, October 2008, pp. 607 – 617.
Ananiashvili Yu., Papava V. Nalogi, tekhnologiya proizvodstva i ekonomicheskiy rost // Obshchestvo i ekonomika, 2011, № 4, c. 172-196.
Ananiashvili Yu., Papava V. Rol' sredney nalogovoy stavki v keynsianskoy modeli sovokupnogo sprosa // Obshchestvo i ekonomika, 2010, № 3, c. 61-80.
Kachur O. O ponyatii i otsenke nalogovogo bremeni // Obshchestvo i ekonomika, 2015, № 10, c. 85-91.
Balatskiy E., Ekimova N. Nalogovo-byudzhetnaya politika i ekonomicheskiy rost // Obshchestvo i ekonomika, 2011, № 4, c. 197-214.
Shestoperov A., Fokina A. Nalogovaya politika kak instrument diversifikatsii ekonomiki Rossii // Obshchestvo i ekonomika, 2010, № 7, c. 219-231.
Malkina M.Yu., Balakin R.V. Faktornyy i klasternyy analiz nalogovykh dokhodov regionov Rossiyskoy Federatsii // Voprosy upravleniya, 2013, № 4 (6), c. 113-121.
Malkina M.Yu., Pavlinova O.V. Faktornyy analiz i otsenka postupleniy NDPI ot neftedobychi v Rossiyskoy Federatsii i ee regionakh // Ekonomicheskiy analiz: teoriya i praktika, 2015, № 14 (413), c. 35-48.

Review: The subject of this article is the tax system. Within the scope of the research, the author examines the elements of the tax system during the process of their creation and development in Russia. Functioning of any, even the most primitive state, is impossible without the tax system. In order to understand the essence of the tax system, it is necessary to trace back its evolution since it was created and up to the present time. The author of the article analyzes the development of the elements of the tax system at different stages of historical development of our country, from the times of Kievan Rus to the 90's of the last century. The author has used the following research methods: analysis and synthesis; theoretical analysis; grouping and systematization; and the graphical method. The results of the analysis has allowed the author to establish the fact that the elements of the tax system defined by the author are fundamental and have remained unchanged throughout centuries. Moreover, the tax system of modern Russia has the same problems and shortcomings that it had in the 17th-18th centuries.

Keywords: income tax, tax system, tax, corruption, the elements of the tax system, tax collectors, tax reform, taxpayers, indirect taxes, direct taxes

References:
Sviderskiy V.V. Zakonomernosti funktsionirovaniya nalogooblozheniya i nalogovoy sistemy v sovremennoy Rossii // Nalogi i nalogooblozhenie.-2014.-9.-C. 802-809. DOI: 10.7256/1812-8688.2014.9.12884.
Efremova T.A. Nalogovoe administrirovanie v Rossii: predposylki stanovleniya i osobennosti funktsionirovaniya // Finansy i upravlenie.-2013.-2.-C. 1-23. DOI: 10.7256/2409-7802.2013.2.622. URL: http://www.e-notabene.ru/flc/article_622.html
Tsokova V.A. Preobrazovaniya nalogovoy sistemy Rossii v epokhu Petra 1. Trudy SKGMI (GTU), izd-vo «Terek», 2013, vypusk 20
Tsokova V.A., Khalin A.A. Reformy S.Yu. Vitte v sfere nalogooblozheniya. Trudy molodykh uchenykh, Vladikavkazskiy nauchnyy tsentr RAN, 2010. № 2
Tsokova V.A., Khalin A.A. Evolyutsiya nalogovoy sistemy Rossii, kak politicheskiy faktor sozdaniya russkogo tsentralizovannogo gosudarstva (X – XVI vv.) Trudy molodykh uchenykh, Vladikavkazskiy nauchnyy tsentr RAN, 2013. № 1
Yanzhul I.I. Osnovnye nachala finansovoy nauki. M., 1975.
Ekonomicheskaya Entsiklopediya. Politicheskaya ekonomiya / Gl. red. A.M. Rumyantsev. M.: Sovetskaya Entsiklopediya, 1979, T. 3.
Yurovskiy L.N. Denezhnaya politika Sovetskoy vlasti (1917 – 1927). – M.: Ekonomika, 2008. s 192.
Turgenev N.I. Opyt teorii nalogov. M.: Sotsekgiz, 1937.
Entsiklopedicheskiy slovar'. Reprintnoe vosproizvedenie izdaniya F.A. Brokgauz – I.A. Efron 1890 – 1907. Polutom 17.
Toropitsyn I.V. Vzglyady Tatishcheva na nalogovuyu politiku Rossiyskogo gosudarstva // Nalogovyy vestnik. 2000. №2.
Tolkushkin A.V. Istoriya nalogov v Rossii. – M.: «Yurist», 2001.
Sokol'nikov G.Ya. Novaya finansovaya politika. – M.: Nauka, 2003.-s. 66.
Speranskiy M.M. Plan finansov // Sbornik imperatorskogo russkogo istoricheskogo obshchestva. SPb., 1885. T.45. s. 269.
Pososhkov I.T. Kniga o skudosti i bogatstve. M.: Sotsekgiz, 1937.
Sadikov P.A. Ocherki po istorii oprichniny. M. 1976. s. 268 – 270.
Petukhova N.E. Istoriya nalogooblozheniya v Rossii IX – XX vv.: ucheb. posobie. – M.: Vuzovskiy uchebnik, 2009.
Pushkareva V.M. Nalogovaya sistema Soyuza SSR (1921 – 1930): Uchebnoe posobie. – M.: Vuzovskiy uchebnik: INFRA-M, 2013.
Nalogi: Ucheb. posobie. – 5-e izd., pererab. i dop. / Pod red. D.G. Chernika. – M.: Finansy i statistika, 2003.
Ocherki istorii SSSR. Period feodalizma (konets XV v. – nachalo XVII v.). Pod red. d.i.n. A.N. Nasonova i d.i.n. L.V. Cherepnina, k.i.n. A.A. Zimina. Iz-vo Akademii nauk SSSR. M. 1955.
Migulin P.P. Nastoyashchee i budushchee russkikh finansov. Khar'kov. 1907.
Kucherov I.I. Nalogi i kriminal. M., 2000.
Lokot' T.V. Byudzhetnaya i podatnaya politika Rossii. M., 1908.
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Kuznetsova O.D. Ekonomicheskaya istoriya: uchebnik. – M.: Yurayt, 2010.
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Klyuchevskiy V.O. Kurs russkoy istorii, ch. I – V. M., 1937.
Klyuchevskiy V.O. Skazaniya inostrantsev o Moskovskom gosudarstve. Pg., 1918.
Kovan'ko P.L. Glavneyshie reformy, provedennye N.Kh. Bunge v finansovoy sisteme Rossii. Kiev, 1901.
Kokovtsov V.N. Rechi ministra finansov stats-sekretarya V.N. Kokovtsova po byudzhetnym voprosam na zasedaniyakh Gosudarstvennoy dumy 16, 20 i 28 fevralya 1909 g. SPb., 1909.
Kolomin E.V. 190 let Ministerstvu finansov Rossii: znachenie istoricheskogo opyta//Ministerstvu finansov 190 let. Spetsial'noe prilozhenie k zhurnalu «Finansy». – 1993.
Gosudarstvennyy byudzhet SSSR 1981 – 1985: Stat. sbornik / Ministerstvo finansov SSSR. M.: Finansy i statistika, 1987.
D'yakonov M.A. Gorodovye prikashchiki. ZhMNP, 1900, yanvar'.
Bregel' E. Nalogi, zaymy i inflyatsiya na sluzhbe imperializma. M.: Gosfinizdat, 1953.
Vitchevskiy V. Torgovaya, tamozhennaya i promyshlennaya politika Rossii so vremen Petra Velikogo do nashikh dney. SPb., 1909.
Bogolepov D.P. Finansovoe stroitel'stvo v pervye gody Oktyabr'skoy revolyutsii // Proletarskaya revolyutsiya. – 1925.-№ 4(39).
Aguzarova F.S. Nalog na roskosh': sotsial'nyy aspekt. Nalogi i nalogooblozhenie. 2013. №2. S. 96-99.
Aguzarova F.S., Tokaeva S.K. Teoreticheskie i metodologicheskie podkhody k otsenke nalogovogo potentsiala. Terra Economicus. 2013. T. 11. № 3-3. S. 10-13.
T.A. Efremova Genezis sistemy gosudarstvennogo nalogovogo administrirovaniya v Rossii // Nalogi i nalogooblozhenie.-2013.-3.-C. 205-216. DOI: 10.7256/1812-8688.2013.03.5.

References (transliteration):
Sviderskiy V.V. Zakonomernosti funktsionirovaniya nalogooblozheniya i nalogovoy sistemy v sovremennoy Rossii // Nalogi i nalogooblozhenie.-2014.-9.-C. 802-809. DOI: 10.7256/1812-8688.2014.9.12884.
Efremova T.A. Nalogovoe administrirovanie v Rossii: predposylki stanovleniya i osobennosti funktsionirovaniya // Finansy i upravlenie.-2013.-2.-C. 1-23. DOI: 10.7256/2409-7802.2013.2.622. URL: http://www.e-notabene.ru/flc/article_622.html
Tsokova V.A. Preobrazovaniya nalogovoy sistemy Rossii v epokhu Petra 1. Trudy SKGMI (GTU), izd-vo «Terek», 2013, vypusk 20
Tsokova V.A., Khalin A.A. Reformy S.Yu. Vitte v sfere nalogooblozheniya. Trudy molodykh uchenykh, Vladikavkazskiy nauchnyy tsentr RAN, 2010. № 2
Tsokova V.A., Khalin A.A. Evolyutsiya nalogovoy sistemy Rossii, kak politicheskiy faktor sozdaniya russkogo tsentralizovannogo gosudarstva (X – XVI vv.) Trudy molodykh uchenykh, Vladikavkazskiy nauchnyy tsentr RAN, 2013. № 1
Yanzhul I.I. Osnovnye nachala finansovoy nauki. M., 1975.
Ekonomicheskaya Entsiklopediya. Politicheskaya ekonomiya / Gl. red. A.M. Rumyantsev. M.: Sovetskaya Entsiklopediya, 1979, T. 3.
Yurovskiy L.N. Denezhnaya politika Sovetskoy vlasti (1917 – 1927). – M.: Ekonomika, 2008. s 192.
Turgenev N.I. Opyt teorii nalogov. M.: Sotsekgiz, 1937.
Entsiklopedicheskiy slovar'. Reprintnoe vosproizvedenie izdaniya F.A. Brokgauz – I.A. Efron 1890 – 1907. Polutom 17.
Toropitsyn I.V. Vzglyady Tatishcheva na nalogovuyu politiku Rossiyskogo gosudarstva // Nalogovyy vestnik. 2000. №2.
Tolkushkin A.V. Istoriya nalogov v Rossii. – M.: «Yurist», 2001.
Sokol'nikov G.Ya. Novaya finansovaya politika. – M.: Nauka, 2003.-s. 66.
Speranskiy M.M. Plan finansov // Sbornik imperatorskogo russkogo istoricheskogo obshchestva. SPb., 1885. T.45. s. 269.
Pososhkov I.T. Kniga o skudosti i bogatstve. M.: Sotsekgiz, 1937.
Sadikov P.A. Ocherki po istorii oprichniny. M. 1976. s. 268 – 270.
Petukhova N.E. Istoriya nalogooblozheniya v Rossii IX – XX vv.: ucheb. posobie. – M.: Vuzovskiy uchebnik, 2009.
Pushkareva V.M. Nalogovaya sistema Soyuza SSR (1921 – 1930): Uchebnoe posobie. – M.: Vuzovskiy uchebnik: INFRA-M, 2013.
Nalogi: Ucheb. posobie. – 5-e izd., pererab. i dop. / Pod red. D.G. Chernika. – M.: Finansy i statistika, 2003.
Ocherki istorii SSSR. Period feodalizma (konets XV v. – nachalo XVII v.). Pod red. d.i.n. A.N. Nasonova i d.i.n. L.V. Cherepnina, k.i.n. A.A. Zimina. Iz-vo Akademii nauk SSSR. M. 1955.
Migulin P.P. Nastoyashchee i budushchee russkikh finansov. Khar'kov. 1907.
Kucherov I.I. Nalogi i kriminal. M., 2000.
Lokot' T.V. Byudzhetnaya i podatnaya politika Rossii. M., 1908.
Lyashchenko P.I. Istoriya narodnogo khozyaystva SSSR. 3-e izd. M.: Gospolitizdat, 1952. T. 1.
Kuznetsova O.D. Ekonomicheskaya istoriya: uchebnik. – M.: Yurayt, 2010.
Kulomzin A.N., Reytern-Nol'ken V.G. M.Kh. Reytern. Bibliograficheskiy ocherk. SPb.. 1910.
Klyuchevskiy V.O. Kurs russkoy istorii, ch. I – V. M., 1937.
Klyuchevskiy V.O. Skazaniya inostrantsev o Moskovskom gosudarstve. Pg., 1918.
Kovan'ko P.L. Glavneyshie reformy, provedennye N.Kh. Bunge v finansovoy sisteme Rossii. Kiev, 1901.
Kokovtsov V.N. Rechi ministra finansov stats-sekretarya V.N. Kokovtsova po byudzhetnym voprosam na zasedaniyakh Gosudarstvennoy dumy 16, 20 i 28 fevralya 1909 g. SPb., 1909.
Kolomin E.V. 190 let Ministerstvu finansov Rossii: znachenie istoricheskogo opyta//Ministerstvu finansov 190 let. Spetsial'noe prilozhenie k zhurnalu «Finansy». – 1993.
Gosudarstvennyy byudzhet SSSR 1981 – 1985: Stat. sbornik / Ministerstvo finansov SSSR. M.: Finansy i statistika, 1987.
D'yakonov M.A. Gorodovye prikashchiki. ZhMNP, 1900, yanvar'.
Bregel' E. Nalogi, zaymy i inflyatsiya na sluzhbe imperializma. M.: Gosfinizdat, 1953.
Vitchevskiy V. Torgovaya, tamozhennaya i promyshlennaya politika Rossii so vremen Petra Velikogo do nashikh dney. SPb., 1909.
Bogolepov D.P. Finansovoe stroitel'stvo v pervye gody Oktyabr'skoy revolyutsii // Proletarskaya revolyutsiya. – 1925.-№ 4(39).
Aguzarova F.S. Nalog na roskosh': sotsial'nyy aspekt. Nalogi i nalogooblozhenie. 2013. №2. S. 96-99.
Aguzarova F.S., Tokaeva S.K. Teoreticheskie i metodologicheskie podkhody k otsenke nalogovogo potentsiala. Terra Economicus. 2013. T. 11. № 3-3. S. 10-13.
T.A. Efremova Genezis sistemy gosudarstvennogo nalogovogo administrirovaniya v Rossii // Nalogi i nalogooblozhenie.-2013.-3.-C. 205-216. DOI: 10.7256/1812-8688.2013.03.5.

Review: The object of the present research is the process of deliberate and effective influence of the Russian government on private (non-state) relations in the sphere of alcohlic drinks trade as well as on behaviour of participants by using legal measures. The subject of the research is the integral system of successively arranged legal measures regulating the alcoholic trade during that period in Russia. Special attention is paid to the targets and means of legal regulation of the aforesaid relations. Over the last decade the discussion of state policy projects in the sphere of production and turnover of alcoholic drinks and creation of a healthy lifestyle of Russians have intensified; the process of optimization of the legislation regulating this sphere of the public relations has become more active. The analysis of the history of legal domestic mechanism regulating the alcoholic trade at the end of the XIXth  and at the beginning of the XXth centuries is very important for creating a modern concept of state regulation of alcohol turnover in Russia. During that time period the alcohol production and sale made up the essential part of state revenues and the government was interested in the increase of alcoholic tax; the government was also concerned by the fact that illegal production and trade led to the considerable shortage of state benefits. Admittedly, it was necessary to govern regulations of alcohol trade. On the other hand, its regulation was also caused by moral and medical reasons, because the development of alcohol-distillation and alcohol trade had been always closely connected with the problem of alcoholization of the population. That topic was widely covered in the economic and historical literature, mainly with the aim to increase state revenues and counteract to the alcoholization of the population. However, the experience of legal regulation of private trade has not been practically researched. The main contribution made by the author to the research of the aforesaid topic is the analysis of the acts of the Russian Empire at the turn of the XIXth  and the XXth centuries and materials of the Ministry of Finance. Based on the results of this analysis, the author reviews the domestic retrospective of the mechanisms of legal regulation of alcoholic drinks trade under the conditions of state wine monopoly, describes the steps to solve state tasks existing in this sphere, and analyses the results.

Keywords: tavern, shop, cellar, supervision, trade, alcoholic drinks, alcohol, state, monopoly, law, wine, beer, excise tax, vodka

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Review: Subject, purpose. The article is devoted to the economic and functional content of fiscal federalism. The analysis of various approaches to the study of fiscal federalism is provided. The researcher proposed and substantiated the role of tax federalism and descibed the purpose, objectives and principles of fiscal federalism. Method or methodology of work. The research is based on the system approach as well as comparative analysis which has allowed to analyze various aspects of economic and functional content of fiscal federalism.The results of the research. As a result of the research, the author has identified the relationship and the distinctive characteristics of the concept of "fiscal federalism" and associated concepts such as "fiscal federalism", "budget control" and "intergovernmental relations". The researcher provides a reasoned conclusion about the feasibility of using an integrated approach and studying economic, legal, institutional, reproductive and institutional aspects of fiscal federalism.The scope of the results. The results of the research can be applied by federal and regional authorities as a theoretical and methodological basis for the development of proposals on the development of tax federalism in Russia.Conclusions. Fiscal federalism is a complex concept describing various aspects of public life. To disclose its contents it is necessary to apply the system approach. The novelty of the research is caused by the fact that the reseacher offers and substantiates the functions of fiscal fedealism and describes the purpose, objectives and principles of fiscal federalism. 

Keywords: fiscal approach, methods of distribution of taxes, budget control, intergovernmental relations, principles, functions, fiscal federalism, redistributive approach, governing approach, reproductive function

References:
Aliev B.X., Suleymanov M.M. Evolyutsiya nalogovogo federalizma v Rossii [Tekst] // Finansy i kredit. 2010. № 33. S. 26-31.
Aliev B.Kh., Suleymanov M.M., Dzhamalova P.I. Formirovanie kontseptsii nalogovogo federalizma v Rossii [Tekst] // Finansy i kredit. 2011. № 16. S. 7-12.
Aliev B.Kh., Suleymanov M.M. Regional'naya nalogovaya politika v determinantakh protsessov detsentralizatsii [Tekst] // Ekonomicheskiy analiz: teoriya i praktika. 2013. № 40 (343). S. 47-52.
Galitskaya S. V. Teoriya i praktika byudzhetnogo federalizma [Tekst]. — M.: Ekzamen, 2002. — S. 12.
Gligich-Zolotareva M.V. Konstitutsionno-pravovye osnovy rossiyskogo federalizma: problemy teorii, metodologii i praktiki [Tekst] : avtoref. dis. ... d-ra yurid. nauk. Tyumen', 2009. S. 9.
Godin A.M., Podporina I. V. Byudzhet i byudzhetnaya sistema Rossiyskoy Federatsii [Tekst]. — M., 2002. — S. 198.
Karapetyan L.M. Federativnoe ustroystvo Rossiyskogo gosudarstva [Tekst]. M., 2001. S. 23–24.
Karasev M.N. Nalogovaya politika i pravovoe regulirovanie nalogooblozheniya v Rossii [Tekst]. – M.: OOO «Vershina», 2004. – s. 112
Korolev S. V. Kontseptsiya federativnykh finansov Ioganna Popitsa: opyt Veymarskoy respubliki i sovremennaya Rossiya [Tekst] // Gosudarstvennaya vlast' i mestnoe samoupravlenie. — 2006. — № 1.
Kravtsova N.I., Magomedova R.M., Suleymanov M.M. Nalogovaya detsentralizatsiya kak osnova formirovaniya effektivnoy byudzhetno-nalogovoy politiki regiona [Tekst] // Regional'naya ekonomika: teoriya i praktika. 2014. № 10. S. 7-15.
Kuznetsova O. V. Mezhbyudzhetnoe pereraspredelenie dokhodov kak instrument gosudarstvennogo regulirovaniya territorial'nogo razvitiya v Germanii [Tekst] : Avtoref. dis. ... kand. ekon. nauk. — Samara, 1998. — S. 7.
Kuratchenko S.S. Ekonomicheskiy federalizm kak nauchnaya kategoriya [Tekst] // Vestnik Altayskoy akademii ekonomiki i prava. – 2011.-№ 4. – S. 17-19.
Nalogi i nalogooblozhenie. Palitra sovremennykh problem: monografiya / Pod redaktsiey I.A. Mayburova, Yu.B. Ivanova [Tekst]. Moskva, 2014. Ser. Magister. S 211.
Nalogovye sistemy. Metodologiya razvitiya: monografiya / Pod redaktsiey I.A. Mayburova, Yu.B. Ivanova [Tekst]. Moskva, 2012. Ser. Magister S. 57
Pepelyaev S.G. Nalogovoe pravo [Tekst]. M. 2004. S. 307.
Pinskaya M.R. Razvitie nalogovogo federalizma v Rossii: Monografiya [Tekst]. M.: Sotsium, 2010. S.10
Sinitsyna M.L. Nalogovyy federalizm v Evropeyskom Soyuze [Tekst]. Avtoref. dis. ... kand. yur. nauk. – M.. 2013. S. 14
Suleymanov M.M. Printsipy i funktsional'noe soderzhanie nalogovogo federalizma [Tekst] // Ekonomicheskiy analiz: teoriya i praktika. 2013. № 10. S. 55-62.
Suleymanov M.M. Nalogovyy federalizm kak osnova formirovaniya byudzhetnogo potentsiala territoriy [Tekst] // Finansy i kredit. 2011. № 29. S. 67-73.
Suleymanov M.M. Teoreticheskie podkhody k issledovaniyu nalogovogo federalizma [Tekst] // Finansy i kredit. 2012. № 40. S. 29-32.
Tatarkin D.A. Nalogovyy federalizm kak institutsional'naya forma konkurentnoy bor'by za nalogovye dokhody [Tekst]. Dissertatsiya kand. ekon. nauk. Ekaterinburg, 2007.
Tolstopyatenko G.P. Evropeyskiy nalogovyy federalizm. Sravnitel'no-pravovoe issledovanie [Tekst]. 2001. C. 20.
Fadeev D. E. Pravovye voprosy ustanovleniya byudzhetnogo federalizma v Rossiyskoy Federatsii [Tekst]: Diss. ... kand. yurid. nauk. — M., 2003. — S. 29.
Shmakova S.A. Teoreticheskie osnovy byudzhetnogo federalizma [Tekst]. // Sibirskiy Yuridicheskiy Vestnik. 2005. № 3
Ekonomika nalogovykh reform: monografiya Pod redaktsiey I.A. Mayburova, Yu.B. Ivanova, L.L. Tarangul [Tekst]. Kiev, 2013. S. 124
Encyclopedia of Public Administration and Public Policy [Elektronnyy resurs], London, 2003// http://www.informaworld.com/
Musgrave A. R. The Theory of Public Finance [Tekst]. New York, 1959. P. 181–182.
Fossati A., Panella G. Fiscal Federalism in the European Union [Tekst]. London, 1999. P. 4.
Wallace O.E. An Assay on Fiscal Federalism [Tekst] // Journal of Economic Literature, 1120–49. P. 37.

References (transliteration):
Aliev B.X., Suleymanov M.M. Evolyutsiya nalogovogo federalizma v Rossii [Tekst] // Finansy i kredit. 2010. № 33. S. 26-31.
Aliev B.Kh., Suleymanov M.M., Dzhamalova P.I. Formirovanie kontseptsii nalogovogo federalizma v Rossii [Tekst] // Finansy i kredit. 2011. № 16. S. 7-12.
Aliev B.Kh., Suleymanov M.M. Regional'naya nalogovaya politika v determinantakh protsessov detsentralizatsii [Tekst] // Ekonomicheskiy analiz: teoriya i praktika. 2013. № 40 (343). S. 47-52.
Galitskaya S. V. Teoriya i praktika byudzhetnogo federalizma [Tekst]. — M.: Ekzamen, 2002. — S. 12.
Gligich-Zolotareva M.V. Konstitutsionno-pravovye osnovy rossiyskogo federalizma: problemy teorii, metodologii i praktiki [Tekst] : avtoref. dis. ... d-ra yurid. nauk. Tyumen', 2009. S. 9.
Godin A.M., Podporina I. V. Byudzhet i byudzhetnaya sistema Rossiyskoy Federatsii [Tekst]. — M., 2002. — S. 198.
Karapetyan L.M. Federativnoe ustroystvo Rossiyskogo gosudarstva [Tekst]. M., 2001. S. 23–24.
Karasev M.N. Nalogovaya politika i pravovoe regulirovanie nalogooblozheniya v Rossii [Tekst]. – M.: OOO «Vershina», 2004. – s. 112
Korolev S. V. Kontseptsiya federativnykh finansov Ioganna Popitsa: opyt Veymarskoy respubliki i sovremennaya Rossiya [Tekst] // Gosudarstvennaya vlast' i mestnoe samoupravlenie. — 2006. — № 1.
Kravtsova N.I., Magomedova R.M., Suleymanov M.M. Nalogovaya detsentralizatsiya kak osnova formirovaniya effektivnoy byudzhetno-nalogovoy politiki regiona [Tekst] // Regional'naya ekonomika: teoriya i praktika. 2014. № 10. S. 7-15.
Kuznetsova O. V. Mezhbyudzhetnoe pereraspredelenie dokhodov kak instrument gosudarstvennogo regulirovaniya territorial'nogo razvitiya v Germanii [Tekst] : Avtoref. dis. ... kand. ekon. nauk. — Samara, 1998. — S. 7.
Kuratchenko S.S. Ekonomicheskiy federalizm kak nauchnaya kategoriya [Tekst] // Vestnik Altayskoy akademii ekonomiki i prava. – 2011.-№ 4. – S. 17-19.
Nalogi i nalogooblozhenie. Palitra sovremennykh problem: monografiya / Pod redaktsiey I.A. Mayburova, Yu.B. Ivanova [Tekst]. Moskva, 2014. Ser. Magister. S 211.
Nalogovye sistemy. Metodologiya razvitiya: monografiya / Pod redaktsiey I.A. Mayburova, Yu.B. Ivanova [Tekst]. Moskva, 2012. Ser. Magister S. 57
Pepelyaev S.G. Nalogovoe pravo [Tekst]. M. 2004. S. 307.
Pinskaya M.R. Razvitie nalogovogo federalizma v Rossii: Monografiya [Tekst]. M.: Sotsium, 2010. S.10
Sinitsyna M.L. Nalogovyy federalizm v Evropeyskom Soyuze [Tekst]. Avtoref. dis. ... kand. yur. nauk. – M.. 2013. S. 14
Suleymanov M.M. Printsipy i funktsional'noe soderzhanie nalogovogo federalizma [Tekst] // Ekonomicheskiy analiz: teoriya i praktika. 2013. № 10. S. 55-62.
Suleymanov M.M. Nalogovyy federalizm kak osnova formirovaniya byudzhetnogo potentsiala territoriy [Tekst] // Finansy i kredit. 2011. № 29. S. 67-73.
Suleymanov M.M. Teoreticheskie podkhody k issledovaniyu nalogovogo federalizma [Tekst] // Finansy i kredit. 2012. № 40. S. 29-32.
Tatarkin D.A. Nalogovyy federalizm kak institutsional'naya forma konkurentnoy bor'by za nalogovye dokhody [Tekst]. Dissertatsiya kand. ekon. nauk. Ekaterinburg, 2007.
Tolstopyatenko G.P. Evropeyskiy nalogovyy federalizm. Sravnitel'no-pravovoe issledovanie [Tekst]. 2001. C. 20.
Fadeev D. E. Pravovye voprosy ustanovleniya byudzhetnogo federalizma v Rossiyskoy Federatsii [Tekst]: Diss. ... kand. yurid. nauk. — M., 2003. — S. 29.
Shmakova S.A. Teoreticheskie osnovy byudzhetnogo federalizma [Tekst]. // Sibirskiy Yuridicheskiy Vestnik. 2005. № 3
Ekonomika nalogovykh reform: monografiya Pod redaktsiey I.A. Mayburova, Yu.B. Ivanova, L.L. Tarangul [Tekst]. Kiev, 2013. S. 124
Encyclopedia of Public Administration and Public Policy [Elektronnyy resurs], London, 2003// http://www.informaworld.com/
Musgrave A. R. The Theory of Public Finance [Tekst]. New York, 1959. P. 181–182.
Fossati A., Panella G. Fiscal Federalism in the European Union [Tekst]. London, 1999. P. 4.
Wallace O.E. An Assay on Fiscal Federalism [Tekst] // Journal of Economic Literature, 1120–49. P. 37.

Review: Abstract. Providing tax benefits is one of the methods for state regulation of social and economic processes. The choice of research topic was influenced by such factors as the lack of scientifically based tax incentives theory with well-defined and complete classification adapted to the current Russian legislation; unclear benefits provisions dispersed in the RF legislation on taxes, and the problems linked to methods to assess the effectiveness of tax benefits. The purpose of the article is to summarize the approaches to the structure and content of the basic elements of the methodology for assessment of the tax benefits taking into account the tax structure which is referenced to the tax legislation of the Russian Federation and the concept of tax expenses. The work highlights the basic elements of the methodology for assessing the effectiveness of tax incentives and their general characteristics. The paper shows that there is a need to create and use a general classifier of tax benefits. For the first time the study attempts to give a brief critical analysis of the evaluation procedure applied in Yoshkar-Ola (the Mari El Republic) to evaluate fiscal and social effectiveness of tax benefits offered at the local level. Research material may find practical application in the development of a single methodology for assessing the effectiveness of tax benefits, as well as in the activities of executive bodies involved in monitoring of the effectiveness of tax benefits.It is concluded that every provision of the existing regulations governing the monitoring of tax benefits should be carefully examined with the aim of further improvement. The procedure of tax benefits canceling should be smooth, it should be based on the results of assessment of tax benefits effectiveness. Moreover, the assessment should be conducted by the authorized body acting in compliance with a single methodology.

