Vol 2, No 1 (2016)

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Table of Contents

Administrative and managerial issues of tax reforms

Taxation in reforms of public finance management
Tatyana I. Yefimenko
PDF
6-24

Economic issues of tax reforms

Tax aspects of financial resources decentralization
Olga Yu. Ivanova, Olga Yu. Polyakova
PDF
25-42
Effect of corporate income tax and marketization degree on capital structure of Chinese listed companies
Fan Yong
PDF
43-58

Actions against tax evasion

Anti-avoidance rules in Russian and German tax law: the comparison of collision resolution practices
Stepan S. Bykov, Gerrit Frotscher
PDF
59-84