Starting from 1 July 2014 banks are required to inform tax authorities about opening and closing of individuals’ deposits, cash flow, changes of corporate details. Up to now credit institutions reported to tax authorities data about opened accounts of legal entities and individual entrepreneurs.

Besides, the company or individual won’t be able to open new account or banking card if they have even one blocked account; the Federal Tax Service will inform banks about this. Also from 1 July, the tax authorities will be entitled to require information about existence of accounts and their balances even outside of tax audits.

All these measures are primarily directed on reduction of tax offenses and increase of tax collecting.

In this connection, the danger of different law-enforcement practice of new norms is appearing. This might influence deterioration of business climate: fiscal authorities may close the account because of late tax payment. The question how legal entities or individual entrepreneurs will make payments under current contracts and liabilities if they can’t open new account in a bank - is still open.

Besides, tax specialists may have questions to individual about the origin of money, if his/her banking cards show significant regular sums (non-wage), but thus he/she is not registered as individual entrepreneur. In such case The Federal Tax Service may impose on these revenues 13% of personal income tax, and also add penalties for business activity without registration, tax evasion and failure to submit reports.

On the other hand, if men observe the law and meet their obligations on time - no problems will arise.

Russian regions are distinct in area, population, resource, scientific and industrial capacity, level of social and economic development. In order to contrast the regions, many of different methods and ratings were developed. These methods use set of values or definite indicator by which the ranking take place. In this regard it is interesting to examine Russian regions from the point of attitude of regional budget expenditure side to population.

It is worth noting that the larger half of RF territories has a subsidized status. Their treasury more or less depends on inter-budget transfers from the federal centers. However, this aspect is not important here, but if you advert to actual figures, you may come to several conclusions. Thus, it is expectable that the first places are taken by Far North regions (which are full of natural resources and the basis of our export) and by economic and political centers – Moscow and Saint Petersburg.

The leader of the rating is Chukotka Autonomous Area (with the population of just over 50 thousand people) has the budget that can be comparable to the budget of Kostroma region, where the population is 650 th. people. The largest amount of means that falls to one resident in remote areas - 359,5 th. RUR per man, whereas in Kostroma region this figure is 3 times as little - 33,1 per man.

Despite such a high level of budget expenditure side per man, the life itself in the North regions is very expensive. Besides, the harsh weather conditions and underdeveloped infrastructure lead to high migration outflow of the most mobile groups of citizens (except for the Tyumen region).

Moscow has taken the 8th position by the expenditure level of budget per one resident with the indicator 136,3 th. RUR per man, Saint Petersburg – the 10th (86,4 th. RUR per man).

The lowest indicators were fixed in Ulyanovsk region 25,6 th. RUR per man and Bryansk region - 24,7 th. RUR per man. But if we take into the rating the budgets of the new regions – Republic of Crimea and Sevastopol, set before their annexation by Russia, they turn out to be outsiders. Significant donations from the federal budget are to remedy the situation this year.