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Косов Михаил Евгеньевич

Высшая школа юриспруденции и администрирования

Профиль на hse.ru ↗ тел.: +7 (495) 772-95-90 | 15819
Публикаций
155
Языков
2
Наград
7
Конференций
0
Профиль Публикации (155) Курсы (16)

Профессиональные интересы

оптимизация налогообложенияналоговые рискиналоговый менеджментналоговое администрированиеналоговый процессэкологическое налогообложениетеория налогообложенияналоговые реформыналоговые льготыналоги в цифровой экономикеуклонение от уплатив налоговналоговая политикамеждународное налогообложение

Должности

  • заместитель директора — Высшая школа юриспруденции и администрирования
  • Профессор — Высшая школа юриспруденции и администрирования

Био

  • · Начал работать в НИУ ВШЭ в 2015 году.

Образование

  • 2013 · Ученое звание: Доцент
  • 2008 · Кандидат экономических наук
  • 2006 · Специалитет: Всероссийская государственная налоговая академия Министерства финансов Российской Федерации, специальность «Налоги и налогообложение», квалификация «Специалист по налогообложению»

Награды и поощрения

  • · Медаль "Профессиональный учебник" (январь 2025)
  • · Почетное звание "Почетный работник образования города Москвы" (ноябрь 2024)
  • · Благодарность Министерства финансов Российской Федерации (февраль 2024)
  • · Благодарность первого проректора НИУ ВШЭ (март 2023)
  • · Благодарность НИУ ВШЭ (ноябрь 2022)
  • · Грамота Московского Патриархата (декабрь 2021)
  • · Лучший преподаватель — 2022–2023

Идентификаторы исследователя

Публикации (155)

Effectiveness of Students' Motivation Factors in the Competency-Based Approach: A Case Study of Universities in Russia and Indonesia

2022 · ARTICLE · en

The study aimed to explore the influence of motivation factors on the development of professional competencies using Russian and Indonesian institutions of higher education as case studies. In pursuit of this objective, quantitative survey methodology was incorporated, and surveys were conducted during November and April of the 2018/2019 to 2021/2022 school years. The questionnaire was developed with a 10-point rating scale, aimed at addressing the development of students' professional competencies and the factors that motivate learning and competency development. Using the questionnaire, the level of professional competency development of students in Russian and Indonesian universities has been empirically analysed. The results of the study supported the spiral nature of students' professional competencies development, showing that the development of professional competencies follows a progressive and non-linear nature of component development. These results confirm that the process of professional competency development is structurally divided into separate, relatively independent stages reflecting sequential and gradual progression. The positive character of the influence of the balanced development level of intrinsic and extrinsic motivation factors on the formation of students' professional competencies has been established. The results of the research may prove useful for educational institutions and public administration bodies for the development of effective mechanisms for students' motivation within the framework of competency-based approach implementation in higher education.

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Two-parameter model of optimization of the progressive taxation system and its applicability

2022 · ARTICLE · en

The work aims to develop a model of income taxation that allows strengthening the fiscal effect of personal income tax and reducing the differentiation of income levels of different segments of the population, as well as assessing the impact of the proposed model on social inequality in Russia. To achieve this goal, a special two-parameter model of progressive income tax was developed, reflecting the result of studying the features of modern Russian taxation in the context of personal income tax. The key advantage of the developed tax model is the ability to assess social differentiation (by income category) in a pairwise subdecile breakdown, which allows the state to conduct a more balanced policy concerning each of the income groups participating in the study, which can be expressed, for example, in granting special tax preferences to decile groups that need it.

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Empirical Evaluation of Educational Service Quality in the Current Higher Education System

2022 · ARTICLE · en

During the transition to the mixed education model during the Covid-19 pandemic, some issues have emerged in the matter of providing and supporting the quality of university education in all countries, including educational programs' relevance to the demands of the labor market, expectations of students and their families, digital transformation of the educational process, and economic stability of institution networks. The purpose of the research was to evaluate the quality of educational services in the higher education systems of Indonesia and Russia. The study systematized several essential factors for achieving educational service quality in the current higher education systems, given the limitations imposed by Covid-19. Following this objective, the study utilized a quantitative approach, adopting the SERVQUAL model that measures the service quality across five service dimensions: tangibility, reliability, responsiveness, assurance, and empathy. The model aided the development of the questionnaire to assess the quality of the educational services of Indonesian and Russian universities. The questionnaire included 25 close-ended questions on two scales: one to measure the students' expectations regarding the quality of educational services and the other to measure the students' current perceptions. A snowball technique was used to recruit students from Indonesian and Russian universities as participants in the study. The students were asked to assess the educational services of their universities based on their initial expectations and current perceptions. Overall, the students of both countries revealed that they had high expectations from the educational services of their universities. However, the current perceptions of the Russian students regarding the quality of educational services provided by their universities are higher and more positive than the perceptions of the Indonesian students regarding the quality of educational services being delivered to them. The findings of the study have implications for education practitioners.

