Abstract: The subject of the study is customs services, namely the implementation of a client-oriented approach in the provision of consulting services by customs authorities to the participants in foreign economic relations. The object of the study is the customs authorities and the customs services they provide. The purpose of the study is to form the principles of building and structure of the Unified Consulting Service of the Federal Customs Service of Russia, which allows not only to provide high-quality customs services to participants in foreign economic relations, but also to evaluate the performance indicators of customs authorities in this direction. The study pays special attention to the principles of work of customs authorities in the provision of information and consulting services for participants in foreign economic activity and problems arising during the implementation of these functions. The possibility of forming a special advisory service of the Federal Customs Service of Russia is being considered. The methodological basis of the study was a comparative analysis of the current system of appeals and complaints on the website of the Federal Customs Service of Russia and the proposed Unified Consulting Service, in particular, the fundamental principle of the transition from information to consulting services. The novelty of the research lies in substantiating the necessity and expediency of creating a Unified consulting Service of the Federal Customs Service of Russia and in forming the principles of its functioning. The study revealed a discrepancy in the approaches of customs authorities to the provision of services, the attitude towards them as a form of control, moreover, with the replacement of the concept of consulting, in fact, informing participants in foreign economic relations. It was also shown that the principles of the formation of consulting services are not presented systematically and in full, and their implementation is hindered not so much by the lack of regulatory regulation as by the attitude of customs officials to the administration process as a control function. The results of the study can be used by the country's legislature to amend regulatory legal acts on the regulation of customs services and customs authorities to bring relations with participants in foreign economic relations to a new level with an assessment of the quality of services provided. The article develops recommendations for the creation of a Unified Consulting Service of the Federal Customs Service of Russia, in particular, the principles of its formation and organizational structure are proposed, and the need for its creation is justified.

Abstract: The subject of this research is the fiscal system of Algeria, namely the principles and methods of formation of consolidated budget of the country and the role of tax revenue in development of market economy. The author describes the factors that influence the country’s fiscal system, as well as highlights the priority conditions for economic development of Algeria. The goal of this work consists in formulation of recommendations on improvement of the processes of budgeting and state tax planning in Algeria, as well as on overcoming the problems of a resource-oriented and state-regulated economy. The methodological framework contains the principles and methods of factor analysis that reveal the external and internal causes of establishment of the modern fiscal system in Algeria, mathematical methods of horizontal and vertical data analysis of consolidated budget; methods of induction and modeling in advancing proposals on the development of Algeria’s fiscal system. The novelty of this work lies in the suggestions on diversification of the economy by reducing the share of the oil and gas sector and sequestering budget deficit by reducing military spending, as well as shifting budget tax revenue towards direct taxes. The results of the research demonstrate the democratic model of fiscal system in Algeria, oriented towards market economy.

Abstract: The subject of the research is the processes of administering tax systems in different countries including Russian Federation, in particular, principles and methods of state management of taxes depending on the level of the country's economic development, leading branches of economic management and other factors that may influence the process, for example, political and religious. The aim of this research is to define advantages of tax administration in different countries adaptable to the conditions of Algire tax formation as well as to give recommendations on how to improve the tax system of Algire. The methodological basis of the research is the method of comparative analysis applicable to tax systems of different countries that has defined their pluses and minuses, and the systems approach to the formation of a set of measures for the adaptation of Algire's tax system to the principles of the global economic community. The novelty of the research is the factor analysis of the processes of administration of tax systems in different countries and determination of principles and methods of taxation in the economy of a developing country. As a result of their research, the authors make suggestions on how to restructure the current tax system in Algire and offer a set of measures that are supposed to improve the administration of Algire's tax system. 

Abstract: The subject of the research is the external trade of the Northwestern Federal District and the subjects of the Russian Federation that constitute it, in particular, specific features and structure and dynamics of the export and import in the aforesaid regions. Bobrova has analyzed the volumes of external trade turnover in these regions, the main commodity positions and partner countries for each Russian Federation subject and the District in general. The aim of the research is to define reserves of the export and import substitution in the Russian Federation subjects of the Northwestern Federal District and to develop recommendations on how to use the aforesaid reserves for particular commodity groups and partner countries. The methodological basis of the research includes comparative analysis of export and import of particular Russian Federation subjects comprising the Northwestern Federal District as well as traditional economic and mathematical methods of rating, vertical and horizontal analysis of statistical data of foreing trade turnover. The novelty of the research is caused by the fact that the author applies the systems approach to defining the problems of foreign trade turnover in the aforesaid regions and methodology for restructuring export and import in the Russian Federation subects. In conclusion, the author emphasizes the need to change priorities of export and import in the regions of the Northwestern Federal District by replacing exported resources with the products made out of them or refusing from export of Russia's natural resources, and by import substitution and extension of the range of imported goods at the account of primary innovative and investment needs of the region. 

