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Title

Authors

Vol 21, No 3 (2025)

Legal Means of Ensuring Legality and Certainty in the Tax Process at the Stages of Appeal and Review of Tax Authorities Decisions

Berezin M.Y.

(Rus)

Vol 21, No 3 (2025)

Analysis of Tax Risks and Methods of Optimization of Taxation of Organizations

Moroz V.V., Osipov V.S.

(Rus)

Vol 21, No 4 (2025)

On the issue of pre-trial procedure for challenging acts of tax authorities based on the results of control measures

Golovchenko O.N.

(Rus)

Vol 20, No 5 (2024)

Tax on the Profit of Organizations: Discussion Questions on Exit Tax Audits

Smirnova E.E.

(Rus)

Vol 21, No 3 (2025)

Taxation of Income of Organizations and Tax Reform in the Russian Federation

Smirnova E.E., Sergeeva I.A.

(Rus)

Vol 15, No 6 (2019)

FIRST STAGE OF TAX PROCESS - ESTABLISHING TAX OBLIGATION

Berezin M.Y.

(Rus)

Vol 21, No 4 (2025)

Implications of the transition to the progressive scale of persons income

Smirnova E.E., Sergeeva I.A.

(Rus)

Vol 21, No 3 (2025)

Tax Administration: Interaction of Tax Authorities and other Public Authorities in the Field of Updating Taxpayers' Data

Toria R.A.

(Rus)

Vol 19, No 2 (2023)

Tax Monitoring of Individuals

Komolov N.O.

(Rus)

Vol 21, No 2 (2025)

From futures towards crypto derivatives: rethinking the derivatives' taxation methodology

Borisov O.I.

(Rus)

Vol 20, No 1 (2024)

The Object Represents Property in Russian Legislation in the Period from the 10 th to the Second Half of the 19 th Century: Historical and Legal Aspect

Kuznetsov I.A.

(Rus)

Vol 18, No 1 (2022)

Permanent and Temporary Tax Differences-Good or Bad for the Company?

Kashirskaya L.V., Krasavin N.R.

(Rus)

Vol 18, No 2 (2022)

Regional Features of Tax Administration (Example of Kaliningrad Region)

Smirnov E.E., Margorina A.D.

(Rus)

Vol 21, No 4 (2025)

Current trends in the digitalization of tax control in the Russian Federation and their impact on the effectiveness of the fiscal system

Moroz V.V., Osipov V.S.

(Rus)

Vol 19, No 2 (2023)

Criminalistic Features of Tax of Crimes and their Accounting in the Activities of the Investigator

Barashkov E.O., Cheburenkov A.A.

(Rus)

Vol 18, No 3 (2022)

The Practice of Implementing Control Activities of Tax Authorities

Moroz V.V., Zarubin M.Y.

(Rus)

Vol 19, No 3 (2023)

On-site Tax Audits: Modern Realities and Problems of Legal Regulation

Savostyanova S.A., Afonin K.Y.

(Rus)

Vol 21, No 2 (2025)

Digital transformation of interaction between tax authorities and taxpayers

Moroz V.V., Dolatova D.Z.

(Rus)

Vol 20, No 4 (2024)

Artificial Intelligence of Tax Authorities after Digitalization

Moroz V.V., Yakovleva E.E.

(Rus)

Vol 19, No 4 (2023)

Automated information system «Control of residency status»

Dolatova D.Z., Moroz V.V.

(Rus)

Vol 17, No 2 (2021)

Tax audits in the tax control system

Davydova M.A., Abramov K.K., Ryzhko N.D.

(Rus)

Vol 17, No 3 (2021)

THE INFLUENCE OF AUTOMATED PROCESSES ON THE ASSESSMENT OF THE TAX POTENTIAL OF THE REGIONS OF THE RUSSIAN FEDERATION

Moroz V.V.

(Rus)

Vol 21, No 1 (2025)

The Withdrawal of Revenue (Taxes) to Low Tax Jurisdictions of EU Countries as a Factor Affecting the Economic Security of the State

Tsygankov A.Y., Battalova L.M.

