Review: The subject of the research is the tax relations arising in the process of intergration within the Eurasian Economic Union. The object of the research is the qualitative characteristics and quantitative indicators of evaluating the level of their tax partnership. In her article Faleeva offers her own definition of tax partnership reflecting new realities of integration processes in the post-Soviet environment. The author defines the main features that distinguish tax partnership from other terms, one of such features being tax competition. The author suggests to view tax partnership based on the example of relations between Russia and Kazakhstan as the most initiative members of integration processes. Special attention is paid to the method of evaluating the level of tax partnership. The methodological basis of the research involves systems analysis of legal acts, laws and regulations issued in the sphere of taxation of Russia and Kazakhstan, information provided by the two countries, and legal and statistical data of the Eurasian Economic Commission. The method of evaluating the level of their tax partnership include two parts, in particular, qualitative characteristics and quantitative indicators of tax partnership. The author's contribution to the topic is that through calculating qualitative characteristics and quantitative indicators, the author defines problems and gaps in the taxation systems of Russia and Kazakhstan. The author examines areas for improving tax partnership through applying the experience of the country that has the best indicators and characteristics. The scientific novelty of the research is caused by the fact that the author defines the largest problems and gaps in tax partnership and offers ways to eliminate them which, according to the author, would allow to reveal hidden potentials of improving the tax legislation and tax administration in both countries. 

Keywords: tax convergence, Eurasian Economic Union, partnership, Customs Union, tax policy, tax competition, Eurasian Economic Union, tax harmonization, tax universalization, tax partnership

References:
Tyutyuryukov N.N. Transformatsiya nalogovoy sistemy Rossiyskoy Federatsii v usloviyakh uchastiya v ekonomicheskikh soobshchestvakh: Diss.... na soisk. uch. st. dokt. ekonomich. nauk po spetsial'nosti 08.00.10. M., 2010. S. 36.
Troyanskaya M.A. Nalogovaya konkurentsiya: ponyatie, vidy, znachenie // Nalogi i finansovoe pravo. 2014. № 6. S. 179-185.
Ranchinskaya Yu.S. Osobennosti i tendentsii nalogovoy garmonizatsii: Diss. ... na soisk. uch. st. kand. ekonomich. nauk po spetsial'nosti 08.00.14, 08.00.10. M., 2012. S. 54.
Vylkova E.S., Troyanskaya M.A. K voprosu reformirovaniya mezhbyudzhetnykh otnosheniy v nalogovoy sfere // Ekonomika: vchera, segodnya, zavtra. 2015. № 10. S. 123-127.
Mambetaliev N.T., Mambetalieva Zh.N. O perspektivakh garmonizatsii natsional'nykh nalogovykh zakonodatel'stv gosudarstv-uchastnikov Evraziyskogo ekonomicheskogo soobshchestva // Nalogovyy vestnik. 2001. № 6. S. 14-17.

References (transliteration):
Tyutyuryukov N.N. Transformatsiya nalogovoy sistemy Rossiyskoy Federatsii v usloviyakh uchastiya v ekonomicheskikh soobshchestvakh: Diss.... na soisk. uch. st. dokt. ekonomich. nauk po spetsial'nosti 08.00.10. M., 2010. S. 36.
Troyanskaya M.A. Nalogovaya konkurentsiya: ponyatie, vidy, znachenie // Nalogi i finansovoe pravo. 2014. № 6. S. 179-185.
Ranchinskaya Yu.S. Osobennosti i tendentsii nalogovoy garmonizatsii: Diss. ... na soisk. uch. st. kand. ekonomich. nauk po spetsial'nosti 08.00.14, 08.00.10. M., 2012. S. 54.
Vylkova E.S., Troyanskaya M.A. K voprosu reformirovaniya mezhbyudzhetnykh otnosheniy v nalogovoy sfere // Ekonomika: vchera, segodnya, zavtra. 2015. № 10. S. 123-127.
Mambetaliev N.T., Mambetalieva Zh.N. O perspektivakh garmonizatsii natsional'nykh nalogovykh zakonodatel'stv gosudarstv-uchastnikov Evraziyskogo ekonomicheskogo soobshchestva // Nalogovyy vestnik. 2001. № 6. S. 14-17.

Review: The subject of the research is the system of financial relations on the issues of the origin, formation and distribution of tax flows in the tax system of Russia. The object of research is the tax system of the Russian Federation. The author of the article discusses modern trends and problems of functioning of the Russian tax system. The conclusion is that improving the efficiency of the tax system of the Russian Federation is only possible with the modern scientific concept of improvement of tax legislation based on a systematic approach taking into account the implementation of the basic law-making factors and create the optimal interaction of all parts of the tax system. Special attention is given to identifying the key problems of the domestic tax system in the budget deficit and the impact of economic sanctions. On the basis of the systems approach the author identifies problems and trends of modern tax system of the Russian Federation. As a result, the work revealed weaknesses in the Russian tax system. Convincingly concluded that the existing drawbacks of the Russian tax system is largely due to the fact that in developing the concept of its construction, not fully a comprehensive approach to the problem of taxation. Furthermore, not taken into account the complex interactions of all participants of social relations in the process of establishment and collection of taxes. The lack of an integrated approach in the formation of the Russian tax system exacerbates economic and social contradictions, shifting capital abroad, the development of the shadow economy. The author argues the conclusion that as a result of tax reform the tax system, while remaining a tool of redistribution of GDP, must become more neutral. Primarily redistributive methods of tax regulation of the market mechanism will cease to have a deterrent effect on the dynamic development of the national economy. The results of the study can be applied to Federal and regional authorities as a theoretical and methodological framework in the development of proposals for the development of the Russian tax system. The formation of an effective tax system involves the necessity of realization of complex of measures of economic, financial, legal, methodological and organizational plan for achieving the projected goals of social and economic development of the Russian Federation which is a necessary condition for economic growth in the country, improving the welfare of Russian citizens.

