Abstract: The article addresses the highly important issues related to the regional needs and the mechanism of allocating subsidies. The task set at the federal level to stabilize techniques and allocation of subsidies for leveling the budgetary security of the subjects of the Russian Federation put these issues at the forefront. An important role in the development of inter-budgetary relations and regulation in Russia is assigned to the Federal Fund for Financial Support of the Subjects of the Russian Federation. The study states that the problem of further improvement of the methodology for allocation of subsidies from the Federal Fund for Financial Support of the Regions remains important, but it is possible to effectively reform the intergovernmental relations only if other forms of regulation are reformed. The author applies the methods of comparison, grouping and expert assessments to analyze the formation and operation of the Federal Fund for Financial Support of regions since the time it was established. The study demonstrates the advantages and disadvantages of existing procedures and analyzes the main indicators of the Fund such as volume, its share in the GDP and federal budget spendings. The results of investigation lead to the conclusion that inter-budget regulation in the future should be focused on the consistent reduction of subsidies allocated to territorial budgets, stimulating interest of the regions to increase their own revenues and income capacity. The study sets forth forcibly that the distinguishing feature of the current system of inter-budgetary relations is the narrow list of regional revenues sources. Due to such budgetary orientation the ever increasing number of regions falls into the category of subsidized territories.

Keywords: Fund for Financial Support of regions, allocation of subsidies, methodology, budget security, reducing the dependence on subsidies, increase their own revenues, increasing revenue potential, tax base expansion, intergovernmental regulation, level of budgetary provision

References:
Metodika raspredeleniya dotatsiy na vyravnivanie byudzhetnoy obespechennosti sub'ektov Rossiyskoy Federatsii/Utverzhdena postanovleniem Pravitel'stva RF ot 22 noyabrya 2004g. №670.
«Programma Pravitel'stva Rossiyskoy Federatsii po povysheniyu effektivnosti byudzhetnykh raskhodov na period do 2012 goda»/Utverzhdena Rasporyazheniem Pravitel'stva RF ot 30 iyunya 2010 goda №1101 – r.
Aliev B.Kh., Kerimova Z.A., Adzhieva L.A. Problemy ispolneniya dokhodnoy chasti byudzhetov regionov Rossiyskoy Federatsii i puti ikh resheniya//Finansy i kredit.2012.№47. S.39-44.
Zav'yalov D.Yu. Sovershenstvovanie formirovaniya fondov finansovoy podderzhki: variant resheniya//Finansy. 2012. №6. s. 14-18.
Klimenko V.I., Tinitskiy V.M., Semenchenko E.N. Ot dotatsiy na vyravnivanie byudzhetnoy obespechennosti k byudzhetnym kreditam Federal'nogo kaznacheystva na popolnenie sredstv na schetakh regional'nykh byudzhetov//Finansy i kredit. 2012. №15. s. 30-35.
Malinovskaya O.V., Brovkina A.V. Byudzhetnaya detsentralizatsiya: sostoyanie i osobennosti razvitiya v Rossiyskoy Federatsii//Finansy i kredit. 2012. №15. s. 20-29.
Sugarova I.V.Voprosy sovershenstvovaniya mezhbyudzhetnykh otnosheniy i byudzhetnogo regulirovaniya na sovremennom etape//Voprosy ekonomiki i prava.2014.№9.s.83-87.
Finansy. Denezhnoe obrashchenie. Kredit. Uchebnik dlya vuzov/Pod red. prof. L.A. Drobozinoy. M.: Finansy, YuNITI, 1997. 479 s.
Yashina N.I., Emel'yanova O.V., Pronchatova – Rubtsova N.N. Teoreticheskie i metodologicheskie aspekty formirovaniya mezhbyudzhetnykh otnosheniy v Rossii na osnovanii otsenki finansovogo sostoyaniya sub'ektov Federatsii//Finansovaya analitika: problemy i resheniya.2013.№9.s.7-21.

