Scientific periodical

ISSN 2658-5332

Current Issue

Financial Journal №5 (51) September-October 2019

DOI: 10.31107/2075-1990-2019-5



Budgetary System. Government Revenue

O.V. Bogacheva, O.V. Smorodinov 
Management of “Transit” Revenues of the Federal Budget in Russia ..... 9

Budgetary System. Government Debt

B.I. Alekhin
Russia’s Fiscal Sustainability. What Bohn’s Test Has Revealed ..... 21

Tax Policy

M.A. Elkina
The Impact of Indirect Tax Rates Cut on Inflation: Evidence From Russia
..... 37


V.V. Priobrazhenskaya
The Impact of Digital Economy on Accounting Competencies Development
 ..... 50

Pension System

K.V. Shvandar, A.A. Anisimova
World Experience of Pension Guarantees in Voluntary Pension Plans ..... 64

Mathematical Methods of Economycroeconomic Modeling

A.I. Votinov, S.S. Lazaryan, V.N. Ovchinnikov 
Regression-Based Decomposition of Income Inequality Factors in Russia
 ..... 74

Innovation Financing

M.B. Trachenko, A.V. Kozhanova
Specifics of Startup Financing at Different Stages of the Life Cycle ..... 90

I.A. Belarev, E.B. Starodubtseva
ICO as a New Form of Financing of Innovative Business ..... 104

International Finance

A.M. Karminsky, E.V. Seryakova

Assessment of Cross-Border Transmission of Systemic Financial Risk in EU Countries ..... 119

Scientific periodical

ISSN 2658-5332