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News
July 24, 2026
'Physics Is What the World Is Literally Built On'
Physicist Nina Dzhanayeva, recipient of a Vladimir Potanin Foundation scholarship, focuses her research on nanophotonics. In this interview for the HSE Young Scientists project, she discusses nanowells, scientific intuition, and how physics can help in making frangipane cream puffs.
July 20, 2026
Scientists Create Open Dataset for Studying Concentration
A team of Russian researchers, including scientists from HSE University–St Petersburg, has developed the first open multimodal dataset containing recordings of brain activity, heart function, and video observations to help researchers understand what happens in the human brain during deep concentration. In the future, the dataset could accelerate the development of neural interfaces, rehabilitation technologies, and AI systems. The article has been published in Scientific Data.
July 20, 2026
‘Science Is Universal-It Knows No Borders
Fuad Aleskerov, Tenured Professor and Director of the International Centre of Decision Choice and Analysis at HSE University, together with his colleagues, has developed methods of network analysis in bibliometrics that have made it possible to identify patterns in the appearance and citation of publications in academic journals, as well as their influence on each other. When one or a number of studies are frequently cited by a wide range of journals, this is an indicator that the research is of high quality. By contrast, extensive cross-citation within a limited group of journals increases the likelihood of identifying a network of predatory publications.

 

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Налогообложение доходов блогеров

Финансы. 2021. № 5. С. 44–49.
Tiutiuriukov V.

Discussion is currently under way on how to tax income generated in the digital economy, including bloggers' income. On the one hand, there is a support for the need to oblige foreign Internet companies to withhold personal income tax from bloggers' income in order to equalize their burden with Russian companies; on the other hand, many bloggers have already registered themselves as individual entrepreneurs or self-employed and pay taxes on their own. The author analyzes approaches to the bloggers' income taxation in different countries and argues in favor of the development of bloggers' self-taxation within the context of the overall development of tax and financial control.

Research target: Law Economics and Management
Priority areas: state and public administration
Language: Russian
Full text
Keywords: блогерыспециальные налоговые режимыbloggersсравнительное налоговое правоcomparative tax lawpersonal income taxналог на доходы физических лиц (НДФЛ)налогообложение цифровой экономикиspecial tax regimesdigital economy taxation model
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