Abstract: The article considers the tax burden of an enterprise and its place in the system of tax management. The author describes the spheres of application of tax burden at a micro-level and views the main factors of tax burden of an enterprise.

Keywords: tax, burden, enterprise, functions, factors, planning, management, micro-level, law, the Code.

Abstract: In the current economic environment leasing is an attractive way of obtaining permanent assets for many organizations. However, despite the fact that leasing came to Russia at the beginning of the last decade, there are still certain problems arising when the ownership of the leasing item is passed to a lessee. In particular, these problems appear in the process of tax reporting of the redemption price of the leasing item.

Keywords: tax, leasing, agreement, property, payment, redemption, amortization, advance payment, reporting, the Code.

Abstract: The research covers the macroeconomic analysis of tax crime in the Russian Federation. The authors analyze certain tax crimes committed both by physical persons and organizations.

Keywords: tax, crime, evasion, avoidance, responsibility, econometrics, Russia, regression, minimization, the Code.

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Abstract: For many centuries achievement of justice in the process of taxation has remained the purpose of all state institutions and the desire of all taxpayers. This article is focuses on some aspects of the principle of justice in tax law.

Keywords: tax, principles, justice, universality, equality, discrimination, adequacy, the Code, Constitution, law.

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