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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 Downloads
Michael V. Alexeev, Andrey V. Korytin and Elena V. Melkova
Regional Budget Revenues in Early 2022: Main Trends and Risk Factors pp. 25-43 Downloads
Aleksandra L. Osmolovskaya-Suslina and Sofiia R. Borisova
Methodology and Results of Measuring the Transparency of Russian Regional Budgets pp. 44-58 Downloads
Olga I. Timofeeva
Improving Internal Financial Control and Audit as Mechanisms to Increase the Efficiency of Budget Funds pp. 59-73 Downloads
Andrey I. Lukashov
Using Market Indicators to Refine Estimates of Corporate Bankruptcy Probabilities pp. 74-90 Downloads
Daria S. Leonteva
Default Prediction for Housing and Utilities Management Firms Using Non-Financial Data pp. 91-110 Downloads
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 Downloads
Anton V. Navoy
Risks of Using Cryptoassets in Russia and the Potential for Mitigation pp. 124-138 Downloads
Larisa V. Sannikova

2022, issue 5

The National Strategy for Financing the Energy Transition: Assessing Opportunities and Finding Solutions pp. 9-24 Downloads
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 Downloads
Irina P. Dovbiy
Financial Aspects of the Implementation of the Fourth Energy Transition pp. 43-58 Downloads
Zhanna A. Mingaleva and Maria V. Sigova
Prospects for Nuclear Energy in the Framework of Implementation of the Sustainable Development Concept pp. 59-70 Downloads
Larisa D. Petrenko and Bahodirhon Sh. Safarov
EU’s Carbon Border Adjustment Mechanism: Assessment of Future Payments for Exporters pp. 71-88 Downloads
Sergei Sudakov, Samvel S. Lazaryan and Anton I. Votinov
Divergence of ESG Ratings: Foreign Regulatory Trends pp. 89-104 Downloads
Hasmik V. Khachatryan
Banks, Financial Platforms and Big Data: Development Trends and Regulation Directions pp. 105-119 Downloads
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 Downloads
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 Downloads
Marina Yu. Malkina and Anton O. Ovcharov
Improving the Organizational and Financial Models of Employment Assistance in Russia pp. 29-45 Downloads
Natalia V. Loktyuhina and Olesya A. Feoktistova
Impact of National HIV Policy and Funding on Social and Demographic Indicators in Russia pp. 46-63 Downloads
Nikolai A. Avksentiev
Efficiency of Regional Public Expenditures on Education and Healthcare: Evaluation from Citizens’ Perspective pp. 64-78 Downloads
Elena I. Dobrolyubova and Alexandra N. Starostina
Transparent Budget in the System of Public Administration pp. 79-91 Downloads
Yuriy V. Belousov
COVID-19 Pandemic as a Factor of Public Debt Increase. The Case of Kazakhstan in the Global Context pp. 92-107 Downloads
Vyacheslav Yu. Dodonov
Central Bank Digital Currency: New Opportunities for Cross-Border Payments pp. 108-121 Downloads
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 Downloads
Ludmila N. Ivanova and Olga V. Umgaeva
Bounded Rationality of Decision-Making by Online Microfinance Organizations´ Consumers pp. 134-147 Downloads
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 Downloads
Vladimir Gromov
Property Taxation: Transformational Changes in the Digital Era and Impact of the COVID-19 Pandemic pp. 28-43 Downloads
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 Downloads
Maria G. Girich, Kristina V. Ivanovicheva and Antonina D. Levashenko
Providing Incentives for Intellectual Labor through Tax Policy in Belarus pp. 61-73 Downloads
Alena Kireyeva and Milyausha Pinskaya
Property Taxation of Companies in Territories With a Special Economic Status pp. 74-85 Downloads
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 Downloads
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 Downloads
Sergey V. Bogachov and Sergey I. Kravchenko
Sustainable Cryptocurrency Growth Impossible? Impact of Network Power Demand on Bitcoin Price pp. 116-130 Downloads
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 Downloads
Natalia E. Barbashova
Attraction of Borrowed Resources to the Budgetary System. Evolution of Scientific Views and Features of Practical Implementation pp. 26-42 Downloads
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 Downloads
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 Downloads
Maria O. Izmailova
Economic Growth Models and FDI in the CIS Countries During the Period of Digitalization pp. 73-90 Downloads
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 Downloads
Andrey Yu. Nevela and Victor A. Lapshin
Disclosure by Venture Capital Funds Formed Under Investment Partnership Agreement pp. 113-129 Downloads
Elena Yu. Makushina

