Current Issue

Finansovyj žhurnal – Financial Journal №2 (48) January-February 2019
DOI: 10.31107/2075-1990-2019-2

                Contents

Government Finance. Tax Policy
V. V. Gromov, N. S. Milogolov
Simplified Taxation System and Unified Tax on Imputed Income: Objectives, Problems, Long-term Vision ..... 9

A. V. Korytin, T. A. Malinina
International Experience in Taxation of Business Personal Property ..... 22 

Budgetary System. Government Expenditure
O. V. Bogacheva, O. V. Smorodinov
Major Aspects of Organization of Public R&D Funding in OECD Countries ..... 37

Budgetary System. Initiative Budgeting
V. V. Vagin, N. A. Shapovalova, N. V. Gavrilova
The Monitoring of Initiative Budgeting Development in Russian Regions: Methodology and Practice of Organization ..... 51

Fiscal policy
S. S. Lazaryan, I. V. Nikonov, A. I. Votinov, E. A. Gubkova
International Practice of Fiscal Rules: Formation of Modern Approaches ..... 65

Macroeconomic Modeling
S. M. Ivashchenko
DSGE Models: Problem of Trends ..... 81

Financial Market
S. V. Krivoruchko
Demand for Money and Circulation of Large Face Value Banknotes: Current Trends ..... 96

Financial Infrastructure
V. N. Alekseev, N. N. Sharkov
Approaches to Development of Financial Infrastructure Informational-Regulative System ..... 109

Accounting
I. E. Mizikovsky
Formation of the Planned Calculation of the Production Cost at Manufacturing Enterprises ..... 122