MainAuthors Natalia V. Ruban-Lazareva Dr. Sci. (Econ.), Professor of the Department of Taxes and Tax Administration Financial University under the Government of the Russian Federation , Moscow, Russian Federation ARTICLES: On Closing Tax Avoidance Loopholes for Companies Economic Problems and Legal Practice — Issue №2 2024: 254-259 Recovery of VAT on Replacement of Debtor's Assets Economic Problems and Legal Practice — Issue №1 2025: 231-234 Problems of Tax Incentives for Russia's Technological Independence Economic Problems and Legal Practice — Issue №5 2025: 262-267