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FISCAL SYSTEM
- Digitalization and the management system of institutions in the sphere of public administration. «Finance and Credit», 1(841) - 2024 January
- Tax policy as an effective tool for the development of the region. «Finance and Credit», 12(840) - 2023 December
- State tax control in the context of digitalization. «Finance and Credit», 12(840) - 2023 December
- On the issue of subsidized tax regime. «Finance and Credit», 11(839) - 2023 November
- Taxation of small business entities in the context of National Development Goals implementation. «Finance and Credit», 10(838) - 2023 October
- Problems and a mechanism for improving the efficiency of property taxation of metallurgical plants. «Finance and Credit», 9(837) - 2023 September
- National financial systems are the path to sovereignty. Part 1: A systems analysis. «Finance and Credit», 9(837) - 2023 September
- Regulation of municipal development in unstable conditions: Institutional and budgetary instruments. «Finance and Credit», 8(836) - 2023 August
- Current trends in tax incentives for neo-industrial development in Russia. «Finance and Credit», 7(835) - 2023 July
- Estimates on poverty in Russia and the additional measures to reduce it at the regional level. «Finance and Credit», 5(833) - 2023 May
- Non-governmental coverage of retirement benefits as part of the national socio-economic policy. «Finance and Credit», 5(833) - 2023 May
- On national and supranational fiscal rules and their adaptation to economic and geopolitical shocks. «Finance and Credit», 4(832) - 2023 April
- Economic criteria to determine the efficiency of budgetary funds utilization allocated for R&D. «Finance and Credit», 2(830) - 2023 February
- Proposed novations in global taxation. «Finance and Credit», 2(830) - 2023 February
- Applying the innovative tools in the activities of tax authorities. «Finance and Credit», 12(828) - 2022 December
- Forecasting the effectiveness of public funding for research and development in the field of energy technologies in the context of climate policy targets pursuit. «Finance and Credit», 12(828) - 2022 December
- Special features of territorial tax incentives to accelerate economic growth. «Finance and Credit», 12(828) - 2022 December
- Tax regulation of the experience economy as a tool for COVID-19 after-effects containment: Foreign and Russian practices. «Finance and Credit», 11(827) - 2022 November
- A comprehensive assessment of the aggregate fiscal sustainability of subnational heavily subsidized budgets. «Finance and Credit», 10(826) - 2022 October
- Regional infrastructure development strategies. «Finance and Credit», 9(825) - 2022 September
- Simplified taxation systems for small and medium-sized businesses: Experience and improvement. «Finance and Credit», 8(824) - 2022 August
- Infrastructure endowment as an economic growth driver in the Russian regions. «Finance and Credit», 8(824) - 2022 August
- The specificity of revenue and expenditure analysis of municipalities. «Finance and Credit», 7(823) - 2022 July
- The new minimum corporate tax impact on the world economy deoffshorization. «Finance and Credit», 5(821) - 2022 May
- The system of statutory regulation of accounting and reporting in the public sector of Russia. «Finance and Credit», 3(819) - 2022 March
- Non-tax revenue planning. «Finance and Credit», 3(819) - 2022 March
- Fiscal risks of subjects of the Russian Federation. «Finance and Credit», 3(819) - 2022 March
- Federal budget and the fiscal policy of Russia: Assessment of opportunities to achieve national development goals. «Finance and Credit», 2(818) - 2022 February
- Implementation of the program and target method for managing the State financial resources in the Russian Federation. «Finance and Credit», 1(817) - 2022 January
- Signs and functions of non-tax payments of the budget system of the Russian Federation. «Finance and Credit», 12(816) - 2021 December
- Assessing the quality of budget risk management of the subjects of the Russian Federation. «Finance and Credit», 11(815) - 2021 November
- Regional budget heavy-subsidization determinants: Evidence from Russia. «Finance and Credit», 10(814) - 2021 October
- Assessing the effectiveness of regulation of inter-budgetary relations in the Russian Federation constituent entities in conditions of instability. «Finance and Credit», 10(814) - 2021 October
