Abstract: The research object is the legal qualification of the behavior in the field of legal regulation of taxation as the part of the process and result of the application for tax law standards. Up to the present moment the category of tax and legal qualifications has never been viewed as the sphere of scientific interest for financial law theorists. Therefore, on the basis of the provisions of the general theory of law and taking into consideration specific features of tax relation regulation, the author of the article provides the definition and contents of legal qualification of tax relevant behavior, describes its structural elements, offers a classification of this legal phenomenon and gives the theoretical basis for institutionalization of tax qualification as an independent type of legal qualification. Both scientific methods of formal logic (analysis, synthesis, comparison and analogy) and formal legal method of legal research formed the methodological basis of the research. The author formulates provisions explaining the legal and economic nature of the tax and legal evaluation of the taxpayer economic activity facts. Particular attention is paid to the description of sector-specific peculiarities that are unique to tax and legal qualifications and are not typical for legal qualification in other legal relationships which is caused by the content of the tax legislation standards and the practice of their application.

Keywords: tax, law, legal qualification, assessment, taxpayer, tax authority, good behavior, offence, transaction, tax dispute

References:
Pravoprimenenie: teoriya i praktika / Otv. red. Yu. A. Tikhomirov.-M.: Formula prava, 2008. S. 26.
Kudryavtsev V. N. Izbrannye trudy po sotsial'nym naukam: v 3-kh tomakh / V. N. Kudryavtsev.-M.: Nauka, 2002. T. 1. S. 238.
Shershenevich G. F. Obshchaya teoriya prava / G. F. Shershenevich.-Vyp. IV-M.: Tipogr. Br. Bashmakovykh, 1912. S. 699.
Yanitskiy Yu. A. Mezhotraslevaya teoriya kvalifikatsii pravonarusheniy: k postanovke voprosa // Rossiyskaya yustitsiya.-2009.-№6. S. 55.
Baranov V. M. Yuridicheskaya kvalifikatsiya pravomernogo povedeniya v protsesse realizatsii norm sovetskogo prava: ponyatie, neobkhodimost', istinnost' // Aktual'nye voprosy sovetskogo prava (teoriya i praktika) / Pod red. V. A. Kopylova.-Kazan': Izd-vo Kazanskogo universiteta, 1985. S. 12.
Novichenko A. A. Yuridicheskaya otsenka i osobennosti ee proyavleniya v razlichnykh sferakh pravovoy deyatel'nosti: Avtoref. … kand. yurid. nauk. M.: Moskovskiy universitet MVD RF, 2006. S. 12-13.
Babay A. N. Yuridicheskaya kvalifikatsiya pravovogo povedeniya lichnosti: Avtoref. … kand. yurid. nauk. M.: Institut gosudarstva i prava AN SSSR, 1985. S. 8.
Pravoprimenitel'naya deyatel'nost' organov vnutrennikh del (militsii) po delam ob administrativnykh pravonarusheniyakh / Pod red. I. B. Kardashovoy.-M.: MosU MVD Rossii, 2004. S. 25.
Tyurina N. I. Pravomernoe povedenie kak ob'ekt yuridicheskogo issledovaniya: Dis. … kand. yurid. nauk. Saratov: Saratovskaya gosudarstvennaya akademiya prava, 2003. S. 94.
Vlasenko V. N. Yuridicheskaya kvalifikatsiya: kriterii deleniya i vidy // Zhurnal rossiyskogo prava.-2009.-№7. S. 124.
Isakov V. B. Yuridicheskie fakty v sovetskom prave / V. B. Isakov.-M.: Yuridicheskaya literatura, 1984. S. 34.
Vlasenko L. V. Pravovye pozitsii sudom v nalogovom prave: Avtoref. … kand. yurid. nauk. M.: Rossiyskaya akademiya pravosudiya, 2011. S. 7, 9, 23-24.
Lazarev V. V. Primenenie sovetskogo prava / Nauch. red. B. S. Volkov.-Kazan': Izd-vo Kazanskogo universiteta, 1972. S. 48.
Chvyaleva E. V. Teoreticheskie problemy yuridicheskoy kvalifikatsii: Avtoref. … kand. yurid. nauk. Sverdlovsk: Sverdlovskoy yuridicheskiy institut im. R. A. Rudenko, 1986. S. 12.
Kudryavtsev V. N. Izbrannye trudy po sotsial'nym naukam: v 3-kh tomakh / V. N. Kudryavtsev.-M.: Nauka, 2002. T. 1. S. 247.
Marchenko M. N. Istochniki prava / M. N. Marchenko.-M.: Prospekt, 2008. S. 395-396, 402.
Shershenevich G. F. Obshchaya teoriya prava / G. F. Shershenevich.-Vyp. IV-M.: Tipogr. Br. Bashmakovykh, 1912. S. 699.
Cherdantsev A. F. Logiko-yazykovye fenomeny v prave, yuridicheskoy nauke i praktike / A. F. Cherdantsev.-Ekaterinburg: UIF Nauka, 1993. S. 117.
Korobov A. P. Pravovaya kvalifikatsiya: osnovy, ponyatie, znachenie etapy: Dis. … kand. yurid. nauk. Samara: Samarskaya gosudarstvennaya ekonomicheskaya akademiya, 2005. S. 83, 110.
Stoyakin M. G. Dopolnitel'nye osnovaniya yuridicheskoy kvalifikatsii pravonarusheniy: Avtoref. … kand. yurid. nauk. Ekaterinburg: UrGYuA, 1994. S. 9-10.
Vinnitskiy D. V. Problemy razgranicheniya nalogovogo planirovaniya i deystviy, napravlennykh na uklonenie ot nalogooblozheniya // Zhurnal rossiyskogo prava.-2006.-№11. S. 58.
Vlasenko V. N. Yuridicheskaya kvalifikatsiya: kriterii deleniya i vidy // Zhurnal rossiyskogo prava.-2009.-№7. S. 130.
Bartashevich S. V. Effektivnost' sudebnykh doktrin protivodeystviya izbezhaniyu nalogooblozheniya kak kriteriy otsenki ekonomicheskoy bezopasnosti Rossii // Natsional'naya bezopasnost'.-2014.-№4. S. 565-566.
Karaseva M. V. Nalogovoe i grazhdanskoe pravo: nekotorye aspekty vzaimosvyazi (po materialam sudebnoy praktiki) // Finansovoe pravo.-2011.-№2. S. 33-34

