InTax 2027

TAX. IT'S INTERESTING
International Taxation Competition named after Professor I.G. Rusakova
We invite student teams of leading universities of Russia and neighbouring countries to participate in the annual competition.
Registration opens in December 2026
The competition consists of two stages
Stage 1

During the first stage teams prepare written positions (memoranda) on behalf of both taxpayer and tax authority based on the competition task.

According to the results of assessment of memoranda the best teams advance to the in person stage of the competition (1/16 finals).

The best memoranda published

Stage 2

The second stage (in person stage) takes place in the form of a simulated court hearing where teams present and defend their written positions (memoranda) representing the applicant (taxpayer) or the defendant (tax authority). Position to defend is determined by random draw.

The governing bodies of the Federal Tax Service of Russia act as judges (jury of the competition).

Structure of the presentation

Participants
The competition is open to teams comprising students enrolled in years 1-4 of bachelor’s degree programs, years 1-5 of specialist degree programs, of years 1-2 of master’s degree programs in law or economics at Russian and foreign universities.
A team may consist of 2-5 members.
If you want to take part in the competition, but you cannot assemble a team, write to us at intaxmootcourt@yandex.ru and we will try to help you.
InTax 2027 Competition Schedule
1
Opening of team registration: 1 December 2026.
2
Closing of team registration: 15 January 2027.
3
Publication of the competition case:18 January 2027.
4
Deadline for submission of written legal submissions (memoranda): March 2027.
5
Preliminary rounds: March – April 2027.
6
In-person rounds: April 2027.
7
Final: the date will be announced later.
Results of InTax’26

The fifth-anniversary edition of competition brought together 197 teams from 12 countries: Russia, Abkhazia, Azerbaijan, Armenia, Belarus, Kazakhstan, Kyrgyzstan, Moldova, Mongolia, Tajikistan, Turkmenistan and Uzbekistan.

Following the in-person rounds, the teams representing Lomonosov Moscow State University (Moscow, Russia) and MGIMO University (Moscow, Russia) advanced to the final.

The team representing Lomonosov Moscow State University won the competition.

Results of InTax’25

A total of 121 teams from 11 countries participated in competition: Russia, Azerbaijan, Armenia, Belarus, Kazakhstan, Kyrgyzstan, Mongolia, the Netherlands, Tajikistan, Turkmenistan and Uzbekistan.

Following the in-person rounds, the teams representing Tashkent State University of Economics (Tashkent, Uzbekistan) and MGIMO University (Moscow, Russia) advanced to the final.

In an unprecedented decision in the history of the competition, the judges declared both teams joint winners of the final.

Results of the InTax'23-24
Ural State Law University’s named after V.F. Yakovlev (Ekaterinburg)
Peoples’ Friendship University of Russia named after Patrice Lumumba (Moscow)
156 teams from universities of Russia, Armenia, Azerbaijan, Belarus, Moldova, Kazakhstan, Uzbekistan, Tajikistan, Kyrgyzstan and Turkmenistan
Results of the InTax'22-23
Ural State Law University’s named after V.F. Yakovlev (Ekaterinburg)
Lomonosov Moscow State University (Moscow)
70 teams from universities of Russia, Belarus, Armenia, Uzbekistan, Kazakhstan, Tajikistan, and Moldova participated in the competition.
Results of the InTax'21-22
Lomonosov Moscow State University (Moscow)
HSE University (St. Petersburg)
25 teams from universities of Russia, Belarus, Uzbekistan, Moldova, and Kazakhstan participated in the competition.