Abstract: The subject of the research is the system of taxation of the profit of commercial banks in Russia and foreign countries, namely France, Germany, Great Britain and the United States. Particular attention is paid to the interest rates paid by commercial banks to the above countries, as well as publicly provided benefits to pay income tax. This article also discusses other taxes paid by commercial banks in various countries of the world which allows to form a common "picture" of the tax burden imposed on commercial banks. In the process of analysis of taxation of the banking sector the methods and techniques of analysis, synthesis and comparison have been used. The scientific novelty of the research is caused by the fact that the authors have developed practical recommendations to improve the existing procedure for taxation of commercial banks in Russia. As a result, the authors of the study have proposed measures to optimize the taxation of Russian commercial banks which are represented by the three methods of tax impact: administrative, judicial and legislative.   

Keywords: tax benefits, tax regulation of banking activities, economy, tax on profits, optimization of taxation of banks, taxation of foreign banks, value added tax, commercial banks, taxes and taxation, methods of tax impact

References:
Vorozhbit O.Yu. Nalogovaya politika gosudarstva i ee vliyanie na razvitie predprinimatel'stva // Territoriya novykh vozmozhnostey. Vestnik Vladivostokskogo gosudarstvennogo universiteta ekonomiki i servisa. 2010. № 5(9). S. 9-16.
Krivoshapova S.V. Novye mekhanizmy nadzora za kreditnymi organizatsiyami // Problemy sovremennoy ekonomiki. 2009. № 2(30). S. 76-83.
Kuz'micheva I.A., Podkolzina E.A. Sistema upravleniya bankovskimi riskami // Fundamental'nye issledovaniya. 2015. № 2-25. S. 5635-5638.
Koren' A.V., Nefed'eva A.S. regional'naya nalogovaya politika kak instrument dinamichnogo razvitiya territorii Dal'nego Vostoka // Ekonomika i sovremennyy menedzhment: teoriya i praktika. 2014. № 37. S. 172-177.
Podkovyrkina I.D., Samsonova I.A. Puti razvitiya nalogooblozheniya kommercheskikh bankov v sovremennykh usloviyakh // Materialy VII Mezhdunarodnoy studencheskoy elektronnoy nauchnoy konferentsii «Studencheskiy nauchnyy forum» URL: www.scienceforum.ru/2015/1053/9861 (data obrashcheniya: 15.03.2016).
Kovalenko S.A. Sovershenstvovanie nalogooblozheniya kommercheskikh bankov kak faktor razvitiya bankovskogo dela v Rossii / S.A. Kovalenko // Ekonomika i ekonomicheskie nauki. 2009. № 8-2. S. 96-100.
Zima O.V. Zarubezhnyy opyt nalogooblozheniya kommercheskikh bankov / O.V. Zima // Mezhdunarodnyy bukhgalterskiy uchet. 2012. № 6. S. 51-56.
Dannye po formam statisticheskoy nalogovoy otchetnosti [Elektronnyy resurs]: ofitsial'nyy sayt Federal'noy nalogovoy sluzhby RF. [Elektronnyy resurs] URL: https://www.nalog.ru/rn25/taxation/taxes/ (data obrashcheniya: 25.03.2016).
Kovalenko F.A. Sovershenstvovanie nalogooblozheniya kommercheskikh bankov kak faktor razvitiya bankovskogo dela v Rossii // Aktual'nye voprosy ekonomicheskikh nauk. 2009. № 8-2. S. 96-100.
Vorozhbit O.Yu. Konkurentosposobnost' ekonomicheskikh sistem: monografiya / O.Yu. Vorozhbit, V.A. Osipov, A.I. Tonkikh. Vladivostok: Izd-vo VGUES, 2011. S. 124.
Lelikova N.A., Konvisarova E.V. Otsenka tendentsiy primeneniya spetsial'nykh nalogovykh rezhimov v Rossii // Sovremennye problemy nauki i obrazovaniya. 2015. № 1-1. S. 618.
Kul'neva E.V., Konvisarova E.V. Voprosy sovershenstvovaniya nalogovykh istochnikov finansirovaniya dorozhnogo khozyaystva //Sovremennye problemy nauki i obrazovaniya. 2015. № 1-1. S. 670.
Avtodorozhnyy kompleks Rossii. problemy upravleniya, finansirovaniya, ucheta i sposoby ikh preodoleniya sbornik statey // Dal'nevostochnyy federal'nyy universitet. Vladivostok, 2008. S. 65.
Konvisarova E.V., Uksumenko A.A. Problemy finansirovaniya avtodorozhnogo khozyaystva v kontekste natsional'noy bezopasnosti Rossii // Natsional'naya bezopasnost' / nota bene. 2016. № 2. S. 276-285.
Dannye po formam statisticheskoy nalogovoy otchetnosti [Elektronnyy resurs]: Ofitsial'nyy sayt Glavnoe upravlenie gosudarstvennykh finansov Frantsii. URL: http://www.impots.gouv.fr/portal/static/ (data obrashcheniya – 12.03.2016).
Dannye po formam statisticheskoy nalogovoy otchetnosti [Elektronnyy resurs]: Ofitsial'nyy sayt nalogovoy i tamozhennoy administratsiey Velikobritanii. URL: https://www.gov.uk/government/organisations/hm-revenue-customs/ (data obrashcheniya – 12.03.2016).
Elena Konvisarova, Irina Samsonova, Olga Vorozhbit. The Nature and Problems of Tax Administration in the Russian Federation // Mediterranean Journal of Social Sciences. 2015. T. 6. № 5. S. 3. S. 78-83.
Nalogovyy kodeks Rossiyskoy Federatsii (NK RF) Chast' 2 ot 05.08.2000.
Dannye po formam statisticheskoy nalogovoy otchetnosti [Elektronnyy resurs]: Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby SShA. URL: https://www.irs.gov/pub/irs-pdf/i1120.pdf/ (data obrashcheniya – 12.03.2016).
Dannye po formam statisticheskoy nalogovoy otchetnosti [Elektronnyy resurs]: Ofitsial'nyy sayt nalogovogo departamenta Ministerstva finansov Germanii. URL: http://www.bundesfinanzministerium.de/Web/DE/ (data obrashcheniya – 12.03.2016).
Zhukova V.V., Konvisarova E.V. Problemy i perspektivy razvitiya i rynka plastikovykh kart v Rossii // Sovremennye nauchnye issledovaniya i innovatsii. 2014. № 11-2(43). S. 39-44.
Lelikova N.A., Konvisarova E.V. Zarubezhnyy opyt nalogooblozheniya malogo biznesa // Uspekhi sovremennogo estestvoznaniya. 2014. № 12-2. S. 127-129.

References (transliteration):
Vorozhbit O.Yu. Nalogovaya politika gosudarstva i ee vliyanie na razvitie predprinimatel'stva // Territoriya novykh vozmozhnostey. Vestnik Vladivostokskogo gosudarstvennogo universiteta ekonomiki i servisa. 2010. № 5(9). S. 9-16.
Krivoshapova S.V. Novye mekhanizmy nadzora za kreditnymi organizatsiyami // Problemy sovremennoy ekonomiki. 2009. № 2(30). S. 76-83.
Kuz'micheva I.A., Podkolzina E.A. Sistema upravleniya bankovskimi riskami // Fundamental'nye issledovaniya. 2015. № 2-25. S. 5635-5638.
Koren' A.V., Nefed'eva A.S. regional'naya nalogovaya politika kak instrument dinamichnogo razvitiya territorii Dal'nego Vostoka // Ekonomika i sovremennyy menedzhment: teoriya i praktika. 2014. № 37. S. 172-177.
Podkovyrkina I.D., Samsonova I.A. Puti razvitiya nalogooblozheniya kommercheskikh bankov v sovremennykh usloviyakh // Materialy VII Mezhdunarodnoy studencheskoy elektronnoy nauchnoy konferentsii «Studencheskiy nauchnyy forum» URL: www.scienceforum.ru/2015/1053/9861 (data obrashcheniya: 15.03.2016).
Kovalenko S.A. Sovershenstvovanie nalogooblozheniya kommercheskikh bankov kak faktor razvitiya bankovskogo dela v Rossii / S.A. Kovalenko // Ekonomika i ekonomicheskie nauki. 2009. № 8-2. S. 96-100.
Zima O.V. Zarubezhnyy opyt nalogooblozheniya kommercheskikh bankov / O.V. Zima // Mezhdunarodnyy bukhgalterskiy uchet. 2012. № 6. S. 51-56.
Dannye po formam statisticheskoy nalogovoy otchetnosti [Elektronnyy resurs]: ofitsial'nyy sayt Federal'noy nalogovoy sluzhby RF. [Elektronnyy resurs] URL: https://www.nalog.ru/rn25/taxation/taxes/ (data obrashcheniya: 25.03.2016).
Kovalenko F.A. Sovershenstvovanie nalogooblozheniya kommercheskikh bankov kak faktor razvitiya bankovskogo dela v Rossii // Aktual'nye voprosy ekonomicheskikh nauk. 2009. № 8-2. S. 96-100.
Vorozhbit O.Yu. Konkurentosposobnost' ekonomicheskikh sistem: monografiya / O.Yu. Vorozhbit, V.A. Osipov, A.I. Tonkikh. Vladivostok: Izd-vo VGUES, 2011. S. 124.
Lelikova N.A., Konvisarova E.V. Otsenka tendentsiy primeneniya spetsial'nykh nalogovykh rezhimov v Rossii // Sovremennye problemy nauki i obrazovaniya. 2015. № 1-1. S. 618.
Kul'neva E.V., Konvisarova E.V. Voprosy sovershenstvovaniya nalogovykh istochnikov finansirovaniya dorozhnogo khozyaystva //Sovremennye problemy nauki i obrazovaniya. 2015. № 1-1. S. 670.
Avtodorozhnyy kompleks Rossii. problemy upravleniya, finansirovaniya, ucheta i sposoby ikh preodoleniya sbornik statey // Dal'nevostochnyy federal'nyy universitet. Vladivostok, 2008. S. 65.
Konvisarova E.V., Uksumenko A.A. Problemy finansirovaniya avtodorozhnogo khozyaystva v kontekste natsional'noy bezopasnosti Rossii // Natsional'naya bezopasnost' / nota bene. 2016. № 2. S. 276-285.
Dannye po formam statisticheskoy nalogovoy otchetnosti [Elektronnyy resurs]: Ofitsial'nyy sayt Glavnoe upravlenie gosudarstvennykh finansov Frantsii. URL: http://www.impots.gouv.fr/portal/static/ (data obrashcheniya – 12.03.2016).
Dannye po formam statisticheskoy nalogovoy otchetnosti [Elektronnyy resurs]: Ofitsial'nyy sayt nalogovoy i tamozhennoy administratsiey Velikobritanii. URL: https://www.gov.uk/government/organisations/hm-revenue-customs/ (data obrashcheniya – 12.03.2016).
Elena Konvisarova, Irina Samsonova, Olga Vorozhbit. The Nature and Problems of Tax Administration in the Russian Federation // Mediterranean Journal of Social Sciences. 2015. T. 6. № 5. S. 3. S. 78-83.
Nalogovyy kodeks Rossiyskoy Federatsii (NK RF) Chast' 2 ot 05.08.2000.
Dannye po formam statisticheskoy nalogovoy otchetnosti [Elektronnyy resurs]: Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby SShA. URL: https://www.irs.gov/pub/irs-pdf/i1120.pdf/ (data obrashcheniya – 12.03.2016).
Dannye po formam statisticheskoy nalogovoy otchetnosti [Elektronnyy resurs]: Ofitsial'nyy sayt nalogovogo departamenta Ministerstva finansov Germanii. URL: http://www.bundesfinanzministerium.de/Web/DE/ (data obrashcheniya – 12.03.2016).
Zhukova V.V., Konvisarova E.V. Problemy i perspektivy razvitiya i rynka plastikovykh kart v Rossii // Sovremennye nauchnye issledovaniya i innovatsii. 2014. № 11-2(43). S. 39-44.
Lelikova N.A., Konvisarova E.V. Zarubezhnyy opyt nalogooblozheniya malogo biznesa // Uspekhi sovremennogo estestvoznaniya. 2014. № 12-2. S. 127-129.

