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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2015, issue 6

Performance Measures for Civil Servants: the Case of the Ministry of Finance of the Russian Federation pp. 5-16

Sergey V. Romanov, Nikolay N. Klisch and Darya S. Reshetnikova

The Role of Customs Control after the Release of the Goods in the Formation of the Federal Budget Revenues pp. 17-23

Gulzida I. Nemirova and Dmitry Yu. Lazarev

Universal Income Support Benefits: International Practices and Outlooks for Russia pp. 24-33

Yelena Andreeva and Dmitry Bychkov

The Features of Federal Fiscal Transfers’ Allocation among Russian Regions pp. 34-46

Mikhail V. Milchakov

Russian Banking System in Recent Years: General and Regional Perspectives pp. 47-58

Tatyana Zhuravleva and Maxim A. Leonov

Development of the Formation Mechanism of the Russian Ruble Exchange Rate pp. 59-66

Nadezhda A. Smirnova

Influence of Tax Shields, Default Risk and Transaction Costs on the Average Cost of the Capital pp. 67-79

Pavel E. Zhukov

Investment Property: Russian and International Concept of Valuation and Accounting pp. 80-89

Alexey Yu. Popov

Calculation Methods of the Cost of Information Technologies Goods (Works, Services) Based on the Target Costing and Kaizen Costing Systems pp. 90-101

Olga A. Fetisova

Non-Banking Financial Intermediaries: Development of the Regulation and Supervision System pp. 102-111

Irina V. Pashkovskaya

VAT on Transactions with Precious Metals: International Experience pp. 112-118

Tatiana Semkina and Olga V. Medvedeva

2015, issue 5

Stimulation of the Sub-national Authorities in Realization of the Fiscal Reforms: Russian Experience pp. 5-25

Ya. Danilova, Alexey M. Lavrov, Vladislav V. Onischenko and Elena Pokatovich

Standardization in the Procurement: Second Stage pp. 26-37

Tatyana V. Saakyan, Sergey Khabaev and Pavel Kradinov

Divided Budgeting of Operating and Investment Costs Problem: International Practice pp. 38-44

Olga Bogacheva

On Fiscal Costs of Banking Crises pp. 45-58

Igor Belyakov

Problems and Prospects of Fiscal and Tax Policy in the Republic of Crimea pp. 59-71

Nina I. Malis, Natalya A. Gorokhova and Irina V. Kiviko

Tax Instruments of Institutionalization of Import Substitution in Agriculture pp. 72-79

Milyausha R. Pinskaya

Regression Analysis of Factors Influencing Willingness-to-Pay for Cooperative Medical Insurance pp. 80-90

Maria Kaneva, Nikolay A. Avxentyev and Valery M. Baydin

Problems of the Coordinated Use of Pension and Social Statistics pp. 91-102

Arkady K. Solovyev and Svetlana A. Dontsova

Floating Exchange Rate in Transition Economies pp. 103-112

Igor' Yakovlev and Kristina Shvandar

Determination of Global System-Important Financial Institutions in the Insurance and Securities Sectors of the Financial Market pp. 113-119

Yuliya S. Evlakhova

Participatory Budgeting in Russia: Primary Features and Effects pp. 120-122

Vladimir V. Vagin

International Taxation: Tax Base Erosion with the Use of Low-Tax Jurisdictions pp. 123-124

Maxim A. Kotlyarov

2015, issue 4

International Practices in Stimulation of Subnational Authorities in Realization of the Fiscal Reforms in the Public Sector pp. 5-12

Ya. Danilova, Alexey M. Lavrov and Vladislav V. Onischenko

Financial Markets of the Eurasian Economic Union: Harmonization of National Legislations pp. 13-21

Sergey R. Platonov and Roman S. Gubanov

Tax Collection Trends in Russia: Macroeconomic Approach pp. 22-33

Evsey T. Gurvich and Alexandra Suslina

Improvement of Legislative Regulation of Dividend Policy in the State-owned Companies pp. 34-40

Makar Kudelich and Inna N. Rycova

Evaluating Social and Economic Effects of Infrastructure Projects pp. 41-52

Andrey A. Alaev, Svetlana V. Kozlova, Kirill M. Malyutin and Irina T. Perova

Cyclical Conditions of Monetary Policy pp. 53-61

Igor Yu. Varjas

Impact of Public Spending on Economic Growth pp. 62-71

Alexander D. Gromov

Structured Derivatives: Universal Pricing Model pp. 72-84

Denis V. Zuev

Separation of Jurisdiction between Governmental Tiers in Russia: Budgetary Issues pp. 85-93

Igor Yu. Arlashkin, Alexander Deryugin and Kseniya A. Proka

Participatory Budgeting in Russia: Best Practices and Current Trends in Development pp. 94-103

Vladimir V. Vagin, Nadezda V. Gavrilova and Natalia Shapovalova

Global Significance of the French Franc pp. 104-111

Vitaliy V. Shmelev

Specifics of Implementation of the Third Generation Standards for Capital Adequacy in the Banking Practice of Foreign Countries pp. 112-121

