XVI International Symposium “Theory and Practice of Tax Reforms”

Abstract

The subjects of discussion at the XVI International Symposium “Theory and Practice of Tax Reforms”, held from June 30 to July 7, 2024 in the cities of Tyumen and Tobolsk on the basis of Tyumen State University, were theoretical and practical aspects of the formation and use of preferential taxation of legal entities and individuals. It was attended by 80 scientists representing tax schools of 38 universities from 21 cities of three countries (Russia, Belarus, Azerbaijan). The symposium was organized by Tyumen State University, Ural Federal University named after the first President of Russia B. N. Yeltsin, St. Petersburg State University, Financial University under the Government of the Russian Federation, Belarusian State University of Economics, Institute of Economic Strategies of the Chinese Academy of Social Sciences, Fiscal Institute under the State Tax Committee of the Republic of Uzbekistan. The objectives of the symposium are to discuss current problems of reforming tax systems, to develop new theoretical and methodological approaches to the theory and policy of taxation, as well as to form creative teams to conduct joint tax research. Within the framework of the symposium, a plenary session, four thematic sections, and advanced training of participants were held. They examined the theoretical and practical aspects of improving preferential taxation and the implementation of tax tools in the context of improving the effectiveness of tax policy.