Keywords: effectiveness assessment, monitoring steps, principles for offering benefits, tax basic structure , regulatory tax structure, tax benefits, budgetary tax expenses, elements of the methodology, tax regulation, fiscal performance

References:
Shakirova R. K. Potentsial nalogovykh kompetentsiy regiona i ego ispol'zovanie v Respublike Mariy El / R. K. Shakirova // «Sotsial'no-ekonomicheskie problemy razvitiya predpriyatiy i regionov»: sbornik statey XVIII Mezhdunarodnoy nauchno-prakticheskoy konferentsii.– Penza: Privolzhskiy dom znaniy, 2013. – s.126–128
Shakirova R. K. Nalogovye l'goty kak instrument regulirovaniya razvitiya regiona /R. K. Shakirova // «Aktual'nye problemy ekonomiki sovremennoy Rossii»: materialy nauchno-prakticheskoy konferentsii. – Yoshkar-Ola: Mar gos. un-t, 2014. – s. 285–291
Savina O.N. Otsenka effektivnosti nalogovykh l'got v usloviyakh deystvuyushchego rossiyskogo nalogovogo zakonodatel'stva i napravleniya ee sovershenstvovaniya // Nalogi i nalogooblozhenie.-2013.-8.-C. 579-598. DOI: 10.7256/1812-8688.2013.8.6580.
Savina O. N., Malkova Yu. V. Monitoring effektivnosti sistemy nalogovykh instrumentov stimulirovaniya razvitiya innovatsionnoy ekonomiki v usloviyakh deystvuyushchego zakonodatel'stva i napravleniya ego sovershenstvovaniya // Nalogi i nalogooblozhenie.-2012.-4.-C. 24-34.
Savina O. N. Otsenka effektivnosti nalogovykh l'got v usloviyakh deystvuyushchego rossiyskogo nalogovogo zakonodatel'stva i napravleniya ee sovershenstvovaniya // Nalogi i nalogooblozhenie.-2012.-9.-C. 15-29.
Nigmatullin I.G. Podkhody k otsenke effektivnosti nalogovykh l'got v Respublike Bashkortostan // Nalogi i nalogooblozhenie.-2014.-1.-C. 23-37. DOI: 10.7256/1812-8688.2014.1.10728
Savina O. N. Otsenka effektivnosti nalogovykh l'got v usloviyakh deystvuyushchego rossiyskogo nalogovogo zakonodatel'stva i napravleniya ee sovershenstvovaniya // Nalogi i nalogooblozhenie.-2012.-6.-C. 76-88.
Mayburov I. A. Problema identifikatsii i otsenki nalogovykh raskhodov: metodologicheskiy podkhod k resheniyu/ I. A. Mayburov // Problemy ekonomiki (Khar'kov). – 2012. – № 4. – s.187–193
Malinina T. A. Otsenka nalogovykh l'got i osvobozhdeniy: zarubezhnyy opyt i rossiyskaya praktika / T. A. Malinina. – M.: IEPP, 2010. – 212 s.
Gribkova N. B. Nalogi v sisteme gosudarstvennogo regulirovaniya ekonomiki Rossii / N. B. Gribkova. – M.: Izd-vo ekonomiko-pravovoy literatury, 2004. – 536 s.
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2015 god i na planovyy period 2016 i 2017 godov [Elektronnyy resurs]. – Dostup iz SPS «Konsul'tantPlyus»
Postanovlenie mera g. Yoshkar-Oly ot 27.06.2008 № 1540 «Ob utverzhdenii poryadka otsenki byudzhetnoy i sotsial'noy effektivnosti predostavlyaemykh (planiruemykh k predostavleniyu) nalogovykh l'got po mestnym nalogam» [Elektronnyy resurs]. – Dostup iz SPS «Konsul'tantPlyus».
Barullin S. V. Optimizatsiya nalogovykh l'got na osnove ikh otsenki / S. V. Barullin, A. Yu. Kazak, Yu. E. Slepukhina // Vestnik URFU. Seriya Ekonomika i upravlenie. – 2014. – № 6, s. 117–127
Bykov S. S. Klassifikatsiya nalogovykh l'got kak uslovie i etap otsenki ikh effektivnosti / S. S. Bykov // Izvestiya Irkutskoy gosudarstvennoy ekonomicheskoy akademii, 2013. – № 5. – s. 20–26
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2013 god i na planovyy period 2014 i 2015 godov [Elektronnyy resurs]. – Dostup iz SPS «Konsul'tantPlyus»

References (transliteration):
Shakirova R. K. Potentsial nalogovykh kompetentsiy regiona i ego ispol'zovanie v Respublike Mariy El / R. K. Shakirova // «Sotsial'no-ekonomicheskie problemy razvitiya predpriyatiy i regionov»: sbornik statey XVIII Mezhdunarodnoy nauchno-prakticheskoy konferentsii.– Penza: Privolzhskiy dom znaniy, 2013. – s.126–128
Shakirova R. K. Nalogovye l'goty kak instrument regulirovaniya razvitiya regiona /R. K. Shakirova // «Aktual'nye problemy ekonomiki sovremennoy Rossii»: materialy nauchno-prakticheskoy konferentsii. – Yoshkar-Ola: Mar gos. un-t, 2014. – s. 285–291
Savina O.N. Otsenka effektivnosti nalogovykh l'got v usloviyakh deystvuyushchego rossiyskogo nalogovogo zakonodatel'stva i napravleniya ee sovershenstvovaniya // Nalogi i nalogooblozhenie.-2013.-8.-C. 579-598. DOI: 10.7256/1812-8688.2013.8.6580.
Savina O. N., Malkova Yu. V. Monitoring effektivnosti sistemy nalogovykh instrumentov stimulirovaniya razvitiya innovatsionnoy ekonomiki v usloviyakh deystvuyushchego zakonodatel'stva i napravleniya ego sovershenstvovaniya // Nalogi i nalogooblozhenie.-2012.-4.-C. 24-34.
Savina O. N. Otsenka effektivnosti nalogovykh l'got v usloviyakh deystvuyushchego rossiyskogo nalogovogo zakonodatel'stva i napravleniya ee sovershenstvovaniya // Nalogi i nalogooblozhenie.-2012.-9.-C. 15-29.
Nigmatullin I.G. Podkhody k otsenke effektivnosti nalogovykh l'got v Respublike Bashkortostan // Nalogi i nalogooblozhenie.-2014.-1.-C. 23-37. DOI: 10.7256/1812-8688.2014.1.10728
Savina O. N. Otsenka effektivnosti nalogovykh l'got v usloviyakh deystvuyushchego rossiyskogo nalogovogo zakonodatel'stva i napravleniya ee sovershenstvovaniya // Nalogi i nalogooblozhenie.-2012.-6.-C. 76-88.
Mayburov I. A. Problema identifikatsii i otsenki nalogovykh raskhodov: metodologicheskiy podkhod k resheniyu/ I. A. Mayburov // Problemy ekonomiki (Khar'kov). – 2012. – № 4. – s.187–193
Malinina T. A. Otsenka nalogovykh l'got i osvobozhdeniy: zarubezhnyy opyt i rossiyskaya praktika / T. A. Malinina. – M.: IEPP, 2010. – 212 s.
Gribkova N. B. Nalogi v sisteme gosudarstvennogo regulirovaniya ekonomiki Rossii / N. B. Gribkova. – M.: Izd-vo ekonomiko-pravovoy literatury, 2004. – 536 s.
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2015 god i na planovyy period 2016 i 2017 godov [Elektronnyy resurs]. – Dostup iz SPS «Konsul'tantPlyus»
Postanovlenie mera g. Yoshkar-Oly ot 27.06.2008 № 1540 «Ob utverzhdenii poryadka otsenki byudzhetnoy i sotsial'noy effektivnosti predostavlyaemykh (planiruemykh k predostavleniyu) nalogovykh l'got po mestnym nalogam» [Elektronnyy resurs]. – Dostup iz SPS «Konsul'tantPlyus».
Barullin S. V. Optimizatsiya nalogovykh l'got na osnove ikh otsenki / S. V. Barullin, A. Yu. Kazak, Yu. E. Slepukhina // Vestnik URFU. Seriya Ekonomika i upravlenie. – 2014. – № 6, s. 117–127
Bykov S. S. Klassifikatsiya nalogovykh l'got kak uslovie i etap otsenki ikh effektivnosti / S. S. Bykov // Izvestiya Irkutskoy gosudarstvennoy ekonomicheskoy akademii, 2013. – № 5. – s. 20–26
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2013 god i na planovyy period 2014 i 2015 godov [Elektronnyy resurs]. – Dostup iz SPS «Konsul'tantPlyus»

Review: The study proposes a new classification of existing Russian taxes and therefore has a significant theoretical and practical value. The subject of study is the aggregate of economic and legal relations existing under the Russian tax system as well as methodological problems regarding interrelated taxes. Giving a detailed analysis of provisions of the Tax Code, the author singles out interrelated taxes as complicated for calculation, identifies and describes their economic features as well as principles of interrelated taxation and proves that proposed classification is highly relevant and valid. Methodologically the research is based on the fundamentals of economic science, evolutionary and systematic analysis of tax theories as well as the recent developments in theory and practice of taxation laid down in the writings of Russian and foreign scientists. The scientific novelty of the research is in the fact that the author developed a new classification of taxes, compiled a list of economic features associated with interrelated taxes and set out the basic principles of interrelated taxation. The author argues that interrelated taxes are very important as they are versatile and easy-embedded in the market economy but the existing interrelated taxation system is uncompleted and needs further development. The author reveals the origin of the Russian tax system fundamental problem i.e. the unsecured tax benefit of the taxpayer.

Keywords: principles of interrelated taxation, value of interrelated taxes, tax benefit, theory of taxation, interrelated taxation, interrelated tax, tax, tax classification, not interrelated tax, tax system.

References:
Nalogovyy kodeks Rossiyskoy Federatsii: chasti pervaya i vtoraya [tekst]. – M.: Izdatel'stvo «Omega-L», 2011. 704 s.
Panskov V.G. Vozmozhnye puti resheniya problemy nezakonnogo vozmeshcheniya NDS // Finansy. 2011. № 8. S. 24–31.
Pis'mo FNS Rossii ot 24.05.2011g. № SA-4-0/8250 «Ob opredelenii stepeni dostatochnosti sobrannykh nalogovym organom dokazatel'stv polucheniya nalogoplatel'shchikom neobosnovannoy nalogovoy vygody». [Elektronnyy resurs]. – Rezhim dostupa: Spravochnaya pravovaya sistema «Konsul'tant Plyus».
Postanovlenie Plenuma Vysshego Arbitrazhnogo Suda Rossiyskoy Federatsii ot 12 oktyabrya 2006 goda № 53 «Ob otsenke arbitrazhnymi sudami obosnovannosti polucheniya nalogovoy vygody». [Elektronnyy resurs]. – Rezhim dostupa: Spravochnaya pravovaya sistema «Konsul'tant Plyus».
Problemy protivodeystviya ukloneniyu ot uplaty nalogov na sovremennom etape razvitiya nalogovoy sistemy : materialy mezhdunar. nauch.-prakt. konf., g. Irkustk, 20-21 sent. 2012 g. pod nauch. red. A.P.Kirienko. – Irkutsk :Izd-vo BGUEP, 2012. – 298 s.
Radaev V. Rossiyskiy biznes na puti k legalizatsii? // Voprosy ekonomiki. 2002. № 1. S. 39.
Svodnye dannye statisticheskoy nalogovoy otchetnosti // FNS Rossii: [sayt] URL:http://www.nalog.ru/rn54/related_activities/statistics_and_analytics/forms/4106455 (data obrashcheniya 04.11.2014).
Uklonenie ot uplaty nalogov. Problemy i resheniya / Pod red. I.A.Mayburova, A.P.Kireenko, Yu.B.Ivanova. M.: YuNITI-DANA, 2013. 419 s.
Kheyfets B.A. Deofshorizatsiya rossiyskoy ekonomiki: vozmozhnosti i predely. – M.: Institut ekonomiki RAN, 2013. S. 24–25.
Yakovlev A.A. Pochemu v Rossii vozmozhen bezriskovyy ukhod ot nalogov // Voprosy ekonomiki. 2000. №
S.134–152. 11.Yakovlev A.A. Ekonomika «chernogo nala» v Rossii: spetsifika i masshtaby yavleniya, otsenka obshchestvennykh poter' // Voprosy statistiki. 2002. № 8. S. 10.
Il'in A.V. Vzaimosvyazannye nalogi i metod samoorganizatsii nalogoplatel'shchika v nalogovoy sisteme Rossii // Nalogi i nalogooblozhenie. - 2014. - 10. - C. 941 - 956. DOI: 10.7256/1812-8688.2014.10.13321.
Aguzarova L.A. Nalog na dobavlennuyu stoimost': problemy i perspektivy vozmeshcheniya iz byudzheta // Nalogi i nalogooblozhenie. - 2014. - 5. - C. 509 - 515. DOI: 10.7256/1812-8688.2014.5.12021.

References (transliteration):
Nalogovyy kodeks Rossiyskoy Federatsii: chasti pervaya i vtoraya [tekst]. – M.: Izdatel'stvo «Omega-L», 2011. 704 s.
Panskov V.G. Vozmozhnye puti resheniya problemy nezakonnogo vozmeshcheniya NDS // Finansy. 2011. № 8. S. 24–31.
Pis'mo FNS Rossii ot 24.05.2011g. № SA-4-0/8250 «Ob opredelenii stepeni dostatochnosti sobrannykh nalogovym organom dokazatel'stv polucheniya nalogoplatel'shchikom neobosnovannoy nalogovoy vygody». [Elektronnyy resurs]. – Rezhim dostupa: Spravochnaya pravovaya sistema «Konsul'tant Plyus».
Postanovlenie Plenuma Vysshego Arbitrazhnogo Suda Rossiyskoy Federatsii ot 12 oktyabrya 2006 goda № 53 «Ob otsenke arbitrazhnymi sudami obosnovannosti polucheniya nalogovoy vygody». [Elektronnyy resurs]. – Rezhim dostupa: Spravochnaya pravovaya sistema «Konsul'tant Plyus».
Problemy protivodeystviya ukloneniyu ot uplaty nalogov na sovremennom etape razvitiya nalogovoy sistemy : materialy mezhdunar. nauch.-prakt. konf., g. Irkustk, 20-21 sent. 2012 g. pod nauch. red. A.P.Kirienko. – Irkutsk :Izd-vo BGUEP, 2012. – 298 s.
Radaev V. Rossiyskiy biznes na puti k legalizatsii? // Voprosy ekonomiki. 2002. № 1. S. 39.
Svodnye dannye statisticheskoy nalogovoy otchetnosti // FNS Rossii: [sayt] URL:http://www.nalog.ru/rn54/related_activities/statistics_and_analytics/forms/4106455 (data obrashcheniya 04.11.2014).
Uklonenie ot uplaty nalogov. Problemy i resheniya / Pod red. I.A.Mayburova, A.P.Kireenko, Yu.B.Ivanova. M.: YuNITI-DANA, 2013. 419 s.
Kheyfets B.A. Deofshorizatsiya rossiyskoy ekonomiki: vozmozhnosti i predely. – M.: Institut ekonomiki RAN, 2013. S. 24–25.
Yakovlev A.A. Pochemu v Rossii vozmozhen bezriskovyy ukhod ot nalogov // Voprosy ekonomiki. 2000. №
S.134–152. 11.Yakovlev A.A. Ekonomika «chernogo nala» v Rossii: spetsifika i masshtaby yavleniya, otsenka obshchestvennykh poter' // Voprosy statistiki. 2002. № 8. S. 10.
Il'in A.V. Vzaimosvyazannye nalogi i metod samoorganizatsii nalogoplatel'shchika v nalogovoy sisteme Rossii // Nalogi i nalogooblozhenie. - 2014. - 10. - C. 941 - 956. DOI: 10.7256/1812-8688.2014.10.13321.
Aguzarova L.A. Nalog na dobavlennuyu stoimost': problemy i perspektivy vozmeshcheniya iz byudzheta // Nalogi i nalogooblozhenie. - 2014. - 5. - C. 509 - 515. DOI: 10.7256/1812-8688.2014.5.12021.

Review: The subject of research is the investigation into non-uniformity of the tax revenues distribution in the regions of the Russian Federation as a whole, and tax-revenues from individual taxes and certain types of taxes (e. g. profit tax, personal income tax, VAT, excise tax, property tax, MET and other natural taxes, tax special regimes and state duty). The evaluation of the uniformity of distribution is based on statistical indicators of concentration (the Herfindahl-Hirschman Index), scattering (the Theil index), as well as the differentiation of the tax burden (the Lorenz curve and the Gini coefficient). The purpose of research is to refine general approaches to risk assessment of certain taxes and the Russian tax system as a whole. The research methods include: calculation and valuation of coefficients of concentration and non-uniformity, correlation and graphical analysis. To account for the different region size, two methods to convert indicators of concentration and dispersion into indicators of tax revenues distribution uniformity have been proposed and tested: 1) a method of bringing the region to the scale of the country on the basis of the region’s share in GRP (applied to the Herfindahl- Hirschman Index); 2) a method for calculating the relative level of tax burden and accounting for the share of regions in GRP (applied to the Theil index). The analysis of results led to the conclusion of the high-risk revenues from MET; medium risk revenues from VAT, excise and income tax and low risk revenues from personal income tax, property taxes, etc. The above-mentioned factors along with the changing share of certain taxes in total tax receipts impact on the overall risk of the tax system of the Russian Federation.

Keywords: concentration of tax revenues, non-uniformity of tax revenues, region, risk of the tax system, Herfindahl-Hirschman index, Lorenz curve, Gini coefficient, Theil index, differentiation, GRP.

References:
Mahendra Gujarathi, Dorothy Feldmann. Dividend imputation system in industrialized countries: an examination of relative tax burdens // Advances in International Accounting, Vol. 19, pp. 243–259
Kosei Fukuda. Empirical evidence on intergenerational inequality of tax burdens in the U.S. and Japan // The Journal of Socio-Economics, Vol. 37 (2008), pp. 2214–2220
Shalit Haim, Yitzhaki Shlomo. Mean-Gini, Portfolio Theory, and the Pricing of Risky Assets // The Journal of Finance, Vol. 39, No. 5 (Dec., 1984), pp. 1449-1468.
Werner Baer, Antonio Fialho Galv˜ao Jr. Tax burden, government expenditures and income distribution in Brazil // The Quarterly Review of Economics and Finance, Vol. 48 (2008), pp. 345–358
Principles for good governance of public finance. Background paper to the document presented by the Ministry of Finance of the Russian Federation to the meeting of Ministers of Finance of the Group of Eight. // Ministry of Finance of the Russian Federation. Official site. URL: http://www.minfin.ru (Accessed 05.06.2014).
Country partnership strategy (CPS) for the Russian Federation for the period 2012 – 2016. Document of The World Bank // Ministry of Finance of the Russian Federation. Official site. URL: http://www.minfin.ru (Accessed 05.06.2014).
Sayfieva C.N. Nalogovaya nagruzka na rossiyskuyu ekonomiku: Makroekonomicheskiy analiz. M.: Izdatel'stvo LKI, 2010
Shakhov S.A. Mesto i rol' nalogovykh riskov v sovremennoy ekonomiki // Obshchestvo i ekonomika. 2013. №1. C. 175 – 187.
Federal'naya sluzhba gosudarstvennoy statistiki Rossiyskoy Federatsii. URL: http://www.gks.ru/ (data obrashcheniya 05.06.2014).
Federal'naya nalogovaya sluzhba Rossiyskoy Federatsii. URL: Federal'naya nalogovaya sluzhba. URL: http://www.nalog.ru/ (data obrashcheniya 05.06.2014).
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' 2. Federal'nyy zakon № 117-FZ ot 05.08.2000 (deystvuyushchaya redaktsiya ot 28.06.2014).
Osnovnye napravleniya nalogovoy politiki RF na 2014 god i planovyy period 2015 i 2016 godov // Ministerstvo finansov RF. Ofitsial'nyy sayt. URL: http://www.minfin.ru/ru/ (rezhim dostupa 05.07.2014).
Penukhina E.A., Galimov D.I. Otsenka sbalansirovannosti byudzhetno-nalogovoy politiki Rossii: otraslevoy podkhod // INP RAN, TsMAKP, 2013
Podkovyrov V.E. «Vertikal'nyy» effekt Laffera // Nalogi i nalogooblozhenie. 2012. № 11. S. 70-74.
Malkina M.Yu., Balakin R.V. Makroekonomicheskiy analiz i modelirovanie postupleniy naloga na dokhody fizicheskikh lits dlya regionov Rossiyskoy Federatsii // Ekonomicheskiy analiz: teoriya i praktika. 2014. № 25. S. 33 – 42.
Malkina M.Yu., Balakin R.V. Modelirovanie vzaimosvyazi urovnya nalogovoy nagruzki i postupleniy ot naloga na pribyl' dlya regionov Rossiyskoy Federatsii // Finansy i kredit. 2013. № 35. S. 21 – 29.
Malkina M.Yu., Balakin R.V. Analiz i modelirovanie postupleniy naloga na dobavlennuyu stoimost' dlya regionov Rossiyskoy Federatsii // Finansy i kredit. 2014. № 23. S. 18 – 28.
Kolomak E.A. Neravnomernoe prostranstvennoe razvitie Rossii: ob'yasnenie novoy ekonomicheskoy geografii // Voprosy ekonomiki. 2013. № 2. S. 132 – 150.
Malkina M.Yu. Institutsional'nye aspekty sistemy mezhbyudzhetnogo vyravnivaniya v sovremennoy Rossii // Nauchnye trudy Donetskogo natsional'nogo tekhnicheskogo universiteta. Seriya: Ekonomicheskaya. 2014. № 1. S. 109 – 118.
Malkina M.Yu. Effektivnost' sistemy mezhbyuzhetnogo vyravnivaniya v Rossii // Obshchestvo i ekonomika. 2014. № 2 – 3. C. 118 – 134.
Malkina M.Yu. Kapitalizatsiya i monopolizatsiya bankovskogo sektora v svete novykh trebovaniy Banka Rossii // Finansy i kredit. 2011. № 42. S. 2 – 10.
Kakaulina M.O. Vliyanie nalogovoy nagruzki na ekonomicheskiy rost v Rossiyskoy Federatsii: regional'nyy aspekt // Regional'naya ekonomika: teoriya i praktika. 2014. № 17. S. 55 – 64.
Dolgova I.N., Korolev I.B. Otsenka nalogovoy nagruzki s uchetom faktora riska i effektivnosti ispol'zovaniya truda i kapitala: regional'nyy aspekt // Nauchnye trudy: Institut narodnokhozyaystvennogo prognozirovaniya RAN. 2003. T. 1. S. 102 – 122.
Dolgova I.N., Korovkin A.G. Otsenka vzaimosvyazi nalogovoy nagruzki i effektivnosti zanyatosti naseleniya v otraslyakh ekonomiki i promyshlennosti RF // Nauchnye trudy: Institut narodnokhozyaystvennogo prognozirovaniya RAN. 2005. T. 3. S. 440 – 470.
Gershman B.A. Neravenstvo dokhodov i ekonomicheskiy rost: teoreticheskiy obzor // Ekonomika i matematicheskie metody. 2009. Tom 45. № 2. S. 19 – 30.
Gurvich E.T., Suslina A.L. Rossiyskaya nalogovaya sistema – obshchie i osobennye cherty // Ekonomicheskiy Byulleten' Ministerstva promyshlennosti, turizma i torgovli Ispanii. 2011. URL:http://www.eeg.ru/files/nalogsysros.pdf?PHPSESSID=ba79842a822b2f7bf4b10b023a584207
Glazyrina I.P., Zabelina I.A., Klevakina E.A. Uroven' ekonomicheskogo razvitiya i raspredelenie ekologicheskoy nagruzki mezhdu regionami RF // Zhurnal Novoy ekonomicheskoy assotsiatsii. 2010. № 7. S. 70 – 88.
Giraev V.K. Model' otsenki effektivnosti primeneniya kriteriev samostoyatel'noy otsenki nalogovykh riskov v tenevom sektore // Nalogi i nalogooblozhenie. 2014. № 4. S. 367-382.
Balatskiy E.B., Ekimova N.A. Nalogovo-byudzhetnaya politika i ekonomicheskiy rost // Obshchestvo i ekonomika. 2011. №4. C. 197 – 214.
Balatskiy E.V. Analiz vliyaniya nalogovoy nagruzki na ekonomicheskiy rost s pomoshch'yu proizvodstvenno-institutsional'nykh funktsiy // Problemy prognozirovaniya. 2003. №2. C. 88 – 105.

References (transliteration):
Mahendra Gujarathi, Dorothy Feldmann. Dividend imputation system in industrialized countries: an examination of relative tax burdens // Advances in International Accounting, Vol. 19, pp. 243–259
Kosei Fukuda. Empirical evidence on intergenerational inequality of tax burdens in the U.S. and Japan // The Journal of Socio-Economics, Vol. 37 (2008), pp. 2214–2220
Shalit Haim, Yitzhaki Shlomo. Mean-Gini, Portfolio Theory, and the Pricing of Risky Assets // The Journal of Finance, Vol. 39, No. 5 (Dec., 1984), pp. 1449-1468.
Werner Baer, Antonio Fialho Galv˜ao Jr. Tax burden, government expenditures and income distribution in Brazil // The Quarterly Review of Economics and Finance, Vol. 48 (2008), pp. 345–358
Principles for good governance of public finance. Background paper to the document presented by the Ministry of Finance of the Russian Federation to the meeting of Ministers of Finance of the Group of Eight. // Ministry of Finance of the Russian Federation. Official site. URL: http://www.minfin.ru (Accessed 05.06.2014).
Country partnership strategy (CPS) for the Russian Federation for the period 2012 – 2016. Document of The World Bank // Ministry of Finance of the Russian Federation. Official site. URL: http://www.minfin.ru (Accessed 05.06.2014).
Sayfieva C.N. Nalogovaya nagruzka na rossiyskuyu ekonomiku: Makroekonomicheskiy analiz. M.: Izdatel'stvo LKI, 2010
Shakhov S.A. Mesto i rol' nalogovykh riskov v sovremennoy ekonomiki // Obshchestvo i ekonomika. 2013. №1. C. 175 – 187.
Federal'naya sluzhba gosudarstvennoy statistiki Rossiyskoy Federatsii. URL: http://www.gks.ru/ (data obrashcheniya 05.06.2014).
Federal'naya nalogovaya sluzhba Rossiyskoy Federatsii. URL: Federal'naya nalogovaya sluzhba. URL: http://www.nalog.ru/ (data obrashcheniya 05.06.2014).
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' 2. Federal'nyy zakon № 117-FZ ot 05.08.2000 (deystvuyushchaya redaktsiya ot 28.06.2014).
Osnovnye napravleniya nalogovoy politiki RF na 2014 god i planovyy period 2015 i 2016 godov // Ministerstvo finansov RF. Ofitsial'nyy sayt. URL: http://www.minfin.ru/ru/ (rezhim dostupa 05.07.2014).
Penukhina E.A., Galimov D.I. Otsenka sbalansirovannosti byudzhetno-nalogovoy politiki Rossii: otraslevoy podkhod // INP RAN, TsMAKP, 2013
Podkovyrov V.E. «Vertikal'nyy» effekt Laffera // Nalogi i nalogooblozhenie. 2012. № 11. S. 70-74.
Malkina M.Yu., Balakin R.V. Makroekonomicheskiy analiz i modelirovanie postupleniy naloga na dokhody fizicheskikh lits dlya regionov Rossiyskoy Federatsii // Ekonomicheskiy analiz: teoriya i praktika. 2014. № 25. S. 33 – 42.
Malkina M.Yu., Balakin R.V. Modelirovanie vzaimosvyazi urovnya nalogovoy nagruzki i postupleniy ot naloga na pribyl' dlya regionov Rossiyskoy Federatsii // Finansy i kredit. 2013. № 35. S. 21 – 29.
Malkina M.Yu., Balakin R.V. Analiz i modelirovanie postupleniy naloga na dobavlennuyu stoimost' dlya regionov Rossiyskoy Federatsii // Finansy i kredit. 2014. № 23. S. 18 – 28.
Kolomak E.A. Neravnomernoe prostranstvennoe razvitie Rossii: ob'yasnenie novoy ekonomicheskoy geografii // Voprosy ekonomiki. 2013. № 2. S. 132 – 150.
Malkina M.Yu. Institutsional'nye aspekty sistemy mezhbyudzhetnogo vyravnivaniya v sovremennoy Rossii // Nauchnye trudy Donetskogo natsional'nogo tekhnicheskogo universiteta. Seriya: Ekonomicheskaya. 2014. № 1. S. 109 – 118.
Malkina M.Yu. Effektivnost' sistemy mezhbyuzhetnogo vyravnivaniya v Rossii // Obshchestvo i ekonomika. 2014. № 2 – 3. C. 118 – 134.
Malkina M.Yu. Kapitalizatsiya i monopolizatsiya bankovskogo sektora v svete novykh trebovaniy Banka Rossii // Finansy i kredit. 2011. № 42. S. 2 – 10.
Kakaulina M.O. Vliyanie nalogovoy nagruzki na ekonomicheskiy rost v Rossiyskoy Federatsii: regional'nyy aspekt // Regional'naya ekonomika: teoriya i praktika. 2014. № 17. S. 55 – 64.
Dolgova I.N., Korolev I.B. Otsenka nalogovoy nagruzki s uchetom faktora riska i effektivnosti ispol'zovaniya truda i kapitala: regional'nyy aspekt // Nauchnye trudy: Institut narodnokhozyaystvennogo prognozirovaniya RAN. 2003. T. 1. S. 102 – 122.
Dolgova I.N., Korovkin A.G. Otsenka vzaimosvyazi nalogovoy nagruzki i effektivnosti zanyatosti naseleniya v otraslyakh ekonomiki i promyshlennosti RF // Nauchnye trudy: Institut narodnokhozyaystvennogo prognozirovaniya RAN. 2005. T. 3. S. 440 – 470.
Gershman B.A. Neravenstvo dokhodov i ekonomicheskiy rost: teoreticheskiy obzor // Ekonomika i matematicheskie metody. 2009. Tom 45. № 2. S. 19 – 30.
Gurvich E.T., Suslina A.L. Rossiyskaya nalogovaya sistema – obshchie i osobennye cherty // Ekonomicheskiy Byulleten' Ministerstva promyshlennosti, turizma i torgovli Ispanii. 2011. URL:http://www.eeg.ru/files/nalogsysros.pdf?PHPSESSID=ba79842a822b2f7bf4b10b023a584207
Glazyrina I.P., Zabelina I.A., Klevakina E.A. Uroven' ekonomicheskogo razvitiya i raspredelenie ekologicheskoy nagruzki mezhdu regionami RF // Zhurnal Novoy ekonomicheskoy assotsiatsii. 2010. № 7. S. 70 – 88.
Giraev V.K. Model' otsenki effektivnosti primeneniya kriteriev samostoyatel'noy otsenki nalogovykh riskov v tenevom sektore // Nalogi i nalogooblozhenie. 2014. № 4. S. 367-382.
Balatskiy E.B., Ekimova N.A. Nalogovo-byudzhetnaya politika i ekonomicheskiy rost // Obshchestvo i ekonomika. 2011. №4. C. 197 – 214.
Balatskiy E.V. Analiz vliyaniya nalogovoy nagruzki na ekonomicheskiy rost s pomoshch'yu proizvodstvenno-institutsional'nykh funktsiy // Problemy prognozirovaniya. 2003. №2. C. 88 – 105.

