Shkrebela Elena V.

Candidate of Economic Sciences, Senior Researcher

Phone number: (495) 629-47-13
E-mail: shkrebela@iep.ru

Education

  • 1976 - 1983 Kalinin State University, Department of mathematics Mathematician. Lecturer.
  • 1993 - 1995 Master course at the State University – Higher School of Economics. Master of Economics, Diploma cum laude.
  • 1993 -1995 Postbus 1738 3000 DR Rotterdam Holland, Department of Applied Economics. Master of Economics at the Erasmus University Rotterdam and at the Higher School of Economics.

Professional experience record

  • 1994 till present time – Institute for the Economy in Transition, Area of Research “Macroeconomics and Finance”, a researcher
  • Senior lecturer, Chair of State Administration and Public Sector Economics at the State University – Higher School of Economics

Area of interest in research

E. Shkrebela has the experience of theoretical and empirical research in the following areas:

  • Public finances in the period of transition,
  • Theoretical issues of taxation,
  • Tax evasion problem,
  • Macroeconomic aspects of the payments arrears problem,
  • Analysis of consequences of changes in tax legislation and budget perspectives,
  • Econometric methods of analysis of micro- and macroeconomic problems.

Participation in projects

  • Analysis of the tax and budget situation in the RF (monthly and quarterly IET reports).
  • Participation in elaboration of a model of tax revenues of budgets at different levels of the RF budget system (an IRIS grant). Participation in the IET collective of authors preparing the study “The development of the Russian financial market and the new instruments for the attraction of investments” commissioned by the Moscow Inter-bank Currency Exchange (MICEX).
  • Participation in the project aimed at the reform of the tax legislation in the Russian Federation (a US AID grant), participation in the collective of authors preparing the study “The problems of Russia’s tax system: theory, experience, reform” on the issues of “Taxation of enterprises’ profits” and “Taxation of small businesses.” Elaboration of recommendations on amendments to be introduced in draft articles of the Tax Code “The tax on proceeds of organizations” and “Special taxation regimes.”
  • Participation in the Know-How Fund project "Regional Finance Projects" as concerns the analysis of regional laws on taxes in the Perm Oblast. Participation in the study of the problem of subsidization of public transport.
  • Participation as an expert in the analysis of draft laws “the tax on profits (proceeds) of enterprises (organizations),” “the simplified system of taxation of small businesses,” “the single imputed income tax for certain types of activities” submitted to the State Duma.
  • Besides, E. Shkrebela has an experience of lecturing microeconomics, including conduct of seminars at the Bachelor and Master levels, as well as lecturing experience at the Master course of the State University – Higher School of Economics and the IET post graduate department. She also has an experience of lecturing economics of public sector at the State University – Higher School of Economics.

