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Content
2024, Volume 10, Issue 3
- 441-458 Taxpayer Satisfaction Transformation: A Text Mining Analysis of Service Delivery at Jakarta’s Tax Offices
by Abdurrahman Rahim Thaha & Rita Purnamasari & Aji Fajar Suryo Antoro - 459-474 The Impact of Tax Incentives on the Financial Performance of Wind Power Generation in China: Short-Term and Long-Term Effects
by Wang Ying & Yulia V. Leontyeva - 475-492 Ad Valorem Tax versus Specific Excise Tax: Tobacco Price Variability in Indonesia
by Muhammad Diaz Arda Kusuma & Vid Adrison - 493-509 Determinants of Tax Revenue: A Cointegration and Causality Analysis for Ethiopia, 1992–2022
by Tekalign Negash Kebede & Obsa Teferi Erena & Elias Pawulos Bawiso - 510-523 Assessing the Impact of Environment Tax on Carbon Emissions of African Countries
by Dhyani Mehta & Valentina V. Derbeneva - 524-538 The Role of Carbon Taxing and Green Innovation in Achieving Decarbonization Goals in Global South
by Zia Ur Rahman & Wajid Khan & Dostdar Hussain - 539-555 Impact of Tax Revenue and Government Expenditure on Public Debt in Eastern Europe
by Naftaly Mose & Michael Fumey & Stoyan Tanchev - 556-571 Fiscal Policy and Economic Growth Dynamics in Morocco from 1960 to 2022: A Nonlinear Modelling Approach
by Atman Dkhissi - 572-590 The Impact of Blocked Credit and Unavailability of Input Tax Credit on MSMEs in India: An Empirical Study
by Anchit Sureka & Nabasmita Bordoloi - 591-608 The Impact of Field Tax Audits on the Formation of Taxpayers’ Opportunistic Behaviour: The Case of Russia’s Timber Industry
by Iulia E. Labunets & Igor A. Mayburov & Ksenia S. Orlova - 609-627 The Automatic Exchange of Information for Tax Purposes: Evidence from Transfer Pricing Cases in Indonesia
by Karvina Widyo Palupi & Ica Rika Candraningrat - 628-642 Tax Amnesty in Morocco: Solution to a Crisis or a Crisis of Solution
by Abderrahmane Haddad
2024, Volume 10, Issue 2
- 214-227 The Impact of Tax Awareness on Tax Compliance: Evidence from Vietnam
by Thuy Nguyen Thi Le & Yen Mac Thi Hai & Tran Cuong Thi & Minh Nguyen Thi Hong - 228-239 Factors Influencing Taxpayers’ Intention to Use Online Tax Filing System (E-Filing): A Study of Indonesian Taxpayers
by Aditya Amanda Pane & Fitri Anastasya Simanjuntak - 240-257 Tax Structure and Economic Growth: New Empirical Evidence from the European Union
by Desislava G. Stoilova - 258-270 Fiscal Effects of Environmental Tax Reform: A Comparative Analysis of China, Germany and the United Kingdom
by Ye Chenghao & Igor A. Mayburov & Wang Ying - 271-291 Tax Revenue Performance in Africa: Does Macroeconomic Environment Matter?