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Increasing the effectiveness of educational technologies in the foreign languages learning process by linguistic students (comparative analysis of Russian, Indonesian and Egyptian experience)

2022 · ARTICLE · en

The aim of the study is to investigate the effectiveness of educational technologies in the foreign language learning process by linguistic students. The focus is to compare the experiences of Russia, Indonesia, and the Egyptian language experience regarding effective of educational technologies. The role of educational technologies has gained significant importance recently; therefore, considering this aspect, the study focused on a comprehensive discussion on this aspect using previous literature and argues what has been examined previously. The rationale and significance of the study are provided, along with the brief structure of the research. Besides, the study opts for a quantitative methodology to present empirical insights into the use of educational technologies in the foreign language learning process by linguistic students in Russia, Indonesia and Egypt. To analyze and interpret the research data, a descriptive technique is used where data was collected from 90 students (30 from each country). The collected data was analyzed using statistical tools, namely SPSS, where descriptive analysis was used to determine the effectiveness of educational technologies in the foreign language learning by Russian, Indonesian, and Egyptian students. The data findings revealed that the use of educational technologies in foreign language learning facilitated the learning process for the students with the integration of various technologies ranging from computer-assisted activities and audio-visual devices to online resources and social media. The findings also revealed that the utilization of technology-assisted tools proliferated the foreign language learning, making the language learning process highly engaging and interactive, while enabling the students to have better control and autonomy over their learning, wider resource accessibility, helping improve the pronunciation, and enabling to interact with native speakers. Hence, the study concluded that technology positively contributed to the language learning experience of the students, irrespective of the location.

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Assessing the Quality and Efficiency of Education in Rural Schools through the Models of Integration and the Cooperation of Educational Institutions: A Case Study of Russia and Indonesia

2022 · ARTICLE · en

Education is an important part of life that helps people improve their socio-economic conditions. However, unequal resource allocation affects education efficiency and quality in urban and rural areas. In this regard, this research aimed to study the implementation of integration and cooperation models amongst educational institutions to improve the quality and efficiency of education in the rural areas of Russia and Indonesia. The study has used primary data collection based on a questionnaire to accomplish its goals. Different factors such as the working environment, vocational education, financial incentives, integrated curriculum, and webbed network system are examined. The results show that an integrated curriculum and webbed network system are the most critical factors for enhancing education quality and efficiency in the educational institutes of rural Russia and Indonesia.

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Investigating the effect of Islamic values on citizenship behaviours of Muslim citizens

2022 в печати · ARTICLE · en

Islamic values are among the topics that are considered by people in an Islamic society in human and organisational life and paying attention to them can have positive consequences for the individual and the organisation. The purpose of this study is to investigate the effect of Islamic values on citizenship behaviours of Muslim citizens. The research is applied in terms of purpose and descriptive-survey in terms of nature and method. The statistical population of this research includes 2600 Muslim employees of 45 manufacturing Indonesian organisations in 2021. The sample size was estimated to be 335 by simple random sampling. The data collection tool of this study is a questionnaire. The validity of questionnaire was confirmed by confirmatory factor analysis and reliability by Cronbach’s alpha coefficient; further, data analysis was performed using linear structural relationships (LISREL) software. The results of structural equations modeling showed that Islamic values have a positive and significant effect on citizenship behaviours of Muslim citizens (p = 0.78; T-Value= 8.62).

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Совершенствование подхода к оценке долговой устойчивости Российской Федерации

2021 · ARTICLE · ru

Влияние внешних и внутренних макроэкономических факторов все больше обостряет уже существующие проблемы в долговой политике Российской Федерации. Становится очевидным, что использование заимствований как эффективного инструмента экономической политики в настоящее время требует адаптации к действующим в отношении России экономическим санкциям и разработки новых актуальных подходов и методов управления долговой устойчивостью Российской Федерации, которые минимизируют издержки обслуживания долговых обязательств и ограничат риски в ходе управления национальным государственным долгом.

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Особенности применения механизмов бюджетного федерализма в России и за рубежом

2021 · ARTICLE · ru

В статье изложены фундаментальные особенности бюджетного федерализма в сравнении с другими формами устройства бюджетной системы. Проведен анализ понятия бюджетного федерализма и его свойств как основополагающего принципа, на котором строится функционирование бюджетной системы. Отмечены особенности построения бюджетной системы федеративного государства. Дано сравнение особенностей бюджетной системы нескольких федеративных государств и выделение отличий систем межбюджетных трансфертов в них. Проанализирован зарубежный опыт в сфере межбюджетных трансфертов. Рассмотрены новые подходы и концепции трансформации межбюджетных отношений в практике зарубежных государств и возможность применения аналогичной практики в Российской Федерации.

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Проблематика внешнего государственного финансового контроля в Российской Федерации

2021 · ARTICLE · ru

Исследование внешнего государственного контроля в отношении отраслей социальной сферы приобретает особую актуальность в условиях стремления к совершенной и справедливой системе распределения ресурсов государства на существующие социально-экономические цели. Рассмотрение современных реалий и новой действительности осуществления деятельности органами контроля лежит в основе выявления основных проблем, им присущих, в Российской Федерации.

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Факторы, негативно влияющие на формирование доходов федерального бюджета в период пандемии

2021 · ARTICLE · ru

В настоящее время одним из негативных факторов, влияющих на формирование доходов федерального бюджета, является пандемия коронавируса и меры, принятые для замедления ее распространения. Изменения внешней и внутренней конъюнктуры могут привести в итоге к снижению доходов федерального бюджета и общему спаду экономики, начиная со второго квартала 2020 года. Проблемы формирования доходов федерального бюджета в условиях пандемии являются важными как для экономики страны в целом, так и для каждого человека, проживающего в ней. Для решения данных проблем необходимо провести эконометрический анализ факторов, влияющих на формирование доходов федерального бюджета, выделить те, чье влияние в настоящих условиях может оказаться негативным, оценить их и предложить возможные пути минимизации и ликвидации неблагоприятных последствий. Результаты исследования могут быть использованы для снижения влияния негативных последствий пандемии коронавируса для доходов федерального бюджета.

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Курсы (16)