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Content
2020, Issue 5
- 15-29 Transformation of the Role of Financial Market Regulators: Statement of the Research Problem
by Mariya A. Mihailova & Andrey V. Obynochny & Kristina V. Shvandar - 30-42 Opportunities and Prospects for Russia’s Transition to a Cashless Society
by Anastasiya A. Anisimova - 43-58 Approaches to Regulating E-Money Market in the Eurasian Economic Community: Comparative Analysis
by Victor L. Dostov & Pavel M. Shoust & Gleb V. Alekseev & Svetlana V. Krivoruchko - 59-74 Legal Issues of Identification in Remote Financial Services for Individuals
by Andrey V. Emelin & Boris G. Perov - 75-85 Merchant Acquiring Technology and Problems of Its Regulation in Russia
by Alexey V. Maslov & Yulia A. Maklakova - 86-98 Ecosystems and Marketplaces: Overview of the Financial Services Market
by Pavel A. Samiev & Veronika R. Zakirova & Darya V. Shvandar - 99-113 Fiscal Measures to Boost the Economic Development of Russian Territories
by Alexander D. Andryakov & Evgeniy A. Dombrovskiy - 114-127 Regional Tax Autonomy and Budget Balances
by Boris I. Alekhin
2020, Issue 4
- 10-25 Institutional Features of International Financing for Climate Change Adaptation Programs
by Zhanna A. Mingaleva - 26-36 Climate Policy of the Russian Federation: International Cooperation and National Approach
by Igor A. Yakovlev & Lyudmila S. Kabir & Svetlana I. Nikulina - 37-51 Role of the State in the Resolution of Green Finance Development Issues
by Elena P. Fedorova - 52-68 Carbon Exchanges: European Experience in Developing the Mechanism of Emission Permit Trading
by Svetlana V. Doroshenko & Anna D. Mingaleva - 69-84 Green Economy as a Labor Productivity Factor in the Manufacturing Industry of European Union Countries
by Vladislav N. Rutskiy & Maria V. Osipenko - 85-100 “New Industrialization” in Russia as a Factor in the Transition to a Green Economy
by Irina P. Dovbiy & Alexey N. Degterenko & Vlada V. Kobilyakova - 101-116 Selection of Sources of Traditional and Green Financing for the Best Available Techniques
by Irina I. Prosvirina & Natalya S. Dovbiy - 117-129 ESG Criteria in Investment: Foreign and Russian Experience
by Ekaterina O. Vostrikova & Anna P. Meshkova
2020, Issue 3
- 8-27 Endogeneity of Money Supply in the Russian Economy in the Context of the Monetary Regime Change
by Marina Yu. Malkina & Igor A. Moiseev - 28-47 Execution of National Projects in Regions Under the Conditions of Countering the Coronavirus Pandemic
by Mikhail V. Milchakov - 48-59 Tax Potential of the Republic of Crimea
by Irina V. Kiviko & Nina I. Malis - 60-75 Development of Initiative Budgeting in the Regions of the Russian Federation (Exemplified by the Sverdlovsk Region)
by Valentina V. Derbeneva & Ekaterina А. Zakharchuk & Alexey F. Pasynkov - 76-90 Prospects for Digitalization of the Insurance Business in Russia
by Denis V. Bryzgalov & Julia V. Gryzenkova & Alexander A. Tsyganov - 91-101 Digitalization in the Banking Industry: Digital Transformation of Environment and Business Processes
by Lyubov A. Petrova & Tatyana E. Kuznetsova - 102-113 Macroeconomic Stability and Microprudential Regulation of Russia’s Foreign Corporate Debt
by Sergey A. Perekhod - 114-135 Performance Management in the Public Sector: Opportunities for Syria
by Naeim David Hurmuz
2020, Issue 2
- 9-24 Tax Smoothing in Russia
by Boris I. Alekhin - 25-38 The System of Emission Taxation Analyzed: An Institutional Approach
by Zhanna A. Mingaleva & Yurii V. Starkov - 39-56 Modeling the Balance Sheet Channel of Monetary Transmission in Russia