Abstract: The object of the study is the tax effects of bank loyalty programs (bonus programs) implemented by banks in order to improve the image and promote products through providing customers with additional proprietary benefits (discounts, bonus points, «cashback» and so on.) under pre-agreed terms and conditions, for example, at a fixed amount of debit transactions by credit card or by maintaining certain cash balance in the bank account. The author examines such topics as taxation on personal income property benefits transferred from the program owner to consumers and specific procedure for calculating the tax base for profits of bank as owners of loyalty programs. The researcher has analyzed the relevant arbitrage practice as well as written explanations of public authorities (Ministry of Finance of Russia and Federal Tax Service of Russia). The theoretical and practical significance of the study is caused by the fact that the author has summarized existing views on the income taxation of proprietary benefits (including «cashback») received by individuals - clients of the bank under the loyalty program as well as developed evaluation and accounting procedures for the purposes of imposing tax on bank profits under the loyalty program.  

Keywords: profit tax, personal income tax, taxation, cashback, discounts, shares, bonuses, loyalty programs, retail business establishments, banks

References:
Nalogovyy kodeks Rossiyskoy Federatsii, chast' pervaya ot 31 iyulya 1998 g. № 146-FZ // Sobranie zakonodatel'stva Rossiyskoy Federatsii. 1998. № 31. St. 3824.
Pis'mo FNS Rossii ot 19 avgusta 2011 g. № AS-4-3/13626 // «Ofitsial'nye dokumenty» (prilozhenie k «Uchet. Nalogi. Pravo»). 2011, № 33.
Pis'mo Minfina Rossii ot 19 aprelya 2012 g. № 03-04-08/0-78 // Dokument opublikovan ne byl. Privoditsya po dannym SPS «Konsul'tantPlyus».
Pis'mo Minfina Rossii ot 30 dekabrya 2014 g. № 03-04-06/68714 // Dokument opublikovan ne byl. Privoditsya po dannym SPS «Konsul'tantPlyus».
Pis'mo Minfina Rossii ot 13 yanvarya 2015 g. № 03-04-06/69407 // Normativnye akty dlya bukhgaltera. 2015, № 4.
Pis'mo Minfina Rossii ot 2 aprelya 2012 g. № 03-04-06/6-84 // «Ofitsial'nye dokumenty» (prilozhenie k «Uchet. Nalogi. Pravo»). 2012, № 15.
Opredelenie Konstitutsionnogo Suda Rossiyskoy Federatsii ot 4 iyunya 2007 g. № 320-O-P «Po zaprosu gruppy deputatov Gosudarstvennoy Dumy o proverke konstitutsionnosti abzatsev vtorogo i tret'ego punkta 1 stat'i 252 Nalogovogo kodeksa Rossiyskoy Federatsii» // Vestnik Konstitutsionnogo Suda RF. 2007, № 6.
Postanovlenie Plenuma Vysshego Arbitrazhnogo Suda Rossiyskoy Federatsii ot 12 oktyabrya 2006 g. № 53 «Ob otsenke arbitrazhnymi sudami obosnovannosti polucheniya nalogoplatel'shchikom nalogovoy vygody» // Vestnik Vysshego Arbitrazhnogo Suda RF. 2006, № 12

References (transliteration):
Nalogovyy kodeks Rossiyskoy Federatsii, chast' pervaya ot 31 iyulya 1998 g. № 146-FZ // Sobranie zakonodatel'stva Rossiyskoy Federatsii. 1998. № 31. St. 3824.
Pis'mo FNS Rossii ot 19 avgusta 2011 g. № AS-4-3/13626 // «Ofitsial'nye dokumenty» (prilozhenie k «Uchet. Nalogi. Pravo»). 2011, № 33.
Pis'mo Minfina Rossii ot 19 aprelya 2012 g. № 03-04-08/0-78 // Dokument opublikovan ne byl. Privoditsya po dannym SPS «Konsul'tantPlyus».
Pis'mo Minfina Rossii ot 30 dekabrya 2014 g. № 03-04-06/68714 // Dokument opublikovan ne byl. Privoditsya po dannym SPS «Konsul'tantPlyus».
Pis'mo Minfina Rossii ot 13 yanvarya 2015 g. № 03-04-06/69407 // Normativnye akty dlya bukhgaltera. 2015, № 4.
Pis'mo Minfina Rossii ot 2 aprelya 2012 g. № 03-04-06/6-84 // «Ofitsial'nye dokumenty» (prilozhenie k «Uchet. Nalogi. Pravo»). 2012, № 15.
Opredelenie Konstitutsionnogo Suda Rossiyskoy Federatsii ot 4 iyunya 2007 g. № 320-O-P «Po zaprosu gruppy deputatov Gosudarstvennoy Dumy o proverke konstitutsionnosti abzatsev vtorogo i tret'ego punkta 1 stat'i 252 Nalogovogo kodeksa Rossiyskoy Federatsii» // Vestnik Konstitutsionnogo Suda RF. 2007, № 6.
Postanovlenie Plenuma Vysshego Arbitrazhnogo Suda Rossiyskoy Federatsii ot 12 oktyabrya 2006 g. № 53 «Ob otsenke arbitrazhnymi sudami obosnovannosti polucheniya nalogoplatel'shchikom nalogovoy vygody» // Vestnik Vysshego Arbitrazhnogo Suda RF. 2006, № 12

Abstract: To date, the VAT is a major part of tax revenues in 136 countries and it accounts for approximately 25% of global tax revenues. In Russia, the VAT amounts to about a quarter of the Russia’s federal budget (or 5.3% of GDP). However, the VAT is not only a budget revenue generating tax but also the shadiest one. To date, the largest share of the shadow economy is connected to the VAT. The countries belonging to the OECD annually assess the budgetary losses resulting from low VAT revenues. The amount of budgetary losses due to low VAT revenues is calculated by comparing the amount of theoretical tax receipts estimated on the basis of macroeconomic indicators to the total national expenditure subject to VAT. The calculation of the tax gap on the basis of macroeconomic indicators allows to determine most accurately the budget shortfall caused by VAT revenues. This technique has several important advantages against other techniques. First, it is easy to calculate it from the available data, and second, it provides a clearly normative reference point, i. e. the uniform VAT imposed on all final consumption.

Keywords: VAT, budget, tax gap, economy, income, administration, indirect taxes, coefficient, shortfall, efficiency.

References:
E. Yu. Gracheva Osnovnye tendentsii razvitiya byudzhetnogo kontrolya v RF // Finansovoe pravo i upravlenie.-2013.-2.-C. 4-38. DOI: 10.7256/2310-0508.2013.2.9880.
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 24-44. DOI: 10.7256/2306-4234.2013.2.629. URL: http://www.e-notabene.ru/flc/article_629.html
Musaeva Kh.M. O problemakh i perspektivakh razvitiya nalogovogo federalizma v usloviyakhmodernizatsii ekonomiki RF // NB: Finansovoe pravo i upravlenie.-2013.-1.-C. 49-63. DOI: 10.7256/2306-4234.2013.1.476. URL: http://www.e-notabene.ru/flc/article_476.html
Her Majesty’s Revenue and Customs, United Kingdom www.irs.gov/pub/irs-soi/11rescontaxgap.pdf (data obrashcheniya: 11.07.2014).
http://ec.europa.eu/taxation_customs/resources/documents/common/publications/studies/vat-gap.pdf (data obrashcheniya: 11.07.2014).
Baunsgaard T., Keen M. (2005). Tax revenue and (or?) trade liberalization. Working Paper WP/05/112)International Monetary Fund, Washington
Korzun S.Yu. Finansovyy kontrol' i finansovaya deyatel'nost' v teorii i praktik gosudarstvennogo administrirovaniya // Politseyskaya deyatel'nost'.-2013.-2.-C. 137-143. DOI: 10.7256/2222-1964.2013.02.12.
World Bank and UNODC to Pursue Stolen Asset Recovery. URL: http://www.unodc.org/unodc/en/press/releases/2007-09-17.html (data obrashcheniya-11.06.2013).
IRS Releases New Tax Gap Estimates; Compliance Rates Remain Statistically Unchanged From Previous Study. URL: http://www.irs.gov/newsroom/article/0,,id=252038,00.html (data obrashcheniya: 11.07.2014).
World Economic Outlook Update New Setbacks, Further Policy Action Needed. July 16, 2012.URL: http://www.imf.org/external /pubs/ft/weo/2012/ update /02/index.htm (data obrashcheniya: 11.06.2013)
Tax Evasion Is Worth $3,1 trillion a Year-over 5% of Its GDP. URL: http://taxjustice.blogspot.com/2011/11/tax-evasion-is-worth-31-trillion-year.html (data obrashcheniya: 11.06.2013).
Osnovnye napravleniya byudzhetnoy politiki na 2014 god i planovyy period 2015 i 2016 godov. URL: http://www.consultant.ru/document/cons_doc_LAW_149516 (data obrashcheniya 11.07.2014).
Kucheryavenko N.P.. Soglasovanie rodovykh i vidovykh konstruktsiy pri regulirovanii byudzhetnykh dokhodov. // Finansovoe pravo i upravlenie.-2014.-№ 1.-C. 120-140. DOI: 10.7256/2310-0508.2014.1.9886
L.L. Arzumanova. Finansovaya politika gosudarstva: ponyatie i ee sostavnye elementy. // Finansovoe pravo i upravlenie.-2013.-№ 1.-C. 72-78. DOI: 10.7256/.2013.1.9525