Review: The article concerns the evaluation of the optimal tax burden in relation to the economic growth at the regional level. The majority of existing models for evaluating the influence of tax burden on the economic growth has significant drawbacks. Moreover, these models are not always suitable for the regional level because they do not take into account territorial peculiarities. Therefore the purpose of the present research article is to develop a methodological tool for evaluating the influence of tax burden on the economic growth at the regional level. Theoretical, methodological and empirical research base includes the theory of Laffer curve and data collected by the Russian Federation Ministry of Agriculture, Ministry of Natural Resources and the Environment of the Russian Federation, Russian Federal State Statistics Service, Federal Tax Service and the Federal Portal PROTOWN.RU. The authors offer a classification of the Russian Federation regions depending on their resource potential. According to this classification, regions can be divided into the two groups: regions that have natural resources potentials and regions that have innovative potentials. Taking into account this classification, the authors have developed their own model for evaluating the influence of tax burden on a region’s economic growth and tested their model in the economic environment of Russian regions. The model is based on the linear non-homogeneity of the production function. The given model allows to calculate the optimal tax burden and to define regular patterns of the influence of tax burden on the economic growth in the California state as well as to make suggestions on how the effective tax legislation could be improved. The tools developed by the author allow to draw attention of the state authorities to the regional level and to create the tax burden that would encourage production activity while retaining the necessary level of refilling of the country’s consolidated budget.

Keywords: tax burden, economic growth, resource potential, natural resources potential, innovative potential, Laffer theory, region, production functions, econometric models, fiscal technological indicators.

References:
Giraev V.K. Analiz vliyaniya nalogov na ekonomicheskoe razvitie Rossii // Nalogi i nalogooblozhenie.-2014.-6.-C. 562-578. DOI: 10.7256/1812-8688.2014.6.12460.
M. V. Mel'nichuk, A. K. Karaev Agentno orientirovannaya makroekonomicheskaya model' analiza ekonomicheskoy (fiskal'noy) politiki // Nalogi i nalogooblozhenie.-2011.-12.-C. 50-57.
National Science Foundation: where discoveries begin: [sayt]. URL: http://www.nsf. gov (data obrashcheniya: 8.05.2014).
US Department of Commerce. Bureau of Economic Analysis: [sayt]. URL: http:// www.bea.gov (data obrashcheniya: 8.05.2014).
Yakovenko D.A. Nalogi «vyzhzhennoy zemli» // Ekspert. 2013. №17-18(849). S. 58–60.
California Department of Finance: [sayt]. URL: http://www.dof.ca.gov (data obrashcheniya: 8.05.2014).
Tseny v Rossii. 2012: Stat.sb./ Rosstat. M., 2012. 209 s.
Tsepelev O.A., Kakaulina M.O. Prognozirovanie nalogovoy nagruzki regiona s uchetom investitsionnykh proektov // Aktual'nye problemy ekonomiki i prava / Finansy, denezhnoe obrashchenie i kredit. 2012. №2 (22). S. 147–151.
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Rossiyskaya Federatsiya. Prezident (2000-2008, 2012-; V.V. Putin). Poslanie Prezidenta Rossiyskoy Federatsii Federal'nomu Sobraniyu Rossiyskoy Federatsii: (o polozhenii v strane i osnovnykh napravleniyakh vnutr. i vnesh. politiki gosudarstva). – Moskva, 2012 // Konsul'tantPlyus: [sayt]. URL: http://base.consultant.ru/cons/cgi/online.cgi? req= doc;base=LAW;n=131836 (data obrashcheniya: 21.02.2014).

References (transliteration):
Giraev V.K. Analiz vliyaniya nalogov na ekonomicheskoe razvitie Rossii // Nalogi i nalogooblozhenie.-2014.-6.-C. 562-578. DOI: 10.7256/1812-8688.2014.6.12460.
M. V. Mel'nichuk, A. K. Karaev Agentno orientirovannaya makroekonomicheskaya model' analiza ekonomicheskoy (fiskal'noy) politiki // Nalogi i nalogooblozhenie.-2011.-12.-C. 50-57.
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Folomeykina L.N., Igonchenkova O.A. Innovatsionnyy potentsial regiona: podkhody k issledovaniyu // Aktual'nye problemy geografii i geoekologii: elektronnyy nauchnyy zhurnal: [sayt]. URL: http://geoeko.mrsu.ru/2009-2/pdf/folomeikina.pdf (data obrashcheniya 13.07.2013).
Federal'naya sluzhba gosudarstvennoy statistiki RF. M., 1999-2014: [sayt]. URL: http://www.gks.ru (data obrashcheniya: 10.06.2014).
Reyting innovatsionnoy aktivnosti v Rossii (vesna 2012) // Peterburgskaya politika. RBK-Daily ezhednevnaya delovaya gazeta: [sayt]. URL: http://old.fpp.spb.ru/iRating_ 2012–03_05.php (data obrashcheniya: 19.03.2014).
Sapegina O.P., Bochkov M.A. Sotsial'no-ekonomicheskiy potentsial regiona: sushchnost' i struktura. // Ekonomika i upravlenie: teoreticheskie i prakticheskie aspekty: materialy mezhdunarodnoy zaochnoy nauchno-prakticheskoy konferentsii. — Novosibirsk: Izd. «SibAK», 2013. S. 76–80.
Nezhenskiy N.A., Pavlova I.G. Metodicheskie osnovy otsenki stoimosti rossiyskikh nedr // Mineral'nye resursy Rossii. Ekonomika i upravlenie. 1995. № 4. S. 13–17.
O sostoyanii i ispol'zovanii mineral'no-syr'evoy bazy regionov RF: Spravki Ministerstva prirodnykh resursov i ekologii RF: [sayt]. URL: http://www.vsegei.ru/ru/. (data obrashcheniya 15.03.2014).
Pogrebnyak R.G., Zhukova M.S., Tuskaeva Ts.G. Vliyanie nalogovoy nagruzki na ekonomicheskiy rost regionov s razlichnym prirodno-resursnym potentsialom // Audit i finansovyy analiz. 2009. № 1. S. 12–16.
Balatskiy E.V. Analiz vliyaniya nalogovoy nagruzki na ekonomicheskiy rost s pomoshch'yu proizvodstvenno-institutsional'nykh funktsiy // Problemy prognozirovaniya. 2003. № 2. S. 88–107.
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Review: The object of studies involves the combination of the applied methods of state regulation via taxes and their structural elements, which are aimed at the stimulation of innovation developments for the purpose of technological modernization of the Russian economy. The target elements of tax stimulation include preferences and reductions. The ambiguousness of the interpretations of these terms allows the tax bodies of the Russian Federation to demonstrate varying attitudes towards control over the use of these instruments. The biased attitude of the Federal Tax Service of the Russian Federation to the control over the use of reductions by the tax-payers makes the tax-payers avoid their use. The study is based upon the document analysis and the combination of synthesis and systematizing. With the use of the method of generalization of scientific and legislative approaches to the Russian tax practice the authors define the specificities of application of the terms “preferences” and “reductions”. The authors provide theoretical generalizations, showing the goals and conditions for the tax stimulation of innovative activities via preferences and reductions, showing the contradictions in the official documents regarding identification of the terms “preference” and “reduction”. The authors then attempt to single out differences and to substantiate the need to provide for their definition at the legislative level. It is shown that current Russian taxation system is not wholly oriented at the improvement of innovative activities of economic subjects in the science-intensive spheres. The authors provide arguments proving lack of methods for the efficiency evaluation for the tax preferences and reduction, further complicating the formation of conclusion on the influence of the tax reductions upon the innovative development of the Russian economy.

Keywords: tax stimulation, innovations, financial policy, tax policy, reductions, preferences, efficiency, taxation, profit tax, tax basis.

Contact information: Frumina, Svetlana Viktorovna, 125993, Russia, Moskva, GSP-3, Leningradskiy prospect, 49

References:
Kalakov R.N. Nalogooblozhenie innovatsiy: sovremennoe sostoyanie i perspektivy // NB: Finansovoe pravo i upravlenie. - 2012. - 1. - C. 21 - 82. URL: http://www.e-notabene.ru/flc/article_388.html
O. N. Savina, Yu. V. Malkova Monitoring effektivnosti sistemy nalogovykh instrumentov stimulirovaniya razvitiya innovatsionnoy ekonomiki v usloviyakh deystvuyushchego zakonodatel'stva i napravleniya ego sovershenstvovaniya // Nalogi i nalogooblozhenie.-2012.-4.-C. 24-34.
K. N. Tserenova Nalogovoe stimulirovanie finansirovaniya innovatsiy // Nalogi i nalogooblozhenie.-2011.-12.-C. 69-76.
Fisher O.V., Perekrestova L.V., Lomakina T.P., Irizepova M.Sh. Otsenka effektivnosti nalogovogo stimulirovaniya innovatsionnoy deyatel'nosti v Rossii // Nalogi i nalogooblozhenie.-2014.-2.-C. 156-173. DOI: 10.7256/1812-8688.2014.2.11120.
Frumina S.V. Analiz metodologicheskikh podkhodov k soderzhaniyu finansovoy politiki // Audit i finansovyy analiz. – 2014.-№2. – S. 409-412.
Kalakov R.N. Nalogooblozhenie innovatsiy: sovremennoe sostoyanie i perspektivy // NB: Finansovoe pravo i upravlenie.-2012.-1.-C. 21-82. URL: http://www.e-notabene.ru/flc/article_388.html
Klebaner V.S. Perspektivy i usloviya perekhoda k innovatsionnoy ekonomike v Rossii // Problemy prognozirovaniya.-2004.-№2.-S.154-158.
Panskov V.G. O nekotorykh voprosakh effektivnosti nalogovykh l'got v rossiyskoy nalogovoy sisteme // Innovatsionnoe razvitie ekonomiki. – 2013.-№4-5 (16). – S.40-42.
Borisov A.B. Bol'shoy ekonomicheskiy slovar'.-M.: Knizhnyy mir, 2009.-860 s.
Zhuravleva T.A. Metodologiya funktsionirovaniya mekhanizma nalogovogo regulirovaniya na federal'nom i regional'nom urovnyakh: Dissertatsiya na soisk. dokt. ekonom. nauk.-M., 2008.
Zhuravleva T.A. Sovershenstvovanie nalogooblozheniya pribyli organizatsiy s uchetom differentsiatsii stavki naloga // Audit i finansovyy analiz.-2013.-№6.-S. 8-11.
Pis'mo Ministerstvo finansov RF ot 27 avgusta 2010g. №03-05-04-01/42 «O polnomochiyakh sub'ektov RF po ustanovleniyu ponizhennykh stavok, v tom chisle v razmene, ravnom nulyu, po nalogu na imushchestvo organizatsiy».
Kontseptsiya dolgosrochnogo sotsial'no-ekonomicheskogo razvitiya Rossiyskoy Federatsii na period do 2020 goda. Utverzhdena rasporyazheniem Pravitel'stva RF ot 17 noyabrya 2008 g. № 1662-r.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05.08.2000 №117-FZ (red. Ot 04.06.2014).
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2012 god i na planovyy period 2013 i 2014 godov.
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2013 god i na planovyy period 2014 i 2015 godov.
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2014 god i na planovyy period 2015 i 2016 godov.
Postanovlenie Pravitel'stva RF ot 14.04.2014 №316 «Ob utverzhdenii gosudarstvennoy programmy Rossiyskoy Federatsii «Ekonomicheskoe razvitie i innovatsionnaya ekonomika».
Pis'mo FNS Rossii ot 08.02.2013 №ED-18-3/124 «O metodike monitoringa i otsenki effektivnosti nalogovykh l'got».
O. N. Savina, Yu. V. Malkova Monitoring effektivnosti sistemy nalogovykh
instrumentov stimulirovaniya razvitiya
innovatsionnoy ekonomiki v usloviyakh
deystvuyushchego zakonodatel'stva
i napravleniya ego sovershenstvovaniya // Nalogi i nalogooblozhenie. - 2012. - 4. - C. 24 - 34.

References (transliteration):
Kalakov R.N. Nalogooblozhenie innovatsiy: sovremennoe sostoyanie i perspektivy // NB: Finansovoe pravo i upravlenie. - 2012. - 1. - C. 21 - 82. URL: http://www.e-notabene.ru/flc/article_388.html
O. N. Savina, Yu. V. Malkova Monitoring effektivnosti sistemy nalogovykh instrumentov stimulirovaniya razvitiya innovatsionnoy ekonomiki v usloviyakh deystvuyushchego zakonodatel'stva i napravleniya ego sovershenstvovaniya // Nalogi i nalogooblozhenie.-2012.-4.-C. 24-34.
K. N. Tserenova Nalogovoe stimulirovanie finansirovaniya innovatsiy // Nalogi i nalogooblozhenie.-2011.-12.-C. 69-76.
Fisher O.V., Perekrestova L.V., Lomakina T.P., Irizepova M.Sh. Otsenka effektivnosti nalogovogo stimulirovaniya innovatsionnoy deyatel'nosti v Rossii // Nalogi i nalogooblozhenie.-2014.-2.-C. 156-173. DOI: 10.7256/1812-8688.2014.2.11120.
Frumina S.V. Analiz metodologicheskikh podkhodov k soderzhaniyu finansovoy politiki // Audit i finansovyy analiz. – 2014.-№2. – S. 409-412.
Kalakov R.N. Nalogooblozhenie innovatsiy: sovremennoe sostoyanie i perspektivy // NB: Finansovoe pravo i upravlenie.-2012.-1.-C. 21-82. URL: http://www.e-notabene.ru/flc/article_388.html
Klebaner V.S. Perspektivy i usloviya perekhoda k innovatsionnoy ekonomike v Rossii // Problemy prognozirovaniya.-2004.-№2.-S.154-158.
Panskov V.G. O nekotorykh voprosakh effektivnosti nalogovykh l'got v rossiyskoy nalogovoy sisteme // Innovatsionnoe razvitie ekonomiki. – 2013.-№4-5 (16). – S.40-42.
Borisov A.B. Bol'shoy ekonomicheskiy slovar'.-M.: Knizhnyy mir, 2009.-860 s.
Zhuravleva T.A. Metodologiya funktsionirovaniya mekhanizma nalogovogo regulirovaniya na federal'nom i regional'nom urovnyakh: Dissertatsiya na soisk. dokt. ekonom. nauk.-M., 2008.
Zhuravleva T.A. Sovershenstvovanie nalogooblozheniya pribyli organizatsiy s uchetom differentsiatsii stavki naloga // Audit i finansovyy analiz.-2013.-№6.-S. 8-11.
Pis'mo Ministerstvo finansov RF ot 27 avgusta 2010g. №03-05-04-01/42 «O polnomochiyakh sub'ektov RF po ustanovleniyu ponizhennykh stavok, v tom chisle v razmene, ravnom nulyu, po nalogu na imushchestvo organizatsiy».
Kontseptsiya dolgosrochnogo sotsial'no-ekonomicheskogo razvitiya Rossiyskoy Federatsii na period do 2020 goda. Utverzhdena rasporyazheniem Pravitel'stva RF ot 17 noyabrya 2008 g. № 1662-r.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' vtoraya) ot 05.08.2000 №117-FZ (red. Ot 04.06.2014).
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2012 god i na planovyy period 2013 i 2014 godov.
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2013 god i na planovyy period 2014 i 2015 godov.
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2014 god i na planovyy period 2015 i 2016 godov.
Postanovlenie Pravitel'stva RF ot 14.04.2014 №316 «Ob utverzhdenii gosudarstvennoy programmy Rossiyskoy Federatsii «Ekonomicheskoe razvitie i innovatsionnaya ekonomika».
Pis'mo FNS Rossii ot 08.02.2013 №ED-18-3/124 «O metodike monitoringa i otsenki effektivnosti nalogovykh l'got».
O. N. Savina, Yu. V. Malkova Monitoring effektivnosti sistemy nalogovykh
instrumentov stimulirovaniya razvitiya
innovatsionnoy ekonomiki v usloviyakh
deystvuyushchego zakonodatel'stva
i napravleniya ego sovershenstvovaniya // Nalogi i nalogooblozhenie. - 2012. - 4. - C. 24 - 34.

Review: In the latest decade the discussion of the drafts of the state policy in the sphere of production and turnover of the alcoholic drinks and formation of healthy lifestyle of the Russian population, there is an active optimization process in the legislation in this sphere of social relations. Understanding the historical nature of the Russian mechanism of legal regulation of trade in alcoholic drinks in late XIX – early XX centuries and the general experience of alcohol policy are important factors for the formation of the modern concept of state regulation of the alcohol turnover in Russia. Since production and sale of alcohol in the second half of XIX and early XX centuries was an important part of public income, the government was interested in growing amount of the alcohol levy and it was worried by illegal production and sale of alcohol causing the state to lose large profits. This matter required detailed regulation of alcohol trade. On the other hand its regulation was also based upon the moral and medical matters, since development of production and sale of alcohol was always closely connected with the problem of alcoholism of the population. Based upon the analysis of the legislative acts of the Russian Empire of late XIX – early XX centuries and the studies of the materials of the Ministry of Finances the author presents the Russian retrospective of the mechanism for the legal regulation of trade in alcohol drinks in the conditions of fiscal alcohol monopoly, showing the steps towards achieving the goals of the state and analyzing its results.

Keywords: law, Russian Empire, state, monopoly, alcoholic drinks, alcohol, trade, supervision, wine, beer, excise, vodka, spirit.

Contact information: Zholobova, Galina Alekseevna, 123995, Russia, Moskva, ul. Sadovo-Kudrinskaya, 9

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References (transliteration):
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Osipov N. O. Vinnaya monopoliya, ee osnovnye nachala, organizatsiya i nekotorye posledstviya. SPb. Tipografiya P. P. Soykina. 1899. – 125 s.
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Propper S. M. Kazennaya prodazha pitey i obshchestvennoe mnenie. SPb. Izdanie Redaktsii «Birzhevykh Vedomostey». 1900. – 362 s.
Sbornik Tsirkulyarov, rasporyazheniy i raz'yasneniy po uchrezhdeniyu popechitel'stv o narodnoy trezvosti. Ch. I. SPb. 1903. – 63 s.
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Zholobova G.A. Mekhanizm pravovogo regulirovaniya tabachnoy torgovli v dorevolyutsionnoy Rossii: istoriya stanovleniya i spetsifika v usloviyakh aktsiznoy sistemy oblozheniya 1881 – 1913 gg. // Nalogi i nalogooblozhenie. - 2014. - 4. - C. 424 - 444. DOI: 10.7256/1812-8688.2014.4.11969.

Review: Among other financial law entities, public enterprise takes a special place due to its specific features of a state unitary enterprise that is based on the right of operational management. In respect of finances, public enterprises are under the governmental control performed by competent authorities that influence the financial activity and independency of public enterprises. Improvement of public enterprises’ activity is one of the priorities of state policy. Products made by the enterprise and profits from using the property managed by the enterprise as well as the property purchased by the enterprise on the funds received by the enterprise from its activity are in the federal ownership. Public enterprises organize their financial and economic activities base on the need to perform works and render services in accordance with the approved profit and expenditure targets and the plan of enterprise activities. Distribution and use of profits received by the public enterprise are performed according to the established procedure. The public enterprise keeps realtime accounting and accounting records of results of their activities and submits reports according to the established procedure. The author of the present research article uses the general scientific (logical, historical, systems, functional and other) methods and private scientific methods (legal, statistical, sociological methods, modeling, forecasting and etc.). As a financial law entity, public enterprises are legal entities that are allowed to have their independent balance sheet, operating and other kinds of accounts at credit institutions, round seal showing the full legal name of the enterprise in Russian and official address. Like other financial law entities, public enterprises also have certain rights and responsibilities to perform in order to guarantee mobilization, distribution (redistribution) and use of state (municipal) monetary funds.

Keywords: financial law entity, system of entities, public enterprise, legal standing, legal capacity, collective entities, individual entities, top management, financial activity, public enterprise auditing.

Contact information: Shepeleva Dina Viktorovna, 123995, Russia, Moscow, ul. Sadovaya-Kudrinskaya 9.

References:
Kommentariy k Grazhdanskomu kodeksu Rossiyskoy Federatsii. V 2 t. T. 1. Chasti pervaya, vtoraya GK RF (pod red. T.E. Abovoy, A.Yu. Kabalkina).-In-t gosudarstva i prava RAN.-6-e izd., pererab. i dop. – «Izdatel'stvo Yurayt», 2011 g.
Kulikova A. A. «Kazennoe predpriyatie po Rossiyskomu zakonodatel'stvu», sovremennye naukoemkie tekhnologii № 6, 2013, str.135-136. Postanovlenie Kabineta Ministrov Chuvashskoy Respubliki ot 28.06.2011 g. N 250.SPS «Konsul'tantPlyus»
Dreval' L.N. Sub'ekty rossiyskogo finansovogo prava: teoretiko-pravovoe issledovanie. Avtoref. dis. . dokt. yurid. nauk / Dreval' L. N.-M., 2009. – 469 s.
AlekseevS.S. Ukaz. soch. M., 1982. T.
S. 140; Teoriya gosudarstva i prava / Pod red. N.I. Matuzova, A.V. Mal'ko. M., 1997. S. 482. 2. Bit-Shabo I. V. Byudzhetnye uchrezhdeniya kak sub'ekty finansovogo prava.. Avtoref. dis. . dokt. yurid. nauk / Bit-Shabo I. V.-M., 2004. S.189.
Gracheva E. Yu. Finansovoe pravo. Uchebnoe posobie. M.: Prospekt,2009. S.19.
Garnov I., Finansovaya gazeta, № 36 sentyabr' 2006g.

References (transliteration):
Kommentariy k Grazhdanskomu kodeksu Rossiyskoy Federatsii. V 2 t. T. 1. Chasti pervaya, vtoraya GK RF (pod red. T.E. Abovoy, A.Yu. Kabalkina).-In-t gosudarstva i prava RAN.-6-e izd., pererab. i dop. – «Izdatel'stvo Yurayt», 2011 g.
Kulikova A. A. «Kazennoe predpriyatie po Rossiyskomu zakonodatel'stvu», sovremennye naukoemkie tekhnologii № 6, 2013, str.135-136. Postanovlenie Kabineta Ministrov Chuvashskoy Respubliki ot 28.06.2011 g. N 250.SPS «Konsul'tantPlyus»
Dreval' L.N. Sub'ekty rossiyskogo finansovogo prava: teoretiko-pravovoe issledovanie. Avtoref. dis. . dokt. yurid. nauk / Dreval' L. N.-M., 2009. – 469 s.
AlekseevS.S. Ukaz. soch. M., 1982. T.
S. 140; Teoriya gosudarstva i prava / Pod red. N.I. Matuzova, A.V. Mal'ko. M., 1997. S. 482. 2. Bit-Shabo I. V. Byudzhetnye uchrezhdeniya kak sub'ekty finansovogo prava.. Avtoref. dis. . dokt. yurid. nauk / Bit-Shabo I. V.-M., 2004. S.189.
Gracheva E. Yu. Finansovoe pravo. Uchebnoe posobie. M.: Prospekt,2009. S.19.
Garnov I., Finansovaya gazeta, № 36 sentyabr' 2006g.

Review: Based on the analysis of the legislation of the XVIIth – early XXth century, the author of the article traces back the history of formation of the Russian mechanism for legal regulation of sales of tobacco and tobacco products. From absolute prohibition of tobacco, the history of tobacco sales has undergone different taxation systems including government monopoly, revenue leasing and excise system. Research of the materials of the Ministry of Finances and legislative acts of 1881 – 1913 contained in the Complete collection of laws of the Russian empire has allowed to determine particular measures undertaken by the government of Alexander III and Nicolas II to improve the legal regulation of tobacco sales for the purpose of maintaining the excise system of their taxation and retaining the principles of free trade at the same time. The author shows that in 1881 – 1913 the mechanism of legal regulation of tobacco sales was formed on the basis of exclusion fiscal interests of the state while protection of public health was not even the secondary concern of the government in the process of regulation of this branch of trade.

Keywords: law, tobacco, trade, sales, monopoly, excise, parcel post, patent, tax, supervision, responsibility, revenue leasing.

Contact information: Zholobova Galina Alekseevna, 123995, Russia, Moscow, ul. Sadovaya-Kudrinskaya 9.

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PSZ – III. T. VI. № 3711. Maya 20 1886 g. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «O prodlenii dlya Sibiri roznichnoy prodazhi listovogo tabaku». S. 220.
PSZ – III. T. VII. № 4488. Maya 26 1887 g. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «O merakh k uvelicheniyu tabachnogo dokhoda». S. 251 – 253.
PSZ – III. T. VII. № 4493. Maya 26 1887 g. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «O patentnom sbore za proizvodstvo torgovli tabakom iz vremennykh vystavok dlya prodazhi piva». S. 255 – 256.
PSZ – III. T. VII. № 4550. Iyunya 9 1887 g. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «O primenenii k Zakaspiyskoy oblasti nekotorykh pravil Ustavov o piteynom i tabachnom sborakh». S. 294.
PSZ – III. T. VIII. № 5237. Maya 25 1888 g. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «O rasprostranenii na Turkestanskiy kray i Semirechenskuyu oblast' deystviya Ustava o tabachnom sbore». S. 247.
PSZ – III. T. X. № 6893. Iyunya 4 1890 g. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «O nekotorykh merakh k oblegcheniyu tabakovodstva i torgovli listovym tabakom». S. 426 – 429.
PSZ – III. T. XII. № 8904. Avgusta 22 1892 g. Vysochayshee povelenie, ob'yavlennoe Upravlyayushchim Ministerstvom Finansov «O razreshenii bufetam, ustraivaemym na vecherakh, bazarakh i gulyan'yakh s blagotvoritel'noyu tsel'yu, prodazhi tabachnykh izdeliy bez vzyatiya patentov ili marok». S. 563.
PSZ – III. T. XII. № 9155. Dekabrya 14 1892 g. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «Ob uvelichenii tabachnogo sbora i o vvedenii nekotorykh oblegchitel'nykh pravil po tabachnomu proizvodstvu». S. 686 – 687.
PSZ – III. T. XV. № 11627. Maya 2 1895 g. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «Ob osvobozhdenii ofitserskikh ekonomicheskikh Obshchestv ot uplaty sborov za soderzhimye imi magaziny i masterskie». S. 277.
PSZ – III. T. XVIII. № 15007. Fevralya 6 1898 g. Vysochayshee povelenie, ob'yavlennoe Ministrom Finansov «Ob osvobozhdenii Popechitel'stv o narodnoy trezvosti ot vyborki patentov na prodazhu tabachnykh izdeliy v ustraivaemykh imi narodnykh chaynykh i stolovykh». S. 104.
PSZ – III. T. XVIII. № 15601. Vysochayshe utverzhdennoe Polozhenie o gosudarstvennom promyslovom naloge. Mnenie Gosudarstvennogo Soveta, Vysochayshe utverzhdennoe 8 Iyunya 1898 goda. S. 489 – 515.
PSZ – III. T. XXIV. № 25307. Noyabrya 5 1904 g. Vysochayshee povelenie, ob'yavlennoe Ministrom Finansov «O naznachenii dlya mestnostey Priamurskogo general-gubernatorstva predel'nykh prodazhnykh tsen tabachnykh izdeliy na vremya voennykh deystviy s Yaponiey». S. 1069 – 1070.
Bochagov A. D. Nasha torgovlya i promyshlennost' v starinu i nyne (istoricheskie ocherki). Vypusk I. Torgovlya predmetami potrebleniya. SPb. 1891. 193 s.
Istoricheskiy ocherk oblozheniya torgovli i promyslov v Rossii, s prilozheniem materialov po torgovo-promyshlennoy statistike. SPb. Tipografiya V. Kirshbauma. 1893. 296 s.
Lebedev V. A. Finansovoe pravo. Kurs lektsiy: v 2 t. SPB. 1885. T. 2. Ch. 2. – 788 s.
Obzor deyatel'nosti Ministerstva Finansov v tsarstvovanie Imperatora Aleksandra III (1881 – 1894 g.). SPb. 1902. 673 s.
Ryazantsev D. B. Nalogovaya sistema Rossii vo vtoroy polovine XIX – nachale XX veka (istoriko-pravovoy aspekt). Diss. … kand. yurid.nauk. N. Novgorod. 2004. 170 s.
Sbornik zakonopolozheniy i pravitel'stvennykh postanovleniy dlya farmatsevtov, chastnykh i obshchestvennykh aptek, aptekarskikh magazinov, fabrik i laboratoriy farmatsevticheskikh preparatov, zavedeniy iskusstvennykh mineral'nykh vod i prochikh predpriyatiy farmatsevticheskoy promyshlennosti. Sost. V. L. Leventon. 2-e izd. SPb., 1913. 255 s.
Seleznev F. A. Konstitutsionnye demokraty i obsuzhdenie «tabachnykh» zakonoproektov v Gosudarstvennoy Dume (1906 – 1909 gg.). // Vestnik Nizhegorodskogo universiteta im. N. I. Lobachevskogo. 2007. № 1. S. 212 – 216. Elektronnyy resurs: [WWW-dokument]. URL: http: // www.unn.ru/pages/e-library/vestnik/99999999_West_2007_1/33.pdf (2014. 19 aprelya).
Yanzhul I. I. Osnovnye nachala finansovoy nauki: Uchenie o gosudarstvennykh dokhodakh. M.: Statut. 2002. 553 s.

