Minina Elena E.

- Senior Researcher

- Senior Researcher at the Tax System Development Department, Center for Macroeconomics and Finance

Date of birth: 1 June 1976
Telephone number: 89104481470
E-mail: velikova@iep.ru

Education

  • Finance Academy at the Government of the Russian Federation; Specialty 08.00.00 Economic Sciences
  • Postgraduate education: 2004, Financial Research Institute; Specialty 08.00.10 Finance, Money Circulation and Credit

Foreign Languages
English - advanced level
French - beginner level
Estonian - beginner level

Work Experience

  • November 2011 - present: RANEPA, Senior Researcher
  • July 2007 - present: Ye. T. Gaidar Institute for Economic Policy, Senior Researcher
  • June 2006 - November 2011: Institute for Real Property Registration, Valuation and Taxation Issues (IPRONN) (Autonomous Non-profit Organization), Senior Economic Consultant
  • March 2003 - June 2006: Limited Liability Company BeringPoint, Economic Consultant
  • July 1998 - March 2003: Limited Liability Company Center for Real Estate Market Analysis (CREMA)?, Economist

Professional Interests
Research and consulting activities in the field of taxation in the framework of the EAEUН and the oil-and-gas sector; real estate taxation and tax policy

Participation in Research Projects

  • Real Property Taxation - A Real Property Taxation Experiment. USAID. 1998-1999.
  • Tax Reform. TACIS. 1999-2001.
  • Fiscal Reform II. A project of cooperation between the EU and the Russian Federation.
  • Elaboration of a Strategy for the Provision of Information Services to Taxpayers. Federal Tax Service of the Russian Federation. 2006–2007.
  • Development of Explanatory Materials on Tax Legislations Designed to Assist Taxpayers. Federal Tax Service of the Russian Federation. 2007 - 2008.
  • Provision of Tax Consulting Services Concerning the Electricity Industry Reform. JSC FGC UES of Russia. 2007.
  • Preparation of the draft Decree of the Government of the Russian Federation On the Allocation of Subsidies, from the Federal Budget, Designed to Compensate for the Cost of Technological Connection of Energy-generating Objects Recognized As Qualified Objects Functioning on the Basis of the Use of Renewable Energy Sources. OJSC RusHydro. 2008.
  • Cross-border Insolvency of Financial Institutions. Ministry of Finance of the Russian Federation, World Bank. 2008.
  • Elimination of Double Taxation, Achieved Primarily by Applying the Arm's Length Principle Prescribed in the Manual on Transfer Pricing for Transnational Corporations and Tax Administrations. The study was performed for the Academy of National Economy. 2008.
  • Improvement of Taxation in the Oil Industry. TNK-BP. 2008.
  • Analysis of the Possibilities for Adapting Russian Legislation to the Normative Legal Base of the Organization for Economic Co-operation and Development (OECD) in the Light of the Negotiation Process Concerning Russia's Accession to the OECD. OECD. 2009.
  • Analysis (Evaluation) of Normative Legal Regulation of the Russian Financial Market for the Purposes of Elaborating the Improvement Directions for Establishing in the RF an International Financial Center, with Due Regard for the Experiences of Well-known International Financial Centers. 2009.
  • Comparative Administration in CIS Member States, Scientific Research Project (Gaidar Institute, RANEPA). 2010.
  • Development of a Mechanism for Exercising, by the FTS of Russia, of Its Functions of Recovering the Outstanding Debts of Foreign Debtors to the Russian Federation, Including Outside of the Territory of the Russian Federation, Including Also by Initiating Bankruptcy Procedures, Scientific Research Project of the Federal Tax Service FTS. 2010.
  • Improvement of the Tax System of the Russian Federation for the Purposes of Strengthening Environmental Protection, Scientific Research Project of the RANEPA, 2010.
  • Basic Principles of the Methodology of Identifying Tax and Financial Risks for Tax Administration Purposes, Scientific Research Project, 2011.
  • Normative Legal Foundation of International Cooperation Regulation in the Sphere of Transfer Pricing Control. Scientific Research Project, 2011.
  • Study of the Impacts of Economic, Legislative, Tax Administration Factors on the Dynamics of Tax Receipts As Total and By Main Tax Type. Scientific Research Project of the Federal Tax Service (FTS), 2011.
  • Legal Obstacles to Tax Administration Harmonization of the Member States of the Customs Union and the Ways to Overcome Them. Scientific Research Project of the Gaidar Institute, 2011.
  • Elaboration of the Procedure for Acts of Tax Agencies Aimed at Recovering Overdue Mandatory Payments Owed to the Budgetary System of the Russian Federation by Liquidated Legal Entities and Heirs of Deceased Persons or Persons Deemed to be Deceased. FTS, 2011.
  • Comparative Analysis of Legal and Tax Climate in the Member States of the Customs Unionа". Scientific Research Project of the RANEPA, 2012.
  • Elaboration of Proposals for Improving the Efficiency and Safety of the Use of the Strategic Resource Base of the Arctic Seas and the Continental Shelf of the Russian Federation. Scientific Research Project of the RF Ministry of Economic Development, 2013.
  • Tax Competition between Countries and Associations of Countries across the Post-Soviet Space. Scientific Research Project of the RANEPA, 2014.
  • Elaboration of the Concept of Developing the Tax Aspects of Economic Integrations in Conditions of a Single Market: Tax Sovereignty, Competition of Jurisdictions, Stimulation of Economies, Coordination of Tax Policies, Reduction of Capital Outflow to Offshore Zones. Scientific Research Project of the Eurasian Economic Commission (EEC), 2014-2015.
  • New Standards of Providing Assistance in Tax Matters in the OECD and Their Applicability for the Russian Federation. Scientific Research Project of the RANEPA, 2015.
  • Elimination of Excessive Legal Barriers to Entrepreneurial Activities in the Territory of the Customs Union and Joint Economic Space. Scientific Research Project of the RANEPA, 2015.
  • Prospects for Improving the Taxation of Electronic Business in the Russian Federation. Scientific Research Project of the RANEPA, 2016.
  • Modern Approaches to the Taxation of Representative Offices and Affiliations of Foreign Companies (BEPS, FATCA). Scientific Research Project of the RANEPA, 2016.

