Abstract: The authors of the present research carries out an analysis of tax revenues into local budgets of municipal units in the Voronezh Region over the period of time since 2013 till 2015. The results of the analysis demonstrate that the majority of municipal units in the Voronezh Region tend to decrease tax payments which proves the reduction of taxable bases and number of taxpayers in total. The subject of the research is the execution of tax authorities by municipal units. The object of the research is the provision of tax revenues into budgets of municipal units and urban districts. Theoretical and methodological bases of the research involve legal acts, laws and regulations issued by state authorities, researches of Russian scientists on the questions related to execution of tax authorities by municipal units. The authors of the research analyze the structure of muncipal budget revenue sources reflecting the fact that the main source is 'other revenues', in particular, non-repayable receipts from other budgets in the Russian Federation: from 40% to 80% are composed of dotations aimed at fiscal capacity alignment and dotations to maintain budget balancing measures). The authors also describe the role and place of applicable local taxes (land tax and personal property tax) in the process of developing the municipal budget and studies the degree of the implementation of taxable capacity of municipal units. As a result of analysis, it has been proved that part of the areas in the Voronezh Region improved their taxable capacity as a result of efficient supervisory activities conducted by the Federal Tax Service authorities. 

Keywords: intergovernmental relations, municipal budget, tax control, tax compliance, local taxes, tax potential, tax revenues, tax legislation, local budget, land tax

References:
Orobinskaya I.V., Orobinskiy A.S., Osipenko I.V. Znachenie naloga na pribyl' organizatsiy v dokhodnoy chasti konsolidirovannogo byudzheta Rossii // Finansovoe pravo i upravlenie. 2016. ¹ 2. C. 147-153. DOI: 10.7256/2310-0508.2016.2.17693.
Yushaeva R.S. Aktual'nye problemy nalogovoy sistemy Rossii // Nauchno-metodicheskiy elektronnyy zhurnal «Kontsept». 2015. T. 13. S. 3546–3550 / Rezhim dostupa : http://e-koncept.ru/2015/85710.htm.
Ofitsial'nyy sayt Federal'noy sluzhby gosudarstvennoy statistiki po Voronezhskoy oblasti / Rezhim dostupa : http://voronezhstat.gks.ru/
Ponomarev A.I. [i dr.] Ekonomicheskiy i nalogovyy potentsial nalogovoy sistemy RF [Tekst] / A.I. Ponomarev, I.V. Toporov // Nauka i obrazovanie: khozyaystvo i ekonomika; predprinimatel'stvo; pravo i upravlenie. 2015. ¹ 1(56). S. 17-22.
Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby po Voronezhskoy oblasti / Rezhim dostupa : http://www.nalog.ru/rn36/
Orobinskaya I.V. Otsenka vliyaniya nalogovoy sistemy na ekonomku Rossii / I.V. Orobinskaya, A.G. Kaz'min // Nalogi i nalogooblozhenie. 2015. ¹ 3. S. 207-223.
Orobinskaya I.V. Analiz postupleniya naloga na pribyl' organizatsiy v byudzhety oblastey Tsentral'no-Chernozemnogo rayona / I.V. Orobinskaya, A.S. Orobinskiy, L.S. Popova // Nalogi i nalogooblozhenie. 2016. ¹ 7. S. 510-519.
Maksimov A.V. Nalogovyy potentsial munitsipal'nogo obrazovaniya i puti ego narashchivaniya [Tekst] / A.V. Maksimov // Finansovye issledovaniya. 2015. ¹ 1. S. 37-38.
Loseva A.V. Elementy nalogovogo potentsiala regionov: raspredelenie, otdacha, territorial'nye razlichiya [Tekst] / A.V. Loseva // Vestnik SibUPK. 2014. ¹ 7. S. 50-60.
Kuznetsov N.G. [i dr.] Aktual'nye napravleniya realizatsii nalogovogo potentsiala regiona [Tekst] / Kuznetsov N.G., Porollo E.V., Shelepov V.G. // Finansovye issledovaniya. 2014. ¹ 3(44). S. 59-68.
Dolgikh I.N. Otsenka i puti povysheniya nalogovogo potentsiala munitsipal'nykh obrazovaniy / I.N. Dolgikh // Regional'naya ekonomika: teoriya i praktika. 2014. ¹ 27. S. 38-45.
Gengina A.V. Sravnitel'naya otsenka nalogovogo potentsiala regionov [Tekst] / A.V. Gengina // Nalogovaya politika i praktika. 2012. ¹ 1. S. 12-15.
Bryantseva L.V. Sushchnost' nalogovogo monitoringa kak novogo vida nalogovogo administrirovaniya/ L.V. Bryantseva, I.V. Orobinskaya, I.N. Maslova // Vestnik Voronezhskogo gosudarstvennogo agrarnogo universiteta. Voronezh: FGBOU VPO Voronezhskiy GAU. 2014. ¹ 4(43). S. 189-198.
Arkhiptseva, L.M. Nalogovyy potentsial: teoreticheskie i prakticheskie aspekty ispol'zovaniya i planirovaniya nalogovykh postupleniy [Tekst] / L.M. Arkhiptseva // Nalogi i nalogooblozhenie. Rezhim dostupa: http://www.lawmix.ru/bux/44415/
Ob obshchikh printsipakh organizatsii mestnogo samoupravleniya v Rossiyskoy Federatsii [Elektronnyy resurs]: [Federal'nyy zakon ot 29.12.2014 g. ¹458-FZ ot 29.12.2014 g. ¹458-FZ] / SPS «Garant»: Rezhim dostupa / http://www.consultant.ru/popular/selfgovernment/
Byudzhetnyy kodeks [Elektronnyy resurs]: [Federal'nyy Zakon ot 31.07.1998 g. ¹ 145-FZ: red. ot 26.12.2014 g.] // SPS «Konsul'tantPlyus» : Rezhim dostupa / http://www.consultant.ru/document/cons_doc_LAW
Shchepachev V.A. Organy mestnogo samoupravleniya i ob'edineniya
munitsipal'nykh obrazovaniy kak sub'ekty prava zakonodatel'noy initsiativy // Pravo i politika. 2012. ¹ 12. C. 1956-1959.
Sokolova O.S. Administrativno-pravovoe regulirovanie munitsipal'nykh informatsionnykh otnosheniy // Administrativnoe i munitsipal'noe pravo. 2010. ¹ 9. C. 85-91.

References (transliteration):
Orobinskaya I.V., Orobinskiy A.S., Osipenko I.V. Znachenie naloga na pribyl' organizatsiy v dokhodnoy chasti konsolidirovannogo byudzheta Rossii // Finansovoe pravo i upravlenie. 2016. ¹ 2. C. 147-153. DOI: 10.7256/2310-0508.2016.2.17693.
Yushaeva R.S. Aktual'nye problemy nalogovoy sistemy Rossii // Nauchno-metodicheskiy elektronnyy zhurnal «Kontsept». 2015. T. 13. S. 3546–3550 / Rezhim dostupa : http://e-koncept.ru/2015/85710.htm.
Ofitsial'nyy sayt Federal'noy sluzhby gosudarstvennoy statistiki po Voronezhskoy oblasti / Rezhim dostupa : http://voronezhstat.gks.ru/
Ponomarev A.I. [i dr.] Ekonomicheskiy i nalogovyy potentsial nalogovoy sistemy RF [Tekst] / A.I. Ponomarev, I.V. Toporov // Nauka i obrazovanie: khozyaystvo i ekonomika; predprinimatel'stvo; pravo i upravlenie. 2015. ¹ 1(56). S. 17-22.
Ofitsial'nyy sayt Federal'noy nalogovoy sluzhby po Voronezhskoy oblasti / Rezhim dostupa : http://www.nalog.ru/rn36/
Orobinskaya I.V. Otsenka vliyaniya nalogovoy sistemy na ekonomku Rossii / I.V. Orobinskaya, A.G. Kaz'min // Nalogi i nalogooblozhenie. 2015. ¹ 3. S. 207-223.
Orobinskaya I.V. Analiz postupleniya naloga na pribyl' organizatsiy v byudzhety oblastey Tsentral'no-Chernozemnogo rayona / I.V. Orobinskaya, A.S. Orobinskiy, L.S. Popova // Nalogi i nalogooblozhenie. 2016. ¹ 7. S. 510-519.
Maksimov A.V. Nalogovyy potentsial munitsipal'nogo obrazovaniya i puti ego narashchivaniya [Tekst] / A.V. Maksimov // Finansovye issledovaniya. 2015. ¹ 1. S. 37-38.
Loseva A.V. Elementy nalogovogo potentsiala regionov: raspredelenie, otdacha, territorial'nye razlichiya [Tekst] / A.V. Loseva // Vestnik SibUPK. 2014. ¹ 7. S. 50-60.
Kuznetsov N.G. [i dr.] Aktual'nye napravleniya realizatsii nalogovogo potentsiala regiona [Tekst] / Kuznetsov N.G., Porollo E.V., Shelepov V.G. // Finansovye issledovaniya. 2014. ¹ 3(44). S. 59-68.
Dolgikh I.N. Otsenka i puti povysheniya nalogovogo potentsiala munitsipal'nykh obrazovaniy / I.N. Dolgikh // Regional'naya ekonomika: teoriya i praktika. 2014. ¹ 27. S. 38-45.
Gengina A.V. Sravnitel'naya otsenka nalogovogo potentsiala regionov [Tekst] / A.V. Gengina // Nalogovaya politika i praktika. 2012. ¹ 1. S. 12-15.
Bryantseva L.V. Sushchnost' nalogovogo monitoringa kak novogo vida nalogovogo administrirovaniya/ L.V. Bryantseva, I.V. Orobinskaya, I.N. Maslova // Vestnik Voronezhskogo gosudarstvennogo agrarnogo universiteta. Voronezh: FGBOU VPO Voronezhskiy GAU. 2014. ¹ 4(43). S. 189-198.
Arkhiptseva, L.M. Nalogovyy potentsial: teoreticheskie i prakticheskie aspekty ispol'zovaniya i planirovaniya nalogovykh postupleniy [Tekst] / L.M. Arkhiptseva // Nalogi i nalogooblozhenie. Rezhim dostupa: http://www.lawmix.ru/bux/44415/
Ob obshchikh printsipakh organizatsii mestnogo samoupravleniya v Rossiyskoy Federatsii [Elektronnyy resurs]: [Federal'nyy zakon ot 29.12.2014 g. ¹458-FZ ot 29.12.2014 g. ¹458-FZ] / SPS «Garant»: Rezhim dostupa / http://www.consultant.ru/popular/selfgovernment/
Byudzhetnyy kodeks [Elektronnyy resurs]: [Federal'nyy Zakon ot 31.07.1998 g. ¹ 145-FZ: red. ot 26.12.2014 g.] // SPS «Konsul'tantPlyus» : Rezhim dostupa / http://www.consultant.ru/document/cons_doc_LAW
Shchepachev V.A. Organy mestnogo samoupravleniya i ob'edineniya
munitsipal'nykh obrazovaniy kak sub'ekty prava zakonodatel'noy initsiativy // Pravo i politika. 2012. ¹ 12. C. 1956-1959.
Sokolova O.S. Administrativno-pravovoe regulirovanie munitsipal'nykh informatsionnykh otnosheniy // Administrativnoe i munitsipal'noe pravo. 2010. ¹ 9. C. 85-91.

Abstract: The subject of research is the regional differentiation of taxation in the small business sphere which is not fully studied at the scientific level in contrast to other countries such as the United States employing specialized funds and institutions involved in the development of tax issues including small businesses. In this regard, the author pays special attention to the differentiation of taxation at the level of the federation constituents as well as promising areas of taxation. The author offers her own rating of the Russian Federation regions. The main research methods include comparative and historical methods as well as analysis. The regional differentation of taxation has been covered by many Russian experts in this way or another. However, the author of the present article examines the regional differentiation of the Russian Federation taxation in the small business sphere and offers improvements and solutions for the regional taxation system. The scientific novelty of the research is caused by the fact that the author offers solutions of the problem of the regional differentitation of taxation in the small business sphere. 

Keywords: patent system, taxation of entrepreneurs, regional development, regional taxes, differenciation of taxes, taxation of small business, small business, simplified tax system, special economic zones, state control

References:
http://cyberleninka.ru/article/n/regionalnoe-nalogooblozhenie-kak-faktor-razvitiya-subektov-malogo-predprinimatelstva
http://economy.gov.ru/minec/activity/sections/sez/preferences/taxconcession
Bryzgalin A.V., Fedorova O.S., Kogan I.G., Koroleva M.V., Popkova Zh.G., Muravleva T.V., Nechaeva A.E., Orlova V.A., Melent'eva O.V., Pogorletskaya Yu.I., Porollo E.V., Savina O.N., Khochuev V.A., Shumakhov R.V. Nalog na pribyl': iz praktiki nalogovogo konsul'tirovaniya // Nalogi i finansovoe pravo. 2015. N 7. S. 7-166.
doklad Minekonomrazvitiya Rossii «Ob osushchestvlenii gosudarstvennogo kontrolya (nadzora), munitsipal'nogo kontrolya v sootvetstvuyushchikh sferakh deyatel'nosti i ob effektivnosti takogo kontrolya (nadzora)», s.10
Dynkina A. Sprashivali? Otvechaem! // Raschet. 2010. N 8. S. 98-99.
Egorkina O. Kakuyu otchetnost' dolzhen predstavlyat' kommersant v zavisimosti ot primenyaemogo rezhima nalogooblozheniya? // Arsenal predprinimatelya. 2015. N 1. S. 42-48.
Il'in A.Yu. Nalogovyy kontrol': tendentsiya effektivnosti i dal'neyshego razvitiya // Finansovoe pravo. 2014. N 7. S. 24-28.
Klimova M.A. Nalogovye organy i nalogoplatel'shchiki: osnovy pravovykh vzaimootnosheniy. M.: Bibliotechka "Rossiyskoy gazety", 2014. Vyp. 19. 192 s.
Osnovnye napravleniya deyatel'nosti Pravitel'stva Rossiyskoy Federatsii na period do 2018 goda (utv. Pravitel'stvom RF 31.01.2013)
Proekt Rasporyazheniya Pravitel'stva RF (po sostoyaniyu na 21.11.2014) (podgotovlen Minsel'khozom Rossii) (Rasporyazhenie podpisano 02.02.2015 N 151-r)
Sazonova N.G. Minfin vypustil vazhnye raz'yasneniya dlya predprinimateley na patente // Uproshchenka. 2015. N 10. S. 62-67.
Sokhova F.V. Nalogovyy mekhanizm razvitiya byudzhetnogo potentsiala regiona : avtoreferat dis. ... kandidata ekonomicheskikh nauk : 08.00.10 / Sokhova Fatima Viktorovna; [Mesto zashchity: Ros. akad. gos. sluzhby pri Prezidente RF]
Starodubtseva I. Regional'noe nalogooblozhenie. Ob izmeneniyakh, vstupayushchikh v silu v 2016 g. // Finansovaya gazeta. 2016. N 3. S. 9, 11-12.
Tarkhova A.V., Voloshina O.V., Neustoychivost' regional'noy nalogovoy politiki v usloviyakh disproportsional'nogo razvitiya territorial'no-vosproizvodstvennykh sistem // Ekonomika i predprinimatel'stvo. 2013 (12-2):358-361
Chumachenko E.A. Nalogovoe planirovanie kak osnova proektirovaniya dokhodov byudzheta regiona : dissertatsiya ... kandidata ekonomicheskikh nauk : 08.00.10, Rostov-na-Donu, 2003, s.4
Shestakova E. Chto zhdet malyy biznes v 2015 g. 10 bukhgalterskikh i nalogovykh problem // Finansovaya gazeta. 2014. N 46. S. 8-9.