References (transliteration):
Metodika raspredeleniya dotatsiy na vyravnivanie byudzhetnoy obespechennosti sub'ektov Rossiyskoy Federatsii/Utverzhdena postanovleniem Pravitel'stva RF ot 22 noyabrya 2004g. №670.
«Programma Pravitel'stva Rossiyskoy Federatsii po povysheniyu effektivnosti byudzhetnykh raskhodov na period do 2012 goda»/Utverzhdena Rasporyazheniem Pravitel'stva RF ot 30 iyunya 2010 goda №1101 – r.
Aliev B.Kh., Kerimova Z.A., Adzhieva L.A. Problemy ispolneniya dokhodnoy chasti byudzhetov regionov Rossiyskoy Federatsii i puti ikh resheniya//Finansy i kredit.2012.№47. S.39-44.
Zav'yalov D.Yu. Sovershenstvovanie formirovaniya fondov finansovoy podderzhki: variant resheniya//Finansy. 2012. №6. s. 14-18.
Klimenko V.I., Tinitskiy V.M., Semenchenko E.N. Ot dotatsiy na vyravnivanie byudzhetnoy obespechennosti k byudzhetnym kreditam Federal'nogo kaznacheystva na popolnenie sredstv na schetakh regional'nykh byudzhetov//Finansy i kredit. 2012. №15. s. 30-35.
Malinovskaya O.V., Brovkina A.V. Byudzhetnaya detsentralizatsiya: sostoyanie i osobennosti razvitiya v Rossiyskoy Federatsii//Finansy i kredit. 2012. №15. s. 20-29.
Sugarova I.V.Voprosy sovershenstvovaniya mezhbyudzhetnykh otnosheniy i byudzhetnogo regulirovaniya na sovremennom etape//Voprosy ekonomiki i prava.2014.№9.s.83-87.
Finansy. Denezhnoe obrashchenie. Kredit. Uchebnik dlya vuzov/Pod red. prof. L.A. Drobozinoy. M.: Finansy, YuNITI, 1997. 479 s.
Yashina N.I., Emel'yanova O.V., Pronchatova – Rubtsova N.N. Teoreticheskie i metodologicheskie aspekty formirovaniya mezhbyudzhetnykh otnosheniy v Rossii na osnovanii otsenki finansovogo sostoyaniya sub'ektov Federatsii//Finansovaya analitika: problemy i resheniya.2013.№9.s.7-21.

Abstract: It is time to discuss the competency approach in education. The “concepts for modernization of Russian education till 2020”, as well as projects for “Federal State education standard, generation II” have documented the tendency for transforming Russian education to achieve levels of key educational competencies. This means that the existent knowledge-based approach is being replaced by competency approach, which empathizes the importance not on the student’s erudition, but on his ability to organize their work. The author shares experience utilizing new forms of organization of student’s academic work. Using those forms, one empathizes a certain logic of realizing the competency approach, which allows to use traditional forms of student’s academic work more efficiently, in addition to innovative methods.

Keywords: Tax and taxation, crowd sourcing, modernization, innovative forms of work, science fair, education process, competencies, competency approach, modernization concept

Contact information: Savina Olga Nikolaevna, 125993, Moscow, Leningradskiy Prospekt, 49.

