• A
  • A
  • A
  • АБВ
  • АБВ
  • АБВ
  • A
  • A
  • A
  • A
  • A
Обычная версия сайта
  • RU
  • EN
  • HSE University
  • Publications
  • Books
  • Optimization of the Taxation System: Preconditions, Tendencies and Perspectives
  • RU
  • EN
Расширенный поиск
Высшая школа экономики
Национальный исследовательский университет
Priority areas
  • business informatics
  • economics
  • engineering science
  • humanitarian
  • IT and mathematics
  • law
  • management
  • mathematics
  • sociology
  • state and public administration
by year
  • 2027
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1958
  • More
Subject
News
October 8, 2026
HSE Experts Take Part in 23rd Annual Meeting of Valdai Discussion Club
The 23rd Annual Meeting of the Valdai Discussion Club was held from September 28 to October 1, 2026 under the theme ‘Responsibility for the Future: Limits of the Possible, or Limitless Possibilities?’ The forum brought together 120 experts from 40 countries, including representatives of China, the United States, India, Brazil, the United Kingdom, Germany, Egypt, Iran, and Japan.
October 7, 2026
‘Our Team Consists of True Leaders in Their Respective Academic Disciplines
The HSE International Centre of Decision Choice and Analysis studies a wide range of methods for analysing decision-making and possible scenarios for the development of natural, socio-economic, and political phenomena using various mathematical models. The application of advanced mathematical methods to forecasting helps to prevent negative outcomes and avoid erroneous decisions. The HSE News Service spoke to the centre’s director, Prof. Fuad Aleskerov, about its work.
October 6, 2026
International N5 Symposium ‘Neural Networks and Nonlinearity in Nizhny Novgorod Brings Together Scientists from Russia and Serbia
The International N5 Symposium ‘Neural Networks and Nonlinearity in Nizhny Novgorod’ was held at the Nizhny Novgorod House of Scientists from September 23 to 26. The event was organised by HSE University–Nizhny Novgorod and the Nizhny Novgorod House of Scientists, with the participation of Sberbank and the Institute of Physics Belgrade. The symposium was held for the second time: the first conference took place in 2025 and attracted considerable interest from the academic community.

 

Have you spotted a typo?
Highlight it, click Ctrl+Enter and send us a message. Thank you for your help!

Publications
  • Books
  • Articles
  • Chapters of books
  • Working papers
  • Report a publication
  • Research at HSE

?

Optimization of the Taxation System: Preconditions, Tendencies and Perspectives

Vol. 182. Switzerland : Springer Publishing Company, 2019.
Academic editor: I. V. Gashenko, Y. S. Zima, A. Davidyan

This book addresses the optimization of taxation systems, a topic currently being explored by scholars all over the world. It puts forward a critical opinion on the problem and offers an original approach to solving it – through informatization. 
The target audience of the book includes not only scholars and experts who professionally deal with taxation optimization issues, but also representatives of public authorities, and the general public. The book offers sound and practical solutions for the informatization-based optimization of taxation systems, and its conclusions and recommendations could be used in the management of tax systems for modern economic systems and in taxation optimization for specific economic subjects – individuals and organizations alike – , ensuring a broad range of practical applications.

Chapters
The Mechanism of Tax Stimulation of Industry 4.0 in Modern Russia
Pozdnyakova U., Bogoviz A. V., lobova S. et al., , in: Optimization of the Taxation System: Preconditions, Tendencies and PerspectivesVol. 182.: Switzerland: Springer Publishing Company, 2019. P. 189–197.
Transition to Industry 4.0 in the 21st century takes place in the conditions of past industrial revolutions of the 19th–20th centuries, which were accompanied by transformation of the system of public production. Technologies change very quickly, creating new factors of formation of not only inter-sectorial and inter-country, but also inter-subject, communications—between the state and entrepreneurial ...
