Abstract: The paper considers the problem of differentiation of movable and immovable property in the aspect of destabilization of the investment climate in the Russian Federation. Based on the analysis of the dynamics of macroeconomic indicators in connection with the direction of development of judicial practice in recent years, the relevance and significance of the negative effect exerted by the volatility of the approaches used to assess the characteristics of fixed assets on the investment policy of enterprises is substantiated. In particular, attention is focused on the dynamics of the share of the total value of taxable real estate in its total aggregate. The author aggregates the fundamental signs of recognition of property as movable/immovable for the purposes of tax legislation, evaluates them for compliance with the principles of building the tax system and the declared goals of tax policy, thereby identifying the fundamental basis for further reform of property taxation. The following research methods are used in the work: dialectical, logical, comparative legal, statistical data processing method, comparative analysis, synthesis, method of grouping and tabular presentation of information. The study suggests a formula for developing directions for improving the mechanism of property classification for tax purposes as a factor in the growth of investment attractiveness in the Russian Federation. The author emphasizes the many internal contradictions of the definition of immovable property in civil legislation in the case of its application for the purpose of characterizing property in the tax aspect, and therefore proposes to limit its use to additional parameters. The proposed new approach to the classification of fixed assets is based not around the assessment of specific property objects, but around groups and clusters of such objects combined according to the accounting procedure, which will eliminate the shortcomings of current approaches to property classification.

Abstract: The article considers ways of additional stimulation of entrepreneurial initiative in the Russian Federation. The use of tax tools to increase this kind of activity is justified. The relevance of the study is due to the instability of small and medium-sized businesses during the crisis periods of the economic cycle, while the importance of small and medium-sized businesses for the further economic development of the state is noted. To achieve the purpose of the study, the criteria of small and medium-sized businesses are presented, as well as a brief analysis of existing measures to support small and medium-sized businesses in the Russian Federation. Based on successful foreign experience, a system of preferential lending to small and medium-sized businesses through banking and tax cooperation has been proposed for implementation. The potential of application and development of such a system is reflected, as well as the advantages of its use for companies, banks and the state are listed. In addition, additional measures to optimize the simplified taxation system are presented. In particular, it is proposed to revise the criterion of the residual value of fixed assets by multiplying the limiter by the deflator coefficient annually and introducing a second limiter for the loss of the right to apply the simplified taxation system. The author notes the importance of such changes in the tax regime for small and medium-sized businesses in priority industries.

Abstract: This article examines the problems of application of tax deductions for personal income tax in the Russian Federation from the perspective of solution of number of socioeconomic problems. Leaning on the analysis of statistical data and foreign experience, the author describes the possible ways to improve tax benefits in this direction. For example, tax deductions may consider the ability to work, level of income, household composition, nature of expenditure incurred, etc. The relevance of the selected topic is substantiated by high poverty index and the establishment of fair taxation. The acquired results are as follows:
1) The author identifies the flaws regarding the deductions for personal income through the prism of solution of socioeconomic tasks in legislation of the Russian Federation. The detected flaws include: regressivity of a number of tax mechanisms; insignificant savings for taxpayers with the minimum living wage. All aspects are illustrated on the practical examples.
2) The analysis is conducted on foreign jurisdictions for determination of the effective tax benefits to be possibly implemented in the Russian Federation.
3) Recommendations are made on the amendments to legislation of the Russian Federation, with consideration of the adapted foreign experience, aimed at increasing the role of tax policy in solution of the problems of poverty and demographic crisis. The author provides the variant for implementation of non-taxable minimum and the system of family coefficients; substantiates their effectiveness for solution of the aforementioned tasks; analyzes their combination and amount of benefits ultimately received by the taxpayers with different level of income.
4) The author outlines the potential problems that may arise due to implementation of the listed measures; namely offer the ways to cover the revenue shortfall in regional budgets with the increase of tax benefits, including by changing tax rates and tax deductions for the taxpayers with high income.