References (transliteration):
http://cyberleninka.ru/article/n/regionalnoe-nalogooblozhenie-kak-faktor-razvitiya-subektov-malogo-predprinimatelstva
http://economy.gov.ru/minec/activity/sections/sez/preferences/taxconcession
Bryzgalin A.V., Fedorova O.S., Kogan I.G., Koroleva M.V., Popkova Zh.G., Muravleva T.V., Nechaeva A.E., Orlova V.A., Melent'eva O.V., Pogorletskaya Yu.I., Porollo E.V., Savina O.N., Khochuev V.A., Shumakhov R.V. Nalog na pribyl': iz praktiki nalogovogo konsul'tirovaniya // Nalogi i finansovoe pravo. 2015. N 7. S. 7-166.
doklad Minekonomrazvitiya Rossii «Ob osushchestvlenii gosudarstvennogo kontrolya (nadzora), munitsipal'nogo kontrolya v sootvetstvuyushchikh sferakh deyatel'nosti i ob effektivnosti takogo kontrolya (nadzora)», s.10
Dynkina A. Sprashivali? Otvechaem! // Raschet. 2010. N 8. S. 98-99.
Egorkina O. Kakuyu otchetnost' dolzhen predstavlyat' kommersant v zavisimosti ot primenyaemogo rezhima nalogooblozheniya? // Arsenal predprinimatelya. 2015. N 1. S. 42-48.
Il'in A.Yu. Nalogovyy kontrol': tendentsiya effektivnosti i dal'neyshego razvitiya // Finansovoe pravo. 2014. N 7. S. 24-28.
Klimova M.A. Nalogovye organy i nalogoplatel'shchiki: osnovy pravovykh vzaimootnosheniy. M.: Bibliotechka "Rossiyskoy gazety", 2014. Vyp. 19. 192 s.
Osnovnye napravleniya deyatel'nosti Pravitel'stva Rossiyskoy Federatsii na period do 2018 goda (utv. Pravitel'stvom RF 31.01.2013)
Proekt Rasporyazheniya Pravitel'stva RF (po sostoyaniyu na 21.11.2014) (podgotovlen Minsel'khozom Rossii) (Rasporyazhenie podpisano 02.02.2015 N 151-r)
Sazonova N.G. Minfin vypustil vazhnye raz'yasneniya dlya predprinimateley na patente // Uproshchenka. 2015. N 10. S. 62-67.
Sokhova F.V. Nalogovyy mekhanizm razvitiya byudzhetnogo potentsiala regiona : avtoreferat dis. ... kandidata ekonomicheskikh nauk : 08.00.10 / Sokhova Fatima Viktorovna; [Mesto zashchity: Ros. akad. gos. sluzhby pri Prezidente RF]
Starodubtseva I. Regional'noe nalogooblozhenie. Ob izmeneniyakh, vstupayushchikh v silu v 2016 g. // Finansovaya gazeta. 2016. N 3. S. 9, 11-12.
Tarkhova A.V., Voloshina O.V., Neustoychivost' regional'noy nalogovoy politiki v usloviyakh disproportsional'nogo razvitiya territorial'no-vosproizvodstvennykh sistem // Ekonomika i predprinimatel'stvo. 2013 (12-2):358-361
Chumachenko E.A. Nalogovoe planirovanie kak osnova proektirovaniya dokhodov byudzheta regiona : dissertatsiya ... kandidata ekonomicheskikh nauk : 08.00.10, Rostov-na-Donu, 2003, s.4
Shestakova E. Chto zhdet malyy biznes v 2015 g. 10 bukhgalterskikh i nalogovykh problem // Finansovaya gazeta. 2014. N 46. S. 8-9.

Abstract: Russia's experience in implementing tax conslidation rules, in particular, creation of the institution of taxpayers' consoidation groups in 2012 allows to start summarzing the results of their activity for the three-year period. In addition to the analysis of the results, positive and negative effects for both conslidation groups and budget system of Russia, the author of the research article also defines a number of specific issues that haven't been solved so far. These issues include the lack of a clearly defined share of taxable profit rates that can be used by participants of the conslidation group under the law of the Russian Federation. In her research Kondrashova has used the following research methods: comparative analysis and synthesis, deducation and induction and historical restrospect. The results of the analysis demonstrate that conslidation groups of taxpayers include entities conducting all kinds of activities and located/having  separate subdivisions in various constituents of the Russian Federation. The author analyzes cases when participants of conslidation groups have the right to reduce the profit tax rate under the law of the Russian Federation. According to the author, it is possible to make a positive decision about application of reduced tax rates after eliminating uncertanties in interpreting regional laws. These uncertainties have been defined by the author in the course of analysis of the regional legislation.        

Keywords: share of taxable income, tax base, regional budget, regular participant, responsible participant, taxpayer, right to tax rate, reduced tax rate, income tax, consolidation group of taxpayeres

References:
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) // www.consultant.ru.
Zakon Respubliki Buryatiya ot 26.11.2002 ¹ 145-III (red. ot 07.07.2015) «O nekotorykh voprosakh nalogovogo regulirovaniya v Respublike Buryatiya, otnesennykh zakonodatel'stvom Rossiyskoy Federatsii o nalogakh i sborakh k vedeniyu sub'ektov Rossiyskoy Federatsii» // www.consultant.ru.
Pis'mo Minfina Rossii ot 07.03.2014 ¹ 03-03-06/1/10201// www.consultant.ru.
Zakon KhMAO-Yugry ot 30.09.2011 ¹ 87-oz (red. ot 17.10.2014) «O stavkakh naloga na pribyl' organizatsiy, podlezhashchego zachisleniyu v byudzhet Khanty-Mansiyskogo avtonomnogo okruga – Yugry» // www.consultant.ru.
Zakon Respubliki Bashkortostan ot 31.10.2011 ¹ 454-z «Ob ustanovlenii ponizhennoy nalogovoy stavki naloga na pribyl' organizatsiy investoram, osushchestvlyayushchim investitsionnuyu deyatel'nost' v forme kapital'nykh vlozheniy v Respublike Bashkortostan» // www.consultant.ru.
Pis'ma Minfina Rossii ot 06.02.2012 ¹ 03-03-06/1/65, ot 30.12.2011 ¹ 03-03-06/1/853, ot 28.12.2011 ¹ 03-03-10/126, ot 30.12.2011 ¹ 03-03-06/1/852 // www.consultant.ru.

References (transliteration):
Nalogovyy kodeks Rossiyskoy Federatsii (chast' pervaya) // www.consultant.ru.
Zakon Respubliki Buryatiya ot 26.11.2002 ¹ 145-III (red. ot 07.07.2015) «O nekotorykh voprosakh nalogovogo regulirovaniya v Respublike Buryatiya, otnesennykh zakonodatel'stvom Rossiyskoy Federatsii o nalogakh i sborakh k vedeniyu sub'ektov Rossiyskoy Federatsii» // www.consultant.ru.
Pis'mo Minfina Rossii ot 07.03.2014 ¹ 03-03-06/1/10201// www.consultant.ru.
Zakon KhMAO-Yugry ot 30.09.2011 ¹ 87-oz (red. ot 17.10.2014) «O stavkakh naloga na pribyl' organizatsiy, podlezhashchego zachisleniyu v byudzhet Khanty-Mansiyskogo avtonomnogo okruga – Yugry» // www.consultant.ru.
Zakon Respubliki Bashkortostan ot 31.10.2011 ¹ 454-z «Ob ustanovlenii ponizhennoy nalogovoy stavki naloga na pribyl' organizatsiy investoram, osushchestvlyayushchim investitsionnuyu deyatel'nost' v forme kapital'nykh vlozheniy v Respublike Bashkortostan» // www.consultant.ru.
Pis'ma Minfina Rossii ot 06.02.2012 ¹ 03-03-06/1/65, ot 30.12.2011 ¹ 03-03-06/1/853, ot 28.12.2011 ¹ 03-03-10/126, ot 30.12.2011 ¹ 03-03-06/1/852 // www.consultant.ru.

Abstract: The object of the research is the tax revenues and tax relations of the Russian Federation constituents as well as the problems and their efficiency improvement practices. The subject of the research is the combination of theoretical, methodological and practical issues aimed at improving efficiency of the Russian Federation constituents' revenues management. In her research Musaeva examines the problems of the development of tax federalism in the Russian Federation in the modern period. The emphasis is made on the need to increase efficiency of tax rebates and incentives. Special attention is also paid to the potential growth of budget revenues from the Russian Federation constituents, in particular, the Republic of Dagestan, as well as the improvement of taxes incoming into the regional and local budgets. The main purpose of the research is to assess problems and define priorities for improving the Russian Federation constituents' revenues management as the factor of growing regional tax potentials and options. To achieve the research objectives, Musaeva has carried out a successive and step-by-step analysis of scientific researches by foreign and Russian authors, periodical literature and conference materials, legislative acts of the Russian Federation and regions thereof, reference and statistical materials. In the course of her analysis Musaeva has used both general scientific and special methods and tools such as system functional approach and dialectical approaches, principles of logical anaylsis and synthesis, methods of classification, grouping and generalization, expert evaluatoin, comparative and factor analysis and economic mathematical modelling. The scientific novelty of the article is caused by the fact that the author has developed scientific, methodological and practical suggestions and recommendations aimed at improving the efficiency of the Russian Federation constituents' revenues management as the guarantees of fair transregional tax competition in the modern period. The need for balanced territorial budgets amid today's unstable geopolical situation defines the priority of increasing the share of local budget revenues in the Russian Federation constituents through raising their taxable capacities and efficient use of of them. The researcher has also analyzed the problems arising in the process of developing tax federalism in the Russian Federation at this stage. She determines what causes difficulties with allocation of taxes between the budget levels taking into account peculiarities of the socio-economic development of the Russian Federation. Musaeva also analyzes the methods and problems of objective assessement of regional taxable capacities and proves the need for keeping the record of tax competitive ability of regions when generating tax revenues for the purpose of conducting the equal policy of redistribution of financial sources between elements of the budget system. The author also offers her own inventory to assess taxable capacities of the Russian Federation constituents. This inventory implies the corrective factor and allows to increase efficiency and to consider peculiarities of regions with the low level of local tax revenues. The researcher has calculated the taxable capacity of the Republic of Dagestan based using the inventory and based on that defined potentials for increasing the level of collectability fo regional tax revenues. The author has also made particular recommendations on regulation of tax incentives in the Russian Federation and reinforcement of their investment focus. Musaeva offers a set of recommendations to improve the efficiency of the Personal Income Tax administration as the most significant source for tax revenues of the Dagestan Republic budget.      

Keywords: revenues, Republic of Dagestan, taxable capacity, tax options, management, tax tools, tax competition, tax competition, tax incentives, tax privileges, Federation constituents

References:
Sirazhudinova S.I. Nalogovyy potentsial sub'ektov Federatsii: pokazateli, metodika i problemy otsenki // Nalogi i nalogooblozhenie. 2012 – ¹5.
Pinskaya M.R., Malis N.I., Milogolov N. S. Rules of Taxation of Controlled Foreign Companies: A Comparative Study // Asian Social Science. 2015-Vol.11.-No.3. doi:10.5539/ass.v11n3p274.
Panskov V.V. Nalogi v sisteme metodov finansovogo regulirovaniya ekonomiki.//Ekonomika. Nalogi. Pravo.-¹1.
Ong Lynette H.Fiscal federalism and soft bubget constraints: The case of China //International Political Science Review. 2011.-¹33(4).P.454-474.
Organizatsiya i metodika provedeniya nalogovykh proverok: ucheb. posobie / pod red. V.V. Kuz'menko. – M.: Infra-M, 2012. – 188 s.
Nalogi i nalogovaya sistema Rossiyskoy Federatsii/ Uchebnoe posobie pod red. B.Kh. Alieva, Kh.M. Musaevoy/ Kollektiv avtorov.-M.: YuNITI-DANA, 2014.
Musaeva Kh.M., Sirazhudinova S.I. K voprosu o sushchnosti definitsiy «nalogovyy kontrol'» i otsenke rezervov rosta nalogovykh dokhodov// Finansy i kredit.2013-¹8(536).
Musaeva Kh.M. O problemakh i perspektivakh razvitiya nalogovogo federalizma v usloviyakh modernizatsii ekonomiki RF.// Finansy i upravlenie. 2013.-¹ 1.
Musaeva Kh.M. Formirovanie i razvitie nalogovogo federalizma v RF: problemy i perspektivy.// Nalogi i nalogooblozhenie.2012-¹4.
Musgrave Richard, Musgrave Peggy. Public Finance in Theory and Practice.-M.: Business Atlas, 2009.-P. 319.
Kunitsyna N. N., Roshchupkina V.V. Problemy otsenki nalogovogo potentsiala regiona. // Nalogi i nalogooblozhenie. 2008.-¹ 2 (59).
Igonina L.L. Razvitie nalogovogo potentsiala v determinantakh modernizatsionnykh protsessov.//Nalogi i finansovoe pravo.2012-¹3.
Der bundesstaatliche Finanzausgleich 07.11.2011.URl. //www.bundes-finanzministerium.de/.
Somoev R.G. Byudzhetnyy federalizm i razvitie mezhbyudzhetnykh otnosheniy v RF. Monografiya.-SPb.: Piter, 1999-210s.
Ekonomika nalogovykh reform / Pod red. Pod red. I.A. Mayburova, Yu.B. Ivanova, L.L. Tarangul.-Irpen'. – Kiev – Alerta. 2013.-567s.
Giraev V.K. Regional'naya nalogovaya politika v kontekste stimulirovaniya investitsiy // Nalogi i nalogooblozhenie. - 2014. - 2. - C. 124 - 137. DOI: 10.7256/1812-8688.2014.2.11187.