References (transliteration):
E. Yu. Gracheva Osnovnye tendentsii razvitiya byudzhetnogo kontrolya v RF // Finansovoe pravo i upravlenie.-2013.-2.-C. 4-38. DOI: 10.7256/2310-0508.2013.2.9880.
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 24-44. DOI: 10.7256/2306-4234.2013.2.629. URL: http://www.e-notabene.ru/flc/article_629.html
Musaeva Kh.M. O problemakh i perspektivakh razvitiya nalogovogo federalizma v usloviyakhmodernizatsii ekonomiki RF // NB: Finansovoe pravo i upravlenie.-2013.-1.-C. 49-63. DOI: 10.7256/2306-4234.2013.1.476. URL: http://www.e-notabene.ru/flc/article_476.html
Her Majesty’s Revenue and Customs, United Kingdom www.irs.gov/pub/irs-soi/11rescontaxgap.pdf (data obrashcheniya: 11.07.2014).
http://ec.europa.eu/taxation_customs/resources/documents/common/publications/studies/vat-gap.pdf (data obrashcheniya: 11.07.2014).
Baunsgaard T., Keen M. (2005). Tax revenue and (or?) trade liberalization. Working Paper WP/05/112)International Monetary Fund, Washington
Korzun S.Yu. Finansovyy kontrol' i finansovaya deyatel'nost' v teorii i praktik gosudarstvennogo administrirovaniya // Politseyskaya deyatel'nost'.-2013.-2.-C. 137-143. DOI: 10.7256/2222-1964.2013.02.12.
World Bank and UNODC to Pursue Stolen Asset Recovery. URL: http://www.unodc.org/unodc/en/press/releases/2007-09-17.html (data obrashcheniya-11.06.2013).
IRS Releases New Tax Gap Estimates; Compliance Rates Remain Statistically Unchanged From Previous Study. URL: http://www.irs.gov/newsroom/article/0,,id=252038,00.html (data obrashcheniya: 11.07.2014).
World Economic Outlook Update New Setbacks, Further Policy Action Needed. July 16, 2012.URL: http://www.imf.org/external /pubs/ft/weo/2012/ update /02/index.htm (data obrashcheniya: 11.06.2013)
Tax Evasion Is Worth $3,1 trillion a Year-over 5% of Its GDP. URL: http://taxjustice.blogspot.com/2011/11/tax-evasion-is-worth-31-trillion-year.html (data obrashcheniya: 11.06.2013).
Osnovnye napravleniya byudzhetnoy politiki na 2014 god i planovyy period 2015 i 2016 godov. URL: http://www.consultant.ru/document/cons_doc_LAW_149516 (data obrashcheniya 11.07.2014).
Kucheryavenko N.P.. Soglasovanie rodovykh i vidovykh konstruktsiy pri regulirovanii byudzhetnykh dokhodov. // Finansovoe pravo i upravlenie.-2014.-№ 1.-C. 120-140. DOI: 10.7256/2310-0508.2014.1.9886
L.L. Arzumanova. Finansovaya politika gosudarstva: ponyatie i ee sostavnye elementy. // Finansovoe pravo i upravlenie.-2013.-№ 1.-C. 72-78. DOI: 10.7256/.2013.1.9525

Abstract: The subject of research is the legal provision of the tax status of banks. The relevance of the topic stems from the fact that the legal regulation of the obligation to transfer tax is fragmented as well as the tax status of the bank and this does not correspond to its special place in the tax legal relations. In view of this, the author elaborates on the legal regulation of the two inseparably linked obligations, i.e. the taxpayer should pay the tax and the bank or a tax agent should transfer it. The author thoroughly considers the execution of each obligation. The author also examines the issues related to the responsibility of banks and tax agents for non-transfer of tax amounts. The problem is considered through analysis of articles of the Russian Tax Code of different editions with subsequent synthesis of different points of view. In the end, the author offers his views on solution of this problem as follows: firstly, to proceed from the reality principle of fulfillment of tax obligations; secondly, to take into account special public law obligations of banks, and thirdly, to consider the obligation to pay taxes with due regard to the legal status of tax agents. As a result the author proposes to add two special articles: the article governing the fulfillment of the obligation to transfer taxes in general, and the article governing the special tax status of banks and their rights and duties in particular.

Keywords: bank, tax agent, taxpayer, reality principle, payment of tax, transfer of tax, levy taxes, public law obligations of the bank, tax revenues, fiscal interests of the state.

References:
Borisova O.V. Dobrosovestnost' v nalogovom prave: doktrina, prezumptsiya, printsip // Nalogovye spory: teoriya i praktika. M.: Izd. Dom «Arbitrazhnaya praktika», 2006. № 4. S.23-30.
Vinnitskiy D.V. Sub'ekty nalogovogo prava. M.: Norma, 2000. 192 s.
Gisin E.M. Pravovoe polozhenie banka kak osobogo uchastnika nalogovykh pravootnosheniy: Dis. kand. yurid. nauk. M., 2003. 172 s.
Grachev A.V. Pravovoy status bankov kak uchastnika nalogovykh pravootnosheniy. – M., 2009.181 s.
Dolgopolov O.I., Lovinyukov A.S. O nadlezhashchikh usloviyakh ispolneniya nalogovoy obyazannosti//Administrativnoe i munitsipal'noe pravo. M.: NB-Media, 2009. № 12. S. 81-87.
Krasyukov A.V. Nalogovoe obyazatel'stvo: ponyatie i priznaki //Rossiyskaya yustitsiya. M.: Yurist, 2012. № 12. S.12-14.
Lopatnikova E.A. K voprosu o sootnoshenii printsipov nalogovogo prava i printsipov nalogooblozheniya// Finansovoe pravo. M.: Yurist., 2011. № 3. S.32-36.
Lyutova O.I. Nalogovaya obyazannost' kak yuridicheskaya konstruktsiya // Pravo i gosudarstvo. Astana: Izd. KazGYuU, 2010. № 1. S.55-58.
Lyutova O.I. Nalogovaya obyazannost': teoreticheskie aspekty i pravovoe regulirovanie. N.Novgorod: Izd. Nizhegorodskoy pravovoy akademii, 2013. 107 s.
Sashchikhina T.Yu. Nalogovaya obyazannost' kak pravovaya kategoriya// Finansovoe pravo. M.: Yurist, 2006.№ 12. S. 22-25.

References (transliteration):
Borisova O.V. Dobrosovestnost' v nalogovom prave: doktrina, prezumptsiya, printsip // Nalogovye spory: teoriya i praktika. M.: Izd. Dom «Arbitrazhnaya praktika», 2006. № 4. S.23-30.
Vinnitskiy D.V. Sub'ekty nalogovogo prava. M.: Norma, 2000. 192 s.
Gisin E.M. Pravovoe polozhenie banka kak osobogo uchastnika nalogovykh pravootnosheniy: Dis. kand. yurid. nauk. M., 2003. 172 s.
Grachev A.V. Pravovoy status bankov kak uchastnika nalogovykh pravootnosheniy. – M., 2009.181 s.
Dolgopolov O.I., Lovinyukov A.S. O nadlezhashchikh usloviyakh ispolneniya nalogovoy obyazannosti//Administrativnoe i munitsipal'noe pravo. M.: NB-Media, 2009. № 12. S. 81-87.
Krasyukov A.V. Nalogovoe obyazatel'stvo: ponyatie i priznaki //Rossiyskaya yustitsiya. M.: Yurist, 2012. № 12. S.12-14.
Lopatnikova E.A. K voprosu o sootnoshenii printsipov nalogovogo prava i printsipov nalogooblozheniya// Finansovoe pravo. M.: Yurist., 2011. № 3. S.32-36.
Lyutova O.I. Nalogovaya obyazannost' kak yuridicheskaya konstruktsiya // Pravo i gosudarstvo. Astana: Izd. KazGYuU, 2010. № 1. S.55-58.
Lyutova O.I. Nalogovaya obyazannost': teoreticheskie aspekty i pravovoe regulirovanie. N.Novgorod: Izd. Nizhegorodskoy pravovoy akademii, 2013. 107 s.
Sashchikhina T.Yu. Nalogovaya obyazannost' kak pravovaya kategoriya// Finansovoe pravo. M.: Yurist, 2006.№ 12. S. 22-25.

Abstract: The article is devoted to the condition and problems of municipal housing and utilities in the Russian Federation. The authors of the article offer a model of so called investment-innovation mechanism for managing the sector of municipal housing and utilities. This model is based on the principles of commercialization of innovations, self-financing and self-sufficiency which would allow to achieve a maximum cost advantage for municipal housing organizations. Investment tax credit is presented as the main financial tool of investment-innovation mechanism in managing the sector of municipal housing and utilities. Investment tax credit can be granted for paying corporate profit tax and regional and local taxes. The authors describe the timeframes of such a credit, procedure for tax saving and a structure of the investment tax credit agreement. It is noted that municipal housing and utilities organizations can independently define directions of innovation activity based on the problems they need to solve at present. The authors describe external and internal factors influencing investment-innovation process and the main factors influencing the execution of investment-innovation activities in the sphere of municipal housing and utilities.

Keywords: principle of self-financing, principle of commercialization, investment-innovation mechanism, innovation activities, housing and utilities, investment tax credit, principle of self-sufficiency, tax saving, competitive ability

Contact information: Nikityuk Lyubov Grigorievna , 664074, Russia, Irkutsk, ul. Lermontova 83.

