"Theory and simulations of solar system plasmas" aims to highlight results from microscopic to global scales, achieved by theoretical investigations and numerical simulations of the plasma dynamics in the solar system. The theoretical approach must allow evidencing the universality of the phenomena being considered, whatever the region is where their role is studied; at the Sun, in the solar corona, in the interplanetary space or in planetary magnetospheres. All possible theoretical issues concerning plasma dynamics are welcome, especially those using numerical models and simulations, since these tools are mandatory whenever analytical treatments fail, in particular when complex nonlinear phenomena are at work. As traditional, each year one topic of special current interest is chosen as focus. For 2015, the focus will be on dissipation mechanisms in plasmas.