References (transliteration):
Rossiyskiy gosudarstvennyy istoricheskiy arkhiv (RGIA). Fond 1294 (Meditsinskiy Sovet pri MVD). Opis' 10 (1). Delo 288.
RGIA. F. 1298 (Upravlenie Glavnogo Vrachebnogo Inspektora MVD). Op. 1. (1905 g.) D. 1261.
RGIA. F. 1298. Op. 1. (1905 g.) D. 1269.
RGIA. F. 20 (Departament Torgovli i Manufaktur Ministerstva Finansov). Op. 4 D. 3556.
Polnoe sobranie zakonov Rossiyskoy imperii. Sobranie pervoe (PSZ – I). T. I. № 1. Genvarya 29 1649 g. (7157 g.) Ulozhenie. Glava XXV «Ukaz o korchmakh». S. 159 – 160.
PSZ – I. T. III. № 1570. Fevralya 1 1697 g. (7205 g.) Imennyy. «O svobodnom provoze tabaku, ob otvode v Moskve palat, a v gorodakh postoyalykh dvorov dlya torga tabakom, o vzimanii s onago poshliny i ob otdache torga sego na otkup». S. 276 – 278.
PSZ – I. T. III. № 1580. Aprelya 15 1697 g. (7205 g.) Gramota Stol'niku i Vologodskomu Voevode Zakharovu «O predostavlenii isklyuchitel'noy torgovli tabakom Gostyu Martynu Bogdanovu». S. 301 – 303.
PSZ – I. T. III. № 1581. Aprelya 16 1697 g. (7205 g.) Imennyy, dannyy Rozryadu. «O vol'noy prodazhe v Moskve i drugikh gorodakh tabaku i o naznachenii dlya sboru poshliny s sey torgovli tamozhennago Golovy i tseloval'nikov». S. 303.
PSZ – I. T. IV. № 2045. Aprelya 4 1705 g. Imennyy, ob'yavlennyy iz Ratushi. «O snyatii u inostrantsa Karla Gutfelya nalichnago tabaku i ob uchrezhdenii kazennoy tabachnoy prodazhi, po primeru, piteynoy». S. 302 – 304.
PSZ – I. T. V. № 3043. Oktyabrya 10 1716 g. Senatskiy. «Ob otdache na otkup tabachnoy prodazhi». S. 478.
PSZ – I. T. VII. № 5164. Sentyabrya 26 (Pechatan 10 Oktyabrya) 1727 g. Imennyy, sostoyavshiysya v Verkhovnom Taynom Sovete. «O vol'noy prodazhe tabaku». S. 865.
PSZ – I. T. XII. № 9543. Oktyabrya 24 1748 g. Senatskiy. «Ob usloviyakh, zaklyuchennykh s Moskovskim kuptsom Matveevym i s ego tovarishchami na soderzhanie tabachnogo otkupa». S. 904 – 911.
PSZ – I. T. XIII. № 10078. Marta 12 1753 g. Ukaz iz Gosudarstvennoy Kamer-Kollegii. «Ob otdache tabashnogo sbora na otkup S. Peterburgskomu kuptsu Leont'yu Gorbylevu». S. 798 – 804.
PSZ – I. T. XIII. № 9617. Maya 16 1749 g. Senatskiy. «O prodazhe otkupshchiku Matveevu i poverennym ego Cherkasskogo tabaku v Rizhskoy gubernii optom, i o zapreshchenii im prodavat' onyy tamoshnim obyvatelyam i zhitelyam, Rossiyskim kuptsam, dlya roznichnoy prodazhi». S. 57 – 61.
PSZ – I. T. XVI. № 11630. Iyulya 31 1762 g. Imennyy, sostoyavshiysya v Senate. «O raznykh postanovleniyakh kasatel'no torgovli». S. 38.
Polnoe sobranie zakonov Rossiyskoy imperii. Sobranie vtoroe (PSZ – II). T. LII. № 57432. Iyunya 6 1877 g. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «Ob izmenenii i dopolnenii nekotorykh statey Ustava ob aktsize s tabaku, a ravno prilozhennykh k Ustavu tarifa banderoley i rospisaniya tsen za aktsiznye svidetel'stva». S. 692 – 697.
PSZ – II. T. XIII. № 11108. Marta 31 1838 g. «Vysochayshe utverzhdennoe polozhenie ob aktsize s prigotovlennogo tabaku». Imennoy ukaz, dannyy Senatu. S. 216 – 224.
PSZ – II. T. XIII. № 11556. Sentyabrya 23 1838 g. Vysochayshe utverzhdennoe polozhenie Komiteta Ministrov, raspublikovannoe 5 Noyabrya «O dopushchenii v nekotorykh guberniyakh svobodnoy melochnoy prodazhi tabaku». S. 130.
PSZ – II. T. XIII. № 11716. Noyabrya 5 1838 g. «Pravila o nadzore otkupshchikov, dlya preduprezhdeniya prodazhi neobanderol'nogo tabaku». S. 285 – 286.
PSZ – II. T. XIII. № 11717. Noyabrya 5 1838 g. «Pravila dlya preduprezhdeniya prodazhi bezbanderol'nogo tabaku, po nadzoru so storony politsii». S. 287 – 288.
PSZ – II. T. XIII. № 11718. Noyabrya 5 1838 g. Senatskiy. «O poyasnenii pravil o vzimanii aktsiza s tabaku». S. 288 – 291.
PSZ – II. T. XIII. № 11863. Dekabrya 19 1838 g. Senatskiy. «O poyasnenii pravil o vzimanii aktsiza s tabaku». S. 411 – 412.
PSZ – II. T. XLVI. № 49702. «Vysochayshe utverzhdennyy Ustav ob aktsize s tabaku». Mnenie Gosudarstvennogo Soveta, Vysochayshe utverzhdennoe 4/16 Iyunya 1871 goda, raspublikovannoe 13 Iyulya. S. 773 – 795.
PSZ – II. T. XXIII. № 22007. Fevralya 18 1848 g. «Vysochayshe utverzhdennyy ustav ob aktsize s tabaku». Imennyy ukaz, dannyy Senatu. S. 118 – 129.
PSZ – II. T. XXIII. Shtaty i tabeli. № 22007. Prilozhenie k § 20. «Tabel' tsen bumag po aktsizu s tabaku i primernogo razmera tsen tabaku dlya nalozheniya banderoley s 1848 goda». S. 14 – 15.
PSZ – II. T. XXXVI. № 37196. «Vysochayshe utverzhdennyy Ustav ob aktsize s tabaku». Imennoy ukaz, dannyy Senatu 4 Iyulya 1861 goda. S. 10 – 39.
Polnoe sobranie zakonov Rossiyskoy imperii. Sobranie tret'e (PSZ – III). T. II. № 895. Maya 18. Vysochayshe utverzhdennyy Ustav o tabachnom sbore. Mnenie Gosudarstvennogo Soveta, Vysochayshe utverzhdennoe 18 Maya 1882 goda. S. 222 – 244.
PSZ – III. T. II. Shtaty i tabeli. № 895. Vysochayshe utverzhdennye, 18 Maya 1882 goda: I. Tarif banderoley na tabachnye izdeliya i prodazhnykh tsen onym i II. Rospisanie tsen za patenty na pravo prigotovleniya i prodazhi tabaku. S. 269 – 271.
PSZ – III. T. III. № 1609. Maya 28 1883 g. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «O vzyskaniyakh za narusheniya postanovleniy o tabachnom sbore i o poryadke proizvodstva del po sim narusheniyam». S. 269 – 280.
PSZ – III. T. III. № 1900. Dekabrya 14 1883 g. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «Ob ostavlenii v Sibiri na 1884 god roznichnoy prodazhi listovogo tabaku». S. 483.
PSZ – III. T. IV. № 2250. Maya 22 1884 g. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «O nekotorykh izmeneniyakh v Ustave o tabachnom sbore i v Pravilakh o vzyskaniyakh za narusheniya sego Ustava». S. 315 – 316.
PSZ – III. T. VI. № 3711. Maya 20 1886 g. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «O prodlenii dlya Sibiri roznichnoy prodazhi listovogo tabaku». S. 220.
PSZ – III. T. VII. № 4488. Maya 26 1887 g. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «O merakh k uvelicheniyu tabachnogo dokhoda». S. 251 – 253.
PSZ – III. T. VII. № 4493. Maya 26 1887 g. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «O patentnom sbore za proizvodstvo torgovli tabakom iz vremennykh vystavok dlya prodazhi piva». S. 255 – 256.
PSZ – III. T. VII. № 4550. Iyunya 9 1887 g. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «O primenenii k Zakaspiyskoy oblasti nekotorykh pravil Ustavov o piteynom i tabachnom sborakh». S. 294.
PSZ – III. T. VIII. № 5237. Maya 25 1888 g. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «O rasprostranenii na Turkestanskiy kray i Semirechenskuyu oblast' deystviya Ustava o tabachnom sbore». S. 247.
PSZ – III. T. X. № 6893. Iyunya 4 1890 g. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «O nekotorykh merakh k oblegcheniyu tabakovodstva i torgovli listovym tabakom». S. 426 – 429.
PSZ – III. T. XII. № 8904. Avgusta 22 1892 g. Vysochayshee povelenie, ob'yavlennoe Upravlyayushchim Ministerstvom Finansov «O razreshenii bufetam, ustraivaemym na vecherakh, bazarakh i gulyan'yakh s blagotvoritel'noyu tsel'yu, prodazhi tabachnykh izdeliy bez vzyatiya patentov ili marok». S. 563.
PSZ – III. T. XII. № 9155. Dekabrya 14 1892 g. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «Ob uvelichenii tabachnogo sbora i o vvedenii nekotorykh oblegchitel'nykh pravil po tabachnomu proizvodstvu». S. 686 – 687.
PSZ – III. T. XV. № 11627. Maya 2 1895 g. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «Ob osvobozhdenii ofitserskikh ekonomicheskikh Obshchestv ot uplaty sborov za soderzhimye imi magaziny i masterskie». S. 277.
PSZ – III. T. XVIII. № 15007. Fevralya 6 1898 g. Vysochayshee povelenie, ob'yavlennoe Ministrom Finansov «Ob osvobozhdenii Popechitel'stv o narodnoy trezvosti ot vyborki patentov na prodazhu tabachnykh izdeliy v ustraivaemykh imi narodnykh chaynykh i stolovykh». S. 104.
PSZ – III. T. XVIII. № 15601. Vysochayshe utverzhdennoe Polozhenie o gosudarstvennom promyslovom naloge. Mnenie Gosudarstvennogo Soveta, Vysochayshe utverzhdennoe 8 Iyunya 1898 goda. S. 489 – 515.
PSZ – III. T. XXIV. № 25307. Noyabrya 5 1904 g. Vysochayshee povelenie, ob'yavlennoe Ministrom Finansov «O naznachenii dlya mestnostey Priamurskogo general-gubernatorstva predel'nykh prodazhnykh tsen tabachnykh izdeliy na vremya voennykh deystviy s Yaponiey». S. 1069 – 1070.
Bochagov A. D. Nasha torgovlya i promyshlennost' v starinu i nyne (istoricheskie ocherki). Vypusk I. Torgovlya predmetami potrebleniya. SPb. 1891. 193 s.
Istoricheskiy ocherk oblozheniya torgovli i promyslov v Rossii, s prilozheniem materialov po torgovo-promyshlennoy statistike. SPb. Tipografiya V. Kirshbauma. 1893. 296 s.
Lebedev V. A. Finansovoe pravo. Kurs lektsiy: v 2 t. SPB. 1885. T. 2. Ch. 2. – 788 s.
Obzor deyatel'nosti Ministerstva Finansov v tsarstvovanie Imperatora Aleksandra III (1881 – 1894 g.). SPb. 1902. 673 s.
Ryazantsev D. B. Nalogovaya sistema Rossii vo vtoroy polovine XIX – nachale XX veka (istoriko-pravovoy aspekt). Diss. … kand. yurid.nauk. N. Novgorod. 2004. 170 s.
Sbornik zakonopolozheniy i pravitel'stvennykh postanovleniy dlya farmatsevtov, chastnykh i obshchestvennykh aptek, aptekarskikh magazinov, fabrik i laboratoriy farmatsevticheskikh preparatov, zavedeniy iskusstvennykh mineral'nykh vod i prochikh predpriyatiy farmatsevticheskoy promyshlennosti. Sost. V. L. Leventon. 2-e izd. SPb., 1913. 255 s.
Seleznev F. A. Konstitutsionnye demokraty i obsuzhdenie «tabachnykh» zakonoproektov v Gosudarstvennoy Dume (1906 – 1909 gg.). // Vestnik Nizhegorodskogo universiteta im. N. I. Lobachevskogo. 2007. № 1. S. 212 – 216. Elektronnyy resurs: [WWW-dokument]. URL: http: // www.unn.ru/pages/e-library/vestnik/99999999_West_2007_1/33.pdf (2014. 19 aprelya).
Yanzhul I. I. Osnovnye nachala finansovoy nauki: Uchenie o gosudarstvennykh dokhodakh. M.: Statut. 2002. 553 s.

Review: The object of study in this article includes causes for the tax risks formation for a state. In this article the tax risks of a state are viewed within the system of causes and effects, the author analyzes their economic elements, as well as legal and ethical causes for the tax risk formation. It is found out that the basis for the tax risks for both the state and the taxpayers is non-performance or undue performance under legislative requirements. Based on the analysis of the tax behavior of the subjects of the tax relations, the author supposed that the moral aspect may serve as one of the bases for the possible appearance of violation of legislative requirements. The author analyzes a number of situations, when only ethical evaluation is applicable to the actions of a taxpayer, while legislative requirements are not violated. Based on a specifi c example, the author analyzes the taxpayer schemes, when the organization formally conforms to the taxes and levies legislation, while a taxpayer creates artifi cial conditions for application of tax exemptions or preferences.

Keywords: tax competence, tax behavior, tax relations, tax risks, moral expenditures, tax evasion, ethics, tax culture, tax violations, morals.

Contact information: Bashkirova, Nadezhda Nikolaevna, Russia, 119991, Moskva, GSP-1, Leninskie gory, d.1, str.51.

References:
Knight, Frank H. Risk, Uncertainty, and Profit, Reprints of economic classics, Augustus m. Kelley, bookseller, 1964 – 446r
Barulin S.V., Ermakova S.A., Stepanenko V.V. Nalogovyy menedzhment, Dashkov i K, 2012 – 331 s.;
Godme P.M. Finansovoe pravo. M.: Progress, 1978 – 428 s.
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References (transliteration):
Knight, Frank H. Risk, Uncertainty, and Profit, Reprints of economic classics, Augustus m. Kelley, bookseller, 1964 – 446r
Barulin S.V., Ermakova S.A., Stepanenko V.V. Nalogovyy menedzhment, Dashkov i K, 2012 – 331 s.;
Godme P.M. Finansovoe pravo. M.: Progress, 1978 – 428 s.
Goncharenko L.I. Nalogovye riski: teoreticheskiy vzglyad na soderzhanie ponyatiya i faktory vozniknoveniya// Nalogi i nalogooblozhenie. 2009, № 1;
Granaturov V.M. Ekonomicheskiy risk. Sushchnost', metody izmereniya, puti snizheniya, Uchebnoe posobie, 3-e izdanie, pererab. i dop. M.: Delo i servis, 2010 – 112 s.;
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Review: tax income serve as the main basis for the formation of budget income. Its amount is directly connected to the tax potential, and establishing its nature is quite topical. The article includes analysis of the existing approaches to the interpretation of the category of “tax potential” in Russian and foreign scholarly writings. Much attention is paid to the use of the various terms by the English-speaking authors, and each of these terms is explained. Based upon the scholarly opinions the author provides a generalized scheme of term classifi cation. The author shows the difference between the categories “taxation potential” and “tax potential”. The author also notes the dual nature of the tax potential, and she supports division of this economic category into three elements: short-term, strategic and factual tax potentials. Based upon this approach, the author provides a defi nition of tax potential. The presented materials may open new perspectives for the further studies. They shall be of interest to those working with planning and forecasting in the sphere of taxation.

Keywords: taxes, tax potential, tax potential of the region, ability to pay taxes, conceptual approach, forecast of tax income, tax resources, budget resources, reproductive approach, tax administration.

Contact information: Shemyakina, Marina Sergeevna, Russia, 424000, Yoshkar-Ola, pl. Lenina, d.3

References:
Advisory Commission on Intergovernmental Relations (ACIR). 1982. Tax Capacity of the Fifty States: Methodology and Estimates. Washington, D.C.: U.S. Government Printing Office.
Alfirman Luky. Estimating Stochastic Frontier Tax Potential: Can Indonesian Local Governments Increase Tax Revenues under Decentralization? Boulder, Department of Economics, University of Colorado at Boulder (Working Paper 03-19), 2003.
Carola Pessino & Ricardo Fenochietto. Determining countries’ tax effort. // Hacienda Pública Española/Revista de Economía Pública. Volume (Year): 195 (2010) Pages: 65-87
Enlinson Mattos, Fabiana Rocha & Paulo Arvate. Flypaper Effect Revisited: Evidence for Tax Collection Efficiency in Brazilian Municipalities. Est. econ., São Paulo, v. 41, n. 2, p. 239-267, abril-junho 2011
George Chun-Yan Kuo. Estimation of Tax Revenue and Tax Capacity July, 2000
Hemlata Rao. Taxable capacity tax-efforts and forecasts of tax-yield of Indian States// Institute for Social and Economic Change , Bangalore, 1993
Horacio Sobarzo. Tax effort and tax potential of state governments in Mexico: a representative tax system. The Helen Kellogg Institute for International Studies, 2004
Lü Bingyang & Guo Qingwang. Why China’s Tax Revenue Is Likely to Maintain Its Rapid Growth: An Explana-tion within the Framework of Tax Capacity and Tax Effort// Social Sciences in China Vol. XXXIII, No. 1, February 2012, 108-126
Revenue Potential: Cross-Country Analysis// The World Bank Poverty Reduction and Economic Management Network, March 2008, p. 5
Stefan Brehm. Fiscal Incentives, Public Spending, and Productivity – County-Level Evidence from a Chinese Province// World Development Vol. 46, pp. 92–103, 2013
Sir Josiah Stamp «Wealth and Taxable Capacity.», 1922
Tuan Minh Le, Blanca Moreno-Dodson & Jeep Rojchaichaninthorn. Expanding Taxable Capacity and Reaching
Alekhin S.N. Metodika otsenki nalogovogo potentsiala territorii – URL:www.rnk.ru/ jour-nal/archives/2005/6/nalogovoe_administrirovanie/budzhetnie_otnoshenia/metodika_ocenki_nalogovogo_potenciala_territorii68709.phtml (data obrashcheniya 01.05.2012)
Byudzhetnyy kodeks RF/ Ofitsial'nyy sayt kompanii "Konsul'tant Plyus"-URL: konsul'tant.rf (data obrashcheniya 20.05.2013)
Vasil'eva M.V. Metody otsenki nalogovogo potentsiala naloga na pribyl' organizatsiy: dis. … kand. ekon. nauk. Orel: Orel GTU, 2005.
Vlasov D.V. Nalogovye otnosheniya: sushchnost' i puti sovershenstvovaniya / Pod obshch. red. I.B. Zagaytova. – Voronezh: VGAU, 2001. – s.57
Gorskiy I.V. Nalogovyy potentsial v mekhanizme mezhbyudzhetnykh otnosheniy // Finansy. 1999. № 6.
Dzagoeva M.R. Institutsional'nyy podkhod k issledovaniyu nalogovogo potentsiala i nalogovogo bremeni // Vestnik finansovoy akademii. 2004. N 1. S. 56-65.
Erko N.S. Metodika opredeleniya nalogovogo potentsiala regiona/ Prilozhenie k zhurnalu Polzunovskiy Al'manakh №1 / 2009 –s.31
Zherebtsov A.B. Upravlenie formirovaniem i razvitiem nalogovogo potentsiala regiona: avtoref. dis. na soisk. uchen. step. kand. ekonom. nauk / RAGS pri Prezidente RF; Kafedra obshchego i sotsial'nogo menedzhmenta. M., 2007.-s.13
Zalutskaya N.M.Nalogovyy potentsial kak faktor territorial'nogo razvitiya//Vestnik Buryatskogo gosudarstvennogo universiteta. 2012. № 2. S. 44-47.
Kalinina O.V. Kompleksnaya metodika otsenki nalogovogo potentsiala regiona : avtoref. dis. na soisk. uchen. step. kand. ekonom. nauk – URL : www.isuct.ru/publ/diss/2111063.doc-s.6
Kuz'menko V. V., Efimets E. A. Institutsional'nyy podkhod k issledovaniyu nalogovogo potentsiala i nalogovogo bremeni/Sbornik nauchnykh trudov SevKavGTU. Seriya «Ekonomika», 2005, №1-s.4
Lyatina E.V. Formirovanie i otsenka nalogovogo potentsiala v Rossii: avtoref. dis. na soisk. uchen. step. kand. ekonom. nauk – URL: www.seun.ru/download/avtoreferat/lyatina.doc-s.6
Nalog na pribyl' predpriyatiy: analiz reformy 2001 g. i modelirovanie nalogovogo potentsiala regionov / S.G. Sinel'nikov-Murylev, P.A.Kadochnikov, G. I. Idrisov. – M. : In-t Gaydara, 2011. – 180 s. : il. – (Nauchnye trudy / In-t ekonom. politiki im. E. T. Gaydara ; № 153P). – s. 10-11
Nalogovye sistemy. Metodologiya razvitiya: monografiya dlya magistrantov, obuchayushchikhsya po programmam «Nalogi i nalogooblozhenie», «Finansy i kredit»/ [I.A. Mayburov]; Pod red. I.A. Mayburova, Yu.B. Ivanova. – M.: Yuniti-Dana, 2012.-s. 417-428
Nalogovyy potentsial krupneyshego nalogoplatel'shchika i ego otsenka: teoriya i metodologiya: Monografiya/ A.S. Karataev.-Yoshkar-Ola: OOO «String», 2010.s. 5-20
Osipov S.L., Osipova E.S. Variativnye modeli izmereniya nalogovogo potentsiala– URL: uzknastu.ru/files/pdf/IV-2(4)2010/135-143.pdf
Prokopenko R.A. Ponyatie i rol' nalogovogo potentsiala v ekonomicheskom razvitii regiona // Sovremennye naukoemkie tekhnologii. – 2007. – № 12 – S. 113-115
Roshchupkina V.V. Sovershenstvovanie metodiki otsenki nalogovogo potentsiala regiona: avtoref. dis. na soisk. uchen. step. kand. ekonom. nauk – URL: http://abiturient.ncstu.ru/Science/post-grad/avtoref/roschupkina_vv/view-s.12
Saakyan R.A. Metodologiya analiza i planirovaniya nalogovykh postupleniy v byudzhetnuyu sistemu Rossiyskoy Federatsii [Rukopis']:avtoreferat dis. ... dokt. ekon. nauk/R. A. Saakyan ; nauch. ruk. A. B. Paskachev.-M.: Realproekt, 2007.-s.11
Simonov V.V., Sulakshin S.S., Podporina I.V., Pogorelko M.Yu. Byudzhet i nalogi v ekonomicheskoy politike Rossii. Monografiya —M.: Nauchnyy ekspert, 2008. — 240 s. –s.143
Upravlenie nalogovym potentsialom kak instrument sovershenstvovaniya regional'noy nalogovoy politiki [Tekst] / T. Yu. Vasil'eva, A. A. Vasil'ev // Vestnik Chuvashskogo universiteta.-2008.-№ 3.-S. 307-311.
Khanafeev F.F. Metodologiya i analiticheskoe obespechenie upravleniya nalogovym potentsialom regiona: Avtoref. dis. na soisk. uchen. step. kand. ekonom. nauk – URL : vak.ed.gov.ru/common/img/uploaded/ files/vak/announcem/files…01-09-2008/KHanafeevFF.doc...-s.15
Popenkov D.R. Nalogovyy potentsial sub'ekta federatsii: otsenka i prognozirovanie po kom-pleksnym makroekonomicheskim pokazatelyam. dis. na soisk. uchen. step. kand. ekonom. nauk. Vladivostok, 2006
Che A.Yu. Potentsial naloga na dokhody fizicheskikh lits v Rossii: avtoref. dis. na soisk. uchen. step. kand. ekonom. nauk – URL:-M, 2008. –s.11
Yutkina T.F. Nalogi i nalogooblozhenie.-M.Infra-M, 2002 g.-s.126-127,131

References (transliteration):
Advisory Commission on Intergovernmental Relations (ACIR). 1982. Tax Capacity of the Fifty States: Methodology and Estimates. Washington, D.C.: U.S. Government Printing Office.
Alfirman Luky. Estimating Stochastic Frontier Tax Potential: Can Indonesian Local Governments Increase Tax Revenues under Decentralization? Boulder, Department of Economics, University of Colorado at Boulder (Working Paper 03-19), 2003.
Carola Pessino & Ricardo Fenochietto. Determining countries’ tax effort. // Hacienda Pública Española/Revista de Economía Pública. Volume (Year): 195 (2010) Pages: 65-87
Enlinson Mattos, Fabiana Rocha & Paulo Arvate. Flypaper Effect Revisited: Evidence for Tax Collection Efficiency in Brazilian Municipalities. Est. econ., São Paulo, v. 41, n. 2, p. 239-267, abril-junho 2011
George Chun-Yan Kuo. Estimation of Tax Revenue and Tax Capacity July, 2000
Hemlata Rao. Taxable capacity tax-efforts and forecasts of tax-yield of Indian States// Institute for Social and Economic Change , Bangalore, 1993
Horacio Sobarzo. Tax effort and tax potential of state governments in Mexico: a representative tax system. The Helen Kellogg Institute for International Studies, 2004
Lü Bingyang & Guo Qingwang. Why China’s Tax Revenue Is Likely to Maintain Its Rapid Growth: An Explana-tion within the Framework of Tax Capacity and Tax Effort// Social Sciences in China Vol. XXXIII, No. 1, February 2012, 108-126
Revenue Potential: Cross-Country Analysis// The World Bank Poverty Reduction and Economic Management Network, March 2008, p. 5
Stefan Brehm. Fiscal Incentives, Public Spending, and Productivity – County-Level Evidence from a Chinese Province// World Development Vol. 46, pp. 92–103, 2013
Sir Josiah Stamp «Wealth and Taxable Capacity.», 1922
Tuan Minh Le, Blanca Moreno-Dodson & Jeep Rojchaichaninthorn. Expanding Taxable Capacity and Reaching
Alekhin S.N. Metodika otsenki nalogovogo potentsiala territorii – URL:www.rnk.ru/ jour-nal/archives/2005/6/nalogovoe_administrirovanie/budzhetnie_otnoshenia/metodika_ocenki_nalogovogo_potenciala_territorii68709.phtml (data obrashcheniya 01.05.2012)
Byudzhetnyy kodeks RF/ Ofitsial'nyy sayt kompanii "Konsul'tant Plyus"-URL: konsul'tant.rf (data obrashcheniya 20.05.2013)
Vasil'eva M.V. Metody otsenki nalogovogo potentsiala naloga na pribyl' organizatsiy: dis. … kand. ekon. nauk. Orel: Orel GTU, 2005.
Vlasov D.V. Nalogovye otnosheniya: sushchnost' i puti sovershenstvovaniya / Pod obshch. red. I.B. Zagaytova. – Voronezh: VGAU, 2001. – s.57
Gorskiy I.V. Nalogovyy potentsial v mekhanizme mezhbyudzhetnykh otnosheniy // Finansy. 1999. № 6.
Dzagoeva M.R. Institutsional'nyy podkhod k issledovaniyu nalogovogo potentsiala i nalogovogo bremeni // Vestnik finansovoy akademii. 2004. N 1. S. 56-65.
Erko N.S. Metodika opredeleniya nalogovogo potentsiala regiona/ Prilozhenie k zhurnalu Polzunovskiy Al'manakh №1 / 2009 –s.31
Zherebtsov A.B. Upravlenie formirovaniem i razvitiem nalogovogo potentsiala regiona: avtoref. dis. na soisk. uchen. step. kand. ekonom. nauk / RAGS pri Prezidente RF; Kafedra obshchego i sotsial'nogo menedzhmenta. M., 2007.-s.13
Zalutskaya N.M.Nalogovyy potentsial kak faktor territorial'nogo razvitiya//Vestnik Buryatskogo gosudarstvennogo universiteta. 2012. № 2. S. 44-47.
Kalinina O.V. Kompleksnaya metodika otsenki nalogovogo potentsiala regiona : avtoref. dis. na soisk. uchen. step. kand. ekonom. nauk – URL : www.isuct.ru/publ/diss/2111063.doc-s.6
Kuz'menko V. V., Efimets E. A. Institutsional'nyy podkhod k issledovaniyu nalogovogo potentsiala i nalogovogo bremeni/Sbornik nauchnykh trudov SevKavGTU. Seriya «Ekonomika», 2005, №1-s.4
Lyatina E.V. Formirovanie i otsenka nalogovogo potentsiala v Rossii: avtoref. dis. na soisk. uchen. step. kand. ekonom. nauk – URL: www.seun.ru/download/avtoreferat/lyatina.doc-s.6
Nalog na pribyl' predpriyatiy: analiz reformy 2001 g. i modelirovanie nalogovogo potentsiala regionov / S.G. Sinel'nikov-Murylev, P.A.Kadochnikov, G. I. Idrisov. – M. : In-t Gaydara, 2011. – 180 s. : il. – (Nauchnye trudy / In-t ekonom. politiki im. E. T. Gaydara ; № 153P). – s. 10-11
Nalogovye sistemy. Metodologiya razvitiya: monografiya dlya magistrantov, obuchayushchikhsya po programmam «Nalogi i nalogooblozhenie», «Finansy i kredit»/ [I.A. Mayburov]; Pod red. I.A. Mayburova, Yu.B. Ivanova. – M.: Yuniti-Dana, 2012.-s. 417-428
Nalogovyy potentsial krupneyshego nalogoplatel'shchika i ego otsenka: teoriya i metodologiya: Monografiya/ A.S. Karataev.-Yoshkar-Ola: OOO «String», 2010.s. 5-20
Osipov S.L., Osipova E.S. Variativnye modeli izmereniya nalogovogo potentsiala– URL: uzknastu.ru/files/pdf/IV-2(4)2010/135-143.pdf
Prokopenko R.A. Ponyatie i rol' nalogovogo potentsiala v ekonomicheskom razvitii regiona // Sovremennye naukoemkie tekhnologii. – 2007. – № 12 – S. 113-115
Roshchupkina V.V. Sovershenstvovanie metodiki otsenki nalogovogo potentsiala regiona: avtoref. dis. na soisk. uchen. step. kand. ekonom. nauk – URL: http://abiturient.ncstu.ru/Science/post-grad/avtoref/roschupkina_vv/view-s.12
Saakyan R.A. Metodologiya analiza i planirovaniya nalogovykh postupleniy v byudzhetnuyu sistemu Rossiyskoy Federatsii [Rukopis']:avtoreferat dis. ... dokt. ekon. nauk/R. A. Saakyan ; nauch. ruk. A. B. Paskachev.-M.: Realproekt, 2007.-s.11
Simonov V.V., Sulakshin S.S., Podporina I.V., Pogorelko M.Yu. Byudzhet i nalogi v ekonomicheskoy politike Rossii. Monografiya —M.: Nauchnyy ekspert, 2008. — 240 s. –s.143
Upravlenie nalogovym potentsialom kak instrument sovershenstvovaniya regional'noy nalogovoy politiki [Tekst] / T. Yu. Vasil'eva, A. A. Vasil'ev // Vestnik Chuvashskogo universiteta.-2008.-№ 3.-S. 307-311.
Khanafeev F.F. Metodologiya i analiticheskoe obespechenie upravleniya nalogovym potentsialom regiona: Avtoref. dis. na soisk. uchen. step. kand. ekonom. nauk – URL : vak.ed.gov.ru/common/img/uploaded/ files/vak/announcem/files…01-09-2008/KHanafeevFF.doc...-s.15
Popenkov D.R. Nalogovyy potentsial sub'ekta federatsii: otsenka i prognozirovanie po kom-pleksnym makroekonomicheskim pokazatelyam. dis. na soisk. uchen. step. kand. ekonom. nauk. Vladivostok, 2006
Che A.Yu. Potentsial naloga na dokhody fizicheskikh lits v Rossii: avtoref. dis. na soisk. uchen. step. kand. ekonom. nauk – URL:-M, 2008. –s.11
Yutkina T.F. Nalogi i nalogooblozhenie.-M.Infra-M, 2002 g.-s.126-127,131

Review: The principle of justice is a basis of any legal system. Discussions on the issue of justice in law have been going on throughout the history of legal science. The modern Russian tax law is no exception to this dispute. In the process of historic development the taxes from various sources of state income have became the main source for covering the budget spending of the modern Russian state. The topicality of the article is due to the need to fairly distribute the tax burden in the conditions of proprietary inequality in the modern Russian society. The issues of just and fair taxation shall always be topical in spite of the amount of attention already paid to them by the scientists. In this article the author turns to the issues of fair taxation via the overview of the key taxation theory, analysis of the works of the Russian scientists of the Empire period, and of legal nature of justice as a principle of tax law. The goal of the article is to analyze theoretical aspects of the principle of justice in taxation, without which it is impossible to achieve the goals of legal practice in the tax sphere.