Added: November 17, 2019
The Model of Well-Balanced Taxation for Overcoming the Shadow Economy in Modern Russia
Pozdnyakova U., Bogoviz A. V., lobova S. et al., , in: Optimization of the Taxation System: Preconditions, Tendencies and PerspectivesVol. 182.: Switzerland: Springer Publishing Company, 2019. P. 207–215.
The chapter dwells on theoretical foundations of the shadow economy, considers the types of existence and growth of the shadow sector, evaluates the scale and role of the shadow economy, and studies pros and cons of existence of the shadow economy, as well as peculiarities of the model rows of measuring the shadow economy, related ...
Added: November 17, 2019
Management of Taxation at a Modern Company: Tax Optimization Versus Tax Load
Bogoviz A. V., lobova S., Ragulina J. et al., , in: Optimization of the Taxation System: Preconditions, Tendencies and PerspectivesVol. 182.: Switzerland: Springer Publishing Company, 2019. P. 101–107.
Purpose This work is aimed at studying the essence of taxation management at a modern company, consideration (by the example of modern Russia) of accessible means of tax optimization, determination of related problems, and development of the optimization algorithm of conduct of taxation management at a modern company. Methodology The research is based on the ...
Added: November 16, 2019
Effective Tax Policy of the State: Conceptual Foundations and Methodology of Evaluation
Bogoviz A. V., Zhuravleva T., Popkova E. G. et al., , in: Optimization of the Taxation System: Preconditions, Tendencies and PerspectivesVol. 182.: Switzerland: Springer Publishing Company, 2019. P. 91–98.
Purpose The purpose of the research is to study conceptual foundations and methodology of evaluation of effectiveness of state tax policy and to determine effectiveness of state tax policy that is implemented in modern Russia. Methodology For complex evaluation of effectiveness of state tax policy, the proprietary methods, which allows combining advantages of both existing ...
Added: November 17, 2019
Tax Awareness and “Free Rider” Problem in Taxes
Bogoviz A. V., Rycova I. N., Kletskova E. et al., , in: Optimization of the Taxation System: Preconditions, Tendencies and PerspectivesVol. 182.: Switzerland: Springer Publishing Company, 2019. P. 117–123.
Purpose The purpose of the work is to study the “free rider problem” in taxes and determine the probability of the fact that shadow economy in modern Russia is caused by this problem. Methodology For determining the probability of the fact that shadow economy in modern Russia is caused by the “free rider problem” in ...
Added: November 16, 2019
Priority areas: economics management state and public administration
Language: English
Full text
DOI
Text on another site
Keywords: optimizationtaxationtaxation systemBusiness TaxationTaxation Optimization
Optimization of the Taxation System: Preconditions, Tendencies and Perspectives
Similar publications
Subsidy Effects on Productivity and Technical Efficiency of Corporate Dairy Farms in the Russian Federation
Nikulina Y., Jamali Jaghdani T., Götz L. et al., / Series "Working Papers". 2026.
The impact of state subsidies on Russia's post-Soviet dairy output remains controversial; this study provides an empirical analysis of that relationship. Using an unbalanced panel dataset of 123 dairy enterprises in the Leningrad Region spanning the period from 2010 to 2023, we employ stochastic frontier analysis to assess these relationships. The results indicate that subsidies ...
Added: September 30, 2026
The Transport Coding Model for Delay Reduction in Communication Networks using OMNET++ toolkit
Petrovanov I., Sergeev A., Krouk E., , in: 2025 XIХ International Symposium on Problems of Redundancy in Information and Control Systems (Redundancy), 5-7 Nov. 2025.: IEEE, 2025. P. 1–7.
Transport coding is a promising method for reducing message delay in packet-switched networks by adding controlled redundancy at the transport layer. Classical analytical works show that encoding k original packets into n coded packets and reconstructing the message after the first k successful deliveries effectively shifts the latency metric from the maximum to the k-th ...
Added: September 29, 2026
Отдача от платформенной занятости на российском рынке труда: «премия» или «штраф»?
Kapeliushnikov R., / Высшая школа экономики. Серия WP3 "Проблемы рынка труда". 2026. № WP3/2026/02.
