About
28
Publications
2,426
Reads
How we measure 'reads'
A 'read' is counted each time someone views a publication summary (such as the title, abstract, and list of authors), clicks on a figure, or views or downloads the full-text. Learn more
40
Citations
Introduction
Current institution
Publications
Publications (28)
With regard to sanction confrontation and numerous finance and economic restrictions strategic management of fiscal policy aiming at provision of stable finance earnings is becoming the most important factor of the economic development of any country. Administration of tax and non-tax payments plays a key role in shaping finance policy and ensuring...
The study examines the impact of the green economy on the development of corporate finance in the US and the EU. The importance of the green economy is emphasized in the context of changing the paradigm of business practices and business models in the analyzed countries, where a significant emphasis is placed on digital technologies and ESG factors...
The research objects are the tax and budgetary policies of the Russian Federation. In this research, financial (budgetary) risks are understood as a decrease in the balance of the state (national) budget resulting from a reduction in revenues or an increase in expenditures. This research considers production in the main sectors of the economy as a...
The research objects are the tax and budgetary policies of the Russian Federation. In this research, financial (budgetary) risks are understood as a decrease in the balance of the state (national) budget resulting from a reduction in revenues or an increase in expenditures. This research considers production in the main sectors of the economy as a...
In the context of economic growth destabilization, issues of supporting and stimulating the business activity of economic entities come to the fore. In this regard, one of the main instruments of direct influence is the tax burden, which is closely monitored by financial departments. The attractiveness of the tax jurisdiction depends on its objecti...
In the oil and gas industry, which is the basis of the Russian energy market, a significant and urgent question arises: How to distribute companies according to their investment attractiveness? Accordingly, quantitative indicators are needed. Lacking extensive experience in the practical implementation of fundamental rating tools, work is needed to...
Business entities in their practical activities are constantly faced with the presence of various risks, manifested in the negative impact on them of factors of both internal and external environment. The most important for any financial manager are financial risks (market, credit, fiscal, currency, etc.), the management skills of which in a crisis...
COVID-19 has turned out to be a serious challenge for the economic well-being and development of states. Restrictions aimed at combating the disease have seriously destabilized the previously established balance of economic relations. In this regard, in order to maintain the previous rates of economic growth and the stability of financial systems,...
The article presents a mathematical model for distributed taxi fleet operations. A technological approach based on mathematical models of transport systems using the Hungarian algorithm was used to model the arrangement of repair and maintenance in the absence of centralized management. The literature review on taxi fleet robotics has shown that ce...
Purpose The purpose of the work is to determine the impact of digitalization on the sustainability of the economy and to justify its specificity in developed and developing countries. Design/methodology/approach The authors use the regression analysis method. Using this method, a multiple regression dependence of each stability indicator is establi...
This paper discusses a methodological framework for assessing infrastructure projects on the base of public private partnership, which can help investors to take the decision of investment. The financing schemes associated with infrastructure projects have been considered and analyzed in this article and the FUZZY – AHP technique was applied to get...
The article is devoted to the consideration of the issues of the fiscal policy of the Russian Federation in the field of income in the acute quarantine period of 2020 and its preliminary results. According to the chro-nology, first, a review of the results and plans of the pre-quarantine year 2019 is carried out, with which the budgetary and tax sy...
The paper considers a set of theoretical, practical and methodological issues related to determining the level of competitiveness of publishing companies by forming an integral assessment. The methodology of the study is the application of the ranking system, the Fishburne method, the definition of the specific weights of indicators, allowing you t...
В статье представлены детальные характеристики курортного и гостиничного сборов, дана критическая оценка нововведению, а также предложены направления совершенствования системы неналоговых платежей РФ с учетом зарубежного опыта. Проводимый эксперимент по взиманию курортного сбора еще не завершен, при этом данный опыт нуждается в серьезной оценке и п...
The article studies a number of issues connected with the development of physical culture and sport in the Russian Federation on today’s stage. The authors investigated several models of sport development formed on the basis of international experience. The first model is typical of countries with social structure, where everything is based on budg...
The article covers the fiscal relations that are developing in the sphere of agro-industrial complex of Russia. In this economy sector, as in all others, non-tax payments are charged, which are not officially submitted in the Tax Code of the Russian Federation, but are obligatory for payment to various control and monitoring bodies. This legal conf...
![Fig. 1. Budget expenditures by budget section in 2020 (billion rubles) [5].](publication/347346441/figure/fig1/AS:1023617458511874@1621060828532/Budget-expenditures-by-budget-section-in-2020-billion-rubles-5_Q320.jpg)
The purpose of the article is to analyze the main directions of the budget and tax policy of the Russian Federation, which is particularly relevant in view of the expected recession of the world economy due to the epidemic caused by the coronavirus (COVID-19) and the fall in world prices for hydrocarbon raw materials. In these circumstances, it is...
the Research focuses on the application of Islamic Finance abroad, as well as in Russia. The authors present the history of Islamic Finance, its restrictive principles, and analyze in detail the majority of Islamic investment contract models. As such, the following were considered separately: partnership (Mudaraba, Musharaka, Agency-Wakala), acquis...
The article examines the issues of tax and fiscal burden of an enterprise, taking into account the non-tax component. Based on established practice, definitions of the terms “tax burden” and “fiscal burden” are pro-posed. The influence of the tax burden on business at the macro and micro levels, its dynamics in the Russian Federation from 2014-2019...
The article is devoted to the formation of a methodology for assessing the investment and fiscal attractiveness of professional sports facilities, for which there are many similar techniques, but no single universal one. The authors made an attempt to form such a methodology, based on the ecosystem approach, within which the attractiveness of a par...
The article presents an analysis of the development of the system of taxes and fees on natural resources in the Russian Federation from 1991 to 2017. The authors note that within the period under review, the system of natural resource taxation has undergone significant changes related to the political and economic transformational processes in the...
