Finansovyj žhurnal — Financial Journal

2010 - 2022

Current editor(s): Vladimir S. Nazarov

From Financial Research Institute, Moscow 127006, Russia
Contact information at EDIRC.
Bibliographic data for series maintained by Gennady Ageev ().

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2022, issue 6

Regional Tax Competition in Canada, the United States and Russia: Assessment of Regulatory Experience pp. 8-24

Michael V. Alexeev, Andrey V. Korytin and Elena V. Melkova

Regional Budget Revenues in Early 2022: Main Trends and Risk Factors pp. 25-43

Aleksandra L. Osmolovskaya-Suslina and Sofiia R. Borisova

Methodology and Results of Measuring the Transparency of Russian Regional Budgets pp. 44-58

Olga I. Timofeeva

Improving Internal Financial Control and Audit as Mechanisms to Increase the Efficiency of Budget Funds pp. 59-73

Andrey I. Lukashov

Using Market Indicators to Refine Estimates of Corporate Bankruptcy Probabilities pp. 74-90

Daria S. Leonteva

Default Prediction for Housing and Utilities Management Firms Using Non-Financial Data pp. 91-110

Vladislav V. Afanasev and Yulia A. Tarasova

The Transformation of Russia’s Role in the Global Financial Architecture in the Context of Geopolitical Challenges pp. 111-123

Anton V. Navoy

Risks of Using Cryptoassets in Russia and the Potential for Mitigation pp. 124-138

Larisa V. Sannikova

2022, issue 5

The National Strategy for Financing the Energy Transition: Assessing Opportunities and Finding Solutions pp. 9-24

Igor A. Yakovlev, Lyudmila S. Kabir and Svetlana I. Nikulina

Financial and Economic Conditions of the Energy Transition for the National Economy pp. 25-42

Irina P. Dovbiy

Financial Aspects of the Implementation of the Fourth Energy Transition pp. 43-58

Zhanna A. Mingaleva and Maria V. Sigova

Prospects for Nuclear Energy in the Framework of Implementation of the Sustainable Development Concept pp. 59-70

Larisa D. Petrenko and Bahodirhon Sh. Safarov

EU’s Carbon Border Adjustment Mechanism: Assessment of Future Payments for Exporters pp. 71-88

Sergei Sudakov, Samvel S. Lazaryan and Anton I. Votinov

Divergence of ESG Ratings: Foreign Regulatory Trends pp. 89-104

Hasmik V. Khachatryan

Banks, Financial Platforms and Big Data: Development Trends and Regulation Directions pp. 105-119

Sergey A. Vasiliev, Irina A. Nikonova and Olga Miroshnichenko

The Evolution of Foreign Exchange Regulation and FX Control in Russia and the Prospects for Continued Liberalization of FX Legislation pp. 120-137

Vsevolod Yu. Cherkasov

2022, issue 4

Financial Contagion of Russian Companies from the Oil Market under the Influence of Sanctions and Pandemic Shock pp. 8-28

Marina Yu. Malkina and Anton O. Ovcharov

Improving the Organizational and Financial Models of Employment Assistance in Russia pp. 29-45

Natalia V. Loktyuhina and Olesya A. Feoktistova

Impact of National HIV Policy and Funding on Social and Demographic Indicators in Russia pp. 46-63

Nikolai A. Avksentiev

Efficiency of Regional Public Expenditures on Education and Healthcare: Evaluation from Citizens’ Perspective pp. 64-78

Elena I. Dobrolyubova and Alexandra N. Starostina

Transparent Budget in the System of Public Administration pp. 79-91

Yuriy V. Belousov

COVID-19 Pandemic as a Factor of Public Debt Increase. The Case of Kazakhstan in the Global Context pp. 92-107

Vyacheslav Yu. Dodonov

Central Bank Digital Currency: New Opportunities for Cross-Border Payments pp. 108-121

