Student Theses
The principle of transparency in the budget law of the Russian Federation: current problems and development trends
Educational Programme: Financial, Tax and Customs Law (Master)
Student: Margarita Sapozhkina
Supervisor: Szymon Jankiewicz
Year of Graduation: 2023
The system of anti-avoidance rules in Russian tax law
Educational Programme: Financial, Tax and Customs Law (Master)
Student: Anton Oksenoyd
Supervisor: Anna A. Kopina
Year of Graduation: 2023
Comparative International Tax Analysis of Incentives for the IT Industry and Legal Limitations of the Provision of such Incentives: Leading International Experience and Proposals for Russia
Educational Programme: Financial, Tax and Customs Law (Master)
Student: Elizaveta Kozlova
Year of Graduation: 2023
Legal Peculiarities of the Movement of Special Categories of Goods Across the Customs Border of the Russian Federation (on the Example of Cultural Property and Urns With Ashes (Ashes) and Coffins With the Bodies (Remains) of the Dead).
Educational Programme: Financial, Tax and Customs Law (Master)
Student: Anastasiya Lyoshina
Year of Graduation: 2023
Legal problems in the customs union within the European Union
Educational Programme: Financial, Tax and Customs Law (Master)
Student: Iryna Kalnobrytska
Year of Graduation: 2023
Transformation of the Permanent Establishment Concept in the Era of Digital Economy
Educational Programme: Financial, Tax and Customs Law (Master)
Student: Daria Vasileva
Year of Graduation: 2023
Legal Regulations of Suspension of Double Taxation Treaties
Educational Programme: Financial, Tax and Customs Law (Master)
Student: Ekaterina Vorkunova
Supervisor: Boris Brooke
Year of Graduation: 2023
Tax law concept of the terms \"multicomponent complex ore\", \"useful components\" and \"associated useful components\"
Educational Programme: Financial, Tax and Customs Law (Master)
Student: Lada Khodanovich
Supervisor: Dmitry Komyagin
Year of Graduation: 2023
Legal Regulation of Taxation of Digital Economy in the European Union and in the Eurasian Economic Union: a Comparative Legal Study
Educational Programme: Financial, Tax and Customs Law (Master)
Student: Anna Zakharova
Year of Graduation: 2023
Economic Feasibility of Bankrupt Organizations
Educational Programme: Financial, Tax and Customs Law (Master)
Student: Arina Firsova
Supervisor:
Year of Graduation: 2023
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.