Abstract: The article is devoted to the estimation of tax burden of an enterprise and its role in the system of tax management. The author of the article offers a procedure for estimating tax burden of a manufacturing enterprise.

Keywords: tax, burden, enterprise, evaluation, method, management, administration, planning, profit, law.

Abstract: The article describes the factors influencing the efficiency of legal regulation of preferential tax treatment. The author could define those factors only after the integrated comparative law research of regulatory acts, law enforcement practice and experience of tax remissions in Russia and Federal Republic of Germany. This analysis allowed to establish that at this stage it would be useful to legally enforce the requirements for the definition of purpose of a relevant tax remission as well as the presence of detailed justification of a regulatory act when assigning a tax remission.

Keywords: tax, remission, justification, monitoring, law, code, Federal Republic of Germany, Russia, purpose, act.

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Abstract: The article is devoted to the process of formation and development of the system of taxation of commercial banks since 1990 until the Tax Code of the Russian Federation came into force. Special attention is paid at the value added tax, income tax and property tax. The author of the article describes peculiarities of formation of a taxable base for the above mentioned taxes, rates and remissions that have been applied by commercial banks during the studied period. The author also analyzes the process of transference from paying the profit tax to paying the income tax, as well as the return to the previous system of taxation.

Keywords: tax, bank, profit, VAT, property, law, code, remission, profit, commercial.

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