Abstract: The subject of this article is the income tax in case of changing the order of paying tax depending on the place of residence of taxpayers. Based on the deployment of human capital and spatial mobility of the population in the pilot regions (Krasnodar Krai, Belgorod region, Vladimir region, Lipetsk region, Republic of Tatarstan, Tambov region, Saratov region, Primorsky Krai, Krasnoyarsk Krai, Kurgan region, Komi Republic, Republic of Adygea, Leningrad region, Chuvash Republic, Republic of Kalmykia, Moscow region, Tula region, Ivanovo region, Jewish Autonomous Region) the authors review how the change in the order of paying personal income tax will affect the amount of tax revenues to the consolidated budget of a Russian Federation constituent. For the purpose of forecasting the amount of income tax, the authors have used the methods of synthesis, analysis, geographic and statistical representation of processes and phenomena. When analyzing draft laws and regulations, the authors have used a technical research method. The main conclusion of the research is that there is no negative influence of the change in the order of paying income taxes depending on the place of residence of taxpayers on the balanced state of Russian Federation constituents' consolidated budgets. The other result of the research is the authors' recommendations on improving the Russian Federation tax legislation. In the future such forecasts can be made on the GIS platform. The research was carried out as part of the State Task for the Financial University in 2016 'To Develop a Conceptual Model of the Geographic Information System of the Human Capital Development and Evaluation of the Spatial Mobility of Russia's Regions'.

Keywords: Russian Federation constituents, spatial mobility, human capital, tax revenues, budget revenues, consolidated budget, tax payment procedure, income tax, geographic information system, tax legislation

DOI: 10.7256/2454-065X.2016.12.68419

DOI: 10.7256/2454-065X.2016.12.20830

Abstract: The subject of the research is the problems of regulating legal relations arising in the process of performing tax obligations in relation to bankruptcy procesures on the account of debtor's pledged assets (Article 73 of the Tax Code of the Russian Federation). The author of the article analyzes how the legal concept of pledged property being used as a way of performing tax obligations has been developing through time as well as how this instrument is used in other states and countries. The rationale of the research is caused by the need to overcome the formal inequality of rights executed by authorised bodies and unsecured creditors when a tax authority is entitled to apply requirements based on the debtor's pledged assets. The research is based on the methods of historical and international comparative law. In order to solve the proposed issue, the author has used the methods of legal modeling. As a result of a detailed analysis, the author defines positive factors of such requirements to make obligatory payments secured by the pledge of debtor's assets including equal rights of creditors and a better protection of public interests, and negative factors including omission of financial fulfilment of tax obligations when a pledge lender seizesassets. As a result of his research, Izvekov provides authorities and arbitration courts with the mechanisms to fulfil tax obligations secured by the pledge in case of bankruptcy procedures. The author also makes recommendations on how to improve applicable legislation ensuring the fiscal interest of the government.

Keywords: priority of claims, tax, competent authority, pledge lender, subject of pledge, bankruptcy, insolvency, tax liabilities, tax issues, obligatory payment

DOI: 10.7256/2454-065X.2016.12.68420

Keywords: priority of claims, tax, competent authority, pledge lender, subject of pledge, bankruptcy, insolvency, tax liabilities, tax issues, obligatory payment

DOI: 10.7256/2454-065X.2016.12.20708

Abstract: The authors of the present research carries out an analysis of tax revenues into local budgets of municipal units in the Voronezh Region over the period of time since 2013 till 2015. The results of the analysis demonstrate that the majority of municipal units in the Voronezh Region tend to decrease tax payments which proves the reduction of taxable bases and number of taxpayers in total. The subject of the research is the execution of tax authorities by municipal units. The object of the research is the provision of tax revenues into budgets of municipal units and urban districts. Theoretical and methodological bases of the research involve legal acts, laws and regulations issued by state authorities, researches of Russian scientists on the questions related to execution of tax authorities by municipal units. The authors of the research analyze the structure of muncipal budget revenue sources reflecting the fact that the main source is 'other revenues', in particular, non-repayable receipts from other budgets in the Russian Federation: from 40% to 80% are composed of dotations aimed at fiscal capacity alignment and dotations to maintain budget balancing measures). The authors also describe the role and place of applicable local taxes (land tax and personal property tax) in the process of developing the municipal budget and studies the degree of the implementation of taxable capacity of municipal units. As a result of analysis, it has been proved that part of the areas in the Voronezh Region improved their taxable capacity as a result of efficient supervisory activities conducted by the Federal Tax Service authorities.

Keywords: intergovernmental relations, municipal budget, tax control, tax compliance, local taxes, tax potential, tax revenues, tax legislation, local budget, land tax

DOI: 10.7256/2454-065X.2016.12.68421

Keywords: intergovernmental relations, municipal budget, tax control, tax compliance, local taxes, tax potential, tax revenues, tax legislation, local budget, land tax