References (transliteration):
Sirazhudinova S.I. Nalogovyy potentsial sub'ektov Federatsii: pokazateli, metodika i problemy otsenki // Nalogi i nalogooblozhenie. 2012 – ¹5.
Pinskaya M.R., Malis N.I., Milogolov N. S. Rules of Taxation of Controlled Foreign Companies: A Comparative Study // Asian Social Science. 2015-Vol.11.-No.3. doi:10.5539/ass.v11n3p274.
Panskov V.V. Nalogi v sisteme metodov finansovogo regulirovaniya ekonomiki.//Ekonomika. Nalogi. Pravo.-¹1.
Ong Lynette H.Fiscal federalism and soft bubget constraints: The case of China //International Political Science Review. 2011.-¹33(4).P.454-474.
Organizatsiya i metodika provedeniya nalogovykh proverok: ucheb. posobie / pod red. V.V. Kuz'menko. – M.: Infra-M, 2012. – 188 s.
Nalogi i nalogovaya sistema Rossiyskoy Federatsii/ Uchebnoe posobie pod red. B.Kh. Alieva, Kh.M. Musaevoy/ Kollektiv avtorov.-M.: YuNITI-DANA, 2014.
Musaeva Kh.M., Sirazhudinova S.I. K voprosu o sushchnosti definitsiy «nalogovyy kontrol'» i otsenke rezervov rosta nalogovykh dokhodov// Finansy i kredit.2013-¹8(536).
Musaeva Kh.M. O problemakh i perspektivakh razvitiya nalogovogo federalizma v usloviyakh modernizatsii ekonomiki RF.// Finansy i upravlenie. 2013.-¹ 1.
Musaeva Kh.M. Formirovanie i razvitie nalogovogo federalizma v RF: problemy i perspektivy.// Nalogi i nalogooblozhenie.2012-¹4.
Musgrave Richard, Musgrave Peggy. Public Finance in Theory and Practice.-M.: Business Atlas, 2009.-P. 319.
Kunitsyna N. N., Roshchupkina V.V. Problemy otsenki nalogovogo potentsiala regiona. // Nalogi i nalogooblozhenie. 2008.-¹ 2 (59).
Igonina L.L. Razvitie nalogovogo potentsiala v determinantakh modernizatsionnykh protsessov.//Nalogi i finansovoe pravo.2012-¹3.
Der bundesstaatliche Finanzausgleich 07.11.2011.URl. //www.bundes-finanzministerium.de/.
Somoev R.G. Byudzhetnyy federalizm i razvitie mezhbyudzhetnykh otnosheniy v RF. Monografiya.-SPb.: Piter, 1999-210s.
Ekonomika nalogovykh reform / Pod red. Pod red. I.A. Mayburova, Yu.B. Ivanova, L.L. Tarangul.-Irpen'. – Kiev – Alerta. 2013.-567s.
Giraev V.K. Regional'naya nalogovaya politika v kontekste stimulirovaniya investitsiy // Nalogi i nalogooblozhenie. - 2014. - 2. - C. 124 - 137. DOI: 10.7256/1812-8688.2014.2.11187.

Abstract: In her article Pyanova analyzes social benefits on corporate property tax as a mean of social support of citizens in the Russian Federation. Based on the analysis of the the two groups of regions, the researcher concludes that corporate property taxation involves extensive and sometimes unjustified implementation of social benefits. Moreover, there is a general trend towards reduction of the quantity of taxpayers who uses social benefits on corporate property tax. Thus, Russia faces the need to monitor the use of tax benefits and exemptions through assessing their efficiency and effectiveness. With the help of the methods of description and generalization, the researcher has discovered particular causes of the low efficiency and effectiveness of social benefits on corporate property tax. To analyze the frequency of such benefits, the researcher has used the methods comparison, statistical data analysis, graphic presentation of data and author's calculations. The main conclusions of the research are the following: 1) The result of the implementation of social benefits on corporate property tax is the reduction of the tax burden accompanied with the need to spend savings on socially important goals. 2) At the present time there is no unified regulation of the Russian Federation to assess effectiveness and efficiency of implemented social benefits granted to organizations, the major part of the regions under review do not conduct such assessment at all. 3) Beneficiary regions are less interested in implementing autonomous fiscal policy, in particular, social support of their citizens, compared to non-beneficiary regions. A number of the Russian Federation constituents do not grant property tax benefits locally. 4) Current social benefits on corporate property tax are inefficient and ineffective. 5) The defective mechanism for computation of corporate property tax creates uncertainty and complicates the performance of a social function of this tax. 

Keywords: assessment of efficiency, efficiency of benefits, social benefits, property taxation, efficiency of tax advantages, tax advantages, tax benefits, social support, social function of taxes, reduction of tax burden, social sphere, social services

References:
Derevenskikh M.N., Orobinskaya I.V. Povyshenie roli imushchestvennogo nalogooblozheniya v formirovanii regional'nykh byudzhetov v Rossiyskoy Federatsii // Finansy i kredit.-¹ 5(629). – 2015. – s. 41-48.
Barulin S.V., Kazak A.Yu., Slepukhina Yu.E. Optimizatsiya nalogovykh l'got na osnove iz otsenki // Vestnik UrFU. Seriya Ekonomika i upravlenie.-¹6.-2014. – s.117-147.
Bannova V.A., Knyazeva M.V. Problemy i puti sovershenstvovaniya otsenki effektivnosti nalogovykh l'got // Izvestiya Irkutskoy gosudarstvennoy ekonomicheskoy akademii. – T.6, ¹3. – 2015.
Aktual'nye problemy razvitiya nalogovoy sistemy Rossii v pervom desyatiletii 21 veka // Monografiya pod red. L.I. Goncharenko. – M.: Finuniversitet. – 2011.
Postanovlenie Pravitel'stva Rossiyskoy Federatsii ot 15 aprelya 2014 goda ¹296 «Ob utverzhdenii Gosudarstvennoy programmy Rossiyskoy Federatsii «Sotsial'naya podderzhka grazhdan»».
Osnovnye napravleniya Nalogovoy politiki Rossiyskoy Federatsii na 2016 god i na planovyy period 2017 i 2018 godov.
Kurkov I.I, P'yanova M.V. Nalog na nedvizhimost' fizicheskikh lits v Rossii: problemy i perspektivy // Nalogi i nalogooblozhenie – 2015.-¹ 4 (130) – s. 289-299.
Naydenova T.A., Shvetsova T.N. Nalogovye l'goty i ikh rol' v sotsial'no-ekonomicheskom razvitii // Nauka i mir.-¹9(13).-2014.-s.73-76.
Pod'yablonskaya E.P. Optimizatsiya gosudarstvennykh raskhodov na sotsial'nuyu podderzhku grazhdan i napravleniya povysheniya ee effektivnosti // Finansy i kredit.-¹40(568). – 2013 – s.52-62.
www.gks.ru Ofitsial'nyy sayt Rosstata
www.nalog.ru Ofitsial'nyy sayt FNS Rossii
http://marketing.rbc.ru

References (transliteration):
Derevenskikh M.N., Orobinskaya I.V. Povyshenie roli imushchestvennogo nalogooblozheniya v formirovanii regional'nykh byudzhetov v Rossiyskoy Federatsii // Finansy i kredit.-¹ 5(629). – 2015. – s. 41-48.
Barulin S.V., Kazak A.Yu., Slepukhina Yu.E. Optimizatsiya nalogovykh l'got na osnove iz otsenki // Vestnik UrFU. Seriya Ekonomika i upravlenie.-¹6.-2014. – s.117-147.
Bannova V.A., Knyazeva M.V. Problemy i puti sovershenstvovaniya otsenki effektivnosti nalogovykh l'got // Izvestiya Irkutskoy gosudarstvennoy ekonomicheskoy akademii. – T.6, ¹3. – 2015.
Aktual'nye problemy razvitiya nalogovoy sistemy Rossii v pervom desyatiletii 21 veka // Monografiya pod red. L.I. Goncharenko. – M.: Finuniversitet. – 2011.
Postanovlenie Pravitel'stva Rossiyskoy Federatsii ot 15 aprelya 2014 goda ¹296 «Ob utverzhdenii Gosudarstvennoy programmy Rossiyskoy Federatsii «Sotsial'naya podderzhka grazhdan»».
Osnovnye napravleniya Nalogovoy politiki Rossiyskoy Federatsii na 2016 god i na planovyy period 2017 i 2018 godov.
Kurkov I.I, P'yanova M.V. Nalog na nedvizhimost' fizicheskikh lits v Rossii: problemy i perspektivy // Nalogi i nalogooblozhenie – 2015.-¹ 4 (130) – s. 289-299.
Naydenova T.A., Shvetsova T.N. Nalogovye l'goty i ikh rol' v sotsial'no-ekonomicheskom razvitii // Nauka i mir.-¹9(13).-2014.-s.73-76.
Pod'yablonskaya E.P. Optimizatsiya gosudarstvennykh raskhodov na sotsial'nuyu podderzhku grazhdan i napravleniya povysheniya ee effektivnosti // Finansy i kredit.-¹40(568). – 2013 – s.52-62.
www.gks.ru Ofitsial'nyy sayt Rosstata
www.nalog.ru Ofitsial'nyy sayt FNS Rossii
http://marketing.rbc.ru

Abstract: In her article Aguzarova examines the possibility of enhancing the role of regional taxes as well as relevant changes in the Russian tax legislation. She emphasizes that the regional taxes should be the main and stable source of regional budget revenues. The analysis carried out in this research has allowed to define a minor role of taxes under research. To enhance their role it is advisable to improve the tax legislation of the Russian Federation. Unstable applicable laws on taxes and dues have a negative effect on the entire tax system. Therefore there is an urgent need to improve the tax laws, and this can be done only through cooperation with the tax authorities. When writing this research article, the author has used economic research methods such as the method of synthesis and analysis, the comparative method, and others. The scientific novelty of the research is reflected in the author's proposals on strengthening the role of regional taxes in the Russian Federation. It is proposed to create a stable legislation on taxes and duties taking into account the interests of both the state and taxpayers. For the present time annual changes still reflect a minor role of regional taxes in the system of budget revenues of the Russian Federation constituents. 

Keywords: regional taxes, motor vehicle tax, property tax, gambling, gambling area, vehicles, regional budget, tax revenues, cadastral value, regional legislation

References:
Aguzarova F.S. Vliyanie imushchestvennykh nalogov na nalogovyy potentsial regiona (na primere RSO-Alaniya)//Pravo i investitsii. 2013. ¹3-4. S.37-41
Aguzarova L.A. Novoe v nalogovom zakonodatel'stve Rossiyskoy Federatsii//Audit i finansovyy analiz. 2014. ¹ 6. S. 9-11.
Bespalov M.V. Analiz osnovnykh izmeneniy nalogovogo i bukhgalterskogo zakonodatel'stva v 2015 g.//Bukhgalterskiy uchet v byudzhetnykh i nekommercheskikh organizatsiyakh. 2015. ¹ 4 (364). S. 23-30.
Abakarova R.Sh. Vedenie naloga na nedvizhimost' kak sposob povysheniya effektivnosti nalogovoy sistemy v chasti imushchestvennogo nalogooblozheniya//Finansovaya analitika: problemy i resheniya. 2015. ¹ 7 (241). S. 46-51.
Derevenskikh M.N., Orobinskaya I.V. Povyshenie roli imushchestvennogo nalogooblozheniya v formirovanii regional'nykh byudzhetov v Rossiyskoy Federatsii//Finansy i kredit. 2015. ¹ 5 (629). S. 41-50.
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2015 god i na planovyy period 2016 i 2017 godov.
Nesterenko I.Yu. Regional'nye nalogovye l'goty: praktika primeneniya i ekonomicheskaya otsenka//Finansy i kredit. 2015. ¹ 1 (625). S. 29-39.
Federal'nyy zakon Rossiyskoy Federatsii ot 29 dekabrya 2006 goda «O gosudarstvennom regulirovanii deyatel'nosti po organizatsii i provedeniyu azartnykh igr i o vnesenii izmeneniy v nekotorye zakonodatel'nye akty Rossiyskoy Federatsii».
Artemenko D.A., Aguzarova L.A. Soderzhanie i sushchnostnaya spetsifika nalogovogo administrirovaniya//Izvestiya Kabardino-Balkarskogo nauchnogo tsentra RAN. 2010. ¹ 2. S. 14-20.
Balaeva D.A. Ekonomicheskoe razvitie regiona: sovremennyy aspekt (na primere RSO-Alaniya-Alaniya)//Pravo i investitsii. 2013. ¹ 3-4. S. 26-28.
Tokaeva S.K., Dzagoeva M.R. Osobennosti formirovaniya nalogovykh dokhodov sub'ekta RF (na primere RSO-Alaniya)//Nalogi i nalogooblozhenie. 2014. ¹ 9. S. 821-836.
Tadtaeva V.V., Shapka I.S. The assessment model of investment appeal of the region based on the resource approach//Nauka i tekhnologii. 2013. T. 1. ¹ 4. S. 47-53.
ria.ru.
www.roskazna.ru.

References (transliteration):
Aguzarova F.S. Vliyanie imushchestvennykh nalogov na nalogovyy potentsial regiona (na primere RSO-Alaniya)//Pravo i investitsii. 2013. ¹3-4. S.37-41
Aguzarova L.A. Novoe v nalogovom zakonodatel'stve Rossiyskoy Federatsii//Audit i finansovyy analiz. 2014. ¹ 6. S. 9-11.
Bespalov M.V. Analiz osnovnykh izmeneniy nalogovogo i bukhgalterskogo zakonodatel'stva v 2015 g.//Bukhgalterskiy uchet v byudzhetnykh i nekommercheskikh organizatsiyakh. 2015. ¹ 4 (364). S. 23-30.
Abakarova R.Sh. Vedenie naloga na nedvizhimost' kak sposob povysheniya effektivnosti nalogovoy sistemy v chasti imushchestvennogo nalogooblozheniya//Finansovaya analitika: problemy i resheniya. 2015. ¹ 7 (241). S. 46-51.
Derevenskikh M.N., Orobinskaya I.V. Povyshenie roli imushchestvennogo nalogooblozheniya v formirovanii regional'nykh byudzhetov v Rossiyskoy Federatsii//Finansy i kredit. 2015. ¹ 5 (629). S. 41-50.
Osnovnye napravleniya nalogovoy politiki Rossiyskoy Federatsii na 2015 god i na planovyy period 2016 i 2017 godov.
Nesterenko I.Yu. Regional'nye nalogovye l'goty: praktika primeneniya i ekonomicheskaya otsenka//Finansy i kredit. 2015. ¹ 1 (625). S. 29-39.
Federal'nyy zakon Rossiyskoy Federatsii ot 29 dekabrya 2006 goda «O gosudarstvennom regulirovanii deyatel'nosti po organizatsii i provedeniyu azartnykh igr i o vnesenii izmeneniy v nekotorye zakonodatel'nye akty Rossiyskoy Federatsii».
Artemenko D.A., Aguzarova L.A. Soderzhanie i sushchnostnaya spetsifika nalogovogo administrirovaniya//Izvestiya Kabardino-Balkarskogo nauchnogo tsentra RAN. 2010. ¹ 2. S. 14-20.
Balaeva D.A. Ekonomicheskoe razvitie regiona: sovremennyy aspekt (na primere RSO-Alaniya-Alaniya)//Pravo i investitsii. 2013. ¹ 3-4. S. 26-28.
Tokaeva S.K., Dzagoeva M.R. Osobennosti formirovaniya nalogovykh dokhodov sub'ekta RF (na primere RSO-Alaniya)//Nalogi i nalogooblozhenie. 2014. ¹ 9. S. 821-836.
Tadtaeva V.V., Shapka I.S. The assessment model of investment appeal of the region based on the resource approach//Nauka i tekhnologii. 2013. T. 1. ¹ 4. S. 47-53.
ria.ru.
www.roskazna.ru.