Anna V. Brizitskaya

2015, issue 3

Experience and Perspectives of the Quality Evaluation in Financial Management of Federal Government Authorities pp. 5-15

Stanislav S. Bychkov, Alexander A. Boldyr and Alexey M. Lavrov

Formation of the Financial Supervisory Authorities of the Eurasian Economic Union: Adaptation of the European Experience pp. 16-25

Maxim A. Kotlyarov, Sergey R. Platonov and Inna N. Rycova

Government Wealth Funds and Monetary Policy in Russia pp. 26-34

Sergey Sinelnikov-Murylev and Pavel Trunin

Methodical Approaches to the Assessment of the Amount of Grey Imports and Loss of the Revenue Part of the Federal Budget pp. 35-42

Evgeny G. Anisimov, Vladimir E. Novikov and Sergey V. Shkodinsky

Current State of Theoretical Researches on a Question of the Public Financial Policy pp. 43-54

Irek G. Nigmatullin

The Comparative Analysis of the Methodological Approaches to Identification of Global Systemically Important Financial Institutions pp. 55-62

Yuliya S. Evlakhova

Development of Long-term Budget Outlook: Regional Aspect pp. 63-74

Igor Yu. Arlashkin, Alexander Deryugin and Kseniya A. Proka

Improving Taxation of Personal Incomes from Realization of Assets Acquired Without Compensation or at a Price below Market pp. 75-82

Tatyana A. Malinina and Vladimir Gromov

Regulation of Insurance in the Countries of the Eurasian Economic Union: Similarity and Differences pp. 83-90

Yury A. Spletukhov

The Modern Practice of Export Credit Insurance in the EU pp. 91-97

Tamara A. Belousova

Measuring Budget Transparency: International and Russian Experience pp. 98-107

Nataliya Golovanova

The Analysis of the Russian Federal Subjects Budget Transparency pp. 108-116

Yury V. Belousov and Olga Timofeeva

Initiative Budgeting: International Context of Russian Version pp. 117-122

Vladimir V. Vagin, Nadezda V. Gavrilova and Natalia Shapovalova

2015, issue 2

Standardization of Public Procurement as a Tool for their Integration with the Budget Process pp. 5-15

Tatyana V. Saakyan, Sergey Khabaev and Pavel Kradinov

Fiscal Effect of Reduced Taxes for Small Businesses in Russia pp. 16-24

Karen A. Tumanyants

Tax Revenues to Regional Budgets: Growth Reserves pp. 25-32

Nina I. Malis

The ways of Tax Optimization of Holding Companies pp. 33-41

Tatiana Loginova

Development of Refinancing System of the Russian Banking Sector pp. 42-51

Rasul A. Musaev and Denis V. Kleshko

Russian Oil and Gas Budget Revenues in 2015: Estimation and Risk pp. 52-59

Alexey Mikhaylov

Finding an Optimal Capital Structure under Default Risk pp. 60-72

Pavel E. Zhukov

Some Issues of Audit Statistics Improvements pp. 73-79

Evgeny M. Gutzait and Igor' Yakovlev

Administration of Social Security Contributions Abroad: Tendencies and Assessment of Application in Russia pp. 80-88

Vladimir Gromov

Resource Taxes in the Economy of Modern China pp. 89-97

Evgeniya A. Kuklina

Reverse Mortgage as Instrument for Public-private Partnerships in Support of Persons of Retirement Age pp. 98-102

Andrey G. Semenyuk

2015, issue 1

Problems in the Formation of Financial Model of National Healthcare System pp. 5-16

Ayrat Z. Farrahov, Vitaly V. Omelyanovsky and Natalya Sisigina

Budgetary Costs, Efficiency and Priorities of Economic Development pp. 17-28

Oleg S. Sukharev

Earmarked Budget Revenues and Government Business-Type Operations in the Practices of OECD Countries pp. 29-40

Olga Bogacheva and Dmitry Bychkov

The Development of the Unit Cost Funding of Higher Education pp. 41-51

Olga K. Yastrebova

Long-term Target Programs in the USA and Canada: Planning Models and Features of the Structure pp. 52-59

Tatyana V. Tischenko

Administration of Technology Park Structures’ Intellectual Capital as a Factor of Effective Management pp. 60-71

Anna A. Maltseva

Towards Creation of the Preconditions for the Financial Stability and National Security of the Russian Federation in Long-run pp. 72-78

Anton V. Navoy

The Market of Audit Services as a Special Case of the Industrial Market pp. 79-88

Evgeny M. Gutzait

Foreign Experience of Development of Cashless Payment System: Practice and Results pp. 91-98

Kristina Shvandar and Anastasia Anisimova

Barriers to Implementing New Public Management Principles in Public Systems of Developing Countries pp. 99-110

Ekaterina A. Pospelova and Maria Kazakova