Abstract: The author of the article analyzes problems arising in taxation based on local taxes and offers particular solutions of these problems in order to raise independency of local budgets. Efficiency of local tax exemptions has been the issue of concern in tax legislation up to the present. Recommendations made by the author are aimed at achieving economic benefit in a region and reducing the amount of subsidies usually received by municipal governments. In order to achieve financial stability of municipal governments and increase the interest of the federal government in developing regions, it is necessary to provide an integrative approach to improving the taxation system at the local level. One of the author’s suggestions is to systematize local tax exemptions granted by both federal and local authorities. In May 2013 the Government of the Russian Federation approved of the ‘Main trends in taxation policy for 2014 and for the target period of 2015 and 2016’. This document provides for further improvement of the system of local tax exemptions and increase of tax administration efficiency. In order to consolidate the profits tax base, it is necessary to reform exemptions that do not have any economic effect and do not contribute to the improvement of taxable capability of regions.

Keywords: local self-government, local budget, local taxes, financial independence, tax exemption, taxation rate, preferences, efficiency, taxable income (profits tax base), tax administration.

Abstract: The authors of the article analyze the actual status of human resources in the Vladimir Region. The overall analysis of total indicators of living standards in the region shows that even though there have been positive tendencies (obvious upward trend of monetary income per person and increase in population with money income lower than the minimum living wage), the social disparity is still growing. Analysis of labor resources and levels of unemployment in different age groups and education groups shows it is difficult for young graduates to find a job in the region and this is why they start to look for a job in other regions. Just like other regions surrounding Moscow, the Vladimir Region provides the most active and mobile population for Moscow. The methods used by the authors in their research include the dialectic method which allows to study economic relations and phenomena in terms of their development and interaction, methods of system and comparative analysis, methods of economic and mathematical analysis of data, synthesis, graphic modeling and methods used in the theory of statistics. The results of this research demonstrate that the current procedure for the payment of personal income tax as one of the sources for regional and local budgets does not allow the development of labor capacity at a proper level. Growing living standards and increasing level of capability of human resources require to change the aforesaid procedure, in particular, to provide for an opportunity to collect personal income tax at the place of registration (place of residence) of a taxpayer (physical person). In this case revenues comprised of personal income taxes will form the regional and local budgets of the regions near Moscow and significantly influence the solution of many social issues.

Keywords: human, resources, labor, force, living, quality, budget, taxes, income, unemployment.

Abstract: In order to ensure active innovation-based development of regions and stimulate their interest in increasing their taxable capacity, it is necessary to make changes in the current regional taxation policy of the Russian Federation. Moreover, modern tendencies and priorities of regional taxation policy make us pay special attention to the methods and instruments of tax regulation used by the government. The author of the article offers a definition of ‘simulative taxation policy’ and describes specific features of regional taxation policy at the present stage. The author also gives a description of the mechanism of tax regulation in terms of regional taxation policy and describes the subject, object and functions of the mechanism as well as methods and instruments contributing to implementation of priority orientations of taxation policy today.

Keywords: taxes and taxation, region, taxation, policy, innovation, tax, regulation, mechanism, methods, instruments.

Abstract: The present article is devoted to studying the systems of taxation of small business entities used in the foreign states. The authors of the article describe progressive elements of tax regulation and support of small business in industrial countries and analyze them in terms of their feasibility for the Russian Federation economy. Special attention is paid to particular taxation schemes as well as taxation methods of stimulating innovative activity in small business. Based on studying, analyzing and summarizing foreign experience in taxation of small entities, the authors of the article provide a number of scientific and practical recommendations on how to improve the system of tax regulation and support small entrepreneurship considering the conditions and peculiarities of Russian economy.

Keywords: taxes and taxation, economics, small business, prospects, privileges, rates, stimulation, development, innovation, support.

Abstract: The author of the present research views the problems of improvement of taxation system, describes relations between the main elements of tax administration and analyzes the main stages of development of tax administration in Azerbaijan as well as the actual status of tax administration there. At the present stage tax authorities perform taxation by using operational process charts. At this point the main goal should be the improvement of these operational processes, technological environment and efficiency of tax administration.

Keywords: taxes and taxation, taxation system, tax administration, one-stop shop, deposit account, tax control, e-services, proforma invoice, e-audit, tax authorities.

Abstract: Based on the analysis of the decisions made by the Constitutional Court of the Russian Federation and Supreme Arbitration Court of the Russian Federation, the author of the article studies the cases of using terms ‘property’ and ‘proprietary rights’ for tax purposes.

Keywords: studies of law, tax, property, possessions, right, court, responsibility, deduction, transport, share.

Abstract: Reformation of taxes has always been a topical issue in the Russian Federation and it is growing even more important now. This is caused by introduction of new luxury tax and combination of the two taxes, personal property tax and land tax, into single property tax. The author of the article studies the problems of reformation of taxation system in terms of social security and proves a need in supporting territorial budgets by means of increasing tax proceeds. The present article should be viewed not only as the theoretical concept but also recommendations aimed at establishing tax justice.

Keywords: taxes and taxation, tax, taxation, income, luxury, real state, justice, efficiency, proportionality, budget.

Abstract: The author of the article offers a definition of criminal law risk of tax agents who can be held criminally liable for non-performance of their obligations according to Article 199. 1 of the Criminal Code of the Russian Federation. The author of the article views the main features of existing criminal law risks of tax agents, grounds of such risks, purpose and the intensity and actual conditions and circumstances as well as consequences of risky behavior. The author also touches upon the problems of enforcing the provisions of Article 199.1 of the Criminal Code of the Russian Federation in terms of recent changes in criminal procedure legislation.

Keywords: taxes and taxation, tax agent, criminal risk, criminal law risk, criminal liability, Article 199.1 of the Criminal Code of the Russian Federation, legal risk, Zhanlinsky, modernization of criminal law.