Abstract: The subject of study of this article is the assessment of the current practice in determining the tax component of the regional budget. This problem is growing important due to the existing fiscal policy the priority of which is the create conditions for self-development of regions. Thus, the social and economic development of the regions is related to the strengthening of the revenue base budgets by improving the system of tax revenues and increasing the control over timely payment of taxes.  In her article Sugarova states that the amount of tax revenues in the region depends on the level and quality of economic processes, thus it is proposed to implement the priority areas for the further development thereof. The author of the article analyzes the dynamics of the income structure of the republican budget in the Republic of North Ossetia - Alania as well as analyzes the structure of tax revenues. As a result, the author makes a conclusion about the dominating role of federal taxes  in the process of the formation of the revenue base of the republic budget. The study indicates that the economic development of the region is predetermined by the achieved level of tax revenues that result from the taxable capacity. It is proved that the improvement of the methodology of tax revenue planning must take into acount the indicators of the tax collection rate and risk which would allow to define the most significant risks, assess the risks, what causes them and how to eliminate them and to assess the volume of budget prescriptions taking into account the risks. 

Keywords: deductions from taxes, own tax revenues, taxable capacity, budget receipts, tax revenues, tax component, economic independence, regional budget, assessment of taxable capacity, tax collection, budget planning

References:
Kozaeva O.T., Sugarova I.V. Kosvennye nalogi i perspektivy ikh razvitiya//Terra Economicus.-2013.-T.11.¹3-3.S.42-45.
Kondrashova N.A. Vliyanie primeneniya mekhanizma nalogovoy konsolidatsii na platezhi v rossiyskiy byudzhet//Nalogi i nalogooblozhenie.-2014.-¹10. S.880-888.
Kulumbekova T.E. Obespechenie uplaty tamozhennykh platezhey v sovremennykh usloviyakh // Terra Economicus.-2012.-T.10.¹4-3.S.92-95.
Pavel'eva N.S., Koroleva L.P. Problemy i perspektivy ukrepleniya finansovoy samostoyatel'nosti territorial'nykh byudzhetov v RF//Nalogi i nalogooblozhenie.-2014.-¹1. S.49-56.
Sugarova I.V. Rol' regional'nykh nalogov v formirovanii dokhodnoy bazy byudzhetov sub'ektov RF (na primere RSO – Alaniya) // Nalogi i nalogooblozhenie.-2014.-¹8. S.744-751.
Tadtaeva V.V. Sovershenstvovanie otdel'nykh federal'nykh nalogov i sborov v Rossiyskoy Federatsii // Nalogi i nalogooblozhenie.-2014.-¹10. S.894-900.
Tokaev N.Kh. Ob'ektivnost' ekonomicheskogo razvitiya i ee novye trebovaniya//Upravlenie ekonomicheskimi sistemami: elektronnyy nauchnyy zhurnal. – 2012.-¹3 (39). S.58.
Tokaev N.Kh., Sugarova I.V. Nekotorye aspekty formirovaniya i ispolneniya federal'nogo byudzheta//Fundamental'nye issledovaniya. 2014. ¹11-8. S. 1781-1786.
Byudzhetnaya sistema Rossii/Pod red. G.B. Polyaka. M.: YuNITI-DANA, 2010.
Giraev V.K. Struktura i dinamika nalogovykh postupleniy i ikh territorial'nye disproportsii//Nalogi i nalogooblozhenie.-2014.-¹3. S.251-269.

References (transliteration):
Kozaeva O.T., Sugarova I.V. Kosvennye nalogi i perspektivy ikh razvitiya//Terra Economicus.-2013.-T.11.¹3-3.S.42-45.
Kondrashova N.A. Vliyanie primeneniya mekhanizma nalogovoy konsolidatsii na platezhi v rossiyskiy byudzhet//Nalogi i nalogooblozhenie.-2014.-¹10. S.880-888.
Kulumbekova T.E. Obespechenie uplaty tamozhennykh platezhey v sovremennykh usloviyakh // Terra Economicus.-2012.-T.10.¹4-3.S.92-95.
Pavel'eva N.S., Koroleva L.P. Problemy i perspektivy ukrepleniya finansovoy samostoyatel'nosti territorial'nykh byudzhetov v RF//Nalogi i nalogooblozhenie.-2014.-¹1. S.49-56.
Sugarova I.V. Rol' regional'nykh nalogov v formirovanii dokhodnoy bazy byudzhetov sub'ektov RF (na primere RSO – Alaniya) // Nalogi i nalogooblozhenie.-2014.-¹8. S.744-751.
Tadtaeva V.V. Sovershenstvovanie otdel'nykh federal'nykh nalogov i sborov v Rossiyskoy Federatsii // Nalogi i nalogooblozhenie.-2014.-¹10. S.894-900.
Tokaev N.Kh. Ob'ektivnost' ekonomicheskogo razvitiya i ee novye trebovaniya//Upravlenie ekonomicheskimi sistemami: elektronnyy nauchnyy zhurnal. – 2012.-¹3 (39). S.58.
Tokaev N.Kh., Sugarova I.V. Nekotorye aspekty formirovaniya i ispolneniya federal'nogo byudzheta//Fundamental'nye issledovaniya. 2014. ¹11-8. S. 1781-1786.
Byudzhetnaya sistema Rossii/Pod red. G.B. Polyaka. M.: YuNITI-DANA, 2010.
Giraev V.K. Struktura i dinamika nalogovykh postupleniy i ikh territorial'nye disproportsii//Nalogi i nalogooblozhenie.-2014.-¹3. S.251-269.

Abstract: The subject analyzed in the article is problems of tax stimulation of investments in infrastructure projects in regions of Russia. Analyzing possibilities of financing of these projects at the expense of the means from the federal budget, the author comes to the conclusion of the necessity of a transition to new principles of applying tax and budget instruments in federal policy. Among the factors that hamper an increase of long-term investments, the author emphasizes such ones as decrease of the volume of financing the real sector of economy by banks, as well as risks of institutional investors that are not secured by the government while investing in infrastructure projects. The methodology used by the author includes a dialectical approach towards analyzing taxation of investment activities in regions as a factor of stimulating such activities. The main conclusions and suggestions made by the author is the necessity of applying contemporary mechanisms of tax stimulation: postponement of paying of taxes by an investor and complex development of territories. The author also points out that the tax policy towards small and medium businesses, connected with the introduction of a new tax on real estate and perfection of the patent system of taxation, which is being currently applied by government authorities, has failed to have a positive effect on the country’s economy as yet. The author comes to the conclusion that the way out of this situation is broadening the spectrum of qualitative instruments and mechanisms of stimulation of long-term investments.

Keywords: institutional investors, social-economic system, regional development, stimulation, infrastructure projects, investments, taxes, budgetary resources, tax policy, long-term investments

References:
Shokhina E. Kredity dlya samykh luchshikh // «Expert Online» 29.212.2014 g. Moskva, 6 yanv. 2014 g.
Frumina S.V., Kiseleva T.Yu., Dzusova S.S. Osobennosti nalogooblozheniya nekommercheskikh organizatsiy v Rossiyskoy Federatsii // Nalogi i nalogooblozhenie. – 2014. – ¹ 9. – S. 837-845
FZ ¹ 376 ot 24.11.2014 g. «O vnesenii izmeneniy v chasti pervuyu i vtoruyu NK RF (v chasti nalogooblozheniya pribyli kontroliruemykh inostrannykh kompaniy i dokhodov inostrannykh organizatsiy».
Sbornik materialov «Osnovnye napravleniya preodoleniya disproportsiy sotsial'no-ekonomicheskogo razvitiya regionov Rossii»: Stenogramma zasedaniya SF FS RF / Pod obshchey redaktsiey d.sotsiol.n. V.V. Markina, k.yur.n. S.L. Krasnoryadtseva. – M.: Izd. Soveta Federatsii. 2008.
Revutskiy L.D. O «tochnosti» i dostovernosti rezul'tatov opredeleniya spravedlivoy stoimosti ekonomicheski znachimykh predpriyatiy // Finansovyy biznes. 2014.-¹ 5. S. 63-69.
World Economic Forum 2011, «The Future of Long-term Investing»
www.minfin.ru – ofitsial'nyy sayt Ministerstva finansov RF

References (transliteration):
Shokhina E. Kredity dlya samykh luchshikh // «Expert Online» 29.212.2014 g. Moskva, 6 yanv. 2014 g.
Frumina S.V., Kiseleva T.Yu., Dzusova S.S. Osobennosti nalogooblozheniya nekommercheskikh organizatsiy v Rossiyskoy Federatsii // Nalogi i nalogooblozhenie. – 2014. – ¹ 9. – S. 837-845
FZ ¹ 376 ot 24.11.2014 g. «O vnesenii izmeneniy v chasti pervuyu i vtoruyu NK RF (v chasti nalogooblozheniya pribyli kontroliruemykh inostrannykh kompaniy i dokhodov inostrannykh organizatsiy».
Sbornik materialov «Osnovnye napravleniya preodoleniya disproportsiy sotsial'no-ekonomicheskogo razvitiya regionov Rossii»: Stenogramma zasedaniya SF FS RF / Pod obshchey redaktsiey d.sotsiol.n. V.V. Markina, k.yur.n. S.L. Krasnoryadtseva. – M.: Izd. Soveta Federatsii. 2008.
Revutskiy L.D. O «tochnosti» i dostovernosti rezul'tatov opredeleniya spravedlivoy stoimosti ekonomicheski znachimykh predpriyatiy // Finansovyy biznes. 2014.-¹ 5. S. 63-69.
World Economic Forum 2011, «The Future of Long-term Investing»
www.minfin.ru – ofitsial'nyy sayt Ministerstva finansov RF

Abstract: In recent years in Russia despite the active state support there has been a decline in the development of small and medium-sized enterprises. In line with the national tax policy, stimulation of the development of small and medium-sized businesses can be achieved through special methods of tax regulation in the regions. In this connection, there is a need to theoretically analyze the regional SME taxation system as an object of regional financial management. Despite numerous and extensive research of regional taxation systems within the theory of taxation, there is no generally accepted method for evaluating the performance of such systems, especially of regional systems for SME taxation.  In this light, the regional SME taxation system as an object of regional financial management deserves special attention in order to work out the evaluation methods as well as proper corrective measures. The obtained results can summarized as follows: 1) the work identifies the system elements of the regional SME taxation system, their functions, inter-relation and interaction; 2) the study recognizes and explains peculiarities of the regional SME taxation system functioning on the territory of the independent subject of the Russian Federation; 3) the authors point to objective and subjective factors that influence the fiscal performance of the regional SME taxation system; 4) the research work further extends and clarifies qualitative functions of the regional SME taxation system; 5)  the paper describes an algorithm of the evaluation methodology to measure the effectiveness of regional SME taxation system; 6) the paper shows the results of applying one block of the methodology to assess the effectiveness of the regional SME taxation system through case study of regional small businesses. 

Keywords: medium-size business, taxation system, region, indicator, tax regime, methodology, small business, factor, fiscal performance, effectiveness

References:
Vpervye zaregistrirovannyy malyy biznes v Rossii osvobodyat ot nalogov.-[Elektronnyy resurs] // ofitsial'nyy sayt novostey «PRONEDRA».-URL: http://pronedra.ru/money/2014/05/08/rossija-malyj-biznes-nalogi.
Edinaya Mezhvedomstvennaya Informatsionno-Statisticheskaya Sistema [Elektronnyy resurs] // Federal'naya sluzhba gosudarstvennoy statistiki RF. – URL: http://www.fedstat.ru/indicator/data.do.
Malyy biznes v Rossii. Statistika ne raduet. 01.02.2014.-[Elektronnyy resurs] // Sayt Biznes Konsalting. URL: http://artisconsalt.com/maly-biznes-v-rossii-2013-statistika-ne-raduet.
Novikov, M. M. Statistika: pokazateli i metody analiza [Tekst]: sprav. posobie / N. N. Bondarenko, N. S. Buzygina, L. I. Vasilevskaya i dr.; pod red. M. M. Novikova. – Mn. : «Sovremennaya shkola». – 2005 – S. 379-380.
«O razvitii malogo i srednego predprinimatel'stva v Rossiyskoy Federatsii» FZ ot 24.07.2007 g., Rasporyazhenie Pravitel'stva Rossiyskoy Federatsii ot 14.02 09 g. ¹ 201-r. «O razvitii malogo i srednego predprinimatel'stva v Rossiyskoy Federatsii». [Elektronnyy resurs] // Informatsionno-spravochnaya sistema «Konsul'tantPlyus»: URL: http://base.consultant.ru.
Perekrestova, L.V. Metodika otsenki effektivnosti regional'noy sistemy nalogooblozheniya sub'ektov malogo predprinimatel'stva [Tekst] / L.V. Perekrestova, E.B.D'yakova, M.Sh.Irizepova // Sbornik nauchnykh trudov Vserossiyskoy nauchno-prakticheskoy konferentsii «Upravlenie strategicheskim potentsialom regionov Rossii: metodologiya, teoriya, praktika» / Volgogradskiy gos.tekhn.un-t; redkol.,: A.V.Kopylov (otv. red.) i [idr.]. – Volgograd: IUNLVolgGTU, 2014.-S. 172-175.
Saydullaev, F.S. Dinamika razvitiya malogo predprinimatel'stva v regionakh Rossii v 2013 godu (malye predpriyatiya, vklyuchaya mikropredpriyatiya). [Tekst]. // Ezhekvartal'nyy informatsionno-analiticheskiy doklad. – M.: ANO «NISIPP». – 2014, may. – s.34.
Fisher, O.V. Regional'naya nalogovaya politika kak osnova mekhanizma nalogovogo regulirovaniya ekonomiki. [Tekst] / Faktory ustoychivogo razvitiya regionov Rossii : kollektivnaya monografiya / O.V. Fisher [i dr.]. – Novosibirsk: SIBPRINT, 2011. – 261 s. (gl.7, S. 193-204).
Shipilova, E. Kak sdelat' khobbi osnovnym istochnikom dokhoda.-[Tekst] // RBK. – 07 – 2014.

