Abstract: The subject of the research is the tax risks in the system of tax administration. The object of the research is the analysis of the factors of the emergence of tax risks,  The author examines such aspects of the topic as the classification of tax risks in accordance with the factors of the emergence of tax risks. The authors focus on the analysis of sources of the origin of tax risks. As a result of the research, the authors offer their classification of tax risks as external and internal. They describe sources of the emergence of tax risks both from the side of the state and from the side of taxpayers. The methodological basis of the research is the fundamental concepts presented in the researches of foreign and Russian scientists, laws and regulations of state authorities, federal laws, President's Decrees and Decisions of the Government of the Russian Federation, materials of research-and-practice conferences on the taxation issues. In the course of their research the authors have used abstract logic, monographic, statistical economic and other methods of economic research. Based on the anlaysis carried out, they conclude that the classification of tax risks helps discover reasons of their emergence which can be used in the process of policy making. Tax payments are one of the most important expenses for most companies and there are a lot of causes of such risks. Thus, it is very important to discover and assess possible risks and to minimize them as much as possible. 

Abstract: The subject of the research is the economic relations arisign in the process of transport taxation. The object of the research is the mechanism of transport taxation a one of the ways to improve the tax burden of economic entities. The authors of the article pay special attention to the development of the transport taxation system in Russia. Just like in developed countries, the efficiency of the taxation system depends on the state policy. The authors of the article examine issues related to the transport taxation and caused by both weak differentiation of transport tax rates and unestablished procedure for tax registration of tvehicles. The methodological basis of the research is the fundamental concepts represented in Russian and foreign researches as well as legislative acts and regulations of state authorities, federal laws, President's Decrees and Government Regulations, materials of research conferences and workshops devoted to the issues of improving the transport taxation system in Russia. In their research the authors have applied the abstract-logical, monographic, statistical-economic and other methods of economic research. Based on the analysis carried out, the authors conclude that there is a great variety of options permitted by tax and levy laws to be used by an organisation in order to develop a more efficient transport taxation system, moreover, the best financial result can be achieved if an organisation combines a number of such options. 

Abstract: The subject (and the object) of the research is the efficiency of application of special tax regimes. The author of the article examines such aspects of the topic as assessing efficiency of special tax regimes which is an important element of the monitoring of tax benefits and a current priority. Considering that revenues from special tax regimes come to the consolidated budget of the Russian Federation constituents, analysis of their efficiency should be carried out at the federal level in order to evaluate the regulative and fiscal functions of tax regimes. Special attention is paid to analysis of the fiscal and incentive function special tax regimes based on the example of the Voronezh Region. Using econometric methods, the authors of the article analyze dynamics of revenues from special tax regimes, number of taxpayers and tax base when applying special tax regimes at the regional level based on the example of the consolidated budget of the Voronezh Region. The research also provides the results of assessing efficiency of special tax regimes in the Russian Federation and Voronezh Region according to the final data of tax revenues over the period since 2012 till 2014. The authors conclude that there is a need to improve indicators of efficiency of special tax regimes. In this regard, the authors suggest to include such indicators as the number of employees and gross product according to current prices into Forms 5-ESKH (Single Agricultural Tax), 5-USN (Simplified Tax System) and 1-NM ('On Calculation and Receipt of Taxes, Levies and Other Mandatory Payments into the Budget System of the Russian Federation). In addition, the authors emphasize the need to develop the system of the indicators of statistical tax accounts in according with established efficiency indicators for special tax regimes that would reflect compensative and drop-out tax revenues.