Malinina Tatiana A.

- Senior Researcher

- Head of Tax Policy Department, Center for Macroeconomics and Finance

Date of Birth May, 27, 1980
Senior Expert, Macroeconomics and Finance Department

Education:

  • 1997–2001 Moscow State University, Faculty of Economics, Diploma of higher education (cum laude diploma)
  • 2007–2008 Academy for the National Economy under the Government of the Russian Federation, Faculty of Economics, Diploma of higher education (cum laude diploma) 

Key Qualifications:

The areas of expertise include financial accounting (International Financial Reporting Standards – IFRS, International Public Sector Accounting Standards, General Accepted Accounting Principles – US GAAP), tax accounting, tax policy.

Main projects:

  • Analysis of the influence of current legislation on the corporate sector and prospects for its reform (JSC "Russian Aluminum", 2003);
  • Analysis of the tax reform influence on the oil sector and drafting of legislative amendments for the improvement of the Russian tax system (JSC "Surgutneftegas", 2003);
  • Monitoring and forecasting of the consequences of reforming RJSC "UES Russia" (RJSC "UES Russia", 2003);
  • Development of Russian Financial Markets after Crisis 1998: New Investment Opportunity for the Enterprises (RF Ministry of Industry, 2003);
  • Improvement of the system of managing state debt, accounts payable, and contingent liabilities in the Republic of Karelia (Department of International Development of Great Britain, 2003–2004);
  • A comparative analysis of the results of tax reform in countries with transitional economies, and the development of proposals concerning Russian tax policy (Bureau of Economic Analysis, 2004);
  • Restructuring of the budget sphere and improving of efficiency of expenditures of regional and local budgets (World Bank, 2005);
  • Reform of public investment at the regional (municipal) level (World Bank, 2005);
  • Recommendations for development of draft consolidated report on results and main directions of activities of RF Government (RF Ministry of Economic Development and Trade, 2005);
  • Proposals for improvement of budget expenditures effectiveness (RF Ministry of Transport, 2005);
  • The improvement of taxation of nonprofit organizations (USAID, 2005–2006);
  • The development of legislative projects and other normative-legal acts to create favorable conditions for nonprofit organizations carrying out socially significant activity (RF Ministry of Economic Development and Trade, 2006);
  • Evaluation and design of the tax law and tax policy (RF Ministry of Finance, RF Tax Service, World Bank, 2005–2007; expert on income taxation and project administrator);
  • The evaluation of potential obstacles to the implementation of IFRS in the legislation of the Russian Federation (RF Ministry of Finance, 2006–2007; project manager);
  • Evaluation and analysis of quality standard of financial management in Ministry of Transport as budget planning entity and development of measures for its improvement (RF Ministry of Transport, 2007);
  • Analysis of technical terminology and the development of proposals for improvements to economic-legal terminological reference materials for RJSC "UES of Russia" (RJSC "UES Russia", 2007);
  • The provision of tax consulting services concerning reform in the electric energy sector (Center for the Optimization of the Expenditures of UES, 2007–2008);
  • Development of methodological recommendations for calculation of aviation entities financial expenditures related to sustaining alertness and carrying search-and-rescue operations (RF Federal Air Navigation Authority, 2008; team leader);
  • Assistance to the RF Ministry of Finance in designing legislation for securing transborder insolvency of financial institutions procedures (World Bank, 2008);
  • Expert for RF Ministry of Finance in developing draft law on introduction of amendments and additions to the RF Tax code due to consolidated tax returns for the corporate income tax (2008);
  • Comparative analysis of Russian tax system and tax system in OECD countries, the comparison of methods for evaluation of tax policy results, taxation of multinational companies, level of tax avoidance, equability of tax burden and consumption taxes (RF Ministry of Finance, 2008; team leader);
  • Expert for RF Ministry of Finance in preparation a draft law on introduction of amendments and additions to the RF Tax code due to improvement of accrual of depreciation for reading in State Duma (2008);
  • The development of the suggestions concerning the direction for improvement of the legislation on regulation of taxation of the innovative activity (RUSNANO, 2009);
  • Expert for RF Ministry of Finance in preparation a draft law on introduction of amendments and additions to the RF Tax code due to improvement of taxation of incomes from operations with securities and derivatives for reading in State Duma (2009).

Publications:

  • Sinelnikov-Murylev S., Trunin I., Goldin M., Ilyasova G., Conrad R., Kornienko N., Malinina T., Tolmacheva I., Shkrebela E. Problems of taxation of non-commercial organizations in Russia – M.: IET, 2007.
  • Anisimova L., Malinina T., Shkrebela E. (ed. Sinelnikov-Murylev S., Trunin I.). Corporate income tax: main issues and ways of improvement. – M.: IET, 2008.
  • Anisimova L. Kadochnikov P. Malinina T. Nazarov V. Sinelnikov-Murylev S. Trunin I. Reform of the personal income taxation in Russia: 2000–2007 results. – M.: IET, 2008.

Languages:

Russian, English, French, Spanish.