by Yaw Ndori Queku & Baba Adibura Seidu & Ben Ebo Attom & Emmanuel Carsamer & Anokye Mohammed Adam & Michael Fayeme & Samuel Acquah - 292-311 The Level of Development of Basic Infrastructure as a Factor in Stimulating Tax Revenue Growth in Nigeria
by Cordelia Onyinyechi Omodero & Winner Ayanate Igodo - 312-333 Modeling the policy of Tax Incentives for Sustainable Development of the Region: The Case of the Far Eastern Federal District of Russia
by Olga A. Sinenko - 334-354 Estimating the effect of Progressive Personal Income Tax Schedule for Russia in a global CGE-OLG model
by Kristina V. Nesterova - 355-380 Tax Incentives and Foreign Direct Investment: Evidence from the Nigeria Listed Manufacturing Firms
by Ezekiel Oluwagbemiga Oyerogba & Julius Adeyemi Alamu & Sunday Kola Olugbenro & Tolulope Oyebanke Sangodare - 381-396 Designing Income Taxation to Reduce Income Inequality in Russia: A Modeling Approach
by A.A. Pugachev - 397-416 The Impact of Multi-Tiered Specific Excise Tax Systems on the Creation of New Tobacco Brands in Indonesia: Public Health Implications
by Steviana Pasca Sarjana & Vid Adrison - 417-434 Firms’ Responses to Changes in Corporate Income Tax Rates: A Retrospective of Colombia’s Tax Reforms
by Camilo Gómez & Ligia Melo-Becerra & Héctor Zárate-Solano
2024, Volume 10, Issue 1
- 6-18 The Impact of the Real Estate Tax Reforms on the Tax Burden in the Czech Republic
by Michal Krajňák - 19-37 Taxes and Customs Duties as Instruments for Extracting Oil Rent into the State Budget: The Case of Russia
by Dmitry Yu. Fedotov & Vitaly Yu. Burov - 38-50 Reconstruction Concept of The Meaning of Permanent Establishment Physical Presence for Tax Purposes
by I Nyoman Darmayasa & I Dewa Made Partika - 51-62 The Consequences of Tax Changes: The Evidence on Tax Multiplier in Russia
by Sergei G. Belev & Evgenii O. Matveev - 63-83 Modern Tax Trends and Economic Growth in a Turbulent World: Insights from Developed and Developing Economies
by Sergey V. Bogachov & Valentine P. Vishnevsky & Aleksandr V. Gurnak & Viktoria D. Nekliudova - 84-99 The Validity of Personal Income Tax Deductions: Analyzing Expenses for Children’s Education in Private Schools in Moscow
by Evgenii V. Leontev & Yulia V. Leontieva & Sergey A. Shirshov & Elizaveta Yu. Linnik - 100-121 Property Tax in Indonesia: A Proposal for Increasing Land and Building Tax Revenue Using the System Dynamics Simulation Method
by Azhari Aziz Samudra - 122-133 Do Capital Adequacy Ratios of the Banking System Affect the Taxation Performance: Novel Evidence from BRICS Nations
by Ahmed Samour & Ilker Yilmaz - 134-148 Application of Theory of Planned Behavior on Determinants of GST Compliance Behavior of GST Taxpayers: An Empirical Study from India
by Shubham Garg & Karam Pal Narwal & Sanjeev Kumar - 149-161 CEO characteristics and Tax Aggressiveness in Indonesian Family Firms: The Upper Echelons Theory Perspective
by Rachmawati Meita Oktaviani & Abdul Rohman & Zulaikha Zulaikha - 162-180 The Role of Taxpayer Awareness in Enhancing Vehicle Tax Compliance in Indonesia: An Attribution Theory Approach
by Annathasia P. Erasashanti & Yohanes Ferry Cahaya & Rizki Yuniarti & Muhammad Rifaldi & Johan Hendri Prasetyo - 181-207 Manipulation of Transfer Pricing Rules by Multinational Enterprises in Developing Countries: The Challenges and Solutions
by Wealth Eukeria & Favourate Yelesedzani Mpofu
2023, Volume 9, Issue 3
- 300-316 Taxpayers’ Perceptions Towards Income Tax Administration: A Study from Indian Perspectives
by Sanjeeb Kumar Dey - 317-329 Government Revenues and Government Expenditures, or Fiscal Synchronization: Empirical Evidence from South and Eastern Asia