- Customs Value of Goods and VAT Amounts Brought by Contractors or Paid as Part of the Withholding Agent's Duty Performance. «Finance and Credit», 8(812) - 2021 August
- On the development of individual investment accounts: The active income option. «Finance and Credit», 7(811) - 2021 July
- On the relationship between Russia's national development goals and budgetary spending – The attainability of the goals during the COVID-19 pandemic. «Finance and Credit», 7(811) - 2021 July
- Analyzing the regional tax policy: The Republic of Dagestan case study. «Finance and Credit», 6(810) - 2021 June
- Ecologization of the Russian tax system: Shifting the tax burden from labor to ecology. «Finance and Credit», 6(810) - 2021 June
- The customs procedure of duty-free trade: Methodological problems of indirect taxation and solutions. «Finance and Credit», 6(810) - 2021 June
- On the taxation of deposits and bonds and the need to qualify passive income. «Finance and Credit», 4(808) - 2021 April
- Tax reform initiated by D. Trump: Economic and social aspects. «Finance and Credit», 3(807) - 2021 March
- The economic benefits of digitalization in the oil and gas industry. «Finance and Credit», 3(807) - 2021 March
- State budget management in the Russian Federation. «Finance and Credit», 3(807) - 2021 March
- The 2020 Census in Russia: Institutional and financial considerations. «Finance and Credit», 2(806) - 2021 February
- The treasury system of Russia–2021: New development trends amid increasing budgetary constraints. «Finance and Credit», 2(806) - 2021 February
- Reforming the tax system: From special tax regimes to general system of taxation. «Finance and Credit», 12(804) - 2020 December
- Formation of a functional and effective model of tax federalism: Criteria and factors. «Finance and Credit», 12(804) - 2020 December
- Analyzing the standard of living in the Chechen Republic in 2010–2019. «Finance and Credit», 12(804) - 2020 December
- Decentralization of fiscal relations in Russia in the context of global trends. «Finance and Credit», 9(801) - 2020 September
- Demand for tax instruments encouraging capital investment by Russian organizations. «Finance and Credit», 8(800) - 2020 August
- A study of the tax revenue growth factors of the depressed region. «Finance and Credit», 8(800) - 2020 August
- Spiritual and moral motives for tax evasion: The description and counteraction approaches. «Finance and Credit», 8(800) - 2020 August
- Financial imperatives for local budgeting. «Finance and Credit», 8(800) - 2020 August
- Transport tax evasion: Causes and conditions for occurrence. «Finance and Credit», 6(798) - 2020 June
- Multi-component complex ores: Special aspects of using ad valorem and specific mineral extraction tax rates. «Finance and Credit», 6(798) - 2020 June
- Ecological taxation in the world theory and Russian practice: Theoretical aspects. «Finance and Credit», 5(797) - 2020 May
- The need for financial and administrative self-sufficiency of urban municipal entities. «Finance and Credit», 5(797) - 2020 May
- The local budget subsidy dependence: Identification and classification. «Finance and Credit», 5(797) - 2020 May
- The economic substance of appropriated funds: The conceptual framework. «Finance and Credit», 4(796) - 2020 April
- Research on tax administration reforms in the Russian practice. «Finance and Credit», 4(796) - 2020 April
- Key budgetary principles and exclusions in international practices of budgetary governance. «Finance and Credit», 3(795) - 2020 March
- Reform of VAT and special tax regimes: The tax system harmonization. «Finance and Credit», 2(794) - 2020 February
- Attracting and using extrabudgetary funds in preschool educational institutions: The Perm Krai case. «Finance and Credit», 2(794) - 2020 February
- Potential capacity, limits and research areas of intra-regional (local) fiscal decentralization in the federal policy of regional development. «Finance and Credit», 1(793) - 2020 January
- Analysis of regional economic crisis and regional fiscal policy formation. «Finance and Credit», 12(792) - 2019 December
- The significance of tax statistics in determining the trends of the Russian economy. «Finance and Credit», 12(792) - 2019 December
- The beneficial ownership of income concept: How to validate reduced rate of corporate withholding tax. «Finance and Credit», 11(791) - 2019 November
- The quality of tax administration in terms of digitalization of the economy: International practices. «Finance and Credit», 11(791) - 2019 November