References (transliteration):
Vpervye zaregistrirovannyy malyy biznes v Rossii osvobodyat ot nalogov.-[Elektronnyy resurs] // ofitsial'nyy sayt novostey «PRONEDRA».-URL: http://pronedra.ru/money/2014/05/08/rossija-malyj-biznes-nalogi.
Edinaya Mezhvedomstvennaya Informatsionno-Statisticheskaya Sistema [Elektronnyy resurs] // Federal'naya sluzhba gosudarstvennoy statistiki RF. – URL: http://www.fedstat.ru/indicator/data.do.
Malyy biznes v Rossii. Statistika ne raduet. 01.02.2014.-[Elektronnyy resurs] // Sayt Biznes Konsalting. URL: http://artisconsalt.com/maly-biznes-v-rossii-2013-statistika-ne-raduet.
Novikov, M. M. Statistika: pokazateli i metody analiza [Tekst]: sprav. posobie / N. N. Bondarenko, N. S. Buzygina, L. I. Vasilevskaya i dr.; pod red. M. M. Novikova. – Mn. : «Sovremennaya shkola». – 2005 – S. 379-380.
«O razvitii malogo i srednego predprinimatel'stva v Rossiyskoy Federatsii» FZ ot 24.07.2007 g., Rasporyazhenie Pravitel'stva Rossiyskoy Federatsii ot 14.02 09 g. ¹ 201-r. «O razvitii malogo i srednego predprinimatel'stva v Rossiyskoy Federatsii». [Elektronnyy resurs] // Informatsionno-spravochnaya sistema «Konsul'tantPlyus»: URL: http://base.consultant.ru.
Perekrestova, L.V. Metodika otsenki effektivnosti regional'noy sistemy nalogooblozheniya sub'ektov malogo predprinimatel'stva [Tekst] / L.V. Perekrestova, E.B.D'yakova, M.Sh.Irizepova // Sbornik nauchnykh trudov Vserossiyskoy nauchno-prakticheskoy konferentsii «Upravlenie strategicheskim potentsialom regionov Rossii: metodologiya, teoriya, praktika» / Volgogradskiy gos.tekhn.un-t; redkol.,: A.V.Kopylov (otv. red.) i [idr.]. – Volgograd: IUNLVolgGTU, 2014.-S. 172-175.
Saydullaev, F.S. Dinamika razvitiya malogo predprinimatel'stva v regionakh Rossii v 2013 godu (malye predpriyatiya, vklyuchaya mikropredpriyatiya). [Tekst]. // Ezhekvartal'nyy informatsionno-analiticheskiy doklad. – M.: ANO «NISIPP». – 2014, may. – s.34.
Fisher, O.V. Regional'naya nalogovaya politika kak osnova mekhanizma nalogovogo regulirovaniya ekonomiki. [Tekst] / Faktory ustoychivogo razvitiya regionov Rossii : kollektivnaya monografiya / O.V. Fisher [i dr.]. – Novosibirsk: SIBPRINT, 2011. – 261 s. (gl.7, S. 193-204).
Shipilova, E. Kak sdelat' khobbi osnovnym istochnikom dokhoda.-[Tekst] // RBK. – 07 – 2014.

Abstract: The author offers a new approach to classification of acquired assets in the structure of fixed assets used for formation of the tax base for corporate property tax. The approach is based on the concept of the normal operation cycle. The concept allows to make managerial decisions regarding classification of acquired assets (fixed assets or tangible stocks). Moreover, the author believes that it is possible to improve tax liabilities by comparing the economic life of acquired assets with the duration of the normal operating cycle of an organization. Taking into account the fact that since January 1, 2013 movable assets which have been recorded as the fixed assets after January 1, 2013 are not considered to be taxable (Subclause 8 of Clause 4 of Article 374 of the Russian Federation Tax Code), the author recommends that organizations with the economic life of acquired assets less than their normal operating cycle confirm their tax liabilities for corporate property tax payable in 2011 and 2012. Research methodology is based on the dialectical method when economic relations and phenomena are studied in terms of their development and interrelation, methods of system and comparative analysis, economic and mathematical research data, synthesis techniques, graphic modeling, methodology of the theory of statistics and mathematics. In the process of the analysis the author has defined that when including a fixed asset for accounting, it is necessary to take into account specific features of the activity performed by the organization, in particular, the duration of their normal operating cycle. The normal operating cycle is defined as a mean interval between the moment of the procurement of tangible assets and the moment of payment for goods sold or services rendered. The author underlines that this method should be also presented in accounting policies. The author establishes that implementation of this concept allows to decrease (improve) tax burden for corporate property tax ‘withdrawing’ acquired asset from the structure of fixed assets.

Keywords: taxes, property, assets, operating cycle, normal, fixed assets, accounting, loan receivable, stocks, field inspection.

References:
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' pervaya ot 31 iyul. 1998 g. ¹146-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 16 iyul. 1998 g. // Ross. gaz.-1998.-06 avg.-¹148-149; Sobr. zakonodatel'stva Ros. Federatsii.-1998.-¹31, st. 3824.
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' vtoraya ot 5 avg. 2000 g. ¹117-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 19 iyul. 2000 g. // Parl. gaz.-2000.-10 avg.; Sobr. zakonodatel'stva Ros. Federatsii.-2000.-¹ 32, st. 3340.
Molchanova I.V. Bukhgalterskiy uchet i nalogooblozhenie bezvozmezdnogo postupleniya material'nykh tsennostey // Nalogi i nalogooblozhenie.-2013.-6.-C. 451-456. DOI: 10.7256/1812-8688.2013.6.2422.
Bazhenov A.A., Chernyat'eva V.G. Metodologicheskie osnovy otsenki biznesa//Natsional'naya bezopasnost'/nota bene.-2013.-3.-S. 516-522. DOI: 10.7256/2073-8560.2013.3.7746.
Kontseptsiya bukhgalterskogo ucheta v rynochnoy ekonomike Rossii: Metodologicheskiy sovet po bukhgalterskomu uchetu pri Minfine RF, Prezidentskiy sovetom IPB RF ot 29 dekab. 1997 g. // Normat. baza bukh.-go ucheta. Bibl. zhurn. Bukhgalterskiy uchet".-2000, Finan. gaz. – 1998.-¹1, Ekon. i zhizn' (Bukh. prilozh.).-1998.-¹2.
Bazhenov A.A., Chernikova E.V. Obshchegosudarstvennye problemy neformal'nykh vzaimodeystviy v sfere oplaty truda//Natsional'naya bezopasnost'/nota bene.-2014.-1-S. 108-116.
Bazhenov A.A., Tsar'kova L.S. Audit nalogooblozheniya khozyaystvuyushchikh sub'ektov pri osushchestvlenii auditorskoy deyatel'nosti // "Nalogi i nalogooblozhenie", 2013, ¹1. – S. 41-49.
Bazhenov A.A., Usacheva E.V. Osobennosti nalogooblozheniya nalogom na imushchestvo organizatsiy, imeyushchikh status federal'nykh nauchno-proizvodstvennykh tsentrov // "Nalogi i nalogooblozhenie", 2011, ¹11. – S. 4-7.
Bazhenov A.A., Usacheva E.V. Osobennosti nalogooblozheniya nalogom na imushchestvo organizatsiy, imeyushchikh status federal'nykh nauchno-proizvodstvennykh tsentrov // "Nalogi i nalogooblozhenie", 2010, ¹12. – S. 59-62.
Bazhenov A.A., Polyakova N.N. Nedobrosovestnoe formirovanie pokazateley pribyli v bukhgalterskoy (finansovoy) otchetnosti organizatsiy//Natsional'naya bezopasnost'/nota bene.-2013.-4-S. 636-642.
Bazhenov A.A., Mekhdiev Sh.Z. Nalogovaya bezopasnost' kak element natsional'noy bezopasnosti gosudarstva // "Natsional'naya bezopasnost'", 2012, ¹5.-S. 85-89.
Bazhenov A.A., Gudkov A.S. Test: Znaete li vy pravila formirovaniya bukhgalterskoy otchetnosti? // Vestnik professional'nykh bukhgalterov, ¹1.-M: OOO "Izdatel'skiy dom BINFA", 2009. – S. 30 – 31.
Bazhenov A.A., Gudkov A.S. Bukhgalterskaya otchetnost' i nekotorye osobennosti ee formirovaniya. Vestnik filiala VZFEI v g. Vladimire: periodich. nauchn. izd. / Min-vo obr. i nauki RF; VZFEI, filial v g. Vladimire. Vyp.3. – Vladimir: OOO "Servis-Print", 2009.-S. 10-11.
Bazhenov A.A. Federal'nye nalogi i sbory: uchebnoe posobie v skhemakh / A.A. Bazhenov; M-vo obrazovaniya i nauki Ros. Federatsii, FGBOU VPO Vladim. gos. un-t – Vladimir: Tranzit-Iks, 2013. – 82 s.
Bazhenov A.A. Regional'nye i mestnye nalogi: uchebno-metodicheskoe po distsipline "Regional'nye i mestnye nalogi" / A.A. Bazhenov, A.S. Gudkov; M-vo obrazovaniya i nauki Rossiyskoy Federatsii, Federal'noe agentstvo po obrazovaniyu, GOU VPO Vserossiyskiy zaochnyy finansovo-ekonomicheskiy in-t (fil. v g. Vladimire). Vladimir, 2010. Tom Regional'nye nalogi.
Bazhenov A.A. Regional'nye i mestnye nalogi: uchebno-metodicheskoe po distsipline "Regional'nye i mestnye nalogi" / A.A. Bazhenov, A.S. Gudkov; M-vo obrazovaniya i nauki Rossiyskoy Federatsii, Federal'noe agentstvo po obrazovaniyu, GOU VPO Vserossiyskiy zaochnyy finansovo-ekonomicheskiy in-t (fil. v g. Vladimire). Vladimir, 2010.
Bazhenov A.A. Problema obespecheniya tozhdestvennosti raschetov mezhdu organizatsiey i nalogovym organom.//Nalogi i nalogooblozhenie.-2013.-¹ 7.-S. 504-511. DOI: 10.7256/1812-8688.2013.7.913.
Bazhenov A.A. Metodika razdel'nogo ucheta zatrat i "vkhodnogo" NDS//Nalogovaya politika i praktika.-2008.-12-S. 34-42.
Bazhenov A.A. Dividendy v ramkakh PBU 18/02, ili Eshche odna postoyannaya raznitsa // "Nalogovaya politika i praktika", 2008, ¹10. – S. 31 – 35.
Bazhenov A. Dlya predusmotritel'nykh! Rezervy v uchetnoy politike // "Glavbukh", 2009, ¹3. – S. 66-75.
Bazhenov A.A. Aktual'nye problemy nalogooblozheniya i bukhgalterskogo ucheta: novatsii teorii i praktiki: monografiya/A.A. Bazhenov; M-vo obrazovaniya i nauki Ros. Federatsii, FGBOU VPO Vladim. Gos. Un-t-Vladimir: Tranzit-Iks, 2013.-163 s.
A.B. Vysotskaya Nalogovoe planirovanie v upravlenii finansovoy deyatel'nost'yu predpriyatiya // Nalogi i nalogooblozhenie.-2012.-2.-C. 8-12.
A.A. Bazhenov, N.L. Novlyanskaya. Analiz vliyaniya nalogovoy zadolzhennosti na stoimost' zaemnogo kapitala kommercheskoy organizatsii // Nalogi i nalogooblozhenie.-2012.-2.-C. 4-7.
A.A. Bazhenov, D.V. Kuznetsov Osobennosti nalogooblozheniya lizingovykh operatsiy s real'nymi optsionami na prodlenie i prekrashchenie dogovora lizinga // Nalogi i nalogooblozhenie.-2012.-3.-C. 15-20.
Novlyanskaya N.L., Bazhenov A.A. Pokazateli rentabel'nosti i ispolnenie nalogovykh obyazatel'stv//Nalogovaya politika i praktika.-2009.-6-S. 60-65.
Ob utverzhdenii Polozheniya po bukhgalterskomu uchetu "Bukhgalterskaya otchetnost' organizatsii" (PBU 4/99): Prikaz Minfina RF ot 06 iyulya 1999 g. ¹43n // Finan. gaz.-1999. – ¹34, Ekon. i zhizn'. – 1999.-¹35.
Ob utverzhdenii Polozheniya po bukhgalterskomu uchetu "Uchet osnovnykh sredstv" PBU 6/01": Prikaz Minfina RF ot 30 marta 2001 g. ¹26n // Byull. norm. akt. feder. org. ispolnit. vlas. – 14.05.2001. – ¹20, Ross. gaz. – 16.05.2001.-¹91-92

