About
18
Publications
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Introduction
Olga Karpova currently works at the School of Economics and Management, Ural Federal University. Olga does research in Taxation, Economic Geography and Development Economics.
Education
September 2016 - February 2021
September 2008 - July 2013
Publications
Publications (18)
One of the most important issues of regional development and planning is to determine the factors influencing the decision-making on the placement of new companies. The purpose of the study is to study the influence of socio-economic and tax factors on business decisions regarding the territorial location of a company in Russia. Panel data for the...
This article discusses the possible directions for the development of the regulatory function of the value-added tax (VAT) in Russia. The relevance of the study lies in the need to expand the set of tools to support the Russian exports. The aim of this work is to identify the possible directions for the development of the regulatory function of VAT...
The article considers the projects of customs digitalization in Russia and China known as Electronic Customs and Golden Customs. The first project has recently been developed, and the second has fully been implemented and is aimed at active expansion into the external environment. With a common goal-the creation of a single information space-approa...
В статье рассматриваются современные процессы трансформации налога на добавленную стоимость (НДС) на территории России в условиях цифровой революции. Дано определение понятий «цифровойНДС» и «умный НДС». Составлена декомпозиция цифровизации НДС, раскрывающая обширный арсенал цифровых инструментов в арсенале ФНС России. Установлено, что формат взаим...
В представленной статье рассмотрены проекты цифровизации таможенных служб России и Китая «Электронная таможня» и «Золотая таможня». Первый проект достаточно молод, второй – полностью внедрен и нацелен на активную экспансию во внешнюю среду. При общей цели – создание единого информационного пространства, подходы к реализации в рамках проектов значит...
The article considers the projects of customs digitalization in Russia and China known as Electronic Customs and Golden Customs. The first project has recently been developed, and the second has fully been implemented and is aimed at active expansion into the external environment. With a common goal - the creation of a single information space - ap...
This article analyzes the tax system in Russia and China, with the focus on the value-added tax (VAT). Since Russian-Chinese integration processes are fast growing, the subject has gained currency. The trend towards closer cooperation is due on the one hand to the reorientation of Russia from Europe to Asia, and on the other hand, the economic rise...
Статья посвящена сравнительному анализу таможенных процедур, осуществляемых в России и Китае. Применяемый метод сравнительного анализа облегчает изучение таможенного законодательства России и Китая. Выводы позволили выявить сходства и различия в перечне проце-дур и таможенных правилах.
The article focuses on a comparative analysis of the customs procedures implemented in Russia and
China. It proves that global integration processes require simplification of the international business
regulations. This problem is particularly urgent for Russia, since the country aims at closer trade
cooperation with China, including the Chinese pr...
Рассматриваются вопросы, связанные с особенностями возмещения налога на добавленную стоимость организациями-резидентами КНР. Автором анализируются две возможных схемы возврата уплаченного НДС в зависимости от типа фирмы-налогоплательщика. Делается вывод о том, что изменения в области налогового законодательства, введенные в первой половине 2016 г....
Projects
Projects (2)
Определить возможности использования НДС в качестве
воздействующего на экспорт фактора.
This study aims to offer a win-win optimal working scheme for the Sino-Russian customs process, that will include typical regulations for both countries, such as common customs declaration, one tariffs system, and development of uniform customs rules within New Silk Road for direct participants (export and import entrepreneurs).
The overall goal of research includes some sub-goals:
1) Consider comparison of China tax system and Russia tax system (particularly about customs duties).
2) Consider comparison of China and Russia customs rules and procedures.
3) To study international agreement about cross-border Sino-Russia collaboration.
4) To analyze materials after summits and forums on the matter.
5) To consider the effects of China's entry into the International Arctic government.
6) Consider comparison each of seven possible corridors from Russia point.
7) To create rules for new customs procedures.
