Anna Zolotareva

Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus

Moscow, 119571

Russia

Gaidar Institute for Economic Policy

Gazetny per. 3-5

Moscow, 125993

Russia

SCHOLARLY PAPERS

23

DOWNLOADS

481

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (23)

1.

Роль Прецедента в Налоговом Праве Зарубежных Стран (The Role of Precedent in the Tax Law of Foreign Countries)

Number of pages: 73 Posted: 22 Sep 2013
Anna Zolotareva and Stanislav Shatalov
Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus and Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA)
Downloads 55 (510,835)

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Law, legal precedent, case law, tax law, Право, судебный прецедент, судебная практика, налоговое право

2.

К Концепции Законопроекта О Необоснованной Налоговой Выгоде (Concerning the Conception of the Draft Law on Unjustified Tax Benefit)

Number of pages: 75 Posted: 02 Dec 2016
Anna Zolotareva and Stanislav Shatalov
Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus and Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA)
Downloads 43 (566,128)

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tax benefit, unjustified tax benefit, abuse of law, business purpose, tax offence, tax abuse, tax evasion, Налоговая выгода, необоснованная налоговая выгода, злоупотребление правом, деловая цель, налоговое правонарушение, налоговое злоупотребление, уклонение от уплаты налогов

3.

Роль Судебных Актов Среди Источников Российского Права В Прошлом и Настоящем (The Role of the Judicial Acts of the Sources of Russian Law Past and Present)

Number of pages: 48 Posted: 02 Jun 2013 Last Revised: 06 Jun 2013
Anna Zolotareva
Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus
Downloads 42 (571,303)

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justice

4.

Проблемы определения резидентства в налоговых целях: Перспективы развития российского законодательства часть 1 (Problems of Definition of Residency for Tax Purposes: Prospects for the Development of Russian Legislation Part 1)

Number of pages: 23 Posted: 02 Jun 2013
Anna Zolotareva, Anastasia Kireeva and Stanislav Shatalov
Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus, Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) and Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA)
Downloads 40 (581,658)

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налоговый резидент, контролируемая иностранная компания, налоговая оптимизация, tax resident, Controlled Foreign Corporation, tax optimization

5.

Проблемы Контроля в Финансово-Бюджетной Сфере в Свете Реформы Государственного Контроля (Надзора) (The Problems of Control in the Financial and Budgetary Sphere in the Light of the Reform of State Control (Supervision))

Number of pages: 30 Posted: 27 Apr 2018
Anna Zolotareva and Anastasia Kireeva
Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus and Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA)
Downloads 36 (603,636)

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финансовый контроль; бюджетный контроль; регламент контроля; административные процедуры контроля; виды государственного контроля; риск-ориентрованный подход; financial control; budget control; rules and regulations of control; administrative procedures of control; the types of state control; risk-or

6.

Анализ Судебной Практики По Делам О Необоснованной Налоговой Выгоде (Analysis of Judicial Practice in Cases of Unjustified Tax Benefits)

Number of pages: 52 Posted: 02 Jun 2013
Anna Zolotareva
Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus
Downloads 33 (621,265)

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налоги, tax

7.

Проблемы Определения Резидентства в Налоговых Целях: Перспективы Развития Российского Законодательства Часть 2 (Problems of Definition of Residency for Tax Purposes: Prospects for the Development of Russian Law Part 2)

Number of pages: 23 Posted: 02 Jun 2013
Anastasia Kireeva, Anna Zolotareva and Stanislav Shatalov
Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA), Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus and Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA)
Downloads 32 (627,282)

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налоговый резидент, контролируемая иностранная компания, налоговая оптимизация, tax resident, Controlled Foreign Corporation, tax optimization

8.

Направления Совершенствования Института Консолидированной Группы Налогоплательщиков (Directions for Improving the Institute of a Consolidated Group of Taxpayers)

Number of pages: 37 Posted: 22 Mar 2017
Anna Zolotareva
Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus
Downloads 24 (682,776)

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9.

