Peculiarities of Taxation of Major Taxpayers in the Russian Federation

Student: Belyakova Aleksandra

Educational Programme: Jurisprudence (Bachelor)

Year of Graduation: 2016

The issue of legal regulation of the largest taxpayers is a topical, controversial and important, since taxation is considered to be one of the main tools of the state to generate revenue, and this category of taxpayers also provides uninterrupted taxation in a large scale. The paper deals with the status of the largest taxpayers in the Russian Federation, as well as a comparative analysis of the Russian and foreign experience in regulating the institute. In addition, some problematic aspects were affected and some proposals to improve the legislation were offered. To analyze the status of the largest taxpayer in practice the experience of «Rosneft» as the largest in the Russian Federation was used.

Student Theses at HSE must be completed in accordance with the University Rules and regulations specified by each educational programme.

Summaries of all theses must be published and made freely available on the HSE website.

The full text of a thesis can be published in open access on the HSE website only if the authoring student (copyright holder) agrees, or, if the thesis was written by a team of students, if all the co-authors (copyright holders) agree. After a thesis is published on the HSE website, it obtains the status of an online publication.

Student theses are objects of copyright and their use is subject to limitations in accordance with the Russian Federation’s law on intellectual property.

In the event that a thesis is quoted or otherwise used, reference to the author’s name and the source of quotation is required.

Search all student theses