Table of contents

           S.G.КPepeliaev

4        Simpletons and Taxes

           K.A.КSasov

13     The Crisis of Tax Justice in Russia: Signs, Reasons and Ways to Overcome It

           E.A.КLysenko

27      Overview of the Application of Resolution No. 53 ofКtheКPlenum of the Russian Supreme Arbitration Court Dated 12 October 2006

           L.B.КKhvan

41      ЗA great deal still needs to be done to reform the tax system in order to change the situation”

           V.V.КVoinov

53      The Unified Social Tax Is Being Abolished. What Will Replace It?

           S.V.КSavseris, I.M.КTregubov

67      Tax Treatment of the Transfer of Emission Reduction Units

           K.A.КRubalskiy

75      Position of the European Court of Human Rights on Witness Testimony in Tax Disputes

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