The paper analyzes the inconsequence and problems of Russian economic policy to accelerate economic growth. Authors consider three components of growth rate (potential, Russian and world business cycles) and conclude that in order to pursue an effective economic policy to accelerate growth, it...

The purpose of this study is comprehensive reform and administration profit tax analysis in the beginning of 2000s in Russia. Thee aspects are in focus: (1) profit tax collection analysis, tax revenue modeling and determination of profi t tax potential (2) tax evasion and avoidance study (3)...

This article examines the relationship between government budgetary policy and the pursuit of accelerated economic growth. The authors review the academic debate over long-term economic growth and associated short-term fluctuations and conclude that Russian budgetary intended to smooth...

This paper deals with the analysis of the consequences of the abolition of export duties on crude oil and petroleum products as a necessary measure to create incentives to improve energy efficiency of the Russian economy and the elimination of underdevelopment caused by the unprecedented...

The existing mechanism of gaining resource rent from the national resources sale represents a way to cover inefficient mainly one economic sector – oil refining. National oil refining in the world prices has been producing negative value added for over twenty years. Present research provides...

Fiscal gap is an indicator of long run sustainability of government finance. It is used for assessment of the extent to which current fiscal policy is able to keep government budget solvent in the longer period. Fiscal gap is derived from intertemporal budget constraint which connects flows of...

In 2013 the situation in the banking sector of the RF underwent major changes. On the one hand, the volume indicators of the banking sector continued to grow, although more slowly than before. However, this growth was mainly due to aggressive behaviour of the banks in the consumer lending...

This comprehensive analysis of the Russian budget policy adjustment to the 2008–2009 global crisis. The analysis of main parameters and directions of anticrisis budgetary measures offers insights into their relative efficiency and monitor their impact on the budget policy in 2011–2013....

This comprehensive analysis of the Russian budget policy adjustment to the 2008–2009 global crisis. The analysis of main parameters and directions of anticrisis budgetary measures offers insights into their relative efficiency and monitor their impact on the budget policy in 2011–2013....

The paper discusses general approaches to taxation of companies’ income, explains the role of some tax laws provisions, that seem problematic, and their relationship with the general concept of income taxation. Analysis of those provisions and review of international experience provided an...