Vladimir Tiutiuriukov
- Associate Professor:Faculty of Social Sciences / School of Politics and Governance / Department of Financial Management in Public Sector
- Vladimir Tiutiuriukov has been at HSE University since 2017.
Education and Degrees
- 2017
PhD in Economic Policy and Administration
Thesis Title: Tax systems in EAEU region: tax harmonisation, tax competition? - 2006
Candidate of Sciences* (PhD) in Economics and National Economy Management
Thesis Title: The mechanism of regional development of corporations and the ways of its improving - 2004
Degree in Accountancy, analysis and audit
Ministry of Taxes and Collections of the Russian Federation All-Russian State Taxation Academy
According to the International Standard Classification of Education (ISCED) 2011, Candidate of Sciences belongs to ISCED level 8 - "doctoral or equivalent", together with PhD, DPhil, D.Lit, D.Sc, LL.D, Doctorate or similar. Candidate of Sciences allows its holders to reach the level of the Associate Professor.
Continuing education / Professional retraining / Internships / Study abroad experience
Member of Association of Chartered Certified Accountants (ACCA) since 2018.
March-June 2018 - "Teach for HSE" qualification program.
Research stays:
April 2018 - Institute for Austrian and international tax law (Vienna, Austria). Research topic: Fiscal Federalism
May 2017 - Institute for Austrian and international tax law (Vienna, Austria). Research topic: Tax treaties and the New Silk Road
November 2016 - Institute for Austrian and international tax law (Vienna, Austria). Research topic: Tax treaties and the New Silk Road
October-December 2015 - Institute for Austrian and international tax law (Vienna, Austria). Research topic: Tax systems in CIS region: convergence, divergence, tax competition?
Student Term / Thesis Papers
- Bachelor
D. Moystsrapishvili «The Perspectives of "Self-Employed Tax" and its Perception in Russia». Faculty of Social Sciences, 2019
V. Gritchina «The Efficiency of Tax Benefits for IT Companies». Faculty of Social Sciences, 2019
- Master
S. Ismagulova «Cross-border E-commerce in Russia: Tax Challenges and Ways of Improvement». Faculty of Social Sciences, 2019
A. Vasilyeva «Tax Attractiveness of Countries for Foreign Direct Investments». Faculty of Social Sciences, 2019
L. Shalom «Scope and Limitations of Tax Competition at Regional Level in Russia». Faculty of Social Sciences, 2019
Courses (2019/2020)
- Financial Management in Government (Bachelor’s programme; Faculty of Social Sciences; 3 year, 3, 4 module)Rus
- Foundations of accounting, financial reporting and auditing (Bachelor’s programme; Faculty of Social Sciences; 3 year, 1, 2 module)Rus
- How Russia Is Governed: Public Policy and Administration (Minor; Faculty of Social Sciences; 1, 2 module)Eng
- International Taxation (Optional course (university); 3, 4 module)Rus
- Public and municipal financial oversight and auditing (Bachelor’s programme; Faculty of Social Sciences; 4 year, 2, 3 module)Rus
- Russian Taxation in Practice (Optional course (university); 1, 2 module)Rus
- Past Courses
Courses (2018/2019)
- Financial Management in the Public Sector (Bachelor’s programme; Faculty of Social Sciences; 3 year, 3, 4 module)Rus
- Foundations of accounting, financial reporting and auditing (Bachelor’s programme; Faculty of Social Sciences; 3 year, 1, 2 module)Rus
- Public and municipal financial oversight and auditing (Bachelor’s programme; Faculty of Social Sciences; 4 year, 2, 3 module)Rus
Courses (2017/2018)
Financial Management in Government (Bachelor’s programme; Faculty of Social Sciences; field of study "38.03.04. Государственное и муниципальное управление", field of study "38.03.04. Государственное и муниципальное управление"; 3 year, 3, 4 module)Rus
Financial Management in the Public Sector (Bachelor’s programme; Faculty of Social Sciences; field of study "38.03.04. Государственное и муниципальное управление", field of study "38.03.04. Государственное и муниципальное управление"; 4 year, 2, 3 module)Rus
- Foundations of accounting, financial reporting and auditing (Bachelor’s programme; Faculty of Social Sciences; 3 year, 1, 2 module)Rus
Publications19
- Chapter Meyer-Nandi S., Orzechowski D., Tyutyuryukov Vladimir. Tax Treaties Between Belt and Road Countries, in: Removing Tax Barriers to China's Belt and Road Initiative. Alphen aan den Rijn : Kluwer Law International, 2019. Ch. 11. P. 197-258.
- Chapter Tyutyuryukov Vladimir, Hodzic S. The Efficiency Of Regional Government Expenditure In The Russian Federation, in: From Policy Design to Policy Practice. e-Proceedings of the 27th NISPAcee Annual Conference.. Bratislava : NISPAcee Press, 2019. P. 1-12.
- Chapter Petruzzi R., Solange Screpante M., Peng C., Roller N., Tyutyuryukov Vladimir. Transfer Pricing Issues Related to the One-Belt-One-Road Project, in: Removing Tax Barriers to China's Belt and Road Initiative. Alphen aan den Rijn : Kluwer Law International, 2019. Ch. 10. P. 169-195.
