Abstract: Calculation of periods of time is the most important guarantee of a proper realization of rights and responsibilities of participants in tax relationships. However, there are still contradictions and gaps in the questions of calculation of periods of time in the existing tax legislation which often leads to violations of rights of taxpayers. The author of the article studied the mentioned problems and commented certain provisions of the existing legislation regulating the procedure of calculation of periods of time in tax relationships.

Keywords: tax, levy, Federal Tax Service, Ministry of Finances, Codex, event, year, quarter, month, day, period.

Abstract: Under the conditions of financial instability, many entrepreneurs are starting to come back to using the ‘fly-by-night’ companies in order to ‘optimize’ their tax payments. The author of the article studied the dangers and risks f using such tools for tax ‘optimization’ and gave recommendations on how to minimize those.

Keywords: tax, Federal Tax Service, Ministry of Finances, minimization, optimization, control, planning, value-added tax, court

Abstract: The author of the article in detail analyzed the content of regulatory prescriptions in the 2d provisions of the 1st paragraph of the article 220 of the Tax Code of the Russian Federation. The author evidently showed that a taxpayer could apply for a property-related tax deduction even if an apartment is not being built yet. According to the author, such a taxpayer doesn’t even need to have the deed of assignment of living quarters.

Keywords: tax, levy, deduction, property, apartment, construction, Codex, Federal Tax Service, act, house, purchase.

Abstract: Under the present economic conditions growing attention is being given to the problem of loan defaults in Russian banks. The percent of loan defaults is already estimated by a number of experts as much as 8.4 % of the loan portfolios. This is almost three times as much as 2-3 % in early 2008. Massive loan defaults will lead to both financial and tax consequences for credit companies.

Keywords: credit, bank, percent, earning, suit, creditor, obligation, record, financing, control, tax.

Abstract: These are extracts from the President’s Letter directly relating improvement of Russia’s policy in the sphere of taxation.

Keywords: tax, levy, Federal Tax Service, Ministry of Finances, president, letter, parliament, investments, privileges, crime

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.

Abstract: Tax delictology is aimed at studying and analyzing the reasons of appearance of delict situations in the sphere of tax payments and levies, studying personal traits of delict committers and suggesting certain prevention measures. The main purpose of the preventive measures is to guarantee timely and full entrance of tax and levies in the state budget. The main principles of tax delictology are quite similar to the principles of financial (tax) legal relationships. Among those special attention should be given to the following: principle of legality, principle of personal constitutional rights, nondiscrimination principle, principle of justice, principle of optionality and competition, presumption of innocence, principle of equality before the law and law-enforcement official, principle of necessity of responsibility, principles of scientific justification, professionalism and competence of subjects of tax administration, principles of timely and full examination of a case on its merits and etc.

Keywords: tax, delictology, science, principle, legalibility, nondiscrimination, legality, competition, equality, necessity, justification, optionality.

Abstract: The article contains a review of the modern international practice of realization of tax control. Within this topic the author studied the most known and effective tools of tax control including: the methods of preliminary tax regulation through the Institute of Tax Agreement, tax conception making and implementation, cooperation between the government authorities as well as between private bodies in the sphere of information exchange. The results of this complex study of foreign forms and methods of tax control can be used for improvement of the system of tax control in the Russian Federation.

Keywords: tax, levy, control, conception, regulation, agreement, cooperation, information, exchange, administration.

Abstract: The author studied foreign experience of cooperation between the law-enforcement agencies and fiscal services as a way to struggle with tax violations and crime.

Keywords: tax, Federal Tax Service, Ministry of Finances, Ministry of Internal Affairs, cooperation, information, violations of law, crime, Federal Bureau of Investigation.

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