Keywords: budget reallocation, tax burden, shadow economy, tax rate, tax base, tax exemptions, tax administration, tax legislation, tax system, budget deficit

References:
Suleymanov M.M. Razvitie nalogovogo potentsiala byudzhetov territoriy v usloviyakh modernizatsii rossiyskoy ekonomiki [Tekst] // Ekonomicheskiy analiz: teoriya i praktika. 2011. № 43. S. 59-64.
Suleymanov M.M. K voprosu o reformirovanii mezhbyudzhetnykh otnosheniy [Tekst] // Finansy i kredit. 2013. № 18 (546). S. 52-60.
Nalogovye sistemy. Metodologiya razvitiya: monografiya dlya magistrantov, obuchayushchikhsya po programmam «Nalogi i nalogooblozhenie», «Finansy i kredit» i aspirantov, obuchayushchikhsya po nauchnoy spetsial'nosti 08.00.10 «Finansy, denezhnoe obrashchenie i kredit» [Tekst] / Pod redaktsiey I.A. Mayburova, Yu.B. Ivanova. Moskva, 2012. Ser. Magister S. 57
Nalogi i nalogooblozhenie. Palitra sovremennykh problem: monografiya dlya magistrantov, obuchayushchikhsya po programmam napravleniya «Finansy i kredit» [Tekst] / Pod redaktsiey I.A. Mayburova, Yu.B. Ivanova. Moskva, 2014. Ser. Magister. S 211.
Aliev B.Kh., Suleymanov M.M. Strategicheskie orientiry sovershenstvovaniya nalogovoy sistemy Rossii [Tekst] // Finansy i kredit. 2013. № 42 S. 43-47; Igonina L.L. Finansovaya bezopasnost' Rossii: sovremennye tendentsii i imperativy [Tekst] // Finansovaya analitika: problemy i resheniya. 2009. № 10. S. 27-32.
Aliev B.X., Alimirzoeva M.G. O neobkhodimosti regionalizatsii ekonomicheskikh reform v Rossii [Tekst] // Finansy i kredit. 2010. № 38. S. 15-20.
Aliev B.Kh., Alimirzoeva M.G. Sotsial'no-ekonomicheskie parametry rossiyskikh regionov i perspektivy perekhoda k ustoychivomu razvitiyu [Tekst] // Regional'naya ekonomika: teoriya i praktika. 2011. № 25. S. 41-45.
Ekonomika nalogovykh reform: monografiya [Tekst] Pod redaktsiey I.A. Mayburova, Yu.B. Ivanova, L.L. Tarangul. Kiev, 2013. S. 124

References (transliteration):
Suleymanov M.M. Razvitie nalogovogo potentsiala byudzhetov territoriy v usloviyakh modernizatsii rossiyskoy ekonomiki [Tekst] // Ekonomicheskiy analiz: teoriya i praktika. 2011. № 43. S. 59-64.
Suleymanov M.M. K voprosu o reformirovanii mezhbyudzhetnykh otnosheniy [Tekst] // Finansy i kredit. 2013. № 18 (546). S. 52-60.
Nalogovye sistemy. Metodologiya razvitiya: monografiya dlya magistrantov, obuchayushchikhsya po programmam «Nalogi i nalogooblozhenie», «Finansy i kredit» i aspirantov, obuchayushchikhsya po nauchnoy spetsial'nosti 08.00.10 «Finansy, denezhnoe obrashchenie i kredit» [Tekst] / Pod redaktsiey I.A. Mayburova, Yu.B. Ivanova. Moskva, 2012. Ser. Magister S. 57
Nalogi i nalogooblozhenie. Palitra sovremennykh problem: monografiya dlya magistrantov, obuchayushchikhsya po programmam napravleniya «Finansy i kredit» [Tekst] / Pod redaktsiey I.A. Mayburova, Yu.B. Ivanova. Moskva, 2014. Ser. Magister. S 211.
Aliev B.Kh., Suleymanov M.M. Strategicheskie orientiry sovershenstvovaniya nalogovoy sistemy Rossii [Tekst] // Finansy i kredit. 2013. № 42 S. 43-47; Igonina L.L. Finansovaya bezopasnost' Rossii: sovremennye tendentsii i imperativy [Tekst] // Finansovaya analitika: problemy i resheniya. 2009. № 10. S. 27-32.
Aliev B.X., Alimirzoeva M.G. O neobkhodimosti regionalizatsii ekonomicheskikh reform v Rossii [Tekst] // Finansy i kredit. 2010. № 38. S. 15-20.
Aliev B.Kh., Alimirzoeva M.G. Sotsial'no-ekonomicheskie parametry rossiyskikh regionov i perspektivy perekhoda k ustoychivomu razvitiyu [Tekst] // Regional'naya ekonomika: teoriya i praktika. 2011. № 25. S. 41-45.
Ekonomika nalogovykh reform: monografiya [Tekst] Pod redaktsiey I.A. Mayburova, Yu.B. Ivanova, L.L. Tarangul. Kiev, 2013. S. 124

