International Tax Symposium "Theory and Practice of Tax Reforms"

Encyclopedia of the Theoretical Framework of Taxation

Encyclopedia of the Theoretical Framework of Taxation

Maiburov I.A., Ivanov Yu.B. (eds.) Encyclopedia of the Theoretical Framework of Taxation. Moscow, UNITY-DANA Publ., 2016. 503 p.

The "Encyclopedia of Theoretical Framework of Taxation", published in 2016, is the first edition of this type not only in the Russian Federation, but also in CIS countries. The monograph was prepared by a team of leading national and international experts 

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Download the title page.. Encyclopedia of the Theoretical Framework of Taxation. (Title page). 
Под ред. И.А. Майбурова, Ю.Б. Иванова. М.: ЮНИТИ-ДАНА, 2016. – 503 с. (Титульный лист).

Download the review..FINANCE. Taxes: Theory and Practice.
An outstanding publication of Russian tax specialists (Review).

In total, 22 doctors and 9 candidates of economic sciences from 11 universities and 7 scientific organizations, located in 9 cities, contributed to the preparation of the publication. These authors represent various economic schools. 


Due to the fact that the encyclopedia is focused on the theoretical framework of taxes and taxation, authors of certain articles have performed a comprehensive review of numerous international publications, including publications of classics of economics and public finance.

In total, the edition consists of 169 articles (entries) that are dedicated to separate terms.

Each article (entry) is structured in the same way and comprises the following sections:

  • - definition of the term;
  • - scope of its application;
  • - historical note;
  • - comparative analysis of approaches of different authors and scientific schools;
  • - structure of the concept and classification of types;
  • - factors affecting the investigated phenomenon;
  • - examples of practical application.

The inherent attribute of the article (entry) is a list of the most important Russian and international publications that are the most important for in-depth study of an investigated concept. The comprehensive approach to the presentation of the studies is carried out through a list of related terms included in each article.

The authors have carefully elaborated illustrations related to described terms, which, along with the clear structuring of the text, facilitates the use of the encyclopedia in the academic process graduates students enrolled in the programs  "State Audit", and "Finance and Credit" as well as postgraduates enrolled in 08.00.10 "Finance, Money Circulation and Credit".

The authors hope that this publication will be of theoretical and practical value to scientists and practitioners, engaged in taxation, public finance, and state regulation of  economy; tax consultants, graduate students, and students of economic specialties.

The authors will appreciate your feedback and comments on the articles of the Encyclopedia of Theoretical Framework of Taxation. We kindly suggest you fill out the Encyclopedia Reader's Application Form and send it to us at

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