Galina V. Semeko

Trends in the Development of State Integrated Information Systems in the Field of Circulation of Precious Metals and Stones and Their Products pp. 122-133

Ludmila N. Ivanova and Olga V. Umgaeva

Bounded Rationality of Decision-Making by Online Microfinance Organizations´ Consumers pp. 134-147

Alexey A. Upravitelev

2022, issue 3

Favorable Tax Treatment of Russian Software Companies and its Evolution from the Choice of Preferences to the Tax Maneuver in IT industry pp. 9-27

Vladimir Gromov

Property Taxation: Transformational Changes in the Digital Era and Impact of the COVID-19 Pandemic pp. 28-43

Elena N. Timchenko and Alexander I. Pogorletsky

Taxation and Social Insurance for Employees of Online Platforms: Comparison of Russian and International Experience pp. 44-60

Maria G. Girich, Kristina V. Ivanovicheva and Antonina D. Levashenko

Providing Incentives for Intellectual Labor through Tax Policy in Belarus pp. 61-73

Alena Kireyeva and Milyausha Pinskaya

Property Taxation of Companies in Territories With a Special Economic Status pp. 74-85

Olga A. Sinenko and Alexey Yu. Domnikov

Assessing the Investment Attractiveness of Oil Field Development Projects under the Tax Maneuver: The Evidence from West Siberia pp. 86-101

Elena V. Ryabova, Natalia V. Feruleva and Olga A. Zamotaeva

Financial and Tax Regulation of the Housing and Utilities Sector: Foreign Experience pp. 102-115

Sergey V. Bogachov and Sergey I. Kravchenko

Sustainable Cryptocurrency Growth Impossible? Impact of Network Power Demand on Bitcoin Price pp. 116-130

Pavel Baboshkin, Alexey Mikhaylov and Zaffar Ahmed Shaikh

2022, issue 2

Approaches to the Modeling and Use of a Long-term Budget Projection at the Regional Level pp. 8-25

Natalia E. Barbashova

Attraction of Borrowed Resources to the Budgetary System. Evolution of Scientific Views and Features of Practical Implementation pp. 26-42

Mariya A. Pechenskaya-Polishchuk

Regional Payment Systems of Asia, Africa, Latin America as a Tool for Regional Integration. Prospects for the Eurasian Economic Union pp. 43-54

Kristina V. Shvandar and Lyubov I. Khomyakova

The Impact of the Coronavirus Pandemic on Tax Receipts from Self-Employed Citizens in the Russian Federation pp. 55-72

Maria O. Izmailova

Economic Growth Models and FDI in the CIS Countries During the Period of Digitalization pp. 73-90

Vladimir V. Olkhovik, Olga I. Lyutova and Edvardas Juchnevicius

Model Risk and Basic Approaches to its Estimation on Example of Market Risk Models pp. 91-112

Andrey Yu. Nevela and Victor A. Lapshin

Disclosure by Venture Capital Funds Formed Under Investment Partnership Agreement pp. 113-129

Elena Yu. Makushina

2022, issue 1

Features and Problems of Tax Incentives for Small Software Companies in Russia pp. 8-25

Vladimir Gromov

Institutional Structure of the Russian Financial Market: The Need for Regulatory Transformation pp. 26-38

Oleg M. Skapenker

Uzbekistan’s Trade Policy Liberalization. Predicted Impact of WTO Accession on Chemical Industry Trade pp. 39-55

Lea Melnikovová, Shukhrat Shadmanov, Sergey Voronin and Bobur Qoraboev

Relationship Between the Level of Poverty and the Factors of Green Economy in the Countries of the European Union pp. 56-70

Vladislav Rutskiy and Ilia A. Filippov

Cash Reserve Ratio and Credit to Micro-, Small and Medium-Sized Enterprises in Developing Economies. Analysis of Transmission Channels Using Nigerian Data pp. 71-88

Anthony Orji, Christian E. Ugwu, Jonathan E. Ogbuabor, Onyinye Anthony-Orji and Lynda C. Nwufo