- Article Тютюрюков В. Н., Тютюрюков Н. Н., Гребенщиков Э. С. Налоговые реформы в Китае: взгляд из России // Финансы. 2019. № 12. С. 14-19. (in press)
- Article Тернопольская Г. Б., Тютюрюков В. Н., Тютюрюков Н. Н., Селезнев П. С. Социальная функция налогов и ее реализация в России // Финансы. 2019 (in press)
- Chapter Тютюрюков В. Н. Взаимодействие и развитие налоговых систем государств-участников ЕАЭС: достигнута ли гармонизация? // В кн.: XIX Апрельская международная научная конференция по проблемам развития экономики и общества, Москва, 10–13 апреля 2018 г. М. : Издательский дом НИУ ВШЭ, 2018. С. 1-16.
- Article Тютюрюков В. Н. О толковании налогового законодательства в Китае // Финансы. 2018. № 5. С. 42-43.
- Article Тютюрюков В. Н. Решение налоговых споров по трансграничным сделкам: сложности перевода // Финансовый вестник: Финансы, налоги, страхование, бухгалтерский учет. 2018. № 5. С. 39-42.
- Chapter Tiutiuriukov V., Nemec J., Špaček D. Public administration reforms in Visegrad countries: “two steps forward – one step back” processes (?), in: 25 Years of Public Administration Developments and Reforms in V4 region / Ed. by J. Nemec, D. Špaček. Brno : Masaryk University, 2017. P. 173-188.
- Chapter Tyutyuryukov Vladimir. Tax Mechanisms and Sustainable Development of EAEU Member States, in: Innovation Governance in the Public Sector. Bratislava : NISPAcee Press, 2017.
- Article Тютюрюков В. Н., Тютюрюков Н. Н., Тернопольская Г. Б. Налоговые льготы: варианты нового определения // Финансы. 2017. № 10. С. 32-36.
- Chapter Тютюрюков В. Н. Финансовый контроль как инструмент гармонизации НДС в Евразийском экономическом союзе // В кн.: Финансовый контроль в сфере публичных и частных финансов: Материалы Международной научно-практической конференции. Москва, 25 ноября 2016 г. / Под общ. ред.: И. А. Цинделиани. М. : Российский государственный университет правосудия, 2017. С. 366-374.
- Chapter Tyutyuryukov Vladimir. Chapter 27: Russia, in: GAARs - A Key Element of Tax Systems in the Post-BEPS World. IBFD, 2016. P. 543-568.
- Article Tyutyuryukov V. What can VAT statistics tell to politicians? (with focus on EAEU data) // NISPACee Journal of Public Administration and Policy. 2016. Vol. IX. No. 2. P. 239-269. doi
- Chapter Тютюрюков В. Н., Тютюрюков Н. Н. Налог на добавленную стоимость в странах ЕАЭС: гармонизация, дивергенция или конкуренция? // В кн.: Научные труды Вольного экономического общества России. Том двести второй (Т.202) Т. 202. М. : Вольное экономическое общество России, 2016. С. 189-201.
- Article Тютюрюков В. Н., Тютюрюков Н. Н., Тернопольская Г. Б. Налоги как инструмент софинансирования программы реиндустриализации // Финансы. 2016. № 4. С. 56-59.
- Article Тютюрюков В. Н., Тютюрюков Н. Н., Чванов Р. А. Налоговые льготы – стимулы или потери? // Экономика и управление: проблемы, решения. 2016. Т. 1. № 12. С. 107-113.
- Chapter Tyutyuryukov Vladimir. Chapter 18: Russia, in: Tax Rules in Non-Tax Agreements. Amsterdam : IBFD, 2012. P. 623-656.
- Book Тютюрюков В. Н. Международные стандарты аудита. М. : Издательско-торговая корпорация «Дашков и Ко», 2009.
Conferences
- 2017
25th NISPAcee Annual Conference, 2017: "Innovation Governance in the Public Sector" (Казань). Presentation: Innovation tax mechanisms for sustainable development of EAEU Member States
- 2016
Финансовый контроль в сфере публичных и частных финансов (Москва). Presentation: Финансовый контроль как инструмент гармонизации НДС в Евразийском экономическом союзе
Employment history
Dr.Tiutiuriukov has over 13 years of experience in the areas of accounting and taxation in industry, consulting and academia.
He began his professional career in the tax accounting department of RAO UESR, a largest Russian power company of the time. Then in 2007- 2010 he worked in tax practice of Big4 company in Russia, performing and then leading various tax projects for large Russian and international companies (mainly from the energy & resources industry), including tax review, due diligence projects, tax and transfer pricing consulting regarding cross-border transactions and corporate restructuring, and led in-house seminars and roundtable for clients. Along with the practice, in 2004-2010 he was teaching auditing and financial accounting courses in Russian State Tax Academy under the Ministry of Finance, as well as in other Moscow universities as adjunct lecturer.
In 2011-2015 Dr.Tiutiuriukov was teaching taxation, accounting and auditing at KIMEP University (Almaty, Kazakhstan), also co-leading Central Asian Tax Research Center, a specialized unit engaged in academic and applied tax-related research.
From September 2017 he teaches at HSE. Besides this, from 2011 he takes part in research project commissioned by the Interpaliamentary Assembly of CIS Member States on topics "Project of Model Tax Code for CIS Member States. General Part" and "Project of Model Tax Code for CIS Member States. Part III "Tax Administration".
Dr.Tiutiuriukov holds academic degrees of Candidate of Economic Sciences (2006, Russian State Tax Academy, Russia) and Ph.D. in Public Economics (2017, Masaryk University, Czech Republic). He is also Member of Association of Chartered Certified Accountants (ACCA) and International Fiscal Association (IFA).