References:
1. Verbitskiy A.A., Larionova O.G. Lichnostnyy i kompetentnostnyy podkhody v obrazovanii. Problemy integratsii. – M.: Logos. – 2009.
2. Davydova N.S. O kachestve metodicheskogo soprovozhdeniya uchebnykh distsiplin i sovremennykh metodakh otsenivaniya uchebnykh dostizheniy/Materialy Rossiyskoy nauchno-prakticheskoy konferentsii. – M.: 2010.
3. Kovalevskiy I. Organizatsiya samostoyatel'noy raboty studenta // Vysshee obrazovanie v Rossii №1, 2000, s.114-115.
4. Lisovskiy V. T. Dukhovnyy mir i tsennostnye orientatsii molodezhi Rossii. - SP b. - 2000. - s. 488.
5. Popov Yu.V., Podlesnov V.N., Sadovnikov V.I., Kucherov V.G., Androsyuk E.R. Prakticheskie aspekty realizatsii mnogourovnevoy sistemy obrazovaniya v tekhnicheskom universitete: Organizatsiya i tekhnologii obucheniya. M., 1999. – 52 s., r. 3.1 Samostoyatel'naya rabota studentov S. 15—24. – (Novye informatsionnye tekhnologii v obrazovanii: Analiticheskie obzory po osnovnym napravleniyam razvitiya vysshego obrazovaniya / NIIVO; Vyp. 9).
6. Rogonov P. Ne znaniem edinym (o dukhovno-nravstvennoy podgotovke studentov)// Vysshee obrazovanie v Rossii. - 1998. - № 3. - s. 39.
7. Chernyshov A. N. Studencheskoe samoupravlenie: sotsial'no-psikhologicheskie aspekty. - Voronezh.-1990.
8. Shulus A. Vospitanie professionalov // Vysshee obrazovanie v Rossii. - 2001.-№ 4.-s.118-121.
9. Zvezdova A.B., Oreshkin V.G. Kompetentnostnyy podkhod v vysshem professional'nom obrazovanii.- http://www.miep.edu.ru

References (transliteration):
1. Verbitskiy A.A., Larionova O.G. Lichnostnyy i kompetentnostnyy podkhody v obrazovanii. Problemy integratsii. – M.: Logos. – 2009.
2. Davydova N.S. O kachestve metodicheskogo soprovozhdeniya uchebnykh distsiplin i sovremennykh metodakh otsenivaniya uchebnykh dostizheniy/Materialy Rossiyskoy nauchno-prakticheskoy konferentsii. – M.: 2010.
3. Kovalevskiy I. Organizatsiya samostoyatel'noy raboty studenta // Vysshee obrazovanie v Rossii №1, 2000, s.114-115.
4. Lisovskiy V. T. Dukhovnyy mir i tsennostnye orientatsii molodezhi Rossii. - SP b. - 2000. - s. 488.
5. Popov Yu.V., Podlesnov V.N., Sadovnikov V.I., Kucherov V.G., Androsyuk E.R. Prakticheskie aspekty realizatsii mnogourovnevoy sistemy obrazovaniya v tekhnicheskom universitete: Organizatsiya i tekhnologii obucheniya. M., 1999. – 52 s., r. 3.1 Samostoyatel'naya rabota studentov S. 15—24. – (Novye informatsionnye tekhnologii v obrazovanii: Analiticheskie obzory po osnovnym napravleniyam razvitiya vysshego obrazovaniya / NIIVO; Vyp. 9).
6. Rogonov P. Ne znaniem edinym (o dukhovno-nravstvennoy podgotovke studentov)// Vysshee obrazovanie v Rossii. - 1998. - № 3. - s. 39.
7. Chernyshov A. N. Studencheskoe samoupravlenie: sotsial'no-psikhologicheskie aspekty. - Voronezh.-1990.
8. Shulus A. Vospitanie professionalov // Vysshee obrazovanie v Rossii. - 2001.-№ 4.-s.118-121.
9. Zvezdova A.B., Oreshkin V.G. Kompetentnostnyy podkhod v vysshem professional'nom obrazovanii.- http://www.miep.edu.ru

Abstract: The author of the article views peculiarities of taxation of volunteer activities and regulation of volunteer services in Russia. At the present time, due to certain gaps in legislation, many of them act outside of law. In July-August 2012 the society discussed the new law regulating volunteer activity and criticized the initial conception offered by the Public Chamber of the Russian Federation. As an alternative, it was offered to make certain amendments to the current Tax, Labor and Civil Codes as well as the Federal Law ‘Concerning Charitable Activities and Charitable Organizations’ instead. The author of the article also analyzes recent changes in the Russian Federation Tax Code that came into force in 2012 and describes modern tendencies in regulation of volunteer activities.