References (transliteration):
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' pervaya ot 31 iyul. 1998 g. ¹146-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 16 iyul. 1998 g. // Ross. gaz.-1998.-06 avg.-¹148-149; Sobr. zakonodatel'stva Ros. Federatsii.-1998.-¹31, st. 3824.
Nalogovyy kodeks Rossiyskoy Federatsii. Chast' vtoraya ot 5 avg. 2000 g. ¹117-FZ: prinyat Gos. Dumoy Feder. Sobr. Ros. Federatsii 19 iyul. 2000 g. // Parl. gaz.-2000.-10 avg.; Sobr. zakonodatel'stva Ros. Federatsii.-2000.-¹ 32, st. 3340.
Molchanova I.V. Bukhgalterskiy uchet i nalogooblozhenie bezvozmezdnogo postupleniya material'nykh tsennostey // Nalogi i nalogooblozhenie.-2013.-6.-C. 451-456. DOI: 10.7256/1812-8688.2013.6.2422.
Bazhenov A.A., Chernyat'eva V.G. Metodologicheskie osnovy otsenki biznesa//Natsional'naya bezopasnost'/nota bene.-2013.-3.-S. 516-522. DOI: 10.7256/2073-8560.2013.3.7746.
Kontseptsiya bukhgalterskogo ucheta v rynochnoy ekonomike Rossii: Metodologicheskiy sovet po bukhgalterskomu uchetu pri Minfine RF, Prezidentskiy sovetom IPB RF ot 29 dekab. 1997 g. // Normat. baza bukh.-go ucheta. Bibl. zhurn. Bukhgalterskiy uchet".-2000, Finan. gaz. – 1998.-¹1, Ekon. i zhizn' (Bukh. prilozh.).-1998.-¹2.
Bazhenov A.A., Chernikova E.V. Obshchegosudarstvennye problemy neformal'nykh vzaimodeystviy v sfere oplaty truda//Natsional'naya bezopasnost'/nota bene.-2014.-1-S. 108-116.
Bazhenov A.A., Tsar'kova L.S. Audit nalogooblozheniya khozyaystvuyushchikh sub'ektov pri osushchestvlenii auditorskoy deyatel'nosti // "Nalogi i nalogooblozhenie", 2013, ¹1. – S. 41-49.
Bazhenov A.A., Usacheva E.V. Osobennosti nalogooblozheniya nalogom na imushchestvo organizatsiy, imeyushchikh status federal'nykh nauchno-proizvodstvennykh tsentrov // "Nalogi i nalogooblozhenie", 2011, ¹11. – S. 4-7.
Bazhenov A.A., Usacheva E.V. Osobennosti nalogooblozheniya nalogom na imushchestvo organizatsiy, imeyushchikh status federal'nykh nauchno-proizvodstvennykh tsentrov // "Nalogi i nalogooblozhenie", 2010, ¹12. – S. 59-62.
Bazhenov A.A., Polyakova N.N. Nedobrosovestnoe formirovanie pokazateley pribyli v bukhgalterskoy (finansovoy) otchetnosti organizatsiy//Natsional'naya bezopasnost'/nota bene.-2013.-4-S. 636-642.
Bazhenov A.A., Mekhdiev Sh.Z. Nalogovaya bezopasnost' kak element natsional'noy bezopasnosti gosudarstva // "Natsional'naya bezopasnost'", 2012, ¹5.-S. 85-89.
Bazhenov A.A., Gudkov A.S. Test: Znaete li vy pravila formirovaniya bukhgalterskoy otchetnosti? // Vestnik professional'nykh bukhgalterov, ¹1.-M: OOO "Izdatel'skiy dom BINFA", 2009. – S. 30 – 31.
Bazhenov A.A., Gudkov A.S. Bukhgalterskaya otchetnost' i nekotorye osobennosti ee formirovaniya. Vestnik filiala VZFEI v g. Vladimire: periodich. nauchn. izd. / Min-vo obr. i nauki RF; VZFEI, filial v g. Vladimire. Vyp.3. – Vladimir: OOO "Servis-Print", 2009.-S. 10-11.
Bazhenov A.A. Federal'nye nalogi i sbory: uchebnoe posobie v skhemakh / A.A. Bazhenov; M-vo obrazovaniya i nauki Ros. Federatsii, FGBOU VPO Vladim. gos. un-t – Vladimir: Tranzit-Iks, 2013. – 82 s.
Bazhenov A.A. Regional'nye i mestnye nalogi: uchebno-metodicheskoe po distsipline "Regional'nye i mestnye nalogi" / A.A. Bazhenov, A.S. Gudkov; M-vo obrazovaniya i nauki Rossiyskoy Federatsii, Federal'noe agentstvo po obrazovaniyu, GOU VPO Vserossiyskiy zaochnyy finansovo-ekonomicheskiy in-t (fil. v g. Vladimire). Vladimir, 2010. Tom Regional'nye nalogi.
Bazhenov A.A. Regional'nye i mestnye nalogi: uchebno-metodicheskoe po distsipline "Regional'nye i mestnye nalogi" / A.A. Bazhenov, A.S. Gudkov; M-vo obrazovaniya i nauki Rossiyskoy Federatsii, Federal'noe agentstvo po obrazovaniyu, GOU VPO Vserossiyskiy zaochnyy finansovo-ekonomicheskiy in-t (fil. v g. Vladimire). Vladimir, 2010.
Bazhenov A.A. Problema obespecheniya tozhdestvennosti raschetov mezhdu organizatsiey i nalogovym organom.//Nalogi i nalogooblozhenie.-2013.-¹ 7.-S. 504-511. DOI: 10.7256/1812-8688.2013.7.913.
Bazhenov A.A. Metodika razdel'nogo ucheta zatrat i "vkhodnogo" NDS//Nalogovaya politika i praktika.-2008.-12-S. 34-42.
Bazhenov A.A. Dividendy v ramkakh PBU 18/02, ili Eshche odna postoyannaya raznitsa // "Nalogovaya politika i praktika", 2008, ¹10. – S. 31 – 35.
Bazhenov A. Dlya predusmotritel'nykh! Rezervy v uchetnoy politike // "Glavbukh", 2009, ¹3. – S. 66-75.
Bazhenov A.A. Aktual'nye problemy nalogooblozheniya i bukhgalterskogo ucheta: novatsii teorii i praktiki: monografiya/A.A. Bazhenov; M-vo obrazovaniya i nauki Ros. Federatsii, FGBOU VPO Vladim. Gos. Un-t-Vladimir: Tranzit-Iks, 2013.-163 s.
A.B. Vysotskaya Nalogovoe planirovanie v upravlenii finansovoy deyatel'nost'yu predpriyatiya // Nalogi i nalogooblozhenie.-2012.-2.-C. 8-12.
A.A. Bazhenov, N.L. Novlyanskaya. Analiz vliyaniya nalogovoy zadolzhennosti na stoimost' zaemnogo kapitala kommercheskoy organizatsii // Nalogi i nalogooblozhenie.-2012.-2.-C. 4-7.
A.A. Bazhenov, D.V. Kuznetsov Osobennosti nalogooblozheniya lizingovykh operatsiy s real'nymi optsionami na prodlenie i prekrashchenie dogovora lizinga // Nalogi i nalogooblozhenie.-2012.-3.-C. 15-20.
Novlyanskaya N.L., Bazhenov A.A. Pokazateli rentabel'nosti i ispolnenie nalogovykh obyazatel'stv//Nalogovaya politika i praktika.-2009.-6-S. 60-65.
Ob utverzhdenii Polozheniya po bukhgalterskomu uchetu "Bukhgalterskaya otchetnost' organizatsii" (PBU 4/99): Prikaz Minfina RF ot 06 iyulya 1999 g. ¹43n // Finan. gaz.-1999. – ¹34, Ekon. i zhizn'. – 1999.-¹35.
Ob utverzhdenii Polozheniya po bukhgalterskomu uchetu "Uchet osnovnykh sredstv" PBU 6/01": Prikaz Minfina RF ot 30 marta 2001 g. ¹26n // Byull. norm. akt. feder. org. ispolnit. vlas. – 14.05.2001. – ¹20, Ross. gaz. – 16.05.2001.-¹91-92

Abstract: Efficient social and economic growth of a Federation constituent and increased quality of services rendered to the population are determined by the financial resource capacity of a region. This creates a need to analyze the problem of guarantees of financial stability of Russian Federation regions. The purpose of the present article is to study tax sources of regional revenue generation based on the case study of the Republic of North Ossetia — Alania and to describe recent tendencies and peculiar structures of tax revenues in general and revenues based on particular taxes. The authors study the process of general revenue generation in regional budgets by applying research methods and searching methods as well as methods of statistical and comparative analysis. Described factors of tax revenue generation demonstrate a weakened role of taxes in the overall structure of revenues of a Russian Federation constituent. Analyzing the nature of tax revenues, the authors also define a number of established negative tendencies reflecting not only the decrease in revenues based on regional and local taxes but also the reduction of the taxable base on important revenue-producing taxes such as profit tax and consolidated income tax. In conclusion, the authors describe the main causes of the aforesaid tendencies and outline the main peculiarities of generation of a region’s own revenues. The authors also express their apprehensions regarding future financial support of regional budgets based on their own taxable capacity.

Keywords: taxes, levies, tax revenues, local revenues, local budget, taxable capacity, economic growth, non-repayable receipts, financial resource capacity, financial independence.

References:
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Aguzarova L.A. Nalogovyy potentsial regiona i povyshenie effektivnosti planirovaniya nalogovykh dokhodov (na materialakh RSO-Alaniya) // Nalogi i nalogooblozhenie.-2013.-11.-C. 818-824. DOI: 10.7256/1812-8688.2013.11.10054.
roskazna.ru
Sugarova I.V. Rol' regional'nykh nalogov v formirovanii dokhodnoy bazy byudzhetov sub'ektov RF (na primere RSO – Alaniya) // Nalogi i nalogooblozhenie.-2014.-8.-C. 744-751. DOI: 10.7256/1812-8688.2014.8.12576.
http://ria.ru/economy.www.gks.ru
Otchety UFNS po RSO-Alaniya o postuplenii nalogov za 2011, 2012, 2013gg.
Tokaeva S.K. Ekonomicheskoe razvitie regiona i puti ukrepleniya nalogovogo potentsiala (na primere RSO-Alaniya)//Pravo i investitsii. 2013. ¹ 3-4. S. 33-36.
Aguzarova F.S. Nalogi reformiruyutsya: sotsial'nyy aspekt//Nalogi i nalogooblozhenie. 2013. ¹ 12. S. 939-942.
Osnovnye napravleniya nalogovoy politiki RF na 2014 god i na planovyy period 2015 i 2016 godov//SPS Konsul'tant plyus.
Otchet Minfina RF po predvaritel'nomu analizu ispolneniya konsolidirovannykh byudzhetov sub'ektov RF. Kollegiya Minfina RF, mart 2014 god.
Aguzarova L.A. Puti ukrepleniya dokhodov mestnykh byudzhetov v dotatsionnom regione (na materialakh RSO-Alaniya)//NB: Finansovoe pravo i upravlenie. 2013. ¹ 4. S. 44-58.
Nalogovyy kodeks Rossiyskoy Federatsii. – M.: Elit, 2014.
Byudzhetnyy kodeks RF. – M.: Elit, 2014.
Aguzarova F.S., Tokaeva S.K. Teoreticheskie i metodologicheskie podkhody k otsenke nalogovogo potentsiala//Terra Economicus. 2013. T. 11. ¹ 3-3. S. 10-13.
Valeev Kh. A.. Etnoregional'nye osobennosti rekrutinga na gosudarstvennoy sluzhbe v usloviyakh politiko-administrativnoy reformy // Trendy i upravlenie. – 2013. – ¹ 3. – S. 104-107. DOI: 10.7256/2307-9118.2013.3.6347
Kashina E.A.. Rol' krupnogo biznesa v formirovanii regional'noy politiki rossiyskogo gosudarstva: syr'evoy aspekt // Natsional'naya bezopasnost' / nota bene. – 2013. – ¹ 5. – S. 104-107. DOI: 10.7256/2073-8560.2013.5.9298
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Kochetkov E.E.. Vliyanie institutov asimmetrichnogo federalizma na stabilizatsiyu federal'noy i regional'noy politiki // Pravo i politika. – 2014. – ¹ 1. – S. 104-107. DOI: 10.7256/1811-9018.2014.1.10711
Bunchuk V.L.. Mekhanizmy realizatsii regional'noy politiki Rossii v kontekste evolyutsii federativnykh otnosheniy // Mezhdunarodnye otnosheniya. – 2013. – ¹ 2. – S. 104-107. DOI: 10.7256/2305-560X.2013.02.6
V.L. Bunchuk. Stanovlenie i evolyutsiya federativnoy modeli v sovremennoy Rossii // Natsional'naya bezopasnost' / nota bene. – 2013. – ¹ 1. – S. 104-107. DOI: 10.7256/2073-8560.2013.01.8
Lagutin I.B.. Elementy sistemnosti v organizatsii byudzhetnogo kontrolya v Rossii (administrativno-pravovoy aspekt) // Administrativnoe i munitsipal'noe pravo. – 2013. – ¹ 2. – S. 104-107. DOI: 10.7256/1999-2807.2013.02.1
Aguzarova L.A. Puti ukrepleniya dokhodov mestnykh byudzhetov v dotatsionnom regione (na materialakh RSO-Alaniya) // NB: Finansovoe pravo i upravlenie. - 2013. - 4. - C. 44 - 58. DOI: 10.7256/2306-4234.2013.4.6442. URL: http://www.e-notabene.ru/flc/article_6442.html
Akopdzhanova M.O. Ugolovnoe zakonodatel'stvo Rossii o nalogovykh prestupleniyakh v sovetskiy period // NB: Finansovoe pravo i upravlenie. - 2013. - 4. - C. 30 - 36. DOI: 10.7256/2306-4234.2013.4.8391. URL: http://www.e-notabene.ru/flc/article_8391.html
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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.
Akopdzhanova M.O. Formirovanie sovremennogo zakonodatel'stva
Rossiyskoy Federatsii ob ugolovnoy otvetstvennosti
za prestupleniya protiv ustanovlennogo poryadka
uplaty nalogov i sborov // Pravo i politika. - 2013. - 8. - C. 1022 - 1026. DOI: 10.7256/1811-9018.2013.8.8390.