Payment to Investors Policy Choice: US Market Research pp. 89-107

Varvara V. Nazarova and Anastasia A. Ivanova

Features of State Regulation of Cash Register Use in the Kyrgyz Republic pp. 108-125

Aleksei A. Batarin

Stablecoins As a New Word in the Cryptocurrency Market pp. 126-139

Tatiana A. Gorbacheva

2021, issue 6

Financial Support for Research, Development and Engineering Instruments and Technology Readiness Levels pp. 8-24

Olga V. Bogacheva and Oleg V. Smorodinov

Financial Sector’s Role in Transmission of Monetary and Fiscal Shocks in Russian Economy: Estimation Under Different Assumptions About Production Sector pp. 25-53

Samvel S. Lazaryan and Maria A. Elkina

Integral Tax Collection Index as a New Approach to Assessing Tax Administration pp. 54-80

Aleksandra L. Osmolovskaya-Suslina, Sofiia R. Borisova and Victoria A. Moskvina

Key Issues of Taxation of the Self-Employed in the CIS Countries pp. 81-97

Anna V. Tikhonova

Concept of Vertical Fiscal Imbalance in the Analysis of Fiscal Sustainability at the Regional Level pp. 98-116

Аnna A. Mikhaylova and Evgeny N. Timushev

Public Expenditure in Regions: Current State and Problems (Exemplified by Registries of Expenditure Commitments of the Regions in the Russian Far East) pp. 117-131

Elena B. Veprikova and Aleksei Novitskii

2021, issue 5

Changes in Climate Policies and Financial Strategies of Their Implementation in the EU and Russia pp. 11-28

Igor A. Yakovlev, Lyudmila S. Kabir and Svetlana I. Nikulina

Legal Framework for Green Finance in the EU and Russia pp. 29-43

Larisa V. Sannikova

Promoting Green Development in China's New Development Stage Through Tax Reform pp. 44-50

Fu Zhihua and Cheng Yu

China on the Way to Achieving Carbon Neutrality pp. 51-61

Elena I. Kranina

Implementation of International Sustainable Financing Practices into the National Debt System. Can Infrastructure Loans Become Responsible? pp. 62-78

Rinat I. Rezvanov

The Role of Environmental Innovation in Green Modernization of Industrial Enterprises pp. 79-92

Zhanna A. Mingaleva and Yurii V. Starkov

Specific Features of Renewable Energy Development in the World and Russia pp. 93-107

Victoria I. Bushukina

Clustering of Russian Regions by Level of Debt Sustainability pp. 108-124

Igor Yu. Arlashkin

Legislative Regulation Financial Statement Preparation by Micro Entities: International Experience pp. 125-138

Natalia S. Matveeva

2021, issue 4

Meeting the Challenge of Economic Sanctions: Russian Legislative and Institutional Perspective pp. 8-23

Ivan N. Timofeev

China’s Policy of Economic Sanctions: Legislation and Enforcement pp. 24-38

Polina V. Bakulina and Ksenia A. Kuzmina

US Sanctions Against Financial Companies: Key Features pp. 39-51

Yulia S. Timofeeva

On the Strategic Effects of Unilateral Sanctions: Russian Experience pp. 52-66

Anastasia B. Likhacheva

Cellular Companies as a Model of a Mechanism for Reducing Sanctions Risks for Business pp. 67-74

Viktor S. Utkin and Yury V. Kuznetsov

Forecasting of Bankruptcy: Evidence from Insurance Companies in Russia pp. 75-90

Yulia Tarasova and Ekaterina S. Fevraleva

Approaches to Modelling Exposure at Default for the Entire Life of the Asset pp. 91-109

