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| Issue |
Title |
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| Vol 18, No 6 (2025) |
Assessment of Existing Instruments for the Redistribution of Tax Revenues Between States and New Approaches to Solving Issues of Interstate Tax Asymmetry |
Abstract
PDF (Rus)
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A. V. Kadet |
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| Vol 18, No 6 (2025) |
Human Resources of Tax Authorities in the CIS Member States: Efficiency Assessment and Development Vectors |
Abstract
PDF (Rus)
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Ye. K. Kozhabergenov, L. I. Goncharenko, Zh. Zhulmukhambetov, E. N. Orazov |
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| Vol 18, No 6 (2025) |
Digital Transformation of Tax Administration as a Strategic Basis for Personal Income Monitoring System: The Genesis of Digital Asymmetry Risks |
Abstract
PDF (Rus)
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M. V. Shatokhina |
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| Vol 18, No 6 (2025) |
Product Labeling and Traceability Systems as Effective Tools for Combating Tax Evasion |
Abstract
PDF (Rus)
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L. I. Goncharenko |
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| Vol 18, No 5 (2025) |
Taxation of Legal Entities and its Impact on Financial Performance |
Abstract
PDF (Rus)
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N. V. Ruban-lazareva |
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| Vol 18, No 5 (2025) |
Tax Incentives as a Tool to Stimulate the Development of the IT Industry |
Abstract
PDF (Rus)
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L. A. Dyachkina, A. I. Kozhakina |
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| Vol 18, No 4 (2025) |
Taxation of C2C Wire Transfers as a Way to Counteract Revenue Concealment |
Abstract
PDF (Rus)
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A. A. Batarin, A. S. Advokatova |
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| Vol 18, No 4 (2025) |
The Genesis and Comparative Analysis of Preferential Taxation of Dividends and Capital Gains on Shares |
Abstract
PDF (Rus)
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O. I. Borisov |
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| Vol 18, No 4 (2025) |
Prospects for Improving the Personal Income Tax for Taxpayers with Children |
Abstract
PDF (Rus)
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I. S. Bolshuhina, M. V. Kangro |
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| Vol 18, No 4 (2025) |
Assessment of the Macroeconomic Effects of Changes in the Progressivity of the Taxation Scale within the Framework of the OLG Model |
Abstract
PDF (Rus)
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A. V. Zamnius |
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| Vol 18, No 3 (2025) |
Diversification of the tax system as a factor in the implementation of national development projects in Russia |
Abstract
PDF (Rus)
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L. I. Goncharenko |
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| Vol 18, No 3 (2025) |
Theoretical aspects of tax fairness |
Abstract
PDF (Rus)
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Yu. I. Grishchenko |
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| Vol 17, No 4 (2024) |
The tax deduction for tuition as a factor in stimulating demand for paid educational services |
Abstract
PDF (Rus)
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A. S. Advokatova, A. A. Pugachev |
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| Vol 17, No 4 (2024) |
Foreign experience of fiscal mechanisms of preferential economy |
Abstract
PDF (Rus)
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L. V. Polezharova, D. M. Volkov |
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| Vol 17, No 5 (2024) |
The Development Model of the Tax Administration of Cryptocurrencies |
Abstract
PDF (Rus)
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N. N. Utolin |
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| 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)
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A. A. Batarin, L. I. Goncharenko |
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| Vol 17, No 5 (2024) |
Taxation of Small and Medium-Sized Businesses and the Development of the Russian Economy |
Abstract
PDF (Rus)
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N. V. Ruban-Lazareva |
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| Vol 17, No 5 (2024) |
Tax Instruments of Influence on the Development of the Financial Services Market |
Abstract
PDF (Rus)
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M. A. Goncharenko, A. D. Khatsko |
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| 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)
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L. V. Polezharova |
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| Vol 18, No 1 (2025) |
Problems of Identification of Tax Expenses |
Abstract
PDF (Rus)
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N. D. Kochetkov |
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| Vol 18, No 2 (2025) |
The Possibilities of Increasing Regional Revenues from Transport Taxation Using the Example of Foreign Countries |
Abstract
PDF (Rus)
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E. N. Eliseeva, A. A. Kuzmina |
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| 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)
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M. S. Ishina |
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| 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)
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A. M. Sadykov |
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| 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)
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L. I. Goncharenko, N. P. Melnikova |
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| Vol 17, No 6 (2024) |
Tax Administration as an Important Factor in Improving Tax Collection |
Abstract
PDF (Rus)
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L. I. Goncharenko, S. V. Bogachev |
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| Vol 17, No 6 (2024) |
Experience in Assessing Tax Policy Based on OLG Models |
Abstract
PDF (Rus)