References (transliteration):
Pravoprimenenie: teoriya i praktika / Otv. red. Yu. A. Tikhomirov.-M.: Formula prava, 2008. S. 26.
Kudryavtsev V. N. Izbrannye trudy po sotsial'nym naukam: v 3-kh tomakh / V. N. Kudryavtsev.-M.: Nauka, 2002. T. 1. S. 238.
Shershenevich G. F. Obshchaya teoriya prava / G. F. Shershenevich.-Vyp. IV-M.: Tipogr. Br. Bashmakovykh, 1912. S. 699.
Yanitskiy Yu. A. Mezhotraslevaya teoriya kvalifikatsii pravonarusheniy: k postanovke voprosa // Rossiyskaya yustitsiya.-2009.-№6. S. 55.
Baranov V. M. Yuridicheskaya kvalifikatsiya pravomernogo povedeniya v protsesse realizatsii norm sovetskogo prava: ponyatie, neobkhodimost', istinnost' // Aktual'nye voprosy sovetskogo prava (teoriya i praktika) / Pod red. V. A. Kopylova.-Kazan': Izd-vo Kazanskogo universiteta, 1985. S. 12.
Novichenko A. A. Yuridicheskaya otsenka i osobennosti ee proyavleniya v razlichnykh sferakh pravovoy deyatel'nosti: Avtoref. … kand. yurid. nauk. M.: Moskovskiy universitet MVD RF, 2006. S. 12-13.
Babay A. N. Yuridicheskaya kvalifikatsiya pravovogo povedeniya lichnosti: Avtoref. … kand. yurid. nauk. M.: Institut gosudarstva i prava AN SSSR, 1985. S. 8.
Pravoprimenitel'naya deyatel'nost' organov vnutrennikh del (militsii) po delam ob administrativnykh pravonarusheniyakh / Pod red. I. B. Kardashovoy.-M.: MosU MVD Rossii, 2004. S. 25.
Tyurina N. I. Pravomernoe povedenie kak ob'ekt yuridicheskogo issledovaniya: Dis. … kand. yurid. nauk. Saratov: Saratovskaya gosudarstvennaya akademiya prava, 2003. S. 94.
Vlasenko V. N. Yuridicheskaya kvalifikatsiya: kriterii deleniya i vidy // Zhurnal rossiyskogo prava.-2009.-№7. S. 124.
Isakov V. B. Yuridicheskie fakty v sovetskom prave / V. B. Isakov.-M.: Yuridicheskaya literatura, 1984. S. 34.
Vlasenko L. V. Pravovye pozitsii sudom v nalogovom prave: Avtoref. … kand. yurid. nauk. M.: Rossiyskaya akademiya pravosudiya, 2011. S. 7, 9, 23-24.
Lazarev V. V. Primenenie sovetskogo prava / Nauch. red. B. S. Volkov.-Kazan': Izd-vo Kazanskogo universiteta, 1972. S. 48.
Chvyaleva E. V. Teoreticheskie problemy yuridicheskoy kvalifikatsii: Avtoref. … kand. yurid. nauk. Sverdlovsk: Sverdlovskoy yuridicheskiy institut im. R. A. Rudenko, 1986. S. 12.
Kudryavtsev V. N. Izbrannye trudy po sotsial'nym naukam: v 3-kh tomakh / V. N. Kudryavtsev.-M.: Nauka, 2002. T. 1. S. 247.
Marchenko M. N. Istochniki prava / M. N. Marchenko.-M.: Prospekt, 2008. S. 395-396, 402.
Shershenevich G. F. Obshchaya teoriya prava / G. F. Shershenevich.-Vyp. IV-M.: Tipogr. Br. Bashmakovykh, 1912. S. 699.
Cherdantsev A. F. Logiko-yazykovye fenomeny v prave, yuridicheskoy nauke i praktike / A. F. Cherdantsev.-Ekaterinburg: UIF Nauka, 1993. S. 117.
Korobov A. P. Pravovaya kvalifikatsiya: osnovy, ponyatie, znachenie etapy: Dis. … kand. yurid. nauk. Samara: Samarskaya gosudarstvennaya ekonomicheskaya akademiya, 2005. S. 83, 110.
Stoyakin M. G. Dopolnitel'nye osnovaniya yuridicheskoy kvalifikatsii pravonarusheniy: Avtoref. … kand. yurid. nauk. Ekaterinburg: UrGYuA, 1994. S. 9-10.
Vinnitskiy D. V. Problemy razgranicheniya nalogovogo planirovaniya i deystviy, napravlennykh na uklonenie ot nalogooblozheniya // Zhurnal rossiyskogo prava.-2006.-№11. S. 58.
Vlasenko V. N. Yuridicheskaya kvalifikatsiya: kriterii deleniya i vidy // Zhurnal rossiyskogo prava.-2009.-№7. S. 130.
Bartashevich S. V. Effektivnost' sudebnykh doktrin protivodeystviya izbezhaniyu nalogooblozheniya kak kriteriy otsenki ekonomicheskoy bezopasnosti Rossii // Natsional'naya bezopasnost'.-2014.-№4. S. 565-566.
Karaseva M. V. Nalogovoe i grazhdanskoe pravo: nekotorye aspekty vzaimosvyazi (po materialam sudebnoy praktiki) // Finansovoe pravo.-2011.-№2. S. 33-34

