Chernikova Elena

Financial and legal review of the Gaidar forum 2017 «Russia and the world: setting priorities», held on January 12-14, 2017 at the Russian Presidential Academy of National Economy and Public Administration. The views of Russian and foreign representatives of public authorities, NGOs, business and science, expressed within the individual expert and discussion panels are presented in the review. The Forum participants noted the importance of legal basis for functioning of the economy, creation of the legislative prerequisites for the development. At the same time real needs of economic entities, creation and expansion of new industries must be in focus of the legislative activities. Special attention was paid to the problems of small and medium-sized businesses; despite the constant attention paid to them, those problems still remain unsolved. In this context the issues of the credit policy were considered which, in the opinion of the majority of Forum speakers, need correcting.

The role of patriotism in the modern tax policy is discussed in the article. The relation between the tax efficiency and the sense of patriotism as a factor that has a positive impact on revenues is considered in the article. The purpose of this paper is to analyze the background to detect this relationship and try to justify theoretically the influence of patriotism on the fulfillment of tax obligations. The paper deals with the previously developed in the scientific theory the definition of «tax patriotism» as an economic phenomenon and analyzes its relationship with the tax morality and tax culture in the context of the selection of the optimal tax policy. The authors note that the concept of «patriotism tax» has almost sesquicentennial roots present in different cultures and examines the public administrations of the developed countries as a powerful argument in favor of civil behavior for the aim of the country development. However, there is a definite correlation between the tax behavior of citizens and transparency of government's actions: the obvious benefit to the population is regarded as the stimulating component of tax behaviour, and vice versa, the opinion of citizens about the government, as corrupt, leads to tax evasion and forcing people to leave to «the shadow».

A State Corporation is still a new legal institution in the Russian Federation. Its aim is to assist, introduce and develop the newest achievements in the sphere of science, building, atomic energy, economy. The author tried to analyze legal acts on creation of State Corporations concerning activity of banks and to solve some scientific-practical problems concerning corporations` legal status in the period of economic crisis