Taxation of C2C Wire Transfers as a Way to Counteract Revenue Concealment

A. A. Batarin; A. S. Advokatova

Economics, taxes & law
Ekonomika. Nalogi. Pravo

ISSN 1999-849X (Print)
ISSN 2619-1474 (Online)

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Batarin A.A., Advokatova A.S. Taxation of C2C Wire Transfers as a Way to Counteract Revenue Concealment. Economics, taxes & law. 2025;18(4):108-114. (In Russ.) https://doi.org/10.26794/1999-849X-2025-18-4-108-114

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ISSN 1999-849X (Print)
ISSN 2619-1474 (Online)

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About the Authors

A. A. Batarin
Federal Tax Service of Russia, Financial Research Institute of the Ministry of Finance of the Russia
Russian Federation

Aleksei A. Batarin — Cand. Sci. (Law), Master of Laws, Head of the Department of Operating Control
Administration; Leading Researcher at the Center for Tax Policy

Moscow

A. S. Advokatova
Financial University under the Government of the Russian Federation
Russian Federation

Alena S. Advokatova — Cand. Sci. (Econ.), Master of Laws, Assoc. Prof., Department of Taxes and Tax Administration Faculty of Tax, Audit and Business Analysis

Moscow

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