Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 46.

METHODOLOGY

7–19

Karpova Olga M., Mayburov Igor A. Prospects for the Value-Added Tax Improvement in the Context of a Forced Digitalization of the Russian Economy // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 46. P. 7–19. DOI: 10.17223/19988648/46/1

20–33

Yevstigneev Yevgeniy N., Viktorova Natalya G. The Future of the Russian Tax System: An Updated Forecast // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 46. P. 20–33. DOI: 10.17223/19988648/46/2

34–45

Troyanskaya M.A. Theoretical Issues of Local Budgets' Revenue Formation at the Expense of Tax Sources: Russian and Foreign Experience // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 46. P. 34–45. DOI: 10.17223/19988648/46/3

46–59

Kireenko Anna P., Nevzorova Ekaterina N. Mapping of Academic Research on Shadow Economy and Tax Evasion // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 46. P. 46–59. DOI: 10.17223/19988648/46/4

SIBERIA MACRO-REGION

60–91

Danilenko Nina N., Kalinina Irina Yu., Suranova Oksana A. Development of a List of Universal Criteria for Assessing Hospitality (A Case Study of Accommodation Facilities of Irkutsk Oblast) // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 46. P. 60–91. DOI: 10.17223/19988648/46/5

LABOUR ECONOMICS

92–107

Zonova Olga V., Nekhoda Evgeniya V. Methodological Approaches to Measuring the Quality of Employees' Working Life at a Regional Level // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 46. P. 92–107. DOI: 10.17223/19988648/46/6

FINANCE

108–126

Amanzholova Bibigul A., Stepanova Svetalna V. The Tax Burden of Economic Entities: Problems of Control and Methods of Analysis // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 46. P. 108–126. DOI: 10.17223/19988648/46/7

127–140

Labunets Yulia E. Problems of the Application of the New Order of VAT Desk Tax Audits // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 46. P. 127–140. DOI: 10.17223/19988648/46/8

141–151

Iadrennikova Elena V., Lazurenko Aleksandr V. Prospects for the Introduction of an Excise Tax on Sugar-Sweetened Beverages in the Russian Federation // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 46. P. 141–151. DOI: 10.17223/19988648/46/9

MANAGEMENT

152–162

Ogorodnikova Irina I. Digital Transformation of Tax Control: Evolution and Trends // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 46. P. 152–162. DOI: 10.17223/19988648/46/10

163–173

Tyurina Yulia G. Methodological Aspects of Tax Risk Determination and Management // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 46. P. 163–173. DOI: 10.17223/19988648/46/11

174–188

Ivanov Viktor V. Tax Incentives Instruments of a Resource-Saving Model of the National Economy // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 46. P. 174–188. DOI: 10.17223/19988648/46/12

189–205

Kakaulina Maria O. Assessment and Analysis of the Fiscal Burden in the Russian Federation: An Industry Aspect // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 46. P. 189–205. DOI: 10.17223/19988648/46/13

WORLD ECONOMY

206–214

Kanev Ilya S. Features of Changes in the Taxation of Individuals' Real Estate in Modern Germany // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 46. P. 206–214. DOI: 10.17223/19988648/46/14

215–228

Pokrovskaia Natalya V. Tax Conditions for Business in Emerging Market Countries // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 46. P. 215–228. DOI: 10.17223/19988648/46/15

229–250

Pogorletskiy Alexandr I. Taxation of Cross-Border E-Commerce Transactions: Features, Challenges and Opportunities // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 46. P. 229–250. DOI: 10.17223/19988648/46/16

251–264

Sinenko Olga A. The Application of Regulatory Mechanisms in Special Economic Zones and It Clusters as an Element of Digitalization Development // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 46. P. 251–264. DOI: 10.17223/19988648/46/17

265–278

Timchenko Elena N. Tax Regulation of E-Commerce: Global Trends and Prospects for Improving the System of Benefits in Russia // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 46. P. 265–278. DOI: 10.17223/19988648/46/18

279–290

Kireyeva Elena F. Taxation of Digital Business in Belarus: New Approaches and Stimulating Mechanisms // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 46. P. 279–290. DOI: 10.17223/19988648/46/19

291–302

Lazutina Daria V., Bannova Kristina A. A Luxury Tax: The Practice of Application in Russia and Abroad // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 46. P. 291–302. DOI: 10.17223/19988648/46/20

DISCUSSIONS

303–316

Petukhova Rimma A., Grigorieva Yana A. Tax Administration in the Digital Economy // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 46. P. 303–316. DOI: 10.17223/19988648/46/21

317–327

Fedotov Dmitry Yu. The Expediency of Transferring Insurance Premiums Administration to the Federal Tax Service of Russia // Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika – Tomsk State University Journal of Economics. 2019. № 46. P. 317–327. DOI: 10.17223/19988648/46/22