Yulia (Paramonova) Kuchumova

Assistant Professor, Department of Economics, Higher School of Economics (St. Petersburg)

I received my Ph.D. in Economics at the University of Michigan (2015) after completing M.A.E. from the New Economic School, Moscow (2009) and undergraduate studies at the Moscow Institute of Physics and Technology (2007).

My primary field of research is Public Finance - with an emphasis on taxation enforcement theory. My recent research focused on issues of tax compliance. I have explored which instruments the tax authority could use in addition to tax audits to improve its strategy to fight tax evasion and raise tax revenue more effectively. Specifically, one of my papers has examined the role of information reporting, which helps the tax authority to collect more information about taxpayers’ income from third parties (such as employers, retailers, brokers, and others). Information reporting is a critical element of tax enforcement strategy; however, the tax agency needs wisely trade off its resources between audits and information reporting. My other papers study such innovative instruments as, for example, suspension of a driver’s license from a taxpayer who fails to pay his/her taxes. Such instruments are called collateral tax sanctions. They could be effective in some circumstances when a taxpayer has channels to escape paying his or her taxes completely or for a long period of time.

Please visit my home page at HSE (St. Petersburg)