Search

Search for
Advanced filters
Keyword(s)	Delete

Search categories
Authors
Title
Abstract
Full Text
Search in PDF
Supplementary File(s)
Publication Date
From
Until
Index terms
Discipline(s)
Type (method/approach)
Coverage
All index term fields

Issue

Title

Authors

Vol 20, No 5 (2024)

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

Smirnova E.E.

(Rus)

Vol 15, No 6 (2019)

FIRST STAGE OF TAX PROCESS - ESTABLISHING TAX OBLIGATION

Berezin M.Y.

(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 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 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 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 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 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 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 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 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 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)

Vol 18, No 3 (2022)

To the Question of Criminal Liability for Crimes in the Sphere of Taxation

Kardanov R.R., Simonova S.V.

(Rus)

Vol 20, No 1 (2024)

Taxation of the IT Industry: Features, Problems and Directions of Development

Moroz V.V., Yakovleva E.E.

(Rus)

Vol 18, No 3 (2022)

Contradictions in the Taxation of Income from Cryptocurrencies and Ways to Resolve them

Pintii N.I., Shagzhina A.B.

(Rus)

Vol 20, No 1 (2024)

Tax Incentives as a Tool of Development of PPP Projects for Emergency Management: Experience of PRC Regions

Gao T., Turgel I.D.

(Rus)

Vol 17, No 2 (2021)

The OECD's Base erosion and profit shifting (BEPS) Global Initiative

Avshalumov M.A.

(Rus)

Vol 17, No 1 (2021)

Issues of land organization and accounting in Great Britain: economic and legal aspects

Pokotilo O.V.

(Rus)

Vol 20, No 1 (2024)

Features of Offshore Operations in the Field of Offshoring of Financial Flows in the Country in the Context of Economic Security

Gaponenko V.F.

(Rus)

Vol 19, No 6 (2023)

On the Issue of Taxation of Self-Employed Persons and State Support under Sanctions

Morozova G.M.

(Rus)

Vol 18, No 6 (2022)

Self-Employed as Pseudo-Subjects of Labor Relations

Moiseeva E.N., Chiranova I.P.

(Rus)

Vol 16, No 2 (2020)

Reporting competitiveness management

Barfiev K.K., Mirzokhonov S.O.

(Rus)

Vol 17, No 6 (2021)

Problematic Aspects of the Application of the Tools of Tax and Customs Regulation in Modern Conditions

Kostin A.A.

(Rus)

Vol 17, No 5 (2021)

Problems of Application of Information and Communication Technologies in Tax Control and their Improvement

Esenova A.K., Ivanov R.A.

(Rus)

Vol 17, No 2 (2021)

Improving customs and tax administration in the new economic environment

Kostin A.A.

(Rus)

Vol 18, No 3 (2022)

Features of Observance of the Pre-trial Procedure in Cases of Contesting Decisions to Refuse State Registration of Legal Entities and Individual Entrepreneurs: Legislative Provisions and Clarifications of the Highest Court

Katukova S.Y., Milashevskaya A.O.

(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)

1 - 100 of 107 Items 1 2 > >>

Search tips:

Search terms are case-insensitive
Common words are ignored
By default only articles containing all terms in the query are returned (i.e., AND is implied)
Combine multiple words with OR to find articles containing either term; e.g., education OR research
Use parentheses to create more complex queries; e.g., archive ((journal OR conference) NOT theses)
Search for an exact phrase by putting it in quotes; e.g., "open access publishing"
Exclude a word by prefixing it with - or NOT; e.g. online -politics or online NOT politics
Use * in a term as a wildcard to match any sequence of characters; e.g., soci* morality would match documents containing "sociological" or "societal"

Username
Password
Remember me

Forgot password?	Register

Username
Password
Remember me

Forgot password?	Register

Search

Advanced filters

Search categories

Publication Date

Index terms

Search tips: