Abstract: Growing role of Russian economy made the topic of taxation of Russian direct investments in the European Union (EU) quite topical. Due to the entry of a number of Central and East European countries into the EU, competition between European states for a more advantageous tax climate in the sphere of investments reached the new stage. At the present time we can see how the two heterogenic systems of tax incentives, Estonian and Bulgarian, compete with each other and other systems of the ‘old’ members of the EU. The author of the article viewed the typical peculiarities of taxation of income in those two countries from the point of view of attracting Russian investments. The article was originally written in German and has been translated by M. R. Pinsky (Candidate of Economics, associate professor of the Department of Taxes and Taxation at Finance Academy under the Government of the Russian Federation.

Keywords: tax, profit, investments, Russia, Bulgaria, Estonia, European Union, competition, benefit.

Abstract: Russian market of information technologies is facing many difficulties now. The main difficulties are caused by the absence of a state program which would develop this branch of economics, strong competition from the side of foreign participants, ‘brain drain; and high tax burden. The article is based on the materials of a report made during the roundtable ‘Creation of Advantageous Tax Climate for Development of Information Technologies Sector as Growing Points of Russian Economy’ (Moscow, Finance Academy under the Government of the Russian Federation, October 21, 2009).

Keywords: tax, technologies, information, Russia, economics, politics, reformation, administration.

Abstract: Based on the analysis of scientific points of view revealed in economic literature as well as practical experience of tax relations, the author formed the main positions of the author’s conception of tax administration.

Keywords: tax, administration, terminology, planning, control, regulation, record, system

Abstract: The article offers a brief summary of the main problems of applying the rules of thin capitalization in Russia. Those problems were viewed at the meeting of the Russian Department of International Tax Associations held on December 18, 2009 at Academy of Finance under the Government of the Russian Federation.

Keywords: tax, profit, capitalization, Russia, Ros-IFA, agreement, percents, loan, optimization.

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Keywords: nalog, terminologiya, tolkovanie, sistema, ponyatie, sbor, zakon, pravootnoshenie

Abstract: The article summarizes the results of assessment and prognosis of the taxable capacity in the Republic of Uzbekistan. The authors also described how the factors of exterior instability influence the taxable capacity of the region.

Keywords: tax, Uzbekistan, potential, region, crisis, administration.

Abstract: Basic terminology of taxation and tax law is rather complicated and has certain problems which has a negative impact on development of scientific views in this sphere, on the quality of tax legislation and on the process of teaching taxation. The author underlined the necessity to form the system of general terms which would be similar for all taxation and tax legislation sectors. In particular, it is necessary to define exactly what ‘tax system’, ‘taxation system’ and ‘system of taxes and levies’ mean.

Keywords: tax, terminology, interpretation, system, term, levy, obligation, law, legal relations.

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Keywords: nalog, administrirovanie, spor, konflikt, sud, arbitrazh, appelyatsiya.