Keywords: the Tax Code, amendments, volunteer law, volunteer services, legal status, civil law agreement, volunteer, tax exemption.

Contact information: Trokhina Alina Vladimirova, Leningradsky Hills, GSP -1, Moscow 119991, Russia.

References:
1. Naberezhnov G. Volonteram gotovyat zakon // Bol'shoy gorod, 16.07.2012 [Elektronnyy resurs]. - Rezhim dostupa: http://bg.ru/ society/volonteram_gotovyat_zakon-11449
2. Nalogovyy kodeks RF ot 31.07.1998 № 146FZ // Konsul'tant-Plyus [Elektronnyy resurs]. - Rezhim dostupa: http://www. consultant.ru/popular/nalog1
3. Miloslavskaya D. Zakonodatel'stvo o volonterskoy deyatel'nosti na primere stran Evropy // Portal o rossiyskom nekommercheskom zakonodatel'stve, 03.09.2010 [Elektronnyy resurs]. - Rezhim dostupa: http://www.law-ngo.ru/library/detail/372
4. Svyataya Rus': Entsiklopedicheskiy slovar' russkoy tsivilizatsii. Sost. O. A. Platonov, 2000 g. [Elektronnyy resurs]. Rezhim dostupa: http://rus-sky.com/rc
5. Federal'nyy zakon «O blagotvoritel'noy deyatel'nosti i blagotvoritel'nykh organizatsiyakh» № 135-FZ // Konsul'tant-Plyus [Elektronnyy resurs]. - Rezhim dostupa: ht tp:// base.consult ant . r u/cons/cgi /onl ine. cgi-req=doc;base=LAW;n=108360
6. Federal'nyy zakon «O vnesenii izmeneniy v chast' vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii v chasti sovershenstvovaniya nalogooblozheniya nekommercheskikh organizatsiy i blagotvoritel'noy deyatel'nosti» № 235-FZ ot 18 iyulya 2011 g. // Konsul'tant-Plyus [Elektronnyy resurs]. - Rezhim dostupa: http://base.consultant.ru/cons/cgi/online. cgi-req=doc;base=LAW;n=121950
7. Federal'nyy zakon «Ob organizatsii i o provedenii KhKhII Olimpiyskikh zimnikh igr i XI Paralimpiyskikh zimnikh igr 2014 goda v gorode Sochi, razvitii goroda Sochi kak gornoklimaticheskogo kurorta i vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii» № 310-FZ // Konsul'tant-Plyus [Elektronnyy resurs]. - Rezhim dostupa: ht tp:// base.consult ant . r u/cons/cgi /onl ine. cgi-req=doc;base=LAW;n=117403
8. Federal'nyy zakon «O strakhovykh vznosakh v Pensionnyy fond RF, Fond Sotsial'nogo strakhovaniya RF, Federal'nyy fond obyazatel'nogo meditsinskogo strakhovaniya» // Konsul'tant-Plyus [Elektronnyy resurs]. - Rezhim dostupa: http://base.consultant.ru/cons/cgi/online. cgi-req=doc;base=LAW;n=126757
9. Shcheglova A. S. Stanovlenie osnovnykh teoretiko-metodologicheskikh i organizatsionnykh napravleniy obshchestvennogo prizreniya v Rossiyskoy Imperii na rubezhe XIX - XX vekov. - Diss. na soisk. st. kand. ist. nauk. - M., 2005
10. Manual on the Measurement of Volunteer Work, Room document prepared for the 18th International Conference of Labor Statisticians // International Labor Organization (ILO). ]Geneva, 2008 [Elektronnyy resurs]. URL: http://www.ilo.org/wcmsp5/groups/ public/---dgrepor ts/---stat/documents/ meetingdocument/wcms_100574.pdf