References:
Ofitsial'nyy sayt Tsentral'nogo banka Rossiyskoy Federatsii: [sayt]. URL: http://www/cbr.ru/.
Leont'ev I.L. Kommertsializatsiya rezul'tatov innovatsionnoy deyatel'nosti v sotsial'noy sfere [Elektronnyy resurs]/ I.L. Leont'ev// Rosmedportal.kom/Rosmedportal.com. – 2011. – tom 2.
Medvedeva Natal'ya Viktorovna. Nalogovoe regulirovanie investitsionnoy deyatel'nosti v Rossiyskoy Federatsii: avtoreferat dissertatsii na soiskanie uchenoy stepeni kand. ekon. nauk: 08.00.10-finansy, denezhnoe obrashchenie i kredit/ Medvedev Natal'ya Viktorovna. – Moskva, 2007.-22 s.
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' pervaya ot 31 iyulya 1998 g. № 146-FZ: prinyat Gos. Dumoy 16 iyulya 1998 g.: odobr. Sovetom Federatsii 17 iyulya 1998 g. (red. ot 19.07.2011).
Nalogovyy investitsionnyy kredit//Audit-it.ru [sayt]. URL: http://www.audit-it.ru/articles/account/contracts/a68/44940.html (data obrashcheniya: 05.01.12).
Nalogovoy sisteme neobkhodimo pridat' stimuliruyushchuyu funktsiyu: obzor poslednikh sobytiy v nalogovoy sfere, dekabr' 2009 / Rossiyskiy nalogovyy kur'er [Elektronnyy zhurnal] www.rnk.ru, № 24, dekabr' 2009.
Sapronova A. A. Nalogovoe regulirovanie investitsionnoy deyatel'nosti (na materialakh Stavropol'skogo kraya): avtoreferat dissertatsii na soiskanie uchenoy stepeni kand. ekon. nauk: 08.00.05-ekonomika i upravlenie narodnym khozyaystvom / A. A. Sapronova.-Stavropol', 2006.-23 s.
Spektor V.A., Rybal'cheno M.B. Opyt i effektivnost' perekhoda ZhKKh na innovatsionnye formy upravleniya: Uchebnoe posobie. M.: GOU DPO GASIS, 2008. – 66 s.
Troshin A.N., Mazurina T.Yu., Fomkina V.I. Finansy i kredit: Uchebnik/ Pod red. A.N. Troshina, T.Yu Mazurinoy T.Yu., V.I. Fomkinoy. – M.: INFRA – M, 2009. – 408 s.: il. ISBN 978-5-16-003527-7
Stukalov A.V. Pravovye aspekty polnomochiy organov mestnogo samoupravleniya v sfere zhilishchno-kommunal'nogo khozyaystva i osobennosti ikh realizatsii // NB: Administrativnoe pravo i praktika administrirovaniya. - 2012. - 1. - C. 24 - 83. DOI: 10.7256/2306-9945.2012.1.479. URL: http://www.e-notabene.ru/al/article_479.html

References (transliteration):
Ofitsial'nyy sayt Tsentral'nogo banka Rossiyskoy Federatsii: [sayt]. URL: http://www/cbr.ru/.
Leont'ev I.L. Kommertsializatsiya rezul'tatov innovatsionnoy deyatel'nosti v sotsial'noy sfere [Elektronnyy resurs]/ I.L. Leont'ev// Rosmedportal.kom/Rosmedportal.com. – 2011. – tom 2.
Medvedeva Natal'ya Viktorovna. Nalogovoe regulirovanie investitsionnoy deyatel'nosti v Rossiyskoy Federatsii: avtoreferat dissertatsii na soiskanie uchenoy stepeni kand. ekon. nauk: 08.00.10-finansy, denezhnoe obrashchenie i kredit/ Medvedev Natal'ya Viktorovna. – Moskva, 2007.-22 s.
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' pervaya ot 31 iyulya 1998 g. № 146-FZ: prinyat Gos. Dumoy 16 iyulya 1998 g.: odobr. Sovetom Federatsii 17 iyulya 1998 g. (red. ot 19.07.2011).
Nalogovyy investitsionnyy kredit//Audit-it.ru [sayt]. URL: http://www.audit-it.ru/articles/account/contracts/a68/44940.html (data obrashcheniya: 05.01.12).
Nalogovoy sisteme neobkhodimo pridat' stimuliruyushchuyu funktsiyu: obzor poslednikh sobytiy v nalogovoy sfere, dekabr' 2009 / Rossiyskiy nalogovyy kur'er [Elektronnyy zhurnal] www.rnk.ru, № 24, dekabr' 2009.
Sapronova A. A. Nalogovoe regulirovanie investitsionnoy deyatel'nosti (na materialakh Stavropol'skogo kraya): avtoreferat dissertatsii na soiskanie uchenoy stepeni kand. ekon. nauk: 08.00.05-ekonomika i upravlenie narodnym khozyaystvom / A. A. Sapronova.-Stavropol', 2006.-23 s.
Spektor V.A., Rybal'cheno M.B. Opyt i effektivnost' perekhoda ZhKKh na innovatsionnye formy upravleniya: Uchebnoe posobie. M.: GOU DPO GASIS, 2008. – 66 s.
Troshin A.N., Mazurina T.Yu., Fomkina V.I. Finansy i kredit: Uchebnik/ Pod red. A.N. Troshina, T.Yu Mazurinoy T.Yu., V.I. Fomkinoy. – M.: INFRA – M, 2009. – 408 s.: il. ISBN 978-5-16-003527-7
Stukalov A.V. Pravovye aspekty polnomochiy organov mestnogo samoupravleniya v sfere zhilishchno-kommunal'nogo khozyaystva i osobennosti ikh realizatsii // NB: Administrativnoe pravo i praktika administrirovaniya. - 2012. - 1. - C. 24 - 83. DOI: 10.7256/2306-9945.2012.1.479. URL: http://www.e-notabene.ru/al/article_479.html

Abstract: Currently the issue of uniform use of terminology in the sphere of taxation is highly topical. The same may be said of the term “taxation optimization”. The professional studies aimed for the development of correct and full definition shall not be complete, if there is no complex system including all of the elements of taxation optimization as an independent legal institution: principles, stages, elements, criterion and types of taxation optimization. The article contains analysis of all of the above-mentioned categories. Based on a complex analysis of taxation principles, optimization principles and tax optimization, the author formed a system of tax optimization principles, singled out a criterion for an optimum taxation, defined stages and elements of tax optimization, as well as classification of types of tax optimization. It shall allow to minimize the possibility for ambiguous interpretation of the term “taxation optimization”, and to single out the system of taxation optimization as an independent sphere of scientific cognition.

Keywords: taxes and taxation, taxation optimization, types of taxation optimization, stages for taxation optimization, elements of taxation optimization, criterion for taxation optimization, principles of taxation optimization, tax optimization, taxation of commercial banks, system of taxation optimization for the commercial banks.

Contact information: Scherbakova, Elena Mikhailovna, 109542, Moskva, Ryazansky pr, d.99

References:
1. Blank I.A. Upravlenie formirovaniem kapitala. – K.: «Nika-tsentr», 2000. Bryzgalin A.V., Bernik V.R., Golovkin A.N. Nalogovaya optimizatsiya: printsipy, metody, rekomendatsii, arbitrazhnaya praktika./ pod red. K.yu.n. A.V. Bryzgalina 4-e izd., pererab i dop. – M.: Yurayt-Izdat, 2007. Str. 24
2. Voloshin G.Ya. Metody optimizatsii v ekonomike: uchebnoe posobie. – M.: izdatel'stvo «Delo i servis», 2004.
3. A. Gulyutin Agressivnaya optimizatsiya // Novye izvestiya, № 3, 2005.
4. M.V. Zyul'manova O pokazatelyakh effektivnosti funktsionirovaniya nalogovoy sistemy // Nalogovaya politika i praktika, № 6 , 2005.
5. Intriligator M., Matematicheskie metody optimizatsii i ekonomicheskaya teoriya / per s angl. G.I. Zhukovoy, F.Ya, Kel'mana. – M.: Ayris-press, 2002.
6. Yu.M. Lermontov Optimizatsiya nalogovykh platezhey. - M.: Nalogovyy vestnik, 2009.
7. A. Lesova Serye skhemy i opyt tovarishchey // Vedomosti № 192 ot 13.10.2005.
8. O.I. Mityakova optimizatsiya denezhnykh potokov kak instrument antikrizisnogo upravleniya predpriyatiem.// Finansy i kredit, №30 oktyabr' 2005.
9. S.V. Razgulin Sovershenstvovanie zakonodatel'stva kak instrument protivodeystviya zloupotrebleniyu pravom v nalogovykh otnosheniyakh // Nalogovyy vestnik, № 3, 2006.
10. V.S. Rzhanitsyna Kriterii nalogovoy optimizatsii v usloviyakh deystvuyushchego zakonodatel'stva // Bukhgalterskiy uchet, № 18, 2005
11. Saati T. Matematicheskie modeli konfliktnykh situatsiy - M.: Sovetskoe radio, 1977.
12. Serdyukova N.A. Kriterii effektivnosti sistemy metodov, optimiziruyushchey nalogovuyu sistemu Rossii. // Finansy, № 2, 2004.
13. Streng G. Lineynaya algebra i ee primeneniya, - M.: Mir. 1980
14. Sukharev A.G, Timokhov A.V., Fedorov V.V., Kurs metodov optimizatsii: uchebnoe posobie, - 2-e izd., M.: FIZMATLIT, 2008.
15. A.A. Tedeev, V.A. Parygina Nalogi i nalogooblozhenie: kratkiy kurs / A.A. Tedeev, V.A. Parygina. – M.: izd-vo Eksmo, 2004.
16. Frol'kis V.A. Vvedenie v teoriyu i metody optimizatsii dlya ekonomistov. 2-e izd. – SPb: Piter, 2002.
17. B. Tserenov Optimizatsiya nalogooblozheniya i uklonenie ot uplaty nalogov: pravovaya gran' // Nalogi, № 11, 2006.
18. E.M. Shcherbakova Optimizatsiya nalogooblozheniya: skhodstvo i razlichiya vo vzglyadakh na prirodu protsessa // Aktual'nye voprosy sovremennoy ekonomicheskoy nauki: Sbornik dokladov VIII –y Mezhdunarodnoy nauchnoy konferentsii (Lipetsk, 25 fevralya 2012 g.) / otv. A.V. Gorbenko. – Lipetsk: Izdatel'skiy tsentr «Gravis», 2012.
19. E.M. Shcherbakova Sistema optimizatsii nalogooblozheniya: ee osnovnye sostavlyayushchie i ikh vzaimosvyaz'. – Voprosy teorii i praktiki nalogooblozheniya: sbornik nauchnykh statey prepodavateley i aspirantov kafedry «Nalogi i nalogooblozhenie» Finansovogo universiteta pri Pravitel'stve Rossiyskoy Federatsii. M.: Tsifrovichok, 2010

