DOI: 10.7256/2306-4234.2013.3.8837

Abstract: The taxes are not always levied fairly and proportionally, which makes the issues of social justice especially topical. This situation has provoked a polemic in 2011, when introduction of a new luxury tax was being discussed.  It seems reasonable that persons with large income should put more money into the state budget, and the taxes should not be a heavy burden for the common people. Before introducing a tax, it is important to figure out the model and combined amount of tax, as well as the time from which on the assets become luxury objects. Introduction of luxury tax should be included into the framework of the immovable property tax reform, which is planned (since the taxation  objects may be the same).  Introduction of a new tax may cause capital outflow from Russia to other states, and rich people making their incomes "shadow incomes". Additionally, it is necessary to wait till the immovable property tax is introduced, which my terminate the very idea of the newly planned luxury tax.

DOI: 10.7256/2306-4234.2013.3.2134

Abstract: In this article the author discusses the need to adopt a normatve legal act regulating the legal relations, based on the definition of innovative activity given by the author.  The topicality of this issue is due to the fact that currently there is no normative legal act regulating innovative activities in the Russian Federation, and the legislative acts and numerous by-laws partially regulating various aspects of innovative activities fail to provide a full-rate legal regime of innovative activity due to the lack of a uniform defintion of this type of activity.

DOI: 10.7256/2306-4234.2013.3.8396

Abstract: Tax crime is one of the main economic threats for modern Russia. At the same time, tax crime has a high level of latency which requires more efficient methods for determination of tax crime. The present article is devoted to the description of main characteristics of tax crime and parameters of overcoming the latter. 

DOI: 10.7256/2306-4234.2013.3.9592

Abstract: The value of the public purchase system for the state may hardly be overestimated, it allows for strengthening of the export potential and competition, industrial restructuring, development of supply system, stimulation of the Research and Advanced Development stimulation, formation of new workplaces, development of certain branches of economics, which are not sufficiently attractive to the private investors.  However, successful development of this sphere is stalled by a number of problems and obstacles, including economic ones, both those typical for many states and specifically Russian problems. The shortcomings of the Russian legislation in this sphere play an important role in it, while many attempts were taken to overcome them. In 2009 year alone there were 20 amendment series into the law on public purchases.  Finally, it was decided to have a cardinal reform of the public purchases system, and the federal contract system was introduced.  This article concerns the existing problems in the sphere of public purchases, which should be resolved by the federal contract system, positive and negative features of the new system, global experience and its use for the Russian economy.

DOI: 10.7256/2306-4234.2013.3.2880

Abstract: The present article reveals the concept of legal regulation of the securities market in Russia. The author offers a defiition of legal regulation of financial markets and outlines typical features of regultion of the securities market.