We use cookies in order to improve the quality and usability of the HSE website. More information about the use of cookies is available here, and the regulations on processing personal data can be found here. By continuing to use the site, you hereby confirm that you have been informed of the use of cookies by the HSE website and agree with our rules for processing personal data. You may disable cookies in your browser settings.

 ✖
  • A
  • A
  • A
  • ABC
  • ABC
  • ABC
  • А
  • А
  • А
  • А
  • А
Regular version of the site
vision For visually-impaired Menu
Courses
ФКН
HSE University
vision For visually-impaired
Расширенный поиск по сайту
Department of Applied Economics
Faculty of Economic Sciences
Department of Applied Economics
Contacts

109028, Moscow
Pokrovsky blvd. 11,
Room S-527
Phone: (495) 772-95-99 ext.27502, 27503, 27498

Administration
Svetlana B. Avdasheva
Department Head – Svetlana B. Avdasheva
Liudmila S. Zasimova
Deputy Department Head – Liudmila S. Zasimova
Maxim Shevelev
Manager – Maxim Shevelev
Events
Apr 25 – Apr 26
7th Conference "Applied Econometrics"
All events
Publications
Book
Academic Star Wars: Excellence Initiatives in Global Perspective
In press

Yudkevich Maria, Altbach P. G., Salmi J.

Cambridge: MIT Press, 2023.

Article
The accessibility of higher education for urban and rural students in post-socialist Russia
In press

Prakhov I., Gadzaonov A.

Higher Education. 2025. P. 1-25.

Book chapter
Science or industry: Improving the quality of the Russian higher education system

Panova A., Slepyh V.

In bk.: Vocation, Technology & Education. Vol. 1. Iss. 4. Shenzhen Polytechnic University, 2024.

Working paper
Living Standards in the USSR during the Interwar Period

Voskoboynikov I.

Economics/EC. WP BRP. Высшая школа экономики, 2023. No. 264.

All publications
Contacts

109028, Moscow
Pokrovsky blvd. 11,
Room S-527
Phone: (495) 772-95-99 ext.27502, 27503, 27498

Administration
Svetlana B. Avdasheva
Department Head – Svetlana B. Avdasheva
Liudmila S. Zasimova
Deputy Department Head – Liudmila S. Zasimova
Maxim Shevelev
Manager – Maxim Shevelev
Faculty of Economic Sciences
Department of Applied Economics

Tax Policy

2020/2021
Academic Year
ENG
Instruction in English
3
ECTS credits
Delivered by:
Department of Applied Economics
Type:
Elective course
When:
1 year, 3 module

Instructor

Sheluntcova, Maria

Sheluntcova, Maria

Course Syllabus

Full SyllabusAsk Question

Abstract

Tax policy is a key element of government policy. It is important to define the exact goals of tax policy, research the available tools, analyze constraints, study the impact of tax policy on the development of society. The course is mainly applied in nature. Much time will be devoted to the analysis of cases and tax practices in different countries.
Learning Objectives

Learning Objectives

  • to systematize ideas about modern approaches to the development of tax policy
  • to study theories and models underlying implementation and assessment of the impact of tax policy on the economy
Expected Learning Outcomes

Expected Learning Outcomes

  • Знаком с релевантной литературой, привлекает несколько источников информации при подготовке домашних заданий
  • Знает основные налоги и практику их применения
  • Умеет анализировать налоговую политику и применять современный инструментарий для оценки влияния налоговой политики на государство и общество
  • Способен оценить влияние налоговой политики на экономику.
  • Знает актуальные проблемы налоговой политики, может проанализировать возможные пути их решения, корректно использует при этом экономический инструментарий.
Course Contents

Course Contents

  • Развитие налогообложения в России и других странах
  • Теория налогообложения: основные понятия и проблемы
  • Влияние налогообложения на поведение налогоплательщика и аллокацию ресурсов в экономике
  • Сфера действия налога и оптимальное налогообложение
  • Основные проблемы налоговой политики. Уклонение от уплаты налогов.
Assessment Elements

Assessment Elements

  • non-blocking homework, presentations, discussions, quizes
  • non-blocking Written work for 80 minutes
  • non-blocking Written work for 80 minutes
Interim Assessment

Interim Assessment

  • Interim assessment (3 module)
    0.28 * homework, presentations, discussions, quizes + 0.44 * Written work for 80 minutes + 0.28 * Written work for 80 minutes
Bibliography

Bibliography

Recommended Core Bibliography

  • Экономика общественного сектора : учебник для вузов, Якобсон, Л. И., 2014
  • Экономическая теория государственных финансов : учеб. пособие для вузов, Занадворов, В. С., 2006

Recommended Additional Bibliography

  • Handbook of public economics. Vol.5: ., , 2013
  • The theory of taxation and public economics, Kaplow, L., 2011
  • Государственные финансы: теория и практика, Масгрейв, Р. А., 2009
  • Экономика государственного сектора : пер. с англ., Стиглиц, Д. Ю., 1997