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O. V. Polyakova |
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| Vol 15, No 4 (2022) |
Self-Regulating Organizations of the Information Technology: Features of the Tax Administration System |
Abstract
PDF (Rus)
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L. V. Polezharova, I. V. Kolotovkin |
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| Vol 16, No 4 (2023) |
Economics of Financial and Tax Risk Management |
Abstract
PDF (Rus)
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M. A. Polyakova, A. V. Nosov |
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| Vol 15, No 5 (2022) |
Tax Regulation of Small Business: Patent Taxation |
Abstract
PDF (Rus)
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M. V. Pyanova |
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| Vol 17, No 1 (2024) |
Tax risks in the context of achieving Russia’s national development goals for 2024. |
Abstract
PDF (Rus)
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N. V. Ruban-Lazareva |
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| 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)
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L. I. Goncharenko, A. V. Knyazeva |
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| Vol 16, No 6 (2023) |
The Role of Stimulating Effects of Personal Income Tax in the Implementation of National Projects |
Abstract
PDF (Rus)
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Yu. Yu. Kosenkova |
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| Vol 16, No 6 (2023) |
Taxes in the System of Methods of Financial Regulation of Entrepreneurial Activity in Industry |
Abstract
PDF (Rus)
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E. Yu. Sidorova |
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| Vol 17, No 3 (2024) |
Regulatory Impact on the Financial Market Under the Sanctions of Unfriendly States |
Abstract
PDF (Rus)
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M. V. Demchenko, V. A. Tormozova |
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| 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)
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L. I. Goncharenko |
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| 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)
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M. M. Yumaev |
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| Vol 17, No 2 (2024) |
Features of Taxation of Transactions with Digital Currency |
Abstract
PDF (Rus)
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O. E. Oleneva, S. S. Akulinkin |
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| Vol 17, No 2 (2024) |
Tax Factors in the Business Valuation System |
Abstract
PDF (Rus)
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V. V. Roshchupkina, A. I. Khakirov, Yu. Y. Antashyan |
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| Vol 16, No 5 (2023) |
The Problem of Separating the Effects of State Financial Support and its Solutions |
Abstract
PDF (Rus)
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A. V. Tikhonova |
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| Vol 16, No 5 (2023) |
Tax Systems and Economic Growth in China and India |
Abstract
PDF (Rus)
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L. V. Polezharova |
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| 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)
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A. V. Ilyin |
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| 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)
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G. S. Dyachkov |
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| 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)
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V. I. Kritsky |
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| 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)
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E. S. Tsepilova, E. S. Budkina |
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| 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)
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T. N. Burdelova, D. V. Rudakov |
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| Vol 16, No 3 (2023) |
Carbon Tax: Application Prospects and Challenges for the Russian Economy |
Abstract
PDF (Rus)
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N. V. Sergeeva |
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| 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)
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L. V. Polezharova, S. B. Razu |
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| Vol 16, No 3 (2023) |
ESG Agenda and Aggressive Tax Planning |
Abstract
PDF (Rus)
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A. S. Advocatova, A. A. Zavorykin |
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| Vol 15, No 3 (2022) |
Mediation as a Tool for Pre-trial Settlement of Tax Disputes |
Abstract
PDF (Rus)
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D. A. Mitin |
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| 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)
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E. S. Vylkova |
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| Vol 15, No 2 (2022) |
Features of Tax Regulation of the Economy of Impressions on the Example of the Tourism Industry |
Abstract
PDF (Rus)
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E. S. Tsepilova |
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| Vol 15, No 2 (2022) |
Russian and Foreign Practice of Tax Regulation of Tourism Business |
Abstract
PDF (Rus)
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E. Yu. Sidorova |
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| Vol 15, No 2 (2022) |
Elimination of Economic Double Taxation of Dividends |
Abstract
PDF (Rus)
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L. V. Polezharova, S. B. Razu |
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| 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)
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V. G. Panskov |
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| 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)
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M. M. Yumaev |
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