- Application of the simplified tax system by small business entities in the Republic of Tajikistan: Problems and solutions. «Finance and Credit», 11(791) - 2019 November
- The effective income tax rate: A cross-country analysis. «Finance and Credit», 9(789) - 2019 September
- Unified agricultural tax with VAT: The issues of harmonization. «Finance and Credit», 9(789) - 2019 September
- Active social policy as a special mechanism for reducing socio-economic inequality. «Finance and Credit», 9(789) - 2019 September
- Characteristics of sovereign funds as a risk management tool: Evidence from Russia and Norway. «Finance and Credit», 9(789) - 2019 September
- The impact of fiscal sharing technique on the financial stability of the Russian Federation regions. «Finance and Credit», 9(789) - 2019 September
- On the tools of open government and the level of civil participation in public finance management. «Finance and Credit», 8(788) - 2019 August
- Developing the partnership relations in taxation as a condition for taxable capacity-building. «Finance and Credit», 8(788) - 2019 August
- Property tax transformation in the face of digitalization of Russia. «Finance and Credit», 7(787) - 2019 July
- The role of taxes in the formation of the consolidated budgets in the subjects of the Ural Federal District. «Finance and Credit», 7(787) - 2019 July
- The specifics of charging the personal property tax on items used for business purposes: Evidence from municipalities of the Stavropol Krai. «Finance and Credit», 7(787) - 2019 July
- Characteristics of the modern national tax policy for business in the Russian Federation. «Finance and Credit», 6(786) - 2019 June
- Modern trends in and problems of the national public finance management system development. «Finance and Credit», 6(786) - 2019 June
- Regional experience in centralizing the functions of taxation authorities related to bankruptcy procedures support. «Finance and Credit», 5(785) - 2019 May
- Assessing the efficiency of budgetary and extrabudgetary funding of regional programs and projects on energy saving. «Finance and Credit», 4(784) - 2019 April
- Challenges of tax incentives for cybersecurity in small and medium-sized businesses. «Finance and Credit», 3(783) - 2019 March
- Providing guarantees for the implementation of investment projects: Foreign practices. «Finance and Credit», 3(783) - 2019 March
- Reform of VAT and taxation in the construction industry. «Finance and Credit», 2(782) - 2019 February
- Digitalization of budget relations between the Union State of Russia and Belarus. «Finance and Credit», 2(782) - 2019 February
- Social policy: Challenges, opportunities, outlook. «Finance and Credit», 2(782) - 2019 February
- Tax incentives for small and medium-sized business R&D. «Finance and Credit», 2(782) - 2019 February
- A comparative analysis of organizational and financial conditions of autonomous and budgetary institutions in the context of the impact of budget reform. «Finance and Credit», 1(781) - 2019 January
- Prospects of property taxation in Russia. «Finance and Credit», 1(781) - 2019 January
- Using the international practices to encourage innovations in Russia: A tax aspect. «Finance and Credit», 12(780) - 2018 December
- Corruption and tax evasion: The relationship of social phenomena. «Finance and Credit», 12(780) - 2018 December
- Evaluating the efficiency of sovereign wealth fund management. «Finance and Credit», 12(780) - 2018 December
- Peculiarities of determining the category of tax expenses when assessing the tax benefit budgetary efficiency of the subject of the Russian Federation. «Finance and Credit», 10(778) - 2018 October
- To the question of financial autonomy of municipal entities and methods of assessment of its level. «Finance and Credit», 9(777) - 2018 September
- Fiscal encouragement of renewable energy development: International practices. «Finance and Credit», 8(776) - 2018 August
- Problems of taxation of self-employed persons in Russia and the ways of their solution. «Finance and Credit», 8(776) - 2018 August
- Personal income tax – Chapter 23 of the Russian Tax Code: Problems, contradictions, and shortcomings. «Finance and Credit», 7(775) - 2018 July
- The institution of taxation and small business of the Mari El Republic: Certain issues of development. «Finance and Credit», 7(775) - 2018 July
- Improving the Russian tax system on the basis of tax payments differentiation for innovation-led economic development: The personal income tax case. «Finance and Credit», 7(775) - 2018 July
