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The introduction of the institution of consolidation in the Russian Federation suggests a possibility of creating a consolidated group of taxpayers (hereinafter CNG), by way of voluntarily uniting taxpayers on the basis of an agreement and on the conditions determined by the groups members themselves. However, at the first stage of the process, it is planned to introduce a number of restrictions with regard to the potential participants of the group.

Firstly, the share of direct (or indirect) participation of one organization in another one, included in the same consolidated group, should be sufficiently high.

Secondly, all participants of the group, at least at the initial stage, should belong to the category of biggest taxpayers. The suggestion that the participation in the CNG should be limited to biggest taxpayers mainly derives from the fact that tax management of their joint activity is simpler from a practical point of view, because all the participants, as a rule, are registered at one and the same tax inspectorate. This circumstance can significantly simplify their consolidation. Apart from this, it is biggest taxpayers, structured as a holding company, that are exposed to maximum risks in connection with the planned intensification of control in the sphere of pricing. In time, with advances in the practice of tax management of consolidated groups of taxpayers, the criteria for the inclusion of an organization in the group could be softened.

Thirdly, organizations operating in the financial sector and those operating in the non-financial one should not be simultaneously included into one and the same consolidated group, because they differently calculate the base of tax on profit of organizations; same is true for organizations which use tax allowances by right of residents of special economic zones, and organizations applying special tax regimes.

At the same time, the use of regional profits tax allowances by individual participants of a group could be considered quite permissible, if the tax amount being paid by the consolidated group in each of the regions granting the allowances is to be calculated in the procedure envisaged for the separate subdivisions of one organization.

Supposedly, the introduction of the institution of taxpayer consolidation would require the introduction of alterations in and amendments to both Part One and Part Two of the Tax Code of the Russian Federation. In particular, subject to alteration should be such issues as:

the demands presented to the participants of a consolidated group of taxpayers;

the rights and duties of the responsible participant of a group, and of its other participants;

the conditions for creating a consolidated group of taxpayers;

the conditions for changing the composition of a consolidated group of taxpayers;

the conditions for liquidating a consolidated group of taxpayers;

the peculiarities of tax control over the activities of a consolidated group of taxpayers;

the peculiarities of calling the participants of a consolidated group of taxpayers to account for having committed tax violation;

the peculiarities of determining the tax base of a consolidated group of taxpayers;

the peculiarities of pursuing a single accounting policy for purposes of taxation and single fiscal accounting within the framework of a consolidated group of taxpayers;

the peculiarities of a consolidated group carryforward, etc.

Military expenditures in the Russian federal budget for V. Zatsepin In accordance with the amendments made in February in the current three-year federal budget, military expenditures of the Russian Federation in 2008 amounted to 4.08 per cent of GDP, having practically not exceeded the level of preceding year in real terms (1.3 per cent annual growth). The amended budget, reflecting the unclear policy of the authorities, basically supports the disparity in the national defense funding.

Substantial growth in funding is observed only in housing construction for military personnel.

It is planned in the federal budget for 2008, amended by the State Duma on February 15, 2008 (FB-08) to extend funding under the "National defense" budget line to RUR 987 bln 813 mln, i.e., by RUR 29 bln 468 mln. (3.1 per cent) more as compared with the initial version of the budget35, adopted in July (overall federal budget expenditures in 2008 are increased by RUR 331 bln 264 mln, or 5 per cent). In the final version of the budget of 200736 the growth of expenditures for "National defense" in real terms37 makes about 3.7 per cent (see Table. 1).

Table Direct Military Expenditures of the Federal Budget under the Section "National Defense" Amount in Share of expenditures, % / Difference in 2008 Fed. growth vs. 2007, p.p.

2008 budget vs.

