Abstract: This article includes review and analysis of the existing rules for calculation of repairs, and means of planning of the tax burden. The specific features of payment of taxes and levies on repairs of fixed assets are evaluated based on the general regime of taxation. The author also pays attention to tax aspects of repairs of machinery abroad.

Abstract: From January 1, 2009 the approach to amortization of the of the fixed assets changes drastically, and this especially relates to the amortization by non-linear approach. Analysis of the new approach to amortization in the author’s point of view allows us to establish the slowness of development in this sphere.

Abstract: The speech includes basic measures for the correction of the tax policy of the Russian Federation in the conditions of the financial crisis. These measures are meant to stimulate the development of economics. From 2009 on the order of calculation of the VAT on the advance payments should be optimized, the amortization award shall be enlarged, the tax on profits should be lowered by 4 per cent, and the tax on subsurface management should also be lowered, and the “tax vacations” should be included for the investigation of new deposits. It is offered to give enterprises a chance to pay tax on profit based on real profits, as received from the start of the year. In order to lower the fiscal pressure on small business, it’s offered that the regions should have the power to lower the simplified taxation rates. The sum of tax discount for the physical persons, who purchase or construct their own housing shall rise to 2 million rubles. There’s also a number of other measures aimed to optimize the tax pressure.

Abstract: The review, as prepared by the professionals of the tax department of the KPMG, includes lately published explanations by the Ministry of Finances and the Federal Tax Service of the Russian Federation on the issues of taxation, as well as the most important decisions of higher tax instrances.

Abstract: Tax risks of both the states and the taxpayers are defined by mostly the same factors, which may be divided into the inner and outer factors. Many provisions of the tax legislation are far from perfection, which inevitable causes greater tax risks for all of the participants of the tax relations.

Abstract: The study, which was held by the authors, shows, that the regional economical contrasts within the country shall grow, unless a number of “even-out” mechanisms in addition to the NIO. The competition for investments in the form of freedom from NIO is pointless. If the regions refuse their tax profits, the only ones, who would gain something would be some organizations, which would get additional economic profit. Investment relief for the NIO (SCO) lead to the direct and uncompensated losses by the regional budgets. The priorities of the investment policy and mechanisms for its realization should be provided for at the federal level.

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

Abstract: The goal of publication is to review the experience of goal-oriented management at the Norwegian tax body. The projects of risk management related to tax obligations are supported by the Ministry of Finances of Norway. Taking into account the experience of the foreign states, the Federal Tax Service of Russia implements the project “Diana”, which calls for automatic control and diagnostic functions for claiming late payments (sending of requests for payment).

Abstract: The common feature of the tax systems of Ireland and Sweden is that both of them ensure high economical characteristics and high level of well-being of the people. At the same time, the approaches are totally different: clearly set system of tax rates in Ireland, and effective means of tax administration and control in Sweden.

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”.