References (transliteration):
1. Naberezhnov G. Volonteram gotovyat zakon // Bol'shoy gorod, 16.07.2012 [Elektronnyy resurs]. - Rezhim dostupa: http://bg.ru/ society/volonteram_gotovyat_zakon-11449
2. Nalogovyy kodeks RF ot 31.07.1998 № 146FZ // Konsul'tant-Plyus [Elektronnyy resurs]. - Rezhim dostupa: http://www. consultant.ru/popular/nalog1
3. Miloslavskaya D. Zakonodatel'stvo o volonterskoy deyatel'nosti na primere stran Evropy // Portal o rossiyskom nekommercheskom zakonodatel'stve, 03.09.2010 [Elektronnyy resurs]. - Rezhim dostupa: http://www.law-ngo.ru/library/detail/372
4. Svyataya Rus': Entsiklopedicheskiy slovar' russkoy tsivilizatsii. Sost. O. A. Platonov, 2000 g. [Elektronnyy resurs]. Rezhim dostupa: http://rus-sky.com/rc
5. Federal'nyy zakon «O blagotvoritel'noy deyatel'nosti i blagotvoritel'nykh organizatsiyakh» № 135-FZ // Konsul'tant-Plyus [Elektronnyy resurs]. - Rezhim dostupa: ht tp:// base.consult ant . r u/cons/cgi /onl ine. cgi-req=doc;base=LAW;n=108360
6. Federal'nyy zakon «O vnesenii izmeneniy v chast' vtoruyu Nalogovogo kodeksa Rossiyskoy Federatsii v chasti sovershenstvovaniya nalogooblozheniya nekommercheskikh organizatsiy i blagotvoritel'noy deyatel'nosti» № 235-FZ ot 18 iyulya 2011 g. // Konsul'tant-Plyus [Elektronnyy resurs]. - Rezhim dostupa: http://base.consultant.ru/cons/cgi/online. cgi-req=doc;base=LAW;n=121950
7. Federal'nyy zakon «Ob organizatsii i o provedenii KhKhII Olimpiyskikh zimnikh igr i XI Paralimpiyskikh zimnikh igr 2014 goda v gorode Sochi, razvitii goroda Sochi kak gornoklimaticheskogo kurorta i vnesenii izmeneniy v otdel'nye zakonodatel'nye akty Rossiyskoy Federatsii» № 310-FZ // Konsul'tant-Plyus [Elektronnyy resurs]. - Rezhim dostupa: ht tp:// base.consult ant . r u/cons/cgi /onl ine. cgi-req=doc;base=LAW;n=117403
8. Federal'nyy zakon «O strakhovykh vznosakh v Pensionnyy fond RF, Fond Sotsial'nogo strakhovaniya RF, Federal'nyy fond obyazatel'nogo meditsinskogo strakhovaniya» // Konsul'tant-Plyus [Elektronnyy resurs]. - Rezhim dostupa: http://base.consultant.ru/cons/cgi/online. cgi-req=doc;base=LAW;n=126757
9. Shcheglova A. S. Stanovlenie osnovnykh teoretiko-metodologicheskikh i organizatsionnykh napravleniy obshchestvennogo prizreniya v Rossiyskoy Imperii na rubezhe XIX - XX vekov. - Diss. na soisk. st. kand. ist. nauk. - M., 2005
10. Manual on the Measurement of Volunteer Work, Room document prepared for the 18th International Conference of Labor Statisticians // International Labor Organization (ILO). ]Geneva, 2008 [Elektronnyy resurs]. URL: http://www.ilo.org/wcmsp5/groups/ public/---dgrepor ts/---stat/documents/ meetingdocument/wcms_100574.pdf

Abstract: The article analyzes problems of tax policy and tax mechanism oriented at economic growth and innovation- based development of a region. It is proved that the tax mechanism can be actually effi ciently if only all its elements are being implemented at once and tax actions are defi ned by the general state and regional purposes and developmental tasks. The author describes problems arising when making the tax policy. At the end of the article it is concluded that local tax relations must be closely connected with innovative and investment potentials of territories which, in its turn, infl uence social and economic development of territories.

Keywords: tax potential, tax mechanism, tax policy in a region, innovation-based development of a region, social and economic development of a territory.

