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Abstract: The author of the article shows the role and place of options prescribed by the tax legislation for small business entities. The article contains the description of the criteria for considering business entities as small business enterprises. It is also proved that a real option would be to change the system of taxation prescribed by the current tax legislation for small business entities. As follows from its content, the real option to change the system of taxation would be the call-option of European type. The author descries the factors inf luencing the value of this particular option.

Keywords: taxes and taxation, real, option, determinants, f lexibility, system, small, business, possibility, value.

Abstract: The article studies the issues of managing corporate taxes as well as the main moments to be considered when making and accepting a corporate tax policy. In order to achieve the purposes of the internal audit of certain business processes, there are two practical approaches to arranging the internal audit: item-by-item and cyclic ones. The item-by-item approach allows to define the segments of the internal audit that must practically repeat the items of management and accounting (financial) accounts. The author of this article describes the methods of such approach including mandatory testing in order to obtain necessary proof of certain synthetic and analytical accounts. The author also describes the types of the audit segments in accordance with the requirements of the item-by-item approach. The cyclic approach to the corporate internal audit considers cycles of business operations as segments that would describe the specific features of business activities and applicable system of accounting and document management. Thus, this particular approach has its own peculiarities for each item of business. This conclusion is also proved by foreign auditing experience. The author of the article studies the following cycles of business activity: procurement – production (goods or services) – sales – investment – management (accounts, flow of the main and current assets, taxation, allocat ion of prof it). The art icle also describes the stages of analyzing efficiency of a corporate tax policy.

Keywords: internal audit(ing), tax policy, eff iciency, tax control, internal audit service, taxes, taxation, accounting policy, organization.

Abstract: The article describes the study aimed a t forma t ion of the procedure for calculating tax return of gas-supply organizations. The author suggests the following specific methods as an innovation: calculation of tax return taking into account specific features of taxpayer’s functions, determination of tax return of a region in general, analysis of f lexibility coefficients of tax burden based on their profitability as one of the key indicators of the tax return level. The author also proves a number of statements related to the determinants of tax return in the sphere of gas supply, the tax return level and possible changes in this sphere.

Keywords: taxes and taxation, gross domestic product, tax return, tax burden, profitability, gas-supply sphere, revenue, added value, business efficiency, microeconomic financial coefficients.

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Abstract: At the present time there is still a number of unsolved problems that do not allow to increase the quality of tax administration as desired. In this regard, there is a certain need in modernization of tax authorities which also requires their informatization. The author of the article proves the need in reconstruction of the system of Data Processing Centers, development of electronic communication between tax authorities and taxpayers, expansion of the system of electronic document exchange with legal entities and creation of the Unified Electronic Database.

Keywords: taxes and taxation, modernization, informatization, administration, automatic performance, tax authority, taxpayer, database, instruction, data reporting.

Abstract: The art icle is devoted to the issues and problems of discovering ways to commit tax violations in the sphere of transport, analyzing the signs of unjustified tax benefit and defining tendencies of crime prevention in this sphere. As a result of the analysis of law enforcement practice, the author defines the following well-known method of avoiding paying transport tax: regist rat ion of t ransport in a Russian Federation constituent with lower tax rates for no adequate business purposes; use of the transit number for purposes violating the applicable Russian Federation legislation; unjustified prolongation of registration of transport and shortage of the operational period in documents; use of unregistered transport in the territory of a business entity. At the end of the article the author makes a conclusion that suppression of tax violations in the sphere of transport committed by the aforesaid methods can be achieved through increasing control and communication between law-enforcement and competent law authorities that ensure a strict conformity of legally fixed operational transport conditions to actual conditions of discovering and eliminating of criminal factors.

Keywords: studies of law, taxes, levies, violations of law, crime, responsibility, principles, taxpayer, benefit, deal.

Abstract: The current system of taxation of agricultural entities do not allow to perform all its functions in a proper order and in terms of ongoing state policy of supporting Russian manufacturers and tax reforms this system requires serious researches especially in the sphere of agricultural taxation. The author of this particular article views and systematizes stages of establishing and developing taxation in the sphere of agriculture in Russia. The author provides comparative analysis of taxes in the agricultural sector of economics in the Russian Federation and foreign states.

Keywords: taxes and taxation, system of taxation, producers of agricultural products, Single Agricultural Tax, profit tax, land tax, personal income tax, foreign states, tax burden, description.

Abstract: The article is devoted to actual innovations and improvements in the sphere of taxation in the EU as a part of anti-crisis regulation over the past years. In order to carry out the analysis, the author suggests the conventional division of all undertaken measures into the three groups: measures aimed at reinforcement of financial discipline within the Union; changes in the EU system of taxation and system of own resources aimed at harmonization of taxation and reinforcement of the EU budget; and measures aimed at financially supporting certain member states that especially suffered from the crisis. Based on her research, the author concludes that all the studied measures should be interpreted from the point of view of their relations with one another, and all of these measures have the same purpose to keep the economic unity and forces of the EU as a competitive participant of the global market. Moreover, the nature of these measures evidently show that there is a certain tendency towards centralization of tax sphere in the territory of Europe and development of the system of tax federalism in the EU.

Keywords: taxes and taxation, European Union (EU), crisis, reform, financial discipline, tax, value-added tax, fund, integration, federalization.

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