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 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...

В статье анализируются современные информационные технологии организации малого бизнеса, предложены направления государственной поддержки субъектов малого...

The effect of taxpyers' competition at jurisdictions' local markets on the properties of the tax competition equilibrium is studied. The general equilibrium model is considered with mobile firms acting under monopolistic competition on local markets. It is shown that equilibrium tax rate tends...

We consider a mining or other extractive project, which is fulfilled on the basis of a production-sharing agreement. These agreements provide for production sharing on the basis of current IRR or current R-factor. The implications of using such production sharing mechanisms are studied with the...

The paper compares VAT administration quality in OECD and Russia. Econometric analysis reveals positive influence of the level of institutional development on effectiveness of tax collection. However this effect is presented only if there are no additional tax privileges, which besides direct...