Ziryanova T.V.

Purpose. The variety of points of view on the problem of realization of the principle of substance over form in Russia makes it necessary to conduct a more in-depth study of the problem. Methods. The study is based on comparative analysis, comparison and evaluation. Results and scientific novelty. The implementation of the principle of substance over form in Russia is possible at the level of individual organizations at conducting of accounting and financial statements, as well as at the level of law enforcement (namely qualification of actions of organizations by the courts in the process of emerging economic disputes). The first aspect is difficult to determine due to objective reasons (prescription of the Russian Federation, the reluctance to disclose methods of accounting organizations, etc.), therefore, authors focused on the study of law enforcement. For this purpose the authors analyzed existing judicial acts, allowing to identify the cases of implementation of the principle of priority of the economic substance over legal form in practice or lack of such implementation.

Purpose. Analysis of changes in the legislative regulation of the tax on personal income. Methods. As the main method used by comparative analysis, comparison, synthesis and evaluation. Results and scientific innovation. The authors examine the changes in the calculation of the tax base, changes in the tax object, and especially the transformation of the tax rates and exemptions. Analyzing the modification of the tax legislation, the author considers the changes in the legislation, containing some elements of tax regulation.

Subject/theme. The main objective of reforming budgeting organizations is to improve methods of public services provision, efficiency and rationality of budgeting means use. Reforming a net of budgeting organizations (mainly in the sphere of education) caused a large amount of questions. Methodology. Federal law dated 08.05.2010 N 83-FL “On making amendments to certain legal acts of the Russian federation due to improvement of legal status of public (municipal) organizations”, decrees and orders of the RF Government. Results. The author classified the tasks of the budgeting process reforming and corresponding mechanisms of their realization; systematized criteria changing types of organizations; identified main features characterizing similarities and differences in financial-economic activity and legal status of budgeting and autonomous organizations; determined key directions of reforming in budgeting sector of economy in the sphere of education. Conclusions/importance. The higher education reform, which has continuous and dynamic character, correlates with development and use of a new model of financing spending on education. At the same time, it is important to strengthen efficiency of state financial control for budgeting means spending in the sphere of education. In our opinion, transition to financing services and calculation of the cost of that service in the sphere of education should be conducted using the analysis of budgeting organizations peculiarities and consumers contingent of public (municipal) services for risk minimizing, regulatory structure development, but that transition not to become a substantiation for reduction of some organizations financing, but to be a method for increasing efficiency of budgeting spending and quality of the provided services.