This paper deals with 2008-2009 crisis which marked a new stage of Russia's budgetary policy. Although the budget situation in Russia is presently much better than in the majority of the developed countries, reservation of high dependence on oil proceeds, observed trends in in the structure of...

В работе анализируется адаптация бюджетной политики в Российской Федерации к условиям кризиса в 2008-2009 гг. Анализ основных параметров и направлений...

В статье представлено исследование качества администрирования НДС в странах ОЭСР и России. На основании эконометрического анализа факторов, влияющих на...

Russian Abstract: Рост заболеваемости COVID-19 в начале апреля показывает, что пик пандемии в мире еще не пройден. Рейтинговые агентства Morningstar и Fitch прогнозируют сокращение...

In recent years there has been a constant discussion of the need to reform value added tax and this discussion has become increasingly relevant with the development of a long-term strategy for socio-economic development. Whereas some have proposed that the rate of VAT should be reduced, more...

In the context of limitation of government expenditures, efficiency of their spending should be improved. The quality of budget governance can be improved by using a comprehensive approach only that will help to cover the broadest range of the applied regulating tools and to align their...

This paper presents an analysis of the quality of VAT administration in OECD countries and Russia. Econometric analysis of the factors which influence the quality of VAT administration, demonstrate a positive effect of the level of institutional development on the efficiency of tax collection....

In the paper authors provide a detailed analysis of Russia's national budget. They focus on assumptions for 2010 budget policy during recovery stage. Main parameters of the federal budget for 2011-2013 are analyzed. They also provide fiscal policy developments

2017 year-end positive results, particularly real GDP growth recovery, fixed investment growth, reflected largely the termination of the cyclical downswing phase for the Russian economy. However, structural and external factors in 2018 will not be able to shore up economic growth. To ensure a...

Russian Abstract: В России сегодня сохраняются валютные ограничения, которые не соответствуют реалиям рыночной экономики и создают препятствия для российского бизнеса...