Abstract:

Abstract: Article 380 of the Tax Code of the Russian Federation allows the Russian Federation constituents to establish differentiated tax rates depending on the category of a taxpayer and/or property regarded as taxable items. When exercising this right, a Russian Federation constituent (the Vladimir Region) established a very specifi c tax rate in the amount of 0.5 percent for organizations holding the status of federal research and testing centers. Implementation of this rate caused numerous arguments.

Keywords: taxes and taxation, tax, rate, property, organization, status, federal, research, center.

Abstract: The article is devoted to the role of personal income tax in the structure of municipal unit budget. The article provides information regarding the structure of tax revenues of municipal units of the Russian Federation as well as contents and structure of tax revenues of Michurinsk, Tambov Region. Moreover, the author of the article describes the main tendencies of improving personal income taxation in this day and age.

Keywords: taxes and taxation, tax, taxation, profi ts, physical entities (persons), municipal unit, budget, regulations, distribution, reformation.

Abstract: The main goal of this article is to study the infl uence of insurance peculiarities on tax regulation of insurance activities. The author of the article carried out a comparative analysis of the terms ‘insurance market’, ‘rendering of insurance services’ from the point of view of the Civil and Tax Codes. The author provides a detailed description of the process of rendering services to the insurant by the insurer and describes the main problems arising in the process of taxation of insurants and insurance companies. The author shares his point of view concerning implementation of measures of tax regulation of insurance activities.

Keywords: taxes and taxation, tax, regulation, potential, insurance, insurer, market, services, measures.

Abstract: The author analyzes reformation-related changes and unsolved issues of taxation of non-profi t organizations and charity activities.

Keywords: taxes and taxation, non-profi t, charity, organization, activity, charity provider, target, fi nancing, revenue, draft law.

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Abstract:

Abstract: Exercising of rights of tax authorities as a part of fi eld tax inspection affects the rights of a taxpayer – physical entity. Assignment and conduction of fi eld inspections do not only infringe the rights of physical entities under the Constitution of the RF and Tax Code of the RF, but also lacks the legal nature and purpose. Field inspection of physical entities without additional (i.e. peculiar for this type of inspection) eligibility makes it just another in-offi ce inspection. Moreover, the ‘fi eld’ status allows to apply a jurisdictional act to deal with the judicial act which is based on the results of the hearing of the disputes regarding an in-offi ce inspection. (At the present time, such cases are viewed by the Constitutional court).

Keywords: studies of law, taxes, taxation, fi eld, tax, inspection, physical entity, illegal.

Abstract: The current Russian tax legislation is exposed to often and signifi cant changes which often has a negative impact on a taxpayer. Consequently, one of the spheres which needs a special attention of a government in the framework of establishment and implementation of effective tax regulation is ensuring a constitutional opportunity of protection of rights and legal interests of a taxpayer. The author of the article analyzes the experience of Switzerland as the most famous and effective state in regulation of public fi nances. This experience can help Russia to develop its legislation in the sphere of protection of taxpayers’ rights. Consequently, it can be very necessary for Russian legal science and practice to study the experience of Switzerland in the sphere of protection of taxpayers’ rights. The author of the article pays special attention at one of the forms of math statistical analysis of texts as well as quantative method of analysis and related method of the content analysis. This method allows the author to defi ne the most considerable features of protection of taxpayers’ rights in Switzerland as a unifi ed and inseparable system of relations between a citizen and state institution.

Keywords: taxpayer, Switzerland, canton of Geneva, protection of rights, quantative method of research, foreign experience, tax authority, procedure peculiarity, tax secret, criminal responsibility, taxation, reform.

Abstract: Fighting against tax crimes is one of the most topical issues in a modern law-enforcement practice. Based on the author, in each concrete case of punishment for a tax crime the court must take into account the personality of a tax criminal. This article is devoted to description of the basic parameters of dependence between ways of committing tax rimes and tax criminal’s personality.

Keywords: studies of law, taxes, levies, crime, ways, dependence, personality, violation of law, characteristics.

Abstract: This article studies foreign experience in countering to the withdrawal of assets to other states and accumulating them on controlled foreign structures. In particular, the article provides a detailed analysis of legal acts about controlled foreign companies in the USA, Great Britain, Germany and Italy. It is concluded that it would be useful to introduce a law regarding controlled foreign companies in Russia as well.

Keywords: assets, withdrawal, foreign, illegal, low tax, offshore, controlled foreign companies.