The paper is the first attempt in the Russian literature to assess returns to platform employment in the Russian labor market. The theory offers no clear predictions regarding its impact on workers’ earnings: there might be both a premium and a penalty. We distinguish three groups of workers: employees; self-employed using internet-platforms; self-employed not using ...
Added: September 28, 2026
The Effect of AMMs on Price Bubble Formation in Cryptocurrency Markets under Proof-of-Work and Proof-of-Stake
Usvitskiy A., Mizyakov V., / Series "SSRN Working Paper Series". 2026.
Added: September 24, 2026
Data Analysis and Optimization for Engineering and Computing Problems
Cham: Springer, 2020.
Added: September 18, 2026
Modelos y técnicas de optimización aplicados a problemas de transporte
Sánchez Ansola E., Rosete Suárez A., S. González L. et al., Anales de la Academia de Ciencias de Cuba 2024 Vol. 14 No. 2 Article e1596
Added: September 18, 2026
Defining the Right Level of Risk in Organizational Innovation:Factors, Criteria, and Strategic Balance
Alena Bernyukevich, / Series WP BRP "Basic research program". 2025.
This essay explores the complex issue of determining the appropriate level of risk when implementing innovations within organizations. While innovation is widely recognized as a cornerstone of competitiveness, growth, and sustainability, excessive or poorly managed risk can lead to significant challenges. The discussion highlights key factors influencing acceptable risk levels, including alignment with corporate goals, ...
Added: August 17, 2026
Institutions, Normative Expectations, and Harassment Bribery: Evidence from a Three-country Experiment
Zhuravleva T., Afanasev K., Engelmann J. et al., / Series "SSRN Working Paper Series". 2026.
Extortionary ("harassment") bribery can persist even when widely condemned, consistent with a coordination problem sustained by beliefs about what others do and what others consider acceptable. We study whether a minimal institutional featurethe presence of a third-party monitor empowered to punish-shifts (i) normative expectations about extortion and compliance and (ii) empirical expectations about their prevalence. ...
Added: July 22, 2026
Cyclical Fluctuations, Financial Frictions, and Productivity Differences across Firms
Mishin A., Guerrieri L., Kim J., / Series 2026-042 "Finance and Economics Discussion Series (FEDS)". 2026.
Within narrowly defined industries, the most productive firms produce far more than the least productive from the same inputs, and this dispersion widens in downturns. We build a tractable representative-agent model in which financial frictions—adverse selection and moral hazard—make firms sort endogenously into lenders, strategic defaulters, and producers. As credit conditions vary, the resulting misallocation ...
Added: June 28, 2026
Устойчивость на текучей основе: долгосрочная устойчивая цена на нефть
Власов С. А., Nevalennyi M., Сафиулин Р. Р. et al., / Банк России. Серия Аналитическая записка "Материалы Банка России". 2026.
В аналитической записке обсуждается долгосрочно устойчивый уровень цены на российскую нефть. Это тот уровень, к которому цена нефти, вероятнее всего, будет тяготеть в долгосрочной перспективе. Потребность в его определении возникает по нескольким причинам. Во-первых, цена на нефть остается одним из ключевых экономических показателей российской экономики, определяющих экспорт, обменный курс рубля, прибыль, доходы и расходы бюджета, ...
Added: June 27, 2026
Учебная модель малой открытой экономики для анализа денежно-кредитной политики (с примерами из практики Банка России
Глазова А. М., Nevalennyi M., Синяков А. А., / Банк России. Серия Препринты Банка России "Серия докладов об экономических исследованиях". 2025. № 154.
The paper proposes a graphical model of a small open economy. The dynamics of the graphical model is then illustrated using impulse responses from the corresponding formal semi-structural model (QPM model). The authors have several goals in preparing this description of the graphical macroeconomic model. The first goal of the paper is to present an adapted ...
