Finansovyj žhurnal — Financial Journal

2010 - 2025

Current editor(s): Vladimir S. Nazarov

From Financial Research Institute, Moscow 125375, Russia
Contact information at EDIRC.
Bibliographic data for series maintained by Gennady Ageev ().

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2023, issue 6

Non-resource Revenues to the Consolidated Budget: Analysis by Types of Economic Activity pp. 8-26

Aleksandra L. Osmolovskaya-Suslina and Sofiia R. Borisova

Capital Flight from Russia and Possible Sources of Financing Budget Expenditures pp. 27-42

Pavel E. Zhukov

Bank Crisis Management Policies and the New Instability pp. 43-60

Alexandr Patalaha and Maria A. Shchepeleva

Possible Organizational and Economic Schemes of Index Insurance in Russian Agriculture pp. 61-75

Alexander A. Tsyganov and Irina A. Bystronovskaya

Estimation of Heterogenous Consumption and Income Parameters pp. 76-92

Pavel K. Koval and Andrey V. Polbin

Three Levels of Digital Inequality of the Population in the Financial Sphere pp. 93-109

Elena I. Brichka and Yuliya S. Evlakhova

Cross-border Approach to Economic Cooperation between Russia and Kazakhstan in the Sphere of Turnover of Precious Metals and Stones pp. 110-122

Ludmila N. Ivanova and Ekaternina N. Badmaeva

Fiscal Mechanism for Stimulating Domestic Production in Some BRICS and European Countries pp. 123-135

Vladimir V. Olkhovik, Roman S. Afanasev, Edvardas Juchnevicius and Tatyana N. Malofeeva

2023, issue 5

Analysis of the Transmission Mechanism of Public Investments: The Case of the DSGE Model pp. 8-26

Anton I. Votinov, Victoria A. Gribova and Samvel S. Lazaryan

Legal Framework for Central Bank Digital Currencies and the Digital Ruble pp. 27-44

Larisa V. Sannikova

Improvement of Treasury Control Tools as a Measure to Increase the Efficiency of Budget Expenditures pp. 45-60

Andrey I. Lukashov

Reserve Funds in Russian Regions: Factors of Formation and Efficiency Assessment pp. 61-78

Evgeny N. Timushev and Vita A. Yagovkina

Moscow Budget Policy: Opportunities for Responding to the Challenges of the New Reality pp. 79-93

Vladimir V. Klimanov, Anna A. Mikhaylova and Zoya I. Egorsheva

Assessing the Margin Requirements Impact on the Russian Futures Market Liquidity pp. 94-116

Artem I. Potapov

Evolution of the Bank-firm Relationship pp. 117-132

Vladimir D. Smirnov

The Role of State Financial Regulation in Solving Key Problems of Russian Regions on the Example of the Far Eastern Federal District pp. 133-149

Mikhail E. Kosov, Ekaterina V. Golubtsova and Ekaterina S. Novikova

2023, issue 4

Problems and Methods of Improving the Legal Regulation of Public Investment in Russia pp. 8-26

Anna B. Zolotareva

Financing Instruments and Outcomes for R&D Public Funding pp. 27-42

Olga K. Yastrebova and Oleg I. Karasev

Monetary Poverty and Education in Russia pp. 43-62

Boris I. Alekhin

Improving the Methodology for Assessing the Economic Efficiency of Public E-procurement of Medicines pp. 63-81

Anna I. Denisova, Dzhamilya A. Sozaeva, Konstantin V. Gonchar and Griegory A. Aleksandrov

Green Budgeting Tools and Practice pp. 82-97

Tatiana I. Vinogradova

On the Feasibility of Using the Environmental Performance Index to Assess the Level of Socio-ecological Development of Russian Regions pp. 98-111

Zhanna A. Mingaleva, Irina A. Nikitina and Inna A. Kruglova

The Tax Policy of the Republic of Crimea: Reducing Subsidization of the Region pp. 112-122

