Abstract: The subject of this research is the boundaries of tax optimization of the Russian tax system. The goal is to outline the reasons and method of for removing ambiguity of such boundaries. The consequences of ambiguity of boundaries of tax optimization not only limit the development of businesses, but also entail the disproportions of social development, contradictions between the government on the one hand and the middle class and disadvantaged population groups that participate in the financial and economic relations on the other hand, and thus, undermine confidence in the government. The reasons for such negative phenomenon are as follows: the absence of the unity of opinions on the concept of tax optimization; unregulated division of rights to establish the boundaries of tax optimization by the judicial, legislative and executive branches; vagueness of the terms and definitions characterizing these boundaries; no set rules for establishing the consequences of exceeding these criteria. It is revealed that the new doctrine in the form of a judicial-legal symbiosis of determining the boundaries of tax optimization did not resolve all issues associated with ambiguity of these boundaries. The author’s special contribution lies in substantiation of the shift in conceptual approaches towards the term “tax optimization”, which should exclude the use of this term circumventing the law. The article describes the advantages of legislative regulation of the criteria of tax optimization over judicial regulation. The author specifies the terms and definitions necessary for marking out boundaries of tax optimization on the legislative level. The novelty of this research consists in substantiation using the factor analysis of judicial tax disputes of legislative consolidation of the concept of tax reconstruction with regards to corporate income tax in accordance with the methodology recommended by the tax service, with extension of its application in case of cooperation of the evader with the auditor for preventing tax offences

Abstract: The object of the research is the process of tax evastion. The subject of the research is the trends of changes that have been going on in modern Russia in relation to tax evasion. Vachugov analyzes factors of reduction and growth of tax evasion and describes negative consequenes of shadow tax evasion services. He also gives evaluation of state measures aimed at prevention of tax evasion including tax evasion performed by shadow services. Based on the analysis of Internet resources, judicial and legal sources of the Russian Federation, the researcher evaluates changes in the number of judicial disputes based on the basic tax evasion schemes and describes the main trend in changes of shadow economy values in the tax sphere. The main methodology of the research is the systems analysis of legal documents and recommendations of the Federal Tax Service of Russia which demonstrates weak points of state tax evasion prevention methods, factor analysis of dynamics in the volumes of shadow economy and comparative analysis of the number of judicial disputes regarding the basic tax evasion schemes. The researcher gives the definition of 'shadow economy in tax sphere' and proves the need in such definition due to activation of shadow tax evasion services. As a result of the analysis of growth factors and reduction of tax evasion volumes, the researcher discovers opportunities of state restrictive methods, in particular, in relation to shadow services activity and ineffective preventive measures. The author also discovers the trend towards reduction of tax evasion volumes as a result of state restrictions of one-day firms. 

Abstract: The object of the research is the state regulation in the sphere of tax control. The subject of the research is the impact of the tax service quality on business activity. The article is devoted to finding solutions that would increase competitive ability of the taxation system against the growing tax burden through automation of tax control and improvement of tax control in order to elimiate the limits of business activity. The aim of the research is to find the best solutions that would increase the quality of the tax service to limit the shadow economy effect and increase business activity. In the course of his research Vachugov has applied comparative and retrospective analysis methods, content analysis of the regulatory and legal framework, and systems approach to studying economic phenomena and processes. Vachugov also provides evaluation of the influence of automation of tax control measures on the efficiency of tax control and business activity, analyses peculiarities of increasing the quality of tax service in the field of tax control against the growing tax burden, and proves the need to legally enforce preliminary audit as a new form of tax control. 