by Mariya A. Shchepeleva - 57-68 Public Procurement in the Russian Federation: Retrospective and Development
by Darya V. Gorokhova - 69-95 State Financial Control: International Experience
by Natalia S. Matveeva - 96-110 Importance of Inventory in Ensuring Accurate Presentation of Financial Reporting by Public Sector Entities
by Tatyana G. Arbatskaya - 111-119 Legal Issues of Redress in Subrogation
by Makar I. Kudelich - 120-131 Nobel Prize in Economic Sciences 2019: Poverty Alleviation and Experiments in Development Economics
by Vyacheslav N. Ovchinnikov
2020, Issue 1
- 9-26 Challenges and Issues of Initiative Budgeting Development
by Vladimir V. Vagin & Natalia A. Shapovalova - 27-40 Organization of Program- and Target-Oriented Funding for Research in Russia
by Andrei I. Kostin - 41-57 Regional Tax Competition at Different Phases of Tax System Evolution in Russia
by Vladimir V. Gromov - 58-67 Comparative Assessment of Regional Fiscal Capacity Calculation Approaches
by Igor Yu. Arlashkin - 68-86 Tax Burden Influence on the Foreign Direct Investment Distribution by Economic Industries
by Andrey V. Korytin - 87-104 Economic Model of Compensation Fund in Russia
by Yuri A. Danilov - 105-116 Information Technology in the Russian Insurance Market: Development Opportunities
by Yury A. Spletukhov - 117-130 From Monetary Towards Non-Monetary Transactions: Consumer Personal Data Protection in E-commerce
by Maria G. Girich & Antonina D. Levashenko & Alexandra A. Koval
2019, Issue 6
- 9-26 Long-Term Global Trends in Pension Policy
by Evsey T. Gurvich - 27-42 Federal Intergovernmental Transfers and the Level of Intraregional Fiscal Decentralization in Russia
by Evgeny N. Timushev - 43-56 Transfer of Tax Losses in OECD and BRICS Countries
by Natalya S. Kostrykina & Elena V. Zakharenkova - 57-69 Direct Agreements in Projects With State Participation: Comparative Legal Analysis
by Makar I. Kudelich - 70-82 Possibility of Applying the PPP Mechanism in the Implementation of Smart City Projects
by Valentina N. Parakhina & Olga A. Boris & Rustam M. Ustaev & Galina V. Vorontsova & Oksana N. Momotova - 83-95 Indonesia’s Strategy for Sustainable Finance
by Igor A. Yakovlev & Svetlana I. Nikulina - 96-107 Background of Anti-Money Laundering Regulation in Modern Economic Theory
by Nataliya Yu. Tanyushcheva - 108-125 Financial and Economic Development of Kazakhstan: Implementation of Investment Opportunities
by Nurilya K. Kuchukova & Lyazzat A. Talimova
2019, Issue 5
- 9-20 Management of “Transit” Revenues of the Federal Budget in Russia
by Olga V. Bogacheva & Oleg V. Smorodinov - 21-36 Russia’s Fiscal Sustainability. What Bohn’s Test Has Revealed
by Boris I. Alekhin - 37-49 The Impact of Indirect Tax Rates Cut on Inflation: Evidence From Russia
by Mariia A. Elkina - 50-63 The Impact of Digital Economy on Accounting Competencies Development
by Victoria V. Priobrazhenskaya - 64-73 World Experience of Pension Guarantees in Voluntary Pension Plans
by Kristina V. Shvandar & Anastasia A. Anisimova - 74-89 Regression-Based Decomposition of Income Inequality Factors in Russia
by Anton I. Votinov & Samvel S. Lazaryan & Vyacheslav N. Ovchinnikov - 90-103 Specifics of Startup Financing at Different Stages of the Life Cycle
by Marina B. Trachenko & Anastasia V. Kozhanova - 104-118 ICO as a New Form of Financing of Innovative Business
by Ivan A. Belarev & Elena B. Starodubtseva - 119-129 Assessment of Cross-Border Transmission of Systemic Financial Risk in EU Countries
by Alexander M. Karminsky & Ekaterina V. Seryakova
2019, Issue 4