Alfiya F. Vasilyeva

Problems of Regional Participatory Budgeting Practices pp. 110-121

Vera V. Levina

Methodological Aspects of Compiling Open Budget Rankings pp. 122-138

Yuriy V. Belousov and Olga I. Timofeeva

2021, issue 3

Prospects for the Development of Payment Institutions in Russia pp. 8-26

Victor L. Dostov, Pavel M. Shust and Pavel V. Pimenov

Development of New Payment Systems in Russia Similar to a CLS Analogue pp. 27-37

Alexey V. Maslov

Analysis and Assessment of Cyberthreats to the National Financial System of Russia in the Digital Economy pp. 38-53

Sergey V. Shkodinsky, Mihail N. Dudin and Daler I. Usmanov

Cybercrime as a Key Operational Risk of the Payment and Settlement Infrastructure of the Global Financial System and Approaches to Its Regulation in the Eurasian Economic Union pp. 54-66

Victor Ya. Pishchik and Peter V. Alekseev

Some Directions of Increasing the Efficiency of Public Administration in the Context of Digitalization pp. 67-75

Andrey I. Lukashov

Problems of Innovative Science and Technology Center Financing From Budgetary Funds pp. 76-87

Makar I. Kudelich

Identification of Signs of “Business Fragmentation” in Russian Far Eastern Territories with Special Economic Status pp. 88-103

Olga A. Sinenko and Timofey P. Mitrofanov

The Flow of Dividends to the Seller: Customs Valuation Methodology pp. 104-115

Alexey A. Artemiev

Devaluation’s Impact on the Formation of Kazakhstan Government Budget: The Factor of the National Fund Investment Income pp. 116-131

Vyacheslav Yu. Dodonov

2021, issue 2

The Role of Participatory Budgeting in Forming an Ecosystem of Civic Participation in State and Municipal Governance pp. 9-24

Vladimir V. Vagin and Ekaterina S. Shugrina

On the Verge of Institutionalisation? Participatory Budgeting Evidence in Five Italian Regions pp. 25-45

Giovanni Allegretti, Matteo Bassoli and Greta Colavolpe

Participatory Budgeting as a Tool Contributing to the Achievement of the Sustainable Development Goals pp. 46-60

Tatiana I. Vinogradova

Saint Petersburg Experience of Participatory Budgeting pp. 61-69

Natalia G. Lukyanova

The Role of Project Centers in the Development of Participatory Budgeting: The Practice of the Krasnoyarsk Territory pp. 70-82

Elena M. Mrachek and Irina V. Valyushitskaya

Goal Setting of Youth Practices of Participatory Budgeting pp. 83-92

Natalia G. Ivanova and Vitalii A. Fedosov

Implementation of Regional Development Priorities Under the Conditions of the COVID-19 Pandemic pp. 93-113

Mikhail V. Milchakov

Fiscal Decentralization and Incentives of Local Authorities in the Russian Federation pp. 114-129

Vladislav V. Bukharsky

2021, issue 1

Some Macroeconomic Consequences of COVID-19: Specifics of the 2020 World Economic Crisis pp. 9-27

Valery V. Kizilov

COVID-19 and Anti-Crisis Social Support pp. 28-38

Yelena Andreeva, Dmitry Bychkov and Olesya A. Feoktistova

Dynamics of Russian Cities Budget Autonomy in the Transition to Multi-Level Governance pp. 39-57

Anton V. Gorodnichev, Tatiana V. Kulakova and Maria A. Moiseeva

Oil and the Ruble: Collapse of Cointegration pp. 58-74

Boris I. Alekhin

Global Catastrophe Bond Market and the Prospects of Its Formation in the Russian Federation pp. 75-92

Natalia Khutorova

Unallocated Metal Accounts in Russia: Determinants of Quoted Bid-Ask Spreads pp. 93-106

Elena V. Rozhentsova, Anastasiia D. Saltykova and Tatyana М. Devyatkova

Accounting and Analysis of Cash Flows of Penal Entities pp. 107-124

Tatyana G. Arbatskaya

Approaches to Reforming Pension Systems in the World and Recommendations for Russia pp. 125-135

Kristina V. Shvandar and Anastasia Anisimova