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 (). Access Statistics for this journal.
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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
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