Keywords: progressive taxation, taxes, theories of taxation, history of taxation, principle of justice, principles of taxation, taxation, fair taxation, universal taxation, еxistenzminimum.

Contact information: Eremenko, Evgenia Aleksandrovna, Russia, 109004, Moskva, Bolshoy Fakelnyi per., d.3

References:
Alekseenko M.M. Vzglyad na razvitie ucheniya o naloge u ekonomistov A. Smita, Zh.-B. Seya, D. Rikardo, Zh. Sismondi i Dzh. St. Millya. M., 2012.
Vinnitskiy D.V. Osnovnye problemy teorii rossiyskogo nalogovogo prava // Diss. d.yu.n..-Ekaterinburg, 2003.
Gorlov I.Ya. Teoriya finansov. Kazan', 1841.
Demin A.V. O sorazmernosti nalogooblozheniya // Finansy. 2002, №6.
Zatulina T.N. Postanovka problemy regulirovaniya printsipov nalogovykh pravootnosheniy (konstitutsionnyy aspekt) // Finansovoe pravo. 2008, №6.
Ilovayskiy S.I. Uchebnik finansovogo prava. Odessa, 1904.
Kratkiy kurs finansovogo prava. Sost. po progr. Kiev. kommerch. in-ta (po Ozerovu, Khodskomu...i dr.) / M. B-skiy. Kiev, 1915.
Kucherov I.I. Spravedlivost' nalogooblozheniya i ee sostavlyayushchie (pravovoy aspekt) // Finansovoe pravo. 2009, № 4.
L'vov D.M. Kurs finansovogo prava. Kazan', 1887.
Ozerov I.Kh. Osnovy finansovoy nauki. M., 1905.
Presnyakov M.V. Konstitutsionnyy printsip spravedlivosti: yuridicheskaya priroda i normativnoe soderzhanie // Diss. d.yu.n. Saratov, 2009.
Razgulin S.V. O nekotorykh voprosaz ustanovleniya nalogov i sborov // Finansy, 2001. №10.
Smit A. Issledovanie o prirode i prichinakh bogatstva narodov. M, 1935.
U istokov finansovogo prava. M., 1998.
Urubkova I.A. Printsipy spravedlivosti i ravenstva v nalogovom prave // Nalogi i nalogooblozhenie. 2010, №5.
Finansy i nalogi: ocherki teorii i politiki. M., 2004.
Yanzhul I.I. Osnovnye nachala finansovoy nauki: Uchenie o gosudarstvennykh dokhodakh. M., 2002.
Yarotskiy V.G. Finansovoe pravo: Lektsii, chitannye v Voenno-Yuridicheskoy Akademii. Sankt-Peterburg, 1898

References (transliteration):
Alekseenko M.M. Vzglyad na razvitie ucheniya o naloge u ekonomistov A. Smita, Zh.-B. Seya, D. Rikardo, Zh. Sismondi i Dzh. St. Millya. M., 2012.
Vinnitskiy D.V. Osnovnye problemy teorii rossiyskogo nalogovogo prava // Diss. d.yu.n..-Ekaterinburg, 2003.
Gorlov I.Ya. Teoriya finansov. Kazan', 1841.
Demin A.V. O sorazmernosti nalogooblozheniya // Finansy. 2002, №6.
Zatulina T.N. Postanovka problemy regulirovaniya printsipov nalogovykh pravootnosheniy (konstitutsionnyy aspekt) // Finansovoe pravo. 2008, №6.
Ilovayskiy S.I. Uchebnik finansovogo prava. Odessa, 1904.
Kratkiy kurs finansovogo prava. Sost. po progr. Kiev. kommerch. in-ta (po Ozerovu, Khodskomu...i dr.) / M. B-skiy. Kiev, 1915.
Kucherov I.I. Spravedlivost' nalogooblozheniya i ee sostavlyayushchie (pravovoy aspekt) // Finansovoe pravo. 2009, № 4.
L'vov D.M. Kurs finansovogo prava. Kazan', 1887.
Ozerov I.Kh. Osnovy finansovoy nauki. M., 1905.
Presnyakov M.V. Konstitutsionnyy printsip spravedlivosti: yuridicheskaya priroda i normativnoe soderzhanie // Diss. d.yu.n. Saratov, 2009.
Razgulin S.V. O nekotorykh voprosaz ustanovleniya nalogov i sborov // Finansy, 2001. №10.
Smit A. Issledovanie o prirode i prichinakh bogatstva narodov. M, 1935.
U istokov finansovogo prava. M., 1998.
Urubkova I.A. Printsipy spravedlivosti i ravenstva v nalogovom prave // Nalogi i nalogooblozhenie. 2010, №5.
Finansy i nalogi: ocherki teorii i politiki. M., 2004.
Yanzhul I.I. Osnovnye nachala finansovoy nauki: Uchenie o gosudarstvennykh dokhodakh. M., 2002.
Yarotskiy V.G. Finansovoe pravo: Lektsii, chitannye v Voenno-Yuridicheskoy Akademii. Sankt-Peterburg, 1898

Review: The article is devoted to the principle of economic feasibility of tax, which serves as a secondary principle, and it is derived from more dominating principles of taxation, such as principles of tax efficiency and tax proportionality. The author provides a definition of the principle of economic feasibility of tax from the standpoint of analysis of a tax as an economic and legal category through singling out the primary economic and legal grounds for taxes, necessary defining conditions, causes, economic and legal factors relating to the introduction of taxes and obligation to pay taxes. The author further supports his position in accordance with the requirements of economic and legal theory by studying taxes in comparison with the economic ability of payer, and presence of economically positive result of taxation, which also should set no obstacles for the further development and reproductive performance, and finally complete usability of tax (its final redistribution).

Keywords: tax, taxation, economic and legal category “tax”, principles of taxation, economic principles of taxation, economic feasibility of tax, economic grounds for a tax, legal grounds for a tax.

Contact information: Sereda, Galina Borisovna, 129626, Moskva, ul. 3 Mytischinskaya, d.3, k.1

References:
1. Bezobrazov V.P. Finansovoe pravo. Sankt-Peterburg: lit. Koplevskoy. 1878. 214 s.
2. Brodskiy G.M. Pravo i ekonomika nalogooblozheniya. SPb. Izd-vo Sankt-Peterburgskogo universiteta. 2000. 402 s.
3. Vinnitskiy D.V. Rossiyskoe nalogovoe pravo: problemy teorii i praktiki. Yuridicheskiy Tsentr Press. 2003. 395 s.
4. Godme P.M. Finansovoe pravo. M.: Progress. 1978. 428 s.
5. Demin A.V. Aktual'nye voprosy nalogovogo prava. Nalogi, Sbory, Printsipy nalogooblozheniya: Uchebnoe posobie. Krasnoyarsk. 2001. 114 s.
6. Kommentariy k Nalogovomu kodeksu RF, chasti pervoy (postateynyy, rasshirennyy) / pod red. A.V. Bryzgalina M.: Analitika – Press». 1999. 592 s.
7. Kucherov I.I. Teoriya nalogov i sborov (Pravovye aspekty): Monografiya. M.: ZAO «YurInfoR». 2009. 473 s.
8. Lebedev V.A. Finansovoe pravo. T.2. S.-Peterburg.: tipo-litografiya A.V.Vol'fa. 1882. 786 s.
9. Ozerov I.Kh. Osnovy finansovoy nauki: Kurs lektsiy. 4-e izd. Vyp.1. M.: Tip-fiya I.Sytina. M. 1911. 544 s.
10. Postateynyy kommentariy k Nalogovomu Kodeksu Rossiyskoy Federatsii. Chast' 1, 2-e izd., pererab. i dop./ Pod obshch. red. V.I.Sloma i A.M.Makarova. M.: Statut. 2000. 518 s.
11. Pepelyaev S.G. Nalogi: reforma i praktika. M.: Statut. 2005. 285 s.
12. Petrova G.V. Obshchaya teoriya nalogovogo prava. M.: ID FBK – PRESS. 2004. 224 s.
13. Petti U. Izbrannye raboty: «Traktat o nalogakh i sborakh». M.: Os'-89. 1997. 110 s.
14. Sokolov A.A. Teoriya nalogov. M.: YurInfor-Press. 2003. 499 s.
15. Yanzhul I.I. Osnovnye nachala finansovoy nauki. Uchenie o gosudarstvennykh dokhodakh. Sankt-Peterburg: tip. I.Stasyulevicha. 1899. 510 s.

References (transliteration):
1. Bezobrazov V.P. Finansovoe pravo. Sankt-Peterburg: lit. Koplevskoy. 1878. 214 s.
2. Brodskiy G.M. Pravo i ekonomika nalogooblozheniya. SPb. Izd-vo Sankt-Peterburgskogo universiteta. 2000. 402 s.
3. Vinnitskiy D.V. Rossiyskoe nalogovoe pravo: problemy teorii i praktiki. Yuridicheskiy Tsentr Press. 2003. 395 s.
4. Godme P.M. Finansovoe pravo. M.: Progress. 1978. 428 s.
5. Demin A.V. Aktual'nye voprosy nalogovogo prava. Nalogi, Sbory, Printsipy nalogooblozheniya: Uchebnoe posobie. Krasnoyarsk. 2001. 114 s.
6. Kommentariy k Nalogovomu kodeksu RF, chasti pervoy (postateynyy, rasshirennyy) / pod red. A.V. Bryzgalina M.: Analitika – Press». 1999. 592 s.
7. Kucherov I.I. Teoriya nalogov i sborov (Pravovye aspekty): Monografiya. M.: ZAO «YurInfoR». 2009. 473 s.
8. Lebedev V.A. Finansovoe pravo. T.2. S.-Peterburg.: tipo-litografiya A.V.Vol'fa. 1882. 786 s.
9. Ozerov I.Kh. Osnovy finansovoy nauki: Kurs lektsiy. 4-e izd. Vyp.1. M.: Tip-fiya I.Sytina. M. 1911. 544 s.
10. Postateynyy kommentariy k Nalogovomu Kodeksu Rossiyskoy Federatsii. Chast' 1, 2-e izd., pererab. i dop./ Pod obshch. red. V.I.Sloma i A.M.Makarova. M.: Statut. 2000. 518 s.
11. Pepelyaev S.G. Nalogi: reforma i praktika. M.: Statut. 2005. 285 s.
12. Petrova G.V. Obshchaya teoriya nalogovogo prava. M.: ID FBK – PRESS. 2004. 224 s.
13. Petti U. Izbrannye raboty: «Traktat o nalogakh i sborakh». M.: Os'-89. 1997. 110 s.
14. Sokolov A.A. Teoriya nalogov. M.: YurInfor-Press. 2003. 499 s.
15. Yanzhul I.I. Osnovnye nachala finansovoy nauki. Uchenie o gosudarstvennykh dokhodakh. Sankt-Peterburg: tip. I.Stasyulevicha. 1899. 510 s.

Review: The article surveys the history of tax control development from IX century Russia, all the way to the reforms of 1990-s. Within the target timeframe, different periods of history have their significant aspects of tax control development. For example, the influence of Tatar and Mongol invasion on the tax system, the creation of Colleges and the introduction of Fiscal officials under Peter I; the establishment of assessor inspectors under Alexander III. The importance of this topic is studying the roots of modern system of tax control in Russia for more efficient reformation.

Keywords: Taxes and taxation, tax control, tax organs, methodology of tax collection, Tatar and Mongol invasion, Peter I, Alexandr III, Fiscal officials, assessor inspectors, Soviet ministry of finance

Contact information: Linovitskiy Yuriy Andreevich, 125993, Russia, Moscow, Leningradskiy prospekt, 49

References:
1. Brzheskiy N.K. Nedoimochnost' i krugovaya poruka sel'skikh obshchestv. – SPb.: 1897.
2. Nalogi i nalogooblozhenie: Uchebnik dlya vuzov. Panskov V.G., Knyazev V.G. – M.: MTsFER, 2003. – 336 s.
3. Nalogovoe pravo: Uchebnik / pod red. S.G. Pepelyaeva. – M.: Yurist', 2004. – 591 s.
4. Nalogovye prestupleniya: ucheb. posobie / O.Sh. Petrosyan, Yu.A. Artem'eva. – M.: YuNITI-DANA: Zakon i pravo, 2009. – 191 s.
5. Petukhova N.E. Istoriya nalogooblozheniya v Rossii IX-XX vv.: Ucheb. posobie. – M.: Vuzovskiy uchebnik, 2009. – 416 s.
6. Turgenev N. I. Opyt teorii nalogov // U istokov finansovogo prava. M.: Statut, 1998. – 432 s.
7. Tolkushkin A.V. Istoriya nalogov Rossii. – M.: «Yurist'», 2001. – 432 s.
8. Chernik D. G., Pochinok A.P., Morozov V.P. Osnovy nalogovoy sistemy: Uchebnoe posobie dlya vuzov. – M.: Finansy, YuNITI, 1998. –422 s.
9. Institut fiskalov – pervyy v Rossii organ finansovogo kontrolya. Nazarov V.N. // Finansovoe pravo. №1, 2008.
10. Istoriya nalogovykh organov v Rossii. Dement'ev I. V. // Vestnik VGU. Seriya Pravo. № 1, 2008.
11. Nalogovyy protsess v pervye gody NEPa. Sibotina I.V. // Nalogi i nalogooblozhenie. May, 2007.
12. Osnovnye vekhi noveyshey istorii nalogovykh organov. Timoshenko V.A. // Nalogovyy vestnik. № 9, 2000.

References (transliteration):
1. Brzheskiy N.K. Nedoimochnost' i krugovaya poruka sel'skikh obshchestv. – SPb.: 1897.
2. Nalogi i nalogooblozhenie: Uchebnik dlya vuzov. Panskov V.G., Knyazev V.G. – M.: MTsFER, 2003. – 336 s.
3. Nalogovoe pravo: Uchebnik / pod red. S.G. Pepelyaeva. – M.: Yurist', 2004. – 591 s.
4. Nalogovye prestupleniya: ucheb. posobie / O.Sh. Petrosyan, Yu.A. Artem'eva. – M.: YuNITI-DANA: Zakon i pravo, 2009. – 191 s.
5. Petukhova N.E. Istoriya nalogooblozheniya v Rossii IX-XX vv.: Ucheb. posobie. – M.: Vuzovskiy uchebnik, 2009. – 416 s.
6. Turgenev N. I. Opyt teorii nalogov // U istokov finansovogo prava. M.: Statut, 1998. – 432 s.
7. Tolkushkin A.V. Istoriya nalogov Rossii. – M.: «Yurist'», 2001. – 432 s.
8. Chernik D. G., Pochinok A.P., Morozov V.P. Osnovy nalogovoy sistemy: Uchebnoe posobie dlya vuzov. – M.: Finansy, YuNITI, 1998. –422 s.
9. Institut fiskalov – pervyy v Rossii organ finansovogo kontrolya. Nazarov V.N. // Finansovoe pravo. №1, 2008.
10. Istoriya nalogovykh organov v Rossii. Dement'ev I. V. // Vestnik VGU. Seriya Pravo. № 1, 2008.
11. Nalogovyy protsess v pervye gody NEPa. Sibotina I.V. // Nalogi i nalogooblozhenie. May, 2007.
12. Osnovnye vekhi noveyshey istorii nalogovykh organov. Timoshenko V.A. // Nalogovyy vestnik. № 9, 2000.

Review: Reformation in the sphere of taxation is conditioned by the need in transferring Russian economy to innovation-based development and, consequently, transformation of tax elations in accordance with requirements of the new economic reality. Based on the research in the sphere of social philosophy, the author defines the features and forms the definition of tax reform. Being the mean of implementation of tax policy, tax reform is a taskoriented transformation of the country’s tax system. In the course of such transformation tax system is adjusted to changing economic conditions. Moreover, the author defines the structure of tax reformation and defines a subject and subjective side, object and objective side and the nature of interaction between the subject and object. In the course of her research the author also expands classification of tax reforms and divides all tax reforms into evolutionary and revolutionary depending in their form. The author also describes the following stages of implementation of tax reforms: informative, preparatory, implementation and conclusive. Based on the analysis of these tax reforms, the author forms a flow chart of the process of tax reformation.

Keywords: taxes and taxation, reformation, reform, modernization, innovations, stimulus, structure, classification, stages, subject.

Contact information: Mikhaylishina Yana Andreevna, 400062, Russia, Volgograd, prospect Universitetsky 100.

References:
1. Boldyreva I.N. Spetsifika sotsial'noy refleksii v reformatorskoy deyatel'nosti // Teoriya i praktika obshchestvennogo razvitiya (Elektronnyy zhurnal). 2011. №6. URL: http://www.teoria-practica.ru/-6-2011/sociology/boldyreva.pdf (data obrashcheniya: 18.03.2013.)
2. Glushenko L.A. Stimuly i kriterii effektivnosti provedeniya nalogovykh reform v Rossii. Dis. kand. ekon. nauk : 08.00.10. M.: RGB, 2005. 169 s.
3. Gorodetskiy V.K. Upravlenie reformirovaniem neplatezhesposobnykh sel'skokhozyaystvennykh predpriyatiy. Kaluga: Poligoln, 2001. 160 s.
4. Gritskevich T. I. K voprosu o postanovke problemy reformatorstva v sotsial'noy filosofii // Novye idei v filosofii. Filosofiya v sovremennoy Rossii: Mezhvuz. sb. nauch. trudov (po materialam Obshcherossiyskoy nauchnoy konferentsii. Perm', 14-16 aprelya 2004g.): V 2t. Perm', 2004. Vyp.13. T.2. S. 144-153.
5. Gritskevich T. I. Reformatsionnyy protsess: analiz vzaimodeystviya sub'ekta-ob'ekta reformirovaniya. Tomsk: Izd-vo Tomskogo gosudarstvennogo pedagogicheskogo universiteta. 2010. 368 s.
6. Devyatykh N.V. Tseli i sredstva nalogovoy politiki // Finansovoe pravo. 2008. № 5. S. 20-22.
7. Nalogi i nalogooblozhenie / pod red. I.A. Mayburova. M.: YuNITI-DANA, 2009. 519 s.
8. Nalogi i nalogooblozhenie / pod red. M.V. Romanovskogo, O.V. Vrublevskoy. SPB : Piter, 2000. 528 s.
9. Panskov V.G. Nalogi i nalogooblozhenie: teoriya i praktika. M.: Yurayt, 2012. 680 s.
10. Polterovich V.M. Sovremennoe sostoyanie teorii ekonomicheskikh reform // Prostranstvennaya ekonomika. 2008. №2. S. 6-45
11. Yutkina T.F. Nalogi i nalogooblozhenie: Uchebnik. M.: INFRA-M, 2000. 429 s.

References (transliteration):
1. Boldyreva I.N. Spetsifika sotsial'noy refleksii v reformatorskoy deyatel'nosti // Teoriya i praktika obshchestvennogo razvitiya (Elektronnyy zhurnal). 2011. №6. URL: http://www.teoria-practica.ru/-6-2011/sociology/boldyreva.pdf (data obrashcheniya: 18.03.2013.)
2. Glushenko L.A. Stimuly i kriterii effektivnosti provedeniya nalogovykh reform v Rossii. Dis. kand. ekon. nauk : 08.00.10. M.: RGB, 2005. 169 s.
3. Gorodetskiy V.K. Upravlenie reformirovaniem neplatezhesposobnykh sel'skokhozyaystvennykh predpriyatiy. Kaluga: Poligoln, 2001. 160 s.
4. Gritskevich T. I. K voprosu o postanovke problemy reformatorstva v sotsial'noy filosofii // Novye idei v filosofii. Filosofiya v sovremennoy Rossii: Mezhvuz. sb. nauch. trudov (po materialam Obshcherossiyskoy nauchnoy konferentsii. Perm', 14-16 aprelya 2004g.): V 2t. Perm', 2004. Vyp.13. T.2. S. 144-153.
5. Gritskevich T. I. Reformatsionnyy protsess: analiz vzaimodeystviya sub'ekta-ob'ekta reformirovaniya. Tomsk: Izd-vo Tomskogo gosudarstvennogo pedagogicheskogo universiteta. 2010. 368 s.
6. Devyatykh N.V. Tseli i sredstva nalogovoy politiki // Finansovoe pravo. 2008. № 5. S. 20-22.
7. Nalogi i nalogooblozhenie / pod red. I.A. Mayburova. M.: YuNITI-DANA, 2009. 519 s.
8. Nalogi i nalogooblozhenie / pod red. M.V. Romanovskogo, O.V. Vrublevskoy. SPB : Piter, 2000. 528 s.
9. Panskov V.G. Nalogi i nalogooblozhenie: teoriya i praktika. M.: Yurayt, 2012. 680 s.
10. Polterovich V.M. Sovremennoe sostoyanie teorii ekonomicheskikh reform // Prostranstvennaya ekonomika. 2008. №2. S. 6-45
11. Yutkina T.F. Nalogi i nalogooblozhenie: Uchebnik. M.: INFRA-M, 2000. 429 s.

Review: The article is devoted to the stages of formation and development of tax administration in Russia and provides detailed description of the main events at each stage. Special attention is paid at the development of the institution of tax administration during the Post-Soviet period. The author of the article proves that there is a certain relation between organizational changes of tax authorities and transformation of the institution of tax administratoin. The author also describe the grounds for development of tax administration taking into account the world theory and practice of taxation.

Keywords: taxes and taxation, tax, tax system, collectability, tax authorities, administration, income, inspector, direct taxes, indirect taxes.

Contact information: Efremova Tatyana Alexandrovna, 430005, Russia, Republic of Mordovia, Saransk, ul. Bolshevistskaya 68.

References:
1 Klyukovich Z. A. Nalogi i nalogooblozhenie / Z. A. Klyukovich. – Rostov na Donu : Feniks, 2009. – 344 s.
2 Nalogi v dorevolyutsionnoy Rossii / Biblioteka sayta Lib.4i5.ru.2008: [sayt]. URL : www. Lib.4i5.ru.
3 Ozerov I. Kh. Osnovy finansovoy nauki. – Riga: Vyp. II. 1923
4 Podatnaya inspektsiya v Rossii (1885–1910 gody). – SPb, 1910
5 Fedyakova N. I. Istoricheskie aspekty sovremennoy nalogovoy reformy Rossii, nachinaya s kontsa 80-kh godov XX veka : [sayt]. URL : www.bali.ostu.ru.Fediakova.doc.
6 Yanzhul I. I. Osnovnye nachala finansovoy nauki / I. I. Yanzhul. – M. : Start, 2002. – 555 s.

References (transliteration):
1 Klyukovich Z. A. Nalogi i nalogooblozhenie / Z. A. Klyukovich. – Rostov na Donu : Feniks, 2009. – 344 s.
2 Nalogi v dorevolyutsionnoy Rossii / Biblioteka sayta Lib.4i5.ru.2008: [sayt]. URL : www. Lib.4i5.ru.
3 Ozerov I. Kh. Osnovy finansovoy nauki. – Riga: Vyp. II. 1923
4 Podatnaya inspektsiya v Rossii (1885–1910 gody). – SPb, 1910
5 Fedyakova N. I. Istoricheskie aspekty sovremennoy nalogovoy reformy Rossii, nachinaya s kontsa 80-kh godov XX veka : [sayt]. URL : www.bali.ostu.ru.Fediakova.doc.
6 Yanzhul I. I. Osnovnye nachala finansovoy nauki / I. I. Yanzhul. – M. : Start, 2002. – 555 s.

Review: The issue about taxation principles is very topical for a modern Russian tax system. At the present time principles of tax law are one of the most discussed issues in the theory of financial law. To conduct a better analysis of tax law principles, it is necessary study historical, social, political and moral factors of taxation. Today we do not have a common approach to classification of taxation principles. The author of the article provides the main classifications of taxation principles lying in the basis of tax systems at all modern states. The subject of the research is the theoretical content of the main principles of taxation. The purpose of the research is to analyze theoretical aspects of taxation principles that are necessary for performing the goals of law-enforcement in the sphere of taxes. Conceptual grounds of the research consist of general scientific methods as well as particular scientific methods (methods of formal law, history of law, comparative law). As a result of the study, the author provides a full description of taxation principles and gives their classification. These results can be used in further researches of taxation principles and taxation issues. The results can be also used in education.

Keywords: taxes, taxation, principles of taxation, history of taxation.

Contact information: Еremenko Evgenia Alexandrovna, Russia, 101000, Moscow, ul. Myasnitskaya 20, Higher School of Economics.

References:
1. Aktual'nye problemy teorii i praktiki finansovogo prava Rossiyskoy Federatsii (pod red. prof. d.yu.n. A.N. Kozyrina). - Sistema GARANT, 2009.
2. Bel'skiy K.S. Finansovoe pravo. M., 1994.
3. Ilovayskiy S. I. Uchebnik finansovogo prava. Odessa, 1904.
4. Kapustin M.N. Chteniya o politicheskoy ekonomii i finansakh. Yaroslavl', 1879.
5. Kulisher I.M. Ocherki finansovoy nauki. Petrograd, 1919.
6. Nikitskiy A.A. Osnovy finansovoy nauki i politiki. M., 1909.
7. Ozerov I.Kh. Osnovy finansovoy nauki: Uchenie ob obyknovennykh dokhodakh. M., 1905.
8. Pushkareva V.M. Istoriya finansovoy mysli i politiki nalogov. M., 2005.
9. Smit A. Issledovanie o prirode i prichinakh bogatstva narodov. M., 1935. T. 2.
10. U istokov finansovogo prava. M., 1998.
11. Finansy i nalogi: ocherki teorii i politiki. M., 2004.
12. Yanzhul I.I. Osnovnye nachala finansovoy nauki: Uchenie o gosudarstvennykh dokhodakh. M., 2002.
13. Yarotskiy V.G. Finansovoe pravo: Lektsii, chitannye v Voenno-Yuridicheskoy Akademii. Sankt-Peterburg, 1898.