Abstract: The article analyzes acute problems of reviving Russia’s economy in the situation of financial instability through activation of investment operations. It should be noted that the Russian government attaches primary importance to taxation instruments as a measure of support to tax activities. Among such instruments, tax privileges and preferences should be mentioned. However, investors do not often use these preferences because of their small practicability and effectiveness. The authors also note that in the situation of absence of monitoring the courses of investments of monetary resources that disengage as a result of applying privileges and preferences, it is rather difficult to make conclusions concerning the effectiveness of applying such instruments by investors. An analysis of the existing mechanisms that promote an increase of effectiveness of investment project enabled the authors to reveal a number of disputable points in accounting of value-added taxes on advance payments for work (provision of services or supply of goods) that have been caused by disadvantages of the current tax legislature. The authors also analyze arbitration practice and come to the conclusion that the most problematic issues in this sphere are linked with the order of restitution of goods and services tax for producers of goods, works and services in cases of their preliminary gradual outpayment, which, in the conditions of ambiguous interpretations of the current tax legislation, may provoke withdrawals of an investor’s monetary resources from circulation. The authors suggest a number of amendments in the tax legislature, aimed at increasing the investment activity of entrepreneurs. Perfection of the taxation mechanism would produce only a limited effect if the tax reform is not linked with the budget policy.  The measures for activation of investment activities with the help of perfecting the normative legal base for goods and services taxes, that are proposed in this article, may be helpful for attracting additional revenues in Russia’s budget system.

