Vol 1, No 2-3 (2015)

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Table of Contents

Administrative and managerial issues of tax reforms

China: toward the new stage of improving its tax system
Peiyong Gao, Jun Ma
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145-160

Economic issues of tax reforms

Marking the centenary of income tax in Russia: theoretical analysis of key stages of the reform
Igor A. Mayburov
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161-176
The role of consolidated groups of taxpayers in providing innovative breakthrough: to be or not to be
Ludmila P. Koroleva
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177-193

Econometric models of tax reforms

Assessing regulatory impact of statutory and legal act in the taxation sphere on small business entities
Yury B. Ivanov, Yulia M. Malyshko
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194-208

Sociology and psychology of taxation

Methods of investigating taxation in today’s foreign literature
Anna P. Kireyenko
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209-234