References (transliteration):
1. Aktual'nye problemy teorii i praktiki finansovogo prava Rossiyskoy Federatsii (pod red. prof. d.yu.n. A.N. Kozyrina). - Sistema GARANT, 2009.
2. Bel'skiy K.S. Finansovoe pravo. M., 1994.
3. Ilovayskiy S. I. Uchebnik finansovogo prava. Odessa, 1904.
4. Kapustin M.N. Chteniya o politicheskoy ekonomii i finansakh. Yaroslavl', 1879.
5. Kulisher I.M. Ocherki finansovoy nauki. Petrograd, 1919.
6. Nikitskiy A.A. Osnovy finansovoy nauki i politiki. M., 1909.
7. Ozerov I.Kh. Osnovy finansovoy nauki: Uchenie ob obyknovennykh dokhodakh. M., 1905.
8. Pushkareva V.M. Istoriya finansovoy mysli i politiki nalogov. M., 2005.
9. Smit A. Issledovanie o prirode i prichinakh bogatstva narodov. M., 1935. T. 2.
10. U istokov finansovogo prava. M., 1998.
11. Finansy i nalogi: ocherki teorii i politiki. M., 2004.
12. Yanzhul I.I. Osnovnye nachala finansovoy nauki: Uchenie o gosudarstvennykh dokhodakh. M., 2002.
13. Yarotskiy V.G. Finansovoe pravo: Lektsii, chitannye v Voenno-Yuridicheskoy Akademii. Sankt-Peterburg, 1898.

Review: The article studies the definition of tax liability and its place in the theory of tax law and experience in the application of tax regulations as well as its relations with related categories. The author carries out the critical overview of various approaches to definition of the term ‘tax liability’. Based on the analysis, the author describes the legal nature of this term which is similar, but not equal, to such categories as ‘legal rights’ and ‘legal obligations’. The author proves that tax liability is an independent term and provides his own definition of this term.

Keywords: taxes and taxation, liability, obligation, law, legal relations, definition, requirement, law, taxpayer, tax authority.

Contact information: Bartashevich Stanislav Vladimirovich, 191002, Russia, St. Petersburg, ul. Marata 27.

References:
1. Vinnitskiy D. V. Osnovnye problemy teorii rossiyskogo nalogovogo prava: Dis. … dokt. yurid. nauk. Ekaterinburg: UrGYuA, 2003. - 436 s.
2. Grazhdanskoe pravo. T. 1. Uchebnik / Pod red. A. P. Sergeeva, Yu. K. Tolstogo. - 6 izd. - M.: TK Velbi, 2002. - 776 s.
3. Demin A. V. Nalogovoe pravo Rossii: uchebnoe posobie / A. V. Demin. - Krasnoyarsk: RUMTs YuO, 2006. - 329 s.
4. Zapol'skiy S. V. Diskussionnye voprosy teorii finansovogo prava: monografiya / S. V. Zapol'skiy. - M.: RAP, Eksmo, 2008. - 160 s.
5. Kucheryavenko N. P. Nalogovoe pravo: Uchebnik / N. P. Kucheryavenko. – Khar'kov: Konsum, 1997. - 432 s.
6. Myshkin B. V. Nalogovaya optimizatsiya kak proyavlenie nalogovoy pravosub'ektnosti: Dis… kand. yurid. nauk. M.: MGYuA, 2004. - 189 s.
7. Nalogovoe pravo / Pod red. S. G. Pepelyaeva. - M.: FBK-Press, 2000. - 608 s.
8. Pepelyaev S. G. Grazhdanin kak sub'ekt finansovo-pravovykh otnosheniy: Avtoref. … kand. yurid. nauk. M.: MGU, 1991. - 25 s.
9. Petrova G. V. Obshchaya teoriya nalogovogo prava / G. V. Petrova. - M.: FBK-Press, 2004. - 224 s.
10. Chibinev V. M. Problemy sootnosheniya ponyatiy «obyazannost'» i «obyazatel'stvo» v nalogovom prave // Nalogi. - 2006. - №3. - S. 39-51.
11. Shaukenov A. T. Nekotorye polozheniya teorii nalogovogo pravoprityazaniya // Nalogi i nalogooblozhenie. - 2008. - №4. - S. 34-38.
12. Shchekin D. M. Nalogovoe pravo gosudarstv-uchastnikov SNG (obshchaya chast') / Pod red. S. G. Pepelyaeva. - M.: Statut, 2008. - 412 s.

References (transliteration):
1. Vinnitskiy D. V. Osnovnye problemy teorii rossiyskogo nalogovogo prava: Dis. … dokt. yurid. nauk. Ekaterinburg: UrGYuA, 2003. - 436 s.
2. Grazhdanskoe pravo. T. 1. Uchebnik / Pod red. A. P. Sergeeva, Yu. K. Tolstogo. - 6 izd. - M.: TK Velbi, 2002. - 776 s.
3. Demin A. V. Nalogovoe pravo Rossii: uchebnoe posobie / A. V. Demin. - Krasnoyarsk: RUMTs YuO, 2006. - 329 s.
4. Zapol'skiy S. V. Diskussionnye voprosy teorii finansovogo prava: monografiya / S. V. Zapol'skiy. - M.: RAP, Eksmo, 2008. - 160 s.
5. Kucheryavenko N. P. Nalogovoe pravo: Uchebnik / N. P. Kucheryavenko. – Khar'kov: Konsum, 1997. - 432 s.
6. Myshkin B. V. Nalogovaya optimizatsiya kak proyavlenie nalogovoy pravosub'ektnosti: Dis… kand. yurid. nauk. M.: MGYuA, 2004. - 189 s.
7. Nalogovoe pravo / Pod red. S. G. Pepelyaeva. - M.: FBK-Press, 2000. - 608 s.
8. Pepelyaev S. G. Grazhdanin kak sub'ekt finansovo-pravovykh otnosheniy: Avtoref. … kand. yurid. nauk. M.: MGU, 1991. - 25 s.
9. Petrova G. V. Obshchaya teoriya nalogovogo prava / G. V. Petrova. - M.: FBK-Press, 2004. - 224 s.
10. Chibinev V. M. Problemy sootnosheniya ponyatiy «obyazannost'» i «obyazatel'stvo» v nalogovom prave // Nalogi. - 2006. - №3. - S. 39-51.
11. Shaukenov A. T. Nekotorye polozheniya teorii nalogovogo pravoprityazaniya // Nalogi i nalogooblozhenie. - 2008. - №4. - S. 34-38.
12. Shchekin D. M. Nalogovoe pravo gosudarstv-uchastnikov SNG (obshchaya chast') / Pod red. S. G. Pepelyaeva. - M.: Statut, 2008. - 412 s.

Review: The article is devoted to using legal presumptions in taxation law of Russia. Presumption is viewed as a supposition, directly or indirectly fixed in sources of taxation law, about the absence or presence of a presumed object (fat, event, feature or a legal relation) when the absence or presence of a related foundation fat is determined. Presumptions allow to overcome the uncertainty in tax relations, simplifies, speeds up and improves the taxation process, reduces the costs of tax administration and helps to implement the principle of procedural economy and stimulates entities to actively participate in proving legally significant facts.

Keywords: taxes and taxation, tax, levy, taxation, act, presumption, principle, certainty, law, probability.

Contact information: Demin Alexander Vasilievich, 660041, Russia, Krasnoyarsk, pr. Svobodny 79, Room Р8-01.

References:
1. Babaev V.K. Prezumptsii v sovetskom prave. Gor'kiy, 1974.
2. Vinnitskiy D.V. Rossiyskoe nalogovoe pravo: problemy teorii i praktiki. M., 2003.
3. Davydova M.L. Teoreticheskie i metodologicheskie problemy ponyatiya i sostava yuridicheskoy tekhniki: Avtoref. diss. - d-ra yurid. nauk. Volgograd, 2010.
4. Kuznetsova O.A. Spetsializirovannye normy rossiyskogo grazhdanskogo prava: teoreticheskie problemy: Diss. - d-ra yurid. nauk. Ekaterinburg, 2007.
5. Mosin S.A. Prezumptsii i printsipy v konstitutsionnom prave Rossiyskoy Federatsii. M., 2009.
6. Nagornaya E.N. Bremya dokazyvaniya v nalogovykh sporakh. M., 2006.
7. Nikitashina N.A. Prezumptsii i fiktsii v mekhanizme pravovogo regulirovaniya. Krasnoyarsk, 2007.
8. Tsukanov N.N. Pravovye prezumptsii v administrativnoy deyatel'nosti militsii. Krasnoyarsk, 2003.
9. Shchekin D.M. Yuridicheskie prezumptsii v nalogovom prave. M., 2002.

References (transliteration):
1. Babaev V.K. Prezumptsii v sovetskom prave. Gor'kiy, 1974.
2. Vinnitskiy D.V. Rossiyskoe nalogovoe pravo: problemy teorii i praktiki. M., 2003.
3. Davydova M.L. Teoreticheskie i metodologicheskie problemy ponyatiya i sostava yuridicheskoy tekhniki: Avtoref. diss. - d-ra yurid. nauk. Volgograd, 2010.
4. Kuznetsova O.A. Spetsializirovannye normy rossiyskogo grazhdanskogo prava: teoreticheskie problemy: Diss. - d-ra yurid. nauk. Ekaterinburg, 2007.
5. Mosin S.A. Prezumptsii i printsipy v konstitutsionnom prave Rossiyskoy Federatsii. M., 2009.
6. Nagornaya E.N. Bremya dokazyvaniya v nalogovykh sporakh. M., 2006.
7. Nikitashina N.A. Prezumptsii i fiktsii v mekhanizme pravovogo regulirovaniya. Krasnoyarsk, 2007.
8. Tsukanov N.N. Pravovye prezumptsii v administrativnoy deyatel'nosti militsii. Krasnoyarsk, 2003.
9. Shchekin D.M. Yuridicheskie prezumptsii v nalogovom prave. M., 2002.

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

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

Contact information: Zherebtsova Anna Alekseevna, Smolnaya St. 36, Moscow 125993, Russia.

References:
1. Bol'shaya sovetskaya entsiklopediya: V 30 t. - M.: «Sovetskaya entsiklopediya», 1969 - 1978.
2. Bulanzhe M. Podatnaya politika Petra Velikogo // Nalogovyy vestnik. 1997. № 11.
3. Bulanzhe M. Razvitie nalogovoy sistemy v Rossii v tsifrakh i faktakh // Nalogovyy vestnik. 1999. № 4.
4. Istoriya gosudarstva i prava Rossii: uchebnik / pod red. Yu.P.Titova. - M.: Prospekt, 2001. - 544 s.
5. Klyuchevskiy V.O. Kurs russkoy istorii. Soch.: V 9 t. T. 4. M.: Mysl', 1989.
6. Lyashchenko P.I. Istoriya narodnogo khozyaystva SSSR. 3-e izd. M.: Gospolitizdat, 1952. T. I, II.
7. Sovetskaya istoricheskaya entsiklopediya. Pod red. E. M. Zhukova. - M.: Sovetskaya entsiklopediya, 1973 - 1982.
8. Finansy SSSR: ucheb. dlya studentov finansovo-ekonomicheskikh institutov / Sostavlen brigadoy rabotnikov MFEI v NKF SSSR pod rukovodstvom i redaktsiey V.P. D'yachenko. Vyp. II. M.: Gosudarstvennoe finansovoe izdatel'stvo, 1933.
9. Entsiklopedicheskiy slovar'. Reprintnoe vosproizvedenie izdaniya F.A. Brokgauz - I.A. Efron 1890 - 1907: V 43 t. M.: Izd. tsentr «TERRA», 1990 - 1994.
10. Yakovleva N.V. Aktsiz i fiskal'naya mono poliya: istoriya vozniknoveniya i perspektivy primeneniya / Pod obshch. red. L.I. Gon charenko. - M.: Kompaniya Sputnik +, 2004. - 127 s.

References (transliteration):
1. Bol'shaya sovetskaya entsiklopediya: V 30 t. - M.: «Sovetskaya entsiklopediya», 1969 - 1978.
2. Bulanzhe M. Podatnaya politika Petra Velikogo // Nalogovyy vestnik. 1997. № 11.
3. Bulanzhe M. Razvitie nalogovoy sistemy v Rossii v tsifrakh i faktakh // Nalogovyy vestnik. 1999. № 4.
4. Istoriya gosudarstva i prava Rossii: uchebnik / pod red. Yu.P.Titova. - M.: Prospekt, 2001. - 544 s.
5. Klyuchevskiy V.O. Kurs russkoy istorii. Soch.: V 9 t. T. 4. M.: Mysl', 1989.
6. Lyashchenko P.I. Istoriya narodnogo khozyaystva SSSR. 3-e izd. M.: Gospolitizdat, 1952. T. I, II.
7. Sovetskaya istoricheskaya entsiklopediya. Pod red. E. M. Zhukova. - M.: Sovetskaya entsiklopediya, 1973 - 1982.
8. Finansy SSSR: ucheb. dlya studentov finansovo-ekonomicheskikh institutov / Sostavlen brigadoy rabotnikov MFEI v NKF SSSR pod rukovodstvom i redaktsiey V.P. D'yachenko. Vyp. II. M.: Gosudarstvennoe finansovoe izdatel'stvo, 1933.
9. Entsiklopedicheskiy slovar'. Reprintnoe vosproizvedenie izdaniya F.A. Brokgauz - I.A. Efron 1890 - 1907: V 43 t. M.: Izd. tsentr «TERRA», 1990 - 1994.
10. Yakovleva N.V. Aktsiz i fiskal'naya mono poliya: istoriya vozniknoveniya i perspektivy primeneniya / Pod obshch. red. L.I. Gon charenko. - M.: Kompaniya Sputnik +, 2004. - 127 s.

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

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

Contact information: Bazhenov Alexander Alexandrovich, Leningradsky Avenue 49, Moscow 125993, Russia.

References:
1. Bakaev A.S. O roli bukhgalterskogo ucheta v innovatsionnoy ekonomike- (-Mezhdunarodnyy bukhgalterskiy uchet-, 2010, №5) [Elektronnyy resurs] - http://www.lawmix. ru/bux/10664.
2. Bezdenezhnykh Ya. Osobennosti ucheta i nalogooblozheniya v innovatsionnykh kompaniyakh- (Sayt -Ekonomika i zhizn'- ot 07.02.2012 g.) [Elektronnyy resurs] - http:// www.eg-online.ru/article/159046/.
3. Bezdenezhnykh Ya. Osobennosti ucheta i nalogooblozheniya v innovatsionnykh kompaniyakh // Novaya bukhgalteriya. 2012. №2. S. 76 - 95.
4. Golikova E. Nalogovaya nagruzka 2012. Problemy v sfere innovatsiy // Finansovaya gazeta. 2012. №13. S. 7; №14. S. 10.
5. Epikhin N.P. Dlya innovatorov budet deystvovat' spetsial'nyy poryadok nalogooblozheniya // Rossiyskiy nalogovyy kur'er. 2011. №13-14. S. 14 - 15.
6. Laptev S.V. Osnovnye ogranicheniya razvitiya investitsionnykh i innovatsionnykh protsessov ekonomiki Rossii // Finansy: planirovanie, upravlenie, kontrol'. 2011. №4. S. 6 - 15.
7. Nalogovyy kodeks Rossiyskoy Federatsii. Chast' vtoraya ot 5 avg. 2000 g. №117-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 19 iyul. 2000 g. // Parl. gaz. - 2000. - 10 avg.; Sobr. zakonodatel'stva Ros. Federatsii. - 2000. - № 32, st. 3340.
8. Podkopaev M.V. Raskhody na innovatsii uskoryatsya i uprostyatsya // Nalog na pribyl': uchet dokhodov i raskhodov. 2011. №7. S. 19 - 32.
9. Romanchuk O. Popravki v NK RF: kurs na l'goty dlya innovatsiy // Prakticheskiy bukhgalterskiy uchet. Ofitsial'nye materialy i kommentarii. 2011. №8. S. 26 - 39.
10. Tserenova K.N. Nalogovoe stimulirovanie finansirovaniya innovatsiy // Nalogi i nalogooblozhenie. 2011. №12. S. 69 - 75.
11. Yastremskiy I. Osobennosti sovremennogo etapa razvitiya ekonomiki i novye trebovaniya k khozyaystvennomu mekhanizmu. - Ekonomika Sovetskoy Ukrainy, 1985, №10, S.75.

References (transliteration):
1. Bakaev A.S. O roli bukhgalterskogo ucheta v innovatsionnoy ekonomike- (-Mezhdunarodnyy bukhgalterskiy uchet-, 2010, №5) [Elektronnyy resurs] - http://www.lawmix. ru/bux/10664.
2. Bezdenezhnykh Ya. Osobennosti ucheta i nalogooblozheniya v innovatsionnykh kompaniyakh- (Sayt -Ekonomika i zhizn'- ot 07.02.2012 g.) [Elektronnyy resurs] - http:// www.eg-online.ru/article/159046/.
3. Bezdenezhnykh Ya. Osobennosti ucheta i nalogooblozheniya v innovatsionnykh kompaniyakh // Novaya bukhgalteriya. 2012. №2. S. 76 - 95.
4. Golikova E. Nalogovaya nagruzka 2012. Problemy v sfere innovatsiy // Finansovaya gazeta. 2012. №13. S. 7; №14. S. 10.
5. Epikhin N.P. Dlya innovatorov budet deystvovat' spetsial'nyy poryadok nalogooblozheniya // Rossiyskiy nalogovyy kur'er. 2011. №13-14. S. 14 - 15.
6. Laptev S.V. Osnovnye ogranicheniya razvitiya investitsionnykh i innovatsionnykh protsessov ekonomiki Rossii // Finansy: planirovanie, upravlenie, kontrol'. 2011. №4. S. 6 - 15.
7. Nalogovyy kodeks Rossiyskoy Federatsii. Chast' vtoraya ot 5 avg. 2000 g. №117-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 19 iyul. 2000 g. // Parl. gaz. - 2000. - 10 avg.; Sobr. zakonodatel'stva Ros. Federatsii. - 2000. - № 32, st. 3340.
8. Podkopaev M.V. Raskhody na innovatsii uskoryatsya i uprostyatsya // Nalog na pribyl': uchet dokhodov i raskhodov. 2011. №7. S. 19 - 32.
9. Romanchuk O. Popravki v NK RF: kurs na l'goty dlya innovatsiy // Prakticheskiy bukhgalterskiy uchet. Ofitsial'nye materialy i kommentarii. 2011. №8. S. 26 - 39.
10. Tserenova K.N. Nalogovoe stimulirovanie finansirovaniya innovatsiy // Nalogi i nalogooblozhenie. 2011. №12. S. 69 - 75.
11. Yastremskiy I. Osobennosti sovremennogo etapa razvitiya ekonomiki i novye trebovaniya k khozyaystvennomu mekhanizmu. - Ekonomika Sovetskoy Ukrainy, 1985, №10, S.75.

Review: The current system of taxation of agricultural entities do not allow to perform all its functions in a proper order and in terms of ongoing state policy of supporting Russian manufacturers and tax reforms this system requires serious researches especially in the sphere of agricultural taxation. The author of this particular article views and systematizes stages of establishing and developing taxation in the sphere of agriculture in Russia. The author provides comparative analysis of taxes in the agricultural sector of economics in the Russian Federation and foreign states.

Keywords: taxes and taxation, system of taxation, producers of agricultural products, Single Agricultural Tax, profit tax, land tax, personal income tax, foreign states, tax burden, description.

References:
1. Matinov A.S. Vzimanie edinogo sel'skokhozyaystvennogo naloga v period NEPa (istoriko-pravovoy aspekt) / A.S. Matinov //Finansovoe pravo. - 2004. - № 2. -
2. Meshcheryakova O.V. Nalogovye sistemy razvitykh stran mira. M., 1995; Nalogi i nalogooblozhenie. Pod red. Rusanovoy I.G. i Kashina V.A., M., Finansy. 1998; Nalogovye sistemy zarubezhnykh stran. Pod red. Ioffe I.Ya., M., 1995
3. Popova L.V. Nalogovye sistemy zarubezhnykh stran: uchebno-metodicheskoe posobie / L.V. Popova, I.A. Drozhzhina, B.G. Maslov. - M.: Delo i Servis, 2008, - 368 s.
4. Problemy nalogovoy sistemy Rossii: teoriya, opyt, reforma: Pod red. M.V. Alekseeva, S.A. Sinel'nikova // Nauchnye trudy. - № 19. - T. 1, 2. - M.: Institut ekonomiki i perekhodnogo perioda, 2000. - 512 s.
5. Khrestomatiya po otechestvennoy istorii (1914-1945 gg.): ucheb. posobie dlya studentov vuzov; Pod red. A.F. Kiseleva, E.M. Shchagina. - M.: Gumanit. izd. Tsentr VLADOS, 1996. - S. 275-276.

References (transliteration):
1. Matinov A.S. Vzimanie edinogo sel'skokhozyaystvennogo naloga v period NEPa (istoriko-pravovoy aspekt) / A.S. Matinov //Finansovoe pravo. - 2004. - № 2. -
2. Meshcheryakova O.V. Nalogovye sistemy razvitykh stran mira. M., 1995; Nalogi i nalogooblozhenie. Pod red. Rusanovoy I.G. i Kashina V.A., M., Finansy. 1998; Nalogovye sistemy zarubezhnykh stran. Pod red. Ioffe I.Ya., M., 1995
3. Popova L.V. Nalogovye sistemy zarubezhnykh stran: uchebno-metodicheskoe posobie / L.V. Popova, I.A. Drozhzhina, B.G. Maslov. - M.: Delo i Servis, 2008, - 368 s.
4. Problemy nalogovoy sistemy Rossii: teoriya, opyt, reforma: Pod red. M.V. Alekseeva, S.A. Sinel'nikova // Nauchnye trudy. - № 19. - T. 1, 2. - M.: Institut ekonomiki i perekhodnogo perioda, 2000. - 512 s.
5. Khrestomatiya po otechestvennoy istorii (1914-1945 gg.): ucheb. posobie dlya studentov vuzov; Pod red. A.F. Kiseleva, E.M. Shchagina. - M.: Gumanit. izd. Tsentr VLADOS, 1996. - S. 275-276.

Review: The article is devoted to the main economic principles of taxation such as the principle of justice, the principle of efficiency and the principle of proportionality. The author studies the established approaches to their interpretation including those approaches which view tax as the economic and legal category. The author also compares the principles, analyzes the relationship between them and evaluates the role of economic principles in taxation.

Keywords: taxes and taxation, tax, taxation, tax as an economic and legal category, economic nature, principles of taxation, economic principles of taxation, principle of taxation proportionality, principle of taxation efficiency.

References:
1. Bezobrazov V.P. Finansovoe pravo. SPb. 1878.
2. Bel'skiy K.S. Printsipy nalogooblozheniya // Grazhdanin i pravo. 2006. № 12. s.12-19
3. Vinnitskiy D.V. Rossiyskoe nalogovoe pravo: problemy teorii i praktiki. Yuridicheskiy Tsentr Press. 2003. 395 s.
4. Demin A.V. Aktual'nye voprosy nalogovogo prava. Nalogi, Sbory, Printsipy nalogooblozheniya: Uchebnoe posobie. Krasnoyarsk. 2001. 114 s.
5. Demin A.V. O sorazmernosti nalogooblozheniya // Podgotovlen dlya sistemy Konsul'tantPlyus
6. Ilovayskiy S.I. Uchebnik finansovogo prava. Odessa. 1904. 379 s.
7. Mayburov I.A. Teoriya i istoriya nalogooblozheniya. M.:YuNITI. 2001. 495 s.
8. Nalogi i nalogovoe pravo: Uchebnoe posobie / Pod red. A.V.Bryzgalina. M.: Analitika-Press. 1997. 608 s.
9. Smit A. Issledovanie o prirode i prichinakh bogatstva narodov. M.: 1962. 654 s.
10. Sokolov A.A. Teoriya nalogov. M.:Tsentr YurInfor. 2003. 506 s.
11. Panskov V.G. Nalogi nalogooblozheniya: teoriya i praktika. Uchebnik 3-e izd. pererab. i dopolnennoe. M.: Yurayt. 2012. 368 s.
12. Pepelyaev S.G. Nalogi: reforma i praktika. M.: Statut. 2005. 287 s.
13. Pushkareva V.M. Genezis kategorii «nalog» v istorii finansovoy nauki//Finansy. 1999. № 6. str.33-36;
14. Toropygin G.D. Teoriya i istoriya nalogooblozheniya. Samara.: Samar. gumanit. akad. 2003. 121 s.
15. Trivus A.A. Nalogi, kak orudie ekonomicheskoy politiki. Baku, RIO. ASPS. 1925. 188 s.
16. Turgenev N.I. Opyt teorii nalogov. SPb.: Tipografiya N.Grecha. 1818. 372 s.
17. Fridman M.I. Konspekt lektsiy po nauke o finansakh. Vyp.1-3. SPb.: Litografiya Trofimova. 1910. 194 s.
18. Shchekin D.M. Nalogovoe pravo gosudarstv – uchastnikov SNG. Uchebnoe posobie //Pod red. Pepelyaeva S.G. M.: Statut, 2008. 412 s.
19. Yarotskiy V.G. Finansovoe pravo. SPb.:Izd. poruch. S.Borisoglebskiy. 1898. 368 s.
20. Yanzhul I.I. Osnovnye nachala finansovoy nauki: Uchenie o gosudarstvennykh dokhodakh. SPb. 1899. 510 s.

References (transliteration):
1. Bezobrazov V.P. Finansovoe pravo. SPb. 1878.
2. Bel'skiy K.S. Printsipy nalogooblozheniya // Grazhdanin i pravo. 2006. № 12. s.12-19
3. Vinnitskiy D.V. Rossiyskoe nalogovoe pravo: problemy teorii i praktiki. Yuridicheskiy Tsentr Press. 2003. 395 s.
4. Demin A.V. Aktual'nye voprosy nalogovogo prava. Nalogi, Sbory, Printsipy nalogooblozheniya: Uchebnoe posobie. Krasnoyarsk. 2001. 114 s.
5. Demin A.V. O sorazmernosti nalogooblozheniya // Podgotovlen dlya sistemy Konsul'tantPlyus
6. Ilovayskiy S.I. Uchebnik finansovogo prava. Odessa. 1904. 379 s.
7. Mayburov I.A. Teoriya i istoriya nalogooblozheniya. M.:YuNITI. 2001. 495 s.
8. Nalogi i nalogovoe pravo: Uchebnoe posobie / Pod red. A.V.Bryzgalina. M.: Analitika-Press. 1997. 608 s.
9. Smit A. Issledovanie o prirode i prichinakh bogatstva narodov. M.: 1962. 654 s.
10. Sokolov A.A. Teoriya nalogov. M.:Tsentr YurInfor. 2003. 506 s.
11. Panskov V.G. Nalogi nalogooblozheniya: teoriya i praktika. Uchebnik 3-e izd. pererab. i dopolnennoe. M.: Yurayt. 2012. 368 s.
12. Pepelyaev S.G. Nalogi: reforma i praktika. M.: Statut. 2005. 287 s.
13. Pushkareva V.M. Genezis kategorii «nalog» v istorii finansovoy nauki//Finansy. 1999. № 6. str.33-36;
14. Toropygin G.D. Teoriya i istoriya nalogooblozheniya. Samara.: Samar. gumanit. akad. 2003. 121 s.
15. Trivus A.A. Nalogi, kak orudie ekonomicheskoy politiki. Baku, RIO. ASPS. 1925. 188 s.
16. Turgenev N.I. Opyt teorii nalogov. SPb.: Tipografiya N.Grecha. 1818. 372 s.
17. Fridman M.I. Konspekt lektsiy po nauke o finansakh. Vyp.1-3. SPb.: Litografiya Trofimova. 1910. 194 s.
18. Shchekin D.M. Nalogovoe pravo gosudarstv – uchastnikov SNG. Uchebnoe posobie //Pod red. Pepelyaeva S.G. M.: Statut, 2008. 412 s.
19. Yarotskiy V.G. Finansovoe pravo. SPb.:Izd. poruch. S.Borisoglebskiy. 1898. 368 s.
20. Yanzhul I.I. Osnovnye nachala finansovoy nauki: Uchenie o gosudarstvennykh dokhodakh. SPb. 1899. 510 s.

Review: The article studies different approaches to the application of the term ‘collective holder of rights’. It is concluded that the term ‘collective holder of right’ was created by the theory of social right as the grounds for proving the nature of legal entity. Later it was used for classification of the right holders including the holder of financial right. The author also studies different approaches to classification of holders of financial right. It is found out that from the point of view of the general theory of law and the theory of financial right this particular term is often viewed in a broad meaning of the term and therefore applies to different non-personable entities. It is also proved that the collective holders of financial right do not include economically autonomous enterprise subdivisions, small-numbered communities, public associations and simple partnerships. It is also found out that in a number of cases the term ‘collective holder of financial right’ has the same meaning as the terms ‘enterprise’ and ‘legal entity’. The author shows the need in viewing collective holders of financial right in broad and narrow meanings of the term. The author also offers the following list of collective holders of financial right in a broad meaning of the term: 1) state and local authorities; 2) Central Bank of the Russian Federation; 3) enterprises and organizations which have the status of a legal entity; 4) consolidated group of taxpayers; 5) peasant (farm) households. In a narrow meaning of the term collective holders of financial right mean the consolidated groups of taxpayers and peasant (farm) households.

Keywords: law studies, collective, holder, financial, right, entities, individual, non-personable, consolidated, tax payer.