(Rus)

Vol 20, No 1 (2024)

Problems and Directions for Improving the Procedure for Calculating and Paying Corporate Income Tax by Tax Agents

Moroz V.V., Fursikova A.K.

(Rus)

Vol 15, No 5 (2019)

LEGAL PRINCIPLES OF TAX PROCESS

Berezin M.Y.

(Rus)

Vol 17, No 4 (2021)

Regional Tax Incentives and their Impact on the Investment Activities of Organizations

Moroz V.V.

(Rus)

Vol 19, No 5 (2023)

Tax mediation: experience and prospects for implementation

Vorobyev I.A.

(Rus)

Vol 21, No 2 (2025)

Development of the IT sector: tax mechanisms for stimulating small and medium-sized enterprises in the context of a national project

Moroz V.V., Yakovleva E.E.

(Rus)

Vol 18, No 6 (2022)

Tax Policy as a Factor in Reindustrialization Activation

Drobyshevskaya L.N., Alyasiri A.H., Chaplya V.V.

(Rus)

Vol 18, No 4 (2022)

Tax System and Reforms in Modern Europe

Moroz V.V.

(Rus)

Vol 16, No 6 (2020)

Tax offences and their classification in the Russian Federation

Shirkin A.A., Nazarova A.B., Radchenko E.P.

(Rus)

Vol 18, No 3 (2022)

Tax System and Reforms in the United States of America

Moroz V.V.

(Rus)

Vol 16, No 2 (2020)

Tax risks at implementation of expenses on personnel

Smirnova E.E.

(Rus)

Vol 19, No 1 (2023)

Current Issues of Tax Administration of Certain Categories of Taxpayers

Smirnova E.E.

(Rus)

Vol 18, No 2 (2022)

Current tax Issues Incentives for Housing Construction

Smirnova E.E.

(Rus)

Vol 19, No 1 (2023)

Current Issues of Identifying Unreasonable Tax Benefits

Smirnova E.E.

(Rus)

Vol 17, No 5 (2021)

Modernization of the Work of Territorial Tax Authorities in the Context of a Pandemic

Smirnova E.E., Khusnatdinov I.A.

(Rus)

Vol 16, No 4 (2020)

The practice of countering tax evasion during globalization

Nikolaeva J.A.

(Rus)

Vol 16, No 1 (2020)

Tax audits, its efficiency and effectiveness

Moroz V.V., Burdakova A.Y.

(Rus)

Vol 19, No 3 (2023)

Inheritance Tax in South Korea, Greece, Japan, France and the Need to Return It

Dolatova D.Z., Moroz V.V.

(Rus)

Vol 18, No 5 (2022)

The Most Common Schemes of Personal Income Tax Evasion: Current Trends of Tax Administration

Smirnova E.E., Nazranova M.A.

(Rus)

Vol 16, No 2 (2020)

Features of the payment of property taxes by individuals

Golovchenko O.N.

(Rus)

Vol 16, No 5 (2020)

Topical issues of implementation of exit tax audits

Smirnova E.E., Popova O.S.

(Rus)

Vol 18, No 4 (2022)

Current Tax Issues Planning in the Digital Economy

Smirnova E.E.

(Rus)

Vol 16, No 5 (2020)

Clustering of regional economy: tax aspect

Smirnova E.E.

(Rus)

Vol 17, No 2 (2021)

Digital model of effective taxation in Russia

Moroz V.V.

(Rus)

Vol 20, No 2 (2024)

Assessment of Tax Risks of Persons, Professional Income Taxes

Smirnova E.E.

(Rus)

Vol 18, No 2 (2022)

Taxation of Agricultural Producers as a Factor of State Support of the Agro-Industrial Complex of Russia

Anisiforov T.S., Battalova L.M., Krasheninnikov S.V.

(Rus)

Vol 21, No 1 (2025)

Macro-Level Tax Burden: Impact on Economic Development

Smirnova E.E., Glebov G.O.

(Rus)

Vol 20, No 2 (2024)

Controlled Transactions: Features of Legal Regulation of Tax Control

Toria R.A.

(Rus)

Vol 20, No 1 (2024)

Expanding Powers of Higher Tax Authorities in Tax Process at the Stage of Resolving the Issue of Acceptance of Complaint for Consideration

Berezin M.Y.