References (transliteration):
1. Blank I.A. Upravlenie formirovaniem kapitala. – K.: «Nika-tsentr», 2000. Bryzgalin A.V., Bernik V.R., Golovkin A.N. Nalogovaya optimizatsiya: printsipy, metody, rekomendatsii, arbitrazhnaya praktika./ pod red. K.yu.n. A.V. Bryzgalina 4-e izd., pererab i dop. – M.: Yurayt-Izdat, 2007. Str. 24
2. Voloshin G.Ya. Metody optimizatsii v ekonomike: uchebnoe posobie. – M.: izdatel'stvo «Delo i servis», 2004.
3. A. Gulyutin Agressivnaya optimizatsiya // Novye izvestiya, № 3, 2005.
4. M.V. Zyul'manova O pokazatelyakh effektivnosti funktsionirovaniya nalogovoy sistemy // Nalogovaya politika i praktika, № 6 , 2005.
5. Intriligator M., Matematicheskie metody optimizatsii i ekonomicheskaya teoriya / per s angl. G.I. Zhukovoy, F.Ya, Kel'mana. – M.: Ayris-press, 2002.
6. Yu.M. Lermontov Optimizatsiya nalogovykh platezhey. - M.: Nalogovyy vestnik, 2009.
7. A. Lesova Serye skhemy i opyt tovarishchey // Vedomosti № 192 ot 13.10.2005.
8. O.I. Mityakova optimizatsiya denezhnykh potokov kak instrument antikrizisnogo upravleniya predpriyatiem.// Finansy i kredit, №30 oktyabr' 2005.
9. S.V. Razgulin Sovershenstvovanie zakonodatel'stva kak instrument protivodeystviya zloupotrebleniyu pravom v nalogovykh otnosheniyakh // Nalogovyy vestnik, № 3, 2006.
10. V.S. Rzhanitsyna Kriterii nalogovoy optimizatsii v usloviyakh deystvuyushchego zakonodatel'stva // Bukhgalterskiy uchet, № 18, 2005
11. Saati T. Matematicheskie modeli konfliktnykh situatsiy - M.: Sovetskoe radio, 1977.
12. Serdyukova N.A. Kriterii effektivnosti sistemy metodov, optimiziruyushchey nalogovuyu sistemu Rossii. // Finansy, № 2, 2004.
13. Streng G. Lineynaya algebra i ee primeneniya, - M.: Mir. 1980
14. Sukharev A.G, Timokhov A.V., Fedorov V.V., Kurs metodov optimizatsii: uchebnoe posobie, - 2-e izd., M.: FIZMATLIT, 2008.
15. A.A. Tedeev, V.A. Parygina Nalogi i nalogooblozhenie: kratkiy kurs / A.A. Tedeev, V.A. Parygina. – M.: izd-vo Eksmo, 2004.
16. Frol'kis V.A. Vvedenie v teoriyu i metody optimizatsii dlya ekonomistov. 2-e izd. – SPb: Piter, 2002.
17. B. Tserenov Optimizatsiya nalogooblozheniya i uklonenie ot uplaty nalogov: pravovaya gran' // Nalogi, № 11, 2006.
18. E.M. Shcherbakova Optimizatsiya nalogooblozheniya: skhodstvo i razlichiya vo vzglyadakh na prirodu protsessa // Aktual'nye voprosy sovremennoy ekonomicheskoy nauki: Sbornik dokladov VIII –y Mezhdunarodnoy nauchnoy konferentsii (Lipetsk, 25 fevralya 2012 g.) / otv. A.V. Gorbenko. – Lipetsk: Izdatel'skiy tsentr «Gravis», 2012.
19. E.M. Shcherbakova Sistema optimizatsii nalogooblozheniya: ee osnovnye sostavlyayushchie i ikh vzaimosvyaz'. – Voprosy teorii i praktiki nalogooblozheniya: sbornik nauchnykh statey prepodavateley i aspirantov kafedry «Nalogi i nalogooblozhenie» Finansovogo universiteta pri Pravitel'stve Rossiyskoy Federatsii. M.: Tsifrovichok, 2010

Abstract: The article examines the issues affecting the evaluation of tax system and the role of banks in tax payment regulation. The author also analyzes the percentage of tax payments controlled by the Federal tax service in relation to gross domestic product. Commercial banks have a special role in this important aspect of the economy – they possess public and legal responsibilities in the sphere of tax-payment. The banks are liable for failure to perform, or improper fulfillment of their responsibilities, according to the Tax code of Russian Federation.

Keywords: Taxes and taxation, bank, payments, indicators, evaluation, system, budget, tax-payer, tax, burden

Contact information: Magomedsherifova Alimat Magomedsherifovna, 367000, Makhachkala, Gajieva St., 43-а

References:
1. Nalogovyy kodeks RF (chast' I i II). –M.: IKF ‘’EKSMO’’, 2008.
2. Obshchaya teoriya kreditov i ee prilozheniya k otsenke biznesa: Ucheb-noe posobie. / Pod red. akademika RAEN A.G. Perevozchikova i akademika MPA S.A. Smirnova. – 2005. – 300 s.
3. Aliev B.Kh., Abdulga limov A.M., Aliev M.B. Teoriya i istoriya nalogooblozheniya: Ucheb. Posobie. – M.: Vuzovskiy uchebnik, 2008. – 240 s.

References (transliteration):
1. Nalogovyy kodeks RF (chast' I i II). –M.: IKF ‘’EKSMO’’, 2008.
2. Obshchaya teoriya kreditov i ee prilozheniya k otsenke biznesa: Ucheb-noe posobie. / Pod red. akademika RAEN A.G. Perevozchikova i akademika MPA S.A. Smirnova. – 2005. – 300 s.
3. Aliev B.Kh., Abdulga limov A.M., Aliev M.B. Teoriya i istoriya nalogooblozheniya: Ucheb. Posobie. – M.: Vuzovskiy uchebnik, 2008. – 240 s.

Abstract: Since tax relations are an essential part of the economic system of a country, all changes related to the current taxation procedures, in fact, dictate the need in changes of the national economy as well. Taking into account the parallelism of effi ciency of taxation system development and stability of budget, the question about improved taxation is growing very important. Unclear defi nitions of the terms ‘optimization’ (improvement) and ‘taxation’ due to certain gaps in theory requires further researches and structural analysis of the taxation improvement processes. This is also refl ected in formation of the balance of long-term and short-term interests where the main goal is to establish the balance between values of tax infl ows from taxpayers. In its turn, it creates the need in formation of a general procedure of tax load calculations. As a result of the study, the author creates a set of methods of calculation of burden load both in general and local taxation. For the present moment it is impossible to eliminate all gaps and minuses of the procedures and methods described in the article. However, it is due to objective reasons and it is still possible to try it in actual practice.

Keywords: taxes and taxation, improvement, effi ciency, criteria, taxation, bank, system, burden, methods, load.

References:
A. Alkychev. Teoreticheskie aspekty funktsional'nogo naznacheniya nalogovykh otnosheniy // Finansovaya
politika // Ekonomist №6, 2010, str. 64-65.
E.G. Volkova Effektivnaya nalogovaya stavka: metodika rascheta i otsenka urovnya pokazatelya // Finansy,
№9, 2011.
L.S. Grinkevich, M.V. Knyazeva Formirovanie modeli sotsial'no-effektivnoy sistemy nalogooblozhe-
niya nekommercheskikh organizatsiy v Rossiyskoy Federatsii // Finansy i kredit, №32, 2011;
«K optimal'noy modeli nalogovoy sistemy (Predlozheniya, idei i kontseptsii so vtoroy mezhdunarod-
noy nauchno-prakticheskoy konferentsii «Nalogooblozhenie – sovremennyy vzglyad»)» // Finansovyy
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ru›…2008/12region/3…fi le_download
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po spetsial'nostyam «Finansy i kredit», «Bukhgalterskiy uchet, analiz i audit» / I.A. Mayburov, A.M.
Solovskaya. – M.: YuNITI-DANA, 2011.
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gust, 2007 str. 9.
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ispr. M.: INFRA-M. 479 s..1999. http://dic.academic.ru/dic.nsf/econ_dict/16954
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Rossii. // Finansy, №2. 2004 57-59.
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goplatel'shchikov» // Finansovoe pravo, №6, 2011.
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uchet, №14, 2011.
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tsessa / Aktual'nye voprosy sovremennoy ekonomicheskoy nauki [Tekst]: Sbornik dokladov VIII-y
Mezhdunarodnoy konferentsii (Lipetsk, 25 fevralya 2012 goda). / Otv. A.V. Gorbenko. – Lipetsk:
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V.R. Yurchenko Metodologicheskie aspekty rascheta pokazatelya nalogovoy nagruzki // Finansy i kredit,
2007. i dr.

References (transliteration):
A. Alkychev. Teoreticheskie aspekty funktsional'nogo naznacheniya nalogovykh otnosheniy // Finansovaya
politika // Ekonomist №6, 2010, str. 64-65.
E.G. Volkova Effektivnaya nalogovaya stavka: metodika rascheta i otsenka urovnya pokazatelya // Finansy,
№9, 2011.
L.S. Grinkevich, M.V. Knyazeva Formirovanie modeli sotsial'no-effektivnoy sistemy nalogooblozhe-
niya nekommercheskikh organizatsiy v Rossiyskoy Federatsii // Finansy i kredit, №32, 2011;
«K optimal'noy modeli nalogovoy sistemy (Predlozheniya, idei i kontseptsii so vtoroy mezhdunarod-
noy nauchno-prakticheskoy konferentsii «Nalogooblozhenie – sovremennyy vzglyad»)» // Finansovyy
vestnik: finansy, nalogi, strakhovanie, bukhgalterskiy uchet, №1, 2012.
T.Sh. Kamaliev. Nalogovaya nagruzka i metody ee rascheta // Nalogovyy vestnik, №8, 2009.
A. Kasyanenko Materialy XII regional'noy nauchno-tekhnicheskoy konferentsii «Vuzovskaya nauka-
Severo-Kavkazskomu regionu». Tom 3. Ekonomika. Stavropol': SevKavGTU. 2008. science.ncstu.
ru›…2008/12region/3…fi le_download
I.A. Mayburov Teoriya nalogooblozheniya. Prodvinutyy kurs: uchebnik dlya magistrantov, obuchayushchikhsya
po spetsial'nostyam «Finansy i kredit», «Bukhgalterskiy uchet, analiz i audit» / I.A. Mayburov, A.M.
Solovskaya. – M.: YuNITI-DANA, 2011.
V.M. Orlova Sovremennye metodiki rascheta nalogovoy nagruzki na predpriyatii // Nalogi, №31 av-
gust, 2007 str. 9.
Rayzberg B.A., Lozovskiy L.Sh., Starodubtseva E.B. Sovremennyy ekonomicheskiy slovar'. — 2-e izd.,
ispr. M.: INFRA-M. 479 s..1999. http://dic.academic.ru/dic.nsf/econ_dict/16954
Serdyukova N.A. Kriterii effektivnosti sistemy metodov, optimiziruyushchey nalogovuyu sistemu
Rossii. // Finansy, №2. 2004 57-59.
D.D. Sulyaeva «Nalogovye vychety kak mekhanizm obespecheniya balansa interesov gosudarstva i nalo-
goplatel'shchikov» // Finansovoe pravo, №6, 2011.
E.V. Chipurenko. Nalogovyy analiz: novoe nauchnoe napravlenie // Mezhdunarodnyy bukhgalterskiy
uchet, №14, 2011.
E.M. Shcherbakova Optimizatsiya nalogooblozheniya: skhodstvo i razlichiya vo vzglyadakh na prirodu pro-
tsessa / Aktual'nye voprosy sovremennoy ekonomicheskoy nauki [Tekst]: Sbornik dokladov VIII-y
Mezhdunarodnoy konferentsii (Lipetsk, 25 fevralya 2012 goda). / Otv. A.V. Gorbenko. – Lipetsk:
Izdatel'skiy tsentr «Gravis», 2012.
V.R. Yurchenko Metodologicheskie aspekty rascheta pokazatelya nalogovoy nagruzki // Finansy i kredit,
2007. i dr.