Budget RUR Code Sections and subsections 2007 RUR 08 mln. / Versus mln/growth, % Versus GDP Same in 2007 budget prices 0200 National defense 987 813 31 217 14,31 2, 870 320 3,72 1,47 0,0201 Military Forces of the Rus- 719 901 28 111 10,43 1,sian federation 654 274 4,64 1,15 0,0203 Mobilization-related and 6 244 1 345 0,09 0,military training for civilians 5 501 32,35 0,03 0204 Preparation of Economy for 3 500 1 652 0,05 0,Mobilization 4 736 34,88 0,02 0205 Preparation of and participa- 84 43 0,00 0,tion in ensuring collective 117 37,04 security and peacekeeping activity 0206 Nuclear-Weapon Complex 17 084 2 953 0,25 0,12 099 24,41 0,06 0,0207 Implementation of interna- 3 496 3 585 0,05 0,tional obligations in the 6 665 53,79 -0,05 0,sphere of militarytechnological cooperation 0208 Applied research in the 131 574 6 247 1,91 0,sphere of national defense 122 759 5,57 0,03 0,0209 Other issues of National 105 931 10 923 1,53 0,Defense 82 408 13,25 0,27 0,While the structure of military expenditures in the February version of the budget in general has not undergone any changes in budget line 0405 "Agriculture and Fishery", expenditures under "National Economy" line were reduced by 34.6 per cent and funding for a number of subsections of "National defense" On Amendments to the Federal Law "On the Federal Budget for 2008 and planning period over 2009 and 2010":

Federal. Law 19-FZ: adopted by the State Duma on February 15, 2008. This is the second amendment: the first federal Law 269-FZ was adopted by the State Duma on November 7, 2007.

On the Federal Budget for 2008 and the planning period over 2009 and 2010: Federal. Law 198-FZ:

adopted by the State Duma on July 6, 2007.

On Amendments to the Federal Law "On the Federal Budget for 2007": federal. Law 267 - FL: adopted Gos.

Duma November 7, 2007.

37 Using the first evaluation of the RF statistical Service for GDP deflator for 2007 (113.5 %).

were extended by more than 5 per cent. However, earlier disparities38 of the initial 2008 federal budget version in military expenditures are sustained.

Thus, at the level of sub-sections of federal budget structure, expenditures, a significant growth of funding is observed only under subsection 0203 " Mobilization-related and military training for civilians" (by 32.per cent) and 0206 "Nuclear Weapon Complex" (at 24.4 per cent), though that funding growth can not provide a noticeable effect due to its insignificant amount in absolute terms.

Funding under section 0300 "National security and law enforcement" in the latest budget version is increased as compared with the July version of the 2008 budget by 5.1 per cent, to RUR 811 bln 927 mln, while their military share (see Table 2) has grown less than the expenditures for the prosecutor's office, judicial bodies and migration policy, which have been extended nearly by 8 per cent.

Like over preceding years, in 2008, the growth of expenditures for national security and law enforcement in real terms (by 6 per cent against the last year) nearly twice exceeds the growth of expenditures for defense (3.7 per cent). This indicator explicitly demonstrates actual priorities of the Russian federal authorities and enables to make a reasonable assessment of the continued exaggerated disputes on military expenditures, provoked by the so-called "patriotic" groups, close to or, rather, considered to be close to the government.

Direct military expenditures (Table 3) in the Russian federal budget for 2008, in accordance with the UN standard for military expenditures, should amount to 3.68 per cent or 4.08 per cent of GDP with regard to the earlier military activities (military pensions, destruction of chemical weapons, etc.). 39.

Table Military Expenditures in other Sections of the Federal Budget Amount in Share of expenditures, % / growth 2008 Fed. Difference in vs. 2007, p.p.

Budget 2008 budget vs.

Code Sections and subsections RUR 08 2007 RUR Versus mln. / mln/growth, % Versus GDP budget Same in 2007 prices 0300 National defense and law en- 811 927 40 563 11,76 2,forcement * 715 354 6,01 1,43 0,Military expenditures under National Defense and Law Enforcement budget line 0303 Internal military forces 53 313 578 0,77 0, 46 972 1,24 0,06 0306 Security agencies 143 178 10 193 2,07 0,126 148 8,79 0,30 0,0307 Frontier service agencies 67 656 2 682 0,98 0, 59 609 4,71 0,11 0309 Prevention and liquidation of 34 533 4 776 0,50 0,consequences of emergency situa- 30 425 18,62 0,11 0,tions and natural disasters, civil defense Military expenditures under National Economy budget line 0408, Presidents programs De- 2 604 623 0,04 0,0412 struction of chemical weapons 2 294 21,35 0,01 in the RF 0408 Subsidies to transport means 94 0,00 0,suppliers, engaged in acquisi- 83 tion of vehicles for military regiments 0408 Subsidies for Russia-NATO 23 0,00 0,Center operation 21 0408 Construction of special and 5 380 5 670 0,08 0,military objects 4 740 54,47 0,08 0, Ref. Economic and Political Situation in Russia. August 2007. PP.4448.

