Abstract: The article is devoted to specific features of investment tax credit as one of the possibilities to change the deadline for tax payment under the Tax Code. Keywords: tax, code, FTS, investments, credit, crisis, innovation, costs, debt, R and D

Keywords: nalog, kodeks, FNS, investitsii, kredit, krizis, innovatsii, NIOKR, raskhody

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Abstract: The article includes critical analysis of modern development of electronic sphere of interaction of the internal affairs bodies and the FTS, as well as normative legal acts, which regulate this activity. The author understands information cooperation of FTS and MIA, as a systematic and long-standing exchange of information, which is performed for the purposes of activities of theses bodies, as strictly established by the legal acts in strictly established forms following state, commercial and tax secrecy. Information cooperation of the tax bodies and the internal affairs bodies should be regulated by agreement among the structures, standards and regulations. Keywords: tax, Code, FTS, MIA, interaction, information, law, informatization, secrecy, agreement.

Abstract: The author considers it necessary to provide more detail into the provisions of the Tax Code regarding the procedure of notification of the taxpayer on holding additional tax control events, as well as of studying the results of such additional events. The legislators should provided more detail on what is due notification. Keywords: tax, Code, FTS, notification, taxpayer, control, challenging, control

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Abstract: On May 25, 2009 the President of the Russian Federation Dmitry Medvedev presented to the Government of Russia the Budget Address for 2010 – 2012. This address supports the transfer from the Joint social tax to the security payments. The head of the state noted that it’s necessary to specify tax rates for coal mining, and differentiate them depending on type of coal and conditions of its mining. Keywords: Russia, President, politics, JSC, MET, taxation, tax, GDP, investment.

Abstract: Key directions of the tax policy of the Russian Federation for 2010 and the planned period of 2011-2012 are developed by the Ministry of Finances of the Russian Federation within the cycle of preparation of federal budget project for the next period. These documents should be taken into consideration, when planning the budgets both at the federal level and at the level of the subjects of the Federation. In addition to the budget planning, the Key directions allow the participants of tax relations to establish their goals in the tax sphere for three years, which should facilitate stability and definite character of economic activities on the territory of the Russian Federation. Keywords: Russia, President, budget, economics, taxation, tax, investments, levy, law, Code.

Abstract: The author considers that there’s need to establish in the Tax Code or in the Constitution of the Russian Federation the key goals of tax policy of the state. The main goal should be maximum control of state and society over the activities of the fiscal bodies, rather than maximum taxation by any cost. Keywords: Russia, politics, taxation, tax, code, Constitution, law, administration.

Abstract: The review, which is prepared by the specialists of the Tax Department of KPMG includes explanations by the Ministry of Finances, Federal Tax Service of the Russian Federation on the taxation issues, as well as the most important decisions of the higher judicial instances. Keywords: tax, levy, FTS, Ministry of Finances, court, VAT, JSC, tax on income of physical persons, MET, property, levy.

Abstract: The author offers to add into the Tax Code of the Russian Federation provisions on obligation of the tax bodies to apply the limitation, prevention and prophylactic measures, as provided by the legislation of the Russian Federation, and also to apply sanctions aimed to prevent or to liquidate the consequences, which were formed due to failure of physical and legal entities to fulfill requirements in their spheres of activity, as established by the Russian legislation. Keywords: tax, Code, law, administration, FTS, obligation, prophylactics, crime

Abstract: The author establishes the position, that in case when the tax agent fails to calculate, hold and transfer into the budget the tax, the sums of tax and fines should be charged from the tax agent under the rules of Art. 46, 47 of the Tax Code of the Russian Federation. The defining moment in this case is establishing whether the agent was able to withhold the tax, or not. Keywords: tax, code, FTS, agent, violation of law, court, arbitration, charge, arrears, budget

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