by Wajid Khan & Muhammad Yar Khan & Anam Javeed - 330-342 Empirical Studies of Taxation in BRICS Countries: Literature Review
by Anna P. Kireenko - 343-358 Relationship Between the Tax Burden Structure and Citizens’ Welfare in OECD Countries
by A.A. Pugachev - 359-375 Asymmetry Effect of Tax and Public Debt on Private Consumption Spending in Russia
by Dhyani Mehta & Valentina V. Derbeneva - 376-397 Effectiveness Assessment of Tax Benefits in Terms of Reduced Rates of Insurance Contributions for IT-companies in Russia
by Sergey M. Drobyshevsky & Andrew V. Korytin & Natalya S. Kostrykina - 398-412 Analytical Review of Tax Compliance Studies in the SMEs Sector: A Bibliometric Approach
by Abdurrahman Rahim Thaha & Aji Fajar Suryo Antoro & Muhtarom - 413-429 How Does the Public React to the Electric Vehicle Tax Incentive Policy? A Sentiment Analysis
by Agung Septia Wibowo & Dovi Septiari - 430-450 Real Earnings Management Sine Qua Non Book-Tax Differences in Tax Avoidance of Mining Sector Companies in Indonesia
by Putu Indrajaya Lembut & Fitri Oktariani - 451-470 CEO Skills in Preventing Tax Avoidance Activities and Reducing the Risk of Stock Price Crashes in Indonesia
by Mustika Winedar & Iman Harymawan
2023, Volume 9, Issue 2
- 134-144 Tax Collection, Utilization Systems and the Performance of Small and Medium Scale Enterprises in Nigeria: A Multivariate Approach
by Akpoyibo Akpobome Gregory & Okolo Marvis Ndu - 145-160 Personal Income Tax Deductions and Demand for Education: Case of Russia
by Anna P. Kireenko & Tatyana Y. Krasikova - 161-180 Tax Incentive Policy and Recovery of SMEs in the post-COVID Period: The Moderating Role of Perceived Policy Effectiveness in Indonesia
by Kurniawan & Agung Maulana & Yusuf Iskandar - 181-196 The Impact of Tax Structure on Economic Growth: New Empirical Evidence from Central and Eastern Europe
by Desislava G. Stoilova - 197-216 Tax-Cut Policies, Accounting Conservatism, and Corporate Tax Burden Stickiness: Empirical Analysis from China
by Feilei Li & Luhua Xie & Yexiang Ruan - 217-232 Modeling the Economic Impact of Value Added Tax Reforms in Nigeria
by Cordelia Onyinyechi Omodero - 233-245 VAT Revenue and Economic Growth in the Middle East and North Africa Region: Evidence from Panel Data Analysis
by Karima Toumi Sayari & Suaad Jassem & Sahar E-Vahdati - 246-261 Determinants of Ethical Decision-Making: A Study on the Role of the Professionalism of Members of the Indonesian Association of Tax Consultants
by Vince Ratnawati & Riska Anggraini & Ruhul Fitrios - 262-277 Determinants of Behavior of Payers of Personal Income Tax: An Empirical Study from Indian Context
by Sanjeeb Kumar Dey & Shradhanjali Panda & Debabrata Sharma - 278-293 The Impact of Perceptions of Corruption and Trust in Government on Indonesian Micro, Small and Medium Enterprises Compliance with Tax Laws
by Afrizal Tahar & Andan Yunianto & Hafiez Sofyani & Panubut Simorangkir & Velisa Devina Remalya & Siti Fatimah Az-Zahro
2023, Volume 9, Issue 1
- 6-18 MSMEs Tax Compliance in Indonesia During Pandemic COVID-19: The Role of Risk Preference as Moderation
by Yesi Mutia Basri & Riska Natariasari & Berliana Devitarika - 19-33 The Impact of Indirect Taxation on Inequality in Russia
by Andrey A. Pugachev - 34-46 Fuels Taxation in the Context of Tax Reforms in the Czech Republic
by Michal Krajňák - 47-63 Economic Growth and Optimal Tax Burden: A Case of Uzbekistan’s Economy
by Islombek M. Niyazmetov & Azizjon S. Rakhmonov & Otajon Otabekov - 64-75 Modeling Tax Declaration Behavior and Quality of Tax Processing: A Game Theory Approach