Added: June 27, 2026
A Static Capital Buffer is Hard To Beat
Mishin A., Guerrieri L., Canzoneri M. et al., / Series 2026-042 "Finance and Economics Discussion Series (FEDS)". 2026.
Added: June 27, 2026
Hybrid Competition under Fragmented Demand and Limited Consumer Choice
Bogatyrev R., Sandomirskaia M., / NRU Higher School of Economics. Series EC "Economics". 2026. No. 19(1).
This work develops a tractable model of price competition in fragmented markets where consumers consider both local and distant varieties, with cross-regional purchases subject to stochastic costs. Global competition and full localization emerge as polar cases; hybrid competition is not merely intermediate and exhibits distinctive features such as an endogenous price ceiling and non-monotonic entry ...
Added: June 11, 2026
Assessing the impact of economic sanctions on the socio-economic development of a sanctioned country -testing a new research approach using the data on the socio-economic development of Russia in 2022-2025
Gurkov I. B., Kossov V. V., Filinov N. et al., / NRU Higher School of Economics. Series MAN "Management". 2026. No. N/A.
This research note is devoted to assessing the socioeconomic impact of sanctions of sanctioned countries and uses the data on Russia in 2022-2024. We use for the analysis four fundamental socioeconomic parameters-the expected length of life of males at birth, the misery index (Okun's index), the level of Gross Domestic Product at purchasing parity prices, ...
Added: June 11, 2026
How Universal is the Cool Water Effect? Evidence from the Unlikely Case of Russia
Kravtsova M., Musaev A. U., Welzel C., / Series "SSRN Working Paper Series". 2026.
Elaborating on Welzel et al.'s "Cool Water Theory," our study zooms into the more limited (albeit still varied) framework conditions of Russia's huge territory. Within Russia's confines, we examine how the combination of moderately cool seasons with steady rain (i.e., Cool Water) affects sub-national areas' contemporary societal progress in two modernization indicators: material prosperity in ...
Added: June 3, 2026
Финансовая грамотность и ответственное финансовое поведение российских домохозяйств
Синяков А. А., Зверева В., Шелованова Т. И., / Центральный банк Российской Федерации. Серия 132 / 2024 "Серия докладов об экономических исследованиях". 2024. № 132.
At the end of 2023, Russia updated its Strategy for Improving Financial Literacy and Developing Financial Culture Until 2030. Unlike the previous strategy, the current strategic goals include not only financial literacy but also financial culture. ‘Culture’ is normative and socially preferred behaviour. The updated strategy brings into focus the relationship between financial literacy and responsible financial behaviour. To explore this relationship, the authors rely on data from the All-Russian Survey of Consumer Finance (2020 and 2022).  Socially ...
Added: June 1, 2026
Почему растущие доходы не делают людей счастливее: эмоциональное объяснение парадокса Истерлина (Why Growing Incomes Do Not Make People Happier: an Emotional Explanation of the Easterlin Paradox)
Vorchik A., / SSRN. Серия Social Science Research Network "Social Science Research Network". 2026.
This work is devoted to a theoretical explanation of the Easterlin paradox, according to which long-term economic growth does not make average level of people's happiness increasing. By happiness, we mean the intensity of emotions people experience while comparing their new income with its expected value, or the target income with its original value. In the first case, ...
Added: May 31, 2026
Determinants of Сonsent to Personal Data Surveillance: Experimental Evidence from Russia
Sizov A., Rodionova M., Sedashov E. et al., / NRU Higher School of Economics. Series PS "Political Science". 2026. No. 1.
Rapid development of surveillance technologies is one of the most socially important consequences of the digital age. This paper investigates the factors determining consent to surveillance of various types  of  personal  data and contributes  to  rapidly  growing  research  on  citizens  perceptions  of surveillance practices. Relying on a comprehensive survey experiment, we study the effects of ...
Added: May 15, 2026
Covariate-Balanced Weighted Stacked Difference-in-Differences
Ustyuzhanin V., / Series Econometrics "arxiv". 2026.
