Abstract: The political, economical and institutional changes that took place in recent years in Russia have objectively created preconditions and gave an impulse for the revival and development of integrated associations in agriculture. Today, integrated associations play an important role in production and sales of Russian agricultural products. However there still are problems which impede efficient and stable development of agricultural complexes in rural areas – namely problems with optimization of taxation. The existing tax system does not take into account specific conditions of agricultural production, as well as functioning traits of modern integrated agricultural structures. The article illuminates the defining traits of agricultural enterprise taxation in Russia, from the viewpoint of integrated agro-industrial complexes.

Keywords: Tax and taxation, integrated organizations, agro-industrial complexes, agricultural goods producers, tax system, Universal agricultural tax, Value added tax, World Trade Organization, Customs rates, Customs Duties.

Abstract: The article gives the definition of accounting policies and substantiates the necessity of establishing accounting policies for the purposes of taxation in agricultural holdings. The author gives the definition of agricultural holdings and examines the relation between taxation and budget of holdings. The article examines the order and procedure of establishing a tax accounting policy in agricultural holdings and provides systematic rules for regulating and structurizing of such policies.

Keywords: Tax and taxation, agricultural holding, company, accounting policies, tax accounting, efficiency, rules of forming, tax regime, document.

Abstract: The article focuses on the issues of establishing and developing the legal norms which contain principles and presumptions – particularly those that are not yet fully expressed in Law. First and foremost, it’s the presumption of voluntariness of tax payment, which exist in the spirit of the Law, but not in its letter. Such approach cannot be justified because this presumption is considered fundamental. It is this presumption that defines the way for tax payment execution by setting priority for tax payment before tax collection. With both ways of taxation present, a legitimate question on their correlation arises. Moreover, it is imperative to show the connection between tax payment, collection and recovery: the three ways of fulfilling tax obligations. This is reflected in the author’s definitions of presumption of voluntariness.

Keywords: Tax and taxation taxes, voluntary tax payment, compulsory tax payment, enforcement measures, tax policy, tax-payer, tax collection, tax claims, presumption

Abstract: It is time to discuss the competency approach in education. The “concepts for modernization of Russian education till 2020”, as well as projects for “Federal State education standard, generation II” have documented the tendency for transforming Russian education to achieve levels of key educational competencies. This means that the existent knowledge-based approach is being replaced by competency approach, which empathizes the importance not on the student’s erudition, but on his ability to organize their work. The author shares experience utilizing new forms of organization of student’s academic work. Using those forms, one empathizes a certain logic of realizing the competency approach, which allows to use traditional forms of student’s academic work more efficiently, in addition to innovative methods.

Keywords: Tax and taxation, crowd sourcing, modernization, innovative forms of work, science fair, education process, competencies, competency approach, modernization concept

Abstract: This article explores the issues of tax inequity in Russia, from the point of view of both, natural persons and legal persons. The author substantiates the unacceptability of the new luxury tax. The new tax may trigger outflows of capital from Russia, into countries that do not have such tax. In case the tax rates are too severe, the majority of income of the wealthy population will slide into the informal sector. It is necessary to wait for the real estate tax to be introduced and observe its dynamics. Introducing and utilizing the real estate tax will possibly cause for the “luxury tax” rejection. Thus, it is necessary to demonstrate patience and care as far as luxury tax is concerned, despite the continuous attention towards it.

Keywords: Tax and taxation, income, luxury, real estate, justice, efficiency, proportion, budget, property, asset.

Abstract: The article is dedicated to researching the issues of financial dependence of local budgets of the regions. Today new forms of dialogue and discussion on this topic emerge. The author demonstrates that in Russia the dependence on higher-rank budget is a wide-spread issue, proving the necessity for scientific understanding of this particular area. The author substantiates the concepts of reinforcing the income of local budgets to help them achieve a degree of selfsuf ficiency and autonomy. This issue calls for further research.

Keywords: Tax and taxation, municipality, land tax, natural persons property tax, income, gratuitous subsidization, subsidization norm, efficiency, deficiency, budget.

Abstract: The study of state tax policy is performed in accordance with its standing within the organic unity with economic and budget policy of the country. The author reveals the evolution of strategic landmarks of the tax policy since the year of 988 to 2013, establishing that, in midterm perspective, the formation of fiscal environment of the state occurs within the following tax policy landmarks: 1) securing the filling of budgets; 2) optimal tax burden on business entities; 3) providing for the modernization of economy; 4) quality tax administration.

Keywords: Tax and taxation, economy, politics, strategy, tactics, landmarks, priorities, measures, factors, perspectives

Abstract: Within the process of cooperation on tax matters between states, certain sets of rules which are aimed at avoiding international double taxation are developed. The article examines the issue of forming a model rule set to solve the problem of double residency for legal persons. Basing the research on the analysis of international organization’s documents, the author points out the main stages of international tax cooperation. The article provides examples for the model rule formulas, as well as main arguments and reasons for them. The author determined that, within the European economic cooperation, and later in OECD’s work, the main argument used in solving the double residency tax collision was the criteria of place of effective management. The author examines the main approaches to the definition of tax residency of legal entities, based on national Law and practice in Continental Law countries, as well as Common Law countries. The author demonstrates various points of view on defining and interpreting the place of effective management criteria and draws conclusions about the validity of using the substance before form approach in defining tax residency for legal entities using the place of effective management criteria.

Keywords: Jurisprudence, tax resident, double residency of legal entities, fiscal domicile, primary criterion, place of effective management, place of central management and control, the Vertex doctrine, dominance of substance over form