Review: The subject of the present research is the patent system of taxation of small business entities in the Russian Federation. Small business entities have been granted the right to apply special tax regimes with a lower tax burden compared to the general taxation system. At the same time, not all the special tax regimes are popular with individual enterpreneurs, this is also true for the patent system of taxation. The author of the present article analyzes pluses and minuses of the patent system of taxation and offers measures to popularize this system of taxation. The methodology of the present research is based on statistical data of tax accounts. Based on those, the author has analyzed how the patent sytem of taxation is being used in the Russian Federation constituents in relation to different activities. The researcher offers to apply the system approach to protecting rights and legitimate interests of small business entities through making necessary amendments in the sphere of regulation of tax relations. According to the author, this will allow to make individual enterpreneurs more interested in applying the patent system of taxation as well as to increase local tax revenues. 

Keywords: local budget, deficiencies of the patent system, benefits of the patent system, budget, patent system of taxation, special tax regimes, small business entities, tax code, activities, conditions of practical application

References:
Otchet o nachislenii i postuplenii nalogov, sborov i inykh obyazatel'nykh platezhey v byudzhetnuyu sistemu Rossiyskoy Federatsii http://www.nalog.ru/rn13/related_activities/statistics _and_analytics/forms (data obrashcheniya 01.07.2015).
Nalogovyy kodeks Rossiyskoy Federatsii (red. Iyun' 2015 g.).
Otchet o primenenii patentnoy sistemy nalogooblozheniya http://www.nalog.ru/rn13/related_activities/statistics_and_analytics/forms (data obrashcheniya 01.07.2015)
Opredelenie Verkhovnogo Suda Rossiyskoy Federatsii ot 13.01.2010 № 20-G09-24.

References (transliteration):
Otchet o nachislenii i postuplenii nalogov, sborov i inykh obyazatel'nykh platezhey v byudzhetnuyu sistemu Rossiyskoy Federatsii http://www.nalog.ru/rn13/related_activities/statistics _and_analytics/forms (data obrashcheniya 01.07.2015).
Nalogovyy kodeks Rossiyskoy Federatsii (red. Iyun' 2015 g.).
Otchet o primenenii patentnoy sistemy nalogooblozheniya http://www.nalog.ru/rn13/related_activities/statistics_and_analytics/forms (data obrashcheniya 01.07.2015)
Opredelenie Verkhovnogo Suda Rossiyskoy Federatsii ot 13.01.2010 № 20-G09-24.

Review: The authors of the article analyse the existing mechanisms to improve the efficiency of investment projects based on the case study of value-added tax and corporate profit tax. The research covers such taxes as value-added tax (sales tax) and corporate profit tax as well as the impact of depreciation on investment promotion. Attention is also given to specific measures to improve investment opportunities of enterprises. The authors also describe specific legislative measures to stimulate the investment attractiveness of enterprises and their development. In their research the authors have used traditional research methods of analysis and synthesis as well as chronological analysis. The authors carry out the chronological study of the modification of tax legislation and offer innovations to be undertaken in the sphere of tax legislation in order to increase investment activity of entrepreneurs. The authors have shared their point of view regarding the introduction of sales tax, lower VAT rates and distribution of tax according to the levels of the budget system as well as changes in depreciation policies of enterprises and loss recognition procedures. They have also made suggestions on how to boost financial autonomy in Russian regions, etc. The authors believe that the improvement of the tax mechanism will cause a limited impact if we do not link tax reforms to budget policy. Thus, the authors of the article propose particular steps to increase investment activity by improving the regulatory and legal framework. According to the authors, these measures will provide an opportunity to raise additional revenues into the Russian Federation budget. 

Keywords: investment, investment activity, VAT, profit tax, investments, tax regulation, investment allowance, tax tools, depreciation, topical questions