Abstract: Very debatable question about optimization of taxation of commercial banks is a very wide issue to its specifi c features. It covers aspects related both to general terminology and narrow elements of the system of taxation improvement of commercial banks. This is due to a number of reasons. The main reason is that there is a certain need in a legal instrument and procedure of its implementation which would solve the general conceptual problem. Therefore, the question about the mechanism of implementation of improvement measures in taxation of commercial banks is very topical and typical for the general issue of optimization of commercial banks taxation. The given study makes an attempt to summarize all today’s views and grounds for building such a mechanism. As a result, the author makes a complex procedure of optimization of taxation of commercial banks as well as formation of a unifi ed opinion on that procedure in each particular case. This position regarding the mechanism of implementation of improvement measures in taxation of commercial banks is universal and effi cient for other taxpayers as well. This allows to talk about its implementation in a wider sphere and taxation environment in general.

Keywords: taxes and taxation, improvement, mechanism, bank, activities, stage, algorithm (procedure), balance, legislation, effi ciency.

References:
O.A. Borzunova Nalogovyy kodeks Rossiyskoy Federatsii: genezis, istoriya prinyatiya i tendentsii
sovershenstvovaniya. – M.: Yustitsinform, 2010.
O.V. Gordeeva «K voprosu ob upravlenii nalogovymi riskami» // Zakonodatel'stvo i ekonomika, №2,
2008.
V.N. Ivanova «Optimizatsiya yuridicheskoy konstruktsii naloga kak odna iz problem sovershenstvovaniya
nalogovoy sistemy» // Finansovoe pravo, №7, 2005 (Nalogi (gazeta) №6, 2006.
Interv'yu «Nalogovoe zakonodatel'stvo dolzhno byt' chetkim, ponyatnym i stabil'nym» (interv'yu
s upravlyayushchim partnerom «Pepelyaev Grupp» kandidatom yuridicheskikh nauk S.G. Pepelyaevym) //
Yurist, №7, 2011.
V.N. Magomedov «Ispolnenie zakonodatel'stva o nalogakh i sborakh kak faktor sbalansirovannosti v
finansovo-kreditnoy sfere» // Nalogi (zhurnal), №1, 2007.
V.N. Magomedov «Puti sovershenstvovaniya sistemy nalogooblozheniya kommercheskikh bankov» // Nalogi
(zhurnal), №2, 2007.
A. Ostroukhov «Tam za tumanami… Ili nalogovoe budushchee na «trekhletku» // Informatsionnyy byul-
leten' «Ekspress-bukhgalteriya», №29, 2011.
G.V. Plaskov «Optimizatsiya nalogooblozheniya pribyli strakhovykh organizatsiy» // Nalogi (zhurnal),
№6, 2008.
D.D. Sulyaeva «Nalogovye vychety kak mekhanizm obespecheniya balansa interesov gosudarstva i nalo-
goplatel'shchikov» // Finansovoe pravo, №6, 2011.
E.V. Chipurenko «Nalogovyy analiz: novoe nauchnoe napravlenie» // Mezhdunarodnyy bukhgalterskoy
uchet», №14, 2011.
E.M. Shcherbakova Sistema optimizatsii nalogooblozheniya: ee osnovnye sostavlyayushchie i ikh vzaimosvyaz'
/ Voprosy teorii i praktiki nalogooblozheniya: sbornik nauchnykh statey prepodavateley i aspirantov
kafedry «Nalogi i nalogooblozhenie» Finansovogo universiteta pri Pravitel'stve Rossiyskoy
Federatsii. – Finansovyy universitet pri Pravitel'stve RF, kafedra «Nalogi i nalogooblozhenie».
– M.: «Tsifrovichok», 2010.

References (transliteration):
O.A. Borzunova Nalogovyy kodeks Rossiyskoy Federatsii: genezis, istoriya prinyatiya i tendentsii
sovershenstvovaniya. – M.: Yustitsinform, 2010.
O.V. Gordeeva «K voprosu ob upravlenii nalogovymi riskami» // Zakonodatel'stvo i ekonomika, №2,
2008.
V.N. Ivanova «Optimizatsiya yuridicheskoy konstruktsii naloga kak odna iz problem sovershenstvovaniya
nalogovoy sistemy» // Finansovoe pravo, №7, 2005 (Nalogi (gazeta) №6, 2006.
Interv'yu «Nalogovoe zakonodatel'stvo dolzhno byt' chetkim, ponyatnym i stabil'nym» (interv'yu
s upravlyayushchim partnerom «Pepelyaev Grupp» kandidatom yuridicheskikh nauk S.G. Pepelyaevym) //
Yurist, №7, 2011.
V.N. Magomedov «Ispolnenie zakonodatel'stva o nalogakh i sborakh kak faktor sbalansirovannosti v
finansovo-kreditnoy sfere» // Nalogi (zhurnal), №1, 2007.
V.N. Magomedov «Puti sovershenstvovaniya sistemy nalogooblozheniya kommercheskikh bankov» // Nalogi
(zhurnal), №2, 2007.
A. Ostroukhov «Tam za tumanami… Ili nalogovoe budushchee na «trekhletku» // Informatsionnyy byul-
leten' «Ekspress-bukhgalteriya», №29, 2011.
G.V. Plaskov «Optimizatsiya nalogooblozheniya pribyli strakhovykh organizatsiy» // Nalogi (zhurnal),
№6, 2008.
D.D. Sulyaeva «Nalogovye vychety kak mekhanizm obespecheniya balansa interesov gosudarstva i nalo-
goplatel'shchikov» // Finansovoe pravo, №6, 2011.
E.V. Chipurenko «Nalogovyy analiz: novoe nauchnoe napravlenie» // Mezhdunarodnyy bukhgalterskoy
uchet», №14, 2011.
E.M. Shcherbakova Sistema optimizatsii nalogooblozheniya: ee osnovnye sostavlyayushchie i ikh vzaimosvyaz'
/ Voprosy teorii i praktiki nalogooblozheniya: sbornik nauchnykh statey prepodavateley i aspirantov
kafedry «Nalogi i nalogooblozhenie» Finansovogo universiteta pri Pravitel'stve Rossiyskoy
Federatsii. – Finansovyy universitet pri Pravitel'stve RF, kafedra «Nalogi i nalogooblozhenie».
– M.: «Tsifrovichok», 2010.

Abstract: The author of this article considers a leasing operation to be a fl exible tool for managing investment activity. It is shown that a leasing operation becomes even more fl exible when leasing agreements involve real options. When assessing the effi ciency of a leasing operation, it is necessary to take into account real options if they are stated in a leasing agreement, and peculiarities of taxation of leasing subjects. The author studies how real options in a leasing operation infl uences the benefi t of an operation for a lessee and a lesser taking into account leasing taxation.

Keywords: taxes and taxation, leasing, real, option, taxation, benefi t, property, evaluation, effi ciency, fi nancing.

References:
Astakhova E.Yu., Safonova I.V. Problemy metodicheskogo obespecheniya bukhgalterskogo ucheta lizingovykh
operatsiy. Uchet u lizingodatelya // Finansovyy vestnik: finansy, nalogi, strakhovanie, bukhgalterskiy
uchet. 2010. №11. S. 74 - 80.
Beletskaya Yu.A. Nalogovyy uchet lizingovykh operatsiy // Nalog na pribyl': uchet dokhodov i raskhodov.
2010. №11. S. 29 - 42.
Bulaev S.V. Lizing avto: spornye voprosy i ofitsial'nye otvety // Transportnye uslugi: bukhgalter-
skiy uchet i nalogooblozhenie. 2010. №6. S. 32 - 42.
Vetrova E.N. Primenenie metoda real'nykh optsionov // Menedzhment v Rossii i za rubezhom. 2010. №3
S. 58 – 64.
Gilinskaya G. Lizing: izmenenie sudebnoy praktiki // Finansovaya gazeta. 2011. №5. S. 11 - 12.
Golub' D. Vykupnoy lizing: otrazhenie tseny imushchestva, nakhodyashchegosya na balanse lizingopoluchatelya,
v bukhgalterskom i nalogovom uchete // Finansovaya gazeta. 2010. №34. S. 8.
Kirillovykh A.A. Lizingovye sdelki: nekotorye voprosy pravovogo regulirovaniya obyazatel'stv //
Nalogi. 2010. №21. S. 16 - 22.
Klimova M.A. Lizing oborudovaniya: uchet i nalogooblozhenie u predpriyatiya-lizingopoluchatelya //
Bukhgalterskiy uchet v izdatel'stve i poligrafii. 2010. №8. S. 20 - 25.
Mel'nikova L.A., Baranova E.V. Osnovy ucheta lizingovykh operatsiy // Sovremennyy bukhuchet. 2010.
№6. S. 3 - 17.
Semenikhin V.V. Arenda - lizing: lizingovye platezhi u lizingopoluchatelya // Nalogi. 2009. №41. S.
7 - 13.
Chernikov V. Lizingovye sdelki: perspektivy sotrudnichestva so strakhovymi kompaniyami //
Konsul'tant. 2010. №23. S. 74 - 77.

References (transliteration):
Astakhova E.Yu., Safonova I.V. Problemy metodicheskogo obespecheniya bukhgalterskogo ucheta lizingovykh
operatsiy. Uchet u lizingodatelya // Finansovyy vestnik: finansy, nalogi, strakhovanie, bukhgalterskiy
uchet. 2010. №11. S. 74 - 80.
Beletskaya Yu.A. Nalogovyy uchet lizingovykh operatsiy // Nalog na pribyl': uchet dokhodov i raskhodov.
2010. №11. S. 29 - 42.
Bulaev S.V. Lizing avto: spornye voprosy i ofitsial'nye otvety // Transportnye uslugi: bukhgalter-
skiy uchet i nalogooblozhenie. 2010. №6. S. 32 - 42.
Vetrova E.N. Primenenie metoda real'nykh optsionov // Menedzhment v Rossii i za rubezhom. 2010. №3
S. 58 – 64.
Gilinskaya G. Lizing: izmenenie sudebnoy praktiki // Finansovaya gazeta. 2011. №5. S. 11 - 12.
Golub' D. Vykupnoy lizing: otrazhenie tseny imushchestva, nakhodyashchegosya na balanse lizingopoluchatelya,
v bukhgalterskom i nalogovom uchete // Finansovaya gazeta. 2010. №34. S. 8.
Kirillovykh A.A. Lizingovye sdelki: nekotorye voprosy pravovogo regulirovaniya obyazatel'stv //
Nalogi. 2010. №21. S. 16 - 22.
Klimova M.A. Lizing oborudovaniya: uchet i nalogooblozhenie u predpriyatiya-lizingopoluchatelya //
Bukhgalterskiy uchet v izdatel'stve i poligrafii. 2010. №8. S. 20 - 25.
Mel'nikova L.A., Baranova E.V. Osnovy ucheta lizingovykh operatsiy // Sovremennyy bukhuchet. 2010.
№6. S. 3 - 17.
Semenikhin V.V. Arenda - lizing: lizingovye platezhi u lizingopoluchatelya // Nalogi. 2009. №41. S.
7 - 13.
Chernikov V. Lizingovye sdelki: perspektivy sotrudnichestva so strakhovymi kompaniyami //
Konsul'tant. 2010. №23. S. 74 - 77.

