Scan the QR code using the  NZ COVID Tracer app when you enter campus.

Dr Victoria Plekhanova staff profile picture

Dr Victoria Plekhanova PhD


School of Accountancy

Victoria joined the School of Accountancy in January 2018, after completing her PhD in Law at the University of Auckland Law School.  Victoria was awarded a University of Auckland Doctoral Scholarship to conduct her full-time research on the corporate income tax challenges arising in the digitalised global economy. Victoria’s thesis “Global Matchmakers: Tax Challenges and Responses in the Digital Economy” was nominated for the Vice-Chancellor’s Prize for Best Doctoral Thesis in 2017.

Before starting her PhD project, Victoria obtained the degree of Master of Private Law and worked for Ernst & Young (CIS) BV in Moscow, as Senior Associate, then Barrister of the Business and Tax Litigation Team. Victoria is a member of the Moscow Bar Association (non-practising).  

Victoria’s professional interests include corporate income taxation, international taxation, tax, political economy and philosophy, public finance and tax policy, corporate and contract law problems.

Victoria teaches: 110.289 Taxation; 110.389 Advanced Taxation; 110.807 Tax; 152.727 Managing Multinational Enterprises.

Victoria teaches tax courses at both undergraduate and postgraduate levels. 

More about me...View less...


Contact details

  • Ph: Ph: 64 (09) 414 0800 ext 43280
    Location: MBS 1.11A, Massey School of Business
    Campus: Albany


  • Doctor Of Philosophy - University of Auckland (2018)

Research Expertise

Research Interests

  • corporate income taxation
  • international taxation
  • political economy and philosophy
  • public finance and tax policy
  • digital economy

Area of Expertise

Field of research codes
Comparative Law (180106): International Law (excl. International Trade Law) (180116): International Trade Law (180117): Law (180100): Law And Legal Studies (180000): Taxation Law (180125)


corporate tax, international taxation

Research Outputs


Plekhanova, V. (2018). Taxation of global digital matchmakers : a tentative step forward?. New Zealand Business Law Quarterly. 24(1), 69-89
[Journal article]Authored by: Plekhanova, V.


Plekhanova, V. (2017). Global matchmakers: Tax challengers and responses in the digital economy. (Doctoral Thesis, The University of Auckland, New Zealand)
[Doctoral Thesis]Authored by: Plekhanova, V.


Plekhanova, V.Taxation of Equity Crowdfunding in New Zealand. . Hobart
[Conference Paper]Authored by: Plekhanova, V.
Plekhanova, V.International Tax Strategy for a Rational Platform Nation. . University of Auckland Business School
[Conference Paper]Authored by: Plekhanova, V.
Plekhanova, V.‘From Coal Mining to Data Mining: Perspectives on Excess Profits Tax in the Digitalised Economy’. . Perth, Australia
[Conference Paper]Authored by: Plekhanova, V.
Plekhanova, V.(Not) addressing the tax challenges of the digital economy: A response to action 1 of the 2015 final report of the OECD/G20 base erosion and profit shifting project. . New South Wales, Australia
[Conference Paper]Authored by: Plekhanova, V.
Plekhanova, V.How do we tax global income?. . Auckland, New Zealand
[Conference Paper]Authored by: Plekhanova, V.

Teaching and Supervision

Teaching Statement

Teaching: 110.289 Taxation; 110.389 Advanced Taxation; 110.807 Tax; 152.727 Managing Multinational Enterprises.

Suprevision: Special Topic (Taxation).

Courses Coordinated

Media and Links

Other Links

Massey Contact Centre Mon - Fri 8:30am to 4:30pm 0800 MASSEY (+64 6 350 5701) TXT 5222 Web chat Staff Alumni News Māori @ Massey