References:
Umarova I.E. Perspektivy uvelicheniya nalogovoy nagruzki v RF "Mezhdunarodnyy bukhgalterskiy uchet", № 26, 2012
D.G. Chernik: "Nel'zya snizhat' nalog na pribyl' dlya vsekh podryad. U nego ne fiskal'naya, a reguliruyushchaya funktsiya" "Rossiyskiy nalogovyy kur'er", 2010, № 12.
Tatarkin D.A, Nalogovyy federalizm v sisteme stimulirovaniya samorazvitiya regionov.//Nalogi i finansovoe pravo № 4, 2010
Savina O.N. Otsenka effektivnosti nalogovykh l'got v usloviyakh deystvuyushchego rossiyskogo nalogovogo zakonodatel'stva i napravleniya ee sovershenstvovaniya // Nalogi i nalogooblozhenie, Moskva. № 9-10, 2012. S. 15-29
Savina O.N., Zhazhin M.A. Nalogovye l'goty po nalogu na pribyl' organizatsiy: aktual'nye voprosy optimizatsii/ Finansovaya analitika: problemy i resheniya. Moskva, 2014. № 31(217). S. 37-46.
Savina O.N. Otsenka effektivnosti nalogovykh l'got v sovremennoy praktike nalogooblozheniya i napravleniya ee sovershenstvovaniya//Nalogi i nalogooblozhenie, Moskva. № 8(110), 2013
Savina O.N., Savina E.O. Bolevye tochki rossiyskoy nalogovoy sistemy // Mezhdunarodnyy nauchno-issledovatel'skiy zhurnal. 2013. № 12-2 (19). S. 79-81.
Pinskaya M.R. Nalogovaya sostavlyayushchaya v Rossiyskikh ekonomicheskikh zonaz: rossiyskiy i zarubezhnyy opyt // Nalogovaya politika i praktika. Moskva, № 8(68), 2008. S. 44-50.
Pinskaya M.R. Nalogovaya baza territorii: konkurentsiya i mery po rasshireniyu // Nalogovaya politika i praktika. Moskva, № 8(104), 2011. S. 26-30.
Pinskaya M.R. Realizatsiya printsipa federalizma v nalogovoy sisteme Rossii / Finansy i kredit. Moskva, № 34(370), 2009. S. 29-32.
Paskachev A.B. NDS: nalog na dokhody ili nalog na potreblenie?// Nalogovaya politika i praktika № 4, 2010
Panskov V.G. O nalogovoy politike v kontekste stanovleniya innovatsionnoy modeli razvitiya rossiyskoy ekonomiki//Nalogovaya politika i praktika, N 6, iyun' 2008
Panskov V.G.K voprosu o samostoyatel'nosti byudzhetov// Finansy. №10 2010
Goncharenko L.I., Beysembinova A. Gosudarstvenno-chastnoe partnerstvo kak mekhanizm finansirovaniya investitsionnoy deyatel'nosti // Ekonomika.Nalogi.Pravo, № 2 , 2013. s.151
Goncharenko L.I., Vishnevskaya N.G. K voprosu o sovershenstvovanii nalogovogo administrirovaniya deyatel'nosti innovatsionnykh organizatsiy // Nauchno-prakticheskiy i teoreticheskiy zhurnal «Innovatsionnoe razvitie ekonomiki», № 4 (10), 2012
Goncharenko L.I., Savina O.N., Mel'nikova N.P., Malkova Yu.V. i dr. Nalogovye riski gosudarstva / monografiya – M.: Tsifrovichok, 2014.
Goncharenko L.I., Savina O.N. Prichiny nizkoy effektivnosti nalogovogo regulirovaniya innovatsionnogo razvitiya ekonomiki Rossii// Voprosy teorii i praktiki nalogooblozheniya: sbornik nauchnykh statey prepoda-vateley i aspirantov kafedry «Nalogi i nalogooblozhenie» Finansovogo universiteta pri Pravitel'stve Rossiyskoy Federatsii/ Vypusk 9. –M.: Tsifrovichok, 2011
Balatskiy E.V. Finansovaya nesostoyatel'nost' regionov i sovershenstvovanie mezhbyudzhetnykh otnosheniy// "Nalogi i finansovoe pravo", № 4, 2010
Shilov M.A., Gusev A.B. Iskusstvennaya dotatsionnost' regionov kak zalog edinstva Rossii // "Kapital strany", 27.01.2009; Gusev A.B., Shilov M.A. Iskusstvennaya dotatsionnost' regionov-zalog edinstva Rossii / Urban-Planet.org, 15.12.2008.
Mayburov I.A. Zenkova E.V. Neobkhodimost' nalogovogo vyravnivaniya usloviy deyatel'nosti predpriyatiy.Nalogi i finansovoe pravo, 2010, №5.
Umarova I.E.Perspektivy uvelicheniya nalogovoy nagruzki v RF "Mezhdunarodnyy bukhgalterskiy uchet", 2012, № 26. http://printed.e-notabene.ru/img/save.pn
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 24-44. DOI: 10.7256/2306-4234.2013.2.629. URL: http://www.e-notabene.ru/flc/article_629.html
Yu.A. Shekhovtsova Ispol'zovanie nalogovykh instrumentov
obespecheniya investitsionnoy bezopasnosti
v Rossiyskoy Federatsii // Nalogi i nalogooblozhenie. - 2013. - 3. - C. 165 - 178. DOI: 10.7256/1812-8688.2013.03.1.