Keywords: investments and goods and services tax, restitution of goods and services tax, investment project, tax risk, principle of symmetry, taxation of investors, goods and services tax for advance repayments, transfer of repayment, calculation of goods and services tax, goods and services tax

References:
Korzun S.Yu. K voprosu o formirovanii sistemy nalogovogo administrirovaniya // Politseyskaya deyatel'nost'.-2013.-1.-C. 36-39. DOI: 10.7256/2222-1964.2013.01.8.
Tadtaeva V.V. Preimushchestva i nedostatki planiruemogo naloga na nedvizhimost' // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 45-50. DOI: 10.7256/2306-4234.2013.2.742. URL: http://www.e-notabene.ru/flc/article_742.html
D.M. Moshkova. O nalogovom regulirovanii innovatsionnoy deyatel'nosti v RF // Finansovoe pravo i upravlenie. – 2013. – № 1. – S. 104-107. DOI: 10.7256/.2013.1.9520
Rozanova L.I., Moroshkina M.V., Tishkov S.V.. Strukturnye razlichiya v formirovanii valovogo produkta v rossiyskikh regionakh // Trendy i upravlenie. – 2014. – № 3. – S. 104-107. DOI: 10.7256/2307-9118.2014.3.1269
A. V. Vasil'ev. Tseny, inflyatsiya, nalogi, innovatsionnoe razvitie. // Politika i Obshchestvo. – 2011. – № 5. Vasil'ev A.V.. Tseny,inflyatsiya, nalogi, innovatsionnoe razvitie // Administrativnoe i munitsipal'noe pravo. – 2012. – № 3. – S. 104-107.
Yu. M. Burykin Problema ucheta osnovnykh sredstv i nematerial'nykh aktivov v bukhgalterskom uchete Rossiyskoy Federatsii dlya malykh i srednikh predpriyatiy metodom umen'shaemogo ostatka // Nalogi i nalogooblozhenie.-2011.-12.-C. 58-63.
E. P. Ansimova Metodika otsenki nalogovykh riskov organizatsiy otrasli gazosnabzheniya // Nalogi i nalogooblozhenie.-2012.-3.-C. 58-65.
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.
Ermakova M.S. Osobennosti formirovaniya uchetnoy politiki dlya tseley nalogooblozheniya agrokholdinga // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 77-105. DOI: 10.7256/2306-4234.2013.2.778. URL: http://www.e-notabene.ru/flc/article_778.html
Zhukova E.I. NDS pri peredache imushchestvennykh prav // Zhurnal «Auditorskie vedomosti». 2012. №
Zhukova E.I. Nalogooblozhenie vznosov na kapital'nyy remont zhilishchnogo fonda // Zhurnal «Upravlenie mnogokvartirnym domom». 2014. № 1.
Postanovlenie Devyatogo arbitrazhnogo apellyatsionnogo suda ot 3 iyunya 2013 g. № 09AP-15705/13, Delo № A40-4375/13-116-7. Dostup iz BD «Garant».
Pis'mo MF RF ot 05.03.2009g. № 03-07-11/52. Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus»
Zakon RF ot 26.11.2008 № 224-FZ «O vnesenii izmeneniy v chast' pervuyu, chast' vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii». Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus»
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' vtoraya ot 05.08.2000 № 117-FZ (v redaktsii posleduyushchikh zakonov). Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus»
Zakon RF ot 25.02.1999 № 39-FZ «Ob investitsionnoy deyatel'nosti v Rossiyskoy Federatsii, osushchestvlyaemoy v forme kapital'nykh vlozheniy». Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus»
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' pervaya ot 31.07.1998 № 146-FZ (v redaktsii posleduyushchikh zakonov). Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus»
http://www.economy.gov.ru/minec/
www.gks.ru/bgd/regl/b13_112/Main.htm
Kondrat E.N. Sovershenstvoanie ucheta naloplatel'shchikov: probleym i resheniya // Administrativnoe i munitsipal'noe pravo. - 2014. - 4. - C. 315 - 324. DOI: 10.7256/1999-2807.2014.4.11604.

