Department of Tax Policy and Customs Tariff Regulation

Research Work

The members of the Development of Tax Administration in the Russian Federation scientific school conduct research at the Department. The key goal of the research work is to develop proposals for the Russian tax system further development, to improve tax administration efficiency and improve the Russian tax law. The Department organizes round table discussion sessions on topical issues of tax system development and tax administration in October each year. The Department researchers participate in the Theory and Practice of Tax Reforms International Research Symposium every year. International Taxation: Contemporary Issues in Theory and Practice International Research Conference has been held annually since 2012. The Department staff will take part in holding the Russian International Tax Week in Moscow on 13-14 April 2018. The Department researchers conduct commissioned research in accordance with the orders of the Government of the Russian Federation. The key research themes are the tax incentives improvement with a view to attract more investment and stimulate innovation in the Russian Federation.

The Department researchers have published the following monographs that are based on the research findings:

  • Taxes in the period of economic integration, 2004.
  • Value-added tax administration: issues and solutions, 2007
  • Tax incentives for the innovation development in the Russian economy, 2008.
  • Topical development issues in the Russian tax system in the first decade of the 21st century, 2011
  • Tax and customs tools aimed at regulating innovation introduction, 2013
  • Government tax risks, 2014.
  • Tax methods used to improve investment project efficiency, 2015
  • Tax tools used for ensuring social security in the period of economic instability, 2016.
  • Russian tax system sustainable development in the presence of global changes, 2017.

  Student research   

 The key goal of the student research work is to invoke the interest of the students majoring in Taxes and Taxation in conducting research, to develop their creative abilities and to foster professional young tax experts' communication.

 The Student Research Associations include the following student research clubs:

  • International Taxation
  • Taxes and Tax System of the Russian Federation
  • Corporate Taxation  
  • Theory and History of Taxation
  • A Taxpayers' School

 The goal of the student research clubs is to involve students in research as an important component of the education system, produce modern highly qualified experts in taxes and taxation, and to help students know more about international taxation. The main operational principle of the student research clubs is to promote direct student involvement in research. Tax Policy Topical Issues International Young Researcher Conference has been held since 2009. The Conference is held in April every year in the cities of Minsk, Moscow, Yekaterinburg, Irkutsk, and Vladivostok. Fiscal Policy and Economic Growth in Russia Open Research Work Competition has been held since 2017. It is a new project.

The Open Competition's purpose is to promote creative initiatives and improve university students' knowledge of the profession. It is one of the ways to attract talented young people to doing the research. The key Open Competition goals are:

  • To build incentives for and encourage the students to use their creative abilities;
  • To assess the university students' research potential;
  • To identify the most creative and newest solutions to the financial and economic issues described in the research papers.

Nationals of the Russian Federation and nationals of foreign states who are in their senior years in the higher education institutions of Russia and the CIS countries and who major in Economics (with the concentration in Taxes and Taxation; Accounting, Account Analysis and Audit) are eligible to participate in the Open Research Work Competition.