2022, issue 1

Features and Problems of Tax Incentives for Small Software Companies in Russia pp. 8-25 Downloads
Vladimir Gromov
Institutional Structure of the Russian Financial Market: The Need for Regulatory Transformation pp. 26-38 Downloads
Oleg M. Skapenker
Uzbekistan’s Trade Policy Liberalization. Predicted Impact of WTO Accession on Chemical Industry Trade pp. 39-55 Downloads
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 Downloads
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 Downloads
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 Downloads
Varvara V. Nazarova and Anastasia A. Ivanova
Features of State Regulation of Cash Register Use in the Kyrgyz Republic pp. 108-125 Downloads
Aleksei A. Batarin
Stablecoins As a New Word in the Cryptocurrency Market pp. 126-139 Downloads
Tatiana A. Gorbacheva

2021, issue 6

Financial Support for Research, Development and Engineering Instruments and Technology Readiness Levels pp. 8-24 Downloads
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 Downloads
Samvel S. Lazaryan and Maria A. Elkina
Integral Tax Collection Index as a New Approach to Assessing Tax Administration pp. 54-80 Downloads
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 Downloads
Anna V. Tikhonova
Concept of Vertical Fiscal Imbalance in the Analysis of Fiscal Sustainability at the Regional Level pp. 98-116 Downloads
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 Downloads
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 Downloads
Igor A. Yakovlev, Lyudmila S. Kabir and Svetlana I. Nikulina
Legal Framework for Green Finance in the EU and Russia pp. 29-43 Downloads
Larisa V. Sannikova
Promoting Green Development in China's New Development Stage Through Tax Reform pp. 44-50 Downloads
Fu Zhihua and Cheng Yu
China on the Way to Achieving Carbon Neutrality pp. 51-61 Downloads
Elena I. Kranina
Implementation of International Sustainable Financing Practices into the National Debt System. Can Infrastructure Loans Become Responsible? pp. 62-78 Downloads
Rinat I. Rezvanov
The Role of Environmental Innovation in Green Modernization of Industrial Enterprises pp. 79-92 Downloads
Zhanna A. Mingaleva and Yurii V. Starkov
Specific Features of Renewable Energy Development in the World and Russia pp. 93-107 Downloads
Victoria I. Bushukina
Clustering of Russian Regions by Level of Debt Sustainability pp. 108-124 Downloads
Igor Yu. Arlashkin
Legislative Regulation Financial Statement Preparation by Micro Entities: International Experience pp. 125-138 Downloads
Natalia S. Matveeva

2021, issue 4

Meeting the Challenge of Economic Sanctions: Russian Legislative and Institutional Perspective pp. 8-23 Downloads
Ivan N. Timofeev
China’s Policy of Economic Sanctions: Legislation and Enforcement pp. 24-38 Downloads
Polina V. Bakulina and Ksenia A. Kuzmina
US Sanctions Against Financial Companies: Key Features pp. 39-51 Downloads
Yulia S. Timofeeva
On the Strategic Effects of Unilateral Sanctions: Russian Experience pp. 52-66 Downloads
Anastasia B. Likhacheva
Cellular Companies as a Model of a Mechanism for Reducing Sanctions Risks for Business pp. 67-74 Downloads
Viktor S. Utkin and Yury V. Kuznetsov
Forecasting of Bankruptcy: Evidence from Insurance Companies in Russia pp. 75-90 Downloads
Yulia Tarasova and Ekaterina S. Fevraleva
Approaches to Modelling Exposure at Default for the Entire Life of the Asset pp. 91-109 Downloads
Alfiya F. Vasilyeva
Problems of Regional Participatory Budgeting Practices pp. 110-121 Downloads
Vera V. Levina
Methodological Aspects of Compiling Open Budget Rankings pp. 122-138 Downloads
Yuriy V. Belousov and Olga I. Timofeeva