References (transliteration):
Umarova I.E. Perspektivy uvelicheniya nalogovoy nagruzki v RF "Mezhdunarodnyy bukhgalterskiy uchet", № 26, 2012
D.G. Chernik: "Nel'zya snizhat' nalog na pribyl' dlya vsekh podryad. U nego ne fiskal'naya, a reguliruyushchaya funktsiya" "Rossiyskiy nalogovyy kur'er", 2010, № 12.
Tatarkin D.A, Nalogovyy federalizm v sisteme stimulirovaniya samorazvitiya regionov.//Nalogi i finansovoe pravo № 4, 2010
Savina O.N. Otsenka effektivnosti nalogovykh l'got v usloviyakh deystvuyushchego rossiyskogo nalogovogo zakonodatel'stva i napravleniya ee sovershenstvovaniya // Nalogi i nalogooblozhenie, Moskva. № 9-10, 2012. S. 15-29
Savina O.N., Zhazhin M.A. Nalogovye l'goty po nalogu na pribyl' organizatsiy: aktual'nye voprosy optimizatsii/ Finansovaya analitika: problemy i resheniya. Moskva, 2014. № 31(217). S. 37-46.
Savina O.N. Otsenka effektivnosti nalogovykh l'got v sovremennoy praktike nalogooblozheniya i napravleniya ee sovershenstvovaniya//Nalogi i nalogooblozhenie, Moskva. № 8(110), 2013
Savina O.N., Savina E.O. Bolevye tochki rossiyskoy nalogovoy sistemy // Mezhdunarodnyy nauchno-issledovatel'skiy zhurnal. 2013. № 12-2 (19). S. 79-81.
Pinskaya M.R. Nalogovaya sostavlyayushchaya v Rossiyskikh ekonomicheskikh zonaz: rossiyskiy i zarubezhnyy opyt // Nalogovaya politika i praktika. Moskva, № 8(68), 2008. S. 44-50.
Pinskaya M.R. Nalogovaya baza territorii: konkurentsiya i mery po rasshireniyu // Nalogovaya politika i praktika. Moskva, № 8(104), 2011. S. 26-30.
Pinskaya M.R. Realizatsiya printsipa federalizma v nalogovoy sisteme Rossii / Finansy i kredit. Moskva, № 34(370), 2009. S. 29-32.
Paskachev A.B. NDS: nalog na dokhody ili nalog na potreblenie?// Nalogovaya politika i praktika № 4, 2010
Panskov V.G. O nalogovoy politike v kontekste stanovleniya innovatsionnoy modeli razvitiya rossiyskoy ekonomiki//Nalogovaya politika i praktika, N 6, iyun' 2008
Panskov V.G.K voprosu o samostoyatel'nosti byudzhetov// Finansy. №10 2010
Goncharenko L.I., Beysembinova A. Gosudarstvenno-chastnoe partnerstvo kak mekhanizm finansirovaniya investitsionnoy deyatel'nosti // Ekonomika.Nalogi.Pravo, № 2 , 2013. s.151
Goncharenko L.I., Vishnevskaya N.G. K voprosu o sovershenstvovanii nalogovogo administrirovaniya deyatel'nosti innovatsionnykh organizatsiy // Nauchno-prakticheskiy i teoreticheskiy zhurnal «Innovatsionnoe razvitie ekonomiki», № 4 (10), 2012
Goncharenko L.I., Savina O.N., Mel'nikova N.P., Malkova Yu.V. i dr. Nalogovye riski gosudarstva / monografiya – M.: Tsifrovichok, 2014.
Goncharenko L.I., Savina O.N. Prichiny nizkoy effektivnosti nalogovogo regulirovaniya innovatsionnogo razvitiya ekonomiki Rossii// Voprosy teorii i praktiki nalogooblozheniya: sbornik nauchnykh statey prepoda-vateley i aspirantov kafedry «Nalogi i nalogooblozhenie» Finansovogo universiteta pri Pravitel'stve Rossiyskoy Federatsii/ Vypusk 9. –M.: Tsifrovichok, 2011
Balatskiy E.V. Finansovaya nesostoyatel'nost' regionov i sovershenstvovanie mezhbyudzhetnykh otnosheniy// "Nalogi i finansovoe pravo", № 4, 2010
Shilov M.A., Gusev A.B. Iskusstvennaya dotatsionnost' regionov kak zalog edinstva Rossii // "Kapital strany", 27.01.2009; Gusev A.B., Shilov M.A. Iskusstvennaya dotatsionnost' regionov-zalog edinstva Rossii / Urban-Planet.org, 15.12.2008.
Mayburov I.A. Zenkova E.V. Neobkhodimost' nalogovogo vyravnivaniya usloviy deyatel'nosti predpriyatiy.Nalogi i finansovoe pravo, 2010, №5.
Umarova I.E.Perspektivy uvelicheniya nalogovoy nagruzki v RF "Mezhdunarodnyy bukhgalterskiy uchet", 2012, № 26. http://printed.e-notabene.ru/img/save.pn
Aguzarova F.S. Nekotorye voprosy modernizatsii nalogovoy sistemy Rossiyskoy Federatsii // NB: Finansovoe pravo i upravlenie.-2013.-2.-C. 24-44. DOI: 10.7256/2306-4234.2013.2.629. URL: http://www.e-notabene.ru/flc/article_629.html
Yu.A. Shekhovtsova Ispol'zovanie nalogovykh instrumentov
obespecheniya investitsionnoy bezopasnosti
v Rossiyskoy Federatsii // Nalogi i nalogooblozhenie. - 2013. - 3. - C. 165 - 178. DOI: 10.7256/1812-8688.2013.03.1.

