Russian Abstract: В работе дан обзор международного опыта в области гармонизации налогового администрирования, проанализирован порядок налогового администрирования...

В рамках работы проведен анализ достигнутого уровня гармонизации налоговых систем стран-членов Таможенного союза, при этом был рассмотрен европейский опыт...

В представленном научно-исследовательском отчете дан анализ новой главы 3.1. НК РФ "Консолидированная группа налогоплательщиков". В задачи создания института...

В рамках работы проведен анализ зарубежного опыта в области правового статуса контролируемых иностранных компаний, критериев признания иностранной компании...

For many years, off-shore zones were a reliable mechanism of tax optimization. According to experts' estimates, Russia is the world's leader as regards the number of newly registered off-shore companies1. For the purpose of effective prevention of erosion of the tax base, Russia should join not...

Declining marriage rates and increasing cohabitation rates in modern Russia have become a trend that many scholars have observed and tried to explain through the perspective of the Second Demographic Transition. Our research is another attempt to understand these changes and to answer the...

Russia has long been characterized by early and universal marriage. After the Soviet Union collapse, the average age of marriage has been rising, and cohabitations have become common. Many scholars explain the causes of this trend through the perspective of the Second Demographic Transition. The...

The aim of this study is to compare the sociodemographic events marking the transition to adulthood in France, Estonia and Russia: first leaving parents, completion of education, first partnership, first marriage and first childbirth. We used the first waves of the Generations and Gender Survey...

Declining marriage rates and increasing cohabitation rates in modern Russia have become a trend that many scholars have observed and tried to explain through the perspective of the Second Demographic Transition. Our research is another attempt to understand these changes and to answer the...

Russian Abstract: Данная работа содержит в себе предварительный анализ данных количественного обследования Человек, семья, общество, проведенного Институтом...