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
A. Vasileva, Application of Double Taxation Agreements and its Impact on Budget Revenues. Faculty of Social Sciences, 2021
O. Sokolov, Assessment of the Intermediate Results of the Russian Deoffshorization Policy. Faculty of Social Sciences, 2021
R. Zhurbin, Causes, Consequences and Preventing the Abuse of Special Tax Regimes in Russia. Faculty of Social Sciences, 2021
A. Shevyreva, Tax Administration of Special Tax Regimes for Individual Entrepreneurs. Faculty of Social Sciences, 2021
K. Dubov, Taxing Small Business in EAEU Member States - Approaches, Successes, Challenges. Faculty of Social Sciences, 2021
E. Dyachenko, Tax Consequences of Business Digitalization: Trends, Mechanisms, Features. Faculty of Social Sciences, 2021
K. Glazova, State Tax Policy in the Field of Personal Income Taxation in the Context of the Application of Double Taxation Treaties. Faculty of Social Sciences, 2021
P. Schenyaeva, Taxing Small Business - Approaches, Successes, Challenges. Faculty of Social Sciences, 2021
K. De nutte, Transfer Pricing: Mechanism, Consequences for the State Budget, Regulation. Faculty of Social Sciences, 2021
A. Calenda, Taxing Small Business in Russia and Moldova: a Comparative Study. Faculty of Social Sciences, 2021
E. Zimin, Assessment of the Tax Potential of a Region and its Use for Public Management Decision Making. Faculty of Social Sciences, 2020
A. Karavaeva, Comparative Analysis of Tax Regimes of International Financial Centers. Faculty of Social Sciences, 2020
A. Shaiuk, Federal Decisions and Budget Interests of the Subjects of Russian Federation: Issues and Solutions. Faculty of Social Sciences, 2020
A. Kholodkov, Development of financial mechanisms for socially oriented NPOs access to the provision of services in the field of primary education at the expense of budgetary funds. Faculty of Social Sciences, 2020
N. Akopian, VAT on Cross-Border Supply of E-Services in Russia: Effectiveness, Efficiency and Comparison With the Best Practices. Faculty of Social Sciences, 2020
E. Manokhina, Infrastructure, Industrialization, Innovations: Tax Policy for Sustainable Development. Faculty of Social Sciences, 2020
V. Kuleshova, Estimating Tax Potential of the Subjects of the Russian Federation. Faculty of Social Sciences, 2020
V. Gritchina, The Efficiency of Tax Benefits for IT Companies. Faculty of Social Sciences, 2019
D. Moystsrapishvili, The Perspectives of "Self-Employed Tax" and its Perception in Russia. Faculty of Social Sciences, 2019
- Master
E. Titkova, Applying of Tools of Behavioral Economics in the Field of Taxation. Faculty of Social Sciences, 2020
D. Kandeev, Normative-per Capita Financing of Higher Education in the Russian Federation: Problems and Development Prospects. Faculty of Social Sciences, 2020
L. Shalom, Scope and Limitations of Tax Competition at Regional Level in Russia. Faculty of Social Sciences, 2019
A. Vasilyeva, Tax Attractiveness of Countries for Foreign Direct Investments. Faculty of Social Sciences, 2019
S. Ismagulova, Cross-border E-commerce in Russia: Tax Challenges and Ways of Improvement. Faculty of Social Sciences, 2019
Courses (2021/2022)
- Formation of the State Policy (Bachelor’s programme; Faculty of Social Sciences; 2 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
- International Taxation (Optional course (university); 3, 4 module)Rus
- Public and Municipal Financial Control and Audit (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 (2020/2021)
- Financial Management in the Public Sector (Bachelor’s programme; Faculty of Social Sciences; 3 year, 3, 4 module)Rus
- Formation of the State Policy (Bachelor’s programme; Faculty of Social Sciences; 2 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
- International Taxation (Optional course; 3, 4 module)Rus
- Public and Municipal Financial Control and Audit (Bachelor’s programme; Faculty of Social Sciences; 4 year, 2, 3 module)Rus
- Russian Taxation in Practice (Optional course; 1, 2 module)Rus
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 Control and Audit (Bachelor’s programme; Faculty of Social Sciences; 4 year, 2, 3 module)Rus
- Russian Taxation in Practice (Optional course (university); 1, 2 module)Rus
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
Publications22
- Article Tyutyuryukov Vladimir, Guseva N. From remote work to digital nomads: tax issues and tax opportunities of digital lifestyle // IFAC-PapersOnLine. 2021. Vol. 54. No. 13. P. 188-193. doi
- 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. 29-34.
- 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
- 202120th IFAC Conference on Technology, Culture and International Stability (Москва). Presentation: From Remote Work to Digital Nomads: Tax Issues and Tax Opportunities of Digital Lifestyle
- Fiscal Countermeasures addressing COVID-19: a Comparative Survey (Феррара). Presentation: Russian experiences on Fiscal countermeasures against COVID-19
- Евразийская налоговая неделя (ЕНН-2021) (Москва). Presentation: Упрощенная система налогообложения: обзор практики стран СНГ
- 2020Финансовое право в цифровую эпоху (Москва). Presentation: Налогообложение доходов блогеров
- 2019
NISPAcee Conference (Прага). Presentation: The efficiency of regional government expenditure in the Russian Federation
- XX Апрельская международная научная конференция по проблемам развития экономики и общества (Москва). Presentation: Оценка реализации налогового потенциала субъектов Российской Федерации как инструмент улучшения фискальной политики
- 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
Vladimir Tiutiuriukov has over 15 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 has been 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 University. Besides this, from 2011 he takes part in research projects commissioned by the Interpaliamentary Assembly of Member Nations of the CIS on developing a new version of Model Tax Code for CIS Member States, namely General Part, Part III "Tax Administration" and now chapter on Simplified Tax System for small businesses.
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).
Model Tax Code for the CIS
On 27 November, the Federation Council hosted a round table discussion on Using the Model Tax Code for CIS Member States While Improving Russian Federation Legislation,organised by the Federation Council Committee on Budget and Financial Markets. In his report, Vladimir Tyutyurtyukov, Associate Professor at NRU HSE and one of the document’s authors, put forward a number of proposals for developing the Russian Tax Code, taking into account the new provisions for the CIS that the Model Tax Code has introduced.