Get started
Author

Lyudmila Vladimirovna Polezharova

Observed names: L. V. POLEZHAROVA, L. V. Polezharova, L.V. Polezharova, LYUDMILA Polezharova, Lyudmila Polezharova, Lyudmila V. Polezharova, Polezharova, Lyudmila V.
ORCID: 0000-0002-2636-6567
Observed ORCID: 0000-0002-2636-6567
OpenAlex ID: A5049297378
Tax Incentives for Scientific and Technological Development: Experience of Foreign Countries and Russia
2025 · L. V. Polezharova, D. M. Volkov · Financial Journal · 9
PDF
E-Commerce Taxation in Russia: Problems and Approaches
2020 · L. V. Polezharova, A. M. Krasnobaeva · Journal of Tax Reform · 9
PDF
Effectiveness of Tax Benefits for Information Technology Organizations in Russia
2024 · I. V. Kolotovkin, L. V. Polezharova · Finance: Theory and Practice · 8
PDF
International Tax Planning Methodology and Best Practices of Russian Economy Deoffshorization
2015 · Inna Vladimirovna Lipatova, Lyudmila Vladimirovna Polezharova · Asian Social Science · 8
PDF
Cross-border transactions: development of tax administration tools
2023 · Alena Advokatova, Oleg Borisov, et al. · 5
Network Evolution Model with Preferential Attachment at Triadic Formation Step
2024 · Sergei Sidorov, Timofei Emelianov, et al. · Mathematics · 4
PDF
Tax on Digital Services: Assessment of the Advantage of the Introduction in Russia
2023 · А. Berger, L. V. Polezharova · Finance: Theory and Practice · 4
PDF
Development of Basic Methods of International Taxation in the Context of Digital Transformation of the Economy
2020 · L.V. Polezharova · Economics taxes & law · 4
Improving the Efficiency of Anti-Tax Base Erosion Regimes through Tax Modelling
2019 · L. V. Polezharova · Journal of Tax Reform · 4
Theoretical and Practical Prerequisites for Inter-Jurisdictional Division of TNC Profits by a Proportional Method
2018 · L. V. Polezharova · Economics taxes & law · 4
On the Issue of Introducing a “Minimum Tax” in Russia in the Context of International Tax Reform
2025 · L. V. Polezharova · Economics taxes & law · 3
PDF
Long-term transformation of fiscal instruments under sanctions pressure: Iran's experience and its relevance to Russia
2024 · Denis Maksimovich Volkov, Lyudmila Vladimirovna Polezharova · Налоги и налогообложение · 3
International tax models towards multinational companies from the perspective of national welfare
2020 · L.V. Polezharova, M.A. Goncharenko, et al. · Revista de la Universidad del Zulia · 2
PDF
Improving Russia’s Tax Policy in the Sphere of International Taxation
2024 · L.V. Polezharova, M.R. Pinskaya, et al. · Financial Journal · 1
PDF
Methodology for Analyzing the Effectiveness of Tax Administration Mechanisms for Cross-Border Transactions
2021 · L.V. Polezharova · Economics taxes & law · 1
Artificial Intelligence in Tax Administration: Room and Risks
2026 · L. V. Polezharova, S. S. Cheremisina · Economics taxes & law
PDF
Principles of Taxation of Excess Profits of Organizations
2026 · Lyudmila Polezharova, Dmitry Gusev · Auditor
PDF
Practical approaches and procedures for solving specific tax control issues using digital technologies
2025 · Lyudmila V. Polezharova, Nikita I. Bykov · Economic problems and legal practice
Citizenship and residency by investment programs as a challenge to tax deoffshorization and economic development
2025 · Lyudmila V. Polezharova, Boris M. Silaev · Economic problems and legal practice
Интернационализация налогового администрирования в цифровой век: кейс Федеральной налоговой службы России
2023 · Milogolov, Nikolai S., Polezharova, Lyudmila V., et al. · SibFU Digital Repository (Siberian Federal University)
PDF
An Economic and Analytical Approach to Assessing the Tax Risks of the Absence of an Actual Right to Income
2023 · L. V. Polezharova · Economics taxes & law
Tax Systems and Economic Growth in China and India
2023 · L.V. Polezharova · Economics taxes & law
Self-Regulating Organizations of the Information Technology Industry in the Tax Administration System
2022 · L.V. Polezharova · Economics taxes & law
PDF
Taxation of License Fees in Cross-border Trade in Intangible Assets in the Information Technology Industry
2021 · I. V. KOLOTOVKIN, L. V. POLEZHAROVA · EKONOMIKA I UPRAVLENIE PROBLEMY RESHENIYA
Experience in Using the Digital Services Tax and Prospects for Its Introduction in Russia
2021 · I. V. KOLOTOVKIN, L. V. POLEZHAROVA · EKONOMIKA I UPRAVLENIE PROBLEMY RESHENIYA
Works count: 29
Citation count: 66
H-index: 5
I10-index:
Year
Topic
Type