References:
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References (transliteration):
1. Alekseev S.S. Obshchaya teoriya prava. M.: Prospekt, 2009. 576c.
2. Anisimov A.P., Melikhov A.I. Konstitutsionnopravovoe regulirovanie prava chastnoy sobstvennosti na zemel'nye uchastki: monografiya, Volgograd: Master, 2009. 216 s.
3. Arkhipov S.I. Sub'ekt prava: teoriticheskoe issledovanie: dissertatsiya na soiskanie uchenoy stepeni doktora yuridicheskikh nauk. Ekaterinburg, 2005. 522c.
4. Bakhrakh D.N. Ocherki teorii rossiyskogo prava. M.: Norma: Infra-M, 2010. 288c.
5. Bobkova L.L. Gosudarstvo kak sub'ekt byudzhetnogo prava. Voronezh: Izdatel'stvo Voronezhskogo gos. un-ta, 2007. 181c.
6. Bratus' S.N. Sub'ekty grazhdanskogo prava. M.: Gosudarstvennoe izdatel'stvo yuridicheskoy literatury, 1950. 364c.
7. Venediktov A.V. Gosudarstvennaya sotsialisticheskaya sobstvennost'. M. – L.: Izdatel'stvo AN SSSR, 1948. 839s. v8. Vinnitskiy D.V. Sub'ekty nalogovogo prava. M.: Izdatel'stvo NORMA, 2000. 185s.
9. Voronova L.K., Khimicheva N.I. Sovetskoe finansovoe pravo: Uchebnik. M.: Yurid. lit., 1987. 462s. v10. Greshnikov I.P. Sub'ekty grazhdanskogo prava. SPb.: Yuridicheskiy tsentr Press, 2002. 329s.
11. Grimm D.D. K ucheniyu o sub'ektakh prav // Vestnik prava. 1904, № 9. S. 169-174, № 10. S. 200 – 211.
12. Dreval' L.N. Sub'ekty rossiyskogo finansovogo prava/ Pod redaktsiey E.Yu. Grachevoy. M.: ID «Yurisprudentsiya», 2008. 288s.
13. Dreval' L.N. Finansovoe pravo Rossii. Obshchaya chast': Kurs lektsiy, Khabarovsk: Dal'nevostochnyy yuridicheskiy institut MVD Rossii, 2010. 172s.
14. Eremenko Yu.P. Normy sovetskikh konstitutsiy: avtoreferat dissertatsii na soiskanie uchenoy stepeni kandidata yuridicheskikh nauk. Saratov, 1968. 21s.
15. Zenkov, M.Yu. Organy gosudarstvennoy vlasti i mestnogo samoupravleniya kak yuridicheskie litsa publichnogo prava: uchebnoe posobie. Novosibirsk: SibAGS , 2006. 162s.
16. Ivanova E.V. Grazhdansko-pravovoe polozhenie paevykh investitsionnykh fondov: voprosy teorii i praktiki: dissertatsiya na soiskanie uchennoy stepeni kondidata yuridicheskikh nauk, Moskva, 2009. 192s.
17. Ioffe O.S., Shargorodskiy M.D. Voprosy teorii prava. M.: Gosudarstvennoe izdatel'stvo yuridicheskoy literatury, 1961. 381s.
18. Karaseva M.V. Finansovoe pravootnoshenie: dissertatsiya na soiskanie uchenoy stepeni doktora yuridicheskikh nauk. Voronezh, 1998. 304s.
19. Kechek'yan S.F. Pravootnosheniya v sotsialisticheskom obshchestve. M.: Izdatel'stvo AN SSSR, 1958. 187s.
20. Kistyakovskiy N.A. Ponyatie sub'ekta prava // Zhurnal ministerstva yustitsii. 1903, № 8. S. 115 — 127.
21. Krepak I.I. Slozhnyy kollektivnyy sub'ekt prava: dissertatsiya na soiskanie uchenoy stepeni kandidata yuridicheskikh nauk. Kostroma, 2008. 225s.
22. Krokhina Yu.A. Finansovoe pravo Rossii: uchebnik. M.: Norma: INFRA-M, 2011. 719s.
23. Kuz'min A.G. Yuridicheskie litsa kak sub'ekty konstitutsionno-pravovykh otnosheniy. Chelyabinsk: Izdatel'skiy tsentr YuUrGU , 2011. 153s.
24. Malkova N.A. Kollektivnye sub'ekty v rossiyskom prave: Uchebnoe posobie. Samara: Izdatel'stvo «Samarskiy Dom pechati», 1999. 24 s.
25. Matuzov N.I., Mal'ko A.V. Teoriya gosudarstva i prava: Uchebnik. M.: Yurist', 2009. 541s.
26. Obshchaya teoriya prava i gosudarstva: uchebnik / pod red. V.V, Lazareva. M.: Norma: Infra-M, 2010. 528s.
27. Osnovin V.S. Sovetskie gosudarstvenno-pravovye normy i otnosheniya: avtoreferat dissertatsii na soiskanie uchenoy stepeni doktora yuridicheskikh nauk. M., 1965. 39s.
28. Petrazhitskiy L.I. Teoriya prava i gosudarstva v svyazi s teoriey nravstvennosti. SPb.:Lan', 2000. 606s.
29. Povetkina N.A. Rossiyskaya Federatsiya kak sub'ekt byudzhetnogo prava. M.: RPA MYu RF, 2004. 148s.
30. Samylov I.V. Kollektivnye sub'ekty yuridicheskoy otvetstvennosti: dissertatsiya na soiskanie uchenoy stepeni kandidata yuridicheskikh nauk. Perm', 2007. 242s.
31. Teoriya gosudarstva i prava: uchebnik / Otv. red. V.D. Perevalov M.: Norma: INFRA-M, 2011. 495s. 32. Trubetskoy E.N. Entsiklopediya prava. Spb.: Lan', 1998s. 217s.
33. Finansovoe pravo. Kurs lektsiy. / Pod redaktsiey S.V. Ignat'evoy. SPb.: Izdatel'stvo «Lan'», Sankt-Peterburgskiy universitet MVD Rossii, 2000. 224s.
34. Finansovoe pravo: uchebnik. / A.B. Bylya, O.N. Gorbunova, E.Yu. Gracheva i dr.; Otv.red. E.Yu. Gracheva, G.P. Tolstopyatenko, M.: Prospekt, 2007. 520s.
35. Finansovoe pravo: uchebnoe posobie/ otv. red. I.V. Rukavishnikova. M.: Norma, 2009. 589s.
36. Fomin A.A. Yuridicheskaya bezopasnost' sub'ektov rossiyskogo prava. / Pod red. I.N. Semyakina. Saratov: Izdatel'stvo GOU VPO «Saratovskaya gosudarstvennaya akademiya prava», 2005. 331s.
37. Khalfina R.O. Obshchee uchenie o pravootnoshenii. M.: Yuridicheskaya literatura, 1974. 348s.
38. Chirkin V.E. Yuridicheskoe litso publichnogo prava. M.: Norma, 2011;
39. Shchekin D.M. Nalogovoe pravo gosudarstv-uchastnikov SNG (obshchaya chast') / Pod red. S.G. Pepelyaeva. M.: Statut, 2008. 410s.
40. Yakushev V.S. Institut yuridicheskogo litsa v teorii, zakonodatel'stve i na praktike // Antologiya ural'skoy tsivilistiki. 1925-1989. Sbornik statey. M: Statut, 2001.S. 402.
41. Yastrebov O.A. Yuridicheskoe litso publichnogo prava: voprosy teorii. M.: Nauka, 2010. 382c.

Review: The article studies the categorical nature of tax from the point of its economic and legal elements – their relation, interaction and interdependence. The author describes different approaches to interpretation of tax as a category from the point of view of economics and law and analyzes modern theories viewing tax as an economic and economic-legal category.

Keywords: taxes and taxation, tax, tax category, legal category, tax as a legal category, tax as an economic and legal category, legal nature of tax, economic nature of tax, defi nition of tax, nature of tax.

References:
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Yurisprudentsiya. 2000. 304 s.
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S.7-9
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Zapol'skiy S.V. Diskussionnye voprosy teorii finansovogo prava. M.: Eksmo. 2008, 160 s.
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384 s.
L'vov D. Kurs finansovogo prava. Kazan'.: Tip-fiya Imp.un-ta, 1887, 537 s.
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608 s.
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Trivus A.A. Nalogi, kak orudie ekonomicheskoy politiki. Baku, RIO. ASPS. 1925. 188 s.
Finansovoe pravo: Uchebnik / Pod red. N.I.Khimichevoy. M.: Bek. 1995. 524 s.
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References (transliteration):
Alekseenko A.A. Vzglyad na razvitie ucheniya o naloge u ekonomistov A.Smita, Zh.-B.Seya, Rikkardo,
Sismondi i D.-S. Millya. Khar'kov.: Universitetskaya tipografiya.1870. 211 s.
Bel'skiy K.S. Finansovoe pravo: nauka, istoriya, bibliografiya. M.: Yurist. 1995. 208 s.
Brodskiy G.M. Pravo i ekonomika nalogooblozheniya. SPb. Izd-vo Sankt-Peterburgskogo universiteta.
2000. 402 s.
Vasil'ev A.M. Pravovye kategorii: Metodologicheskie aspekty razrabotki sistemy kategoriy teorii
prava. M. Yuridicheskaya literatura. 1976. 264 s.
Vinnitskiy D.V. Nalogi i sbory: ponyatie, yuridicheskie priznaki, genezis. M. Norma. 2002. 144 s.
Voznesenskiy E.A. Metodologicheskie aspekty analiza sushchnosti finansov. M.: Finansy. 1974. 197 s.
Voznesenskiy E.A. Finansy, kak stoimostnaya kategoriya. M.: Finansy i statistika. 1985. 157 s.
Gracheva E.Yu., Sokolova E.D. Finansovoe pravo: Uchebnoe posobie. – 2-e izd., ispr. i dop. – M.:
Yurisprudentsiya. 2000. 304 s.
Demchuk N.N. Nalogi: funktsiya, struktura, puti sovershenstvovaniya // Nalogovyy vestnik. 1999. №4.
S.7-9
Zherebkin V.E. Logicheskiy analiz ponyatiy prava. Kiev.: Vishcha shkola. 1976. 150 s.
Zapol'skiy S.V. Diskussionnye voprosy teorii finansovogo prava. M.: Eksmo. 2008, 160 s.
Kapustin M.Chteniya o politicheskoy ekonomii i finansakh. Yaroslavl'.: Tip-fiya Gubernskogo Pravleniya.
384 s.
L'vov D. Kurs finansovogo prava. Kazan'.: Tip-fiya Imp.un-ta, 1887, 537 s.
Nalogi i nalogovoe pravo: Uchebnoe posobie / Pod red. A.V.Bryzgalina. M.: Analitika-Press. 1997.
608 s.
Nalogi i nalogooblozhenie: Uchebnik / T.F. Yutkina. M.: Infra-M. 1998. 429 s.
Nalogovoe pravo: Uchebnik / Pod. Red. S.G.Pepelyaeva. M.: Yurist. 2005. 591 s.
Nikitskiy A.A. Osnovy finansovoy nauki i politiki. M.: Pol'za, V.Antik i Ko 1909, 272 s.
Nitti F. Osnovnye nachala finansovoy nauki. M.: Izd-vo M. i S. Sabashnikovykh. 1904. 656 s.
Ozerov I.Kh. Osnovy finansovoy nauki: Kurs lektsiy. 4-e izd. Vyp.1. M.: Tip-fiya I.Sytina. M. 1911.
544 s.
Petrova G.V. Nalogovoe pravo: Uchebnik dlya vuzov. – M.: Izdatel'skaya gruppa «Norma–Infra–M»
1997. 271 s.
Pushkareva V.M. Genezis kategorii «nalog» v istorii finansovoy nauki // Finansy. 1999. №8.
S.33-36
Rikardo D. Sochineniya v 5-i tomakh. Tom.1. M.: Gospolitizdat. 1955. 360 s.
Nalogi i nalogooblozhenie: Uchebnik dlya studentov vuzov / Pod. red. M.V.Romanovskogo, O.V.Vrublevskoy.
M.: Piter. 2006. 495 s.
Sokolov A.A. Teoriya nalogov. M.: YurInfor-Press. 2003. 499 s.
Sokolova E.D. Pravovoe regulirovanie finansovoy deyatel'nosti gosudarstva i munitsipal'nykh ob-
razovaniy. M.: Yurisprudentsiya. 2009. 161 s.
Trivus A.A. Nalogi, kak orudie ekonomicheskoy politiki. Baku, RIO. ASPS. 1925. 188 s.
Finansovoe pravo: Uchebnik / Pod red. N.I.Khimichevoy. M.: Bek. 1995. 524 s.
Khudyakov A.I., Brodskiy M.N., Brodskiy G.M. Osnovy nalogooblozheniya. SPb.: Evropeyskiy dom. 2002,
427 s.
Khudyakov A.I., Nauryzbaev N.E. Nalogi: ponyatie, elementy, ustanovlenie, vidy. Almaty.: Baspa. 1998.
160 s.
Tsypkin S.D. Nalog kak institut sovetskogo finansovogo prava. Diss. kand. yuridich. nauk. M. 1953.
246 s.
Tsypkin S.D. Pravovoe regulirovanie nalogovykh otnosheniy v SSSR. M.: Gosudarstvennoe izdatel'-
stvo yuridicheskoy literatury. 1955. 75 s.
Tsypkin S.D. Finansovo-pravovye instituty. M.: Izdatel'stvo Moskovskogo universiteta. 1983. 80 s.

Review: At the present time, when forming tax policy it is necessary to take into account the role of tax incentives as an instrument of regulation of economics. This instrument ensures a direct infl uence on the economy on the whole and particular economic spheres, sectors and social processes as well as taxpayers’ economic behavior. However, Russia’s institution of tax incentives is not developed enough and lacks general theory and methodology. The present article, with the help of a comparative analysis of tax incentives characteristics described by the Russian scientists, formulates the author’s defi nition of tax incentives. The author also describes the goals and elements of tax incentives including legal groundwork for tax incentives, tax privileges, subjects and objects of tax incentives, mechanism of tax incentives. All these elements are related and connected with one another and form the entire system of tax incentives.

Keywords: taxes and taxation, incentives, system, analysis, synthesis, mechanism, benefi ts, legislation, subjects, objects.

References:
Aliev B.Kh., Abdulgalimov A.M. Metodologicheskie aspekty realizatsii stimuliruyushchego potentsiala
nalogovykh otnosheniy // Nalogi (zhurnal). 2008. N 5. S. 39-45.
Vasil'ev S.V. Pravovye sredstva nalogovogo stimulirovaniya innovatsionnoy deyatel'nosti. Avtoref.
dis…. kand. yur. nauk: 12.00.14. M., 2009. 26 s.
Derevyanko M.S., Goncharova M.V. Formirovanie gosudarstvennogo mekhanizma nalogovogo stimuliro-
vaniya zdorov'ya naseleniya // Bukhgalterskiy uchet v byudzhetnykh i nekommercheskikh organizatsiyakh. 2008.
N 10. S. 15-24.
D'yachenko A.V. Teoriya sistem i nekotorye ekonomicheskie problemy. Volgograd: Izd-vo VolGU, 1996.
120 s.
D'yachenko A.V. Evolyutsionnaya transformatsiya ekonomiki v konkurentosposobnuyu formu. Volgograd:
Izd-vo VolGU, 1999. 368 s.
Zhuravleva O.O. Problema garmonizatsii printsipov nalogovogo stimulirovaniya v usloviyakh krizisa
// Finansovoe pravo. – 2009. – N 6. – S. 13-19.
Malkina L.V. Sovershenstvovanie mekhanizma nalogovogo stimulirovaniya nauchno-tekhnicheskoy de-
yatel'nosti. Avtoref. dis. … kand. ekon. nauk: 08.00.01, 08.00.10. Volgograd, 2008. 32 s.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 31 iyulya 1998 goda N 146-FZ (red. ot
30.03.2012) [Elektronnyy resurs]. Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus».
O Kontseptsii dolgosrochnogo sotsial'no-ekonomicheskogo razvitiya Rossiyskoy Federatsii na period
do 2020 goda [Elektronnyy resurs]: rasporyazhenie Pravitel'stva Rossiyskoy Federatsii №1662-r ot
17.11.2008 g. (red. ot 08.08.2009). Dokument opublikovan v izdanii “Sobranie zakonodatel'stva RF”,
24.11.2008, N 47, st. 5489. Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus».
Smirnova D.A., Laychenkova N.N. Printsip ravenstva nalogovogo bremeni kak odin iz osnovnykh pri-
ntsipov nalogovogo stimulirovaniya // Nalogi (zhurnal). 2007. N 5. S. 21-26

References (transliteration):
Aliev B.Kh., Abdulgalimov A.M. Metodologicheskie aspekty realizatsii stimuliruyushchego potentsiala
nalogovykh otnosheniy // Nalogi (zhurnal). 2008. N 5. S. 39-45.
Vasil'ev S.V. Pravovye sredstva nalogovogo stimulirovaniya innovatsionnoy deyatel'nosti. Avtoref.
dis…. kand. yur. nauk: 12.00.14. M., 2009. 26 s.
Derevyanko M.S., Goncharova M.V. Formirovanie gosudarstvennogo mekhanizma nalogovogo stimuliro-
vaniya zdorov'ya naseleniya // Bukhgalterskiy uchet v byudzhetnykh i nekommercheskikh organizatsiyakh. 2008.
N 10. S. 15-24.
D'yachenko A.V. Teoriya sistem i nekotorye ekonomicheskie problemy. Volgograd: Izd-vo VolGU, 1996.
120 s.
D'yachenko A.V. Evolyutsionnaya transformatsiya ekonomiki v konkurentosposobnuyu formu. Volgograd:
Izd-vo VolGU, 1999. 368 s.
Zhuravleva O.O. Problema garmonizatsii printsipov nalogovogo stimulirovaniya v usloviyakh krizisa
// Finansovoe pravo. – 2009. – N 6. – S. 13-19.
Malkina L.V. Sovershenstvovanie mekhanizma nalogovogo stimulirovaniya nauchno-tekhnicheskoy de-
yatel'nosti. Avtoref. dis. … kand. ekon. nauk: 08.00.01, 08.00.10. Volgograd, 2008. 32 s.
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) ot 31 iyulya 1998 goda N 146-FZ (red. ot
30.03.2012) [Elektronnyy resurs]. Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus».
O Kontseptsii dolgosrochnogo sotsial'no-ekonomicheskogo razvitiya Rossiyskoy Federatsii na period
do 2020 goda [Elektronnyy resurs]: rasporyazhenie Pravitel'stva Rossiyskoy Federatsii №1662-r ot
17.11.2008 g. (red. ot 08.08.2009). Dokument opublikovan v izdanii “Sobranie zakonodatel'stva RF”,
24.11.2008, N 47, st. 5489. Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus».
Smirnova D.A., Laychenkova N.N. Printsip ravenstva nalogovogo bremeni kak odin iz osnovnykh pri-
ntsipov nalogovogo stimulirovaniya // Nalogi (zhurnal). 2007. N 5. S. 21-26

Review: The article is devoted to the role of tax logistics in the system of managing tax relations. The purpose of this article is to expand the traditional defi nition of tax logistics used at a micro-level. Analyzing the hierarchy of management of tax relations the author of this article shows the process of formation of tax logistics from the micro-level to the level of philosophical understanding of signifi cance of taxes in a modern society.

Keywords: taxes and taxation, management, logistics, flows, regulation, administration, delictology, tax studies, philosophy.

References:
Aleksandrova I.Yu. Stanovlenie i razvitie nalogovogo administrirovaniya v perekhodnoy ekonomi-
ke Rossii. Avtoreferat dissertatsii na soiskanie uchenoy stepeni kandidata ekonomicheskikh nauk.
Rostov-na-Donu, 2003
Babanin V.A., Voronina N.V. Organizatsiya nalogovogo planirovaniya v rossiyskikh kompaniyakh //
Finansovyy menedzhment. – 2006. - №1
Bryzgalin A.V. Filosofiya nalogov - chto eto takoe? // Nalogi i finansovoe pravo. – 2008.-№11
Vasil'eva M.V. Sistema nalogovogo prognozirovaniya i planirovaniya na osnove integratsii uchetnykh
i analiticheskikh protsedur makro i mikrourovnya. Avtoreferat dissertatsii na soiskanie uchenoy
stepeni doktora ekonomicheskikh nauk. Orel, 2010
Vasil'ev Yu.V., Kuznetsov N.G., Porollo E.V. Politika reformirovaniya nalogovoy sistemy Rossii:
monografiya. Rostov n/D: izd-vo Yuzhnogo federal'nogo un-ta, 2008
Goncharenko L.I. K voprosu o ponyatiynom apparate nalogovogo administrirovaniya //Nalogi i nalo-
gooblozhenie. – 2010.-№2
Dukanich L.V. Nalogi i nalogovyy menedzhment v Rossii / Rostov n/D.: Feniks, 2008
Ermakova E.A. Nalogovoe regulirovanie v sisteme gosudarstvennogo nalogovogo menedzhmenta //
Finansy i kredit. – 2007.-№8
Zayats N.E. Teoriya nalogov: ucheb. Mn.: BGEU, 2002
Zrelov A.P. Forosologiya - nauka o nalogakh // «Biznes-Advokat».-2005.-№3
Kanke A.A., Koshevaya I.P. Logistika. M.: ID «FORUM»: INFRA-M, 2008
Kvasha Yu.F., Zrelov A.P., Kharlamov M.F. Nalogovoe pravo: konspekt lektsiy. Izd-vo: Yurayt-Izdat,
2009
Kobzar'-Frolova M.N. Osnovnye elementy nauki nalogovaya deliktologiya // Nalogi i nalogooblozhe-
nie. – 2010.-№6
Lebedev Yu.G. Teoriya garmonizirovannykh tsepey postavok. M.: Izd-vo MGTU im. N.E.Baumana, 2007
Parygina V.A. Nalogi i nalogooblozhenie v Rossii. Uchebnik. M.: Eksmo, 2006
Paskachev A.B. Nalogovyy potentsial ekonomiki Rossii. M.: Izdatel'skiy dom «MELAP», 2001
Rodnikov A.N. Logistika. Terminologicheskiy slovar'. M.: INFRA-M, 2000
Romanova M.V. Gran' mezhdu zakonnoy nalogovoy optimizatsiey i skhemami ukloneniya ot nalogooblo-
zheniya u strakhovykh organizatsiy i ikh klientov // Nalogovyy Vestnik.-2009.-№6
Chebotaev A.A., Chebotaev D.A. Logistika i marketing: marketingologistika. M.: ZAO «Izd-vo
«Ekonomika»», 2005
Yutkina T.F. Nalogovedenie: ot reformy k reforme. Monografiya. M.: IFRA-M, 1999

References (transliteration):
Aleksandrova I.Yu. Stanovlenie i razvitie nalogovogo administrirovaniya v perekhodnoy ekonomi-
ke Rossii. Avtoreferat dissertatsii na soiskanie uchenoy stepeni kandidata ekonomicheskikh nauk.
Rostov-na-Donu, 2003
Babanin V.A., Voronina N.V. Organizatsiya nalogovogo planirovaniya v rossiyskikh kompaniyakh //
Finansovyy menedzhment. – 2006. - №1
Bryzgalin A.V. Filosofiya nalogov - chto eto takoe? // Nalogi i finansovoe pravo. – 2008.-№11
Vasil'eva M.V. Sistema nalogovogo prognozirovaniya i planirovaniya na osnove integratsii uchetnykh
i analiticheskikh protsedur makro i mikrourovnya. Avtoreferat dissertatsii na soiskanie uchenoy
stepeni doktora ekonomicheskikh nauk. Orel, 2010
Vasil'ev Yu.V., Kuznetsov N.G., Porollo E.V. Politika reformirovaniya nalogovoy sistemy Rossii:
monografiya. Rostov n/D: izd-vo Yuzhnogo federal'nogo un-ta, 2008
Goncharenko L.I. K voprosu o ponyatiynom apparate nalogovogo administrirovaniya //Nalogi i nalo-
gooblozhenie. – 2010.-№2
Dukanich L.V. Nalogi i nalogovyy menedzhment v Rossii / Rostov n/D.: Feniks, 2008
Ermakova E.A. Nalogovoe regulirovanie v sisteme gosudarstvennogo nalogovogo menedzhmenta //
Finansy i kredit. – 2007.-№8
Zayats N.E. Teoriya nalogov: ucheb. Mn.: BGEU, 2002
Zrelov A.P. Forosologiya - nauka o nalogakh // «Biznes-Advokat».-2005.-№3
Kanke A.A., Koshevaya I.P. Logistika. M.: ID «FORUM»: INFRA-M, 2008
Kvasha Yu.F., Zrelov A.P., Kharlamov M.F. Nalogovoe pravo: konspekt lektsiy. Izd-vo: Yurayt-Izdat,
2009
Kobzar'-Frolova M.N. Osnovnye elementy nauki nalogovaya deliktologiya // Nalogi i nalogooblozhe-
nie. – 2010.-№6
Lebedev Yu.G. Teoriya garmonizirovannykh tsepey postavok. M.: Izd-vo MGTU im. N.E.Baumana, 2007
Parygina V.A. Nalogi i nalogooblozhenie v Rossii. Uchebnik. M.: Eksmo, 2006
Paskachev A.B. Nalogovyy potentsial ekonomiki Rossii. M.: Izdatel'skiy dom «MELAP», 2001
Rodnikov A.N. Logistika. Terminologicheskiy slovar'. M.: INFRA-M, 2000
Romanova M.V. Gran' mezhdu zakonnoy nalogovoy optimizatsiey i skhemami ukloneniya ot nalogooblo-
zheniya u strakhovykh organizatsiy i ikh klientov // Nalogovyy Vestnik.-2009.-№6
Chebotaev A.A., Chebotaev D.A. Logistika i marketing: marketingologistika. M.: ZAO «Izd-vo
«Ekonomika»», 2005
Yutkina T.F. Nalogovedenie: ot reformy k reforme. Monografiya. M.: IFRA-M, 1999

Review: Active innovative development of regions and formation of their real interest in building up taxable capacity require improvement of the current regional tax policy in the Russian Federation. Moreover, modern tendencies and priorities of the regional tax policies make us pay special attention at applicable methods and tools of tax regulation. The author of the article specifi es the defi nition of stimulating tax policy, describes peculiarities of the regional tax polity at a modern stage as well as the mechanism of tax regulation in the system of regional tax policy, its subject, object, functions, methods and instruments of realization of tax policy priorities at a modern stage.

Keywords: taxes and taxation, regional, tax, policy, innovations, tax, regulation, mechanism, methods, tools.

References:
Vorob'ev I.V. Nalogovoe regulirovanie innovatsionnoy deyatel'nosti v Rossiyskoy Federatsii: Dis….
kand. ekon. nauk: 08.00.10: SPb., 2002 189 c. RGB OD, 61:02-8/2607-4.
Gordeeva O.V. Instrumenty nalogovogo regulirovaniya innovatsionnoy deyatel'nosti/ Nalogi (gazeta),
2009, N 48.
Ivanova N. I. Innovatsionnaya ekonomika Rossii v global'nom kontekste. // Peredovye Tekhnologii
Rossii, 2004 g.
Zershchikov Yu. S. Nalogovuyu politiku formiruyut regiony. //Ekonomika i zhizn', 2001. №6 - 0,3 p.l.
Nalogovaya politika. Teoriya i praktika/ Pod red. I.A. Mayburova. M. 2010.
Nalogi i nalogovaya sistema Rossiyskoy Federatsii: Ucheb. posobie dlya bakalavrov/ Pod nauch. red L.I.
Goncharenko – M.: INFRA –M, 2009.
Nalogovaya politika Rossii: problemy i perspektivy / Pod red. I.V. Gorskogo. – M.: Finansy i sta-
tistika, 2003.
Osnovnye napravleniya nalogovoy politiki na 2011 god i na planovyy period 2012 i 2013gg. Odobreny
na zasedanii Pravitel'stva RF ot 31.05.2010.
Pilipenko A.A. Teoretiko-metodologicheskie podkhody k opredeleniyu nalogovoy sistemy//Finansovoe
pravo, 2006. №7.
Rashkin V.F. Nekotorye aspekty gosudarstvennogo regulirovaniya innovatsionnoy deyatel'nosti v
Rossiyskoy Federatsii / Nedvizhimost' i investitsii. Pravovoe regulirovanie, №2-3 (11-12), avgust
2002 g.

References (transliteration):
Vorob'ev I.V. Nalogovoe regulirovanie innovatsionnoy deyatel'nosti v Rossiyskoy Federatsii: Dis….
kand. ekon. nauk: 08.00.10: SPb., 2002 189 c. RGB OD, 61:02-8/2607-4.
Gordeeva O.V. Instrumenty nalogovogo regulirovaniya innovatsionnoy deyatel'nosti/ Nalogi (gazeta),
2009, N 48.
Ivanova N. I. Innovatsionnaya ekonomika Rossii v global'nom kontekste. // Peredovye Tekhnologii
Rossii, 2004 g.
Zershchikov Yu. S. Nalogovuyu politiku formiruyut regiony. //Ekonomika i zhizn', 2001. №6 - 0,3 p.l.
Nalogovaya politika. Teoriya i praktika/ Pod red. I.A. Mayburova. M. 2010.
Nalogi i nalogovaya sistema Rossiyskoy Federatsii: Ucheb. posobie dlya bakalavrov/ Pod nauch. red L.I.
Goncharenko – M.: INFRA –M, 2009.
Nalogovaya politika Rossii: problemy i perspektivy / Pod red. I.V. Gorskogo. – M.: Finansy i sta-
tistika, 2003.
Osnovnye napravleniya nalogovoy politiki na 2011 god i na planovyy period 2012 i 2013gg. Odobreny
na zasedanii Pravitel'stva RF ot 31.05.2010.
Pilipenko A.A. Teoretiko-metodologicheskie podkhody k opredeleniyu nalogovoy sistemy//Finansovoe
pravo, 2006. №7.
Rashkin V.F. Nekotorye aspekty gosudarstvennogo regulirovaniya innovatsionnoy deyatel'nosti v
Rossiyskoy Federatsii / Nedvizhimost' i investitsii. Pravovoe regulirovanie, №2-3 (11-12), avgust
2002 g.