by Salah Salimian & Mahdi Movahedi Beknazar & Sattar Salimian - 76-97 Does Religiosity Moderate Personal Tax Compliance? A Study Involving In-House Tax Professionals of Malaysian Businesses
by Nivakan Sritharan & Salawati Sahari & Cheuk Choy Sheung Sharon & Mohamed Ahmad Syubaili - 98-100 The influence of foreign ownership on tax avoidance in Thailand: A study from an emerging economy
by Muhammad Syukur & Chatrudee Jongsureyapart - 110-127 Rationality of the Tax and Economic Behavior of Enterprises in the Russian Forestry Sector
by Iulia E. Labunets & Igor A. Mayburov
2022, Volume 8, Issue 3
- 218-235 The Effect of Fiscal Policies on Business Cycles in Turkey
by Mustafa Alpin Gülşen - 236-250 Influence of Corporate Income Tax to Loan Loss Provision: Evidence from Uzbekistan
by Shukhrat A. Toshmatov & Zafarjon A. Abdullaev & Zarif O. Ahrorov - 251-269 Stress index of the Tax System of the Russian Federation in terms of Tax Revenues
by Marina Yu. Malkina & Rodion V. Balakin - 270-284 Determinants of Business House Rental Income Taxpayers’ Compliance with Tax System in Afar Region, Northeast Ethiopia
by Abibual Getachew Nigatu & Atinkugn Assefa Belete - 285-297 Exploring Tax Decision Factors: A Perspective from North Indian Tax Practitioners
by Arun Sharma & Renuka Sharma - 298-311 Tax Compliance Model Based on Taxpayers Planned Behavior in Indonesia
by Sumarno Manrejo & Tri Yulaeli - 312-335 Power, Trust and Transparency as Determinant Factors of Tax Compliance: A Systematic Review
by Mohammed Saleh Al-Maghrebi & Noor Sharoja Sapiei & Mazni Abdullah
2022, Volume 8, Issue 2
- 108-126 Do the Effective Tax Incentives Reduce Tax Revenues? Investigating the Paradox of Corporate Income Tax in Serbia
by Jadranka N. Đurović Todorović & Marina S. Đorđević & Milica B. Ristić Cakić - 127-139 Estimation of Profit Taxation Effect on Russian Companies’ Investments
by Sergei G. Belev & Evgenii O. Matveev & Nikita S. Moguchev - 140-156 Tax Revenue Impact on Economic Growth in Nigeria: ARDL Bounds Test and Cointegration Approach
by Ochuko Benedict Emudainohwo & Okolo Marvis Ndu - 157-169 Determinants of Value Added Tax in Oman
by Mohammed Muneerali Thottoli & Noof Amur Rashid Al Mamari - 170-185 Ownership Structure and Tax Avoidance in Asia: a Systematic Literature Review and a Research Agenda
by Muhammad Syukur & Marziana Madah Marzuki & Maheran Zakaria - 186-198 Tax Revenue, Night Lights and Underground Economy: Evidence from China
by Yu Kun Wang & Li Zhang - 199-211 Analyze the impact of the transition from business tax to VAT on the tax burden of transport enterprises in various regions of China
by Jun Ma & Yulia V. Leontyeva & Alexey Y. Domnikov
2022, Volume 8, Issue 1
- 6-24 Prospects of VAT Administration Improvement in Digitalized World: Analytical Review
by Oksana N. Harkushenko - 25-39 Quo Vadis Tax and Levy Burden of Wages in the Czech Republic? Tax Reform in 2022
by Michal Krajňák - 40-53 Taxation-Based Indicators as a Measure of Income Inequality in Russian Regions
by Andrey A. Pugachev - 54-68 Determinants of the Proportional Income Tax Revenue: A Comparative Assessment of Russia and Bulgaria
by Stoyan Tanchev - 69-87 Tax Education and the Attitude of University Students Towards Tax Consciousness: The Case of University of Externado (Colombia)
by Gustavo A. Yepes-López & Ufuk Gergerlioğlu - 88-101 The Impact of the Size of Enterprises on Tax Evasion in the Forestry Industry of Russia
by Iulia E. Labunets & Igor A. Mayburov
2021, Volume 7, Issue 3
- 212-230 Progressive income tax as a driver for the development of high-tech industries in Russia
by Evgeny Balatsky & Nataly Ekimova - 231-243 Tax revenue collection or foreign borrowing: what fiscal tools enhance the educational development in Nigeria?
