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.

Abstract: The article analyzes the evolution of antitrust law of the USA. The authors consider the Sherman Act, the Clayton Act, the Robinson-Patman Act and other laws which form the basis of the modern antitrust legislation of the USA. The authors enumerate the bodies responsible for antitrust regulation. The article contains the conclusion that the successful experience of the USA in the sphere of antitrust regulation can be used in Russia, particularly, in relation to preventive measures. The authors carry out the comparative-legal study of antitrust legislation of the USA and Russia. The authors apply the historical method (to study the retrospective of antitrust legislation of the USA) and the comparative-legal analysis (when comparing American and Russian legislation). The scientific novelty of the study consists in the analysis of American experience in the sphere of antitrust regulation and the possibility to use it in Russia. The authors conclude that it would be reasonable to use American experience in the sphere of preventive institutions in Russian system of antitrust regulation, broadening of powers of antimonopoly service and globalization of antimonopoly legislation. 

Abstract: The object of the research is the relations arising in the process of imposing and collection of taxes. The subject under analysis is the process of taxation of so-called 'luxury goods' in various countries. In their article Pogodina and Borisova analyzes foreign experience in taxation of 'excess profits', expensive transport facilities and real assets. They also examine foreign experience in collecting 'luxury' tax and granting tax privileges. They describe the cases when 'luxury tax' is abolished and prove the usefulness of imposing luxury tax within the framework of transport tax and single tax for real assets in Russia. The methodological basis of the research involves the comparative legal method. The authors have also applied the methods of analysis and historical research. The novelty of the article is caused by the fact that the author provides a comprehensive analysis of the process of taxation of luxury goods (items) in different countries (Great Britain, Hungary, Spain, People's Republic of China, Norway and France). In conclusion the authors suggest that it would be useful to implement the mechanism of taxation of luxury items within the framework of transport tax and real estate tax. 

Abstract: Substantial differentiation of regional development, non-uniformity of domestic innovative territory, unsatisfactory criminal situation and bureaucratic thresholds substantially limit implementation of a modernization of the state. Therefore, an adequate estimation of functioning social and economic systems is necessary for the solution of the specified problems from a standpoint of use of their internal and external capabilities. The offered technique for defining  an integrated indicator allows to make multilevel calculation of  potential of constituent subjects of Russian Federation, and then on the basis of mathematical processing of the results to form the model characterizing a complex parity of de-facto and optimal regional security.