Finansovyj žhurnal — Financial Journal

2010 - 2020

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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2020, issue 6

Evaluating the Effectiveness of the Budget Expenditure Policy pp. 9-24

Kirill L. Astapov, Rasul А. Musaev and Anton A. Malakhov

The Role of Public Participation in Ensuring the Efficiency of Budget Expenditures pp. 25-38

Vladimir V. Vagin and Irina V. Petrova

Vertical Fiscal Imbalance and Regional Economic Growth pp. 39-53

Boris I. Alekhin

Intergovernmental Fiscal Instruments for Stimulating Regional Economic Growth in Russia pp. 54-68

Igor Yu. Arlashkin

Creditworthiness of Russian Regions: What Needs to Be Considered pp. 69-86

Аnna A. Mikhaylova and Evgeny N. Timushev

Financial Participation of Public Partners in Public-Private Partnership pp. 87-99

Makar I. Kudelich

Potential Applications of Digital Financial Assets pp. 100-112

Viktor N. Ageyev and Andrey V. Vlasov

Disbalance in Pay Structure of Employees in Federal Budgetary Institutions pp. 113-125

Olga V. Bogacheva and Oleg V. Smorodinov

The Role of Trade Credit in Activities of Small and Medium-Sized Enterprises pp. 126-135

Ekaterina A. Panova

2020, issue 5

Transformation of the Role of Financial Market Regulators: Statement of the Research Problem pp. 15-29

Mariya A. Mihailova, Andrey V. Obynochny and Kristina V. Shvandar

Opportunities and Prospects for Russia’s Transition to a Cashless Society pp. 30-42

Anastasiya A. Anisimova

Approaches to Regulating E-Money Market in the Eurasian Economic Community: Comparative Analysis pp. 43-58

Victor L. Dostov, Pavel M. Shoust, Gleb V. Alekseev and Svetlana V. Krivoruchko

Legal Issues of Identification in Remote Financial Services for Individuals pp. 59-74

Andrey V. Emelin and Boris G. Perov

Merchant Acquiring Technology and Problems of Its Regulation in Russia pp. 75-85

Alexey V. Maslov and Yulia A. Maklakova

Ecosystems and Marketplaces: Overview of the Financial Services Market pp. 86-98

Pavel A. Samiev, Veronika R. Zakirova and Darya V. Shvandar

Fiscal Measures to Boost the Economic Development of Russian Territories pp. 99-113

Alexander D. Andryakov and Evgeniy A. Dombrovskiy

Regional Tax Autonomy and Budget Balances pp. 114-127

Boris I. Alekhin

2020, issue 4

Institutional Features of International Financing for Climate Change Adaptation Programs pp. 10-25

Zhanna A. Mingaleva

Climate Policy of the Russian Federation: International Cooperation and National Approach pp. 26-36

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

Role of the State in the Resolution of Green Finance Development Issues pp. 37-51

Elena P. Fedorova

Carbon Exchanges: European Experience in Developing the Mechanism of Emission Permit Trading pp. 52-68

Svetlana V. Doroshenko and Anna D. Mingaleva

Green Economy as a Labor Productivity Factor in the Manufacturing Industry of European Union Countries pp. 69-84

Vladislav N. Rutskiy and Maria V. Osipenko

“New Industrialization” in Russia as a Factor in the Transition to a Green Economy pp. 85-100

Irina P. Dovbiy, Alexey N. Degterenko and Vlada V. Kobilyakova

Selection of Sources of Traditional and Green Financing for the Best Available Techniques pp. 101-116

Irina I. Prosvirina and Natalya S. Dovbiy

ESG Criteria in Investment: Foreign and Russian Experience pp. 117-129

Ekaterina O. Vostrikova and Anna P. Meshkova

2020, issue 3

Endogeneity of Money Supply in the Russian Economy in the Context of the Monetary Regime Change pp. 8-27

Marina Yu. Malkina and Igor A. Moiseev

Execution of National Projects in Regions Under the Conditions of Countering the Coronavirus Pandemic pp. 28-47

Mikhail V. Milchakov

Tax Potential of the Republic of Crimea pp. 48-59

Irina V. Kiviko and Nina I. Malis

Development of Initiative Budgeting in the Regions of the Russian Federation (Exemplified by the Sverdlovsk Region) pp. 60-75

Valentina V. Derbeneva, Ekaterina А. Zakharchuk and Alexey F. Pasynkov

Prospects for Digitalization of the Insurance Business in Russia pp. 76-90

Denis V. Bryzgalov, Julia V. Gryzenkova and Alexander A. Tsyganov

Digitalization in the Banking Industry: Digital Transformation of Environment and Business Processes pp. 91-101

Lyubov A. Petrova and Tatyana E. Kuznetsova

Macroeconomic Stability and Microprudential Regulation of Russia’s Foreign Corporate Debt pp. 102-113

