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Regular version of the site
Of all publications in the section: 46
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Article
Газман В. Д. Финансы. 2013. № 5. С. 22-26.
Added: Jul 25, 2013
Article
Калимуллина М. Э. Финансы. 2010. № 9. С. 73-74.

The UK is one of the first European countries which introduced regulation for Islamic finance, including the Islamic banking infrastructure, sukuk, and other contracts. The Kingdom's approach "no obstacles, no special favours" brough its positive results, but as well has revealed some examples of the weaknesses of the principle, which provides the regulators and business players to move forward in Islamic finance development.

Added: Nov 24, 2018
Article
Шамьюнов М. М. Финансы. 2014. № 1. С. 6-12.

The author has analyzed transformation of norms of the Budget code of the Russian Federation, the frequency and size of its amendments, has revealed a problem of excess instability of its norms, which is connected with the period of intensive economic reforms and high economic dependence on global economic conditions. It considerably complicates the practice of application of the budgetary legislation, leads to a conflict and reduces the overall effectiveness of the Government of the Russian Federation activities. The obtained results have allowed the author to come to the conclusions concerning the causes of the current situation in the sphere of the budgetary legislation. The importance of the analysis gives the ongoing work on the preparation of a new version of the Budget code of the Russian Federation. Some suggestions of the author will allow the norms of the Budget code of the Russian Federation in the future to be more clear, systematic, predictable and stable.

Added: Feb 9, 2014
Article
Чемоданова Ю. А., Бурлаков П. Финансы. 2010. № 8. С. 27-30.
Added: Sep 29, 2010
Article
Газман В. Д. Финансы. 2012. № 6. С. 19-23.
Added: Aug 29, 2012
Article
Газман В. Д. Финансы. 2013. № 9. С. 73-78.
Added: Nov 16, 2013
Article
Газман В. Д. Финансы. 2018. № 5. С. 59-64.
Added: May 23, 2018
Article
Газман В. Д. Финансы. 2015. № 4. С. 20-26.
Added: Jun 11, 2015
Article
Копыченко Г.С. Финансы. 2014. № 6. С. 71-75.

Improving the  municipalities' competitiveness require building an effective system of targeted planning of socio-economic development of the municipalities

Added: Jun 23, 2014
Article
Тютюрюков В. Н., Тютюрюков Н. Н., Тернопольская Г. Б. Финансы. 2016. № 4. С. 56-59.

This article discusses the use of public finance to reindustrialize Russian economy. The authors focus on the growing wear and tear of fixed assets, which damages the competitiveness of the Russian economy (even compared to other CIS economies). They show how a proper implementation of changes to corporate profits tax (CPT) may improve the situation and provide a calculation of CPT and VAT deduction in case of repair of fully depreciated fixed assets. They also prove that cost of repair of fully depreciated fixed assets should not be deducted for CPT purposes or affect the incoming deductible VAT.

Added: Oct 2, 2018
Article
Тютюрюков В. Н., Тютюрюков Н. Н., Тернопольская Г. Б. Финансы. 2017. № 10. С. 32-36.

The authors analyze the implementation of the tax benefits in Russia using the example of the corporate property tax. They suggest their own definition of notion “tax benefits”, referring to CIS Model Tax Code, and show its advantages. The article demonstrates that the corporate property tax benefits are not used efficiently to achieve particular economic goals. It reasons for the limitation of the tax benefits for not more than five years and suggests consideration of amount of missing income of regional budgets due to the regional tax benefits with the amount of subsidies from the federal budget for leveling of regional budgets.

Added: Nov 12, 2017
Article
Солодков В. М., Цыганова Я. А. Финансы. 2012. № 2. С. 61-66.
Added: Dec 7, 2012
Article
Ольховик В. В. Финансы. 2018. № 8. С. 26-29.
Added: Jul 31, 2018
Article
Еременко Е. А. Финансы. 2015. № 6. С. 70-73.

In the present paper the problem of tax equity is briefly denoted based on the model of horizontal and vertical equity. As a result, it is concluded that the equitable distribution of the tax burden requires the definition of criteria for this within the groups of taxpayers with different degrees of tax capacity.

Added: Jul 10, 2015
Article
Малышев П. Ю. Финансы. 2018. № 12. С. 38-47.

The article deals with the problems associated with the current procedure of calculation and payment of personal income tax on transactions with foreign stocks and eurobonds. It justifies the proposal to switch to the calculation of the tax base related to the capital gain on foreign shares and eurobonds by converting the capital gain obtained in foreign currency into rubles at the average exchange rate for the period when the position was maintained. The author proposes to assign brokers with the tax agent status in respect of dividend payments received on foreign stocks provided these stocks were purchased at Russian exchanges. The implementation of these proposals will increase the attractiveness of foreign exchange-denominated securities for private investors and may contribute to the development of the Russian financial market.

Added: Nov 11, 2018