Abstract: The object of the research is the tax relations arising in a modern Russian soceity under the conditions of the lingering financial and economic crisis. The subject of the research is the changes in the VAT rates and possible social and economic consequences of such a decision. The authors of the research analyze possible results of increasing the VAT rate that may have a negative influence including decline in purchasing power (from the side of vulnerable segments of the population in the first place) as well as the growth of the shadow sector of economy. Based on the analysis carried out, the authors conclude that in case such a decision will be made, the Russian Federation budget will gain insignificant additional profit. The increase in the tax burden will lead to the growth of the shadow economy and the Russian Federation government is not quite ready to fight against it. In addition, the increased VAT rates for socially important goods will limit the consumer power of the poor. In the course of their research the authors have used the method of comparative analysis of statistical data obtained from official site sof the Ministry of Finances of the Russian Federation, the Ministry of Industry and Trade of the Russian Federation, Rosstat, and the method of the summary of aforesaid information sources. The scientific novelty of the research is caused by the fact that the authors define a correlation between changes in the share of 10 percent VAT out of the general volume of VAT receipts and the share of population with the income lower than the minimum subsistence level. The authors also prove that the depression of the fiscal function of taxes under the conditions of the economic crisis reduces the regulative and social functions, too. In addition, the authors conclude that the sales tax is better manageable by both tax authorities and entpreneurs and less susceptible to tax avoidance schemes. The authors makes a hypothesis that the increase in the tax control efficiency will raise the tax burden which is quite fair because the tax control measures are undertaken in respect with dishonest taxpayers. In fact, this approach would allow to cover the gap in the tax burden in general and to create conditions for robust competition in particular. 

Abstract: The object of the research is the special tax regimes and their role in supporting small business in Russia. The subject of the research is the analysis of the gaps and contradictions in the legislation regulating applicability of special taxation regimes. The article presents the results of analyzing changes in the tax laws regarding small business in Russia and special taxation regimes in particular. The authors of the article make an assumption that the efforts made by the Government of the Russian Federation in order to simplify administration of taxation regimes are necessary but insufficient. Having analyzed the judicial practice and legal provisions regulating the application of special taxation regimes, the authors discover that active actions made by the Russian Federation Government in order to introduce additional tax recessions and preferences for small business will be not have a positive effect unless certain contradictions are eliminated in the Tax Code of the Russian Federation. The methodological basis of the research is the systems analysis of the tax legislation, letters of the Ministry of Finances of Russia and instruction of the Federal Tax Service of Russia that contain contradictions with regard to administration of special taxation regimes. The scientific novelty of the research is caused by the fact that based on the results of the analysis of tax legislation regulating special taxation regimes, the authors make a conclusion that the efforts applied by the government in the sphere of taxation is not efficient enough. To support small business, the government uses a standard set of methods such as reduction of tax rates, expansion of tax preferences, etc. Meanwhile, it is necessary, first of all, to conduct a revision of the applicable tax legislation, in particular, parts of the Tax Code of the Russian Federation regulating implementation of special tax regimes, and to eliminate uncertainties and contradictions that create actual hindrances for the development of small entrepreneurship. For the moment tax laws do not distinguish between small, medium and large business which, according to the authors of the article, is wrong. In case of small business where special taxation regimes are applied, it is necessary to apply the principles of simplicity and easy use of tax laws which implies, first of all, elimination of contradictions and uncertainties. The results of the research can be used in the legislative decision-making process regulating special taxation regimes.

Abstract: The author explores one of the causes of tax evasion which can threaten the economic security of Russia. The subject of the research is the terminology required for identification of schemes of evasion from payment of taxes and allocation of such schemes among the legitimate ways to minimize tax liabilities. The aim of the research is to justify and formulate the key terms and concepts associated with the identification of tax evasion schemes in judicial practice. When writing the article the author has used the following methods: research method, logical method, inductive and deductive methods, methods of synthesis and analysis as well as the comparative method and other scientific methods. The novelty of research is caused by the fact that the author has revealed one of the key reasons for low efficiency of tax control and justified the need for the wording in the tax legislation of three key terms used in the identification of tax evasion: "unjustified tax benefit", "fake division of business" and 'fly-by-night company'. The article presents analysis of judicial practice of application of these concepts. The author has studied their basic features and offered definitions of these concepts for the purpose of including them in the Tax Code of the Russian Federation.