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...

This study examines the growing role of fiscal policy at the time of financial crisis. It presents the analysis of fiscal stimulus measures of the Russian Government during the period of 2008-2010 and the comparison with similar measures implemented in other countries. Risks and restrictions...

Russian Abstract: Система прогрессивных налогов представляет собой налоговую структуру, при которой налоговая ставка растет по мере увеличения уровня дохода...

Russian abstract: Впервые систематизированы имеющиеся в экономической литературе результаты исследований по различным проблемам управления налогообложением...

Russian Abstract: Сфера экспорта лесоматериалов часто используется недобросовестными налогоплательщиками с целью незаконного возмещения НДС из бюджета. В настоящее...

Russian abstract: Сегодня в России уделяется значительное внимание вопросам совершенствования налоговой системы в целом и налогового контроля в частности, применяется...

A complexity of a pension reform realization in a country with high level of intergenerational altruism is considered as a reason of a failure of the pension reform in Russia. Differences between intergenerational altruism levels in Russia and more modernized western countries are discussed....

Categorical essence, structure, and multilevel institutional and functional foundations of the welfare state are discovered in the monograph. Criteria, chronological limits, and content of the stages of arising, creation, development, and descend of the welfare state with accounting of modern...

We improve and investigate a dynamic model of the behavior of the population of agents belonging to different income groups during the transition from a pay-as-you-go to a mixed pension system. The model is based on the assumption that wealthier participants are characterized by a lower rate of...

The topic of development and change of technological patterns currently has a high relevance. This article discusses some methodological aspects of the influence of the dynamics of changing technological patterns on the course of socio-economic processes. At the same time, the dynamism of the...