- 9-23 Competition Among Non-State Pension Funds in the Russian Pension Market
by Gulnara F. Fatkhlislamova - 24-35 The Maternity Capital as a Tool of State Redistribution Policy
by Lyudmila A. Kormishkina & Lyudmila P. Koroleva - 36-49 Regulatory Requirements System for Estimation of National Projects Efficiency: Current Problems
by Makar I. Kudelich - 50-59 Strategies for Growth Through Mergers and Acquisitions: Evidence From Russian Companies
by Galina E. Besstremyannaya - 60-74 Functions of Supreme Audit Institutions in Russia and Foreign Countries
by Vladimir V. Klimanov & Sofia M. Kazakova & Anna A. Mikhaylova - 75-87 Influence of Macroeconomic Factors on the Return of Russian Stock Exchange Indices
by Elizaveta V. Anufrieva - 88-101 Accounting and Control of Doubtful Debts Reserves
by Olga N. Kuznetsova - 102-115 Improving the Credit Rating of Loan Recipients Implementing Long-Term Investment Projects
by Nataliya G. Filatova - 116-129 Perception of the Term “Collateral Portfolio”: Modern Aspect
by Alexander A. Tischenko
2019, Issue 3
- 9-21 Short-Term Fiscal Projections Using Forecast Combination Approach
by Roman S. Leukhin - 22-37 The Features of Federal Support Allocation Among Russian Regions for National Projects Execution
by Mikhail V. Milchakov - 38-54 Financial Stress Index as a Generalized Indicator of Financial Instability
by Marina Yu. Malkina & Anton O. Ovcharov - 55-63 The Risks of Russian Banks Before and After Recognition of Being Systemically Important Financial Institutions
by Yulia S. Evlakhova - 64-74 Domination of Banks With State Participation in Russia: Current Trends
by Sergei V. Yakunin - 75-90 Export and Import Activities of Russian Companies With FDI in the Context of Sanctions
by Elena A. Fedorova & Aleksei E. Nikolaev & Yuliya S. Shirokova & Fedor Yu. Fedorov - 91-105 Problems in Accounting of Bad Debts Reserve of Public Sector Organizations
by Tatyana G. Arbatskaya - 106-116 “Customs Audit” Direction: Implementation for the Purpose of Electronic Customs Development
by Anna V. Agapova & Irina A. Gokinaeva & Alina A. Meleshkina - 117-127 Financial Mechanism of Participatory Budgeting in the Russian Federation
by Vitalii A. Fedosov & Valeriya V. Bogatchenko
2019, Issue 2
- 9-21 Simplified Taxation System and Unified Tax on Imputed Income: Objectives, Problems, Long-term Vision
by Vladimir V. Gromov & Nikolaj S. Milogolov - 22-36 International Experience in Taxation of Business Personal Property
by Andrey V. Korytin & Tatiana A. Malinina - 37-50 Major Aspects of Organization of Public R&D Funding in OECD Countries
by Olga V. Bogacheva & Oleg V. Smorodinov - 51-64 The Monitoring of Initiative Budgeting Development in Russian Regions: Methodology and Practice of Organization
by Vladimir V. Vagin & Natalia A. Shapovalova & Nadezhda V. Gavrilova - 65-80 International Practice of Fiscal Rules: Formation of Modern Approaches
by Samvel S. Lazaryan & Ivan V. Nikonov & Anton I. Votinov & Ekaterina A. Gubkova - 81-95 DSGE Models: Problem of Trends
by Sergey M. Ivashchenko - 96-108 Demand for Money and Circulation of Large Face Value Banknotes: Current Trends
by Svetlana V. Krivoruchko - 109-121 Approaches to Development of Financial Infrastructure Informational-Regulative System
by Vladimir N. Alekseev & Nikolay N. Sharkov - 122-130 Formation of the Planned Calculation of the Production Cost at Manufacturing Enterprises
by Igor E. Mizikovsky
2019, Issue 1
- 9-20 State Assignment Financing in the Context of Electronic Budget: New Challenges and Old Problems
by Olga K. Yastrebova - 21-33 Creation of Enabling Environment for Spending Reviews in Russia
