Abstract: In the article, the author concluded that the value added tax base does not include the sums of special purpose financing provided from the budgets of all levels which have to do with refund of charges at organizations with the assistance of employees in social work, training and targeted support of citizens. Receiving of these sums is not mentioned in calculation of payments for commodities. Therefore commercial organizations do not have taxable activities and assets regarding value added tax.

Keywords: tax, Federal Tax Service, value added tax, Ministry of Finances, court, financing, budget, compensation.

Abstract: The author of the article tried to define the legal nature of the penalty described in the Article 75 of the Tax Codex of the Russian Federation. The author based on the norms of existing Russian legislation as well as juridical literature and materials of arbitration court practice. The article contains a critical analysis of issues in the sphere of charging and recovery. The author concluded that the penalty is a mean of legal (financial) responsibility administered for violation of legally enforced terms of tax payment (levy payment) by a taxpayer, at common law and in a non-guilty order.

Keywords: tax, state institutions, property, penalty, damage, compensation, responsibility, guilt, deadline, recovering charge, Codex.

Abstract: The review prepared by the experts of KPMG tax department covers the recently published explanations of the Ministry of Finances and Federal Tax Service of the Russian Federation concerning some aspects of taxation as well as the most important decisions of the highest court.

Keywords: tax, levy, Federal Tax Service, Ministry of Finances, court, value added tax, single social tax, personal income tax, profit, tax on natural resources production, custom.

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Keywords: Foros, nalog, prestuplenie, rassledovanie, kodeks, ugolovnyi, prestupnik, ushcherb, sud.

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Keywords: nalog, Vsemirnyi bank, PricewaterhouseCoopers, stavka, otchet, indikator, NDS, korporatsii, vznos.

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Keywords: nalog, NDFL, grazhdanin, kodeks, vychet, pravo, dokhod

Abstract: As a part of a meeting of the Advisory Committee under the Chamber of Commerce and Industry of the Russian Federation devoted to improvement of tax legislation and law enforcement practice, the experts of the Committee presented a draft law planning changes in the first part of the Tax Codex of the Russian Federation and a few single acts of law of the Russian Federation. The purpose of the draft law is to prevent administrative offences regarding taxpayers as well as decriminalization of the sphere of tax relations.

Keywords: Chamber of Commerce and Industry, tax, crime, draft law, Codex, criminal, responsibility, criminal, damage, imprisonment.

Abstract: The review contains information about initiation of proceeding, investigation and court decisions on tax crime committed by Russian tax payers. The review is prepared by Natalya Skvarko and Kristina Shohova (analysis staff of ‘Foros’)

Keywords: Foros, tax, crime, investigation, Codex, criminal, responsibility, criminal, damage, court.

Abstract: On November 10, 2008 World Bank, International Finance Corporation and PricewaterhouseCoopers presented their third annual report ‘Paying Taxes 2009’. The article contains the final part of translation of the most important sections of the Report. Translation is made by an expert of ‘Foros’ analytical team Natlya Dorohova.

Keywords: tax, World Bank, PricewaterhouseCoopers, rate, report, profit, indicator, value added tax, corporations, fee.

Abstract: Some Legal Aspects of Origin of Law on Personal Income Tax Deductions.. 71 The right for tax deductions is conditioned by a number of both objective and subjective reasons. The author of the article concluded that the right for tax deductions appears when a taxpayer acquires his tax responsibility. At the very moment when taxable activities and assets are being formed, a taxpayer acquires both the tax responsibility and the right to lower his responsibility through tax deductions.

Keywords: tax, personal income tax, citizen, Codex, extract, right, responsibility, benefit, privilege.