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Financial Journal

Number No.2, 2019

  • p. 9-21
    Simplified Taxation System and Unified Tax on Imputed Income: Objectives, Problems, Long-term Vision
    Authors: Vladimir V. Gromov, Nikolaj S. Milogolov
    Number of views: 255
  • p. 22-36
    International Experience in Taxation of Business Personal Property
    Authors: Andrey V. Korytin, Tatiana A. Malinina
    Number of views: 224
  • p. 37-50
    Major Aspects of Organization of Public R&D Funding in OECD Countries
    Authors: Olga V. Bogacheva, Oleg V. Smorodinov
    Number of views: 191
  • p. 51-64
    The Monitoring of Initiative Budgeting Development in Russian Regions: Methodology and Practice of Organization
    Authors: Vladimir V. Vagin, Natalia A. Shapovalova, Nadezhda V. Gavrilova
    Number of views: 211
  • p. 65-80
    International Practice of Fiscal Rules: Formation of Modern Approaches
    Authors: Samvel S. Lazaryan, Ivan V. Nikonov, Anton I. Votinov, Ekaterina A. Gubkova
    Number of views: 217
  • p. 81-95
    DSGE Models: Problem of Trends
    Authors: Sergey M. Ivashchenko
    Number of views: 190
  • p. 96-108
    Demand for Money and Circulation of Large Face Value Banknotes: Current Trends
    Authors: Svetlana V. Krivoruchko
    Number of views: 181
  • p. 109-121
    Approaches to Development of Financial Infrastructure Informational-Regulative System
    Authors: Vladimir N. Alekseev, Nikolay N. Sharkov
    Number of views: 158
  • p. 122-130
    Formation of the Planned Calculation of the Production Cost at Manufacturing Enterprises
    Authors: Igor E. Mizikovsky
    Number of views: 233

Number No.1, 2019

  • p. 9-20
    State Assignment Financing in the Context of Electronic Budget: New Challenges and Old Problems
    Authors: Olga K. Yastrebova
    Number of views: 192
  • p. 21-33
    Creation of Enabling Environment for Spending Reviews in Russia
    Authors: Olga V. Bogacheva, Oleg V. Smorodinov
    Number of views: 217
  • p. 34-43
    Using State Guarantees in Risk Management of Investment Projects
    Authors: Dmitry N. Ershov
    Number of views: 190
  • p. 44-55
    Application of a Unified Methodology for Intergovernmental Equalization at Regional Level
    Authors: Natalia E. Barbashova
    Number of views: 163
  • p. 56-65
    Retail Credit Growth in Russian Regions
    Authors: Ivan V. Nikonov, Arseny S. Sirotkin
    Number of views: 163
  • p. 66-75
    Attitude of Russian Citizens to Insurance Services: Analytical Review
    Authors: Yuri A. Spletukhov
    Number of views: 363
  • p. 76-87
    Cryptoeconomics: Pilot Study on Investments in ICO Startups Using Neural Networks
    Authors: Andrey A. Kozlov, Andrey V. Vlasov
    Number of views: 296
  • p. 88-100
    EAEU Countries in the International Development Assistance Framework
    Authors: Aleksandra K. Morozkina
    Number of views: 177
  • p. 101-109
    The Use of Paradigm Concepts in Russian Accounting Science
    Authors: Dmitry B. Krylov
    Number of views: 250
  • p. 110-132
    Financial, Career and Professional Aspects of the Motivation of the New Generation of Doctors in Russia (Russian, English)
    Authors: Christopher M. Davis, Ekaterina M. Pazukhina
    Number of views: 151
  • p. 133-135
    titutional Rent in the Russian Economy: Fiscal Aspects
    Authors: Igor Yu. Varjas
    Number of views: 146

Number No.6, 2018

  • p. 9-20
    Impact of Fiscal Rules on Exchange Rate Volatility
    Authors: Ilya V. Prilepskiy
    Number of views: 161
  • p. 21-33
    Sectoral Effects of Bank of Russia Disinflation Policy
    Authors: Evgeny L. Goryunov
    Number of views: 145
  • p. 34-46
    Tax Incentives in Russia and Other Countries: Critical Analysis
    Authors: Yury M. Gorlin, Victor Y. Lyashok
    Number of views: 181
  • p. 47-58
    Assessment of the Scope of Tax Base Erosion in Russia
    Authors: Azamat B. Berberov, Nikolay S. Milogolov
    Number of views: 206
  • p. 59-70
    Contingent Government Liabilities of PPP Projects: International Experience and Russian Practice
    Authors: Alexander D. Andryakov
    Number of views: 200
  • p. 71-82
    “Factory” for Project Financing: Budget Problems and Risks
    Authors: Makar I. Kudelich
    Number of views: 170
  • p. 83-94
    Forecasting Current GDP Dynamics With Google Search Data
    Authors: Samvel S. Lazaryan, Nikita E. German
    Number of views: 226
  • p. 95-108
    Benchmarking Russian’ Government Bond Market
    Authors: Boris I. Alekhin
    Number of views: 154
  • p. 109-119
    Cash or Card? Retail Payments in Armenia
    Authors: Kristina V. Shvandar, Vsevolod Y. Cherkasov
    Number of views: 204
  • p. 120-127
    Progress of Regulatory Impact Assessment in the Republic of Armenia
    Authors: Marat R. Zembatov
    Number of views: 167
  • p. 128-135
    The Methodology of Non-Financial Assets Impairment Recognition
    Authors: Anton M. Maryasin
    Number of views: 314