by Cordelia Omodero - 244-254 How the proportional income taxation increases inequality in Bulgaria
by Stoyan Tanchev - 255-266 Taxation, government spending and economic growth: The case of Bulgaria
by Gancho Ganchev & Ivan Todorov - 267-283 Improving tax journal’s international visibility: Findings from literature review and faculty survey
by Anna Kireenko - 284-301 Tax burden and shadow economy growth in Russian regions
by Dmitry Fedotov
2021, Volume 7, Issue 2
- 114-133 Development of the tax administration in Russia: Results and prospects
by Georgy A. Borshchevskiy & Nodar Z. Mossaki - 134-145 Evaluation the impact of the personal income tax reform in the Czech Republic in 2021 on effective tax rate and tax progressivity
by Michal Krajňák - 146-159 Fiscal policy and economic growth: Evidence from Central and Eastern Europe
by Desislava Stoilova & Ivan Todorov - 160-172 Modelling of a relative income tax bracket-based progression with the effect of a slower tax burden growth
by Dmitry E. Lapov & Igor A. Mayburov - 173-192 Application of digital technology in enhancing tax revenue collection: the case of micro businesses in Tanzania
by George S. Oreku - 193-205 Political tax cycles: Cyclicality of the tax burden in election periods
by Kiryl V. Rudy
2021, Volume 7, Issue 1
- 6-19 Individual property tax to fund public transport
by Evgenii V. Leontev & Yulia V. Leontyeva - 20-38 Introduction of the personal tax-free allowance in Russia and its budget implications
by Vladimir V. Gromov - 39-54 Projected shortfall in personal income tax revenues of regional governments in Russia due to the COVID-19 pandemic
by Maria O. Kakaulina - 55-67 Long-run equilibrium between personal income tax and economic growth in Bulgaria
by Stoyan Tanchev - 68-86 Assessment of the effectiveness of anti-COVID tax support for innovation activities of small and medium-sized enterprises in OECD countries
by Alina O. Shapovalova & Yuriy B. Ivanov & Victoriia F. Tyschenko & Vlada V. Karpova - 87-107 Underground economy and GDP growth: Evidence from China’s tax reforms
by Yu kun Wang & Li Zhang
2020, Volume 6, Issue 3
- 210-224 Fiscal Effects of Labour Income Tax Changes in Russia
by Sergei G. Belev & Nikita S. Moguchev & Konstantin V. Vekerle - 224-255 The Influence of Taxes on Inflows and Outflows of Foreign Direct Investment
by Igor M. Drapkin - 225-243 Anti-Crisis Fiscal Measures in the European Union during the COVID-19 Pandemic and their Impact on GDP
by Vlada V. Karpova & Viktoriia F. Tyschenko & Viktoriia N. Ostapenko & Yuriy B. Ivanov - 256-269 The Fiscal Policy of Bulgaria from the Standpoints of the Business Cycle and the Twin Deficits Hypothesis
by Ivan Todorov & Kalina Durova - 270-297 Pandemics and Tax Innovations: What can we Learn from History?