- Generalization of the experience of foreign countries in the field of redistributive policy. «Finance and Credit», 7(775) - 2018 July
- VAT reform: The transition to a tax on goods and services (GST) and changes in the conceptual apparatus. «Finance and Credit», 6(774) - 2018 June
- Performance budgeting as a tool to nurture economic growth in Russia. «Finance and Credit», 5(773) - 2018 May
- Foreign experience in air emissions taxation: Economic value and areas for reforming. «Finance and Credit», 5(773) - 2018 May
- Budget as a material basis of bureaucracy in the Russian Federation. «Finance and Credit», 4(772) - 2018 April
- Budget revenue classification: Past, present, and future. «Finance and Credit», 4(772) - 2018 April
- Mechanisms of tax incentives for the development of green transport systems: The experience of Norway. «Finance and Credit», 4(772) - 2018 April
- A methodology to evaluate the efficiency of public health financing in Russia. «Finance and Credit», 3(771) - 2018 March
- Government loans of the Russian Federation: Problems of theory and practice. «Finance and Credit», 3(771) - 2018 March
- Reforming the Russian Tax System: Problems and Solutions. «Finance and Credit», 2(770) - 2018 February
- Updating the Profit Taxation in the Oil and Gas Industry: Prospects for Profit-Based Tax. «Finance and Credit», 2(770) - 2018 February
- Current Budgetary Policy and Main Parameters of the Federal Budget for 2018 and for the Planned Period 2019 and 2020. The Budgetary Policy Relationship with the Forecast-2030. «Finance and Credit», 2(770) - 2018 February
- The Classification of Fiscal Revenue: A Diversity of Approaches. «Finance and Credit», 2(770) - 2018 February
- Fiscal Policy of Russia and Neo-industrialization: Modern Realities. «Finance and Credit», 2(770) - 2018 February
- Improvement of taxation of individuals' income in Russia in the context of formation of socially oriented tax policy. «Finance and Credit», 1(769) - 2018 January
- Islamic tax (zakat) for commercial organizations of the market of confessional services: The method of calculation. «Finance and Credit», 1(769) - 2018 January
- Assessment of the efficiency of use of road funds of the Russian Federation: Theory and practice. «Finance and Credit», 48(768) - 2017 December
- Automatic enrolment in pension systems: The experience of New Zealand, Italy, and the UK. «Finance and Credit», 47(767) - 2017 December
- Assessing the risk and performance of tax systems based on industry-specific, regional and mixed portfolios. «Finance and Credit», 47(767) - 2017 December
- Developing a new design of the Russian treasury system to enhance the efficiency of budgetary liquidity management. «Finance and Credit», 46(766) - 2017 December
- On the introduction of modern instruments into the industrial enterprise budgeting processes in a market economy. «Finance and Credit», 45(765) - 2017 December
- Some issues on the transition of the Kyrgyz Republic to the formation of budget on the program basis. «Finance and Credit», 43(763) - 2017 November
- On budget risk management. «Finance and Credit», 40(760) - 2017 October
- The fiscal function of customs duties: Implementation practices in Russia. «Finance and Credit», 40(760) - 2017 October
- Personal income tax: Current trends and determining factors. «Finance and Credit», 39(759) - 2017 October
- Assessment of tax and nontax revenues in the municipal budget with different options for vacant land use. «Finance and Credit», 38(758) - 2017 October
- Evolution of methodology and the current issues of development of the investment component of social public programs. «Finance and Credit», 37(757) - 2017 October
- An analysis of tax revenues forecasting of the Russian Federal budget. «Finance and Credit», 34(754) - 2017 September
- Reforming Chapter 21 of the Russian Tax Code: from VAT to GST. «Finance and Credit», 32(752) - 2017 August
- Building a model to coordinate interests of the State and taxpayers when consolidating the tax obligations. «Finance and Credit», 30(750) - 2017 August
- Institutional environment for the development of small business in the Mari El Republic: A tax aspect. «Finance and Credit», 27(747) - 2017 July
- Specific features of tools for agricultural sector tax regulation applied in the Ukrainian and world practice. «Finance and Credit», 25(745) - 2017 July
- Prospects for applying the compensation rate of VAT in the agriculture of Ukraine. «Finance and Credit», 23(743) - 2017 June
