Financial Journal  Vol.17  No.3  2025

DOI: 10.31107/2075-1990-2025-3

 

                                Contents

Tax Policy

M.R. Pinskaya, Yu.A. Steshenko
Efficiency of Application of Tax on Additional Income from Hydrocarbon Raw Materials ..... 8-24

I.Yu. Arlashkin
Improving the Assessment of Regional Tax Capacity by Selected Types of Taxes ..... 25-38

A.V. Tikhonova, M.V. Pyanova
Tax Mechanism to Counteract Business Fragmentation in Agriculture ..... 39-53

A.I. Pogorletskiy
Tax Evasion in the Modern World: Institutional Aspects ..... 54-71

Regional Finances

N.E. Barbashova, O.V. Suchkova
Application of Financial Management Tools to Ensure Budget Balance and Debt Sustainability
in Russian Regions ..... 72-89

Treasury Financial Control

A.I. Lukashov
Theoretical and Applied Aspects of Treasury Financial Control in the Context of Improving
Financial Discipline ..... 90-107

Monetary Policy

E.P. Dobronravova
The Impact of Monetary Policy on Loan and Deposit Rates in the Context of Limited Capital
Mobility in Russia ..... 108-125

E.M. Pastukhov, S.V. Grishunin
Assessing the Impact of the Digital Ruble on Commercial Bank Deposits in Russia ..... 126-140