Abstract: The present article describes the main socio-economic indicators of development of small entrepreneurship at a regional level. Special attention is paid at the effi ciency of regional tax policy when implementing special regimes of taxation as well as ways to improve it. The author analyzes practice of taxation of small entrepreneurial entities in the Republic of Dagestan. Special attention is paid at tax incentives in priority industries. Based on the analysis an assessment of taxation of small entrepreneurial entities in Dagestan the author of the article makes a number of theoretical and practical recommendations on how to improve special tax regimes at a regional level under current conditions.

Keywords: taxes and taxation, small-scale business regional economy, rates, perspectives, support, special regimes, load, recommendations, priority industries.

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Abstract: The paper shows the analysis of problems of functioning and performance of tax and budget laws of the Russian Federation. The author also describes problems of taxation of a new type of establishments, shows the nature and tax and legal status of such establishments and provide their defi nition. The article also addresses to the issues of legal regulation of tax and budget accounting, treasury funding, budgetary and autonomous institutions.

Keywords: establishment of a new type of legal status, duties and taxes, organizational system, management and taxation.

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Abstract: The article offers a defi nition of tax social environment, describes functions, constructs and stages of its formation and analyzes statistical data about Russians’ attitude to taxes and taxation.

Keywords: taxes and taxation, tax, culture, social, environment, conception, functions, components, stages, formation, taxpayer.

Abstract: The issues of timely tax payments to budget system are considered. The issues of keeping the tax discipline are revealed, conclusions and proposals against tax evasion are made.

Keywords: tax administration, tax, taxpayer, tax discipline, tax evasion.

Abstract: The main factor of development of modern economy is innovation activity – a complex and dynamic economic category that, due to its nature and features, requires a constant research and, consequently, constant monitoring and analysis. The article gives certain suggestions on arrangement of monitoring of active instruments supporting innovation activity and substitution of current methods with new and more effi cient ones.

Keywords: taxes and taxation, innovation activity, innovation process, tax stimulation, innovation benefi ts, monitoring, tax benefi ts, budget effi ciency, social effi ciency, performance evaluation.

Abstract: At the present time, when forming tax policy it is necessary to take into account the role of tax incentives as an instrument of regulation of economics. This instrument ensures a direct infl uence on the economy on the whole and particular economic spheres, sectors and social processes as well as taxpayers’ economic behavior. However, Russia’s institution of tax incentives is not developed enough and lacks general theory and methodology. The present article, with the help of a comparative analysis of tax incentives characteristics described by the Russian scientists, formulates the author’s defi nition of tax incentives. The author also describes the goals and elements of tax incentives including legal groundwork for tax incentives, tax privileges, subjects and objects of tax incentives, mechanism of tax incentives. All these elements are related and connected with one another and form the entire system of tax incentives.

Keywords: taxes and taxation, incentives, system, analysis, synthesis, mechanism, benefi ts, legislation, subjects, objects.

Abstract: The article is devoted to the legal regulation of collecting parafi scal payments in France as well as opinions of French scientists on this matter. The author of the article describes the three stages of regulation: period until 1959, period of 1959 – 2003 and the modern period which started in 2004. It is noted that France still practices mandatory payments collected not by the government or local subnational entities but legal entities of public or private law. It is concluded that the term ‘parafi scal’ has been no longer used in legislation since 2004 due to elimination of a special legal regime of these levies establishment and collection.

Keywords: taxes and taxation, parafi scal, France levy, tax, budget, decree, doctrine, history.

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Abstract: Taxpayer’s activity is interfaced to occurrence tax risk, owing to presence of tax uncertainty. The author studies the terms «tax activity of the taxpayer», «tax uncertainty», its origin and types.

Keywords: tax uncertainty, variety of tax uncertainty, the tax risk

Abstract: The article is devoted to the main stages of organization and development of Russia’s tax system and regulation of the tax authorities’ structure and functions. The author analyzes the main problems and drawbacks in current organization of tax service in the center and regions and suggests certain measures to improve tax service at regional and federal levels.

Keywords: taxes, system, region, problems, organization, stages of development, questionnaire survey, tax code, competitiveness, administrative pressure, management reform, tax reform, federal service, structure, territorial inspectorates, development trends.

Abstract: Formation of Russia’s statehood based on federate beginnings requires an adequate budget and tax policy. The model of tax federalism which has been developed in the Russian Federation recently does not fully correspond to the principles of the real federalism and surely needs to be improved. The main goal of the article is to specify the theory and to develop practical recommendations aimed at formation of an effi cient model of tax federalism in the Russian Federation. The author of the article studies the discussion issues concerning the nature of tax federalism and clarifi es its economic content. The author also forms a complex of scientifi c and practical guidelines aimed at raising effi ciency of the current model of tax federalism which would increase the taxable capacity of the territory. The article also discusses the problem of differentiation of taxes between different levels of the budget system of the Russian Federation and offers relevant solutions of these problems. It is proved that, taking into account chronic fi nancial dependence of the majority of the Russian Federation constituents on the federal center it is necessary to improve existing tax legislation of the RF in the sphere of expansion of fi scal power of subnational (regional and local) authorities.

Keywords: taxes and taxation, federalism, budget, independent, mobility, principles, delimitation, standards, revenues, effi ciency.