Review: The study of taxation issues related to transfer from capitation tax towards income tax in the Russian Empire has a great signifi cance from the point of view of researches. Reformation issues of modern tax system must be based on existing historical experience of reforms in this sphere. Diffi culties of the process of transfer from one form of taxation to the other is directly connected with the economic obsolescence of the Russian economy and delayed reforms of the 60th-70th of the 19th century.

Keywords: taxes and taxation, reformation, trade tax, income tax, Russia, economic obsolescence, guild, excise tax, tax entity, patent.

References:
L'vov D.M. Promyslovyy nalog i metody ego ustanovleniya v zapadnoevropeyskikh gosudarstvakh i v
Rossii. M., 1880.
Materialy po voprosu ob opredelenii vneshnikh priznakov dlya promyslovogo oblozheniya fabrichno-
zavodskikh i remeslennykh zavedeniy v Rossii. SPb., 1894.
Orlov D. Nalogovaya reforma 1898 g. – poslednyaya i samaya udachnaya v istorii rossiyskogo promyslovogo
oblozheniya // Nalogi. 1993, №3.
Polozhenie o gosudarstvennom promyslovom naloge s postateynymi instruktsionnymi raz'yasneni-
yami, s podrobnym alfavitnym ukazatelem oblagaemykh i osvobozhdaemykh ot naloga predpriyatiy i s
prilozheniem izvlecheniy iz svoda zakonov i drugikh uzakoneniy i rasporyazheniy pravitel'stva //Sost. :
Zhakovskiy E.I., Pogozhev V.P. SPb., 1899.
«Pravila ob oblozhenii torgovykh i promyshlennykh predpriyatiy dopolnitel'nym sborom». Rossiya.
Zakony i postanovleniya. Zakon 15 yanvarya 1885 g. ob oblozhenii torgovykh i promyshlennykh predpriyatiy
sborami protsentnym i raskladochnym s instruktsieyu, tsirkulyarami i raz'yasneniyami Ministerstva
finansov i Ukazanie 5 iyunya 1884 g. o bolee ravnomernom oblozhenii torgovli i promyshlennosti s
raz'yasnyayushchimi tsirkulyarami. SPb., 1885.
Sapilov E.V. Promyslovoe nalogooblozhenie v dorevolyutsionnoy Rossii // Tsentr (Zhurnal Novogo
Vol'nogo ekonomicheskogo obshchestva). 1993. №1-2.
Statisticheskie rezul'taty protsentnogo i raskladochnogo sborov po ischisleniyu, klassifikatsii i
opredeleniyu oborotov i pribyley torgovykh i promyshlennykh predpriyatiy, podlezhashchikh sim sboram.
SPb., 1898.; Statisticheskie materialy k proektu ob izmenenii Polozheniya o gosudarstvennom pro-
myslovom naloge. SPb., 1909. (Tablitsy i grafiki s dannymi o chisle, kapitalakh i pribylyakh otchetnykh
predpriyatiy, s podrazdeleniem ikh na gruppy po rodu proizvodimykh operatsiy za 1902- 1906 gg.).
Subbotin A. Russkiy promyslovyy nalog. M., 1877.

References (transliteration):
L'vov D.M. Promyslovyy nalog i metody ego ustanovleniya v zapadnoevropeyskikh gosudarstvakh i v
Rossii. M., 1880.
Materialy po voprosu ob opredelenii vneshnikh priznakov dlya promyslovogo oblozheniya fabrichno-
zavodskikh i remeslennykh zavedeniy v Rossii. SPb., 1894.
Orlov D. Nalogovaya reforma 1898 g. – poslednyaya i samaya udachnaya v istorii rossiyskogo promyslovogo
oblozheniya // Nalogi. 1993, №3.
Polozhenie o gosudarstvennom promyslovom naloge s postateynymi instruktsionnymi raz'yasneni-
yami, s podrobnym alfavitnym ukazatelem oblagaemykh i osvobozhdaemykh ot naloga predpriyatiy i s
prilozheniem izvlecheniy iz svoda zakonov i drugikh uzakoneniy i rasporyazheniy pravitel'stva //Sost. :
Zhakovskiy E.I., Pogozhev V.P. SPb., 1899.
«Pravila ob oblozhenii torgovykh i promyshlennykh predpriyatiy dopolnitel'nym sborom». Rossiya.
Zakony i postanovleniya. Zakon 15 yanvarya 1885 g. ob oblozhenii torgovykh i promyshlennykh predpriyatiy
sborami protsentnym i raskladochnym s instruktsieyu, tsirkulyarami i raz'yasneniyami Ministerstva
finansov i Ukazanie 5 iyunya 1884 g. o bolee ravnomernom oblozhenii torgovli i promyshlennosti s
raz'yasnyayushchimi tsirkulyarami. SPb., 1885.
Sapilov E.V. Promyslovoe nalogooblozhenie v dorevolyutsionnoy Rossii // Tsentr (Zhurnal Novogo
Vol'nogo ekonomicheskogo obshchestva). 1993. №1-2.
Statisticheskie rezul'taty protsentnogo i raskladochnogo sborov po ischisleniyu, klassifikatsii i
opredeleniyu oborotov i pribyley torgovykh i promyshlennykh predpriyatiy, podlezhashchikh sim sboram.
SPb., 1898.; Statisticheskie materialy k proektu ob izmenenii Polozheniya o gosudarstvennom pro-
myslovom naloge. SPb., 1909. (Tablitsy i grafiki s dannymi o chisle, kapitalakh i pribylyakh otchetnykh
predpriyatiy, s podrazdeleniem ikh na gruppy po rodu proizvodimykh operatsiy za 1902- 1906 gg.).
Subbotin A. Russkiy promyslovyy nalog. M., 1877.

Review: The author of the article shares his interpretation of modern principles of tax stimulation which are derived from classical principles of taxation but not identical to them. Special attention is paid t the analysis of a classical principle of the equality of tax burden with reference to tax stimulation. The author proves that it is quite necessary to singularize the behavioral principle of tax stimulation.

Keywords: taxes and taxation, principles, tax burden, equality, optimality, purposefulness, transfer, legality, behavior, stimulation.

References:
Smirnov D.A., Laychenkova N.N. Printsip ravenstva nalogovogo bremeni kak odin iz osnovnykh pri-
ntsipov nalogovogo stimulirovaniya. M.: Nalogi, 2007 №5
Bartenev S.A. Ekonomicheskie teorii i shkoly (istoriya i sovremennost'). M.: Bek, 1996
Volkov D.B. Nalogovye l'goty: teoriya i pravoprimenenie na primere NDS, M.: Finansy, 2009 №7
Goncharenko L.I, Grunina D.K., Mel'nikova N.P. Osnovy nalogooblozheniya: Uchebnoe pos. po kursu
«Nalogi i nalogooblozhenie» dlya spetsializatsii «Nalogi i nalogooblozhenie». M.: Finansovaya aka-
demiya pri Pravitel'stve RF, kafedra «Nalogi i nalogooblozhenie», 1998.
Gorlov I.Ya. Teoriya finansov S.-Pb.: Tip. I. Glazunova i Ko, 1845
Laychenkova N.N. Nalogovye stimuly: razdelyay i vlastvuy. M.: Nalogovaya politika i praktika, 2009
№10
Mayburov I.A Nalogi i nalogooblozhenie. M.: YuNITI-DANA, 2009
Osetrova N.I. Osnovnye pravila nalogooblozheniya i neobkhodimost' ikh utochneniya. M.: Nalogovyy
vestnik, 2001, №3
Roshchupkina V.V. Nalogovaya politika kak instrument upravleniya sotsial'no-ekonomicheskim razvitiem
sub'ektov RF. M.: Regional'naya ekonomika: teoriya i praktika, 2010 №13
Polyak G.B. Nalogi i nalogooblozhenie. M.: Yuniti, 2002

References (transliteration):
Smirnov D.A., Laychenkova N.N. Printsip ravenstva nalogovogo bremeni kak odin iz osnovnykh pri-
ntsipov nalogovogo stimulirovaniya. M.: Nalogi, 2007 №5
Bartenev S.A. Ekonomicheskie teorii i shkoly (istoriya i sovremennost'). M.: Bek, 1996
Volkov D.B. Nalogovye l'goty: teoriya i pravoprimenenie na primere NDS, M.: Finansy, 2009 №7
Goncharenko L.I, Grunina D.K., Mel'nikova N.P. Osnovy nalogooblozheniya: Uchebnoe pos. po kursu
«Nalogi i nalogooblozhenie» dlya spetsializatsii «Nalogi i nalogooblozhenie». M.: Finansovaya aka-
demiya pri Pravitel'stve RF, kafedra «Nalogi i nalogooblozhenie», 1998.
Gorlov I.Ya. Teoriya finansov S.-Pb.: Tip. I. Glazunova i Ko, 1845
Laychenkova N.N. Nalogovye stimuly: razdelyay i vlastvuy. M.: Nalogovaya politika i praktika, 2009
№10
Mayburov I.A Nalogi i nalogooblozhenie. M.: YuNITI-DANA, 2009
Osetrova N.I. Osnovnye pravila nalogooblozheniya i neobkhodimost' ikh utochneniya. M.: Nalogovyy
vestnik, 2001, №3
Roshchupkina V.V. Nalogovaya politika kak instrument upravleniya sotsial'no-ekonomicheskim razvitiem
sub'ektov RF. M.: Regional'naya ekonomika: teoriya i praktika, 2010 №13
Polyak G.B. Nalogi i nalogooblozhenie. M.: Yuniti, 2002

Review: The process of calculating and paying taxes is implicitly connected with the legal evaluation of behavior leading to formation, change or termination of fiscal obligations both by the tax authorities and taxpayers. The problem of a wrong legal classification of a taxationrelated behavior including avoidance of taxes still hasn’t been conceptually established in the science of taxation. However, this is the wrong classification which causes negative financial consequences for the majority economic entities including tax overpayment and bringing to tax responsibility. The article is devoted both to the legal nature and peculiarities of the qualification mistakes arising in the practice of tax burden reduction. The author of the article also provides their classification and analyzes theoretical and methodological grounds for overcoming qualification mistakes when applying tax legislation.

Keywords: tax, qualification, mistake, mistake, evaluation, law enforcement, burden, inactivity, law, code.

References:
1. Bartashevich S. V. Nalogovoe obyazatel'stvo kak
uslovie sushchestvovaniya prava nalogoplatel'shchika
na umen'shenie nalogovogo bremeni // Global'nyy
ekonomicheskiy krizis: realii i puti preodole
niya: Sb. nauch. statey. Vyp. 7. / Pod red. V.V. Tuma
leva. SPb: NOU VPO IBP, 2009.  S. 261265.
2. Bocharnikova N.A. Pravovoy mekhanizm pre
duprezhdeniya, vyyavleniya i ispravleniya admini
strativnykh oshibok // Vestnik VGU. 2009. №2. S.
214227.
3. Verstova M.E. Osnovnye puti i perspekti
vy sovershenstvovaniya sposobov obespecheniya is
polneniya obyazannostey po uplate nalogov i sbo
rov v sovremennoy Rossii // Zakonodatel'stvo i
ekonomika. 2008. №3. S.8186.
4. Dedov D.I. Rol' pravovykh pozitsii Vysshego
Arbitrazhnogo Suda RF v pravoprimenitel'noy
praktike. Interv'yu // Arbitrazhnoe pravosudie
v Rossii. 2008. №5. S. 7682.
5. Kazgerieva E.V. Logicheskie oshibki v sudeb
nom pravoprimenenii: avtoref. dis. … kand. yurid.
nauk. M.: RAP, 2006.  23 s.
6. Kazgerieva E.V. Obshchenauchnaya postanovka
problemy oshibok i neobkhodimost' teoretichesko
go obosnovaniya v pravovedenii // Yuridicheskoe
obrazovanie i nauka. 2006. №3. S.37.
7. Kartashov V.N. Professional'naya yuridiches
kaya deyatel'nost' (voprosy teorii i praktiki).
Yaroslavl': YarGU, 1992. 89 s.
8. Kolosovskiy V.V. Zakonnost' i kvalifika
tsionnye oshibki // Rossiyskiy yuridicheskiy
zhurnal. 2010. №4. S. 9298.
9. Kolosovskiy V.V. K voprosu o kvalifikatsi
onnykh oshibkakh // Rossiyskiy sud'ya. 2009. №5.
S.1820.
10. Kolosovskiy V.V. Kvalifikatsionnye oshib
ki.  SPb: Yuridicheskiy tsentr Press, 2006. 157 s.
11. Kochetkov A.I. Nalogovye oshibki // Bukh
galterskiy uchet i nalogi. 2005. №10. S.1217.
12. Kuznetsova N.F. Problemy kvalifikatsii
prestupleniy: lektsii po spetskursu «Osnovy kva
lifikatsii prestupleniy» / Pod red. V.N. Kud
ryavtseva. M.: Gorodets, 2007. 336 s.
13. Kudryavtsev V.N. Izbrannye trudy po sotsi
al'nym naukam: v 3 t. M.: Nauka, 2002. T.1. 567 s.
14. Lisyutkin A.B. O ponyatii kategorii «oshib
ka» v yurisprudentsii: logikofilosofskiy as
pekt // Pravovedenie. 1996. №3. S.2026.
15. Logika / Pod red. D.P. Gorskogo, P.V. Tavan
tsa.  M.: Gosudarstvennoe izdatel'stvo politiches
koy literatury, 1956. 280 s.
16. Malakhatkina E.V. Chem bol'she zhalob, tem
men'she nalogov // Rossiyskaya Biznesgazeta.
2008. 18 mar.
17. Morozova L.L. Analiz tipichnykh oshibok,
dopuskaemykh rukovoditelyami i bukhgalterami
predpriyatiy pri vedenii bukhgalterskogo ucheta.
Rekomendatsii po ustraneniyu oshibok. Prakti
cheskoe rukovodstvo  3 izd. SPb: Izdvo IChP
«Aktiv», 1997. 320 s.
18. Mursalimov G.R. Metodologiya ponimaniya
tekhnikoyuridicheskikh sredstv preodoleniya pra
voprimenitel'nykh oshibok // Istoriya gosudar
stva i prava. 2007. №16. S.56.
19. Mursalimov K.R. Pravoprimenitel'nye
oshibki. Problemy teorii: dis. … kand. yurid.
nauk. N. Novgorod: Nizhegorodskiy yuridicheskiy
institut MVD RF, 2000. 182 s.
20. Nurgaleev Sh.Kh., Chinchikova G.B. K voprosu
o yuridicheskikh oshibkakh // Bezopasnost' bizne
sa. 2006. №3. S.4648.
21. Obshchaya teoriya prava / Pod red. A.S. Pigol
kina. 2e izd. M.: MGTU im. Baumana, 1998. 384 s.
22. Pepelyaev S.G. Tendentsii razresheniya nalo
govykh sporov // Nalogoved. 2005. №3. S.1930.
23. Spiridonov L.I. Teoriya gosudarstva i pra
va: uchebnik. M.: PBOYuL M.A. Zakharov, 2001. 304s.
24. Khropanyuk V.N. Teoriya gosudarstva i prava
/ Pod red. V.G. Strekozova.  M.: Interstil', Ome
gaL, 2008. 384 s.
25. Tsvetkov I.V. Metodologiya razresheniya na
logovykh sporov // Nalogovye spory: opyt Ros
sii i drugikh stran: Sb. materialov Mezhdunar.
nauch.prakt. konf. / Pod red. S.G. Pepelyaeva, Sost.
M.V. Zavyazochnikova. M.: Statut, 2008. S.1927.
26. Yanitskiy Yu.A. Mezhotraslevaya teoriya kva
lifikatsii pravonarusheniy: k postanovke vop
rosa // Rossiyskaya yustitsiya. 2009. №6. S.5456.

References (transliteration):
1. Bartashevich S. V. Nalogovoe obyazatel'stvo kak
uslovie sushchestvovaniya prava nalogoplatel'shchika
na umen'shenie nalogovogo bremeni // Global'nyy
ekonomicheskiy krizis: realii i puti preodole
niya: Sb. nauch. statey. Vyp. 7. / Pod red. V.V. Tuma
leva. SPb: NOU VPO IBP, 2009.  S. 261265.
2. Bocharnikova N.A. Pravovoy mekhanizm pre
duprezhdeniya, vyyavleniya i ispravleniya admini
strativnykh oshibok // Vestnik VGU. 2009. №2. S.
214227.
3. Verstova M.E. Osnovnye puti i perspekti
vy sovershenstvovaniya sposobov obespecheniya is
polneniya obyazannostey po uplate nalogov i sbo
rov v sovremennoy Rossii // Zakonodatel'stvo i
ekonomika. 2008. №3. S.8186.
4. Dedov D.I. Rol' pravovykh pozitsii Vysshego
Arbitrazhnogo Suda RF v pravoprimenitel'noy
praktike. Interv'yu // Arbitrazhnoe pravosudie
v Rossii. 2008. №5. S. 7682.
5. Kazgerieva E.V. Logicheskie oshibki v sudeb
nom pravoprimenenii: avtoref. dis. … kand. yurid.
nauk. M.: RAP, 2006.  23 s.
6. Kazgerieva E.V. Obshchenauchnaya postanovka
problemy oshibok i neobkhodimost' teoretichesko
go obosnovaniya v pravovedenii // Yuridicheskoe
obrazovanie i nauka. 2006. №3. S.37.
7. Kartashov V.N. Professional'naya yuridiches
kaya deyatel'nost' (voprosy teorii i praktiki).
Yaroslavl': YarGU, 1992. 89 s.
8. Kolosovskiy V.V. Zakonnost' i kvalifika
tsionnye oshibki // Rossiyskiy yuridicheskiy
zhurnal. 2010. №4. S. 9298.
9. Kolosovskiy V.V. K voprosu o kvalifikatsi
onnykh oshibkakh // Rossiyskiy sud'ya. 2009. №5.
S.1820.
10. Kolosovskiy V.V. Kvalifikatsionnye oshib
ki.  SPb: Yuridicheskiy tsentr Press, 2006. 157 s.
11. Kochetkov A.I. Nalogovye oshibki // Bukh
galterskiy uchet i nalogi. 2005. №10. S.1217.
12. Kuznetsova N.F. Problemy kvalifikatsii
prestupleniy: lektsii po spetskursu «Osnovy kva
lifikatsii prestupleniy» / Pod red. V.N. Kud
ryavtseva. M.: Gorodets, 2007. 336 s.
13. Kudryavtsev V.N. Izbrannye trudy po sotsi
al'nym naukam: v 3 t. M.: Nauka, 2002. T.1. 567 s.
14. Lisyutkin A.B. O ponyatii kategorii «oshib
ka» v yurisprudentsii: logikofilosofskiy as
pekt // Pravovedenie. 1996. №3. S.2026.
15. Logika / Pod red. D.P. Gorskogo, P.V. Tavan
tsa.  M.: Gosudarstvennoe izdatel'stvo politiches
koy literatury, 1956. 280 s.
16. Malakhatkina E.V. Chem bol'she zhalob, tem
men'she nalogov // Rossiyskaya Biznesgazeta.
2008. 18 mar.
17. Morozova L.L. Analiz tipichnykh oshibok,
dopuskaemykh rukovoditelyami i bukhgalterami
predpriyatiy pri vedenii bukhgalterskogo ucheta.
Rekomendatsii po ustraneniyu oshibok. Prakti
cheskoe rukovodstvo  3 izd. SPb: Izdvo IChP
«Aktiv», 1997. 320 s.
18. Mursalimov G.R. Metodologiya ponimaniya
tekhnikoyuridicheskikh sredstv preodoleniya pra
voprimenitel'nykh oshibok // Istoriya gosudar
stva i prava. 2007. №16. S.56.
19. Mursalimov K.R. Pravoprimenitel'nye
oshibki. Problemy teorii: dis. … kand. yurid.
nauk. N. Novgorod: Nizhegorodskiy yuridicheskiy
institut MVD RF, 2000. 182 s.
20. Nurgaleev Sh.Kh., Chinchikova G.B. K voprosu
o yuridicheskikh oshibkakh // Bezopasnost' bizne
sa. 2006. №3. S.4648.
21. Obshchaya teoriya prava / Pod red. A.S. Pigol
kina. 2e izd. M.: MGTU im. Baumana, 1998. 384 s.
22. Pepelyaev S.G. Tendentsii razresheniya nalo
govykh sporov // Nalogoved. 2005. №3. S.1930.
23. Spiridonov L.I. Teoriya gosudarstva i pra
va: uchebnik. M.: PBOYuL M.A. Zakharov, 2001. 304s.
24. Khropanyuk V.N. Teoriya gosudarstva i prava
/ Pod red. V.G. Strekozova.  M.: Interstil', Ome
gaL, 2008. 384 s.
25. Tsvetkov I.V. Metodologiya razresheniya na
logovykh sporov // Nalogovye spory: opyt Ros
sii i drugikh stran: Sb. materialov Mezhdunar.
nauch.prakt. konf. / Pod red. S.G. Pepelyaeva, Sost.
M.V. Zavyazochnikova. M.: Statut, 2008. S.1927.
26. Yanitskiy Yu.A. Mezhotraslevaya teoriya kva
lifikatsii pravonarusheniy: k postanovke vop
rosa // Rossiyskaya yustitsiya. 2009. №6. S.5456.

Review: The article is devoted to the process of formation and development of the system of taxation of commercial banks since 1990 until the Tax Code of the Russian Federation came into force. Special attention is paid at the value added tax, income tax and property tax. The author of the article describes peculiarities of formation of a taxable base for the above mentioned taxes, rates and remissions that have been applied by commercial banks during the studied period. The author also analyzes the process of transference from paying the profit tax to paying the income tax, as well as the return to the previous system of taxation.

Keywords: tax, bank, profit, VAT, property, law, code, remission, profit, commercial.

Review: The article describes the history of origin of the term ‘Parafiscal Payment’ in economics of Germany, France and Italy and views the legal nature of such payments. It is concluded based on their legal nature, parafiscal payments are not a new form of mandatory payment at all but taxes and levies. Moreover, delayed payment of such taxes and levies creates a need in additional conditions and legitimacy criteria to be applied to this type of payment. Therefore, the author of the article underlines the basic challenges for the theory of financial law: issues concerning determination of parafiscal payments and issues concerning legitimacy criteria of parafiscal payments offered by the author of the article.

Keywords: parafiscal, tax, levy, concept, history, Germany, France, Italy, Russia, budget.

Review: For many centuries achievement of justice in the process of taxation has remained the purpose of all state institutions and the desire of all taxpayers. This article is focuses on some aspects of the principle of justice in tax law.

Keywords: tax, principles, justice, universality, equality, discrimination, adequacy, the Code, Constitution, law.

Review: The article is devoted to the study of regulatory function of tax and tax law as well as relations between these two categories. The article both views the conceptual framework of the topic and gives demonstrative examples of manifestation of regulatory function of tax and regulatory function of tax law.

Keywords: tax, regulatory, function, norm, levy, economy, tool, right, influence, law.

Review: A new applied science is being established in boundary spheres of knowledge and is usually accompanied with discussions about its place and role as a science. In order to define the place of tax delictology in the system of legal studies, the author of the article compares it with other closely related sciences such as criminal law and criminal science.

Keywords: legal studies, tax, right, delictology, criminal science, science, relation, subject, object, method.

Review: The article analyzes the conception and peculiarities of legal procedures and their role in the mechanism of taxation. The author follows the procedural conception which views the terms ‘process’ and ‘procedure’ as part and whole.

Keywords: tax, norms, procedure, process, sanction, material, procedural, law, conception.

Contact information: Dyomin Alexander Vasilevich, demin2002@mail.ru

Review: In order to define the place of any science in the system of sciences, it is necessary to describe its subject and the research technique. According to the author, tax delectology is a complex interdisciplinary and public legal science. It studies the social occurrence which is based on tax delicts.

Keywords: studies of law, science, dialectology, law, system, object, subject, methods, principles, tax.

Contact information: Kobzar–Frolova Margarita Nikolaevna, MargoKFMN@yandex.ru

Review: The concept of tax burden is widely used in modern tax practice now. However, tax burden still remains one of the least studied categories in tax law. This article is an attempt of an analysis of the term ‘tax burden’. As the result, the author suggests his own definition of the term and reveals the meaning of tax burden. The author also studies the legally significant features of tax burden which characterize it as an individual legal category. In conclusion, the author discusses the role of tax burden in tax practice.

Keywords: tax, levy, burden, load, exemption, responsibility, budget, terminology, finances, planning.

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

Review: At the present time we often see the term ‘taxation process’ in tax law literature. However, this term has never been defined officially so every author interprets it in their own way. In this article the author gives the definition of taxation process as a legally regulated procedure performed by certain authorities and officials, taxpayers and levy payers, tax agents and other persons, financing the budget of the Russian Federation through direct and return incomings.

Keywords: tax, process, procedure, system, right, income, responsibility, budget, duty, terminology.

Contact information: Ozerova Tatyana Alekseevna, tatoz@rambler.ru

Review: Tax system is created and functions as one whole based on the legal norms and according to the normative acts. In this context, great significance gains individualized relations which ‘give life’ to the construction of the tax system. The author of the article suggested his own schemes of such relations which give a better understanding of a tax system as a complex of certain structures, elements and relations. It allows to use a complex approach to the analysis and evaluation of a country’s tax system taking into account the federal, regional and local interests.

Keywords: tax, system, profit, institutional, complex, legal, mechanism, education, subjective, bond.

Contact information: Borisov Andrey Marxovich, andrei_borisov@mail.ru

Review: Every country is aimed at justice and equality in taxation. The author of the article considered particular problems of realization of principles of justice and equality based on the example of tax on income of physical persons. According to the author, in tax law the principle of justice is illustrated by the compliance between a taxpayer’s financial position and the rate of a tax.

Keywords: tax, principle, justice, burden, social, extract, benefit, differentiation, law, codex.

Contact information: Urubkova Irina Alexandrovna, marketing@ecfi.ru

Review: Both Russian and foreign scientists are still quite uncertain about the tax terminology. There is an on-going discussion around the terms ‘tax system’, ‘system of taxation’ and ‘system of taxes and levies’ which shows the variety of methodological approaches to these questions. The article considers the results of the scientific discussion of tax terminology and suggests that the theory of law has much potential for forming the unified system of terms. The author assumes that Russian financial science borrowed the term ‘tax system’ from the German financial terminology. According to the author, such a variety of interpretations is due to the problem of reflection of their economic, organizational and legal meaning and delimitation of tax relations from administrative, criminal and civil law relations.

Keywords: tax, levy, system, term, science, Code, law, concept, discussion, theory.

Contact information: Borisov Andrey Marxovich, andrei_borisov@mail.ru

Review: Basic terminology of taxation and tax law is rather complicated and has certain problems which has a negative impact on development of scientific views in this sphere, on the quality of tax legislation and on the process of teaching taxation. The author underlined the necessity to form the system of general terms which would be similar for all taxation and tax legislation sectors. In particular, it is necessary to define exactly what ‘tax system’, ‘taxation system’ and ‘system of taxes and levies’ mean.

Keywords: tax, terminology, interpretation, system, term, levy, obligation, law, legal relations.

Contact information: Borisov Andrey Marxovich, andrei_borisov@mail.ru

Review: Tax delictology is aimed at studying and analyzing the reasons of appearance of delict situations in the sphere of tax payments and levies, studying personal traits of delict committers and suggesting certain prevention measures. The main purpose of the preventive measures is to guarantee timely and full entrance of tax and levies in the state budget. The main principles of tax delictology are quite similar to the principles of financial (tax) legal relationships. Among those special attention should be given to the following: principle of legality, principle of personal constitutional rights, nondiscrimination principle, principle of justice, principle of optionality and competition, presumption of innocence, principle of equality before the law and law-enforcement official, principle of necessity of responsibility, principles of scientific justification, professionalism and competence of subjects of tax administration, principles of timely and full examination of a case on its merits and etc.

Keywords: tax, delictology, science, principle, legalibility, nondiscrimination, legality, competition, equality, necessity, justification, optionality.

Contact information: Kobzar–Frolova, Margarita Nikolaevna, MargoKFMN@yandex.ru

Review: Tax delicts are currently of mass character, and the tax delict science is meant to prevent destructive events in the tax sphere. This science is devoted to means and methods of commission of tax offences, personality of offenders, means and methods of preventing tax delitcs. The author analyzes the issue of place of tax delict science within the system of legal sciences, and comes to a conclusion that the tax delict science is a sub-branch of the financial law. Keywords: tax, science, tax delict science, law, criminal science, prevention, finances, offence, crime.

Contact information: Kobzar-Frolova, Margarita Nikolaevna, MargoKFMN@yandex.ru

Review: The authors suggest that the term “tax potential” should be understood as the stocks of financial resources which can be mobilized through an existing system of taxation in an existing legal environment by running the selected tax policy. According to the authors, the best way to stimulate the production development at the regional level through the legal and tax environment is rather reduction of the relative tax burden when there is a factual increase in production than the absolute tax burden. When governing regional and local authorities, making financial policy and budget projects and analyzing financial resources management it is advised to use certain criteria for evaluating taxation performance such as a size of tax potential within the territory, level of a single tax burden and specific tax burden.

Contact information: Suglobov, Aleksandr Evgenievich, a_suglobov@mail.ru

Review: The author understand tax delictness as a complex of all actions in a particular state, region or city, which are prohibited by tax and levies law. In order to stress nature and purpose of tax delict science, the author offers to single it out of general delict science and to show its quality characteristics. The purpose of the science of tax delicts is to study and analyzed the purposes of formation of delict situations in the sphere of taxes and levies, and to form the means to prevent such situations.
Keywords: delict, offence, crime, science, tax delict science, tax, prevention.

Contact information: Kobzar-Frolova, Margarita Nikolaevna, MargoKFMN@yandex.ru

Review: Currently there are many publications on tax risks. At the same time, the term «tax risk» is not included into dictionaries. In the author’s point of view, the need to study this phenomenon is due to tax risk as a new reality within the modern tax system. The author offers to view tax risks as unfavorable material (financial) and other circumstances for the taxpayers or for the state due to actions (lack of activity) of the participants of the tax relations.
Keywords: tax policy, tax administration, taxes, tax risks, tax planning.

Contact information: Goncharenko, L.I., nn@fa.ru