Некоторые Выводы Из Анализа Практики Применения Закона О Монетизации Льгот (Some Conclusions from the Analysis of the Practice of Law on Benefit Monetization)

Number of pages: 46 Posted: 02 Apr 2015
Anna Zolotareva
Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus
Downloads 24 (682,776)

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монетизация льгот; Закон № 122-ФЗ; нефинансируемые мандаты; социальные льготы; социальная поддержка; разграничение расходных полномочий, benefits monetization, Law № 122-FZ, unfunded mandates, social benefits, social protection, delineation of spending powers

10.

Бюджет как инструмент экономического развития (Budget As a Tool for Economic Development)

Number of pages: 72 Posted: 15 Mar 2019
Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research, Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus, Economic Expert Group (EEG), Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus, Gaidar Institute for Economic PolicyRussian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research, Gaidar Institute for Economic Policy, Gaidar Institute for Economic Policy and Gaidar Institute for Economic Policy
Downloads 22 (698,496)

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11.

Роль Прецедента в Налоговом Праве (The Role of Precedent in the Tax Legislation)

Number of pages: 146 Posted: 21 Sep 2015
Stanislav Shatalov and Anna Zolotareva
Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) and Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus
Downloads 21 (706,219)

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Precedent, constitutional court

12.

Проблемы Определения Резидентства в Налоговых Целях: Опыт Стран СНГ (Problems of Definition of Residency for Tax Purposes: The Experience of the CIS)

Number of pages: 29 Posted: 05 Jun 2013
Anna Zolotareva, Anastasia Kireeva and Stanislav Shatalov
Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus, Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) and Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA)
Downloads 20 (714,316)

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tax resident, Controlled Foreign Corporation, tax optimization, налоговый резидент, контролируемая иностранная компания, налоговая оптимизация

13.

Оценка соответствия разграничения полномочий между уровнями публичной власти в Российской Федерации теоретическим принципам и международной практике (Assessment of Compliance of the Division of Powers Between the Levels of Public Authority in the Russian Federation With Theoretical Principles and International Practice)

Number of pages: 53 Posted: 06 Apr 2019
Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research, Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research, Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Business Studies, Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus, Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) and Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA)
Downloads 18 (730,751)

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14.

Структурные Альтернативы Налогового Администрирования (Structural Alternatives to the Tax Administration)

Number of pages: 92 Posted: 03 Jun 2015
Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research, Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus, Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) and Gaidar Institute for Economic Policy
Downloads 17 (739,267)

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налоговое администрирование, индикаторы, оплата труда; tax administration, indicators, wage payments

15.

Проблемы Исчисления Налога Расчетным Путем и Изменения Юридической Квалификации Сделки Или Статуса и Характера Деятельности Налогоплательщика (Problems of Tax Calculation By Ex Officio Assessment Of Tax Base and Changes in the Legal Qualification of the Transaction or the Status and Nature of the Taxpayer)

Number of pages: 26 Posted: 20 Oct 2015
Anna Zolotareva, Mariya Mikhaylova and Elena Willson
Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus, Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus and Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus
Downloads 11 (795,261)

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tax; ex officio assessment of tax base; legal requalification of transaction., налог, расчетный способ определения налоговой базы, изменение юридической квалификации сделки

16.

Влияние Реформирования Бюджетной Сети На Доступность И Качество Социальных Услуг [На Примере Сферы Здравоохранения] (the Impact of Budget Network Reform on the Availability and Quality of Social Services [For Example, the Health Sector])

Number of pages: 74 Posted: 10 Sep 2020
Gaidar Institute for Economic Policy, Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus, Gaidar Institute for Economic Policy, Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA), Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research, Gaidar Institute for Economic Policy, Financial University under the Government of the Russian FederationRussian Presidential Academy of National Economy and Public Administration (RANEPA), Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research and Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA)
Downloads 8 (826,151)

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17.