Publications

1. The Convention on Mutual Administrative Assistance in Tax Matters: Russia's New Obligations, European Experiences, OECD Recommendations / Velikova E.E., Mambetalieva A. N. // Finance. 2016. No 6. P. 46-51.
2.
Financial Measures in the Struggle against Money Laundering: Legislative Aspects / Velikova E.E., Mambetalieva A. N. // Finance. 2016. No 8. P. 29-34.
3.
Taxation of Intangible Assets in Conditions of a Digital Economy / Velikova E.E., Pushkareva N. A. // Taxes and Finance. 2016. No 2 (30). P. 41-47.
4.
Legal Issues of Administering Foreign-controlled Companies / Kornienko N. Yu., Velikova E.E. Moscow: 2014. Series 14/9. Scientific Reports: State and Law.
5.
Improvement of Personal Taxation in the Member States of the CU and EES / Velikova E.E. // Taxes and Finance. 2014. No 1. P. 38-41.
6.
Mineral Resources Extraction Activities in the Continental Shelf: Some Unresolved Issues / Velikova E.E. // Tax Policy and Practices. 2013. No 8 (128). P. 20-23.
7.
Some Issues of Creating Tax Conditions for Oil, Gas, and Hydrocarbon Extraction in the Continental Shelf / Velikova E.E. // Oil, Gas, and Business. 2013. No 8. P. 55-58.
8.
Some Issues Pertaining to the Tax Climate in Two Member States of the Customs Union, Russia and Belarus, and the Prospects for the Harmonization of Their Systems of Direct Taxation / Velikova E.E. // Taxes and Finance. 2013. No 3. P. 21-29.
9.
Russian Economy in 2010. Trends and Outlooks / Mau V. A., Sinelnikov-Murylev S. G., Trunin P. V., Sokolov I. A., Tishchenko T. V., Siluanov A.G., Nazarov V. S., Mamedov A.A., Drobyshevsky S. M., Abramov A. E., Borisov S., Shadrin A. E., Asrafieva E.V., Izryadnova O.I., Ilyukhina E.A., Bobylev Yu.N, Karlova N.A., Shagaida N.I., Yanbykh N.I., Yanbykh R.G., Volovik N.P. et al. / Eds.: S. Sinelnikov-Murylev (EIC), A. Radygin,N. Glavatskaya. Moscow:? 2011. Issue 32.
10.
EU Experiences in Mutual Administrative Assistance in Tax Recovery / Velikova E. // Russian Economy: Trends and Perspectives. 2011. No 1. P. 64-66.
11.
Prospects for Setting Up an International Financial Center in the Russian Federation / Drobyshevsky S.M., Khudko E.V., Velikova E.E. Moscow: 2010. Series 139R Scientific Works.
12.
Important Transfer Pricing Issues / Kornienko N., Velikova E. // Russian Economy: Trends and Perspectives. 2009. No 1. P. 57-60.
13.
Notification of Foreign Creditors of Financial Organizations of the Initiation of Proceedings in Bankruptcy against a Debtor /
Velikova E. // Russian Economy: Trends and Perspectives. 2008. No 12. P. 69-71.
14.
Financial Tools for Implementing Environmental Protection Policies in Europe / Velikova E. // Financial Issues of the Economic Recovery of the State and Enterprises in Market Conditions. Part 2. Moscow: Institute of Economics and Anti-crisis Management, 2005.
15. An Analysis of the Practices of Recovering Ecological Fees in Perm Oblast / Velikova E. // Oil, Gas, and Business. 2005. No 6.
16.
Ecological Taxes in the UK / Velikova E. // All about Taxes. 2004. No 12. P. 55-58.
17. The Development of the System of Pollution Fees in The Netherlands / Velikova E. // New Economic Methods, Issue 9. Financial Research Institute. Moscow: 2004.

Mass Media Publications

1. Abolition of VAT: A Stimulus for Economic Growth or Losses for the Budget? Participation in Discussion // Parliamentary Gazette, 13.03.2014.