Vol 3, No 2 (2017)

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Table of Contents

Administrative and managerial issues of tax reforms

Etymology of some terms in the tax sphere: a variant of system perspective
Evgeny N. Evstigneev, Natalya G. Viktorova
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78-91
Local-central intergovernmental fiscal relations of China
Yang Zhiyong
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92-102

Economic issues of tax reforms

Visual representation of Laffer curve factoring in implications of capital outflow
Maria O. Kakaulina
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103-114

Actions against tax evasion

Bibliometric analisis of the literature on tax evasion in Russia and foreign countries
Ekaterina N. Nevzorova, Anna P. Kireenko, Roman A. Sklyarov
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115-130

Sociology and psychology of taxation

Taxation awareness and its impact on financial literacy
Viktoria A. Koretskaya-Garmash
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131-148