by Alexander I. Pogorletskiy & Fritz Söllner
2020, Volume 6, Issue 2
- 124-141 Prospects and Problems of Realization of the VAT Neutrality Principle in Russia and China
by Olga M. Karpova & Igor A. Mayburov & Yong Fan - 125-143 E-Commerce Taxation in Russia: Problems and Approaches
by Liudmila V. Polezharova & Aleksandra M. Krasnobaeva - 142-156 Analytic Hierarchy Process in Czech Taxpayers’ Decision-Making Regarding their Tax Liability
by Michal Krajňák - 157-179 Evaluation of Russian Economic Sectors’ Sensitivity to Tax Burden
by Evgeny V. Balatsky & Natalia A. Ekimova - 180-195 Factors of Tax Evasion in Greece: Taxpayers’ Perspective
by Mihail Diakomihalis
2020, Volume 6, Issue 1
- 6-21 Why Did the Consolidated Tax Regime Cause Massive Losses in Tax Revenue in Russia?
by Natalya S. Kostrykina & Andrey V. Korytin - 22-35 Impact of Value Added Tax on Macro-Economic Parameters of the Russian Economy
by Lyudmila P. Koroleva - 36-53 Intersectoral Shadow Economic Linkages and their Impact on Tax Evasion
by Dmitry Yu. Fedotov & Ekaterina N. Nevzorova - 54-72 Comparative Analysis of Alcohol Excise Taxation and State Alcohol Policies in Russia and Germany
by Elena V. Iadrennikova & Ralf A. Busse - 73-89 Tax Revenues of Local Budgets in Unitary States: a Case Study of Japan
by Natalia V. Pokrovskaia & Andrey V. Belov
2019, Volume 5, Issue 3
- 190-203 Budget Tax Revenues and Losses from External Labor Migration in Russia
by Maria O. Kakaulina - 204-219 Inconsistencies of small business fiscal stimulation in Ukraine
by Nataliia B. Yaroshevych & Svitlana V. Cherkasova & Tetyana V. Kalaitan - 220-235 Modelling of Fiscal and Monetary Policy Interactions in the Republic of Belarus
by Irina A. Loukianova & Maria A. Shkliarova & Stanislav Yu. Vysotsky - 236-248 Tax Buoyancy and Economic Growth: Empirical Evidence of Bulgaria
by Stoyan Tanchev & Ivan Todorov - 249-264 Sector-Specific Characteristics of Tax Crime in Russia
by Anna P. Kireenko & Ekaterina N. Nevzorova & Dmitry Yu. Fedotov
2019, Volume 5, Issue 2
- 96-106 Challenges and Prospects of Taxation in the Digital Economy: Symposium “Theory and Practice of Tax Reforms” as a Case of Focused Discussion in the Post-Soviet Space
by Igor A. Mayburov - 107-128 Tax Reforms in Ukraine and Georgia: Changing Priorities
by Givi Bedianashvili & Yuriy B. Ivanov & Tetiana V. Paientko - 129-147 The Impact of Tax Reforms on the Behaviour of Economic Agents (Indirect Taxation in Russia and the USA)
by Evgeny V. Balatsky & Natalya A. Ekimova - 148-165 Improving the Efficiency of Anti-Tax Base Erosion Regimes through Tax Modelling
by Liudmila V. Polezharova - 166-176 The Impact of 2009 VAT Reform on Enterprise Investment and Employment – Empirical Analysis Based on Chinese Tax Survey Data
by Wang Dehua & Wu Han
2019, Volume 5, Issue 1
- 6-22 Evaluating scenarios of a personal income tax reform in Russia
by Evgeny V. Balatsky & Natalia A. Ekimova - 23-41 Tax burden reduction and tax cuts in China’s vat reform
by Yong Fan & Haonan Li & Qinyao Zhu - 42-56 Cluster analysis of Russian oil companies based on tax burden parameters
by Irina V. Filimonova & Irina V. Provornaya & Svetlana I. Shumilova & Ekaterina A. Zemnukhova - 57-69 History of local taxation in Germany
by Horst Zimmermann - 70-82 Fiscal policy and incentives for development of the Soviet planned economy in the industrialization period
by Svetlana K. Sodnomova & Yulia V. Leontyeva
2018, Volume 4, Issue 3
- 202-222 Pakistan: wither tax reforms — the case of large taxpayers’ unit, Islamabad
