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Regular version of the site

3 Bolshoy Trekhsvyatitelsky Pereulok, room 326
Phone: 8 (495) 7729590,
ext. 23040

School Head Vadim Vinogradov
Deputy Head Larisa Soldatova
Manager Alfia Taktarova
Global Food Value Chains and Competition Law

Edited by: I. Lianos, A. Ivanov, D. Davis.

Cambridge: Cambridge University Press, 2022.

Актуальные проблемы дифференциации в трудовом праве России

Batusova E. S.

Законодательство. 2023. No. 8. P. 25-33.

Book chapter
Russia: Legal Response to Covid-19

Khramova T. M.

In bk.: The Oxford Compendium of National Legal Responses to Covid-19. Oxford University Press, 2021.

Working paper
Fairness Meets Machine Learning: Searching For A Better Balance

Semenova E., Перевощикова Е. Ю., Ivanov A. et al.

Law. LAW. Высшая школа экономики, 2019

Tax Law of Foreign Countries

Academic Year
Instruction in Russian
ECTS credits
Delivered by:
School of Public Law
Elective course
2 year, 3 module


Программа дисциплины


The tax system of each state has its own characteristics, due to the nature of its development, the state of national traditions, social psychology. However, in any case, it should be based on such an organizational basis that would allow it to function with the lowest costs both for the country as a whole and for a specific subject of taxation. In most market economies, radical reforms of the tax authorities were undertaken in the 1980s. These reforms were most often aimed at simplifying the structure of income taxes by leveling rates. Tax policy pursued the goal of mitigating the impact of income on distortions in the economy, leveling the conditions for the functioning of economic entities and simplifying the tax system. The study of the experience of building tax systems in other countries, their positive and negative experience allows you to rationally build the tax system in Russia. Using the Western model as an example, one can understand what in the long term it is necessary to strive for and what to avoid.
Цель освоения дисциплины

Цель освоения дисциплины

  • The purpose of studying the discipline "Tax law of foreign countries" is to prepare the student for solving problems in accordance with the types of professional activities, including: a) law-making activity: the use of the theoretical foundations of the legal regulation of tax legal relations in foreign countries for their subsequent application in professional activities; b) law enforcement activity: substantiation and decision-making within the limits of official duties within the framework of tax legal relations, the commission of actions related to the implementation of the norms of the legislation of the Russian Federation on taxes and fees, other norms of the tax legislation of foreign countries
Планируемые результаты обучения

Планируемые результаты обучения

  • As a result of mastering the discipline, the student is able to apply the normative legal acts of foreign states regulating relations in the tax field in the implementation of professional activities along with other branches of law
  • As a result of mastering the discipline, the student must know the procedural aspects of the establishment, introduction and collection of taxes and other mandatory payments in foreign countries, the implementation of tax administration and the procedure for exercising tax control; rules for bringing taxpayers and other taxable persons to responsibility for violation of the tax legislation of foreign states, the procedure for challenging acts of tax authorities, actions of inaction of officials.
  • As a result of mastering the discipline, the student must know the theoretical foundations of the legislation of foreign countries on taxes and fees, law enforcement practice, ensuring the implementation of financial and tax law in the implementation of professional activities
  • As a result of mastering the discipline, the student must possess the skills of conducting comparative legal research, historical and legal research in the tax field.
Содержание учебной дисциплины

Содержание учебной дисциплины

  • The general principles of construction tax policy in foreign countries.
  • The general characteristics of tax statistics of foreign countries
  • The procedure for organizing tax services
  • Organization of control over the payment of taxes
  • The ratio of direct and indirect taxation in foreign countries
  • The US Tax System
  • The Canadian Tax System
  • The German tax system
  • The Japanese tax system
  • The tax system in Spain
  • The tax system in Italy
  • The Swiss tax system
  • The UK Tax System
  • The tax system in France
  • Tax systems of the Scandinavian countries
Элементы контроля

Элементы контроля

  • неблокирующий Participation in class discussions
    The control element is carried out in an offline format (in the event of a worsening epidemiological situation, the control element format can be changed to online)
  • неблокирующий Test
    The exam is conducted using distance technology.
  • неблокирующий Exam
    The control element is carried out in an offline format (in the event of a worsening epidemiological situation, the control element format can be changed to online)
Промежуточная аттестация

Промежуточная аттестация

  • 2021/2022 учебный год 3 модуль
    0.5 * Exam + 0.3 * Test + 0.2 * Participation in class discussions
Список литературы

Список литературы

Рекомендуемая основная литература

  • Tsindeliani, I. A. (2016). Tax Law System. International Journal of Environmental and Science Education, 11(10), 3937–3946.
  • Zolotareva, A., & Shatalov, S. (2013). The Role of Precedent in the Tax Law of Foreign Countries. Published Papers.

Рекомендуемая дополнительная литература

  • Avi-Yonah, R. S. (2007). International Tax As International Law : An Analysis of the International Tax Regime. Cambridge University Press.