Abstract: The article describes the role of budget-tax planning. The author of the article also views the directions of growth of local budget revenues in this day and age. Special attention is paid at the questions of strengthening of profi ts of municipal units based on implementation of taxable capacity.

Keywords: taxes and taxation, revenues, payments, municipal unit, budget, record, registration, potential, reserve, planning.

Abstract: The Tax Code of the Russian Federation allows the legislative (representative) authorities of the Russian Federation constituents, depending on their regional peculiarities, adjust the amounts of social and property tax deductions within the limits set forth by the Tax Code of the Russian Federation (Article 222 of the Tax Code of the RF). Implementation of such powers creates objective prerequisites for revenue increase of regional and local budgets.

Keywords: tax, social, property, deductions, right, powers, regional, peculiarities, revenues.

Abstract: The article is devoted to the main issues related to economic and legal nature of port dues. The author of the article summarizes and systematizes charges imposed on ports in all world ports and harbors. The author also analyzes whether it is possible to regard port dues as levies of the fi scal nature based on the defi nition provided by the Tax Code of the Russian Federation. The author describes the place of port dues and their role in the economic structure of the country.

Keywords: taxes and taxation, sea transport, sea ports, port authority, fi scal collections, port dues, port charges, nature of port dues, tax legislation, tax payments.

Abstract: The purpose of this article is to defi ne peculiarities of tax administration of bank operations. The article gives defi nition and describes the essence of tax administration as well as peculiarities of tax administration in banking. The conducted analysis helped to discover the relation between the issues of tax administration of bank operations and timely refi lling of state budget. The article states the author’s position on the status of a commercial bank as an object of tax administration and describes the measures aimed at improvement of tax control over commercial banks.

Keywords: taxes and taxation, taxes, administration, bank, charge, budget, GDP, taxpayer, control, assets.

Abstract: The article describes the model of investment-innovation mechanism of administration in the sphere of housing and utilities based on the principles of commercialization of innovations, self-fi nancing and self-suffi - ciency. Investment tax credit is described as the basic fi nancial instrument for investment-innovation mechanism of administration in the sphere of housing and utilities. The article also casts light on the basic factors infl uencing the implementation of investment-innovation activity in the sphere of housing and utilities.

Keywords: taxes and taxation, investment tax credit, housing and utilities, investment-innovation activities in the sphere of housing and utilities, investment-innovation mechanism, commercialization principle, self-fi nancing principle, tax saving, competition capacity, fi nancial instrument.

Abstract: The article is devoted to the issues of accounting and taxation under conditions of bankruptcy. The author of the article gives a brief description of accounting of different bankruptcy procedures as well as their infl uence on the process of taxation.

Keywords: taxes and taxation, bankruptcy, records, expenditures, revenues, profits, taxes, taxation, accounting.

Abstract: Taxation must conform to existing industrial relations and forces. It is the only case when taxation can actually ensure economic growth and raise the social capital. This is why the innovation-based modernization of Russian economy requires modernization of tax administration as well. The author of the article gives his own defi nition of tax administration. According to the author, a taxpayer should have the leading role in tax relations. It is also necessary to admit the returnable and equivalent nature of tax. Tax system should also take into account regional peculiarities of industrial forces and relations and etc. Modernization of tax system administration requires us to review the relative weight of federal, regional and local taxes, and, afterwards, economic and taxable capacities of Russian regions. Modernization of administration of tax planning at a federal and regional level means legal recognition of the tax planning system, delimitation of rights and responsibilities between state institutions, regions and taxpayers, and optimization and minimization of taxes to the extent possible. Modernization of tax administration of control functions of tax authorities and ensuring of tax security suggest typologization, unifi cation and standardization of tax procedures and etc. When modernizing tax administration of tax policy, it is necessary to stimulate innovation activity, support innovations and modernization of economy, reinforce relations between a state institution and taxpayer, strengthen interactions with civil society, different international organizations and raise quality of human resources.

Keywords: taxes and taxation, system, modernization, potential, administration, policy, control, taxpayer, planning, prediction.

Abstract: Ongoing global crisis demonstrated the failure of standard neo-classical models in describing and predicting of economic system behavior. In this connection the authors suggest the agent-oriented model of agent behavior in a vertically integrated four-sector macro-economic system (households, fi rms, banks and government) in which interaction and diversity of agents are the main cause of appearance of new emergent properties of a system. This model is used as a computing laboratory analyzing the infl uence of money-and-credit and fi scal policy on behavior of economic agents in a controlled environment.

Keywords: taxes and taxation, agent-oriented model, institutional changes, economic growth, tax rate, monetary policy, heterogeneous agents, vertically-integrated economy, economic activity, formalized facts.

Abstract: This article reviews the problem of accounting of long term assets, its specifi c accounting information on SME by Russian standards of accounting. Defi ned differences in forming the accounting information by Russian and international fi nancial reporting accounting standards. The article describes these differences and their causes and provides recommendations on their elimination.

Keywords: IFRS, SME, US GAAP, fi nancial reports, fi nancial accounting, depreciation methods, differences in law regulation, small business, infl uence of fi nancial accounting on tax, fi nancial law.

Abstract: Tax crime is one of the most serious threats for economic security of Russia. As practice shows, most of tax crimes are committed as a failure to fulfi ll the tax agent’s responsibilities. The present article is devoted to this issue as well as improvement of current legislative regulation of such corpus delicti.

Keywords: studies of law, tax agent, responsibility, corpus delicti, improvement, legislation, taxes, levies, liability.

Abstract: The article proves the need in displacement of the focus of state support towards tax incentives of fi nancing of innovation activities. The author of the article analyzes current mechanisms of tax incentives and suggests new mechanisms of tax stimulation of demand from innovation active companies on external sources of shared and debt fi nancing as well as stimulation of a fi nancial resource offer by specialized participants of the fi nancial market.

Keywords: fi scal incentives, taxation of capital assets, venture capital fi nancing.