DOI: 10.7256/2454-065X.2017.7.23784

Abstract: The object of the research is the public relations arising in the process of functioning of alternative and other sanctions in the mechanism of differentiation and individualization of financial and legal responsibility. The subject of the research is the norms of tax and budget law fixing sanctions for the appropriate types of offenses including alternative sanctions. The subject of the research also covers the decisions of the Constitutional Court of the Russian Federation on the application of financial and legal sanctions. The authors of the article pay attention to the definitions of "financial and legal sanction", "alternative financial and legal sanction", mechanism of differentiation and individualization of financial and legal responsibility, its elements as well as their interrelation. The authors analyze the system of sanctions fixed in the Tax Code of the Russian Federation and Budget Code of the Russian Federation. Particular attention is paid to the decisions of the Constitutional Court on the implementation of financial and legal sanctions and their compliance with the principles of legal responsibility, and the Constitution of the Russian Federation standards. In the process of research the authors have used the formal legal method primarily as well as various ways of interpreting the norms of financial law. The comparative legal method was also used, which was expressed in comparing the provisions of various normative legal acts. The authors have used philosophical categories of general, special and particular nature. As a result of the research, a number of conclusions were drawn on the concept of differentiation between financial and legal responsibility, its multifunctional significance, the author's definition of the concept of "financial and legal sanction" was given, and recommendations aimed at improving tax legislation were developed. It is proved that the existing system of sanctions in the Tax Code contradicts the principles of legal responsibility in general, as well as the principles of individualization and differentiation of financial and legal responsibility in particular. The authors have substantiated the inconsistency of certain decisions of the Constitutional Court of the Russian Federation on the system of financial and legal sanctions.

DOI: 10.7256/2454-065X.2017.7.23628

Abstract: The article is devoted to topical issues of implementing non-traditional activities with higher school students in the educational process. One type of such activities is binary lectures that contribute to the development of certain competences of students and their adaptation to contemporary reality. Binary lecture promotes better memorization and learning, allows students to learn more about different scientific views and promotes the development of their own position on the issues under consideration. Giving lectures in this manner contributes to the development of both cross-cultural and professional competencies. The authors share their own experience with binary lectures on 'taxation of individuals'. Using methods of describing and summarizing the basic advantages and disadvantages of this form of classroom teachin the authors have developed criteria for evaluating binary lectures from a position of listeners. The results of binary lectures have been discussed at the meeting of the Department of Taxation Policy and Customs and Tarif Regulation held by the Financial University under the President of the Russian Federation which has allowed the researchers to make certain conclusions regarding the main principles and methods of giving such lectures. 

DOI: 10.7256/2454-065X.2017.7.23849

Abstract: The authors of the article examine the relationship between current free economic zones in the territory of our country and the content of the tax policy. The subject of the research is the relationship between effective free economic zones and the degree of effectiveness of fiscal policy. The object of the research is the activity of the state in the field of creation of free economic zones and their impact on the economy of the country. The purpose of this research is to develop theoretical and practical measures with the aim to increasing the effectiveness of implemented tax policies that will help to ensure higher rates of economic growth of the entire state. The authors of the article have used specific methods of economic research such as the method of economic-statistical classifications, time series, and tabular data visualization. Based on generalization of activities of free economic zones in the Russian Federation theh authors have described different types of free economic zones and have identified specific characteristics thereof. The scientific novelty of the research is caused by the fact that the authors have developed theoretical positions and practical recommendations aimed at increasing efficiency of tax policy through the application of certain measures in the field of activity of free economic zones. Appropriate measures must be implemented in the following directions: - to develop a comprehensive legal and regulatory framework governing the functioning of free economic zones, as well as the specific judicial practice applicable to free economic zones;- to increase the total number of free economic zones and total financing of relevant projects, primarily at the expense of the state subsidies;- to increase the term of granting of tax privileges for residents of free economic zones; - to create a special system of monitoring the use of tax incentives.The practical significance of the research is that the authors have developed particular proposals and have emphasized the need for their implementation in the sphere of activity of free economic zones that will allow to considerably raise efficiency of fiscal policy. In addition, their implementation will allow a comprehensive approach to the creation and implementation of programs for socio-economic development of the Russian Federation in general and individual regions in particular. 

DOI: 10.7256/2454-065X.2017.7.23753

Abstract: The article is devoted to the analysis of tax penalty as a responsiblity for committed tax offences. As a result of his analysis, the author has provided his evaluation of tax penalty as a means that is supposed to prevent taxpayers from committing a tax offence. The author also gives recommendations on how to reform the tax penalty system by including new forms of penalties. The subject of the research is the penalties that are imposed for tax offences in Russia, USA, Netherlands and France. The author has analyzed statistical data regarding activities undertaken by the Federal Tax Service of the Russian Federation and offers his own recommendations on how to improve the efficiency of that department. The methodological basis of the research involves the dialectical research method applied to the analysis of the social reality. To collect, process, summarize, analyze and interpret economic data the author has also used general and specific research methods such as induction, deduction, comparative statistical analysis and document analysis. As a result of his research the author concludes that the current tax penalty system is not efficient enough. Such inefficiency is caused not only by the absense of a concrete purpose of penalties but also the inability to actually influence taxpayers' behavior. According to the author, it is possible to make the penalty system more efficient if penalties start to influence the motives of enterpreneurial activity and make illegal business disadvantageous. 

DOI: 10.7256/2454-065X.2017.7.23846

Abstract: The article is devoted to research methods in the field of tax evasion. The purpose of the article is to characterize laboratory experiment as one of methods of of taxpayers behavior investigation, wich allows to reveal the motivation of their illegal behavior. In a study of the problems of tax evasion in Russia methodology of tax experiments is proposed to be used for the first time. Tax experiment method can be used to pre-test the proposed changes in the tax law. Recommendations received by the results of the study will be proposed to the tax authorities and the government for evaluation the influence of tax lows on taxpayer behavior. The research methodology is based on experimental paradigm wich is one of the most actual method of behavioral economics and financial sosiology. The article reviews the laboratory experiments evolution in the field of taxation, considering that tax experiments have not been used in recent scientific analysis in Russia. The implementation of the author’s method was reflected in pilot laboratory experiment with students from Moscow and Irkutsk. The author’s method of tax laboratory experiment allows to identify the causes of tax evasion. The conducted research is intended to fill the gaps between the theoretical concepts of tax evasion and the real state of the problem in Russia through the development and application of experimental methods. Tax laboratory experiment can effectively particularize causes and motives of tax evasion. Tax experiments could become a tool for the formation of strategies of interaction between tax authorities and taxpayers in Russia.