by Muhammad Ashfaq Ahmed - 223-235 The reform of vertical arrangements of tax administrative agencies in China
by Ma Jun - 236-249 Personal income taxation and income inequality in Asia-Pacific: a cross-country analysis
by Sergey A. Belozyorov & Olena V. Sokolovska - 250-265 Research on tax risks in the development of the New Silk Road
by Ma Caichen & Shan Miao - 266-290 Lab experiment to investigate tax compliance: the case of future taxpayers' behavior in Russia and Belarus
by Anna P. Kireenko & Ekaterina N. Nevzorova & Alena F. Kireyeva & Alena S. Filippovich & Ekaterina S. Khoroshavina
2018, Volume 4, Issue 2
- 108-124 Tax incentives for bond-oriented individual investors: evidence from the Russian Federation
by Olga S. Belomyttseva & Larisa S. Grinkevich & Anastasiia M. Grinkevich & Samo Bobek & Polona Tominc - 125-141 Determinants of tax incentives for investment activity of enterprises
by Viktor V. Ivanov & Nadezhda A. Lvova & Natalia V. Pokrovskaia & Svetlana V. Naumenkova - 142-156 Analysis of and Improvements of Excise Taxation on Beer in Russia
by Elena V. Iadrennikova & Yulia V. Leontyeva & Igor A. Mayburov - 157-173 An integral approach to evaluating the effectiveness of tax incentives
by Julia A. Steshenko & Anna V. Tikhonova - 174-187 A return to progressive personal income tax in the Russian Federation: some estimations
by Lyudmila N. Lykova
2018, Volume 4, Issue 1
- 6-26 Robot vs. tax inspector or how the fourth industrial revolution will change the tax system: a review of problems and solutions
by Valentine P. Vishnevsky & Viktoriia D. Chekina - 27-44 Tax expenditure as a problem in intergovernmental relations
by Stepan S. Bykov & Horst Zimmermann - 45-56 Tax Revenues, public investments and economic growth rates: evidence from Russia
by Andrey V. Belov - 57-72 Road traffic taxation in Germany: the present system, its problems and a proposal for reform
by Fritz Söllner - 73-94 Tax reforms and elections in modern Russia
by Igor A. Mayburov & Anna P. Kireenko
2017, Volume 3, Issue 3
- 158-169 The Influence of Electronic Invoice on Tax Collection and Tax Reform in China
by Zhang Bin & Wang Shuhua - 170-181 Customs Mediation in Foreign Trade: Scientific and Practical Aspects
by Evgeny P. Bondarenko & Fedor P. Tkachyk - 182-198 Competition in Taxation and the Forms of its Implementation among the Subjects of the Russian Federation
by Marija A. Troyanskaya - 199-215 World Experience and Russian Practice of the Pension System’s Revenue Formation: Mathematic Methods of Estimation
by Sergey A. Budko & Dmitry Yu. Fedotov - 216-225 Tax Compliance and the Choice of an Optimum Strategy for the Economic Agents
by Vladimir A. Molodykh & Andrey A. Rubezhnoy
2017, Volume 3, Issue 2
- 78-91 Etymology of Some Terms in the Tax Sphere: a Variant of System Perspective
by Evgeny N. Evstigneev & Natalya G. Viktorova - 92-102 Local-central intergovernmental fiscal relations of China
by Yang Zhiyong - 103-114 Visual Representation of Laffer Curve Factoring in Implications of Capital Outflow
by Maria O. Kakaulina - 115-130 Bibliometric Analisis of the Literature on Tax Evasion in Russia and Foreign Countries
by Ekaterina N. Nevzorova & Anna P. Kireenko & Roman A. Sklyarov - 131-148 Taxation Awareness and its Impact on Financial Literacy
by Viktoria A. Koretskaya-Garmash
2017, Volume 3, Issue 1
- 6-17 The Role of Taxes in Russian National Security
by Dmitry Yu. Fedotov - 18-28 An analysys of the assessment of taxable earnings in Germany
by Stephan Meyering & Matthias Groene - 29-42 Tax policy in the contemporary world: peculiarities and prospects, implementation in Russia
