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Financial Journal

Number No. 3, 2022

  • p. 9-27
    Favorable Tax Treatment of Russian Software Companies and its Evolution from the Choice of Preferences to the Tax Maneuver in IT industry
    Authors: Vladimir V. Gromov
    Number of views: 11
  • p. 28-43
    Property Taxation: Transformational Changes in the Digital Era and Impact of the COVID-19 Pandemic
    Authors: Elena N. Timchenko, Alexander I. Pogorletsky
    Number of views: 12
  • p. 44-60
    Taxation and Social Insurance for Employees of Online Platforms: Comparison of Russian and International Experience
    Authors: Maria G. Girich, Kristina V. Ivanovicheva, Antonina D. Levashenko
    Number of views: 11
  • p. 61-73
    Providing Incentives for Intellectual Labor through Tax Policy in Belarus
    Authors: Alena Kireyeva, Milyausha Pinskaya
    Number of views: 10
  • p. 74-85
    Property Taxation of Companies in Territories With a Special Economic Status
    Authors: Olga A. Sinenko, Alexey Yu. Domnikov
    Number of views: 11
  • p. 86-101
    Assessing the Investment Attractiveness of Oil Field Development Projects under the Tax Maneuver: The Evidence from West Siberia
    Authors: Elena V. Ryabova, Natalia V. Feruleva, Olga A. Zamotaeva
    Number of views: 12
  • p. 102-115
    Financial and Tax Regulation of the Housing and Utilities Sector: Foreign Experience
    Authors: Sergey V. Bogachov, Sergey I. Kravchenko
    Number of views: 14
  • p. 116-130
    Sustainable Cryptocurrency Growth Impossible? Impact of Network Power Demand on Bitcoin Price
    Authors: Pavel Baboshkin, Alexey Mikhaylov, Zaffar Ahmed Shaikh
    Number of views: 11

Number No. 2, 2022

  • p. 8-25
    Approaches to the Modeling and Use of a Long-term Budget Projection at the Regional Level
    Authors: Natalia E. Barbashova
    Number of views: 24
  • p. 26-42
    Attraction of Borrowed Resources to the Budgetary System. Evolution of Scientific Views and Features of Practical Implementation
    Authors: Mariya A. Pechenskaya-Polishchuk
    Number of views: 26
  • p. 43-54
    Regional Payment Systems of Asia, Africa, Latin America as a Tool for Regional Integration. Prospects for the Eurasian Economic Union
    Authors: Kristina V. Shvandar, Lyubov I. Khomyakova
    Number of views: 30
  • p. 55-72
    The Impact of the Coronavirus Pandemic on Tax Receipts from Self-Employed Citizens in the Russian Federation
    Authors: Maria O. Izmailova
    Number of views: 24
  • p. 73-90
    Economic Growth Models and FDI in the CIS Countries During the Period of Digitalization
    Authors: Vladimir V. Olkhovik, Olga I. Lyutova, Edvardas Juchnevicius
    Number of views: 26
  • p. 91-112
    Model Risk and Basic Approaches to its Estimation on Example of Market Risk Models
    Authors: Andrey Yu. Nevela, Victor A. Lapshin
    Number of views: 30
  • p. 113-129
    Disclosure by Venture Capital Funds Formed Under Investment Partnership Agreement
    Authors: Elena Yu. Makushina
    Number of views: 29

