Abstract: This article describes the problems of the current legislation on tax offenses and analyzes its main shortcomings and gaps in the regulation of liability for violations of tax laws. Based on the research the author offers ways of improving regulatory framework of tax offenses.

Keywords: tax violations, tax laws, the Tax Code of the Russian Federation, the tax liability.

Abstract: The article deals with the principle of certainty of the taxation, including the requirements of accuracy and clarity of tax rules, a reasonable balance of abstract and concrete, lack of the gaps in the tax law, logical and systematic consistency, etc.

Keywords: tax, principle, certainty, taxation, tax law

Abstract: The article contains the methods of evaluating the level of development of the components constituting the innovative environment of economic systems as well as the level of development of the technological infrastructure and comparative analysis of the internal and external components of innovative environment. The author provides the list of factors determining the structure of production infrastructure and information component of economic systems. The author also provides an example of the main components of technological infrastructure of economic systems at the federal district level as well as the rating scores of development of technological infrastructure of federal districts based on statistic data for 2010. The author also gives ratings of production and information components of innovative environment of federal districts.

Keywords: economics, methods, level, rating, evaluation, development, factors, infras tructure, innovation, environment.

Abstract: The author of the article provides the definition of the criminal law risk of tax agents who can be held liable for breaching their duties as tax agents in accordance with Article 199.1 of the Criminal Code of the Russian Federation. The author describes the main features of existing criminal law risks of tax agents, their riggers, purposes and degree, actual conditions and circumstances of risky behavior and its consequences. The article also covers the issues of implementation of Article 199.1 of the Criminal Code of the Russian Federation under conditions of changes in criminal procedure legislation.

Keywords: taxes and taxation, tax agent, criminal risk, legal risk, criminal responsibi lity, Article 199.1 of the Criminal Code of the Russian Federation, tax, Zhalinsky, modernization.

Abstract: The article is devoted to the question about the ‘blanket nature’ of disposition of the Russian criminal law on tax crime. The author describes the main features and peculiarities of discovering such a deed and analyzes the causes and peculiarities of imposing tax responsibility on a tax agent. Based on the analysis of the applicable criminal and tax legislation and law enforcement practice the author makes a conclusion about the need in improving a number of rules regulating the process of transferring tax by tax agents. At the end of the article the author concludes that suppression of the aforesaid crime can be achieved through raising control and interaction with law-enforcement and tax authorities which would ensure the right conditions of transport operation. Due to the ‘blanket nature’ of the criminal law as provided by Article 199.1 of the Criminal Code of the Russian Federation, the former can be applied and improved during man datory accounting of enforcement of applicable tax legislation as well as law enforcement practice in this sphere allowing to specify features of components of such a crime.

Keywords: law, disposition, tax, levies, crime, responsibility, punishment, taxpayer, benefit, responsibility.

Abstract: Source of law is the main issue in the theory of law. Judicial practice has a considerable influence on regulation of tax relations. Based on the example of the USA legal system, the author of this particular article views such a specific source of law as the judicial doctrine. The author gives the definition of the judicial doctrine, explains it and describes the difference between a case and a judicial doctrine. The author also analyzes the position of doctrine in the hierarchy of tax law sources.

Keywords: taxes and taxation, doctrine, case, courts, source, USA, hierarchy, system, practice, optimization.

Abstract: The article describes the method of evaluating the borrower’s creditworthiness as well as development trends in the banking system of Abkhazia. The author shares his own interpretation of the term ‘borrower’s creditworthiness’. Based on that, the author defines the main requirements for the borrower and analysis of his credit worthiness. The author also offers his quan titative and qualitative evaluation pro cedures and describes the main stages of the evaluation process. This procedure can be well applied to the banking system in Abkhazia.

Keywords: banking, borrower’s creditworthi ness, credit history, option, swap, bank, income and expenditure, credit risk, gua ran tee, futures.

Abstract: In the given article the list of terms of the theory of supply-side economics is completed with a new term Laffer’s vertical effect. Based on this term, the author makes an attempt to identify the optimal tax burden on a single tax on imputed earnings for different activities. The results allow to define the perspectives of this approach in implementation of tax policy both at local and regional levels.

Keywords: Laffer’s effect, theory of supplyside economics, single tax on imputed earnings.