References (transliteration):
Korzun S.Yu. K voprosu o formirovanii sistemy nalogovogo administrirovaniya // Politseyskaya deyatel'nost'.-2013.-1.-C. 36-39. DOI: 10.7256/2222-1964.2013.01.8.
Tadtaeva V.V. Preimushchestva i nedostatki planiruemogo naloga na nedvizhimost' // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 45-50. DOI: 10.7256/2306-4234.2013.2.742. URL: http://www.e-notabene.ru/flc/article_742.html
D.M. Moshkova. O nalogovom regulirovanii innovatsionnoy deyatel'nosti v RF // Finansovoe pravo i upravlenie. – 2013. – № 1. – S. 104-107. DOI: 10.7256/.2013.1.9520
Rozanova L.I., Moroshkina M.V., Tishkov S.V.. Strukturnye razlichiya v formirovanii valovogo produkta v rossiyskikh regionakh // Trendy i upravlenie. – 2014. – № 3. – S. 104-107. DOI: 10.7256/2307-9118.2014.3.1269
A. V. Vasil'ev. Tseny, inflyatsiya, nalogi, innovatsionnoe razvitie. // Politika i Obshchestvo. – 2011. – № 5. Vasil'ev A.V.. Tseny,inflyatsiya, nalogi, innovatsionnoe razvitie // Administrativnoe i munitsipal'noe pravo. – 2012. – № 3. – S. 104-107.
Yu. M. Burykin Problema ucheta osnovnykh sredstv i nematerial'nykh aktivov v bukhgalterskom uchete Rossiyskoy Federatsii dlya malykh i srednikh predpriyatiy metodom umen'shaemogo ostatka // Nalogi i nalogooblozhenie.-2011.-12.-C. 58-63.
E. P. Ansimova Metodika otsenki nalogovykh riskov organizatsiy otrasli gazosnabzheniya // Nalogi i nalogooblozhenie.-2012.-3.-C. 58-65.
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.
Ermakova M.S. Osobennosti formirovaniya uchetnoy politiki dlya tseley nalogooblozheniya agrokholdinga // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 77-105. DOI: 10.7256/2306-4234.2013.2.778. URL: http://www.e-notabene.ru/flc/article_778.html
Zhukova E.I. NDS pri peredache imushchestvennykh prav // Zhurnal «Auditorskie vedomosti». 2012. №
Zhukova E.I. Nalogooblozhenie vznosov na kapital'nyy remont zhilishchnogo fonda // Zhurnal «Upravlenie mnogokvartirnym domom». 2014. № 1.
Postanovlenie Devyatogo arbitrazhnogo apellyatsionnogo suda ot 3 iyunya 2013 g. № 09AP-15705/13, Delo № A40-4375/13-116-7. Dostup iz BD «Garant».
Pis'mo MF RF ot 05.03.2009g. № 03-07-11/52. Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus»
Zakon RF ot 26.11.2008 № 224-FZ «O vnesenii izmeneniy v chast' pervuyu, chast' vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii i otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii». Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus»
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' vtoraya ot 05.08.2000 № 117-FZ (v redaktsii posleduyushchikh zakonov). Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus»
Zakon RF ot 25.02.1999 № 39-FZ «Ob investitsionnoy deyatel'nosti v Rossiyskoy Federatsii, osushchestvlyaemoy v forme kapital'nykh vlozheniy». Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus»
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' pervaya ot 31.07.1998 № 146-FZ (v redaktsii posleduyushchikh zakonov). Dostup iz sprav.-pravovoy sistemy «Konsul'tantPlyus»
http://www.economy.gov.ru/minec/
www.gks.ru/bgd/regl/b13_112/Main.htm
Kondrat E.N. Sovershenstvoanie ucheta naloplatel'shchikov: probleym i resheniya // Administrativnoe i munitsipal'noe pravo. - 2014. - 4. - C. 315 - 324. DOI: 10.7256/1999-2807.2014.4.11604.

