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JCR Category: Business in ESCI edition

Entrepreneurship and Sustainability Issues Open access
Journal Impact FactorTM (2023) 1.2 Q4
Journal Citation IndicatorTM (2023) 0.33 Q3

Articles

Controlled foreign companies: influence on the sovereignty of the national tax base

Liudmila Ivanovna Khoruzhy, Malvina Rasulovna Karabasheva, Hafis Ahmed oglu Hajiyev, Natalia Nikolaevna Zhadobina, Natalia Andreevna Alekhina, Rustem Adamovich Shichiyakh

3095    1531


Targets determination model for VAT risks mitigation at B2B marketplaces

Ravil Akhmadeev, Tatiana Morozova, Olga Yurievna Voronkova, Alexey A. Sitnov

4266    1654