Sergey A. Perekhod

Performance Management in the Public Sector: Opportunities for Syria pp. 114-135

Naeim David Hurmuz

2020, issue 2

Tax Smoothing in Russia pp. 9-24

Boris I. Alekhin

The System of Emission Taxation Analyzed: An Institutional Approach pp. 25-38

Zhanna A. Mingaleva and Yurii V. Starkov

Modeling the Balance Sheet Channel of Monetary Transmission in Russia pp. 39-56

Mariya A. Shchepeleva

Public Procurement in the Russian Federation: Retrospective and Development pp. 57-68

Darya V. Gorokhova

State Financial Control: International Experience pp. 69-95

Natalia S. Matveeva

Importance of Inventory in Ensuring Accurate Presentation of Financial Reporting by Public Sector Entities pp. 96-110

Tatyana G. Arbatskaya

Legal Issues of Redress in Subrogation pp. 111-119

Makar I. Kudelich

Nobel Prize in Economic Sciences 2019: Poverty Alleviation and Experiments in Development Economics pp. 120-131

Vyacheslav N. Ovchinnikov

2020, issue 1

Challenges and Issues of Initiative Budgeting Development pp. 9-26

Vladimir V. Vagin and Natalia A. Shapovalova

Organization of Program- and Target-Oriented Funding for Research in Russia pp. 27-40

Andrei I. Kostin

Regional Tax Competition at Different Phases of Tax System Evolution in Russia pp. 41-57

Vladimir Gromov

Comparative Assessment of Regional Fiscal Capacity Calculation Approaches pp. 58-67

Igor Yu. Arlashkin

Tax Burden Influence on the Foreign Direct Investment Distribution by Economic Industries pp. 68-86

Andrey V. Korytin

Economic Model of Compensation Fund in Russia pp. 87-104

Yuri Danilov

Information Technology in the Russian Insurance Market: Development Opportunities pp. 105-116

Yury A. Spletukhov

From Monetary Towards Non-Monetary Transactions: Consumer Personal Data Protection in E-commerce pp. 117-130

Maria G. Girich, Antonina D. Levashenko and Alexandra A. Koval

2019, issue 6

Long-Term Global Trends in Pension Policy pp. 9-26

Evsey T. Gurvich

Federal Intergovernmental Transfers and the Level of Intraregional Fiscal Decentralization in Russia pp. 27-42

Evgeny N. Timushev

Transfer of Tax Losses in OECD and BRICS Countries pp. 43-56

Natalya S. Kostrykina and Elena V. Zakharenkova

Direct Agreements in Projects With State Participation: Comparative Legal Analysis pp. 57-69

Makar Kudelich

Possibility of Applying the PPP Mechanism in the Implementation of Smart City Projects pp. 70-82

Valentina N. Parakhina, Olga A. Boris, Rustam M. Ustaev, Galina V. Vorontsova and Oksana N. Momotova

Indonesia’s Strategy for Sustainable Finance pp. 83-95

Igor A. Yakovlev and Svetlana I. Nikulina

Background of Anti-Money Laundering Regulation in Modern Economic Theory pp. 96-107

Nataliya Yu. Tanyushcheva

Financial and Economic Development of Kazakhstan: Implementation of Investment Opportunities pp. 108-125

Nurilya K. Kuchukova and Lyazzat A. Talimova

2019, issue 5

Management of “Transit” Revenues of the Federal Budget in Russia pp. 9-20

Olga V. Bogacheva and Oleg V. Smorodinov

Russia’s Fiscal Sustainability. What Bohn’s Test Has Revealed pp. 21-36

Boris I. Alekhin

The Impact of Indirect Tax Rates Cut on Inflation: Evidence From Russia pp. 37-49

Mariia Elkina

The Impact of Digital Economy on Accounting Competencies Development pp. 50-63

Victoria V. Priobrazhenskaya

World Experience of Pension Guarantees in Voluntary Pension Plans pp. 64-73

Kristina V. Shvandar and Anastasia A. Anisimova

Regression-Based Decomposition of Income Inequality Factors in Russia pp. 74-89

Anton I. Votinov, Samvel S. Lazaryan and Vyacheslav N. Ovchinnikov

Specifics of Startup Financing at Different Stages of the Life Cycle pp. 90-103

Marina B. Trachenko and Anastasia V. Kozhanova

ICO as a New Form of Financing of Innovative Business pp. 104-118

Ivan A. Belarev and Elena B. Starodubtseva

Assessment of Cross-Border Transmission of Systemic Financial Risk in EU Countries pp. 119-129

Alexander M. Karminsky and Ekaterina V. Seryakova

2019, issue 4

Competition Among Non-State Pension Funds in the Russian Pension Market pp. 9-23

Gulnara F. Fatkhlislamova

The Maternity Capital as a Tool of State Redistribution Policy pp. 24-35

Lyudmila A. Kormishkina and Lyudmila P. Koroleva

Regulatory Requirements System for Estimation of National Projects Efficiency: Current Problems pp. 36-49