Publications

  1. Russian economy in 1995. Trends and Perspectives– Ye. Gaidar, ed., Section: “Tax policy,” with S. Sinelnikov – Murylev et al.), IET, Moscow, 1996 (as a coauthor)
  2. Russian economy in 1996 (the first half). Trends and Perspectives – Ye. Gaidar, ed., Section: “Tax policy,” with S. Sinelnikov – Murylev et al.), IET, Moscow, 1996 (as a coauthor)
  3. Russian economy in January through September of 1998: trends and perspectives. – Ye. Gaidar, ed., Section: “Tax policy,” with S. Sinelnikov – Murylev et al.), IET, Moscow, 1998 (as a coauthor)
  4. Problems of tax reform in Russia: an analysis of the situation and the prospects of development with S. Sinelnikov et al., R. M. Entov, ed., Chapter 3. Profit tax (pp. 92 – 160). Annexes 2 (pp. 241 – 266), 4 (pp. 279 – 291), 5 (pp. 292 – 306); Annexes 3, 6 (pp. 267 – 218, 307 – 318) as a member of the authors collective (S. Sinelnikov, L. Anisimova, S. Batkibekov, V. Medoyev, K. Reznikov, E. Shkrebela), Moscow, Evraziya Publishing House, 1998.
  5. The development of the Russian financial market and the new instruments for the attraction of investments () (As a member of the authors collective). Entov R., Radygin A., Mau V., Sinelnikov S., Trofimov G., Anisimova L., Arkhipov S., Drobyshevsky S., Zolotareva A., Lugovoi O., Shadrin A., Shkrebela E. Institute for the Economy in Transition. 1998, Chapter 2 as the coauthor of Lugovoi O. (pp. 96 – 149).
  6. An economy in transition. Essays on the economic policy of post-communist Russia 1991 – 1997. Ye. Gaidar, Head of the authors collective. Annex II, pp. 1034 – 1049, Moscow: IET 1998.
  7. The problems of Russia’s tax system: theory, experience, reform. Working Papers # 19R. Moscow: IET, 2000. Chapter 2 “Taxation of enterprises’ profits” (Vol. 1, pp. 121 – 315), Chapter 7 “Taxation of small businesses” (Vol. 2, pp. 97 – 171).
  8. Reforming the system of enterprises’ proceeds. E. Shkrebela, A. Zolotareva, (practical recommendations on the reform of the tax legislation based on the study “Improving the taxation of enterprises’ profits” carried out in the framework of the project “Reforming the system of taxation of enterprises’ profits in Russia” sponsored by the US Agency of International Development, published at the IET web site, Moscow, 2000 (325 pages, 601.4 thous. characters)
  9. Improving the taxation of small businesses in Russia. E. V. Shkrebela, S. S. Shatalov (practical recommendations on the reform of the taxation of small businesses based on the study “Improving the taxation of small businesses"  carried out in the framework of a cooperation agreement between IET and the US Agency of International Development, published at the web site of the Institute for the Economy in Transition, Moscow, 2000 (18 pages, 34.8 thous. characters).
  10. Economics of service provision. T. Drobyshevskaya, S. Drobyshevsky, A. Zolotareva, P. Kadochnikov, E. Shkrebela, published at the IET web site, Moscow, 2001, Know How Fund Russia, Working paper No. 12, Moscow, IET, 2001) (43 pages., 82 thous. characters, personal contribution - 13 pages)
  11. Impact of intergovernmental grants on the fiscal behavior of regional authorities in Russia. S. Sinelnikov, P. Kadochnikov, I. Trunin, E. Shkrebela Moscow, IET - CEPRA, 2001.
  12. Reform Process of the Profit Taxation (manuscript, presentation at the international conference "Post-Communist Economic Growth" held on March 20 – 21 of 2002, IET, Moscow) (11 pages, 36.6 thous. characters (32)).
  13. Grasp all, lose all (on the danger of attempts to find a universal solution of the problem of taxation of small businesses), Otechestvennye Zapiski, No. 4 – 5, 2002, pp. 205 – 216.
  14. Will the life of small businesses be easier under the simplified taxation treatment. Otechestvennye Zapiski, No. 2, 2003, (7 pages, 24 thous. print characters).
  15. Certain aspects of improvement of the Russian tax legislation, authors: S. Sinelnikov, S. Batkibekov, D. Nekipelov, Ye. Serova, I. Trounin, E. Shkrebela (20 pages, 60 thous. characters), Obschestvo i Ekonomika # 7, 2003.
  16. The tax reform in Russia: analysis of first outcomes and development prospects  IET Working Papers Series No. 50 R, chapters 3, 4 (pp. 52 – 152) and chapter 7 (as a coauthor of S. Sinelnikov – Murylev, S. Batkibekov, P. Kadochnikov and S. Ponomarkenko (pp. 238 – 301); Moscow, IET, 2003.
  17. Russian economy in 2002. Trends and Perspectives. Annex 3 – Reforming the Taxation of Small Businesses. pp. 155 – 165, Moscow, IET, 2003.
  18. Methodological instructions for the students studying the course “Economics of the public sector”, 140 pages, 250 thous. characters, at present the textbook is at the IET web site, the printed version is being prepared.
  19. The tax reform in Russia: analysis of first outcomes and development prospects. Working Papers # 50R. Batkibekov S., Bobylev Yu., Kadochnikov P., Ponomarenko S., Nepesov K., Sinelnikov-Murylev S., Trunin I., Shkrebela E. Moscow, IET, 2003 
  20. Tax Reform in Russia: Problems and Solutions. Working Papers # 67R. Sinelnikov-Murylev S., Kadotchnikov P., Nepesov K., Nekipelov D., Shkrebela E., Anisimova L., Starodubrovskaya I., Batkibekov S., Slavgorodskaya M., Bobylev Yu., Malinina T. Moscow, IET, 2004