Abstract: The given article defines the role of personal income tax in mobilization of profits into the Russia’s budget and describes the new tax laws which came into force in 2012 as well as certain amendments to these laws which will come into force in 2013 and play a significant role for tax agents for personal income tax. The author also studies the controversial situations of paying personal income tax which underwent the court procedure of their resolution and have an important practical importance. The author develops the decision making algorithm in the taxation sphere based on the methods of tax calculation and using the experience of tax dispute resolution at a court.

Keywords: taxes and taxation, tax dispute, personal income tax, tax agent, taxable income, tax deduction, individual entrepreneur, revised tax declaration, special tax regime, tax offence.

References:
1. Analiz regional'noy antikrizisnoy politiki / I.V. Starodubrovskaya, N.V. Zu-barevich i dr. – M.: Izdatel'stvo «Delo» RANKhiGS, 2010. – 344 s.
2. Bryzgalin A.V. Reshenie Konstitutsionnogo suda RF v nalogovoy praktike // Na-logovye spory. 2011. № 7. S. 12-19
3. Demisheva T.A. Organizatsiya i metodika nalogovogo konsul'tirovaniya: uchebno-metodicheskoe posobie. – M.: MFTs. 2007. 159 s.
4. Nalogovoe konsul'tirovanie: teoriya i praktika (uchebnik) / Migashkina E.S., Kirina L.S, Bondarchuk N.V. i dr.- M.: Moskovskiy gorodskoy universitet upravleniya Pravitel'stva Moskvy, 2009. – 436 s.
5. Ob izmeneniyakh v spetsial'nykh nalogovykh rezhimakh s 1 yanvarya 2013 goda // Spra-vochnaya pravovaya sistema Konsul'tantPlyus: [sayt]. URL: http://www.sonsultant. ru/about/
6. Ovchar O.V. Pravo v praktike FNS Rossii: chto izmenilos' ? // Nalogovye spory. 2011. № 5. S. 16-23
7. Razdel «Finansy»/«Ispolnenie byudzheta v I polugodii 2012 goda», «Nalogovaya statistika v I polugodii 2012 goda» // Federal'naya sluzhba gosudarstvennoy statistiki: [sayt]. URL: http://www.gks.ru
8. Simonov M.V. Vsya nadezhda na obespechitel'nye mery // Nalogovye spory. 2011. № 12. S. 66-79
9. Sobytiya, fakty, perspektivy: nalogovye meropriyatiya, novoe v zakonodatel'stve i dr. // Nalogovye spory. 2011. № 12. S. 6-11 10. Chernik D.G., Kirina L.S., Balakin V.V. Nalogovoe konsul'tirovanie: uchebnoe posobie. – M.: Ekonomika, 2009. 438 s.

