The importance of the chosen topic is determined by the fact that contemporary society takes much interest in comparative studies. The study of foreign law opens up new horizons before a lawyer, allows him to know the law of his country better due to the fact that specific features of this law are distinctly revealed in the course of comparing it with other legal systems. In this connection the purpose of this article consists in identifying main specific features of tax crimes in Russia and Germany. The leading method for studying this problem is the comparative and legal method that enables us to consider problem issues of tax crimes in Russia and Germany in a comprehensive manner. The authors provide insight into the legal nature of essential elements of such crimes, compare and reveal the system of relevant punitive measures for various types of tax crimes in both countries. The examples of Russian and German judicial practice have been analyzed. Special attention is paid to the cases of voluntary reports to the police about tax crimes in Germany that aroused a lot of debate. The materials of the article can be useful for students, postgraduate students and teachers who take interest in this problem.

Development of the global network and other key elements of the systems of countering the financing of terrorism in the Russian Federation. In this article authors explore the global network and other key elements of the systems of countering the financing of terrorism in the Russian Federation in respect of the aspect of increasing the efficiency of its functioning. They analyze the key problems of antiterrorism legislation of the Russian Federation and trends of their implementation at both international and national levels. In the article the authors note that combating the financing of terrorism, including criminal law measures, is considered as one of the most important tools for combating terrorism in general. That`swhy the introduction in the criminal legislation of Russian Federation of such type of the crime as «Contributing to Terrorist Activity», which provides for the financing of terrorism as an alternative act, is not accidental. The article analyzes the key issues of the compliance control of countering the financing of terrorism in the Russian Federation. It particularly examines the problems of observance of human rights in the implementation of the financial institutions in the Russian Federation in respect of the financing of terrorism. KEYWORDS: financing of terrorism, freezing of terrorist assets, the recommendations of the FATF, FATF STANDARDS and next round of mutual evaluations, the international sanctions, compliance controls to counter the financing of terrorism.