Irina V. Kiviko and Nina I. Malis

Bitcoin Price Short-term Forecast Using Twitter Sentiment Analysis pp. 123-137

Alexey Yu. Mikhaylov, Vikas Khare, Solomon Eghosa Uhunamure, Tsangyao Chang and Diana I. Stepanova

2023, issue 3

The Rent Taxation Concept for Solid Minerals Extraction and Recovery pp. 9-24

Sergey D. Shatalov, Milyausha R. Pinskaya, Vitaly A. Prokaev and Kermen N. Tsagan-Mandzshieva

Fiscal Role of Special Duties on Imported Goods pp. 25-40

Dmitry Yu. Fedotov

Assessing the Complementarity of Preferential Tax Regimes in the Sakhalin Region pp. 41-58

Vladimir V. Gromov

Impact of the Level and Structure of the Tax Burden on Citizens Inequality pp. 59-77

Andrey A. Pugachev

On the Possibilities of Tax Decentralization in Russia pp. 78-90

Igor Yu. Arlashkin

International Practice of Tax Expense Identification pp. 91-103

Tatyana V. Tischenko

The Relation of Financial and Industrial Stresses to Monetary Policy Parameters in the Russian Economy pp. 104-121

Marina Yu. Malkina and Rodion V. Balakin

Public Finance System: Management Reform, Directions of Improvement in the Republic of Uzbekistan pp. 122-142

Zarina Kh. Srojiddinova

2023, issue 2

Federal Budget and State Fiscal Policy: Macroeconomic Adaptation until 2025 pp. 8-26

Mikhail E. Kosov, Alla Yu. Chalova, Ravil G. Akhmadeev and Ekaterina V. Golubtsova

Measuring the State Sector and Assessing Its Effectiveness: Approaches and Implications pp. 27-46

Aleksandr E. Abramov, Andrei A. Pershin and Maria Chernova

New International Projects on the Use of Central Bank Digital Currencies in Transforming Cross-border Settlements pp. 47-58

Alexey V. Maslov and Kristina V. Shvandar

ESG Investment Profitability in Developed and Emerging Markets with Regard to the Time Horizon pp. 59-73

Anastasia O. Volodina and Marina B. Trachenko

Tax Incentives for Investments in Green Technologies: Experience of Selected Countries pp. 74-89

Svetlana I. Chuzhmarova and Andrei I. Chuzhmarov

The Influence of Institutional Factors on Green Bond Issuance: a Look Back to 2021 pp. 90-102

Julia A. Tarasova and Evgenii I. Lyashko

Environmental Insurance: Insurable Risks and Losses Subject to Compensation pp. 103-115

Yury A. Spletukhov

General Expenses in the Provision of Public Health Services in Hospitals pp. 116-129

Olga V. Obukhova and Anna S. Bogomazova

2023, issue 1

Interregional Differences in Inflation through the Prism of Ackley’s Theory pp. 8-25

Boris I. Alekhin

Regions with Low Financial Sustainability: Analysis and Enhancement of Development pp. 26-44

Pavel V. Stroev, Olga V. Pivovarova, Khasanbi V. Sheozhev and Anna I. Dudnik

Civil Finance pp. 45-57

Vladimir V. Vagin and Valeriya A. Paksivatkina

Study of the Momentum Effect in the Price Dynamics of Highly Liquid Shares on the Russian Securities Market pp. 58-73

Varvara V. Nazarova and Sergei I. Leshchev

Improving the Public Procurement System: Rating of Contractors in the Road Sector pp. 74-94

Maria A. Moiseeva and Tatiana V. Kulakova

Factors of Ethereum Profitability as a Platform for Creating Decentrilized Applications pp. 95-115

Kirill Shilov and Andrei V. Zubarev

Development of Tax Incentives for Investments in Human Capital pp. 116-133

Anna V. Tikhonova

2022, issue 6

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

Michael Alexeev, Andrey 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 Girich, Kristina V. Ivanovicheva and Antonina 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