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Процессуальные особенности рассмотрения налоговых споров в Австралии и в США
Налоги-журнал. 2011. № 5. С. 36–41.
Vakhtinskaya E., Парро Паскуаль А.
Синяков А. А., Зверева В., / Центральный банк Российской Федерации. Серия 132 / 2024 "Серия докладов об экономических исследованиях". 2024. № 132.
At the end of 2023, Russia updated its Strategy for Improving Financial Literacy and Developing Financial Culture Until 2030. Unlike the previous strategy, the current strategic goals include not only financial literacy but also financial culture. ‘Culture’ is normative and socially preferred behaviour. The updated strategy brings into focus the relationship between financial literacy and responsible financial behaviour.
To explore this relationship, the authors rely on data from the All-Russian Survey of Consumer Finance (2020 and 2022).
Socially responsible behaviour ...
Added: June 1, 2026
Vorchik A., / SSRN. Серия Social Science Research Network "Social Science Research Network". 2026.
This work is devoted to a theoretical explanation of the Easterlin paradox, according to which long-term economic growth does not make average level of people's happiness increasing. By happiness, we mean the intensity of emotions people experience while comparing their new income with its expected value, or the target income with its original value. In the first case, ...
Added: May 31, 2026
Дощатов А. А., / Экономические исследования и разработки. Серия А1 "Региональная экономика". 2026. № 5.
в научной статье анализируются проблемы управления промышленным развитием субъектов Российской Федерации в условиях реализации национальных проектов технологического лидерства. Установлена выраженная территориальная концентрация федеральных инвестиций и результатов нацпроектов в Москве, Московской области, Свердловской области, Санкт-Петербурге, Новосибирской области и Республике Татарстан. Обнаружены три системных дефицита методологического обеспечения: отсутствие эмпирических моделей корреляции капиталовложений и динамики индекса промышленного производства
на ...
Added: May 5, 2026
Strelnikova I., Азия и Африка сегодня 2026 № 2 С. 5–15
Арктический регион не только привлекает внимание благодаря своим богатым ресурсам, но и становится новой ареной соперничества великих держав. В нынешних геополитических условиях две мировые державы – Россия и Китай – ищут новые точки роста и партнерства в Арктическом регионе. Цель статьи – изучение текущей ситуации, перспектив и возможностей сотрудничества между Россией и Китаем в Арктике ...
Added: April 4, 2026
Ustyuzhanin V., / Series Econometrics "arxiv". 2026.
This paper proposes Covariate-Balanced Weighted Stacked Difference-in-Differences (CBWSDID), a design-based extension of weighted stacked DID for settings in which untreated trends may be conditionally rather than unconditionally parallel. The estimator separates within-subexperiment design adjustment from across-subexperiment aggregation: matching or weighting improves treated-control comparability within each stacked subexperiment, while the corrective stacked weights of Wing et ...
Added: April 3, 2026
Kharina O., Россия и Америка в XXI веке 2026 № 1 С. 0–0
В статье исследуется российско-индийское сотрудничество в Арктике в условиях геополитического соперничества и санкционного давления Запада. Цель работы – проанализировать стратегические интересы России и Индии, определить перспективы их взаимодействия в энергетике, инфраструктуре и транспортных коридорах, а также выявить основные вызовы. Выводы показывают, что сотрудничество обладает значительным потенциалом для экономического и технологического развития, однако его реализация осложняется ...
Added: March 20, 2026
Vorchik A., / Social Science Research Network. Серия SSRN Working Paper Series "SSRN Working Paper Series". 2026.
This article is devoted to the phenomenon of intrinsic motivation, to understand which two models are proposed. We study how positive/negative intrinsic motivation to work (experienced utility) affects worker's individual labour supply (model I) and the amount of effort they exert (model II). In model I, we use intrinsic motivation to explain the positive/negative slope ...
Added: March 15, 2026
Кузнецов И. К., В кн.: Имагология Холодной войны: «Свои» и «чужие» в массовой культуре СССР и США.: Российский государственный педагогический университет им. А.И. Герцена, 2024. С. 166–173.
The article analyses the generation gap in the representations of the political and the war in the rock poetry of the 1960s among Los Angeles musicians. The author examines the refl ection of the political in the context of the Cold war (through the lens of culture, poetry as well as the themes of rac ...
Added: February 27, 2026
Подбиралина Г. В., Мигалева Т. Е., Musaev A. U., США и Канада: экономика, политика, культура 2026 № 1(673) С. 5–17
The article analyzes current trends that explain the interest of leading states in the countries of the African continent. It is emphasized that the key factors behind such interest are the rapid economic growth of most countries and the rich resource base of the region. It is concluded that the largest economies of the world ...
Added: February 17, 2026
Лебедев С. В., Novik N., Suslov D., Актуальные проблемы Европы 2026 № 129 С. 185–206
The article examines the economic logic of US President Donald Trump’s foreign policy and its impact on the transformation of transatlantic relations, the collective security system, and Russia’s strategic positioning in the context of the redefinition of US global priorities. The authors proceed from the hypothesis that D. Trump’s foreign policy course does not represent ...
Added: February 14, 2026
Vorchik A., Мамышев М. А., / Series Social Science Research Network "Social Science Research Network". 2025.
In this paper, we develop a formal mathematical model aimed to explain the Dunning-Kruger effect that beginners systematically overestimate their own competence in various fields of knowledge and activity. We argue that the Dunning-Kruger effect arises from the emotional nature of confidence combined with unknown unknowns that it simply can not take into account due ...
Added: February 11, 2026
Musaev A. U., Vorchik A., / Series Social Science Research Network "Social Science Research Network". 2026.
