Latest issue

Contents

• Mayburov I., Labunets Y. Factors of tax behaviour in terms of income taxation
• Ivanov Y., Tur E. Challenges and outlooks in of small business taxation in Ukraine
• Bagautdinova I., Degtyareva I., Tokareva G., Shalina O. Discretionary and non-discretionary fiscal policy: application experience in the pandemic economic crisis
• Viktorova N., Evstigneev E. Tax ecosystem as part of innovation and technological transformation of the economy
• Vylkova E. Personal income tax improvement to reduce the level of monetary inequality
• Fedotov D. The level of the shadow economy in eaeu participating states under tax harmonization
• Tsaregradskaya Y. Personal income taxation: tendencies for coercion and incentives
• Ivanov V., Pokrovskaia N., Teliak O. Trends in individual taxation on deposits in Russia and Belarus
• Pugachev A., Parfenova L. Interrelation between welfare and social inequality under implementing progressive income tax scale
• Sinenko O. Personal income: taxation issues of cross-border transactions in the Russian federation
• Katsyuba I., Petukhova R. The impact of income taxation on the economy
• Kikavets V. Topical issues of income taxation in public procurement in the Russian federation
• Chuzhmarova S., Chuzhmarov A.  Impact of attribute factors on personal income tax revenues in the system of spatial and sectoral development of the northern region
• Firsova E. The issue of tax deduction granting due to charity expenses among citizens
• Loukianova I. Efficiency and equity as directions for income tax reform
• Jubilees
  o.s. Shimova is 70
  V.A. Vorob’yov is 65
  

Abstracts