Definition of the term «offshore jurisdiction» is not set forth in the Russian law, the list of offshore jurisdictions is compiled by the Ministry of Finance of the Russian Federation, however the process and criteria, which are examined to add the jurisdiction in the list, are not formalized. Nevertheless, making a list of offshore jurisdictions is a matter of vital importance, because legal entities, registered in such zones are not entitled to use several benefits in Russia, are subject to enhanced control, their activity in specified spheres is limited. The practice of European Union blacklisting process was analyzed in the article, were scrutinized criteria for screening jurisdictions with a view to establishing an European Union list. Precisely established process and criteria makes it possible to form the list objectively, acts as a spur to foreign jurisdictions for cooperation, bringing domestic legislation in accordance with international base erosion and profit shifting requirements. Providing a legislative framework for criteria of offshore zones will lead to rising of transparency of compilation of this list, annual update of the list will allow objectively estimate the current state of foreign jurisdictions relating to the problems of tax evasion and money laundering.

In conditions of unfair tax competition between states and increasing commitment of taxpayers to reducing the tax burden, countering tax evasion becomes an urgent problem. The implementation of general rules against tax evasion constitutes one of the most effective mechanisms to counter the erosion of the taxable base and the withdrawal of profits from taxation. The paper explores the theoretical foundations of general rules against tax evasion, highlights the experience of the European Union in terms of formation of the concept and legal design of general rules against tax evasion, and discloses the nature, purpose and cases of their use. Based on the analysis of the jurisprudence of the Court of Justice of the European Union, as well as the directives of the European Union containing provisions concerning general rules against tax evasion, the author draws a conclusion on structural elements inherent in general rules against tax evasion. The paper provides for an analysis of the experience of the Russian Federation in this area, proposes promising ways to improve the legislation enshrining general rules against tax evasion in Russia. The author researches judicial doctrines applied in the Russian Federation to recognize the tax benefit received by the taxpayer unjustified, analyzes the provisions of Art. 54.1 of the Tax Code of the Russian Federation. The author concludes that there is a problem of uniform application of the provisions of Art. 54.1 of the Tax Code of the Russian Federation, which violates the stability and predictability of tax practices necessary for enterprises’ business activities. The author also concludes that it is necessary to carry out substantial reviewing of the general rules against tax evasion in Russia in order to improve their application and consolidate additional guarantees of taxpayers’ rights.

This study consisted in revealing the possibility of using two ecologically safe methods to control gooseberry aphid (Aphis grossulariae Kalt.) in black currant cultivars: selection aphid resistant cultivars and the use of plant water extracts of wormwood (Artemisia absinthium L.) and tansy (Tanacetum vulgare L.) in the arid zone of Central Kazakhstan for protection against aphid. The study of the resistance of 15 black currant cultivars to gooseberry aphids in the field on the natural background of the population development (2015)(2016)(2017) has shown that the cultivars differ significantly in their level of resistance. Mila, Sophia and Zhuravushka, which were not inhabited with aphids for three seasons, proved to be highly resistant to A. glossulariae, Garmoniia and Bariton-resistant, Kanakhama, Natasha and Altaiskaia pozdniaia-medium resistant, Rita, Agata and Gerkules-low-resistant and Zabava, Prestizh, Iadrenia and Pamiati Kukharskogo-non-resistant. The efficiency of the combined action of water extracts of A. absinthium and T. vulgare was high and 2 weeks after the treatment by botanical preparations it was from 87.2 to 100%.

The article presents the results of studying of ripening and storage of the introduced apple cultivar fruits in terms of arid zone of Central Kazakhstan (Zhezkazgan Botanical garden). The results showed that apple cultivars considerably differ on ripening and storage terms. The dispersive and correlation analyses of data have shown that the weight of fruits depends on conditions of the vegetative period. The weight loss fruits of late ripening are significantly higher than the grade of the early period with a probability of 99 %.