by Olga V. Bogacheva & Oleg V. Smorodinov - 34-43 Using State Guarantees in Risk Management of Investment Projects
by Dmitry N. Ershov - 44-55 Application of a Unified Methodology for Intergovernmental Equalization at Regional Level
by Natalia E. Barbashova - 56-65 Retail Credit Growth in Russian Regions
by Ivan V. Nikonov & Arseny S. Sirotkin - 66-75 Attitude of Russian Citizens to Insurance Services: Analytical Review
by Yuri A. Spletukhov - 76-87 Cryptoeconomics: Pilot Study on Investments in ICO Startups Using Neural Networks
by Andrey A. Kozlov & Andrey V. Vlasov - 88-100 EAEU Countries in the International Development Assistance Framework
by Aleksandra K. Morozkina - 101-109 The Use of Paradigm Concepts in Russian Accounting Science
by Dmitry B. Krylov - 110-132 Financial, Career and Professional Aspects of the Motivation of the New Generation of Doctors in Russia
by Christopher M. Davis & Ekaterina M. Pazukhina
2018, Issue 6
- 9-20 Impact of Fiscal Rules on Exchange Rate Volatility
by Ilya V. Prilepskiy - 21-33 Sectoral Effects of Bank of Russia Disinflation Policy
by Evgeny L. Goryunov - 34-46 Tax Incentives in Russia and Other Countries: Critical Analysis
by Yury M. Gorlin & Victor Y. Lyashok - 47-58 Assessment of the Scope of Tax Base Erosion in Russia
by Azamat B. Berberov & Nikolay S. Milogolov - 59-70 International Experience and Russian Practice
by Alexander D. Andryakov - 71-82 “Factory” for Project Financing: Budget Problems and Risks
by Makar I. Kudelich - 83-94 Forecasting Current GDP Dynamics With Google Search Data
by Samvel S. Lazaryan & Nikita E. German - 95-108 Benchmarking Russian’ Government Bond Market
by Boris I. Alekhin - 109-119 Cash or Card? Retail Payments in Armenia
by Kristina V. Shvandar & Vsevolod Y. Cherkasov - 120-127 Progress of Regulatory Impact Assessment in the Republic of Armenia
by Marat R. Zembatov - 128-135 The Methodology of Non-Financial Assets Impairment Recognition
by Anton M. Maryasin
2018, Issue 5
- 9-22 Economic Effect of Population Ageing and Pension Reforms
by Evsey T. Gurvich & Maria A. Ivanova - 23-33 Government Guarantees as an Instrument for Investment Risk Allocation
by Antonina S. Kovalevskaya & Svetlana I. Nikulina - 34-45 Features of Spending Reviews in Ireland: Experience for Russia
by Olga V. Bogacheva & Oleg V. Smorodinov - 46-57 Regulatory and Legal Support for the Budget Transparency at the Regional Level in Russia
by Vladimir V. Klimanov & Anna A. Mikhaylova & Vita A. Yagovkina - 58-69 Do Tax Incentives for Innovation Work? Evaluation of Effectiveness in Russia and in the World
by Aleksandra L. Suslina & Roman S. Leukhin - 70-82 Prospects for the Use of DSGE Models by Finance Ministries: The Experience of Global Regulators
by Samvel S. Lazaryan & Evgenii V. Mayorov - 83-96 Estimation of Fiscal Stimulus Efficiency in Russian Economy: Simple DSGE Model With Government Sector
by Anton I. Votinov & Maria A. Elkina - 97-107 Analysis of the Russian Microfinance Market's Main Problems
by Victor S. Utkin & Anna A. Yurieva - 108-119 Reform of Transfer Pricing Rules in the Republic of Armenia
by Milyausha R. Pinskaya & Ori A. Alaverdyan & Nikolay S. Milogolov - 120-129 Cryptocurrencies and Approaches to Their Regulation
by Svetlana V. Krivoruchko - 130-135 Auditing Regulation in the Republic of Armenia
by Karen I. Alaverdyan & Raffi A. Aleksanyan
2018, Issue 4
- 10-20 How to Ensure Debt Sustainability and React to Economic Cycles? The Upgrade of Fiscal Rules in Armenia
by Eduard N. Hakobyan & Narek N. Karapetyan - 21-31 Estimation of the Government Expenditures Multiplier in the Republic of Armenia