References (transliteration):
Dzagoeva M.R., Aguzarova F.S., Tokaeva S.K. THEORETICAL AND PRACTICAL ASPECTS OF DEFERRED TAXES IN IFRS//Middle East Journal of Scientific Research. 2013. T. 17. ¹ 3. S. 315-320
Dzagoeva M.R., Slanov A.E. Mestnye byudzhety i administrativnye reformy//Vestnik Finansovogo universiteta. 2005. ¹ 4. S. 127-139.
Korzun S.Yu.. Finansovyy kontrol' i finansovaya deyatel'nost' v teorii i praktik gosudarstvennogo administrirovaniya // Politseyskaya deyatel'nost'. – 2013. – ¹ 2. – S. 104-107. DOI: 10.7256/2222-1964.2013.02.1
Vinnik N.V.. Ponyatie i priznaki organizatsionnoy samostoyatel'nosti mestnogo samoupravleniya // Administrativnoe i munitsipal'noe pravo. – 2013. – ¹ 7. – S. 104-107. DOI: 10.7256/1999-2807.2013.7.9052
O.V. Boltinova. K voprosu o sovershenstvovanii byudzhetnogo zakonodatel'stva Rossiyskoy Federatsii // Finansovoe pravo i upravlenie. – 2013. – ¹ 1. – S. 104-107. DOI: 10.7256/.2013.1.9547
O.S. Morozova., E.Yu. Gracheva. Finansovo-pravovoe regulirovanie mezhbyudzhetnykh otnosheniy v FRG // Finansovoe pravo i upravlenie. – 2013. – ¹ 1. – S. 104-107. DOI: 10.7256/.2013.1.9538
Ishekov K.A.. Otchet organov ispolnitel'noy vlasti kak forma realizatsii parlamentskogo kontrolya (uroven' sub'ektov Rossiyskoy Federatsii) // Pravo i politika. – 2013. – ¹ 10. – S. 104-107. DOI: 10.7256/1811-9018.2013.10.2517
S.V. Bartashevich. Voprosy pravovogo regulirovaniya vyplat, osvobozhdaemykh ot oblozheniya strakhovymi vznosami v gosudarstvennye vnebyudzhetnye fondy // Finansovoe pravo i upravlenie. – 2013. – ¹ 1. – S. 104-107. DOI: 10.7256/.2013.1.9541
E. Yu. Gracheva. Osnovnye tendentsii razvitiya byudzhetnogo kontrolya v RF // Finansovoe pravo i upravlenie. – 2013. – ¹ 2. – S. 104-107. DOI: 10.7256/2310-0508.2013.2.9880
O. A. Nogina. Vneshniy i vnutrenniy finansovyy kontrol' v otnoshenii formirovaniya, raspredeleniya i ispol'zovaniya sredstv byudzhetov gosudarstvennykh vnebyudzhetnykh fondov // Finansovoe pravo i upravlenie. – 2013. – ¹ 2. – S. 104-107. DOI: 10.7256/2310-0508.2013.2.9881
M. B. Razgil'dieva. Teoreticheskie problemy byudzhetno-pravovoy otvetstvennosti // Finansovoe pravo i upravlenie. – 2013. – ¹ 2. – S. 104-107. DOI: 10.7256/2310-0508.2013.2.9876
A. A. Lukashev. Podotraslevaya priroda finansovo-pravovykh norm, reguliruyushchikh byudzhetnye otnosheniya // Finansovoe pravo i upravlenie. – 2013. – ¹ 2. – S. 104-107. DOI: 10.7256/2310-0508.2013.2.9863
N.I. Khimicheva. Printsipy sovremennogo rossiyskogo finansovogo prava kak osnovy byudzhetno-pravovogo regulirovaniya // Finansovoe pravo i upravlenie. – 2013. – ¹ 2. – S. 104-107. DOI: 10.7256/2310-0508.2013.2.9860
E.D. Sokolova. Pravovoe regulirovanie byudzhetnoy deyatel'nosti gosudarstva i munitsipal'nykh obrazovaniy (teoriya i pravotvorchestvo) // Finansovoe pravo i upravlenie. – 2013. – ¹ 2. – S. 104-107. DOI: 10.7256/2310-0508.2013.2.9868
M.F. Ivlieva. O «vozmeshchenii» byudzhetnykh raskhodov // Finansovoe pravo i upravlenie. – 2013. – ¹ 2. – S. 104-107. DOI: 10.7256/2310-0508.2013.2.9866
Sokolov N.N.. Analiz izmeneniy istochnikov munitsipal'nogo prava na urovne sub'ektov RF, proizoshedshikh v 2012 godu, na primere zakona goroda Moskvy o mestnom samoupravlenii // Administrativnoe i munitsipal'noe pravo. – 2013. – ¹ 12. – S. 104-107. DOI: 10.7256/1999-2807.2013.12.9241
Agamyan A.A.. K probleme tolkovaniya ponyatiya byudzhetnykh raskhodov // Administrativnoe i munitsipal'noe pravo. – 2013. – ¹ 11. – S. 104-107. DOI: 10.7256/1999-2807.2013.11.9791
Aguzarova L.A. Nalogovyy potentsial regiona i povyshenie effektivnosti planirovaniya nalogovykh dokhodov (na materialakh RSO-Alaniya) // Nalogi i nalogooblozhenie.-2013.-11.-C. 818-824. DOI: 10.7256/1812-8688.2013.11.10054.
roskazna.ru
Sugarova I.V. Rol' regional'nykh nalogov v formirovanii dokhodnoy bazy byudzhetov sub'ektov RF (na primere RSO – Alaniya) // Nalogi i nalogooblozhenie.-2014.-8.-C. 744-751. DOI: 10.7256/1812-8688.2014.8.12576.
http://ria.ru/economy.www.gks.ru
Otchety UFNS po RSO-Alaniya o postuplenii nalogov za 2011, 2012, 2013gg.
Tokaeva S.K. Ekonomicheskoe razvitie regiona i puti ukrepleniya nalogovogo potentsiala (na primere RSO-Alaniya)//Pravo i investitsii. 2013. ¹ 3-4. S. 33-36.
Aguzarova F.S. Nalogi reformiruyutsya: sotsial'nyy aspekt//Nalogi i nalogooblozhenie. 2013. ¹ 12. S. 939-942.
Osnovnye napravleniya nalogovoy politiki RF na 2014 god i na planovyy period 2015 i 2016 godov//SPS Konsul'tant plyus.
Otchet Minfina RF po predvaritel'nomu analizu ispolneniya konsolidirovannykh byudzhetov sub'ektov RF. Kollegiya Minfina RF, mart 2014 god.
Aguzarova L.A. Puti ukrepleniya dokhodov mestnykh byudzhetov v dotatsionnom regione (na materialakh RSO-Alaniya)//NB: Finansovoe pravo i upravlenie. 2013. ¹ 4. S. 44-58.
Nalogovyy kodeks Rossiyskoy Federatsii. – M.: Elit, 2014.
Byudzhetnyy kodeks RF. – M.: Elit, 2014.
Aguzarova F.S., Tokaeva S.K. Teoreticheskie i metodologicheskie podkhody k otsenke nalogovogo potentsiala//Terra Economicus. 2013. T. 11. ¹ 3-3. S. 10-13.
Valeev Kh. A.. Etnoregional'nye osobennosti rekrutinga na gosudarstvennoy sluzhbe v usloviyakh politiko-administrativnoy reformy // Trendy i upravlenie. – 2013. – ¹ 3. – S. 104-107. DOI: 10.7256/2307-9118.2013.3.6347
Kashina E.A.. Rol' krupnogo biznesa v formirovanii regional'noy politiki rossiyskogo gosudarstva: syr'evoy aspekt // Natsional'naya bezopasnost' / nota bene. – 2013. – ¹ 5. – S. 104-107. DOI: 10.7256/2073-8560.2013.5.9298
Kotova V.A. Faktory, snizhayushchie effektivnost' agrarnoy ekonomicheskoy politiki // NB: Ekonomika, trendy i upravlenie. — 2013.-¹ 4.-S.88-92. DOI: 10.7256/2306-4595.2013.4.5612. URL: http://e-notabene.ru/etc/article_5612.html
Bunchuk V.L.. Federalizm i regional'noe razvitie Rossii v «Strategii 2020» // Politika i Obshchestvo. – 2013. – ¹ 10. – S. 104-107. DOI: 10.7256/1812-8696.2013.10.7268
Moroshkina M.V., Rozanova L.I. Rol' faktora prigranichnosti v otsenke predpochteniy inostrannykh investorov // NB: Natsional'naya bezopasnost'. — 2013.-¹ 4.-S.113-142. DOI: 10.7256/2306-0417.2013.4.6441. URL: http://e-notabene.ru/nb/article_6441.html
Kaz'min A.G., Orobinskaya I.V. Analiz postupleniya nalogov v byudzhety oblastey Tsentral'no-Chernozemnogo rayona // NB: Finansovoe pravo i upravlenie. — 2012.-¹ 1.-S.156-211. DOI: 10.7256/2306-4234.2012.1.358. URL: http://e-notabene.ru/flc/article_358.html
Kochetkov E.E.. Vliyanie institutov asimmetrichnogo federalizma na stabilizatsiyu federal'noy i regional'noy politiki // Pravo i politika. – 2014. – ¹ 1. – S. 104-107. DOI: 10.7256/1811-9018.2014.1.10711
Bunchuk V.L.. Mekhanizmy realizatsii regional'noy politiki Rossii v kontekste evolyutsii federativnykh otnosheniy // Mezhdunarodnye otnosheniya. – 2013. – ¹ 2. – S. 104-107. DOI: 10.7256/2305-560X.2013.02.6
V.L. Bunchuk. Stanovlenie i evolyutsiya federativnoy modeli v sovremennoy Rossii // Natsional'naya bezopasnost' / nota bene. – 2013. – ¹ 1. – S. 104-107. DOI: 10.7256/2073-8560.2013.01.8
Lagutin I.B.. Elementy sistemnosti v organizatsii byudzhetnogo kontrolya v Rossii (administrativno-pravovoy aspekt) // Administrativnoe i munitsipal'noe pravo. – 2013. – ¹ 2. – S. 104-107. DOI: 10.7256/1999-2807.2013.02.1
Aguzarova L.A. Puti ukrepleniya dokhodov mestnykh byudzhetov v dotatsionnom regione (na materialakh RSO-Alaniya) // NB: Finansovoe pravo i upravlenie. - 2013. - 4. - C. 44 - 58. DOI: 10.7256/2306-4234.2013.4.6442. URL: http://www.e-notabene.ru/flc/article_6442.html
Akopdzhanova M.O. Ugolovnoe zakonodatel'stvo Rossii o nalogovykh prestupleniyakh v sovetskiy period // NB: Finansovoe pravo i upravlenie. - 2013. - 4. - C. 30 - 36. DOI: 10.7256/2306-4234.2013.4.8391. URL: http://www.e-notabene.ru/flc/article_8391.html
Nikitkova U.O. Istoriya i sovremennost' zemel'nogo nalogooblozheniya v Rossii // NB: Finansovoe pravo i upravlenie. - 2013. - 1. - C. 1 - 16. DOI: 10.7256/2306-4234.2013.1.548. URL: http://www.e-notabene.ru/flc/article_548.html
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.
Akopdzhanova M.O. Formirovanie sovremennogo zakonodatel'stva
Rossiyskoy Federatsii ob ugolovnoy otvetstvennosti
za prestupleniya protiv ustanovlennogo poryadka
uplaty nalogov i sborov // Pravo i politika. - 2013. - 8. - C. 1022 - 1026. DOI: 10.7256/1811-9018.2013.8.8390.

Abstract: The article studies the role of regional taxes in establishing the revenue basis of the budgets of the Russian Federation constituent. Relevance of this research is confirmed by the great number of discussions that exist in the economic theory and practice and concern support of regional authorities with revenues. Certainly, one of such discussions is caused by the fact that the share of regional taxes in the revenue structure is too low which raises a question about additional financing of regional budgets. This problem is growing especially important in terms of the effective system of inter-budget relations that is based on a well-balanced delineation of profitable and expendable budget authorities between different levels of the Russian Federation budget system. The author of the article performs a comprehensive analysis of the dynamics, composition and the structure of tax revenues of the republican budget in the Republic of North Ossetia – Alania. In the course of this analysis the author applies the methods of analysis, synthesis and comparative analysis. Based on the results of the analysis carried out the author has discovered that so far regional taxes haven’t played a significant role in establishing the revenue basis of the budget in the Republic of North Ossetia – Alania and federal taxes have been prevailing. The author of the article provides arguments proving that the regional taxation needs further development with regard to the following targets: to increase economic capacity, to encourage investment activity and to increase control over payment of regional taxes. The author makes a conclusion about the need for improvement of the mechanism of establishing the revenue basis of the budget by the means of a better provision of regional authorities with their own profitable sources and developing incentives for encouraging economic interest towards accumulation of profits in the region.

Keywords: regional budget, economic capacity, establishing the revenue basis, revenue structure, own profits, taxable capacity, regional taxation, differentiation of rates, beneficiary territories, inter- budget relations.

References:
Sugarova I.V. K voprosu o sushchnostnykh kharakteristikakh nalogovogo potentsiala regiona// Nalogi i nalogooblozhenie.-2013.-¹10.-s.723-729.
Savina O.N. Regional'naya nalogovaya politika v usloviyakh razvitiya innovatsionnoy ekonomiki: teoreticheskiy aspekt// Nalogi i nalogooblozhenie.-2013.-¹12.-s.897-905.
Pavel'eva N.S., Koroleva L.P. Problemy i puti ukrepleniya finansovoy samostoyatel'nosti territorial'nykh byudzhetov v RF// Nalogi i nalogooblozhenie.-2014.-¹1-.s.49-56
Aguzarova L.A. Nalogovyy potentsial regiona i povyshenie effektivnosti planirovaniya nalogovykh dokhodov (na materialakh RSO – Alaniya)//Nalogi i nalogooblozhenie.-2013.-¹11.-s.818-824.
Kozhanchikov O.I., Kozhanchikova N.Yu. Problemnye aspekty regional'nykh osobennostey differentsiatsii nalogovykh stavok po transportnomu nalogu// Nalogi i nalogooblozhenie.-2013.-¹5.-369-381.s.
Giraev V.K. Struktura i dinamika nalogovykh postupleniy i ikh territorial'nye disproportsii//Nalogi i nalogooblozhenie.-2014.-¹3.-s.251-269.
Aguzarova F.S. Puti povysheniya aktsiznykh postupleniy v byudzhety byudzhetnoy sistemy RF//Nalogi i nalogooblozhenie.-2014.-¹3.-s.278-288.
Zakon Respubliki Severnaya Osetiya – Alaniya ot 28.11.2003 ¹43-RZ «O naloge na imushchestvo organizatsiy».
Zakon Respubliki Severnaya Osetiya – Alaniya ot 20.10.2011 ¹30-RZ «O transportnom naloge v Respublike Severnaya Osetiya-Alaniya».
Nalogovyy kodeks Rossiyskoy Federatsii: Chasti pervaya i vtoraya. – M.: Izdatel'stvo «Omega-L», 2014.
Byudzhetnyy kodeks Rossiyskoy Federatsii. – Moskva: Prospekt, Knorus, 2014.

References (transliteration):
Sugarova I.V. K voprosu o sushchnostnykh kharakteristikakh nalogovogo potentsiala regiona// Nalogi i nalogooblozhenie.-2013.-¹10.-s.723-729.
Savina O.N. Regional'naya nalogovaya politika v usloviyakh razvitiya innovatsionnoy ekonomiki: teoreticheskiy aspekt// Nalogi i nalogooblozhenie.-2013.-¹12.-s.897-905.
Pavel'eva N.S., Koroleva L.P. Problemy i puti ukrepleniya finansovoy samostoyatel'nosti territorial'nykh byudzhetov v RF// Nalogi i nalogooblozhenie.-2014.-¹1-.s.49-56
Aguzarova L.A. Nalogovyy potentsial regiona i povyshenie effektivnosti planirovaniya nalogovykh dokhodov (na materialakh RSO – Alaniya)//Nalogi i nalogooblozhenie.-2013.-¹11.-s.818-824.
Kozhanchikov O.I., Kozhanchikova N.Yu. Problemnye aspekty regional'nykh osobennostey differentsiatsii nalogovykh stavok po transportnomu nalogu// Nalogi i nalogooblozhenie.-2013.-¹5.-369-381.s.
Giraev V.K. Struktura i dinamika nalogovykh postupleniy i ikh territorial'nye disproportsii//Nalogi i nalogooblozhenie.-2014.-¹3.-s.251-269.
Aguzarova F.S. Puti povysheniya aktsiznykh postupleniy v byudzhety byudzhetnoy sistemy RF//Nalogi i nalogooblozhenie.-2014.-¹3.-s.278-288.
Zakon Respubliki Severnaya Osetiya – Alaniya ot 28.11.2003 ¹43-RZ «O naloge na imushchestvo organizatsiy».
Zakon Respubliki Severnaya Osetiya – Alaniya ot 20.10.2011 ¹30-RZ «O transportnom naloge v Respublike Severnaya Osetiya-Alaniya».
Nalogovyy kodeks Rossiyskoy Federatsii: Chasti pervaya i vtoraya. – M.: Izdatel'stvo «Omega-L», 2014.
Byudzhetnyy kodeks Rossiyskoy Federatsii. – Moskva: Prospekt, Knorus, 2014.

Abstract: In the process of management of the economy a state institution has to seek for a compromise between centralized and decentralized powers of authority. By analyzing the experience of the RF constituents located in the Volga Federal Region, the authors put forward arguments that prove excessive centralization of powers in the sphere of budgetary and taxation policies in modern Russia. These arguments include: a large number of subsidized regions, high percentage of revenues from federal, regional regulating taxes and special taxes in local budgets against the background of insufficient independent sources such as local taxes, and a growing relative share of non-repayable receipts in the overall volume of budget revenues in urban districts. The methodological basis of research is resented by general and special methods of scientific knowledge including abstract-logical and economic-statistical methods, factor analysis and structured method, systems analysis, comparison method, grouping method and so on. At the present time the most topical issues of tax relations in Russia include excessive centralization, domination of the federal system of taxation and absence of actual leverages that could have been used by the municipal units and constituents of the Russian Federation. In conclusion, the authors offer a number of measures to reinforce the taxable base of local budgets and increase their financial self-sufficiency.

Keywords: finances, self-sufficiency, budget, territory, assistance, transfer, tax, authorities, revenue, tax relations.

Contact information: Pavelieva Nadezhda Sergeevna, 430005, Republic of Mordovia, Saransk, ul. Bolshevistskaya 68.