Makar Kudelich

Strategies for Growth Through Mergers and Acquisitions: Evidence From Russian Companies pp. 50-59

Galina Besstremyannaya

Functions of Supreme Audit Institutions in Russia and Foreign Countries pp. 60-74

Vladimir V. Klimanov, Sofia M. Kazakova and Anna A. Mikhaylova

Influence of Macroeconomic Factors on the Return of Russian Stock Exchange Indices pp. 75-87

Elizaveta V. Anufrieva

Accounting and Control of Doubtful Debts Reserves pp. 88-101

Olga N. Kuznetsova

Improving the Credit Rating of Loan Recipients Implementing Long-Term Investment Projects pp. 102-115

Nataliya G. Filatova

Perception of the Term “Collateral Portfolio”: Modern Aspect pp. 116-129

Alexander A. Tischenko

2019, issue 3

Short-Term Fiscal Projections Using Forecast Combination Approach pp. 9-21

Roman S. Leukhin

The Features of Federal Support Allocation Among Russian Regions for National Projects Execution pp. 22-37

Mikhail V. Milchakov

Financial Stress Index as a Generalized Indicator of Financial Instability pp. 38-54

Marina Yu. Malkina and Anton O. Ovcharov

The Risks of Russian Banks Before and After Recognition of Being Systemically Important Financial Institutions pp. 55-63

Yulia S. Evlakhova

Domination of Banks With State Participation in Russia: Current Trends pp. 64-74

Sergei V. Yakunin

Export and Import Activities of Russian Companies With FDI in the Context of Sanctions pp. 75-90

Elena A. Fedorova, Aleksei E. Nikolaev, Yuliya S. Shirokova and Fedor Yu. Fedorov

Problems in Accounting of Bad Debts Reserve of Public Sector Organizations pp. 91-105

Tatyana G. Arbatskaya

“Customs Audit” Direction: Implementation for the Purpose of Electronic Customs Development pp. 106-116

Anna V. Agapova, Irina A. Gokinaeva and Alina A. Meleshkina

Financial Mechanism of Participatory Budgeting in the Russian Federation pp. 117-127

Vitalii A. Fedosov and Valeriya V. Bogatchenko

2019, issue 2

Simplified Taxation System and Unified Tax on Imputed Income: Objectives, Problems, Long-term Vision pp. 9-21

Vladimir Gromov and Nikolaj S. Milogolov

International Experience in Taxation of Business Personal Property pp. 22-36

Andrey V. Korytin and Tatiana A. Malinina

Major Aspects of Organization of Public R&D Funding in OECD Countries pp. 37-50

Olga Bogacheva and Oleg Smorodinov

The Monitoring of Initiative Budgeting Development in Russian Regions: Methodology and Practice of Organization pp. 51-64

Vladimir V. Vagin, Natalia Shapovalova and Nadezda Gavrilova

International Practice of Fiscal Rules: Formation of Modern Approaches pp. 65-80

Samwel Lazaryan, Ivan Nikonov, Anton Votinov and Ekaterina Gubkova

DSGE Models: Problem of Trends pp. 81-95

Sergey Ivashchenko

Demand for Money and Circulation of Large Face Value Banknotes: Current Trends pp. 96-108

Svetlana V. Krivoruchko

Approaches to Development of Financial Infrastructure Informational-Regulative System pp. 109-121

Vladimir N. Alekseev and Nikolay N. Sharkov

Formation of the Planned Calculation of the Production Cost at Manufacturing Enterprises pp. 122-130

Igor E. Mizikovsky

2019, issue 1

State Assignment Financing in the Context of Electronic Budget: New Challenges and Old Problems pp. 9-20

Olga K. Yastrebova

Creation of Enabling Environment for Spending Reviews in Russia pp. 21-33

Olga Bogacheva and Oleg Smorodinov

Using State Guarantees in Risk Management of Investment Projects pp. 34-43

Dmitry Ershov

Application of a Unified Methodology for Intergovernmental Equalization at Regional Level pp. 44-55

Natalia E. Barbashova

Retail Credit Growth in Russian Regions pp. 56-65

Ivan Nikonov and Arseny S. Sirotkin

Attitude of Russian Citizens to Insurance Services: Analytical Review pp. 66-75

Yuri A. Spletukhov

Cryptoeconomics: Pilot Study on Investments in ICO Startups Using Neural Networks pp. 76-87

Andrey A. Kozlov and Andrey V. Vlasov

EAEU Countries in the International Development Assistance Framework pp. 88-100

Aleksandra Morozkina

The Use of Paradigm Concepts in Russian Accounting Science pp. 101-109

Dmitry B. Krylov

Financial, Career and Professional Aspects of the Motivation of the New Generation of Doctors in Russia pp. 110-132

Christopher M. Davis and Ekaterina Pazukhina