Abstract: The main point of the article is to study indicators and methods of evaluation of taxable capacity of the Russian Federation constituents and to analyze their perspectives and ways of improvement. The article analyzes evaluation indictors of taxable capacity of the Russian Federation constituents. The author of the article describes the main methods and evaluation issues of taxable capacity, conducts a review, proves the need for and clarifi es the economic defi nition of the term ‘taxable capacity’. The author also studies the current approaches to evaluation of taxable capacity and describes advantages and disadvantages of the regressive method of evaluation. Based on the study, the author provides a classifi cation of methods of evaluation of taxable capacity of the RF regions’ profi ts. For the purpose of increasing the accuracy of evaluation of taxable capacity, the author proves the need in an approach based on implementation of the representative taxation system which uses the evaluation factor. The author also provides a more exact system of evaluation methods based on implementation of the evaluation factor which allows to increase its accuracy as well as to consider peculiarities of a low profi t region. The author also performs clustering and evaluation of taxable capacity of the Russian Federation constituents based on the described method.

Keywords: taxes, capacity, indicators, planning, methods, evaluation, additive, regressive, region.

Abstract: Under conditions of market economics one of the key conditions for creation and successful business development is attraction of resources (fi nancial resources in the fi rst place). In this case, fi nancial (accounting) reports play the main role in formation of successful investment prospects. It is some kind of a visiting card of an organization. Under conditions of ongoing globalization and creation of different major fi nancial and industrial groups of companies, corporations, holdings, concerns and etc. consolidated fi nancial statements are gaining more importance.

Keywords: accounting and trade, consolidation, audit, fi nancial reporting, merging, control, incorporation, group of companies, audit.

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Abstract: The author of the article analyzes the current state of the process of interaction between the subject of tax relations in the course of performance of responsibilities and exercising of taxpayers’ rights. The author describes the legal fi eld regulating the form of interaction. The author also describes particular forms of such interactions and defi nes such orientation of the Federal Tax Service improvement as client-centeredness, modernization of service capacities and information transparency.

Keywords: taxes and taxation, organs, taxpayers, interaction, resorts, applications, complaints, services, forms.

Abstract: The article describes the priorities in modern state taxation policy as a set of target administrative policies. Such an approach allows to view the connection between taxation policy and development of tax functions as a system. The authors of the article analyze statistical data for different parameters of social and economic development of Russia. The authors also prove there is a need to include target policies into this system because it will reinforce the interaction between the subjects of tax relations.

Keywords: taxes and taxation, politics, functions, priorities, budget, potential, modernization, interaction, subjects, relations.

Abstract: Tax control is an inseparable part of the entire taxation system and therefore, all the development issues in this sphere are closely connected with its effi ciency. This particular article is devoted to the process of preparatory actions conducted by tax authorities before the fi eld tax inspection. The author also provides evaluation of the effi ciency of analytical tools used by tax authorities and suggests ways of further development and improvement of preparatory analysis in the sphere of tax control in Russia.

Keywords: Tax control, pre-inspection analysis, on-site tax check, analytical tools.

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Abstract: The article studies the categorical nature of tax from the point of its economic and legal elements – their relation, interaction and interdependence. The author describes different approaches to interpretation of tax as a category from the point of view of economics and law and analyzes modern theories viewing tax as an economic and economic-legal category.

Keywords: taxes and taxation, tax, tax category, legal category, tax as a legal category, tax as an economic and legal category, legal nature of tax, economic nature of tax, defi nition of tax, nature of tax.

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Abstract: The author describes evaluation criteria of tax risks of economic entities as well as defi nes and classifi es methods of tax risk management into subjective and objective methods. The author also suggests the algorithm of evaluation of tax decisions and recommends special indicators to be used. The article also describes the strategy of tax risk management in the process of tax consulting and shows the interaction between characteristics of tax decision evaluation reducing potential risks

Keywords: taxes and taxation, tax risks, risk evaluation, algorithm of tax risk analysis, strategy of tax risk management, quantitative and qualitative methods of risk evaluation, taxes, management of tax risks, tax expenses, effi ciency of tax planning.

Abstract: The article studies the problems of sustainable economic development of modern business as well as analyzes and systematizes factors of sustainable business development from the point of view of market approach and economic theory. The author suggests his own classifi cation of economic sustainability of business depending on infl uencing factors of sustainable development and studies the factors infl uencing the social aspect of business development, environmental aspect of business sustainable development and economic aspect of business sustainable development.

Keywords: economics, business, development, sustainable development, sustainable growth, economic sustainability, factor, conception, tax policy, tax stimulation.

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Abstract: The preset article provides an analysis of one of the main functions of price adjustment for taxation purposes in transactions between interdependent parties. It is the marketing which can actually allow to avoid notices from a federal executive body authorized to conduct control and supervision in the sphere of taxes and levies.

Keywords: marketing, party, organization, market price, policy, interacted, persons, functions.