by Alexander I. Pogorletskiy - 43-51 Redistributive Effect of Taxes and Transfers: Evidence from China
by Liu Baihui - 52-62 Tax policies and practices of money tax revival in Soviet Russia (1921–1924) and their relevance
by Valentina M. Pushkareva
2016, Volume 2, Issue 3
- 168-178 Methods of assessing of tax incentives effectiveness in special economic zones: An analytical overview
by Olga A. Sinenko - 179-192 Tax regulation in agriculture: Current trends, selection of a state support forms
by Elena F. Kireyeva - 193-207 Theoretical framework for building optimal transport taxation system
by Yulia V. Leontyeva & Igor A. Mayburov - 208-226 Fiscal or monetary stimulus? Evolutionary arguments for tax reforms
by Valentine P. Vishnevsky & Alexey V. Polovyan - 227-244 Tax evasion: the discourse among government, business and science community based on bibliometric analysis
by Ekaterina N. Nevzorova & Samo Bobek & Anna P. Kireenko & Roman A. Sklyarov
2016, Volume 2, Issue 2
- 98-110 Race to the bottom in international tax competition: some conceptual issues
by Olena V. Sokolovska - 111-125 Feasibility of introduction the charitable tax deduction in Russian Federation
by Anna P. Kireenko & Sofia A. Golovan - 126-138 Development and distinguishing features of the system of investment tax deductions in the Russian Federation
by Olga S. Belomyttseva & Larisa S. Grinkevish - 139-153 Evaluation of admissibility tax burden in Crimea and Sevastopol
by Maria O. Kakaulina
2016, Volume 2, Issue 1
- 7-23 Taxation in reforms of public finance management
by T. I. Yefimenko - 25-42 Tax aspects of financial resources decentralization
by O. Yu. Ivanova & O. Yu. Polyakova - 43-58 Effect of Corporate Income Tax and Marketization Degree on Capital Structure of Chinese Listed Companies
by Yong Fan - 59-84 Anti-Avoidance Rules In Russian And German Tax Law: The Comparison Of Collision Resolution Practices
by S. S. Bykov & G. Frotscher
2015, Volume 1, Issue 2-3
- 145-160 China: toward the new stage of improving its tax system
by Peiyong Gao & Jun Ma - 161-176 Marking the centenary of income tax in Russia: theoretical analysis of key stages of the reform
by Igor A. Mayburov - 177-193 The role of consolidated groups of taxpayers in providing innovative breakthrough: to be or not to be
by Ludmila P. Korolyova - 194-208 Assessing regulatory impact of statutory and legal act in the taxation sphere on small business entities
by Yury B. Ivanov & Yulia M. Malyshko - 209-228 Methods of investigating taxation in today’s foreign literature
by Anna P. Kireyenko
2015, Volume 1, Issue 1
- 4-24 The dynamics of tax system and tax administration development in the Russian Federation
by Alexander I. Pogorletskiy & Nadezhda N. Bashkirova - 25-41 Introduction of e-management into practice of tax administration
by Liudmyla A. Matvejciuk - 42-60 Problems of personnel, information and technological support of tax management: system approach
by Yevgeny N. Yevstigneyev & Natalya G. Viktorova - 61-75 Methodological aspects of managing company’s tax flows in form of tax controlling
by Sergey V. Barulin & Yelena V. Barulina - 76-89 Tax burden in the Russian Federation: a comparative analysis point of view
by Liudmila N. Lykova - 90-99 Approaches to understanding the tax equity
by Milyausha R. Pinskaya - 100-112 Oil production taxation in Russia and the impact of the tax maneuver
by Vadim V. Ponkratov - 113-132 Taxation, evolutionary economics and tax populations
by Valentine P. Vishnevsky & Aleksandr V. Gurnak