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Abstract: The article is devoted to studying the whence of the double taxation of profit as a result of correction of a taxpayer’s taxation base. Based on the analysis of the Tax Codex of the Russian Federation and the Law ‘On Tax Authorities of the Russian Federation’, the author views the reasons of such a correction of a taxation base by the tax authority. The article also contains the description of the legal basis for the price revision of a transaction, juridical requalification, declaration of a transaction to be invalid as well as certain consequences of such deeds in the sphere of the tax law and civil law. The author defined the reasons of the double taxation and ways to overcome them. The author also defined several legal terms such as ‘correction of a taxation base’, ‘juridical requalification’ and ‘cross correction’. The article is based on the analysis of the existing legal acts in the sphere of taxation, court and law enforcement practice and the author’s personal experience.

Keywords: tax, profit, base, correction, price, requalification, court, Constitution, Codex, arbitrage.

Abstract: Since there are no certain legal acts regulation the procedure of registration and consideration of additional actions of tax control, the author introduces his position that a taxpayer’s participation in the process of consideration of evidences risen during additional actions of tax control should be not limited to his simple presence on the territory of a tax authority. For example, a taxpayer should be familiarized with the results of additional control actions before such a consideration. According to the author, it will provide for a full and complete consideration of the results of a tax inspection and insure a legal and justified decision.

Keywords: tax, inspection, Federal Tax Service, control, court, procedure, Codex, action, rights, evidence.

Abstract: Based on the analysis of the Russian legislation, innovation of the legal doctrine, comparison of specific features of tax violations and administrative offences mentioned in the Administrative Offences Code of the Russian Federation as well as certain tax and administrative sanctions, the author of the article views the issue of the legal nature of so ca-called ‘tax responsibility’, i.e. responsibility for commitment of violations of the tax law described in the Chapter 16 of the Tax Code of the Russian Federation. The author concludes that such a responsibility for tax violations is of administrative nature and can be distinguished from the administrative offence as it is described in the Administrative Offences Code based only on the subjective corpus delicti. The author suggests that there are no significant differences between tax sanctions and administrative sanctions as they are presented in the Administrative Offences Code. However, it is noted that a specialized procedure of imposing of administrative sanctions for tax violations stated in the Tax Code is quite justified because the tax law is quite independent as an institution and regulates very specific relations. Due to that, the author suggests his own way of reforming the Russian legislation on administrative responsibility for violations of legislation in the sphere of taxes and levies.

Keywords: tax, levy, violation of law, responsibility, Codex, sanctions, fine, subject, procedure, unification.

Abstract: The article contains the analysis of changes of tax-related articles of the Criminal Code of the Russian Federation concerning certain changes of the Federal Law from December 29, 2009. According to the author, factually there has been a partial decriminalization of tax relations carried out. Novelties are a certain compensation of the growing volute of tax responsibilities.

Keywords: tax, crime, Codex, criminal, responsibility, loss, violation, violation of law, law, decriminalization.

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Keywords: nalog, uchet, bukhgalter, dokhody, raskhody, kodeks, zakon, bukhuchet.

Abstract: The article summarizes the Great Britain experience of application of the system of compulsory registration of tax schemes. The author analyzes its efficiency from the point of view of resistance of digression from paying taxes. It is concluded that such a system can be implemented in Russia as well.

Keywords: tax, scheme, digression, resistance, minimization, Great Britain, declaring, consultant, optimization, registration.

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Abstract: The article contains the main provisions of existing differences of accounting and tax registration at a modern enterprise. The authors described the stages of formation of the system of tax registration and the tendency of tax registration and accounting to become independent spheres. The authors also discussed possible consequences of regulation of the national registration systems and recommended the main principals of its improvement. The authors suggested concrete measures and actions towards realization of the provisions described in the article, in particular, concerning registration of the main assets and expenses of an enterprise.

Keywords: tax, accounting, report, income, expenses, profit, enterprise, Codex, law, calculation.

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