- State incentives for electric vehicle market development: Best practices. «Finance and Credit», 22(742) - 2017 June
- Methodological and practical problems related to formation of personal income tax liability identified during tax consulting. «Finance and Credit», 19(739) - 2017 May
- European and Ukrainian experience in financial support to farming activities through fiscal instruments. «Finance and Credit», 18(738) - 2017 May
- Approaches to achieving balanced budgets under cyclic economic development from the perspective of improving the treasury technologies of budget liquidity management. «Finance and Credit», 14(734) - 2017 April
- On efficiency of delegating the powers for insurance payment administration to tax authorities. «Finance and Credit», 12(732) - 2017 March
- Measures of financial and economic support to aquaculture development in the Kaliningrad oblast. «Finance and Credit», 10(730) - 2017 March
- Reform of VAT and the unified agricultural tax. «Finance and Credit», 9(729) - 2017 March
- VAT collectability: Methodological aspects. «Finance and Credit», 2(722) - 2017 January
- The factor modeling of revenues from income tax to the regional budget. «Finance and Credit», 45(717) - 2016 December
- Property tax system outside the Russian Federation. «Finance and Credit», 38(710) - 2016 October
- The concept and key factors of budget system's sustainability. «Finance and Credit», 37(709) - 2016 October
- The impact of fiscal policy on the socio-economic situation in southern regions of Russia. «Finance and Credit», 37(709) - 2016 October
- Assessing the tax systems' risk and efficiency in Russian regions at different levels of the budget system. «Finance and Credit», 36(708) - 2016 September
- Interpretation of historical elements of income taxation methodology in the Russian tax practice. «Finance and Credit», 35(707) - 2016 September
- Evaluation of the taxpayer's solvency as part of property taxation through the cadastral value. «Finance and Credit», 34(706) - 2016 September
- Conditions for increasing the efficiency of administration of controlled foreign companies' profit taxation in the Russian Federation under financial instability. «Finance and Credit», 33(705) - 2016 September
- A factor analysis of changes in tax revenues for certain taxes in the Russian Federation in 2006–2014. «Finance and Credit», 32(704) - 2016 August
- Introducing the progressive taxation of personal income in the Russian Federation from the social justice perspective. «Finance and Credit», 31(703) - 2016 August
- Tax incentives for corporate profit tax as an instrument of investment to boost the investment activities. «Finance and Credit», 28(700) - 2016 July
- Tax regulation of innovative activity as a factor of developing the State support to innovative ventures. «Finance and Credit», 27(699) - 2016 July
- Regulation of the region's taxable capacity. «Finance and Credit», 26(698) - 2016 July
- Tax incentives for investing in innovative projects. «Finance and Credit», 26(698) - 2016 July
- Methodological innovative aspects of transition to progressive income taxation of individuals. «Finance and Credit», 25(697) - 2016 July
- Fiscal implications of State tax regulation of agriculture in the Mari El Republic. «Finance and Credit», 23(695) - 2016 June
- Methodological framework for regional program-based budget rationale. «Finance and Credit», 23(695) - 2016 June
- The system of indirect taxation in Ukraine and areas for its improvement taking into account the European practice. «Finance and Credit», 22(694) - 2016 June
- Special treatment of VAT in the agricultural sector of Ukraine: efficiency of application and specifics of transformation. «Finance and Credit», 19(691) - 2016 May
- Income taxation in the Eurasian Economic Union member countries: identity and differences. «Finance and Credit», 19(691) - 2016 May
- Methodological tools to evaluate tax audit efficiency. «Finance and Credit», 17(689) - 2016 May
- Tax burden in Russia: basic approaches. «Finance and Credit», 17(689) - 2016 May
- Russia's tax policy in the context of participation in the OECD/G20 BEPS project: problems and prospects. «Finance and Credit», 15(687) - 2016 April
- Areas of reforming the tax regulation system of agrarian business in Ukraine. «Finance and Credit», 14(686) - 2016 April
- Directions of regional social and economic complex structure modernization. «Finance and Credit», 9(681) - 2016 March
- The process of the Chechen Republic’s budget implementation: key results and trends. «Finance and Credit», 5(677) - 2016 February