Проблемы заключения соглашений о Предоставлении дотаций субъектам РФ (Problems for Concluding Agreements on Granting Subsidies to Russia)

Economic Policy, 2020
Number of pages: 22 Posted: 30 Mar 2021
Anna Zolotareva
Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus
Downloads 7 (836,830)

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poverty rate, targeted social assistance, neediness criteria, low-income families, means testing, household survey.

18.

Risks of the New Stage of the Reform of Budget-Funded Entities

Monitoring of Russia's Economic Outlook. Moscow. 2017, No 6, pp. 18-20
Number of pages: 3 Posted: 21 Apr 2017
Anna Zolotareva
Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus
Downloads 7 (836,830)

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Russian economy, state budget

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state assignment; public institutions; correction factors; target costs

20.

ПОДХОДЫ ВЫСШИХ ОРГАНОВ ФИНАНСОВОГО КОНТРОЛЯ ЗАРУБЕЖНЫХ СТРАН К ОПРЕДЕЛЕНИЮ И ОТБОРУ АУДИТОРСКИХ ПРОВЕРОК В ГОСУДАРСТВЕННОМ СЕКТОРЕ (Approaches of the Supreme Financial Control Bodies of Foreign Countries to the Definition and Selection of Audit Inspections in the Public Sector)

Number of pages: 43 Posted: 15 Jun 2021
Anna Zolotareva and Stanislav Shatalov
Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus and Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA)
Downloads 6 (847,826)

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Supreme Audit Institutions; Audit; Audit Selection; Judgement; Risk Analysis; Empirical Evidence

21.

Перспективы и варианты кодификации платежей, взимаемых в целях возмещения вреда (ущерба) окружающей среде (Prospects and Options for Codification of Payments Levied in Order to Compensate for Harm (Damage) to the Environment)

Number of pages: 20 Posted: 03 Jun 2020 Last Revised: 04 Jun 2020
Anna Zolotareva and Anastasia Kireeva
Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus and Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA)
Downloads 5 (859,003)

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НЕНАЛОГОВЫЕ ПЛАТЕЖИ, КВАЗИНАЛОГОВЫЕ ПЛАТЕЖИ, ПАРАФИСКАЛЬНЫЕ ПЛАТЕЖИ, КОДИФИКАЦИЯ НЕНАЛОГОВЫХ ПЛАТЕЖЕЙ, ЭКОЛОГИЧЕСКИЙ НАЛОГ, NON-TAX CHARGES, QUASI-TAX CHARGES, PARAFISCAL CHARGES, CODIFICATION OF NON-TAX CHARGES, ENVIRONMENTAL TAX

22.
Downloads 3 (883,543)

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КОММЕРЧЕСКИЙ СЕКТОР, БЮДЖЕТНЫЕ СУБСИДИИ, БЮДЖЕТНЫЕ ИНВЕСТИЦИИ, ВЛОЖЕНИЯ В УСТАВНЫЙ КАПИТАЛ, БЮДЖЕТНАЯ ПОДДЕРЖКА ПРОМЫШЛЕННОСТИ, СУБСИДИРОВАНИЕ ПРЕДПРИЯТИЙ; COMMERCIAL SECTOR, BUDGET SUBSIDIES, BUDGETARY INVESTMENTS, INVESTMENTS IN THE CHARTERED CAPITAL, BUDGET SUPPORT OF INDUSTRY

23.

A Study of the Economic Features of Taxation of Corporate Profits in the Russian Federation in the 2010s (Исследование экономических особенностей налогообложения прибыли организаций в Российской Федерации в 2010-х гг)

Posted: 15 Jun 2021
Independent, Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Institute of Applied Economic Research, Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus, Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) - Moscow Campus, Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA), Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA) and Russian Academy of National Economy and Public Administration under the President of the Russian Federation (RANEPA)

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налог на прибыль, эвлюция налогообложения, временной анализ