by Samvel S. Lazaryan & Maria A. Elkina - 32-37 Modern Challenges of International Tax Cooperation and Armenia
by Ori À. Alaverdyan & Nairuhi R. Avetisyan - 38-52 Tax Treaty Shopping: Risk Analysis at the Macro Level (on the Example of the Republic of Armenia)
by Milyausha R. Pinskaya & Nikolay S. Milogolov & Suren F. Adamyan - 53-61 Funded Pension System of Armenia: History of Formation
by Karen R. Tamazyan & Arman E. Jhangiryan - 62-75 Dollarization in Armenia: Structural Causes and Evolution of Monetary Policy
by Vsevolod Y. Cherkasov & Julia A. Maklakova - 76-89 Participation of Financial Bodies of Armenia in Public-Private Partnership Process
by Makar I. Kudelich & Hasmik V. Khachatryan - 90-102 Armenian Financial Market: Development, Present Conditions and Perspective
by Igor A. Yakovlev & Kristina V. Shvandar - 103-114 International Practice of Consolidated Financial Statements Presentation at Public Sector
by Karen I. Alaverdyan & Raffi A. Aleksanyan & Svetlana A. Tabalina - 115-120 Key Aspects of Program Budgeting Implementation in the World and in the Republic of Armenia
by Edgar À. Mkrtchyan & Sveta À. Harosyan & Gor À. Hakobyan - 121-131 The Theory of Economic Complexity: A Study of Armenia
by Ivan V. Nikonov & Anton I. Votinov
2018, Issue 3
- 9-20 Green Investment Financing Mechanism as an Element of the National Strategy for Sustainable Development Financing
by Igor A. Yakovlev & Ludmila S. Kabir - 21-33 The Impact of Fiscal Policy on Macroeconomic Indicators in DSGE-models
by Mikhail Yu. Andreyev & Andrey V. Polbin - 34-48 Effectiveness of Legislative Restrictions on Debt Burden of the Russian Regions
by Oleg V. Buklemishev & Denis L. Mikhaylov & Vladimir V. Solovyev & Igor G. Fetisov - 49-63 Spending Reviews as an Instrument for Public Finance Management in OECD Countries: Theoretical Aspect
by Nikolai A. Begchin & Olga V. Bogacheva & Oleg V. Smorodinov - 64-77 Problems of Transition to a Gatekeeper Model in Healthcare
by Natalya N. Sisigina - 78-89 Impact of the Antitrust Legislation Interpretation on the Declaration of Firms to be Guilty of Tacit Collusion
by Aleksandr V. Kniaginin - 90-98 Verification of Audited Persons Ability to Continue their Activities as a Method to Identify the Increased Possibility of Their Bankruptcy
by Eugene M. Gutzait - 99-110 Management Methodology of the Own Capital for the Long-term Financial Sustainability of an Enterprise
by Vadim A. Malyshenko - 111-120 Generalization of Bank Card Settlements and Transition to Mir Payment System in the Kaliningrad Region
by Eduard V. Batanov - 121-130 Socialization of the Economy: from Ownership Issues to the Humanization of Labour
by Guzel F. Biglova
2018, Issue 2
- 9-23 Novelties of the Budgetary Process in OECD Countries
by Alexey M. Lavrov & Olga K. Yastrebova - 24-35 Intergovernmental Transfers: Diversity of Terms and Russian Practice
by Nataliya V. Golovanova - 36-46 Introducing New Family Support Benefits in Russia: an Estimate of Public Expenditures
by Yelena I. Andreeva & Dmitry G. Bychkov & Olesya A. Feoktistova - 47-58 The World Financial System: a Long Way to Multipolarity
by Maksim V. Petrov - 59-72 Environmental Risk Management in Financial Sector of G20 Countries
by Olga V. Bogacheva & Oleg V. Smorodinov - 73-83 Professional Standards of the Activities of the Financial Market Specialists in the Context of the Digital Economy Development
by Alexander V. Murychev & Petr N. Novikov & Rim K. Nurmukhametov - 84-93 Sectoral Competitiveness of the Insurance Markets of the EAEU Countries: Criteria and Evaluation
