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TAXES AND TAXATION

 
Issue Title
 
Vol 17, No 4 (2024) The tax deduction for tuition as a factor in stimulating demand for paid educational services Abstract   PDF (Rus)
A. S. Advokatova, A. A. Pugachev
 
Vol 17, No 4 (2024) Foreign experience of fiscal mechanisms of preferential economy Abstract   PDF (Rus)
L. V. Polezharova, D. M. Volkov
 
Vol 17, No 5 (2024) The Development Model of the Tax Administration of Cryptocurrencies Abstract   PDF (Rus)
N. N. Utolin
 
Vol 17, No 5 (2024) Limitation of Cash Payments as a Guarantee of Tax Transparency (on the Example of the Kyrgyz Republic) Abstract   PDF (Rus)
A. A. Batarin, L. I. Goncharenko
 
Vol 17, No 5 (2024) Taxation of Small and Medium-Sized Businesses and the Development of the Russian Economy Abstract   PDF (Rus)
N. V. Ruban-Lazareva
 
Vol 17, No 5 (2024) Tax Instruments of Influence on the Development of the Financial Services Market Abstract   PDF (Rus)
M. A. Goncharenko, A. D. Khatsko
 
Vol 18, No 1 (2025) On the Issue of Introducing a “Minimum Tax” in Russia in the Context of International Tax Reform Abstract   PDF (Rus)
L. V. Polezharova
 
Vol 18, No 1 (2025) Problems of Identification of Tax Expenses Abstract   PDF (Rus)
N. D. Kochetkov
 
Vol 18, No 2 (2025) Essential Characteristics of Tax Compliance in the Framework of the Organization of Interaction between Tax Authorities and Taxpayers Abstract   PDF (Rus)
M. S. Ishina
 
Vol 18, No 2 (2025) Reforming the Tax System for Small Businesses in Russia: Analysis and Prospects for the Development of Special Tax Regimes Abstract   PDF (Rus)
A. M. Sadykov
 
Vol 18, No 2 (2025) The Possibilities of Increasing Regional Revenues from Transport Taxation Using the Example of Foreign Countries Abstract   PDF (Rus)
E. N. Eliseeva, A. A. Kuzmina
 
Vol 15, No 6 (2022) Tax Instruments to Stimulate the Development of Small and Medium-Sized Businesses: Historical Aspect and Prospects of Development in Russia Abstract   PDF (Rus)
L. I. Goncharenko, N. P. Melnikova
 
Vol 17, No 6 (2024) Tax Administration as an Important Factor in Improving Tax Collection Abstract   PDF (Rus)
L. I. Goncharenko, S. V. Bogachev
 
Vol 17, No 6 (2024) Experience in Assessing Tax Policy Based on OLG Models Abstract   PDF (Rus)
O. V. Polyakova
 
Vol 15, No 4 (2022) Self-Regulating Organizations of the Information Technology: Features of the Tax Administration System Abstract   PDF (Rus)
L. V. Polezharova, I. V. Kolotovkin
 
Vol 16, No 4 (2023) Economics of Financial and Tax Risk Management Abstract   PDF (Rus)
M. A. Polyakova, A. V. Nosov
 
Vol 15, No 5 (2022) Tax Regulation of Small Business: Patent Taxation Abstract   PDF (Rus)
M. V. Pyanova
 
Vol 17, No 1 (2024) Tax risks in the context of achieving Russia’s national development goals for 2024. Abstract   PDF (Rus)
N. V. Ruban-­Lazareva
 
Vol 16, No 6 (2023) Directions of Transformation of Tax Policy in Order to Support and Stimulate the Innovative Development of the Economy Abstract   PDF (Rus)
L. I. Goncharenko, A. V. Knyazeva
 
Vol 16, No 6 (2023) The Role of Stimulating Effects of Personal Income Tax in the Implementation of National Projects Abstract   PDF (Rus)
Yu. Yu. Kosenkova
 
Vol 16, No 6 (2023) Taxes in the System of Methods of Financial Regulation of Entrepreneurial Activity in Industry Abstract   PDF (Rus)
E. Yu. Sidorova
 
Vol 17, No 3 (2024) The Constructive Nature of Preferential Tax Regimes as a Determinant of Attracting Investment in Russia’s Innovative Development Abstract   PDF (Rus)
L. I. Goncharenko
 
