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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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

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 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

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 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

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 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

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 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 Nadezhda V. 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

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