Abstract
During the International Conference organized by the Institute of Public Administration and Civil Service of the Russian Presidential Academy of National Economy and Public Administration, the author presented a research project he was carrying out and presenting at several international institutions (among others, the University of Leiden, in the Netherlands, and the Lomonosov State University, also in the Russian Federation). The work is still in progress and is expected to be completed not earlier than 2022, in the form of one or more publishable articles. The presented article is brief report on the presentation held. Firstly, the author discusses the reasons why the solution to the taxation problems does not lie so much in redesigning the allocation rules and adopting new anti-avoidance measures in corporate income taxes. In a second part, the author argues that solutions may arise from reforming existing indirect taxes, based on the production, sale, use or ownership of goods and services and explores the possibilities to solve the current corporate taxation problems.
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