Financial Journal №6 (52) November-December 2019

DOI: 10.31107/2075-1990-2019-6

 

                Contents

 

Pension Policy

E.T. Gurvich 
Long-Term Global Trends in Pension Policy ..... 9

Intergovernmental Fiscal Relations

E.N. Timushev
Federal Intergovernmental Transfers and the Level
of Intraregional Fiscal Decentralization in Russia ..... 27

Tax System

N.S. Kostrykina, E.V. Zakharenkova
Transfer of Tax Losses in OECD and BRICS Countries..... 43

Projects with State Participation

M.I. Kudelich
Direct Agreements in Projects With State Participation: Comparative Legal Analysis ..... 57

V.N. Parakhina, O.A. Boris, R.M. Ustaev, G.V. Vorontsova, O.N. Momotova
Possibility of Applying the PPP Mechanism in the Implementation of Smart City Projects ..... 70 

International Finance

I.A. Yakovlev, S.I. Nikulina
Indonesia’s Strategy for Sustainable Finance ..... 83

N.Yu. Tanyushcheva
Background of Anti-Money Laundering Regulation in Modern Economic Theory ..... 96

N.K. Kuchukova, L.A. Talimova
Financial and Economic Development of Kazakhstan: Implementation of Investment Opportunities ..... 108