- Analyzing the influence of tax and pension reforms on the choice of informal employment in Russia. «Finance and Credit», 5(677) - 2016 February
- Improving the methodology for distribution of regional tax revenues from consolidated taxpayers group based on added value. «Finance and Credit», 3(675) - 2016 January
- Tax and other privileges for enterprises operating in the fishing industry. «Finance and Credit», 2(674) - 2016 January
- A fiscal mechanism to ensure investment appeal of the fishing industry. «Finance and Credit», 48(672) - 2015 December
- Research of the methodology for tax allocation between budget levels, based on weight indices. «Finance and Credit», 47(671) - 2015 December
- A reproduction role of small business taxation in developing economies. «Finance and Credit», 45(669) - 2015 December
- Problems of assessing and using the taxable capacity of the region. «Finance and Credit», 45(669) - 2015 December
- Taxes on final consumption in OECD countries and the Russian Federation. «Finance and Credit», 44(668) - 2015 November
- The equity principle of the progressive income tax scale. «Finance and Credit», 43(667) - 2015 November
- Taxable capacity of the industrial region under exogenous economic changes: the Udmurt Republic case. «Finance and Credit», 43(667) - 2015 November
- Taxation of individuals: problems and prospects. «Finance and Credit», 42(666) - 2015 November
- The impact of the tax system on shadow economy. «Finance and Credit», 41(665) - 2015 November
- The evolution of imperative financial relations: tax considerations. «Finance and Credit», 40(664) - 2015 October
- Tax incentives for production cooperation and import substitution in the Eurasian Economic Union countries. «Finance and Credit», 38(662) - 2015 October
- Assessing the impact of tax preferences on financial results of advanced technology business in Russia. «Finance and Credit», 36(660) - 2015 September
- The limits of territories' taxable capacity growth. «Finance and Credit», 33(657) - 2015 September
- RETRACTED: Analyzing the techniques to evaluate the performance of tax credit mechanism in certain regions. «Finance and Credit», 33(657) - 2015 September
- Tax administration of small businesses subject to special tax treatment (the Republic of Dagestan case). «Finance and Credit», 32(656) - 2015 August
- Tax credit as a tool to boost research and development and experimental design: foreign and domestic experience. «Finance and Credit», 30(654) - 2015 August
- On invalidity of arguments of those supporting the flat income tax scale for individuals. «Finance and Credit», 30(654) - 2015 August
- Specifics of tax incentives for some groups of innovation-driven companies in the Russian Federation. «Finance and Credit», 27(651) - 2015 July
- RETRACTED: Macroeconomic factors of trends in tax revenue of regions of the Russian Federation. «Finance and Credit», 27(651) - 2015 July
- Property typification in cadastral valuation of real estate. «Finance and Credit», 26(650) - 2015 July
- Developing the tax potential calculation formulae in intergovernmental fiscal relations of the Republic of Bashkortostan and municipalities. «Finance and Credit», 25(649) - 2015 July
- Combinatorial analysis of the budget system's risks. «Finance and Credit», 22(646) - 2015 June
- Tax policy in the system of stabilization of the economic complex. «Finance and Credit», 21(645) - 2015 June
- Tax holidays for individual entrepreneurs: the expected outcome. «Finance and Credit», 20(644) - 2015 May
- Directions for the development of socially oriented income taxation of Russian citizens. «Finance and Credit», 19(643) - 2015 May
- Is it possible to increase investment efficiency through increasing the rate of corporate profit tax?. «Finance and Credit», 19(643) - 2015 May
- The need to cancel the double taxation of dividends. «Finance and Credit», 17(641) - 2015 May
- The problem of base erosion and profit shifting: positions of the State and investors. «Finance and Credit», 16(640) - 2015 April
- Low profitability threshold and field audits. «Finance and Credit», 12(636) - 2015 March
- About the problems of the imbalance in the budgetary system of the Russian Federation. «Finance and Credit», 38(470) - 2011 October
- Methodological bases of definition of budgetary stability of subjects of the Russian Federation and municipal unions during the post-crisis period. «Finance and Credit», 38(470) - 2011 October
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