Abstract: The article is devoted to the issues of accounting and taxation under conditions of bankruptcy. The author of the article gives a brief description of accounting of different bankruptcy procedures as well as their infl uence on the process of taxation.

Keywords: taxes and taxation, bankruptcy, records, expenditures, revenues, profits, taxes, taxation, accounting.

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Minfina RF ot 6 maya 1999 g. №33n // Byulleten' normativnykh aktov federal'nykh organov ispolni-
tel'noy vlasti. 1999. №26.
Ob utverzhdenii Plana schetov bukhgalterskogo ucheta finansovo-khozyaystvennoy deyatel'nosti organiza-
tsiy i Instruktsii po ego primeneniyu. Prikaz Minfina RF ot 31 oktyabrya 2000 g. №94n // Finansovaya
gazeta, 2001. №45.
Ob utverzhdenii polozheniy po bukhgalterskomu uchetu “Uchet raskhodov po zaymam i kreditam” (PBU
15/2008). Prikaz Minfina RF ot 6 oktyabrya 2008 g. №107n // Byulleten' normativnykh aktov federal'-
nykh organov ispolnitel'noy vlasti. 2008. №44.
Ob utverzhdenii polozheniy po bukhgalterskomu uchetu “Uchet gosudarstvennoy pomoshchi” (PBU 13/2000).
Prikaz Minfina RF ot 16 oktyabrya 2000 g. №92n // Finansovaya gazeta”, 2000. №47.
Ob utverzhdenii polozheniy po bukhgalterskomu uchetu “Informatsiya po prekrashchaemoy deyatel'nosti”
(PBU 16/02). Prikaz Minfina RF ot 2 iyulya 2002 g. №66n // Byulleten' normativnykh aktov federal'-
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stva i uslovnye aktivy” (PBU 8/2010). Prikaz Minfina RF ot 13 dekabrya 2010 g. №167n // Rossiyskaya
gazeta, 2011. №32.
Ob utverzhdenii Tipovoy formy reestra trebovaniy kreditorov. Prikaz Minekonomrazvitiya RF
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Ob utverzhdenii Obshchikh pravil vedeniya arbitrazhnym upravlyayushchim reestra trebovaniy kreditorov.
Postanovlenie Pravitel'stva RF ot 9 iyulya 2004 g. №345 // Sobranie zakonodatel'stva RF. 2004. №29.
St. 3052.
Ob utverzhdenii Metodicheskikh ukazaniy po formirovaniyu bukhgalterskoy otchetnosti pri osushchest-
vlenii reorganizatsii organizatsiy. Prikaz Minfina RF ot 20 maya 2003 g. №44n // Byulleten' norma-
tivnykh aktov federal'nykh organov ispolnitel'noy vlasti”, 2003. №40.
Kevorkova Zh.A. Plan i korrespondentsiya schetov bukhgalterskogo ucheta. Bolee 10000 provodok. Praktika
primeneniya Plana schetov: Prakt. posobie / Zh.A. Kevorkova, N.G. Sapozhnikova, A.A. Savin. – 3-e izd.,
pererab. i dop. – M.: Prospekt; KnoRus, 2010.
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A.L. Tyutikov, A.A. Savina i dr. / pod red. A.N. Romanova. – 2-izd. – M.: Vuzovskiy uchebnik, 2008.
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uchebnik, 2011.
Sidorova V.N. Pravootnosheniya bankrotstva yuridicheskikh lits. – SPb.: Izd-vo SPbGUP, 2008.
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Popova L.V. Uchet i analiz bankrotstv: Ucheb. posobie / L.V. Popova, I.A. Maslova. – M.: Delo i Servis,
2009.

References (transliteration):
Grazhdanskiy kodeks RF (chast' pervaya) ot 30 noyabrya 1994 g. // Rossiyskaya gazeta, 1994. №238-239.
Grazhdanskiy kodeks RF (chast' vtoraya) ot 26 yanvarya 1996 g. // Sobranie zakonodatel'stva RF. 1996.
№5. St. 410.
Nalogovyy kodeks RF (chast' pervaya) ot 31 iyulya 1998 g. // Sobranie zakonodatel'stva RF. 1998. №31.
St. 3824.
Nalogovyy kodeks RF (chast' vtoraya) ot 5 avgusta 2000 g. // Sobranie zakonodatel'stva RF. 2000. №32.
St. 3340.
O nesostoyatel'nosti (bankrotstve). Federal'nyy zakon ot 26 oktyabrya 2002 g. №127-FZ // Sobranie
zakonodatel'stva RF. 2002. №43. St. 4190.
Ob utverzhdenii polozheniy po bukhgalterskomu uchetu “Uchetnaya politika organizatsii” (PBU 1/2008).
Prikaz Minfina RF ot 6 oktyabrya 2008 g. №106n // Byulleten' normativnykh aktov federal'nykh organov
ispolnitel'noy vlasti. 2008. №44.
Ob utverzhdenii polozheniy po bukhgalterskomu uchetu “Raskhody organizatsii” (PBU 10/99). Prikaz
Minfina RF ot 6 maya 1999 g. №33n // Byulleten' normativnykh aktov federal'nykh organov ispolni-
tel'noy vlasti. 1999. №26.
Ob utverzhdenii Plana schetov bukhgalterskogo ucheta finansovo-khozyaystvennoy deyatel'nosti organiza-
tsiy i Instruktsii po ego primeneniyu. Prikaz Minfina RF ot 31 oktyabrya 2000 g. №94n // Finansovaya
gazeta, 2001. №45.
Ob utverzhdenii polozheniy po bukhgalterskomu uchetu “Uchet raskhodov po zaymam i kreditam” (PBU
15/2008). Prikaz Minfina RF ot 6 oktyabrya 2008 g. №107n // Byulleten' normativnykh aktov federal'-
nykh organov ispolnitel'noy vlasti. 2008. №44.
Ob utverzhdenii polozheniy po bukhgalterskomu uchetu “Uchet gosudarstvennoy pomoshchi” (PBU 13/2000).
Prikaz Minfina RF ot 16 oktyabrya 2000 g. №92n // Finansovaya gazeta”, 2000. №47.
Ob utverzhdenii polozheniy po bukhgalterskomu uchetu “Informatsiya po prekrashchaemoy deyatel'nosti”
(PBU 16/02). Prikaz Minfina RF ot 2 iyulya 2002 g. №66n // Byulleten' normativnykh aktov federal'-
nykh organov ispolnitel'noy vlasti. 2002. №42.
Ob utverzhdenii polozheniy po bukhgalterskomu uchetu “Otsenochnye obyazatel'stva, uslovnye obyazatel'-
stva i uslovnye aktivy” (PBU 8/2010). Prikaz Minfina RF ot 13 dekabrya 2010 g. №167n // Rossiyskaya
gazeta, 2011. №32.
Ob utverzhdenii Tipovoy formy reestra trebovaniy kreditorov. Prikaz Minekonomrazvitiya RF
ot 1 sentyabrya 2004 g. №233 // Byulleten' normativnykh aktov federal'nykh organov ispolnitel'noy
vlasti, 2004. №39.
Ob utverzhdenii Obshchikh pravil vedeniya arbitrazhnym upravlyayushchim reestra trebovaniy kreditorov.
Postanovlenie Pravitel'stva RF ot 9 iyulya 2004 g. №345 // Sobranie zakonodatel'stva RF. 2004. №29.
St. 3052.
Ob utverzhdenii Metodicheskikh ukazaniy po formirovaniyu bukhgalterskoy otchetnosti pri osushchest-
vlenii reorganizatsii organizatsiy. Prikaz Minfina RF ot 20 maya 2003 g. №44n // Byulleten' norma-
tivnykh aktov federal'nykh organov ispolnitel'noy vlasti”, 2003. №40.
Kevorkova Zh.A. Plan i korrespondentsiya schetov bukhgalterskogo ucheta. Bolee 10000 provodok. Praktika
primeneniya Plana schetov: Prakt. posobie / Zh.A. Kevorkova, N.G. Sapozhnikova, A.A. Savin. – 3-e izd.,
pererab. i dop. – M.: Prospekt; KnoRus, 2010.
Romanov A.N. Organizatsiya i metody nalogovykh proverok: Ucheb. posobie / A.N. Romanov, A.A. Savin,
A.L. Tyutikov, A.A. Savina i dr. / pod red. A.N. Romanova. – 2-izd. – M.: Vuzovskiy uchebnik, 2008.
Savin A.A. Audit nalogooblozheniya: Ucheb. posobie / A.A. Savin, A.A. Savina. – 2-e izd. – M.: Vuzovskiy
uchebnik, 2011.
Sidorova V.N. Pravootnosheniya bankrotstva yuridicheskikh lits. – SPb.: Izd-vo SPbGUP, 2008.
Kobozeva N.V. Bankrotstvo: uchet, analiz, audit: praktich. posobie / N.V. Kobozeva. – M.: Magistr:
INFRA-M, 2010.
Baykina S.G. Uchet i analiz bankrotstv: Ucheb. posobie / S.G. Baykina. – 2-e izd. – M.: ITK «Dashkov
i K», 2010.
Shibanova-Roenko E.A. Sovershenstvovanie regulirovaniya otnosheniy nesostoyatel'nosti promysh-
lennykh predpriyatiy: Monografiya. – M.: Izd-vo «Sputnik+», 2010.
Popova L.V. Uchet i analiz bankrotstv: Ucheb. posobie / L.V. Popova, I.A. Maslova. – M.: Delo i Servis,
2009.

Abstract: The article describes the model of investment-innovation mechanism of administration in the sphere of housing and utilities based on the principles of commercialization of innovations, self-fi nancing and self-suffi - ciency. Investment tax credit is described as the basic fi nancial instrument for investment-innovation mechanism of administration in the sphere of housing and utilities. The article also casts light on the basic factors infl uencing the implementation of investment-innovation activity in the sphere of housing and utilities.

