Abstract: The article describes the fiscal element of the theory of supplyside economics and the results of corresponding tax reforms which took place in 1981 in the USA during the governance of Ronald Reagan and are taking place in the Irkutsk region now. The author in particular explains why these two taxation experiments are so different. Based on the author, the results of these experiments can be used by the local selfgovernment authorities when establishing their own new policy in taxation.

Keywords: tax, Laffer, single tax on imputed income, optimization, budget, reaganomics, profits, experiment, reform, Irkutsk.

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Abstract: The analysis of Article 333.21 and Article 6 of the Tax Code shows that in the first half of 2010 taxpayers had serious grounds for claims related to paying state fee for arbitrage claims from 200 thousand roubles to 1 million roubles. But, which is more important, taxpayers have serious grounds to demand a total recount of the penalty fee charged after January 1 2007 based on working days but not calendar days of the delay.

Keywords: state fee, arbitrage, terms, penalty fee, dispute, collision, calendar, working, claim, tax, code.

Abstract: The article analyzes current methods of calculating tax burden on economic entities’ activities. The author of the article describes certain disadvantages of these methods in evaluating investment banks and suggests the author’s method of such calculation. The article also provides a simplified algorithm of calculating the tax burden on the profit of an investment bank based on the method proposed by the author. Unlike others, the author’s method takes into account peculiarities of taxation of investment banks such as the specifics of formation of tax expenses.

Keywords: tax, profit, bank, method, burden, algorithm, regulator, burden, formula, accounting.

Abstract: In order to define the mechanisms of effective implementation of general and private prevention of tax crimes, the author conducted a survey of tax officials in Moscow, Krasnodar, Krasnoyarsk, Stavropol, Astrakhan, Magadan regions and KhantyMansijsk District from January 2009 until July 2010. The survey included questions about criminological description of tax crimes in Russia. The results of the survey are described in the present article.

Keywords: studies of law, crime, legislation, tax, levy, budget, tendency, determinants, control, criminological.

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Abstract: The process of calculating and paying taxes is implicitly connected with the legal evaluation of behavior leading to formation, change or termination of fiscal obligations both by the tax authorities and taxpayers. The problem of a wrong legal classification of a taxationrelated behavior including avoidance of taxes still hasn’t been conceptually established in the science of taxation. However, this is the wrong classification which causes negative financial consequences for the majority economic entities including tax overpayment and bringing to tax responsibility. The article is devoted both to the legal nature and peculiarities of the qualification mistakes arising in the practice of tax burden reduction. The author of the article also provides their classification and analyzes theoretical and methodological grounds for overcoming qualification mistakes when applying tax legislation.

Keywords: tax, qualification, mistake, mistake, evaluation, law enforcement, burden, inactivity, law, code.

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