Review: In her article Sugarova examines the problems of the system of financial control and describes the role of the Federal Service for Financial and Budgetary Supervision therein. The relevance of the study is confirmed by a number of studies. On the one hand financial control is a set of activities related to the feasibility and effectiveness of education and the use of the funds of funds, and on the other - it is associated with efforts to identify reserves to increase budget revenues. This problem is particularly actualized due to the need for further socio - economic development of the country as a whole and its regions in particular. In her article Sugarova analyzes the questions that may arise in the course of practical activity on the execution of financial control at this stage. The researcher also provides statistical data regarding violations in the financial sphere defined by financial control bodies as well as the main forms of mismanagement of state funds. The researcher also offers particular corrective measures aimed at improvement of financial control. In this paper, using the methods of comparison and grouping, the author has analyzed the main indicators of the Federal Service for Financial and Budgetary Supervision activity in the provision of financial control. At the end of research the author concludes that the effectiveness of the financial control system depends, on the one hand, on the rational use of public funds, and on the other, on direct development of the economy of the Russian Federation and its regions. It is proved that the directions for improvement of financial control should be linked not so much with the number of violations as improving the efficiency of the development and use of budgetary funds and increasing the impact of their use. 

Keywords: financial control, system of financial control, control measures, financial resources, misuse of funds, inefficient use of funds, financial discipline, illegal use of funds, financial mismanagement, state financial control

References:
Barkovskiy S.S., Vorob'ev A.A. Tekhnologiya planirovaniya resursnogo obespecheniya federal'nykh tselevykh programm//Finansy i upravlenie. – 2015.-№3.s.11-24.
Gordin V.I. Vneshniy munitsipal'nyy finansovyy kontrol' kak instrument utochneniya nalogovykh dokhodov munitsipalitetov//Nalogi i nalogooblozhenie.-2014.-№2. S. 148-155.
Efremova T.A. Vyezdnye nalogovye proverki: deystvuyushchaya praktika i perspektivy razvitiya//Nalogi i nalogooblozhenie.-2015.-№4. S. 312-318.
Kozaeva O.T., Tadtaeva V.V. Nalogovyy kontrol' i ego sovershenstvovanie // Ekonomika i predprinimatel'stvo. 2014.-№12-4(53-4). S.101-104
Kulumbekova T.E. Effektivnost' deyatel'nosti tamozhennykh organov po popolneniyu dokhodnoy bazy federal'nogo byudzheta// Ekonomika i predprinimatel'stvo. 2014.-№12-3(53-3). S.118-121.
Nadtochiy E.V. Vnedrenie organami FNS Rossii kontseptsii otkrytosti federal'nykh organov ispolnitel'noy vlasti//Nalogi i nalogooblozhenie.-2015.-№1. S. 39-43.
Sitnik A.A., Migachev A.Yu. Finansovyy kontrol' v Rossiyskoy Federatsii i zarubezhnykh stranakh//Finansovoe pravo i upravlenie.-№1.-s.68-73.
Sugarova I.V. Byudzhetnyy kontrol' ispol'zovaniya sredstv v dotatsionnom regione // Audit i finansovyy analiz. 2014. №6. S.15-18.
Tokaev N.Kh., Sugarova I.V. Nekotorye aspekty formirovaniya i ispolneniya federal'nogo byudzheta//Fundamental'nye issledovaniya.-2014.-№11-8.s. 1781-1786.
Shemyakina M.S. Modelirovanie nalogovogo potentsiala regiona//Finansy i upravlenie. – 2015.-№2.s.1-43.
http://r15.rosfinnadzor.ru
Kleymenov Ya.S. Problemy organizatsii gosudarstvennogo finansovogo kontrolya v Rossiyskoy Federatsii // Administrativnoe i munitsipal'noe pravo. - 2010. - 6. - C. 69 - 72.
E. Yu. Gracheva Osnovnye tendentsii razvitiya
byudzhetnogo kontrolya v RF // Finansovoe pravo i upravlenie. - 2013. - 2. - C. 4 - 38. DOI: 10.7256/2310-0508.2013.2.9880.

References (transliteration):
Barkovskiy S.S., Vorob'ev A.A. Tekhnologiya planirovaniya resursnogo obespecheniya federal'nykh tselevykh programm//Finansy i upravlenie. – 2015.-№3.s.11-24.
Gordin V.I. Vneshniy munitsipal'nyy finansovyy kontrol' kak instrument utochneniya nalogovykh dokhodov munitsipalitetov//Nalogi i nalogooblozhenie.-2014.-№2. S. 148-155.
Efremova T.A. Vyezdnye nalogovye proverki: deystvuyushchaya praktika i perspektivy razvitiya//Nalogi i nalogooblozhenie.-2015.-№4. S. 312-318.
Kozaeva O.T., Tadtaeva V.V. Nalogovyy kontrol' i ego sovershenstvovanie // Ekonomika i predprinimatel'stvo. 2014.-№12-4(53-4). S.101-104
Kulumbekova T.E. Effektivnost' deyatel'nosti tamozhennykh organov po popolneniyu dokhodnoy bazy federal'nogo byudzheta// Ekonomika i predprinimatel'stvo. 2014.-№12-3(53-3). S.118-121.
Nadtochiy E.V. Vnedrenie organami FNS Rossii kontseptsii otkrytosti federal'nykh organov ispolnitel'noy vlasti//Nalogi i nalogooblozhenie.-2015.-№1. S. 39-43.
Sitnik A.A., Migachev A.Yu. Finansovyy kontrol' v Rossiyskoy Federatsii i zarubezhnykh stranakh//Finansovoe pravo i upravlenie.-№1.-s.68-73.
Sugarova I.V. Byudzhetnyy kontrol' ispol'zovaniya sredstv v dotatsionnom regione // Audit i finansovyy analiz. 2014. №6. S.15-18.
Tokaev N.Kh., Sugarova I.V. Nekotorye aspekty formirovaniya i ispolneniya federal'nogo byudzheta//Fundamental'nye issledovaniya.-2014.-№11-8.s. 1781-1786.
Shemyakina M.S. Modelirovanie nalogovogo potentsiala regiona//Finansy i upravlenie. – 2015.-№2.s.1-43.
http://r15.rosfinnadzor.ru
Kleymenov Ya.S. Problemy organizatsii gosudarstvennogo finansovogo kontrolya v Rossiyskoy Federatsii // Administrativnoe i munitsipal'noe pravo. - 2010. - 6. - C. 69 - 72.
E. Yu. Gracheva Osnovnye tendentsii razvitiya
byudzhetnogo kontrolya v RF // Finansovoe pravo i upravlenie. - 2013. - 2. - C. 4 - 38. DOI: 10.7256/2310-0508.2013.2.9880.