Abstract: The subject of the research is the responsibility of customs authorities and their officials, namely the types of offenses and the form of punishments for their commission, on the basis of which direct accountability of customs officials from foreign economic activity participants is possible, as well as indirect prosecution to disciplinary responsibility through higher-ranking officials persons of customs authorities. The aim of the research can be considered the equalization of rights and obligations of all parties to relations in customs, as well as identifying common signs of disciplinary, administrative and criminal liability of customs authorities. The methodological basis of the research consists of principles and methods of systematization and unification of the system of punishments for customs authorities and their officials,as well as the method of comparative analysis of the disciplinary, administrative and criminal responsibility of customs officials. The elements of novelty are proposals for the legal equality of customs officials and participants in foreign economic activity and ways to ensure this equality, as well as the regulation of compensation for damage caused by a government employee to a participant in foreign economic activity. The result of the study can be considered proposals for the creation of a unified system of punishments for customs officials with unified rules of pre-trial settlement and prosecution.

Abstract: The subject of the research is the process of management at customs authorities in terms of functional responsibilities of the Directorates of the Central Administration of Russia's Federal Customs Service, in particular, definition of the main provisions of restructuring methods at Directorates under given staff reduction indicators set forth by the Federal Customs Service of Russia, and description of the principles and methods of the functional approach to customs activities. The purpose of the research is to develop mathematically and economically grounded criteria for optimization of the customs authority structure and development of recommendations for Directorates in the process of performance of their functions. The methodological basis of the research is the analysis of the system of customs authorities management, in particular, senior management, analysis, generalisation and systematization of functions of the Directorates of the Central Administration of Russia's Federal Customs Service, creation of criteria for optimization of the structure of customs authorities tkaing into account the issues discovered, and synthesis of the methodological grounds for interaction between Directorates of the Central Administration of Russia's Federal Customs Service depending on functions and evaluation criteria of their activity. The novelty of the research is caused by the fact that the author offers her own classification of functions performed by the Directorate of the Central Administration of Russia's Federal Customs Service as defined by the federal laws. The main conclusion of the research is the author's idea to create an optimal structure of Directorates of the Central Administration of Russia's Federal Customs Service with a lesser number of senior managers in proportion to a lesser number of staff.

Abstract: The subject of this research is the process of developing the system of customs payments within the cluster form of combining of the countries, in particular, determination of basic provisions of the methodology applied in case of creating a universal system of customs payments in a cluster. The research objective is to optimize the system of customs payments in a cluster on the basis of the international experience in clustering and framing uniform customs and tax policy of the clusuter countries. The system of the universal principles developed for an economic cluster when forming its customs payments is the result of this research. The form of formation of an economic cluster, principles of domestic and foreign policy in the field of customs payments is provided, and so are recommendations about customs payment by legal entities and individuals as well as specifics of customs payments. Regularities of formation of cluster system of customs payments in the modern world economic space are revealed, problems are defined, advantages of systems are formulated and adapted to the offered model. The methodological basis of the research involves analysis of customs systems of the countries entering different economic clusters, study and synthesis of experience of formation of customs system of specific clusters, comparing of the studied systems among themselves with detection of problems and advantages of their action, and synthesis of methodological grounds on formation of the universal cluster system of customs payments. The novelty of the research is the application of the cluster model of world economy to the system of customs payments of our country and determination of conditions for adaptation of particular state's customs payments to requirements of an economic cluster which the state plans to join. The main conclusion of the research is the idea of the creating an optimum system of customs payments in an economic cluster on the basis of universal principles including using an idealization method. The results of this research can be applied at the meta-level when forming an economic cluster and uniform legislation on customs payments on the basis of the principles formulated herein and at the macro-level of particular countries in the course of their adaptation to conditions of an economic cluster. According to the author, the main direction of applying the research results should be at the meso-level, meaning that the results should be applied to customs subsystem in the economy of separate claster-generating states and the cluster in general. 

Abstract: The subject of the research is the assessment of the degree to which taxes influence financial indicators of company's performance in the process of tax optimization. The assessment involves division of the factor model into two elements: assessment of the influence of taxes on profits and expenses of an economic entity and assessment of the infuence of taxes on one another. The purpose of the research is to perform a quantitative analysis of the influence of taxes on company's financial indicators and analyze the mutual influence of taxes on the optimization process in order to make a grounded decisin about tax planning and to abstract from an activity performed by a company and taxation scheme used by them. The methodological basis of the research involves principles and methods of calculating tax optimization criterion that reflects the effect expected from tax planning. The basic optimization criterion was compelted with the ratio taking into account factors and specific features of taxpayer's activity and structure of taxes payable. When making the final formula of a universal criterion the author takes into account the optimization sign that reflects situations when the decrease in the amount of some taxes leads to the growth of others. The result of the research is the calculation of the ratio according to the universal criterion formula for an existing company and description of regular patterns of taxes influencing one another in the process of tax optimization. Taxes are classified into groups according to the evaluation factor of optimization practicability: taxes needed to be optimized in a mandatory manner; taxes that may be optimized if there are certain conditions allowing to achieve a high financial and time effect; and taxes that should not optimized at all. The novelty of the research is caused by the fact that the author offers the evaluation factor of the influence of taxes on company's financial indicators when calculating the economic effect expected from tax optimization; defines groups of taxes according to calculated evaluation factor of the optimization practicability; and suggests the system of interaction of taxes in the process of tax planning. The author also gives recommendations on how to record the evaluation factor of the influence of taxes on company's financial indicators according to the formula of calculating the economic effect expected from optimization depending on the choice of taxes for optimization of a company using general scheme or simplified scheme of taxation or refusal from ineffective schemes of optimization and calculation of mutual influence of taxes in the process of tax planning.