(Rus)

Vol 15, No 6 (2019)

ELECTRONIC WORKFLOWS AND TAX CONTROL IN THE INFORMATION SOCIETY

Bubnova M.E.

(Rus)

Vol 16, No 4 (2020)

About some legislative innovations in the field of tax control

Davydova M.A., Sadovskaya T.D.

(Rus)

Vol 18, No 2 (2022)

To the Question of Interstate Cooperation in the Tax Sphere (Financial and Legal and Problematic Aspects)

Ivanova E.S., Barkova A.V.

(Rus)

Vol 20, No 1 (2024)

Modern Approaches to Forecasting Corporate Income Tax Revenues in the Russian Federation

Dekanova D.R., Khoruzhy V.I.

(Rus)

Vol 19, No 5 (2023)

Information infrastructure of tax administration: problems and directions of development

Smirnova E.E.

(Rus)

Vol 16, No 3 (2020)

Features of regulatory support for taxpayers with support measures aimed at reducing the adverse consequences of the spread of coronavirus infection (COVID-2019) in Russia

Tsareva O.E.

(Rus)

Vol 20, No 4 (2024)

Prospects for the Development of the «Patent Box» Regime in the Constituent Entities of the Russian Federation

Zhuravleva I.A., Moroz V.V.

(Rus)

Vol 20, No 6 (2024)

Features of the Tax Potential of the Ulyanovsk Region

Melnik E.A.

(Rus)

Vol 19, No 2 (2023)

Identification of Unreasonable Tax Benefits During Pre-Inspection Analysis

Smirnova E.E.

(Rus)

Vol 19, No 1 (2023)

Assessment of Regulatory Factors Forming Preferential Legal Regimes of Strategic Development of Tourist Regions

Battalova L.M.

(Rus)

Vol 17, No 4 (2021)

Tax Reconstruction as a Method of Overcoming the Accusatory Bias in the Investigation of Tax Crimes

Ilin D.V.

(Rus)

Vol 17, No 2 (2021)

Impact of digitalization and improvement of the tax administration system on the shadow economy

Komolov N.O.

(Rus)

Vol 21, No 2 (2025)

Achieving technological sovereignty: the role of goal-setting and fiscal policy instruments

Frumina S.V.

(Rus)

Vol 20, No 6 (2024)

Controversial Issues in Electricity Market Participants’ Property Taxation

Vaskovskiy A.S.

(Rus)

Vol 20, No 1 (2024)

Evaluation of Tax Efficiency for Organizations: Regional Aspect

Smirnova E.E., Kadykova V.V.

(Rus)

Vol 18, No 3 (2022)

The Role and Significance of Local Taxes and Fees (On the Example of the City of Moscow and the Moscow Region)

Toria R.A.

(Rus)

Vol 20, No 3 (2024)

Objective of Expanding Tax Risk Criteria in a Preliminary Analysis

Smirnova E.E.

(Rus)

Vol 16, No 1 (2020)

Development of relationships of tax authorities and taxpayers persons in the conditions of modern digital economy

Kirina L.S.

(Rus)

Vol 17, No 5 (2021)

Procedure for Submission of Budget Statements to Tax Authorities

Novikova V.S., Karabasheva M.R.

(Rus)

Vol 17, No 3 (2021)

TAX DEBT: THE EFFICIENCY OF ITS COLLECTION IN RUSSIA

Moroz V.V.

(Rus)

Vol 20, No 2 (2024)

Tax Risk Assessment of Tax Control Persons: Regional Aspect

Smirnova E.E.

(Rus)

Vol 19, No 6 (2023)

Criteria for Managing Tax Expenditures of Budgets of Public Legal Entities

Frumina S.V.

(Rus)

Vol 16, No 2 (2020)

Tax checks of compliance with the law on the use of cash control equipment: their efficiency and efficiency

Moroz V.V., Milehina C.S.

(Rus)

Vol 21, No 2 (2025)

Adjustment of deferred tax balances in the balance sheet when changing the income tax rate: methodological aspects

Aksentev A.А.

(Rus)

Vol 20, No 2 (2024)

On Closing Tax Avoidance Loopholes for Companies

Ruban-Lazareva N.V.