Review: In this scientific article Aguzarova examines the role and importance of existing local taxes in the Russian Federation as well as the problems and prospects of their development. Currently, local taxes include land taxes, personal property taxes and sales taxes (the latter has been included in the list of local taxes in 2015). Local taxes are less significant in terms of revenues into the budgets of municipal units in the Russian Federation. In this regard, it is necessary to undertake effective measures to strengthen their role. In her research Aguzarova has used such methods as searching method, synthesis and analysis, graphic and other methods. Based on the analysis of the application of these methods the author analyzes the dynamics and structure of the budget revenue of a particular municipal unit and defines the place of local taxes in the revenue structure. The author proposes to use commercially reasonable efforts to raise the significance of local taxes by strengthening the tax administration as well as offers relevant directions for improvement.

Keywords: inventory of assets, property tax, land tax, municipal, local budgets, tax revenues, own revenues, gratuitous receipts, cadastral value, tax credits

References:
Nikitkova U.O. Istoriya i sovremennost' zemel'nogo nalogooblozheniya v Rossii // Finansy i upravlenie. - 2013. - 1. - C. 1 - 16. DOI: 10.7256/2409-7802.2013.1.548. URL: http://www.e-notabene.ru/flc/article_548.html
Gadzhiev K.T. Zemli, neobkhodimye dlya razvitiya munitsipal'nykh obrazovaniy – kak pravovoe ponyatie // Administrativnoe i munitsipal'noe pravo. - 2011. - 4. - C. 13 - 20.
Aguzarova L.A. Puti ukrepleniya dokhodov mestnykh byudzhetov v dotatsionnom regione (na materialakh RSO-Alaniya) // Finansy i upravlenie. - 2013. - 4. - C. 44 - 58. DOI: 10.7256/2409-7802.2013.4.6442. URL: http://www.e-notabene.ru/flc/article_6442.html
Nikitkova U.O. Istoriya i sovremennost' zemel'nogo nalogooblozheniya v Rossii // Finansy i upravlenie. - 2013. - 1. - C. 1 - 16. DOI: 10.7256/2409-7802.2013.1.548. URL: http://www.e-notabene.ru/flc/article_548.html
Gadzhiev K.T. Zemli, neobkhodimye dlya razvitiya munitsipal'nykh obrazovaniy – kak pravovoe ponyatie // Administrativnoe i munitsipal'noe pravo. - 2011. - 4. - C. 13 - 20.
Aguzarova L.A. Puti ukrepleniya dokhodov mestnykh byudzhetov v dotatsionnom regione (na materialakh RSO-Alaniya) // Finansy i upravlenie. - 2013. - 4. - C. 44 - 58. DOI: 10.7256/2409-7802.2013.4.6442. URL: http://www.e-notabene.ru/flc/article_6442.html
Tsokova V.A. O terminologicheskikh netochnostyakh rossiyskoy praktiki nalogooblozheniya//Nalogi i nalogooblozhenie. 2014. № 11. S. 996-1001.
Tsallagova L.M., Khachirov I.E. Sotsial'no-ekonomicheskoe prognozirovanie razvitiya gorodskikh okrugov//Upravlenie ekonomicheskimi sistemami: elektronnyy nauchnyy zhurnal. 2013. № 7 (55). S. 7.
Tokaeva S.K., Dzagoeva M.R. Osobennosti formirovaniya nalogovykh dokhodov sub'ekta RF (na primere RSO-Alaniya)//Nalogi i nalogooblozhenie. 2014. № 9. S. 821-836.
Tinikashvili T.Sh. Denezhnoe khozyaystvo i finansovaya sistema RF//Obrazovanie. Nauka. Nauchnye kadry. 2010. № 3. S. 100-104.
Tadtaeva V.V. Preimushchestva i nedostatki planiruemogo naloga na nedvizhimost'//NB: Finansovoe pravo i upravlenie. 2013. № 2. S. 45-50.
Balaeva D.A., Aguzarova F.S., Dzodzikov M.R. Aktual'nye problemy nalogooblozheniya i osnovnye puti ikh resheniya//Vestnik Severo-Osetinskogo gosudarstvennogo universiteta imeni Kosta Levanovicha Khetagurova. 2008. T. 4. S. 115-118.
Aguzarova F.S. Nalog na roskosh': sotsial'nyy aspekt//Nalogi i nalogooblozhenie. 2013. № 2. S. 96.
Aguzarova L.A. Metody gosudarstvennogo regulirovaniya protsessov vosproizvodstva sotsial'no-trudovogo potentsiala v depressivnykh regionakh SKFO//Regional'naya ekonomika. №8. 2013
Aguzarova L.A. Soderzhanie i sushchnostnaya spetsifika nalogovogo administrirovaniya//Izvestiya KBNTs RAN. 2010. №2.
Abukarova M.U. Problemy mestnogo samoupravleniya v RF na sovremennom etape i vozmozhnosti ikh resheniya//Gumanitarnye, sotsial'no-ekonomicheskie i obshchestvennye nauki.-2014.-№ 2. S. 289-291.
Zakon RF «O nalogakh na imushchestvo fizicheskikh lits» ot 09.12.1991 N 2003-1.