This paper proposes Covariate-Balanced Weighted Stacked Difference-in-Differences (CBWSDID), a design-based extension of weighted stacked DID for settings in which untreated trends may be conditionally rather than unconditionally parallel. The estimator separates within-subexperiment design adjustment from across-subexperiment aggregation: matching or weighting improves treated-control comparability within each stacked subexperiment, while the corrective stacked weights of Wing et ...
Added: April 3, 2026
Загадка внутренней мотивации
Vorchik A., / Social Science Research Network. Серия SSRN Working Paper Series "SSRN Working Paper Series". 2026.
This article is devoted to the phenomenon of intrinsic motivation, to understand which two models are proposed. We study how positive/negative intrinsic motivation to work (experienced utility) affects worker's individual labour supply (model I) and the amount of effort they exert (model II). In model I, we use intrinsic motivation to explain the positive/negative slope ...
Added: March 15, 2026
Мировой опыт государственного регулирования рынка электронных сигарет
Khorkina N., Стрелец П. С., Смирнова В. С., Вопросы государственного и муниципального управления 2026 № 1 С. 170–202
The article presents the analysis of public policy mechanisms for regulating the electronic cigarette market, as used in developed countries. The paper examines foreign experiences of managerial decisions aimed at reducing the prevalence of electronic cigarettes among populations in diff erent countries (including administrative, economic, informational and educational mechanisms); their costs and benefi ts are ...
Added: March 12, 2026
Up and Down the Mount Stupid: An Emotional Explanation of the Dunning-Kruger Effect
Vorchik A., Мамышев М. А., / Series Social Science Research Network "Social Science Research Network". 2025.
In this paper, we develop a formal mathematical model aimed to explain the Dunning-Kruger effect that beginners systematically overestimate their own competence in various fields of knowledge and activity. We argue that the Dunning-Kruger effect arises from the emotional nature of confidence combined with unknown unknowns that it simply can not take into account due ...
Added: February 11, 2026
Spatial Governance Under Polycrisis: Reconfiguring Agglomeration Policy
Borushkina S., Gorodnichev A., / Elsevier. Серия -- "WPS". 2026.
Agglomeration policy has long been a widely accepted approach in spatial development, premised on the assumption that large, integrated city-regions drive national economic growth through higher productivity, innovation, and global integration. This paper examines how this paradigm is reworked under conditions of polycrisis, understood as a durable state of overlapping and mutually reinforcing economic, geopolitical, and institutional crises. Focusing ...
Added: February 10, 2026
Microfoundations of the Cultural Modernization Theory
Musaev A. U., Vorchik A., / Series Social Science Research Network "Social Science Research Network". 2026.
This paper attempts to model the evolutionary theory of modernization and democratization. The model reflects the key provisions of R. Inglehart and C. Welzel's theory and provides a microfoundation for the adaptation of subjective values to the objective importances of the survival factors and the structure of the labour markets from the perspective of evolutionary ...
Added: February 10, 2026
  • About
  • About
  • Key Figures & Facts
  • Sustainability at HSE University
  • Faculties & Departments
  • International Partnerships
  • Faculty & Staff
  • HSE Buildings
  • HSE University for Persons with Disabilities
  • Public Enquiries
  • Studies
  • Admissions
  • Programme Catalogue
  • Undergraduate
  • Graduate
  • Exchange Programmes
  • Summer University
  • Summer Schools
  • Semester in Moscow
  • Business Internship
  • Research
  • International Laboratories
  • Research Centres
  • Research Projects
  • Monitoring Studies
  • Conferences & Seminars
  • Academic Jobs
  • Yasin (April) International Academic Conference on Economic and Social Development
  • Media & Resources
  • Publications by staff
  • HSE Journals
  • Publishing House
  • iq.hse.ru: commentary by HSE experts
  • Library
  • Economic & Social Data Archive
  • Video
  • HSE Repository of Socio-Economic Information
  • HSE1993–2026
  • Contacts
  • Copyright
  • Privacy Policy
  • Site Map
Edit