Pesquisa

The Practice of Implementing Control Activities of Tax Authorities

Moroz V., Zarubin M.

(Rus)

Volume 18, Nº 1 (2022)

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

Kashirskaya L., Krasavin N.

(Rus)

Regional Features of Tax Administration (Example of Kaliningrad Region)

Smirnov E., Margorina A.

(Rus)

Volume 19, Nº 3 (2023)

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

Savostyanova S., Afonin K.

(Rus)

Volume 19, Nº 2 (2023)

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

Barashkov E., Cheburenkov A.

(Rus)

Tax mediation: experience and prospects for implementation

Vorobyev I.

(Rus)

Volume 18, Nº 4 (2022)

Tax System and Reforms in Modern Europe

Moroz V.

(Rus)

Tax System and Reforms in the United States of America

Moroz V.

(Rus)

Volume 19, Nº 4 (2023)

Automated information system «Control of residency status»

Dolatova D., Moroz V.

(Rus)

Volume 18, Nº 6 (2022)

Tax Policy as a Factor in Reindustrialization Activation

Drobyshevskaya L., Alyasiri A., Chaplya V.

(Rus)

Volume 19, Nº 1 (2023)

Current Issues of Identifying Unreasonable Tax Benefits

Smirnova E.

(Rus)

Volume 19, Nº 3 (2023)

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

Dolatova D., Moroz V.

(Rus)

Assessment of Tax Risks of Persons, Professional Income Taxes

Smirnova E.

(Rus)

Current tax Issues Incentives for Housing Construction

Smirnova E.

(Rus)

Volume 18, Nº 5 (2022)

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

Smirnova E., Nazranova M.

(Rus)

Volume 19, Nº 1 (2023)

Current Issues of Tax Administration of Certain Categories of Taxpayers

Smirnova E.

(Rus)

Volume 18, Nº 4 (2022)

Current Tax Issues Planning in the Digital Economy

Smirnova E.

(Rus)

Volume 20, Nº 3 (2024)

Objective of Expanding Tax Risk Criteria in a Preliminary Analysis

Smirnova E.

(Rus)

Tax Risk Assessment of Tax Control Persons: Regional Aspect

Smirnova E.

(Rus)

Volume 19, Nº 6 (2023)

Criteria for Managing Tax Expenditures of Budgets of Public Legal Entities

Frumina S.

(Rus)

Volume 19, Nº 1 (2023)

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

Battalova L.

(Rus)

Controlled Transactions: Features of Legal Regulation of Tax Control

Toria R.

(Rus)

Volume 19, Nº 2 (2023)

Identification of Unreasonable Tax Benefits During Pre-Inspection Analysis

Smirnova E.

(Rus)

Information infrastructure of tax administration: problems and directions of development

Smirnova E.

(Rus)

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

Toria R.

(Rus)

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

Anisiforov T., Battalova L., Krasheninnikov S.

(Rus)

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

Ivanova E., Barkova A.

(Rus)

Problems of Legal Regulation of Local Taxes and Fees

Toria R.

(Rus)

Volume 18, Nº 4 (2022)

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

Lebedeva N.

(Rus)

Volume 19, Nº 6 (2023)

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

Morozova G.

(Rus)

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

Kardanov R., Simonova S.

(Rus)

On Closing Tax Avoidance Loopholes for Companies

Ruban-Lazareva N.

(Rus)

Volume 19, Nº 6 (2023)

Problems of Presenting Information about Deferred Taxes

Aksentev A.

(Rus)

Volume 18, Nº 5 (2022)

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

Khoruzhiy V., Bogdanova N.

(Rus)

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., Milashevskaya A.

(Rus)

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

Battalova L., Krasheninnikov S.

(Rus)

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

Lebedeva N., Sidelnikova N.

(Rus)

Volume 19, Nº 3 (2023)

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

Orlova N.

(Rus)

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

Vasilyeva A., Zhdanov S., Rudakova E., Skryachev A.

(Rus)

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

Nikolaeva Z.

(Rus)

Volume 19, Nº 4 (2023)

Tax duty and liability of online e-commerce platforms

Golovchenko O.

(Rus)

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

Aksentev A.

(Rus)

Volume 18, Nº 6 (2022)

Self-Employed as Pseudo-Subjects of Labor Relations

Moiseeva E., Chiranova I.

(Rus)

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

Kashirskaya L., Zurnadzhyants Y., Kutsaya S.

(Rus)