by Amir K. Sembekov & Yeraly G. Budeshov - 94-105 Professional Intermediaries in the Russian Stock Market: Conditions and Trends of Development
by Elena V. Krasova - 106-119 Budget Balance and Government Debt As Indicators of Region’s Financial and Budgetary Security
by Leyla B. Mokhnatkina - 120-128 Optimization of Accounting and Control in Settlements With Accountable Persons at an Enterprise
by Olga N. Kuznetsova - 129-131 Consumer’s Choice in the Context of Richard Thaler’s Behavioral Economics
by Mstislav P. Afanasiev & Nataliya N. Shash
2018, Issue 1
- 9-25 Development of Methodology and Practice of Quality Assessment in Financial Management of the Chief Administrators of the Federal Budget Resources
by Stanislav S. Bychkov & Alexey I. Kokarev & Alexey M. Lavrov - 26-38 Optimization of the Russian Gold and Foreign Exchange Reserves Structure Using the Black-Litterman Model
by Igor S. Ivanchenko & Dennis Danso Osei - 39-50 Problems and Improvement Issues of Russia’s SEZ Residents in Regard to Federal Taxation
by Vladimir V. Gromov - 51-60 Improvement of Tax Policy at the Regional Level: Main Directions
by Nina I. Malis - 61-70 The Model of Budgetary Federalism in India: Similarities and Differences Comparing to Russia
by Anna A. Mikhaylova & Vladimir V. Klimanov - 71-86 Concept of the Exchange Rate Policy and Capital Control of the National Economy in Terms of Global Finance Instability
by Anton V. Navoy - 87-99 Agricultural Insurance in Russia and Abroad: Comparative Characteristics
by Yuri A. Spletuhov - 100-109 Agricultural Insurance with State Support and WTO Rules: Compliance Problems
by Makar I. Kudelich - 110-122 Status of Initiative Budgeting in the Russian Federation: New Trends and Opportunities for Development
by Vladimir V. Vagin & Natalia A. Shapovalova - 123-131 Development of Forms and Methods of Initiative Budgeting Realization in Republic of Bashkortostan
by Kristina G. Kachalkina & Eldar R. Nurtdinov & Nelly Sh. Roze
2017, Issue 6
- 9-24 Correlation Analysis of the Debt Burden on the Budgets of the Russian Federation Subjects in 2005–2016
by Vladislav V. Bukharsky & Evgeniya Y. Vetrova & Alexey M. Lavrov - 25-39 Balance and Sustainability of Regional Budgets in 2008–2016
by Alexander D. Andryakov - 40-49 Green Investments in Russia: Searching for Priority Directions
by Andrey A. Bokarev & Igor A. Yakovlev & Ludmila S. Kabir - 50-63 Labour Taxes Progressivity in Russia: Ways to Reform Personal Income Tax
by Roman S. Leukhin & Aleksandra L. Suslina - 64-74 VAR Approach to Efficiency Evaluation of Fiscal Economy Encouragement Measures
by Anton I. Votinov & Ivan P. Stankevich - 75-84 The Analysis of Risk Factors of the Supplier at the Conclusion of Government Contract
by Marat R. Zembatov - 85-97 Increase in Retirement Age: Experience of Foreign Countries and the Assessment of the Effects for Russia
by Yuri Ì. Gorlin & Elena E. Grishina & Victor Y. Lyashok & Vitaly V. Fedorov - 98-109 Analysis of Social Support Measures for Large Families, Poor Families and Single-parent Families with Children
by Mariya N. Kirillova & Ol’ga F. Seliverstova - 110-120 Application of Per Capita Standards for Financing of Educational Institutions
by Alena V. Matskevich & Vera V. Romanova - 121-130 Basic Approaches to Implementing Index-based Crop Insurance in the Russian Federation
by Konstantin S. Proshin & Alexander M. Shaykin
2017, Issue 5
- 9-19 Problems of Implementation of Investment Budgetary Expenditures when Providing Sector Support Measures