References:
Tyupakova N.N. Formirovanie nalogovogo mekhanizma raspredeleniya dobavlennoy stoimosti: teoriya,
metodologiya, praktika: Avtoref. diss. … dokt. ekon. nauk. - Krasnodar – 2011. – 46 s.
Sokhova F.V. Nalogovyy mekhanizm razvitiya byudzhetnogo potentsiala regiona: Avtoref. diss. … kand.
ekon. nauk. - Moskva – 2008. – 23 s.
Bushinskaya T.V. Regional'naya nalogovaya politika i osobennosti ee realizatsii (na primere Tul'skoy
oblasti): Avtoref. diss. … kand. ekon. nauk. – Moskva, 2009. – 24 s.
Zherebtsov A.B. Upravlenie formirovaniem i razvitiem nalogovogo potentsiala regiona: Avtoref.
diss. … kand. ekon. nauk. - Moskva – 2007. – 27 s.
Gubanova T.G. Regional'naya sistema nalogooblozheniya kak faktor razvitiya territorii // http:// www.
budgetrf.ru/Publications/Analysis/strategy/an_strategy_07222003/
Nalogovoe stimulirovanie innovatsionnykh protsessov / Otv. red. N.I. Ivanova. – M.: IMEMO RAN,
2009. – 160 s.
Christian Keuschnigg and Evelyn Ribi. Profi t Taxation, Innovation and the Financing of Heterogeneous Firms.
University of St. Gallen (IFF-HSG) January 4, 2010. – 11 r.
Malkova Yu.V. Nalogi kak instrument razvitiya innovatsionnoy ekonomiki: Avtoref. dis. kand. ekon.
nauk. - Moskva 2011. – 21 s.
OECD/Eurostat. Oslo Manual. OECD. Paris. 1997. – p. 62
Jeffrey Owens Taxes for innovation: //www.oecdobserver.org/news/fullstory.php/aid/3271/
Shed'ko Yu.N. Nalogovoe stimulirovanie razvitiya ekonomiki innovatsionnogo tipa (regional'nyy as-
pekt) // Mezhdunarodnaya nauchn.-prakt. konf. «Sovremennaya nalogovaya sistema: sostoyanie i perspektivy
(natsional'nyy i mezhdunarodnyy opyt» 27 i 28oktyabrya 2011 god M.:VGNA Minfina Rossii, 2012 g.

References (transliteration):
Tyupakova N.N. Formirovanie nalogovogo mekhanizma raspredeleniya dobavlennoy stoimosti: teoriya,
metodologiya, praktika: Avtoref. diss. … dokt. ekon. nauk. - Krasnodar – 2011. – 46 s.
Sokhova F.V. Nalogovyy mekhanizm razvitiya byudzhetnogo potentsiala regiona: Avtoref. diss. … kand.
ekon. nauk. - Moskva – 2008. – 23 s.
Bushinskaya T.V. Regional'naya nalogovaya politika i osobennosti ee realizatsii (na primere Tul'skoy
oblasti): Avtoref. diss. … kand. ekon. nauk. – Moskva, 2009. – 24 s.
Zherebtsov A.B. Upravlenie formirovaniem i razvitiem nalogovogo potentsiala regiona: Avtoref.
diss. … kand. ekon. nauk. - Moskva – 2007. – 27 s.
Gubanova T.G. Regional'naya sistema nalogooblozheniya kak faktor razvitiya territorii // http:// www.
budgetrf.ru/Publications/Analysis/strategy/an_strategy_07222003/
Nalogovoe stimulirovanie innovatsionnykh protsessov / Otv. red. N.I. Ivanova. – M.: IMEMO RAN,
2009. – 160 s.
Christian Keuschnigg and Evelyn Ribi. Profi t Taxation, Innovation and the Financing of Heterogeneous Firms.
University of St. Gallen (IFF-HSG) January 4, 2010. – 11 r.
Malkova Yu.V. Nalogi kak instrument razvitiya innovatsionnoy ekonomiki: Avtoref. dis. kand. ekon.
nauk. - Moskva 2011. – 21 s.
OECD/Eurostat. Oslo Manual. OECD. Paris. 1997. – p. 62
Jeffrey Owens Taxes for innovation: //www.oecdobserver.org/news/fullstory.php/aid/3271/
Shed'ko Yu.N. Nalogovoe stimulirovanie razvitiya ekonomiki innovatsionnogo tipa (regional'nyy as-
pekt) // Mezhdunarodnaya nauchn.-prakt. konf. «Sovremennaya nalogovaya sistema: sostoyanie i perspektivy
(natsional'nyy i mezhdunarodnyy opyt» 27 i 28oktyabrya 2011 god M.:VGNA Minfina Rossii, 2012 g.