Number No.5, 2018

  • p. 9-22
    Economic Effect of Population Ageing and Pension Reforms
    Authors: Evsey T. Gurvich, Maria A. Ivanova
    Number of views: 145
  • p. 23-33
    Government Guarantees as an Instrument for Investment Risk Allocation
    Authors: Antonina S. Kovalevskaya, Svetlana I. Nikulina
    Number of views: 257
  • p. 34-45
    Features of Spending Reviews in Ireland: Experience for Russia
    Authors: Olga V. Bogacheva, Oleg V. Smorodinov
    Number of views: 180
  • p. 46-57
    Regulatory and Legal Support for the Budget Transparency at the Regional Level in Russia
    Authors: Vladimir V. Klimanov, Anna A. Mikhaylova, Vita A. Yagovkina
    Number of views: 214
  • p. 58-69
    Do Tax Incentives for Innovation Work? Evaluation of Effectiveness in Russia and in the World
    Authors: Aleksandra L. Suslina, Roman S. Leukhin
    Number of views: 198
  • p. 70-82
    Prospects for the Use of DSGE Models by Finance Ministries: The Experience of Global Regulators
    Authors: Samvel S. Lazaryan, Evgenii V. Mayorov
    Number of views: 419
  • p. 83-96
    Estimation of Fiscal Stimulus Efficiency in Russian Economy: Simple DSGE Model With Government Sector
    Authors: Anton I. Votinov, Maria A. Elkina
    Number of views: 184
  • p. 97-107
    Analysis of the Russian Microfinance Market’s Main Problems
    Authors: Victor S. Utkin, Anna A. Yurieva
    Number of views: 192
  • p. 108-119
    Reform of Transfer Pricing Rules in the Republic of Armenia
    Authors: Milyausha R. Pinskaya, Ori A. Alaverdyan, Nikolay S. Milogolov
    Number of views: 203
  • p. 120-129
    Cryptocurrencies and Approaches to Their Regulation
    Authors: Svetlana V. Krivoruchko
    Number of views: 193
  • p. 130-135
    Auditing Regulation in the Republic of Armenia
    Authors: Karen I. Alaverdyan, Raffi A. Aleksanyan
    Number of views: 234

Number No.4, 2018

  • p. 10-20
    How to Ensure Debt Sustainability and React to Economic Cycles? The Upgrade of Fiscal Rules in Armenia
    Authors: Eduard N. Hakobyan, Narek N. Karapetyan
    Number of views: 192
  • p. 21-31
    Estimation of the Government Expenditures Multiplier in the Republic of Armenia
    Authors: Samvel S. Lazaryan, Maria A. Elkina
    Number of views: 360
  • p. 32-37
    Modern Challenges of International Tax Cooperation and Armenia
    Authors: Ori А. Alaverdyan, Nairuhi R. Avetisyan
    Number of views: 165
  • p. 38-52
    Tax Treaty Shopping: Risk Analysis at the Macro Level (on the Example of the Republic of Armenia)
    Authors: Milyausha R. Pinskaya, Nikolay S. Milogolov, Suren F. Adamyan
    Number of views: 205
  • p. 53-61
    Funded Pension System of Armenia: History of Formation
    Authors: Karen R. Tamazyan, Arman E. Jhangiryan
    Number of views: 295
  • p. 62-75
    Dollarization in Armenia: Structural Causes and Evolution of Monetary Policy
    Authors: Vsevolod Y. Cherkasov, Julia A. Maklakova
    Number of views: 308
  • p. 76-89
    Participation of Financial Bodies of Armenia in Public-Private Partnership Process
    Authors: Makar I. Kudelich, Hasmik V. Khachatryan
    Number of views: 206
  • p. 90-102
    Armenian Financial Market: Development, Present Conditions and Perspective
    Authors: Igor A. Yakovlev, Kristina V. Shvandar
    Number of views: 362
  • p. 103-114
    International Practice of Consolidated Financial Statements Presentation at Public Sector
    Authors: Karen I. Alaverdyan, Raffi A. Aleksanyan, Svetlana A. Tabalina
    Number of views: 334
  • p. 115-120
    Key Aspects of Program Budgeting Implementation in the World and in the Republic of Armenia
    Authors: Edgar А. Mkrtchyan, Sveta А. Harosyan, Gor А. Hakobyan
    Number of views: 176
  • p. 121-131
    The Theory of Economic Complexity: A Study of Armenia
    Authors: Ivan V. Nikonov, Anton I. Votinov
    Number of views: 193


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