Yuriy Kolesnikov
Biographic Data
| ID | 10104803 |
|---|---|
| NAME | Yuriy Kolesnikov |
| GIVEN NAMES | Yuriy |
| FAMILY NAME | Kolesnikov |
| SIGNATURE | KOLESNIKOV Y |
| AFFILIATIONS | Southern Federal University, Rostov-on-Don, Russia |
| ORCID | 0000-0002-4057-0943 |
| VERIFIED | Yes |
| TOTAL WORKS | 3 |
| TOTAL CITATIONS | 0 |
| WORKS AS AUTHOR | 3 |
| WORKS AS EDITOR | 0 |
| FIRST PUBLICATION YEAR | 2021 |
| LATEST PUBLICATION YEAR | 2025 |
| H-INDEX | 0 |
Sustainable development modules
This study analyses the experience of integrating sustainable development modules into the curricula of two Kazakh universities. Unlike most Western models, the project is adapted to the conditions of a developing country, taking into account limited resources and institutional barriers. Key findings include an increase in students’ knowledge, but a group of “ecological indifference” was identified that requires special pedagogical approaches. Pr…
Tax Residency in the European Union and the Problems of Implementing Anti‐Tax Avoidance Legislation in the Frames of Digital Competition
In recent years, the rapid development of the digital economy has brought issues of taxation and tax residency in the European Union (EU) into sharp focus. Digital competition and globalization have changed traditional approaches to taxation, requiring legislative responses and new policies to be adapted to ensure fair and efficient tax systems. The EU actively addresses aggressive tax planning by developing new regulatory instruments such as the…
Taxation Issues for Digital Financial Assets
The objective of the study is to determine the status of a digital financial asset and the features of its taxation in the Russian Federation and progressive countries. Currently, there are three main taxation models that are used in this area: income tax, corporate income tax, and capital gains tax. The article explores the prospects for introducing the experience of foreign countries in the Russian Federation. The possible changes that may occu…
No prominent works on this page.
Taxation Issues for Digital Financial Assets
The objective of the study is to determine the status of a digital financial asset and the features of its taxation in the Russian Federation and progressive countries. Currently, there are three main taxation models that are used in this area: income tax, corporate income tax, and capital gains tax. The article explores the prospects for introducing the experience of foreign countries in the Russian Federation. The possible changes that may occu…
Sustainable development modules
This study analyses the experience of integrating sustainable development modules into the curricula of two Kazakh universities. Unlike most Western models, the project is adapted to the conditions of a developing country, taking into account limited resources and institutional barriers. Key findings include an increase in students’ knowledge, but a group of “ecological indifference” was identified that requires special pedagogical approaches. Pr…
Tax Residency in the European Union and the Problems of Implementing Anti‐Tax Avoidance Legislation in the Frames of Digital Competition
In recent years, the rapid development of the digital economy has brought issues of taxation and tax residency in the European Union (EU) into sharp focus. Digital competition and globalization have changed traditional approaches to taxation, requiring legislative responses and new policies to be adapted to ensure fair and efficient tax systems. The EU actively addresses aggressive tax planning by developing new regulatory instruments such as the…
Corporate Taxation and Avoidance (2 works) · Legal and Policy Issues (2 works) · Accounting (1 work) · Business (1 work) · Competition (biology (1 work) · Context (archaeology (1 work) · Curriculum (1 work) · Digital economy (1 work) · Digital Platforms and Economics (1 work) · Directive (1 work)