Abstract: The article is devoted to the main stages of organization and development of Russia’s tax system and regulation of the tax authorities’ structure and functions. The author analyzes the main problems and drawbacks in current organization of tax service in the center and regions and suggests certain measures to improve tax service at regional and federal levels.

Keywords: taxes, system, region, problems, organization, stages of development, questionnaire survey, tax code, competitiveness, administrative pressure, management reform, tax reform, federal service, structure, territorial inspectorates, development trends.

References:
A.P. Balakina, L.A. Anosova, I.S. Tsypin i dr. Nalogovaya politika i nalogovoe administrirovanie kak
instrument gosudarstvennogo regulirovaniya ekonomiki Rossiyskoy Federatsii. Monografiya. M.: VGNA
Minfina RF, 2011 g.
A.P. Balakina, L.A. Anosova, I.S. Tsypin i dr. Teoreticheskie i metodologicheskie problemy formirovaniya
byudzhetnoy sistemy v novykh ekonomicheskikh usloviyakh. Monografiya. M.: VGNA Minfina RF, 2011 g.
S.Yu. Glaz'ev. Strategiya operezhayushchego razvitiya Rossii v usloviyakh global'nogo krizisa. M.: Ekonomika,
2010 g.
M.V. Mishustin. Oblako v nalogakh. M.: Rossiyskaya gazeta ot 21.11.2011 g. str. 7.
I.S. Tsypin. Problemy modernizatsii ekonomiki Rossii v XXI veke. Monografiya. M.: VGNA Minfina
RF, 2012 g.

References (transliteration):
A.P. Balakina, L.A. Anosova, I.S. Tsypin i dr. Nalogovaya politika i nalogovoe administrirovanie kak
instrument gosudarstvennogo regulirovaniya ekonomiki Rossiyskoy Federatsii. Monografiya. M.: VGNA
Minfina RF, 2011 g.
A.P. Balakina, L.A. Anosova, I.S. Tsypin i dr. Teoreticheskie i metodologicheskie problemy formirovaniya
byudzhetnoy sistemy v novykh ekonomicheskikh usloviyakh. Monografiya. M.: VGNA Minfina RF, 2011 g.
S.Yu. Glaz'ev. Strategiya operezhayushchego razvitiya Rossii v usloviyakh global'nogo krizisa. M.: Ekonomika,
2010 g.
M.V. Mishustin. Oblako v nalogakh. M.: Rossiyskaya gazeta ot 21.11.2011 g. str. 7.
I.S. Tsypin. Problemy modernizatsii ekonomiki Rossii v XXI veke. Monografiya. M.: VGNA Minfina
RF, 2012 g.

Abstract: As part of preparation of innovation personnel, the authors suggest modern approaches to teaching. These approaches are based on multi-media products, hardware and software, Internet resources and etc. Application of information, communication and multi-media products in teaching are described by the authors based on the example of teaching tax courses in St. Petersburg Institute of Trade and Economics.

Keywords: taxes and taxation, teaching, tools, multi-media products, Internet resources, programs, online services, video clip, technologies, technical equipment.