References (transliteration):
Nikitkova U.O. Istoriya i sovremennost' zemel'nogo nalogooblozheniya v Rossii // Finansy i upravlenie. - 2013. - 1. - C. 1 - 16. DOI: 10.7256/2409-7802.2013.1.548. URL: http://www.e-notabene.ru/flc/article_548.html
Gadzhiev K.T. Zemli, neobkhodimye dlya razvitiya munitsipal'nykh obrazovaniy – kak pravovoe ponyatie // Administrativnoe i munitsipal'noe pravo. - 2011. - 4. - C. 13 - 20.
Aguzarova L.A. Puti ukrepleniya dokhodov mestnykh byudzhetov v dotatsionnom regione (na materialakh RSO-Alaniya) // Finansy i upravlenie. - 2013. - 4. - C. 44 - 58. DOI: 10.7256/2409-7802.2013.4.6442. URL: http://www.e-notabene.ru/flc/article_6442.html
Nikitkova U.O. Istoriya i sovremennost' zemel'nogo nalogooblozheniya v Rossii // Finansy i upravlenie. - 2013. - 1. - C. 1 - 16. DOI: 10.7256/2409-7802.2013.1.548. URL: http://www.e-notabene.ru/flc/article_548.html
Gadzhiev K.T. Zemli, neobkhodimye dlya razvitiya munitsipal'nykh obrazovaniy – kak pravovoe ponyatie // Administrativnoe i munitsipal'noe pravo. - 2011. - 4. - C. 13 - 20.
Aguzarova L.A. Puti ukrepleniya dokhodov mestnykh byudzhetov v dotatsionnom regione (na materialakh RSO-Alaniya) // Finansy i upravlenie. - 2013. - 4. - C. 44 - 58. DOI: 10.7256/2409-7802.2013.4.6442. URL: http://www.e-notabene.ru/flc/article_6442.html
Tsokova V.A. O terminologicheskikh netochnostyakh rossiyskoy praktiki nalogooblozheniya//Nalogi i nalogooblozhenie. 2014. № 11. S. 996-1001.
Tsallagova L.M., Khachirov I.E. Sotsial'no-ekonomicheskoe prognozirovanie razvitiya gorodskikh okrugov//Upravlenie ekonomicheskimi sistemami: elektronnyy nauchnyy zhurnal. 2013. № 7 (55). S. 7.
Tokaeva S.K., Dzagoeva M.R. Osobennosti formirovaniya nalogovykh dokhodov sub'ekta RF (na primere RSO-Alaniya)//Nalogi i nalogooblozhenie. 2014. № 9. S. 821-836.
Tinikashvili T.Sh. Denezhnoe khozyaystvo i finansovaya sistema RF//Obrazovanie. Nauka. Nauchnye kadry. 2010. № 3. S. 100-104.
Tadtaeva V.V. Preimushchestva i nedostatki planiruemogo naloga na nedvizhimost'//NB: Finansovoe pravo i upravlenie. 2013. № 2. S. 45-50.
Balaeva D.A., Aguzarova F.S., Dzodzikov M.R. Aktual'nye problemy nalogooblozheniya i osnovnye puti ikh resheniya//Vestnik Severo-Osetinskogo gosudarstvennogo universiteta imeni Kosta Levanovicha Khetagurova. 2008. T. 4. S. 115-118.
Aguzarova F.S. Nalog na roskosh': sotsial'nyy aspekt//Nalogi i nalogooblozhenie. 2013. № 2. S. 96.
Aguzarova L.A. Metody gosudarstvennogo regulirovaniya protsessov vosproizvodstva sotsial'no-trudovogo potentsiala v depressivnykh regionakh SKFO//Regional'naya ekonomika. №8. 2013
Aguzarova L.A. Soderzhanie i sushchnostnaya spetsifika nalogovogo administrirovaniya//Izvestiya KBNTs RAN. 2010. №2.
Abukarova M.U. Problemy mestnogo samoupravleniya v RF na sovremennom etape i vozmozhnosti ikh resheniya//Gumanitarnye, sotsial'no-ekonomicheskie i obshchestvennye nauki.-2014.-№ 2. S. 289-291.
Zakon RF «O nalogakh na imushchestvo fizicheskikh lits» ot 09.12.1991 N 2003-1.