Elena E. Smirnova
Cand. Sci. (Econ.), Associate Professor, Associate Professor of the Taxes and tax administration Department
Financial University under the Government of the Russian Federation , Moscow, Russian Federation
ARTICLES:
Clustering of regional economy: tax aspect
Economic Problems and Legal Practice — Issue №5 2020: 101-104
Topical issues of implementation of exit tax audits
Economic Problems and Legal Practice — Issue №5 2020: 110-115
Tax risks at implementation of expenses on personnel
Economic Problems and Legal Practice — Issue №2 2020: 87-91
Modernization of the Work of Territorial Tax Authorities in the Context of a Pandemic
Economic Problems and Legal Practice — Issue №5 2021: 52-56
Regional Features of Tax Administration (Example of Kaliningrad Region)
Economic Problems and Legal Practice — Issue №2 2022: 270-275
Current tax Issues Incentives for Housing Construction
Economic Problems and Legal Practice — Issue №2 2022: 276-279
Current Tax Issues Planning in the Digital Economy
Economic Problems and Legal Practice — Issue №4 2022: 223-229
The Most Common Schemes of Personal Income Tax Evasion: Current Trends of Tax Administration
Economic Problems and Legal Practice — Issue №5 2022: 248-253
Current Issues of Identifying Unreasonable Tax Benefits
Economic Problems and Legal Practice — Issue №1 2023: 279-282
Current Issues of Tax Administration of Certain Categories of Taxpayers
Economic Problems and Legal Practice — Issue №1 2023: 288-292
Identification of Unreasonable Tax Benefits During Pre-Inspection Analysis
Economic Problems and Legal Practice — Issue №2 2023: 266-270
Information Infrastructure of Tax Administration: Problems and Directions of Development
Economic Problems and Legal Practice — Issue №5 2023: 308-314
Evaluation of Tax Efficiency for Organizations: Regional Aspect
Economic Problems and Legal Practice — Issue №1 2024: 211-216
Assessment of Tax Risks of Persons, Professional Income Taxes
Economic Problems and Legal Practice — Issue №2 2024: 260-264
Tax Risk Assessment of Tax Control Persons: Regional Aspect
Economic Problems and Legal Practice — Issue №2 2024: 265-270
Objective of Expanding Tax Risk Criteria in a Preliminary Analysis
Economic Problems and Legal Practice — Issue №3 2024: 1212-216
Tax on the Profit of Organizations: Discussion Questions on Exit Tax Audits
Economic Problems and Legal Practice — Issue №5 2024: 218-222