Before 1998 pensions were related to "National Defense section.

Amount in Share of expenditures, % / growth 2008 Fed. Difference in vs. 2007, p.p.

Budget 2008 budget vs.

Code Sections and subsections RUR 08 2007 RUR Versus mln. / mln/growth, % Versus GDP budget Same in 2007 prices 0411, Federal Program 89 13 0,00 0,0412 Industrial utilization of weap- 79 14,37 ons and military equipment (2005-2010) 0411, Non-disclosed expenditures 7 908 3 780 0,11 0,0412 6 967 118,58 0,07 0,Military expenditures under Housing and Utilities budget line 0501, Presidents programs De- 1 792 1 581 0,03 0,0502 struction of chemical weapons 1 579 50,03 0,02 in the RF 0501 Housing construction for per- 33 808 14 335 0,49 0,manent residence of military 29 787 92,77 0,25 0,service members 0501 Non-disclosed expenditures 8 563 5 033 0,12 0,7 544 200,41 0,09 0,Military expenditures under Education budget line 0700 Ministry of Defense expendi- 35 218 3 059 0,51 0,tures 31 029 10,94 0,08 0,0700 Non-disclosed expenditures 8 616 730 0,12 0,7 591 10,63 0,02 Military expenditures for Culture, Cinematography and Mass Media 0800 Ministry of Defense expendi- 2 873 37 0,04 0,tures 2 714 1,54 0801, Non-disclosed expenditures 159 8 0,00 0,0804 140 5,47 Military expenditures under Healthcare budget line 0900 Ministry of Defense expendi- 25 185 755 0,36 0,ture 22 189 3,52 0,04 0900 Non-disclosed expenditures 9 368 1 141 0,14 0,8 254 16,05 0,03 Military expenditures under Social Policy budget line 1001 Ministry of Defense pensions 101 018 40 964 1,46 0,89 003 46,03 0,53 0,1001 FSB pensions 15 634 120 0,23 0,13 774 0,87 0,02 1003 Housing construction 18 931 12 701 0,27 0,16 679 76,15 0,18 0,1003 Supplementary subsidies to 196 470 0,00 0,disabled as a result of military 172 272,88 0,01 injuries 1003 Renovation of housing facilities 700 422 0,01 0,of military personnel spouses, 617 68,40 0,01 who have lost their breadwinner 1003 Dependency and indemnity 1 453 182 0,02 0,compensations to spouses of 1 280 14,21 the deceased military service members 1003 Subsidies and indemnity com- 8 500 519 0,12 0,pensations to military service 7 489 6,92 members, those equated to them or ex-servicemen Amount in Share of expenditures, % / growth 2008 Fed. Difference in vs. 2007, p.p.

Budget 2008 budget vs.

Code Sections and subsections RUR 08 2007 RUR Versus mln. / mln/growth, % Versus GDP budget Same in 2007 prices 1003 Non-disclosed expenditures 15 0,00 0,13 Military expenditures underInterbudgetary Transfers budget line 1101 Donations to the budgets of 9 778 523 0,14 0,Closed Territorial- 8 615 5,73 Administrative Units (ZATO) 1101 Support measures to ensure 1 134 61 0,02 0,balanced budgets of ZATO 999 5,73 1102 Development and support to 5 816 9 484 0,08 0,Closed Territorial- 5 125 64,92 0,14 0,Administrative Units social and engineering infrastructure 1103 Primary military registration in 1 624,9 242 0,02 0,the territories, where there are 1 432 20,37 0,01 no military enlistment offices 1103 Lump-sum donations to the 1 590 0,02 0,pregnant wives and monthly 1 401 0,02 subsidies to the children of military service members for a regular term 1104 Resettlement of citizens from 1 234 66 0,02 0,Closed Territorial- 1 087 5,73 Administrative Units 1105 Procurement to the RF nuclear 2 206 99 0,03 0,weapon sector service members 1 944 5,09 Note. * For reference, not completely included in military expenditures.

Expenditures, selected from relevant budget lines, are highlighted in italics.

Table Total Indicators of Military and Related Expenditures Amount in Difference in Share of expenditures, % / 2008 Fed. 2008 budget vs. growth vs. 2007, p.p.

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