This paper attempts to model the evolutionary theory of modernization and democratization. The model reflects the key provisions of R. Inglehart and C. Welzel's theory and provides a microfoundation for the adaptation of subjective values to the objective importances of the survival factors and the structure of the labour markets from the perspective of evolutionary ...
Added: February 10, 2026
Antsygina A., Teteryatnikova M., Tremewan J. C. et al., / Series "SSRN Working Paper Series". 2025.
Many competitive environments allow for a third party to be indirectly involved by supporting one or both sides in the conflict. Such support can come from trade partners, colleagues, or allies, who can in turn benefit from a supported party's success. We use theory and an experiment to investigate how support relationships develop endogenously in ...
Added: January 31, 2026
Исламов Д. Р., Россия и Америка в XXI веке 2025 № 12 Статья 11
Donald Trump’s second presidency has revitalized the discussion of Turkish-American relations. Against this backdrop, Türkiye’s academic and analytical community has increased its attention to the study of the characteristics and contradictions in relations between Ankara and Washington. In this regard, the aim of the study is to identify the main discourses put forward by Turkish ...
Added: January 23, 2026
Akhmedova A., / Series "SSRN Working Paper Series". 2026.
The study explores a psychological phenomenon of inaction inertia-avoiding action after missing a more favourable opportunity. Unlike action inertia (e.g.,sunk costs effect), inaction inertia has been less studied, particularly in economic contexts. Considering the reference dependent nature of the phenomenon, I build on the work of Kőszegi and Rabin (2006) to examine how past experiences ...
Added: January 23, 2026
Kuchumova (Paramonova) Y. A., Ozhegova A., Зорина К. С., / Series SSRN "Available at SSRN 6108727". 2026.
Simplified tax regimes with explicit eligibility thresholds are a common tool which reduces tax burden but distorts firms’ behavior, creating local bunching just below the threshold. However, we show that when firms have access to business splitting their responses extend far beyond the local margin. Our model demonstrates that splitting reduces local bunching but amplifies ...
Added: January 21, 2026
Kuchumova (Paramonova) Y. A., Кумачева С. Ш., / Series SSRN "Available at SSRN 5312100". 2025.
In recent years, an emerging body of empirical research has shown that tax audits, in addition to recovering unpaid taxes (direct effect), increase future tax compliance (indirect or dynamic effect). This literature also suggests that updating expectations induced by audit experience plays an important role in explaining this indirect effect. However, exactly how taxpayers form ...
Added: January 21, 2026
Kuchumova (Paramonova) Y. A., / Series SSRN "Available at SSRN 5277500". 2025.
While the emerging empirical literature shows that collateral tax sanctions (CTSs) - such as driver’s license suspensions or passport denials - appear to be effective instruments to enforce tax debt collection, there are still few theoretical arguments to explain why. In this paper, I model enforcement of tax debt collection and provide a new rationale for why it could ...
Added: January 21, 2026
Dobrynskaya V. V., Tomtosov A., Речмедина С., / NRU HSE. Series WP BRP 60/FE/2017 "SERIES: FINANCIAL ECONOMICS". 2025.
We study the application of factor investing in the market for real estate (REITs). The analysis of traditional factor strategies, such as momentum, value, size and profitability, reveals their unstable and atypical behavior in comparison to the equity market, however, there is a strong momentum effect in the factor strategies. We propose a new dynamic ...
Added: January 21, 2026
Makarov I. A., Muravev E., Современная мировая экономика 2025 Т. 3 № 3 С. 98–126
This study examines the spread of renewable energy technologies in the United States and the factors determining disparities in solar and wind energy generation between states. We used principal component analysis (PCA) to identify three groups of factors influencing renewable energy adoption: economic and technological, sociopolitical, and natural. Based on these factors, we clustered 50 ...
Added: January 13, 2026
Тебин П. Ю., Россия в глобальной политике 2026 Т. 24 № 1 С. 15–29
В самом начале декабря 2025 г. Белый дом опубликовал датированную ноябрём Стратегию национальной безопасности СШF, первую для нынешней администрации Дональда Трампа. Предыдущая стратегия вышла в 2022 г. во время президентства Джозефа Байдена, работа над документом тогда заняла более полутора лет и происходила на фоне начала СВО и опосредованного конфликта России и Запада. ...
Added: January 12, 2026
Чихачев А. Ю., Актуальные проблемы Европы 2024 № 4 С. 183–198
This article examines France's foreign policy towards the Indo-Pacific region (IPR). It is noted that the main strategy of the French leadership in the IPR is an attempt to balance between the USA and China, while developing its own project, called the «third way». Paris began to show increased attention to the development of this ...
Added: January 6, 2026
Royce D. P., Mezhdunarodnye Protsessy 2026 Vol. 23 No. 3 P. 41–63
Although studies have already found Freedom House’s* Freedom in the World rankings to be geopolitically biased, the index remains in use by academia (including Russian academia) with surprising frequency. This article provides detailed and quantitative evidence that Freedom House* is essentially part of the US Government and US political establishment, and is thus in principle liable ...
Added: January 5, 2026
Royce D. P., Russia in Global Affairs 2026 Vol. 24 No. 1 P. 15–41
Drawing on official public communications, memoirs, and declassified/leaked documents, this article contends that Cosmopolitan-Liberalism, and a desire to contain/weaken Russia, drove the U.S. to expand NATO into the Baltics, Ukraine, and Georgia (BUG). This Cosmopolitan-Liberal Anti-Russian BUG Expansion was latent from the moment that the USSR collapsed, was officially adopted on 18 October 1993, and ...
Added: January 5, 2026