2409-1634Research result. Economic Research2409-163410.18413/2409-1634-2014-1-2-93-100291branch and regional economyHARMONIZATION OF RELATIONS BETWEEN TAXPAYERS AND TAX AUTHORITIES IN THE RUSSIAN FEDERATIONHARMONIZATION OF RELATIONS BETWEEN TAXPAYERS AND TAX AUTHORITIES IN THE RUSSIAN FEDERATIONTarasovaValentina F.TarasovaValentina F.VTarasova@bsu.edu.ruSaprykinaTatiana V.SaprykinaTatiana V.Saprykina@bsu.edu.ru20141200

Tax relations have a considerable influence on the development of economy, attraction of investment resources, and, directly, development of economic entities. The article studies the essence of harmonization of the tax relations. The author considers the main features of the tax harmonization in the Russian Federation, and also the state’s legal and regulatory framework, which have a direct impact on the formation of tax relations and development. The author gives a technique of coefficients of harmonization of the tax relations determination on three levels: country, taxpayer, tax. The article also covers the data on the contemporary state of the tax violations and measures of amenability, the tendencies of carrying out a tax policy directed on stabilization and harmonization of the tax relations.

Tax relations have a considerable influence on the development of economy, attraction of investment resources, and, directly, development of economic entities. The article studies the essence of harmonization of the tax relations. The author considers the main features of the tax harmonization in the Russian Federation, and also the state’s legal and regulatory framework, which have a direct impact on the formation of tax relations and development. The author gives a technique of coefficients of harmonization of the tax relations determination on three levels: country, taxpayer, tax. The article also covers the data on the contemporary state of the tax violations and measures of amenability, the tendencies of carrying out a tax policy directed on stabilization and harmonization of the tax relations.

taxtaxationtax relationsharmonization of the tax relationstaxtaxationtax relationsharmonization of the tax relationsСписок литературыOfficial Site of Federal Tax Service of the Russian Federation [Electronic resource]. URL: www.nalog.ru. (date of access: December 12, 2014).Velayos F., Barreix A., Villela L. Regional Integration and Tax Harmonization: Issues and Recent Experiences [Electronic resource]. URL:http://siteresources.worldbank.org/ INTTPA/Resources/Velayos-Villela-Barreix. pdf. (date of access: September 28, 2014).Implementing Tax Coordination and Harmonization: A Solution and la Schelling, 13.02.2013 [Electronic resource]. URL: https:// crem .univ-rennes1.fr/Documents/Docs_workshops_2013/2013-05-30_8_Rota-Graziosi.pdf. (date of access: October 03, 2014).The Constitution of the Russian Federation: adopted by national vote 12.12.1993 as on December 30, 2008.The Tax Code of the Russian Federation (Part One): The Federal Law of 31.07.1998 No. 146-FZ as on October 04, 2014.Economic Integration and Tax Harmonization in Asia and Oceania Speech by Haruhiko Kuroda, Vice Minister of Finance for International Affairs The First AOTCA International Convention November 6, 2002 [Electronic resource]. URL: http://www .mof.go.jp/english/ international_policy/others/ vmi021106e.htm (date of access: October 10, 2014).Ordynskaya, E.V. Organization and Technique of Carrying out Tax Audits.  M.: Publishing house of Yurayt, 2013.  406 p.The Main Directions of the Tax Policy in the Russian Federation for 2014 and 2015-2016 Planning Period.Glagolev S.N., Vaganova O. The Financial Mechanism to Ensure the Innovation Process // World Applied Sciences Journal 25 (12): 17291734, 2013.Vladika M.V., Malykhina I.O. Scientific and Methodical Bases of Formations of Indicator System of Innovative Potential Assessment of Higher Educational Institutions // World Applied Sciences Journal 25 (12): 1722-1728, 2013.