2021, issue 3

Prospects for the Development of Payment Institutions in Russia pp. 8-26 Downloads
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 Downloads
Alexey V. Maslov
Analysis and Assessment of Cyberthreats to the National Financial System of Russia in the Digital Economy pp. 38-53 Downloads
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 Downloads
Victor Ya. Pishchik and Peter V. Alekseev
Some Directions of Increasing the Efficiency of Public Administration in the Context of Digitalization pp. 67-75 Downloads
Andrey I. Lukashov
Problems of Innovative Science and Technology Center Financing From Budgetary Funds pp. 76-87 Downloads
Makar I. Kudelich
Identification of Signs of “Business Fragmentation” in Russian Far Eastern Territories with Special Economic Status pp. 88-103 Downloads
Olga A. Sinenko and Timofey P. Mitrofanov
The Flow of Dividends to the Seller: Customs Valuation Methodology pp. 104-115 Downloads
Alexey A. Artemiev
Devaluation’s Impact on the Formation of Kazakhstan Government Budget: The Factor of the National Fund Investment Income pp. 116-131 Downloads
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 Downloads
Vladimir V. Vagin and Ekaterina S. Shugrina
On the Verge of Institutionalisation? Participatory Budgeting Evidence in Five Italian Regions pp. 25-45 Downloads
Giovanni Allegretti, Matteo Bassoli and Greta Colavolpe
Participatory Budgeting as a Tool Contributing to the Achievement of the Sustainable Development Goals pp. 46-60 Downloads
Tatiana I. Vinogradova
Saint Petersburg Experience of Participatory Budgeting pp. 61-69 Downloads
Natalia G. Lukyanova
The Role of Project Centers in the Development of Participatory Budgeting: The Practice of the Krasnoyarsk Territory pp. 70-82 Downloads
Elena M. Mrachek and Irina V. Valyushitskaya
Goal Setting of Youth Practices of Participatory Budgeting pp. 83-92 Downloads
Natalia G. Ivanova and Vitalii A. Fedosov
Implementation of Regional Development Priorities Under the Conditions of the COVID-19 Pandemic pp. 93-113 Downloads
Mikhail V. Milchakov
Fiscal Decentralization and Incentives of Local Authorities in the Russian Federation pp. 114-129 Downloads
Vladislav V. Bukharsky

2021, issue 1

Some Macroeconomic Consequences of COVID-19: Specifics of the 2020 World Economic Crisis pp. 9-27 Downloads
Valery V. Kizilov
COVID-19 and Anti-Crisis Social Support pp. 28-38 Downloads
Yelena Andreeva, Dmitry Bychkov and Olesya A. Feoktistova
Dynamics of Russian Cities Budget Autonomy in the Transition to Multi-Level Governance pp. 39-57 Downloads
Anton V. Gorodnichev, Tatiana V. Kulakova and Maria A. Moiseeva
Oil and the Ruble: Collapse of Cointegration pp. 58-74 Downloads
Boris I. Alekhin
Global Catastrophe Bond Market and the Prospects of Its Formation in the Russian Federation pp. 75-92 Downloads
Natalia Khutorova
Unallocated Metal Accounts in Russia: Determinants of Quoted Bid-Ask Spreads pp. 93-106 Downloads
Elena V. Rozhentsova, Anastasiia D. Saltykova and Tatyana М. Devyatkova
Accounting and Analysis of Cash Flows of Penal Entities pp. 107-124 Downloads
Tatyana G. Arbatskaya
Approaches to Reforming Pension Systems in the World and Recommendations for Russia pp. 125-135 Downloads
Kristina V. Shvandar and Anastasia Anisimova
Page updated 2023-01-29