We congratulate Olga Belomytseva, associate professor from the Department of Finance and Accounting, with a successful defense of the doctoral dissertation!
On September 8, Olga Belomytseva, associate professor fr om the Department of Finance and Accounting, successfully defended a doctoral dissertation on the topic called “Assessment of the Effectiveness of Tax Exemptions for Private Investors on Stock Market: Methodology and Tools” at the Novosibirsk State University of Economics and Management (NSUEM). The dissertation is written in 08.00.10 “Finance, Money Circulation, and Credit” under the direction of the President of NSUEM and Doctor of Economic Sciences Alexandr Novikov.
Shortly before the defense, in August, the publisher of the same university released Olga Belomytseva’s monograph “Methodology and Practice of Assessment of the Effectiveness of Tax Exemptions for Private Investors on Stock Market”.
“The monograph considers the relevant topic of “natural experiments” in economics, i.e. randomized controlled tests that are conducted in medicine and other natural sciences,” Olga Belomytseva tells. “The introduction of individual investment accounts in the Russian Federation in 2015, that became popular among the Russian investors is named as the “natural experiment”. The state bears substantial expenses on providing its citizens investment tax deductions. The monograph to a significant degree is based on complete statistical data about the individual investment accounts, first and foremost on the statistics of the Russian Federal Taxation Service, which were never analyzed in academic literature before. Some provisions of the monograph could be used to introduce amendments to the Russian Tax Code, with purpose of reforming the current tax exemptions and reorganizing and standardizing them.
The proposal to lim it investments of Russian investors in individual investment accounts in foreign securities, announced by an assistant professor of the IEM, has already been reflected in practice (the initiative was voiced in the State Duma).
The monograph is addressed, first of all, to the representatives of state authorities responsible for the implementation and adjustment of tax policy. The author also counts on the interest of private investors, representatives of self-regulatory organizations, researchers, university professors, students studying public finance, tax policy and financial markets.
The monograph is available in the IEM Library.
Shortly before the defense, in August, the publisher of the same university released Olga Belomytseva’s monograph “Methodology and Practice of Assessment of the Effectiveness of Tax Exemptions for Private Investors on Stock Market”.
“The monograph considers the relevant topic of “natural experiments” in economics, i.e. randomized controlled tests that are conducted in medicine and other natural sciences,” Olga Belomytseva tells. “The introduction of individual investment accounts in the Russian Federation in 2015, that became popular among the Russian investors is named as the “natural experiment”. The state bears substantial expenses on providing its citizens investment tax deductions. The monograph to a significant degree is based on complete statistical data about the individual investment accounts, first and foremost on the statistics of the Russian Federal Taxation Service, which were never analyzed in academic literature before. Some provisions of the monograph could be used to introduce amendments to the Russian Tax Code, with purpose of reforming the current tax exemptions and reorganizing and standardizing them.
The proposal to lim it investments of Russian investors in individual investment accounts in foreign securities, announced by an assistant professor of the IEM, has already been reflected in practice (the initiative was voiced in the State Duma).
The monograph is addressed, first of all, to the representatives of state authorities responsible for the implementation and adjustment of tax policy. The author also counts on the interest of private investors, representatives of self-regulatory organizations, researchers, university professors, students studying public finance, tax policy and financial markets.
The monograph is available in the IEM Library.