References:
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.
Kaz'min A.G., Orobinskaya I.V. Analiz postupleniya nalogov v byudzhety oblastey Tsentral'no-Chernozemnogo rayona // NB: Finansovoe pravo i upravlenie.-2012.-1.-C. 156-211. DOI: 10.7256/2306-4234.2012.1.358. URL: http://www.e-notabene.ru/flc/article_358.html
Ezeeva I.R. Neravenstva dokhodov v Rossii // NB: Finansovoe pravo i upravlenie.-2013.-3.-C. 1-6. URL: http://www.e-notabene.ru/flc/article_8837.html
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 24-44. URL: http://www.e-notabene.ru/flc/article_629.html
Kh. M. Musaeva Formirovanie i razvitie nalogovogo federalizma v RF: problemy i perspektivy // Nalogi i nalogooblozhenie.-2012.-4.-C. 84-92.
Nikitkova U.O. Ob effektivnosti praktiki mestnogo nalogooblozheniya // Nalogi i nalogooblozhenie.-2013.-12.-C. 877-884. DOI: 10.7256/1812-8688.2013.12.10238.
Kalakov R.N. Nalogooblozhenie innovatsiy: sovremennoe sostoyanie i perspektivy // NB: Finansovoe pravo i upravlenie.-2012.-1.-C. 21-82. DOI: 10.7256/2306-4234.2012.1.388. URL: http://www.e-notabene.ru/flc/article_388.html
Efremova T.A. Nalogovoe administrirovanie v Rossii: predposylki stanovleniya i osobennosti funktsionirovaniya // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 1-23. URL: http://www.e-notabene.ru/flc/article_622.html
Kayurov E.A. Nekotorye aspekty povysheniya effektivnosti sistemy formirovaniya dokhodov mestnykh byudzhetov v Rossii // Aktual'nye problemy rossiyskogo prava.-2013.-9.-C. 1115-1122.
Nikitkova U.O. Ob optimizatsii predostavleniya nalogovykh l'got po imushchestvennym nalogam // Nalogi i nalogooblozhenie.-2013.-11.-C. 825-833. DOI: 10.7256/1812-8688.2013.11.10243.
Shilov M.A., Gusev A.B. Iskusstvennaya dotatsionnost' regionov kak zalog edinstva Rossii // Kapital strany. 2012. − ¹ 1. – S. 23-27
Ermakova M.S. Osobennosti formirovaniya uchetnoy politiki dlya tseley nalogooblozheniya agrokholdinga // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 77-105. URL: http://www.e-notabene.ru/flc/article_778.html
Shvetsov Yu.G., Butakova O.V. Finansovaya pomoshch' kak osnova sistemy byudzhetnogo regulirovaniya // Finansy − 2012. − ¹ 12. – S. 11-13
Pridachuk M.P. Mezhbyudzhetnye transferty: ekonomicheskiy smysl i tseli raspredeleniya // Daydzhest-Finansy − 2011. − ¹ 4. – S. 10-12
Musaeva Kh.M. O problemakh i perspektivakh razvitiya nalogovogo federalizma v usloviyakhmodernizatsii ekonomiki RF // NB: Finansovoe pravo i upravlenie.-2013.-1.-C. 49-63. URL: http://www.e-notabene.ru/flc/article_476.html
Klimanov V.V., Sychev B.V. Fondy regional'nogo razvitiya kak instrument okazaniya finansovoy pomoshchi mestnym byudzhetam // Region: ekonomika i sotsiologiya. − 2012. − ¹ 2. – S. 28-42
Gadzhiev N.G. Otsenka formirovaniya dokhodov byudzheta sub'ekta RF v svete reformy mezhbyudzhetnykh otnosheniy / N.G. Gadzhiev // Regional'naya ekonomika: teoriya i praktika. – 2012. – ¹7. – S. 83-87.
Ministerstvo finansov RF: ofits. sayt. URL: http://www 1.minfin.ru/ru/budget/regions/mb/mb2011_2013/
Aguzarova L.A. Puti ukrepleniya dokhodov mestnykh byudzhetov v dotatsionnom regione (na materialakh RSO-Alaniya) // NB: Finansovoe pravo i upravlenie.-2013.-4.-C. 44-58. URL: http://www.e-notabene.ru/flc/article_6442.html

References (transliteration):
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.
Kaz'min A.G., Orobinskaya I.V. Analiz postupleniya nalogov v byudzhety oblastey Tsentral'no-Chernozemnogo rayona // NB: Finansovoe pravo i upravlenie.-2012.-1.-C. 156-211. DOI: 10.7256/2306-4234.2012.1.358. URL: http://www.e-notabene.ru/flc/article_358.html
Ezeeva I.R. Neravenstva dokhodov v Rossii // NB: Finansovoe pravo i upravlenie.-2013.-3.-C. 1-6. URL: http://www.e-notabene.ru/flc/article_8837.html
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 24-44. URL: http://www.e-notabene.ru/flc/article_629.html
Kh. M. Musaeva Formirovanie i razvitie nalogovogo federalizma v RF: problemy i perspektivy // Nalogi i nalogooblozhenie.-2012.-4.-C. 84-92.
Nikitkova U.O. Ob effektivnosti praktiki mestnogo nalogooblozheniya // Nalogi i nalogooblozhenie.-2013.-12.-C. 877-884. DOI: 10.7256/1812-8688.2013.12.10238.
Kalakov R.N. Nalogooblozhenie innovatsiy: sovremennoe sostoyanie i perspektivy // NB: Finansovoe pravo i upravlenie.-2012.-1.-C. 21-82. DOI: 10.7256/2306-4234.2012.1.388. URL: http://www.e-notabene.ru/flc/article_388.html
Efremova T.A. Nalogovoe administrirovanie v Rossii: predposylki stanovleniya i osobennosti funktsionirovaniya // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 1-23. URL: http://www.e-notabene.ru/flc/article_622.html
Kayurov E.A. Nekotorye aspekty povysheniya effektivnosti sistemy formirovaniya dokhodov mestnykh byudzhetov v Rossii // Aktual'nye problemy rossiyskogo prava.-2013.-9.-C. 1115-1122.
Nikitkova U.O. Ob optimizatsii predostavleniya nalogovykh l'got po imushchestvennym nalogam // Nalogi i nalogooblozhenie.-2013.-11.-C. 825-833. DOI: 10.7256/1812-8688.2013.11.10243.
Shilov M.A., Gusev A.B. Iskusstvennaya dotatsionnost' regionov kak zalog edinstva Rossii // Kapital strany. 2012. − ¹ 1. – S. 23-27
Ermakova M.S. Osobennosti formirovaniya uchetnoy politiki dlya tseley nalogooblozheniya agrokholdinga // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 77-105. URL: http://www.e-notabene.ru/flc/article_778.html
Shvetsov Yu.G., Butakova O.V. Finansovaya pomoshch' kak osnova sistemy byudzhetnogo regulirovaniya // Finansy − 2012. − ¹ 12. – S. 11-13
Pridachuk M.P. Mezhbyudzhetnye transferty: ekonomicheskiy smysl i tseli raspredeleniya // Daydzhest-Finansy − 2011. − ¹ 4. – S. 10-12
Musaeva Kh.M. O problemakh i perspektivakh razvitiya nalogovogo federalizma v usloviyakhmodernizatsii ekonomiki RF // NB: Finansovoe pravo i upravlenie.-2013.-1.-C. 49-63. URL: http://www.e-notabene.ru/flc/article_476.html
Klimanov V.V., Sychev B.V. Fondy regional'nogo razvitiya kak instrument okazaniya finansovoy pomoshchi mestnym byudzhetam // Region: ekonomika i sotsiologiya. − 2012. − ¹ 2. – S. 28-42
Gadzhiev N.G. Otsenka formirovaniya dokhodov byudzheta sub'ekta RF v svete reformy mezhbyudzhetnykh otnosheniy / N.G. Gadzhiev // Regional'naya ekonomika: teoriya i praktika. – 2012. – ¹7. – S. 83-87.
Ministerstvo finansov RF: ofits. sayt. URL: http://www 1.minfin.ru/ru/budget/regions/mb/mb2011_2013/
Aguzarova L.A. Puti ukrepleniya dokhodov mestnykh byudzhetov v dotatsionnom regione (na materialakh RSO-Alaniya) // NB: Finansovoe pravo i upravlenie.-2013.-4.-C. 44-58. URL: http://www.e-notabene.ru/flc/article_6442.html

Abstract: In order to ensure active innovation-based development of regions and stimulate their interest in increasing their taxable capacity, it is necessary to make changes in the current regional taxation policy of the Russian Federation. Moreover, modern tendencies and priorities of regional taxation policy make us pay special attention to the methods and instruments of tax regulation used by the government. The author of the article offers a definition of ‘simulative taxation policy’ and describes specific features of regional taxation policy at the present stage. The author also gives a description of the mechanism of tax regulation in terms of regional taxation policy and describes the subject, object and functions of the mechanism as well as methods and instruments contributing to implementation of priority orientations of taxation policy today.

Keywords: taxes and taxation, region, taxation, policy, innovation, tax, regulation, mechanism, methods, instruments.

Contact information: Savina Olga Nikolaevna, Moscow, Leningradsky pr. 49.

References:
1. Vorob'ev I.V. Nalogovoe regulirovanie innovatsionnoy deyatel'nosti v Rossiyskoy Federatsii : Dis. ... kand. ekon. nauk : 08.00.10: SPb., 2002 189 c. RGB OD, 61:02-8/2607-4.
2. Ivanova N. I. Innovatsionnaya ekonomika Rossii v global'nom kontekste. // Peredovye Tekhnologii Rossii, 2004 g.
3. Zershchikov Yu. S. Nalogovuyu politiku formiruyut regiony. //Ekonomika i zhizn', 2001. ¹6 - 0,3 p.l.
4. Nalogovaya politika. Teoriya i praktika/ Pod red. I.A. Mayburova. M. 2010.
5. Nalogi i nalogovaya sistema Rossiyskoy Federatsii: Ucheb. posobie dlya bakalavrov/ Pod nauch. red L.I. Goncharenko – M.: INFRA –M, 2009.
6. Nalogovaya politika Rossii: problemy i perspektivy / Pod red. I.V. Gorskogo. – M.: Finansy i statistika, 2003.
7. Osnovnye napravleniya nalogovoy politiki na 2011 god i na planovyy period 2012 i 2013gg. Odobreny na zasedanii Pravitel'stva RF ot 31.05.2010.
8. Pilipenko A.A. Teoretiko-metodologicheskie podkhody k opredeleniyu nalogovoy sistemy//Finansovoe pravo, 2006. ¹ 7.

References (transliteration):
1. Vorob'ev I.V. Nalogovoe regulirovanie innovatsionnoy deyatel'nosti v Rossiyskoy Federatsii : Dis. ... kand. ekon. nauk : 08.00.10: SPb., 2002 189 c. RGB OD, 61:02-8/2607-4.
2. Ivanova N. I. Innovatsionnaya ekonomika Rossii v global'nom kontekste. // Peredovye Tekhnologii Rossii, 2004 g.
3. Zershchikov Yu. S. Nalogovuyu politiku formiruyut regiony. //Ekonomika i zhizn', 2001. ¹6 - 0,3 p.l.
4. Nalogovaya politika. Teoriya i praktika/ Pod red. I.A. Mayburova. M. 2010.
5. Nalogi i nalogovaya sistema Rossiyskoy Federatsii: Ucheb. posobie dlya bakalavrov/ Pod nauch. red L.I. Goncharenko – M.: INFRA –M, 2009.
6. Nalogovaya politika Rossii: problemy i perspektivy / Pod red. I.V. Gorskogo. – M.: Finansy i statistika, 2003.
7. Osnovnye napravleniya nalogovoy politiki na 2011 god i na planovyy period 2012 i 2013gg. Odobreny na zasedanii Pravitel'stva RF ot 31.05.2010.
8. Pilipenko A.A. Teoretiko-metodologicheskie podkhody k opredeleniyu nalogovoy sistemy//Finansovoe pravo, 2006. ¹ 7.

Abstract: Vehicle tax is a regional tax, thus, legislative organs have the authority to differentiate its rates and introduce exemptions. The Russian Tax Code has distinct differentiation criteria for tax rates, related to the vehicle category, age and environment class. Regional law of Russian Federation determines differentiation of vehicle tax rates by criteria not mentioned by the Federal Tax Code (for example, based on the tonnage of the vehicle, its place of origin, or the subject of taxation). Hidden forms of differentiation, not determined by the Federal Tax Code also include regional exemptions from tax base, set for all tax payers. Thus, it is necessary for regional Law to be brought to be brought in line with Federal law.

Keywords: vehicle tax, differentiation of rates, criteria for differentiation, tax exemptions, regional law, regional tax, contradiction of law, regional authority, regional exemptions, tax rates

Contact information: Kozhanchikov Oleg Igorevich, Russia, 302026, Orel, Komsomolskaya St., 95

References:
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12. Postanovlenie prezidiuma Vysshego arbitrazhnogo suda Rossiyskoy Federatsii ot 27 yanvarya 2009 g. N 11519/08 // Kosul'tant Plyus: [sayt].URL:http://base.consultant.ru/cons/cgi/online.cgi?Req=doc;base=ARB;n=86268 (data obrashcheniya: 24.02.2013)
13. Mamedova B.F. K voprosu o tseli nalogovykh l'got // Aktual'nye problemy rossiyskogo prava. - 2010. - 4. - C. 68 - 77.
14. O. N. Savina Otsenka effektivnosti nalogovykh l'got v usloviyakh deystvuyushchego rossiyskogo nalogovogo zakonodatel'stva i napravleniya ee sovershenstvovaniya // Nalogi i nalogooblozhenie. - 2012. - 6. - C. 76 - 88.

References (transliteration):
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11. Nalogovyy Kodeks Rossiyskoy Federatsii. Chast' vtoraya ot 05.08.2000 ¹ 117 – FZ (v redaktsii ot 30.12.2012 N 294-FZ) // Kosul'tant Plyus: [sayt]. URL: http://www.consultant.ru/popular/nalog2/ (data obrashcheniya: 24.02.2013)
12. Postanovlenie prezidiuma Vysshego arbitrazhnogo suda Rossiyskoy Federatsii ot 27 yanvarya 2009 g. N 11519/08 // Kosul'tant Plyus: [sayt].URL:http://base.consultant.ru/cons/cgi/online.cgi?Req=doc;base=ARB;n=86268 (data obrashcheniya: 24.02.2013)
13. Mamedova B.F. K voprosu o tseli nalogovykh l'got // Aktual'nye problemy rossiyskogo prava. - 2010. - 4. - C. 68 - 77.
14. O. N. Savina Otsenka effektivnosti nalogovykh l'got v usloviyakh deystvuyushchego rossiyskogo nalogovogo zakonodatel'stva i napravleniya ee sovershenstvovaniya // Nalogi i nalogooblozhenie. - 2012. - 6. - C. 76 - 88.