Том 28, № 1 (2024)
Научно-практический журнал
«Финансы: теория и практика/Finance: Theory and Practice»
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С О Д Е Р Ж А Н И Е
ДРАЙВЕРЫ ЭКОНОМИЧЕСКОГО РОСТА
Сухарев О. С., Ворончихина Е. Н.
Таргетирование инфляции: элиминирование экономического роста и структурная деформация в России.............................................................................. 6
ФИНАНСОВЫЕ РЫНКИ
Глебова А. Г., Ковалева А. А.
Прогнозирование волатильности российского биржевого рынка акций в условиях международных экономических санкций............................................. 20
Lesmana D., Yudaruddin R.
Market Reaction to COVID‑19 and Policy Response Across Different Sectors: An Event Study on ASEAN Stock Market ..............................................................30
Kalimuthu K., Shaik S.
Sustainability Indices and the Calendar Effect 43
ФИНАНСОВЫЙ КОНТРОЛЬ
Лукашов А. И.
Формирование системы оценки эффективности государственного финансового контроля и бюджетного мониторинга в Российской Федерации ..............52
НАЛОГОВАЯ ПОЛИТИКА
Смирнова Е. Е.
Оценка налоговых рисков, возникающих у налоговых агентов по налогу на доходы физических лиц ..................................................................................64
Omodero C. O.
Tax System and Equity Investment in a Growing Economy ........................................................................................................................................................75
Кирова Е. А., Карп М. В., Самоделко Л. С., Захарова А. В.
Инновационное развитие налогового администрирования в России .....................................................................................................................................85
ГОСУДАРСТВЕННЫЕ ФИНАНСЫ
Azeez K. I., Kolaib A. G., Jasim I. A.
The Trend of Public Spending and its Impact on Some Macroeconomic Variables in Iraq............................................................................................................98
ПОВЕДЕНЧЕСКАЯ ЭКОНОМИКА
Карпова С. В., Погодина Т. В.
Финансово-экономическое поведение потребителей и его влияние на достижение целей устойчивого развития в России ...............................................109
ЭКОНОМИКА СОЦИАЛЬНОЙ СФЕРЫ
Шаров В. Ф., Балынин И. В., Седова М. Л.
Прогнозирование объема расходов на выплату страховых пенсий по старости в Российской Федерации до 2035 года.................................................... 122
ЦИФРОВЫЕ ФИНАНСОВЫЕ АКТИВЫ
Бывшев В. А., Ященко Н. А.
Оценка волатильности основных криптовалют, евро и прямого обменного курса рубля .....................................................................................................133
МЕЖДУНАРОДНЫЕ ФИНАНСЫ
Kashif M., Singhal N., Goyal S., Singh S. K.
Foreign Exchange Reserves and Economic Growth of Brazil: A Nonlinear Approach................................................................................................................ 145
КОРПОРАТИВНЫЕ ФИНАНСЫ
Hachicha F.
Effects of Corporate Environmental Responsibility, CSR and CEO Shareholding on Financial Performance: Evidence from U.S.-Listed Companies .....................155
Younis M., Khan M. J., Khan M. Y.
Financial Constraints and the Use of Trade Credit: Evidence from Pakistan ..............................................................................................................................166
Savchina O. V., Pavlinov D. A.
Assessment of the Financial Stability of Airlines with Different Business Models before, during and after the COVID‑19 Pandemic .........................................177
ИНВЕСТИЦИОННАЯ ПОЛИТИКА
Дождиков А. В.
Определение инвестиционного успеха и его факторов для российского кино в прокате с помощью машинного обучения ............................................... 188
БАНКОВСКИЙ СЕКТОР
Anantadjaya S. P.D., Djuliardhie R. R., Nirmala T., Hartauer A., Hartauer С., Nawangwulan I. M.
Do CAMEL and Sustainability Influences a Bank Performance? ................................................................................................................................................204
C O N T E N T S
DRIVERS OF ECONOMIC GROWTH
Sukharev О. S., Voronchikhina Е. N.
Inflation Targeting: Eliminating Economic Growth and Structural Deformation in Russia..............................................................................................................6
FINANCIAL MARKETS
Glebova A. G., Kovaleva A. A.
Forecasting the Volatility of the Russian Stock Market in the Context of International Economic Sanctions................................................................................20
Lesmana D., Yudaruddin R.
Market Reaction to COVID‑19 and Policy Response Across Different Sectors: An Event Study on ASEAN Stock Market ..............................................................30
Kalimuthu K., Shaik S.
Sustainability Indices and the Calendar Effect ......................................................................................................................................................................... 43
FINANCIAL CONTROL
Lukashov A. I.
Formation of a System for Evaluating the Effectiveness of State Financial Control and Budget Monitoring in Russian Federation ............................................ 52
TAX POLICY
Smirnova E. E.
Assessment of Tax Risks Arising from Personal Income Tax Agents .......................................................................................................................................... 64
Omodero C. O.
Tax System and Equity Investment in a Growing Economy ........................................................................................................................................................75
Kirova E. A., Karp M. V., Samodelko L. S., Zakharova A. V.
Innovative Development of Tax Administration in Russia ......................................................................................................................................................... 85
STATE FINANCES
Azeez K. I., Kolaib A. G., Jasim I. A.
The Trend of Public Spending and its Impact on Some Macroeconomic Variables in Iraq ...........................................................................................................98
BEHAVIORAL ECONOMICS
Karpova S. V., Pogodina T. V.
Financial and Economic Behavior of Consumers and its Impact on the Achievement of Sustainable Development Goals in Russia ...........................................109
ECONOMICS OF SOCIAL SPHERE
Sharov V. F., Balynin I. V., Sedova M. L.
Forecast of the Volume of Expenses for the Payment of Old-Age Insurance Pensions in the Russian Federation until 2035......................................................122
DIGITAL FINANCIAL ASSETS
Byvshev V. A., Yashchenko N. A.
Assessment of the Volatility of the Main Cryptocurrencies, the Euro and the Direct Exchange Rate of the Ruble ..................................................................... 133
INTERNATIONAL FINANCE
Kashif M., Singhal N., Goyal S., Singh S. K.
Foreign Exchange Reserves and Economic Growth of Brazil: A Nonlinear Approach ............................................................................................................... 145
CORPORATE FINANCE
Hachicha F.
Effects of Corporate Environmental Responsibility, CSR and CEO Shareholding on Financial Performance: Evidence from U.S.-Listed Companies.....................155
Younis M., Khan M. J., Khan M. Y.
Financial Constraints and the Use of Trade Credit: Evidence from Pakistan............................................................................................................................. 166
Savchina O. V., Pavlinov D. A.
Assessment of the Financial Stability of Airlines with Different Business Models before, during and after the COVID‑19 Pandemic ........................................ 177
INVESTMENT POLICY
Dozhdikov A. V.
Determination of Investment Success and its Factors for Russian Movies at the Box Office Using Machine Learning .............................................................. 188
BANK SECTOR
Anantadjaya S. P.D., Djuliardhie R. R., Nirmala T., Hartauer A., Hartauer С., Nawangwulan I. M.
Do CAMEL and Sustainability Influences a Bank Performance? ................................................................................................................................................204
2024 №1.pdf