Keywords: taxes and taxation, investment tax credit, housing and utilities, investment-innovation activities in the sphere of housing and utilities, investment-innovation mechanism, commercialization principle, self-fi nancing principle, tax saving, competition capacity, fi nancial instrument.

References:
Ofitsial'nyy sayt Tsentral'nogo banka Rossiyskoy Federatsii: [sayt]. URL: http://www/cbr.ru/.
Leont'ev I.L. Kommertsializatsiya rezul'tatov innovatsionnoy deyatel'nosti v sotsial'noy sfere
[Elektronnyy resurs] / I.L. Leont'ev // Rosmedportal.kom/Rosmedportal.com. – 2011. – tom 2.
Medvedeva Natal'ya Viktorovna. Nalogovoe regulirovanie investitsionnoy deyatel'nosti v Rossiyskoy
Federatsii: avtoreferat dissertatsii na soiskanie uchenoy stepeni kand. ekon. nauk: 08.00.10 - finansy,
denezhnoe obrashchenie i kredit / Medvedeva Natal'ya Viktorovna. – Moskva, 2007.- 22 s.
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' pervaya ot 31 iyulya 1998 g. №146-FZ: prinyat Gos. Dumoy
16 iyulya 1998 g.: odobr. Sovetom Federatsii 17 iyulya 1998 g. (red. ot 19.07.2011).
Nalogovyy investitsionnyy kredit // Audit-it.ru [sayt]. URL: http://www.audit-it.ru/articles/account/contracts/
a68/44940.html (data obrashcheniya: 05.01.12).
Nalogovoy sisteme neobkhodimo pridat' stimuliruyushchuyu funktsiyu: obzor poslednikh sobytiy v na-
logovoy sfere, dekabr' 2009 / Rossiyskiy nalogovyy kur'er [Elektronnyy zhurnal] www.rnk.ru, №24,
dekabr' 2009.
Sapronova A.A. Nalogovoe regulirovanie investitsionnoy deyatel'nosti (na materialakh Stavropol'skogo
kraya): avtoreferat dissertatsii na soiskanie uchenoy stepeni kand. ekon. nauk: 08.00.05 - ekonomika i
upravlenie narodnym khozyaystvom / A. A. Sapronova. - Stavropol', 2006. - 23 s.
Spektor V.A., Rybal'cheno M.B. Opyt i effektivnost' perekhoda ZhKKh na innovatsionnye formy up-
ravleniya: Uchebnoe posobie. M.: GOU DPO GASIS, 2008. – 66 s.
Troshin A.N., Mazurina T.Yu., Fomkina V.I. Finansy i kredit: Uchebnik / Pod red. A.N. Troshina,
T.Yu. Mazurinoy T.Yu., V.I. Fomkinoy. – M.: INFRA – M, 2009. – 408 s.: il. ISBN 978-5-16-003527-7.

References (transliteration):
Ofitsial'nyy sayt Tsentral'nogo banka Rossiyskoy Federatsii: [sayt]. URL: http://www/cbr.ru/.
Leont'ev I.L. Kommertsializatsiya rezul'tatov innovatsionnoy deyatel'nosti v sotsial'noy sfere
[Elektronnyy resurs] / I.L. Leont'ev // Rosmedportal.kom/Rosmedportal.com. – 2011. – tom 2.
Medvedeva Natal'ya Viktorovna. Nalogovoe regulirovanie investitsionnoy deyatel'nosti v Rossiyskoy
Federatsii: avtoreferat dissertatsii na soiskanie uchenoy stepeni kand. ekon. nauk: 08.00.10 - finansy,
denezhnoe obrashchenie i kredit / Medvedeva Natal'ya Viktorovna. – Moskva, 2007.- 22 s.
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' pervaya ot 31 iyulya 1998 g. №146-FZ: prinyat Gos. Dumoy
16 iyulya 1998 g.: odobr. Sovetom Federatsii 17 iyulya 1998 g. (red. ot 19.07.2011).
Nalogovyy investitsionnyy kredit // Audit-it.ru [sayt]. URL: http://www.audit-it.ru/articles/account/contracts/
a68/44940.html (data obrashcheniya: 05.01.12).
Nalogovoy sisteme neobkhodimo pridat' stimuliruyushchuyu funktsiyu: obzor poslednikh sobytiy v na-
logovoy sfere, dekabr' 2009 / Rossiyskiy nalogovyy kur'er [Elektronnyy zhurnal] www.rnk.ru, №24,
dekabr' 2009.
Sapronova A.A. Nalogovoe regulirovanie investitsionnoy deyatel'nosti (na materialakh Stavropol'skogo
kraya): avtoreferat dissertatsii na soiskanie uchenoy stepeni kand. ekon. nauk: 08.00.05 - ekonomika i
upravlenie narodnym khozyaystvom / A. A. Sapronova. - Stavropol', 2006. - 23 s.
Spektor V.A., Rybal'cheno M.B. Opyt i effektivnost' perekhoda ZhKKh na innovatsionnye formy up-
ravleniya: Uchebnoe posobie. M.: GOU DPO GASIS, 2008. – 66 s.
Troshin A.N., Mazurina T.Yu., Fomkina V.I. Finansy i kredit: Uchebnik / Pod red. A.N. Troshina,
T.Yu. Mazurinoy T.Yu., V.I. Fomkinoy. – M.: INFRA – M, 2009. – 408 s.: il. ISBN 978-5-16-003527-7.

Abstract: The purpose of this article is to defi ne peculiarities of tax administration of bank operations. The article gives defi nition and describes the essence of tax administration as well as peculiarities of tax administration in banking. The conducted analysis helped to discover the relation between the issues of tax administration of bank operations and timely refi lling of state budget. The article states the author’s position on the status of a commercial bank as an object of tax administration and describes the measures aimed at improvement of tax control over commercial banks.

Keywords: taxes and taxation, taxes, administration, bank, charge, budget, GDP, taxpayer, control, assets.

References:
Nalogovyy kodeks RF. Chast' 1. №146-FZ ot 31.07.1998.
Nalogovyy kodeks RF. Chast' 2. №117-FZ ot 05.08.2000.
Analiticheskie dannye reytingovogo agentstva «Ekspert RA»// www.raexpert.ru
Analiticheskie dannye tsentra ekonomicheskikh issledovaniy MFPU «Sinergiya»// www.mfpa.ru

References (transliteration):
Nalogovyy kodeks RF. Chast' 1. №146-FZ ot 31.07.1998.
Nalogovyy kodeks RF. Chast' 2. №117-FZ ot 05.08.2000.
Analiticheskie dannye reytingovogo agentstva «Ekspert RA»// www.raexpert.ru
Analiticheskie dannye tsentra ekonomicheskikh issledovaniy MFPU «Sinergiya»// www.mfpa.ru

Abstract: The main goal of this article is to study the infl uence of insurance peculiarities on tax regulation of insurance activities. The author of the article carried out a comparative analysis of the terms ‘insurance market’, ‘rendering of insurance services’ from the point of view of the Civil and Tax Codes. The author provides a detailed description of the process of rendering services to the insurant by the insurer and describes the main problems arising in the process of taxation of insurants and insurance companies. The author shares his point of view concerning implementation of measures of tax regulation of insurance activities.

Keywords: taxes and taxation, tax, regulation, potential, insurance, insurer, market, services, measures.

References:
Grazhdanskiy kodeks RF. Chast' 1.№51-FZ ot 30.11.1994 (s izm. i dop.).
Nalogovyy kodeks RF. Chast' 2. №117-FZ ot 05.08.2000 (s izm. i dop.).
Federal'nyy Zakon «Ob organizatsii strakhovogo dela v Rossiyskoy Federatsii» №4015-1 ot 27.11.1992
(s izm. i dop.).
Mironova O.A. Uchet, nalogooblozhenie i audit v strakhovykh organizatsiyakh: ucheb. posobie / O.A.Mironova,
M.A.Azarskaya. – M.: Bukhgalterskiy uchet, 2005. – 253 s.
Polyak G.B., Romanov A.N. Nalogi i nalogooblozhenie: ucheb. posobie / Polyak G.B., Romanov A.N. M.:
«Yuniti-Dana». 2008. – 400 s.
Sinnikova, Yu. M. Strakhovoy rynok: problemy i perspektivy nalogovogo regulirovaniya / Yu. M.
Sinnikova // Finansy i kredit, 2010. - N 3. - S. 75-80.
Yutkina T.F. Nalogi i nalogooblozhenie: Uchebnik dlya studentov VUZov. M.: «Infra-M». 2000. 429 s.

References (transliteration):
Grazhdanskiy kodeks RF. Chast' 1.№51-FZ ot 30.11.1994 (s izm. i dop.).
Nalogovyy kodeks RF. Chast' 2. №117-FZ ot 05.08.2000 (s izm. i dop.).
Federal'nyy Zakon «Ob organizatsii strakhovogo dela v Rossiyskoy Federatsii» №4015-1 ot 27.11.1992
(s izm. i dop.).
Mironova O.A. Uchet, nalogooblozhenie i audit v strakhovykh organizatsiyakh: ucheb. posobie / O.A.Mironova,
M.A.Azarskaya. – M.: Bukhgalterskiy uchet, 2005. – 253 s.
Polyak G.B., Romanov A.N. Nalogi i nalogooblozhenie: ucheb. posobie / Polyak G.B., Romanov A.N. M.:
«Yuniti-Dana». 2008. – 400 s.
Sinnikova, Yu. M. Strakhovoy rynok: problemy i perspektivy nalogovogo regulirovaniya / Yu. M.
Sinnikova // Finansy i kredit, 2010. - N 3. - S. 75-80.
Yutkina T.F. Nalogi i nalogooblozhenie: Uchebnik dlya studentov VUZov. M.: «Infra-M». 2000. 429 s.

Abstract: Under the present economic conditions growing attention is being given to the problem of loan defaults in Russian banks. The percent of loan defaults is already estimated by a number of experts as much as 8.4 % of the loan portfolios. This is almost three times as much as 2-3 % in early 2008. Massive loan defaults will lead to both financial and tax consequences for credit companies.

Keywords: credit, bank, percent, earning, suit, creditor, obligation, record, financing, control, tax.

Contact information: Zhukova, Yulia Alexanrovna, moscow@kpmg.ru

Abstract: Objectiveness and authenticity of banking activities is much defined by formation of volume of income and spending. Defining tax base is particularly complicated, when it regards the commercial banks and their tax relations. The scientifically based classification of income and spending allows the bank to form more favorable relations regarding inclusion into the income of the commercial banks of the sums coming from various sourses, and to define spending for the costs of bank activities.
Keywords: tax, finances, bank, income, costs, services, code, taxation, VAT, income, factoring.

Contact information: Gadzhiev Vugar Advar oglyi, gadjievv81@mail.ru