Abstract: Tax payments make a large share of spending for most companies, and this, in turn, calls for strategy for tax risk management. Having decided to optimize the business, many companies split their businesses up. The author analyzes positive and negative features of this solution, when using simplified system of taxation and the uniform tax on imputed income. Keywords: tax, business, optimization, simplified system of taxation, uniform tax on imputed income, special regime, reorganization, organization

Keywords: nalog, biznes, optimizatsiya, USN, USNO, ENVD, spetsrezhim, reorganizatsiya, organizatsiya

Abstract: The term «offshore financial center» is a rather modern term. Most such centers are regarded as tax oasises, while these terms are not synonymous. The definitions of these terms are subject to discussion. Lack of clear definition often leads to mixing up the terms. In spite of growing internationalization of capital there is no according growth of international legal regulation, and there are no clear and generally accepted definitions. In this article the author presents a number of patterns, regarding the offshore financial centers and tax oasises. Keywords: tax, offshore, finances, globalization, rate, proportionality, Hong Kong, OEC

Keywords: nalog, offshor, finansy, globalizatsiya, OESR, stavka, Gonkong

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Abstract: The tax legislations of many states now include rules for insufficient capitalization, which are aimed to limit the deduction of percentages for takings from related parties (companies within the group) or from non-linked parties, if such takings are greater than the takings, with the company could have gotten without the due guarantees for the companies within the group, for the profit taxation purposes. In Russia such rules are set within the Tax Code and they limit the deduction for the Russian companies with foreign participation. The author considers that these rules need to be changed, including the method of calculation of owned capital and types of security. Keywords: taxes, capitalization, calculation, income, Code, law, investment, financing, borrower, leasing.

Abstract: Currently both in theory and practice we deal with the topical issue on legal regulation of license fees. Within this article the author analyzes the license fees, which fall outside the scope of the Tax Code, while being legally regulated, with, or without legal competition between various legal acts (the Tax Code, other federal normative acts, normative acts of subjects of the Russian Federation). Based on the analysis presented the author offers to improve the existing legislation toward legal regulation of license fees. Keywords: tax, levy, license, Code, law, custom, subsurface resources management.

Keywords: nalog, sbor, litsenziya, kodeks, zakon, poshlina

Abstract: Currently there is a number of complications, regarding the MET taxation of gas mining, and object of taxation. Existing tax legislation lacks due terminology on types of natural resources. The article includes analysis of problem of MET taxation of various types of gas, such as separated raw gas, gas condensate, associated gas. These materials are supported by references to court decisions on MET disputes, explanations of tax administration bodies. Keywords: tax, MET, gas, user of natural resources, mining, natural resources, FTS, Ministry of Finances, arbitration, raw materials.

Keywords: nalog, NDPI, gaz, dobycha, iskopaemoe, FNS, Minfin, arbitrazh

Abstract: In the opinion of the authors of this article, tax potential is a category, which characterizes a certain part of financial and economic relations. Accordingly, it is a necessary link within the system of inter-budget relations, it reflects the state of affairs. At the same time, structure and hierarchy of potential financial resources is key in the system of theoretical ideas on realization of principle of harmonization within the need for budget services and abilities of the financial bases of the territories. Formalized evaluation of financial potentials is aimed to fill the gaps in the formation of information and analytical basis on influence of various factors on the results of the budget process. Keywords: taxes, potential, administration, budget, regulation, economics, finances, harmonization.

Abstract: This article includes recommendation on stage-by-stage resolution of tax disputes in pre-trial and in trial. The author systematizes recommendations to the taxpayers to lower the level of conflicts within the relations with the tax bodies, when the tax disputes arise after tax control events. Keywords: dispute, tax, conflict, taxpayer, FTS, arbitration, court, Code, behavior.

Keywords: spor, nalog, konflikt, FNS, arbitrazh, sud, kodeks, povedenie

Abstract: Tax delicts are currently of mass character, and the tax delict science is meant to prevent destructive events in the tax sphere. This science is devoted to means and methods of commission of tax offences, personality of offenders, means and methods of preventing tax delitcs. The author analyzes the issue of place of tax delict science within the system of legal sciences, and comes to a conclusion that the tax delict science is a sub-branch of the financial law. Keywords: tax, science, tax delict science, law, criminal science, prevention, finances, offence, crime.

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Abstract: This analytical review includes analysis of most organization aspects of taxation in agriculture of foreign states. The author evaluates foreign experience from the position of its possible application in Russian practice. Keywords: stimulation, tax, agricultural, economics, agriculture, preference, corporate, income, land.

Keywords: stimulirovanie, nalog, agrarnyi, ekonomika, korporativnyi, podokhodnyi

Abstract: The review includes theses of two «roundtables» on topics: «Topical problems of theory of taxation and tax policy in the conditions of global financial instability» and «Reforms of tax systems and tax regulation». The review includes theses of speeches of I.A.Mayburov, D.A. Tatarkin, G.A. Agarkov (Ekaterinbourg), I.V. Gorsky, T.F. Yutkina, L.I. Goncharenko, V.V. Zozulya, I.A. Zhuravleva, M.R. Pinskaya (Moscow), Krisovaty, A.I., Kirilenko O.P., (Ternopol), Barulin S.V. (Saratov), Varnalia Z.S., Serebryansky, D.N. (Irpen), Mironova O.A., Khanafeeva, F.F. (Yoshkar-Ola), Alekseeva I.V. (Lvov), Romanovsky M.V., Petukhov, R.A. (St. Petersbourg), Melnik V.N., Sokolovskaya A.M., Efimenko, T.I., Danilova, A.D. (Kyiv), Vishnevsky, V.P. (Donetsk), Y.B. Ivanov, O.S. Vinnikova, V.Y. Zaruba, N.V. Kuzminchuk, A.N. Tischenko, A. Merkho (Kharkov), Busse, R (Galle). The review is prepared by the Doctor of Economical Sciences, Professor, Head of the Department of the Organization of Tax Investigations of the Urals State Technical University named after the First President of the Russian Federation B.N. Yeltsyn I.A. Mayburov, and Doctor of Economic Sciences, Professor, Renowned Economist of Ukraine, Head of the Department of Taxation of Kharkiv State Economical University Y.B. Ivanov. Keywords: symposium, Russia, Ukraine, tax, theory, reform, politics, globalization, crisis, administration.

Abstract: The review includes theses of speeches of the First Aide to the Chairman of the Council, Chairman of the Committee of State Duma on Municipal Government V.S. Timchenko, representatives of the Comission on the Issues of Steady Complex of Development of Municipal Units S.D. Valentey, of the Commission on the Issues of Improvement of Financial Bases of Municipal Government N.S. Maksimova, the Commission on the Issues of Legal Regulation of Land Relations and Urban Planning I.V. Zaitsev. The review is prepared by the expert of the analytical group «Foros» N.P. Skvarko based on the verbatim of the meeting. Keywords: municipal government, legislation, taxation, finances, budget, municipal.