References:
Nalogovyy kodeks RF chast' 1 ot 31.07.1998 g. №146-FZ // http://www.consultant.ru.
Nalogovyy kodeks RF chast' 2 ot 05.08.2000 g. №117-FZ // http://www.consultant.ru.
Nalogi i nalogooblozhenie: uchebnoe posobie / A.V. Perov, A.V. Tolkushkin. – 9-e izd., pererab. i dop.
– M.: Yurayt-Izdat, 2008. – 986 s. – (Osnovy nauk).
Pushkareva V.M. Istoriya finansovoy mysli i politiki nalogov: Ucheb. posobie. – M.: Finansy i
statistika, 2005. – 256 s.: il.
Teoriya i istoriya nalogooblozheniya: uchebnik dlya studentov vuzov, obuchayushchikhsya po spetsial'nosti
«Nalogi i nalogooblozhenie» / I.A. Mayburov. – M.: YuNITI-DANA, 2007. – 495 s.

References (transliteration):
Nalogovyy kodeks RF chast' 1 ot 31.07.1998 g. №146-FZ // http://www.consultant.ru.
Nalogovyy kodeks RF chast' 2 ot 05.08.2000 g. №117-FZ // http://www.consultant.ru.
Nalogi i nalogooblozhenie: uchebnoe posobie / A.V. Perov, A.V. Tolkushkin. – 9-e izd., pererab. i dop.
– M.: Yurayt-Izdat, 2008. – 986 s. – (Osnovy nauk).
Pushkareva V.M. Istoriya finansovoy mysli i politiki nalogov: Ucheb. posobie. – M.: Finansy i
statistika, 2005. – 256 s.: il.
Teoriya i istoriya nalogooblozheniya: uchebnik dlya studentov vuzov, obuchayushchikhsya po spetsial'nosti
«Nalogi i nalogooblozhenie» / I.A. Mayburov. – M.: YuNITI-DANA, 2007. – 495 s.

Abstract: In education, basic terminology of tax law and taxation are viewed as the combination of didactic units as stated in national educational standards. However, the latter often demonstrates fragmentary and repetitive basic definitions. The author notes that there is a need to improve education standards based on modern theoretical researches and developments.

Keywords: tax, standard, education, system, training, requirements, manuals, process, master, bachelor.

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

Abstract: The article summarizes the discussions held at International Scientific and Methodic Conference in Finance Academy under the Government of the Russian Federation, section ‘Taxes and Taxation”. Discussions mostly evolve around requirements for training taxation specialists in conditions of growing competition in education; peculiarities of organization of education process when realizing the federal state educational standard of the ‘third generation’; teaching Bachelors and Masters; organization and methodical support (with training manuals, for instance) of new forms of lectures and independent work of students and so on.

Keywords: tax, education, teaching, Bachelor, Master, conference, Finance Academy, competitive ability, science, standard.

Contact information: Goncharenko Lyubov Ivanovna, nnfa@yandex.ru

Abstract: The article includes review of the most important results of the work of the Council for Presentation of Doctoral and Candidates’ Dissertation Theses at the Financial Academy under the auspices of the Government of the Russian Federation for 2008 and first six months of the 2009. Among the key directions of development of post-higher education the author considers orientation towards higher quality of theses (dissertations) and improvement of work of the Councils for Presentation of Doctoral and Candidates’ Dissertation Theses.
Keywords: tax, education, higher education, dissertation

Contact information: Smirnova, E.E., elenasmirnova@mail.ru

Abstract: The article includes the review of the opinions of professionals on topical issues of formation of the modern level-oriented education of the professional, methodological and methodical issues of independent work of students within the multi-level system. The representatives of most higher education institution supported the attempts of the Financial Academy to keep the bachelor system for “Economics”. The need for development of the direction of “Taxes and taxation” within the profile by the same title is a principle position of the higher education organizations, which implement the State Educational Standard on “Taxes and Taxation”.

Abstract: Innovation methods for organization of work of students are reviewed by the author of the article, taking the optimization of the study program of the course on “Organization and methods of holding tax inspections”.