Stepan Bykov
Vice-rector for International Affairs : Headquaters, University's management (since 2021)
Associate Professor: Schools and Departments, Baikal School of BRICS (since 2019)
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Degree

Candidate of Sciences (PhD), Economy

Education

Education, degrees
2004
Lawyer , Baikal State University
2005
Finance, Baikal State University
Internships
2015
Conteraction against tax avidance, Pax Plank Institute for tax law and public finance

Languages

English
German
Teaching
Publications
2018
Stepan S. Bykov, Horst Zimmermann. Tax expenditure as a problem in intergovernmental relations. Journal of tax reform (https://jtr.urfu.ru/en/archive/journal/95/article/1114/)
Stepan S. Bykov, Irina V. Guschina, Irina N. Medik. Development of the New Silk Road Economic Belt through the harmonization of the tax burden on production factors in Russia and China: the development of a comparison methodology. Bulletin of Baikal State University (http://izvestia.bgu.ru/reader/article.aspx?id=21985)

2015
Stepan S. Bykov, Anna P. Kireenko, Ekaterina N. Nevzorova Criminal law's reaction to shadow economy: borders, character and areas for improvement. Russian Journal of Criminology (http://elibrary.ru/item.asp?id=21208901)

2014
Bykov S. S. To discussion on the notion of counteraction against tax evasion and tax avoidance and their value in recognition of tax law as an independent law branch. Bulletin of Baikal State University (http://elibrary.ru/item.asp?id=21208901)
Bykov S. S., Batoroev K.Y. The methodology of counteraction against evasion of social security contribution and ways of its improvement. Bulletin of Baikal State University (http://elibrary.ru/item.asp?id=21252603)

2013
Bykov S. S. Tax incentive classification as a step for tax expenditure estimation. Bulletin of Baikal State University (http://elibrary.ru/item.asp?id=20387423).
Bykov S. S. The impact of the Russian Supreme Arbitrage Court legal position on the evolution of approaches to VAT tax base and deductions correction. Scientific papers of NDFI.    

2012
Bykov S. S. The key role of counteraction against tax avoidance and tax evasion in Russian Tax law forming. Taxes and Financial law (http://elibrary.ru/item.asp?id=18388338).
Orlova Y. N., Bykov S. S. Local budgets tax expenditures's role in formation of tax capacity. Economic problems (http://elibrary.ru/item.asp?id=19100244).
Bykov S. S. The procedure of transfer pricing tax control and its role in improving of the efficiency of tax regulation. Actual problems of law and sector-specific legislation.
Bykov S. S., Kutuzova E.S. Methods of counteraction to tax evasion: classification and problems of their application. Bulletin of Baikal State University (http://elibrary.ru/item.asp?id=18030480).
Bykov S. S. Counteraction against tax avoidance and tax evasion as a function, law principal and vector of development in Russian Tax law. Problems of counteraction against tax avoidance (http://elibrary.ru/item.asp?id=19986918).

Books

Maiburov I.A., Ivanov Y.B. etc. Encyclopedia of theoretical foundations of taxation (Moscow, UNITI-DANA publ., 2016)
Kireenko A. P., Bykov S. S. Tax compliance costs in Russia (Irkutsk, BSUEL Publ. 2012)

Chapters

Environmental taxation within the context of fiscal federalism (2018) in I.A. Majburov ed. Environmental Taxation
Taxation of natural resources within the context of fiscal federalism (2018) in I.A. Majburov ed. Taxation of Natural Resources
Special economic zones within the context of fiscal federalism (2017) in I.A. Majburov ed. Special economic zones: theoretical and methodological aspects of development
The role of VAT exemptions in the financing of subfederal expenditures (2015) in I.A. Majburov ed. Fiscal federalism: problems and perspectives of development
Theoretical foundation for tax incentives: classification criterion (2014) in I.A. Majburov ed. Tax incentives: theory and practice.
Tax-based regulation efficiency: developing approaches to estimate (2014) in M.A. Vinokurov ed. Russian society development: law and economic issues.
Role of the institute of accounting policies in improvement of the effectiveness of taxation (2013) in I.A. Majburov ed. Economics of tax reforms.
Methods of counteraction against evasion of compulsory pension insurance (2013) in D.A. Fedotov ed. Russian pension system: key issues and direction of development
Methods of counteraction against tax avoidance and tax evasion in Russian Tax law (2012) in I.A. Majburov ed. Tax avoidance and tax evasion: problems and solutions
Peculiarities of taxation of non-state pension provision. Implementation of income tax accounting for private pension funds (2012) in D.A. Fedotov ed. Current state and prospects of development of the Russian pension system.
Contact
SPIN-RSCI: 6744-5428
ResearcherID: C-3462-2015
Scopus AuthorID: 56880011800