by Makar I. Kudelich - 20-32 Dutch Disease: Applying the Budget Rule and the Role of Structural Reforms
by Kristina V. Shvandar & Vsevolod Y. Cherkasov & Tatiana F. Burova - 33-46 The Atlas of Social Protection Indicators of Resilience and Equity: Opportunities for Interregional Comparisons
by Veronika V. Litvinova & Mariya A. Nagernyak & Mariya N. Kirillova - 47-59 Modern Methods of Financing Hospitals Capital Expenditure
by Natalia N. Sisigina - 60-70 Flypaper Effect: Causes and Demonstration in the Budgetary System of Russia
by Evgeny N. Timushev - 71-83 Russia’s Financial Structure and Economic Growth
by Boris I. Alekhin - 84-101 Modeling of the Balance of Payments State in Russia
by Nikolay P. Pilnik & Malika F. Shaikhutdinova - 102-111 Actual Formation Issues of the Single Financial Market of the EAEU Member States
by Victor Ya. Pishchik & Petr V. Alekseev - 112-120 Tax Integration Prospects of the Eurasian Economic Union Member States
by Alisen S. Alisenov - 121-127 Certain Aspects of Convertible Bonds and Derivatives Accounting in Accordance with IFRS
by Anton M. Maryasin
2017, Issue 4
- 9-23 Healthcare in Russia: Problems and Perspectives
by Vladimir S. Nazarov & Nikolay A. Avxentyev - 24-33 Fostering of Dependency or Protection? Social Assistance Programs and Work Incentives
by Ruslan G.Yemtsov & Yelena I. Andreeva & Maria A. Nagernyak & Aleksandra Posarac & Dmitry G. Bychkov - 34-46 Global Risk of Rising Inequality
by Samvel S. Lazaryan & Mariya A. Chernotalova - 47-55 The Material Deprivation Rate for Households with Children in Russia and European Countries
by Elena E. Grishina - 56-70 Methodology Development of Efficiency Evaluation of Public Infrastructure Investment Management
by Andrei A. Bokarev & Olga V. Bogacheva & Oleg V. Smorodinov - 71-84 Monitoring and Analysis of Contingent Budget Liabilities to Financial System
by Igor V. Belyakov - 85-97 Methodological Approaches towards Property Taxation in Tax Systems of Russia and Armenia
by Milyausha R. Pinskaya & Ori A. Alaverdyan & Sergey V. Bogachov & Gurgen K. Ohanyan - 98-112 Scale Effect Consideration in the Methodologies of Equalization Grants Distribution
by Alexander N. Deryugin & Kseniya A. Proka - 113-121 Budgeting Initiative in the BRICS Countries
by Vladimir V. Vagin & Sergey V. Romanov - 122-135 National Currencies in Foreign Trade Transactions: International Experience and Results
by Kristina V. Shvandar & Artur V. Glazunov
2017, Issue 3
- 9-21 Financing Green Economic Growth: Conceptions, Problems, Approaches
by Igor A. Yakovlev & Lyudmila S. Kabir & Svetlana I. Nikulina & Ivan D. Rakov - 22-36 Evaluation of Social Tax Expenditures Efficiency in OECD Countries
by Olga V. Bogacheva & Tatiana V. Fokina - 37-48 Social Policy in the Development Strategy of the European Union
by Mikhail V. Kulakov & Marina V. Lysunets - 49-56 Interbudgetary Transfers as a Stimulation Mechanism of Regional Growth
by Anna A. Mikhaylova - 57-70 Management of Structural Liquidity Surplus of the Banking System
by Darya V. Shvandar & Olga V. Koncevich - 71-84 Taxes Impact on Private Investment
by Samvel S. Lazaryan & Mariya A. Chernotalova - 85-95 Mutual Funds Performance Assessment Techniques: Comparative Analysis
by Anna E. Olkova - 96-106 The Valuation Model of Company’s Bonds: Yield an Issuer and its Solvency
by Alexander S. Borgoyakov - 107-118 Survey as a Tool for Assessing the State of the Audit Services Market
by Maxim A. Bundin & Eugene M. Gutzŕit & Anton M. Maryasin - 119-130 Analysis of Regional Participatory Budgeting Practices in the Framework of Local Initiatives Support Program
by Marina V. Tsurkan