Vol 17, No 3 (2024) Improving the Efficiency of Accounting for Industry Data in the oil Industry in Order to Ensure the Economic Development of the Russian Federation Abstract   PDF (Rus)
M. M. Yumaev
 
Vol 17, No 3 (2024) Regulatory Impact on the Financial Market Under the Sanctions of Unfriendly States Abstract   PDF (Rus)
M. V. Demchenko, V. A. Tormozova
 
Vol 17, No 2 (2024) Features of Taxation of Transactions with Digital Currency Abstract   PDF (Rus)
O. E. Oleneva, S. S. Akulinkin
 
Vol 17, No 2 (2024) Tax Factors in the Business Valuation System Abstract   PDF (Rus)
V. V. Roshchupkina, A. I. Khakirov, Yu. Y. Antashyan
 
Vol 16, No 5 (2023) The Problem of Separating the Effects of State Financial Support and its Solutions Abstract   PDF (Rus)
A. V. Tikhonova
 
Vol 16, No 5 (2023) Tax Systems and Economic Growth in China and India Abstract   PDF (Rus)
L. V. Polezharova
 
Vol 16, No 5 (2023) Theory and Practice of Determining the Actual Tax Liability of an Individual Entrepreneur on Personal Income Tax Abstract   PDF (Rus)
A. V. Ilyin
 
Vol 16, No 5 (2023) Features of Tax Regulation of the Oil and Gas Sector of the Economy in Conditions of High Volatility of the Energy Market Abstract   PDF (Rus)
G. S. Dyachkov
 
Vol 16, No 2 (2023) Risk-Oriented Approach to State Control over the Taxation of Profit of Organizations Based on the Delphi Method Abstract   PDF (Rus)
V. I. Kritsky
 
Vol 16, No 2 (2023) The Evolution of the State Tax Policy in the Context of the Development of Client-Centricity of Tax Authorities (on the example of VAT) Abstract   PDF (Rus)
E. S. Tsepilova, E. S. Budkina
 
Vol 16, No 2 (2023) Taxation of Exchange Rate Differences as a Measure of Anti-Crisis Financial Support for Enterprises in the Russian Federation Abstract   PDF (Rus)
T. N. Burdelova, D. V. Rudakov
 
Vol 16, No 3 (2023) Carbon Tax: Application Prospects and Challenges for the Russian Economy Abstract   PDF (Rus)
N. V. Sergeeva
 
Vol 16, No 3 (2023) An Economic and Analytical Approach to Assessing the Tax Risks of the Absence of an Actual Right to Income Abstract   PDF (Rus)
L. V. Polezharova, S. B. Razu
 
Vol 16, No 3 (2023) ESG Agenda and Aggressive Tax Planning Abstract   PDF (Rus)
A. S. Advocatova, A. A. Zavorykin
 
Vol 15, No 3 (2022) Mediation as a Tool for Pre-trial Settlement of Tax Disputes Abstract   PDF (Rus)
D. A. Mitin
 
Vol 15, No 3 (2022) Improving the Taxation of the Property of Individuals in the Russian Federation as a Tool to Reduce Social Inequality Abstract   PDF (Rus)
E. S. Vylkova
 
Vol 15, No 2 (2022) Features of Tax Regulation of the Economy of Impressions on the Example of the Tourism Industry Abstract   PDF (Rus)
E. S. Tsepilova
 
Vol 15, No 2 (2022) Russian and Foreign Practice of Tax Regulation of Tourism Business Abstract   PDF (Rus)
E. Yu. Sidorova
 
Vol 15, No 2 (2022) Elimination of Economic Double Taxation of Dividends Abstract   PDF (Rus)
L. V. Polezharova, S. B. Razu
 
Vol 16, No 1 (2023) Changing Priorities in the Distribution of the Tax Burden as a Condition for Ensuring the Transition to Advanced Development Abstract   PDF (Rus)
V. G. Panskov
 
Vol 16, No 1 (2023) Tax Policy in the Oil and Gas Sector of the Russian Federation in the Context of Structural Changes in the World Economy Abstract   PDF (Rus)
M. M. Yumaev
 
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