Ms Marina Ivlieva > Pepeliaev Group > Moscow, Russia > Lawyer Profile

Pepeliaev Group
Marina Ivlieva photo

Work Department

Tax Practice


Partner, PhD in Law


What she specialises in

Ms. Ivlieva specialises in public finances. She has extensive experience of advising clients on a wide range of issues in: budgetary law and process; the financial and legal bases for the activities of state authorities and supervisory bodies, and state-owned corporations; taxation; the money supply; and dealing with state financial supervisory authorities. Ms. Ivlieva advises clients on financial and legal aspects of complying with the law on placing orders for state and municipal needs and tax planning. She undertakes legal expert examinations of the actions of the tax authorities and currency control agents, and represents companies in court when they are in conflict with the financial and tax authorities.

Her main achievements

Ms. Ivlieva has extensive experience of working with budgetary organisations, including, among other things, supporting state institutions of higher professional education in tax cases, and representing the state executive authorities of constituent entities of the Russian Federation before senior courts.

  • Ivlieva has participated in developing and implementing a system of legal support for Russia’s transition from a bank system to a treasury system of implementing the state budget of the Russian Federation;
  • she has many times successfully represented claimants before the Constitutional Court, and appeared as an independent expert in the Constitutional Court in cases related to taxation and levies;
  • Ivlieva has authored many academic papers dedicated to public finances, and co-authored manuals and textbooks regarding financial and tax law. She holds a PhD in Law and the academic status of assistant professor, being the Head of the Financial Law Department at Lomonosov Moscow State University, where she is also a member the Academic Council of the Law Faculty. Marina Ivlieva is a member of the Presidium of the International Association of Financial Law, and is a member of editorial board of Lomonosov Moscow State University Bulletin, Nalogoved, and Taxes and Taxation. She also is a member of the European Association of Tax Law Professors (EATLP), representing Russia in its Academic Committee;


  • Since 2016 Marina Ivlieva has been a member of the Coordination Council of the BRICS Law Institute
  • In 2012 Ms. Ivlieva was elected as a deputy of the municipal assembly for Ramenki district in the Western Administrative District of the city of Moscow. She is a chairwoman of the district commission for urban development, land use and infrastructure development
  • Marina is a member of the Presidium of the International Financial Law Association and the editorial boards of Nalogoved and Nalogi i Nalogooblozheniye [Taxes and Taxation] journals
  • Since 2010, she has been a member of the Scientific Advisory Board on Legal Issues under the Federal Service for Financial and Budgetary Supervision


Lomonosov Moscow State University