Article about the problems of municipal governments related to fiscal consolidation in the Russian regions and the construction of the vertical of power during the first presidency of Vladimir Putin. The author analyzes the impact of the decline of the financial base of the city governments and...

Russian Abstract: Статтю присвячено вивченню ролі бюджетної безпеки в механізмі забезпечення національної безпеки держави. У роботі обґрунтовано, що національна...

Russian Abstract: В статье рассмотрены вопросы налогового стимулирования инноваций в России и отмечается слабый инновационный и инвестиционный потенциал налоговой...

Russian Abstract: Изучение публикаций отечественных и зарубежных авторов по вопросам налогообложения и налогового администрирования в условиях COVID-19 и выхода из...

Russian Abstract: Актуальность исследования объясняется необходимостью осмысления нововведений в налоговой политике зарубежных стран в условиях чрезвычайных...

The paper looks at development and emergence of offshore jurisdictions as a strategy in global tax competition. It discusses the general logic of tax competition in international economy, specifics of offshors as participants of this competition and impact of interjurisdictional competition on...

The paper examines the world experience in stimulating economic development based on the creation of infrastructure. The effects on economic growth are found to be moderate. Building infrastructure boosts economic growth in the poorest countries, where infrastructure shortages are critical. For...

In March 2018, President of Russia Vladimir Putin designated the target of increasing per capita GDP of the Russian population 1.5 times by 2024. In order to meet this target, GDP would be required to grow by 6% a year between 2018 and 2024. This is a challenging task as the last time growth...

The article shows that actual public expenditure in the period of rapid oil prices growth of the 2000s was less than optimal level in Russia. The macroeconomic model of Russian economy is the basis of current research. The main mechanism of growth in an optimum scenario is associated with the...

The problem of non-uniformity in the level of development of the regions is one of the most important policy goals of any state. In many countries, budget policy of inter-regional alignment made on the basis of special financial mechanisms. This article describes two models of organization of...