Abstract: The article is devoted to the issue of legal qualification of getting unjustified tax benefit as lawful behavior. In the author’s point of view, acquiring such benefit can either be a type of legal offence or an objectively unlawful behavior. The author criticizes qualification of such actions as abuse of right.

Keywords: tax, profit, abuse, right, behavior, bad faith, unlawful, court, offence, act.

Abstract: The article includes analysis of the evolution of the institution of banking secret in Russia and abroad. The author establishes the need to include the banks into the system of tax control, analyzes the reasons and character of recent changes in procedures, regarding provision of information of bank operations and accounts by the banks to the tax services. Then the author offers to improve the instruments of control in the current situation of globalization of economic relations.

Keywords: tax, bank, secret, avoiding, “washing off” money, information, request, crime, control, account.

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Abstract: The article is devoted to studying of the key provisions of legislation on taxation of profits in Russia and in the foreign states. The author analyzes the key differences of various systems of collecting such tax. The author then offers possible ways to improve existing legislation on taxes in the Russian Federation based on the experience of foreign states.

Keywords: tax, income, profit, budget, rate, loss, period, object, base.

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