Number No. 1, 2022

  • p. 8-25
    Features and Problems of Tax Incentives for Small Software Companies in Russia
    Authors: Vladimir V. Gromov
    Number of views: 54
  • p. 26-38
    Institutional Structure of the Russian Financial Market: The Need for Regulatory Transformation
    Authors: Oleg M. Skapenker
    Number of views: 32
  • p. 39-55
    Uzbekistan’s Trade Policy Liberalization. Predicted Impact of WTO Accession on Chemical Industry Trade
    Authors: Lea Melnikovová, Shukhrat Shadmanov, Sergey Voronin, Bobur Qoraboev
    Number of views: 33
  • p. 56-70
    Relationship Between the Level of Poverty and the Factors of Green Economy in the Countries of the European Union
    Authors: Vladislav N. Rutskiy, Ilia A. Filippov
    Number of views: 27
  • p. 71-88
    Cash Reserve Ratio and Credit to Micro-, Small and Medium-Sized Enterprises in Developing Economies. Analysis of Transmission Channels Using Nigerian Data
    Authors: Anthony Orji, Christian E. Ugwu, Jonathan E. Ogbuabor, Onyinye I. Anthony-Orji, Lynda C. Nwufo
    Number of views: 28
  • p. 89-107
    Payment to Investors Policy Choice: US Market Research
    Authors: Varvara V. Nazarova, Anastasia A. Ivanova
    Number of views: 28
  • p. 108-125
    Features of State Regulation of Cash Register Use in the Kyrgyz Republic
    Authors: Aleksei A. Batarin
    Number of views: 32
  • p. 126-139
    Stablecoins As a New Word in the Cryptocurrency Market
    Authors: Tatiana A. Gorbacheva
    Number of views: 32

Number No. 6, 2021

  • p. 8-24
    Financial Support for Research, Development and Engineering Instruments and Technology Readiness Levels
    Authors: Olga V. Bogacheva, Oleg V. Smorodinov
    Number of views: 167
  • p. 25-53
    Financial Sector’s Role in Transmission of Monetary and Fiscal Shocks in Russian Economy: Estimation Under Different Assumptions About Production Sector
    Authors: Samvel S. Lazaryan, Maria A. Elkina
    Number of views: 93
  • p. 54-80
    Integral Tax Collection Index as a New Approach to Assessing Tax Administration
    Authors: Aleksandra L. Osmolovskaya-Suslina, Sofiia R. Borisova, Victoria A. Moskvina
    Number of views: 110
  • p. 81-97
    Key Issues of Taxation of the Self-Employed in the CIS Countries
    Authors: Anna V. Tikhonova
    Number of views: 159
  • p. 98-116
    Concept of Vertical Fiscal Imbalance in the Analysis of Fiscal Sustainability at the Regional Level
    Authors: Аnna A. Mikhaylova, Evgeny N. Timushev
    Number of views: 51
  • p. 117-131
    Public Expenditure in Regions: Current State and Problems (Exemplified by Registries of Expenditure Commitments of the Regions in the Russian Far East)
    Authors: Elena B. Veprikova, Aleksei A. Novitskii
    Number of views: 40

Number No. 5, 2021

  • p. 11-28
    Changes in Climate Policies and Financial Strategies of Their Implementation in the EU and Russia
    Authors: Igor A. Yakovlev, Lyudmila S. Kabir, Svetlana I. Nikulina
    Number of views: 56
  • p. 29-43
    Legal Framework for Green Finance in the EU and Russia
    Authors: Larisa V. Sannikova
    Number of views: 52
  • p. 44-50
    Promoting Green Development in China's New Development Stage Through Tax Reform
    Authors: Fu Zhihua, Cheng Yu
    Number of views: 56
  • p. 51-61
    China on the Way to Achieving Carbon Neutrality
    Authors: Elena I. Kranina
    Number of views: 55
  • p. 62-78
    Implementation of International Sustainable Financing Practices into the National Debt System. Can Infrastructure Loans Become Responsible?
    Authors: Rinat I. Rezvanov
    Number of views: 84
  • p. 79-92
    The Role of Environmental Innovation in Green Modernization of Industrial Enterprises,
    Authors: Zhanna A. Mingaleva, Yurii V. Starkov
    Number of views: 53
  • p. 93-107
    Specific Features of Renewable Energy Development in the World and Russia
    Authors: Victoria I. Bushukina
    Number of views: 73
  • p. 108-124
    Clustering of Russian Regions by Level of Debt Sustainability
    Authors: Igor Yu. Arlashkin
    Number of views: 51
  • p. 125-138
    Legislative Regulation Financial Statement Preparation by Micro Entities: International Experience
    Authors: Natalia S. Matveeva
    Number of views: 53

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