References (transliteration):
1. Analiz regional'noy antikrizisnoy politiki / I.V. Starodubrovskaya, N.V. Zu-barevich i dr. – M.: Izdatel'stvo «Delo» RANKhiGS, 2010. – 344 s.
2. Bryzgalin A.V. Reshenie Konstitutsionnogo suda RF v nalogovoy praktike // Na-logovye spory. 2011. № 7. S. 12-19
3. Demisheva T.A. Organizatsiya i metodika nalogovogo konsul'tirovaniya: uchebno-metodicheskoe posobie. – M.: MFTs. 2007. 159 s.
4. Nalogovoe konsul'tirovanie: teoriya i praktika (uchebnik) / Migashkina E.S., Kirina L.S, Bondarchuk N.V. i dr.- M.: Moskovskiy gorodskoy universitet upravleniya Pravitel'stva Moskvy, 2009. – 436 s.
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Abstract: The article describes the results of the analysis of law-enforcement practice in the sphere of bringing to responsibility based on the article 119 of the Tax Code of the RF. The author defines the grounds and subjective corpus delicti and consides the questions whether it is possible to bring to responsibility for violation of procedure and form of submission of tax declarations; what is the amount of fine for failure to submit tax declaration if the sum of tax subject to payment is equal to zero; does the timely and full payment of tax release from responsibility for failure to submit tax declaration on time; what circumstances attenuate the responsibility for failure to submit tax declaration and so on.

Keywords: tax, declaration, code, failure to present, violation of law, responsibility, subject, grounds, fine, practice

Contact information: Kinsburskaya Veronika Andreevna, nikakins@mail.ru

Abstract: This article includes recommendation on stage-by-stage resolution of tax disputes in pre-trial and in trial. The author systematizes recommendations to the taxpayers to lower the level of conflicts within the relations with the tax bodies, when the tax disputes arise after tax control events. Keywords: dispute, tax, conflict, taxpayer, FTS, arbitration, court, Code, behavior.

Contact information: Kharitonova, Elena Mikhailovna, ecfi@ecfi.ru

Abstract: The author establishes the position, that in case when the tax agent fails to calculate, hold and transfer into the budget the tax, the sums of tax and fines should be charged from the tax agent under the rules of Art. 46, 47 of the Tax Code of the Russian Federation. The defining moment in this case is establishing whether the agent was able to withhold the tax, or not.
Keywords: tax, code, FTS, agent, violation of law, court, arbitration, charge, arrears, budget

Contact information: Kinsburgskaya, V.A., nikakins@mail.ru

Abstract: Claim in the arbitration court with the claim on recognizing a decision of tax body on tax responsibility void does not stop the application of the challenged decisions. In this case, the injunctive measures, which would prohibit the tax body to charge the sums in question one-sidedly before the decision of arbitration court comes into force, could be a solution. The author explains how to file a correct application on such measures, and avoid typical mistakes
Keywords: tax, arbitration, court, injunction, measure, process, application, FTS, responsibility, decision.

Contact information: Yagudin, V.T., info@ardashev.ru

Abstract: There is a position, that in the late years the taxpayers lose more and more in tax disputes. The author of this article analyses particular examples, in order to establish that it is not so. Judicial review is an efficient mean to protect the rights of taxpayers. The tax disputes became more complicated from the points of view of technology, preparation, means, instruments of proving the position, however, the perspectives for the taxpayer are not bad.