(Rus)

Vol 19, No 6 (2023)

Problems of Presenting Information about Deferred Taxes

Aksentev A.A.

(Rus)

Vol 19, No 3 (2023)

«Technical Company» as an Evidence in Disputes of Unreasonable Tax Benefit

Orlova N.A.

(Rus)

Vol 16, No 3 (2020)

Some problems of protecting the rights and legitimate interests of taxpayers in the implementation of tax control

Savostyanova S.A.

(Rus)

Vol 17, No 3 (2021)

NEW OPPORTUNITIES FOR PUBLIC FINANCIAL CONTROL IN THE CONTEXT OF DIGITALIZATION

Antroptseva I.O.

(Rus)

Vol 17, No 1 (2021)

Application of digital technologies in tax control of construction organizations

Esenova A.K.

(Rus)

Vol 18, No 3 (2022)

Legislative Practice of State Support of the Regions as a Factor in the Development of Tourist Territories

Battalova L.M., Krasheninnikov S.V.

(Rus)

Vol 16, No 2 (2020)

Transformation of approaches to the content of the principle of fairness in personal taxation

Timiryazeva A.V.

(Rus)

Vol 18, No 4 (2022)

Territories of Advanced Socio-Economic Development as a Condition for Increasing the Competitiveness of Russian Engineering

Lebedeva N.E.

(Rus)

Vol 20, No 4 (2024)

Tax and Customs Regulation in the SEZ

Moroz V.V., Dolatova D.Z.

(Rus)

Vol 19, No 4 (2023)

Tax duty and liability of online e-commerce platforms

Golovchenko O.N.

(Rus)

Vol 15, No 6 (2019)

INCOME TAX ISSUES IN THE PROVISION OF ECONOMIC SECURITY OF THE RUSSIAN REGIONS

Smirnov V.M.

(Rus)

Vol 16, No 5 (2020)

Risks of foreign trade participants in the field of calculation and administration of customs payments

Kostin A.A.

(Rus)

Vol 17, No 2 (2021)

Tax monitoring in the system of State financial control

Ivanova E.S.

(Rus)

Vol 18, No 3 (2022)

Taxation of Compensation Payments for Violation of Labor Legislation: Problems of Law Enforcement, National and International Approaches

Vasilyeva A.A., Zhdanov S.P., Rudakova E.N., Skryachev A.M.

(Rus)

Vol 18, No 2 (2022)

Problems of Legal Regulation of Local Taxes and Fees

Toria R.A.

(Rus)

Vol 19, No 5 (2023)

Assigned asset value and investment tax deduction: deferred tax accounting problems

Aksentev A.A.

(Rus)

Vol 16, No 1 (2020)

Unspecified return value added tax as a method of fraud

Nasimov G.A.

(Rus)

Vol 16, No 2 (2020)

Public land administration in the EU: land cadastre, registration, taxation

Pokotilo O.V.

(Rus)

Vol 18, No 2 (2022)

Cross-border Carbon Regulation: Challenges and Opportunities for Russian Oil and Gas Companies

Lebedeva N.E., Sidelnikova N.S.

(Rus)

Vol 18, No 2 (2022)

The Problematic Aspects of Exemption from Criminal Liability for Tax Evasion of Alternative Forms of Resolution of Criminal Law Conflicts

Nikolaeva Z.A.

(Rus)

Vol 19, No 5 (2023)

Development of a methodology for checking counterparties to implement the principle of due diligence

Kashirskaya L.V., Zurnadzhyants Y.A., Kutsaya S.S.

(Rus)

Vol 18, No 5 (2022)

Opportunities and Limitations of the Activities of the Authorized Body to Initiate the Bankruptcy of a Tax Debtor

Khoruzhiy V.I., Bogdanova N.A.

(Rus)

Vol 16, No 4 (2020)

The features of the legal status of small and medium-sized enterprises abroad and legal problems of implementing international experience in the Russian Federation

Korolev A.A., Kolosova V.A.

(Rus)

Vol 17, No 2 (2021)

COBIT standard as an audit tool of government information systems

Bubnova M.E.

(Rus)

1 - 100 of 114 Items 1 2 > >>

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