Abstract: Tax planning in the system of taxation of small business must ensure a balanced fi nancial state and tax burdens in accordance with the achieved level of economic growth of a small enterprise. Special system of tax planning takes into account features of taxation of small business. The author proves the purposefulness of applied regimes of taxation of small business. Generally established system of taxation corresponds to the principle of neutrality and ensures implementation of tax holidays in order to achieve growth of investments into R&D by means of setting off special tax rebates. Such regime is less effective when conducing a purposeful policy in the sphere of regulation of growth and development of small entrepreneurship entities. Simplifi ed system of taxation involves not only simplifi cation of taxation procedures but also simplifi cation of reporting. It suggests that taxes are paid once in a quarter but not once a month and obligations to pay advance tax payments are relieved, too. Simplifi ed system of taxation allows this category of taxpayers to make a considerable saving based on reduction of tax burden, of course, at the account of reduction of administrative expenses. One of the minuses of implementation of simplifi ed taxation regime is the occurrence of certain budget losses related to complication of control over accuracy of calculation and, consequently, the amount of taxes to be paid. Implementation of the regime of indirect methods in taxation, fi rst of all, simplifi es the procedure of payment of tax liabilities by the small entrepreneurship entities and makes the mechanism of accounting of revenues and expenditures more clear. The main disadvantage of indirect methods of taxation is a very diffi cult procedure of accounting and economic justifi cation of the sum of imputed earnings set forth by the government. The author of the article also provides methods for optimization of taxation of small business as a necessary condition for effective administration.

Keywords: taxes and taxation, tax planning, small organizations, generally established taxation system, simplifi ed taxation system, imputed earnings, tax optimization, tax burden, optimization methods, tax rebates.

Abstract: The article is devoted to particular issues of taxation of agriculture as the main direction of indirect state support of this industry sector. The author of the article gives his evaluation of attractiveness of implementation of a special tax regime ‘Single Agricultural Tax’ in comparison with other taxation regimes.

Keywords: taxes and taxation, agricultural, industry, attractiveness, Singe Agricultural Tax, indirect, state, support, special, regimes.

Abstract: In the article the problems of development of tool of state tax management and making are considered on this basis of practical recommendations on application of his constituents in the conditions of globalization of economic processes.

Keywords: taxes and taxation, state regulation, fl ow of tax revenues, tax to revenue ratio, effi ciency of tax planning and prediction, matrix of tax to revenue coeffi cients, simulation model of predicted values, minimization of fi nancial risks of a government, modeling of tax revenues, mid-term and long-term planning of tax crime, economic activity of a particular region.

Abstract: With the world fi nancial crisis going on, the problem of foreign investments into Russian economy is growing really important. However, foreign investors who want to gain profi ts in the territory of Russia, have to face with a lot of problems related to taxation law. The author of the article suggests particular ways regarding how to improve taxation law relations and involve foreign organizations into it.

Keywords: studies of law, taxes, taxation, legal relations, right, profi t, stimulation, investments, agreements, international.

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Abstract: The article is devoted to the analysis of approaches to defi ning criteria for residency of physical entities and organizations for the purposes of taxation. The author of the article describes peculiarities of avoidance of double taxation with regard to foreign law entities.

Keywords: studies of law, resident, representative establishment, taxation, setoff, entity, obligation, international, foreign, taxpayer.

Abstract: Constantly changing legislation requires taxpayers to choose an effective taxation policy. Orientation at renovation of industry also suggests choosing an effective depreciation policy.

Keywords: taxes and taxation, depreciation, depreciation policy, taxation, permanent assets, methods of depreciation, means of depreciation, useful service, tax saving.

Abstract: Abolishment of the unifi ed social tax on January 1, 2010 as part of the Conception of Long-Term Social and Economic Development of the RF until 2020 approved by the Government of the RF, predetermined a shift from tax to insurance principle of profi t formation in the pension system and introduction of insurance payments towards mandatory pension, social and medical insurance based on the unifi ed tarrif for all organizations and employeers disregarding the sector they perform in. Taking into account that the effi ciency of social insurance system and social policy is usually assessed based on the social security of citizens and, in the fi rst place, on posiive dynamics of economic growth, then we should ask what kind of assessment and conclusions can be made in reference with effi ciency of a new reform? Is it actually possible to provide long-term guarantees of a decent life for working and retired people solely by the means of tax policy in the sphere of socially oriented taxes or is it a wider task and we must overcome the demographic situation fi rst of all and only then defi ne the rates and assign the roles of ‘who pays’ and ‘who collects’?

Keywords: taxes and taxation, pension reform, insurance payments, demographic crisis, constitution, foreign experience in the sphere of pension and social insurance, abolishment of the unifi ed social tax, rates, defi ciency of the pension fund, increase of the tax burden.

Abstract: The author of the article shares his interpretation of modern principles of tax stimulation which are derived from classical principles of taxation but not identical to them. Special attention is paid t the analysis of a classical principle of the equality of tax burden with reference to tax stimulation. The author proves that it is quite necessary to singularize the behavioral principle of tax stimulation.

Keywords: taxes and taxation, principles, tax burden, equality, optimality, purposefulness, transfer, legality, behavior, stimulation.

Abstract: The study of taxation issues related to transfer from capitation tax towards income tax in the Russian Empire has a great signifi cance from the point of view of researches. Reformation issues of modern tax system must be based on existing historical experience of reforms in this sphere. Diffi culties of the process of transfer from one form of taxation to the other is directly connected with the economic obsolescence of the Russian economy and delayed reforms of the 60th-70th of the 19th century.

Keywords: taxes and taxation, reformation, trade tax, income tax, Russia, economic obsolescence, guild, excise tax, tax entity, patent.

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Abstract: This is the collective study of which is aimed at creation of new conception of topicality, purposefulness and necessity to introduce the legal system of a new branch of law into the Russian legal system, in particular, economic law of the Russian Federation.

Keywords: studies of law, economic law, economic relations, economic activity, fi nancial law, fi nancial relations, governance mechanism of economic activity, innovation development, accounting, entrepreneurial law.