DOI: 10.7256/2454-065X.2016.12.20144

Abstract: Over the past years the main emphasis of discussions related to the income tax in the Russian Federation has been made on the possibility to transfer from the proportional to the progressive taxation scale. Issues of tax operations and tax payment procedure, as a rule, recede into the background in the discussions on the income tax. The subject of the present research is the possible mechanisms of arranging the income tax including mechanisms applicable in case of possible transfer from the proportional to the progressive taxation scale. The authors analyze the costs of paying taxes beared by a taxpayer, tax agent or tax authority. The author also touches upon the question regarding awareness of a taxpayer about the tax to be paid. The research methodology is based on the description and allocation of transaction costs (tax payment related costs) and modeling consequences in case of three alternative modifications of the tax payment system: fully assigning the obligation to calculate and pay taxes on taxpayers (physical entities) with the opportunity of the latter to authorize tax agents to perform these or those actions, or assinging the obligation to calculate taxes on a tax authority with a mandatory notice of a taxpayer regarding a tax that has been paid. The author also notes that there has been a shift from the concept of 'income tax' to the concept of 'payroll tax' for taxpayers who are wage workers and describes advantages and drawbacks of the current tax payment system and alternatives thereto. The results of the research can be used in the law-making process when preparing draft laws aimed at making amendments to Chapter 23 of the Tax Code of the Russian Federation.

Keywords: proportional scale, tax notice, tax authority, payroll tax, tax agent, payment, progressive taxation scale, transaction costs , administration, income tax

DOI: 10.7256/2454-065X.2016.12.68422

Keywords: proportional scale, tax notice, tax authority, payroll tax, tax agent, payment, progressive taxation scale, transaction costs, administration, income tax

DOI: 10.7256/2454-065X.2016.12.20562

Abstract: The subject of the research is the conditions of creation and functioning of the consolidated taxpayer groups (CTG) established by Russian legislation. Despite the fact that these terms were initially much stricter than in developed countries, the current political trend does not ease but tighten these conditions. In particular, in 2015 amendments to the Tax Code raised the minimum lifetime of CTGs and imposed restrictions on the frequency of changes in the composition of CTG participants. The research is based on traditional methods of legal science including logical and comparative legal analysis. The author comes to the conclusion that the statutory restrictions on the frequency of changes in the composition of the CTG and on the minimum lifetime of the CTG are very hard in theory but practically are completely ineffective. The author of the article proposes alternative ways to prevent abuses through changes in the composition of the CTGs.

Keywords: changes of CTG composition, terms of CTG foundation, consolidated tax base, Russian tax code, composition of CTG, tax consolidation, CTG, tax administration, consolidated taxpayer group, tax optimization

DOI: 10.7256/2454-065X.2016.12.68423

DOI: 10.7256/2454-065X.2016.12.18973

Abstract: The article deals with the phenomenon of imbalance of the tax system in the market economy conditions. The authors of the article offer their definition of the imbalance of the country's tax system as a combination of various kinds and forms of the disproportions within its structure that have reached critical scales and thus started to influence the country's tax system. The authors also analyze its causes and conditions and describe processes, phenomena and problems that disturb the balance of the country's tax system. The authors also list the results of the presence of such disproportions in the tax field and give examples of the imbalance of rights and obligations of taxpayers and government agencies. In the course of their research the authors have used general and special sciences research methods such as analysis, synthesis, deduction method, comparative law methods, etc. The topic of the imbalance within the taxation system still needs to be studied further. The authors suppose that science needs to study processes, phenomena and problems that distort the balance of the country's tax system, thus creating a threat for the economic security of the cuontry. In this article the authors offer particular ways of improving the tax system and restoring the disturbed balance. It is concluded that the improvement of the country's tax legislation should be based on the principles (criteria) of efficiency and neutrality of the tax system.

Keywords: taxation system, tax burden, tax privileges, tax, tax legislation, system's balance, tax administration, tax system, disparity, imbalance

DOI: 10.7256/2454-065X.2016.12.68424

Keywords: taxation system, tax burden, tax privileges, tax, tax legislation, tax administration, tax system, disparity, imbalance

DOI: 10.7256/2454-065X.2016.12.21399

Abstract: The subject of the research is the tax relations arising in the process of intergration within the Eurasian Economic Union. The object of the research is the qualitative characteristics and quantitative indicators of evaluating the level of their tax partnership. In her article Faleeva offers her own definition of tax partnership reflecting new realities of integration processes in the post-Soviet environment. The author defines the main features that distinguish tax partnership from other terms, one of such features being tax competition. The author suggests to view tax partnership based on the example of relations between Russia and Kazakhstan as the most initiative members of integration processes. Special attention is paid to the method of evaluating the level of tax partnership. The methodological basis of the research involves systems analysis of legal acts, laws and regulations issued in the sphere of taxation of Russia and Kazakhstan, information provided by the two countries, and legal and statistical data of the Eurasian Economic Commission. The method of evaluating the level of their tax partnership include two parts, in particular, qualitative characteristics and quantitative indicators of tax partnership. The author's contribution to the topic is that through calculating qualitative characteristics and quantitative indicators, the author defines problems and gaps in the taxation systems of Russia and Kazakhstan. The author examines areas for improving tax partnership through applying the experience of the country that has the best indicators and characteristics. The scientific novelty of the research is caused by the fact that the author defines the largest problems and gaps in tax partnership and offers ways to eliminate them which, according to the author, would allow to reveal hidden potentials of improving the tax legislation and tax administration in both countries.

Keywords: tax convergence, Eurasian Economic Union, partnership, Customs Union, tax policy, tax competition, Eurasian Economic Union, tax harmonization, tax universalization, tax partnership

DOI: 10.7256/2454-065X.2016.12.68425