N. .. Protas, E. Shustova, Dar'ya Yu. Iordan, A.R. Shaptala
{"title":"Functioning of the Russian banking services market in 2022. Retail: trends and prospects","authors":"N. .. Protas, E. Shustova, Dar'ya Yu. Iordan, A.R. Shaptala","doi":"10.34020/1993-4386-2023-1-50-56","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-1-50-56","url":null,"abstract":"The article discusses the impact of sanctions on the Russian banking services market: on the payment banking business, the real state of bank deposits of individuals and retail bank lending, also determines the directions for the development of sales channels for banking services. The authors attempted to reveal the main trends in the development of alternative channels for the sale of banking services by Russian banks, instead of service offices, also gave recommendations to commercial banks on improving the functionality of digital sales channels.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124196889","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"About the development of tools financial management in the public administration sector","authors":"N. Fadeikina, George A. Fadeikin, O. V. Morozova","doi":"10.34020/1993-4386-2023-1-5-17","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-1-5-17","url":null,"abstract":"The authors describe the mechanism of reforming the budget process since 2004, the basic setting of which was the shift of the emphasis of the budget process from \"management of budget resources (costs)\" to \"results management\" by increasing responsibility and expanding the independence of participants in the budget process and administrators of budget funds within clear medium-term guidelines. Results-based budgeting (RBB) is defined as the basic tool for public finance management in the budget reform. It is noted that the main goal of effective and responsible public finance management, that is, ensuring the quality of financial management in the public administration sector, is to provide public (state and municipal) services of high quality while increasing the efficiency and effectiveness of budget expenditures. At the same time, it is emphasized that the development of financial management tools in the public administration sector is based on the use of a managerial approach to the management of public (municipal) finances. The rationale for the need to implement a mechanism for monitoring the quality of financial management is illustrated and a multistage process of its improvement in the period 2007-2022 is described.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128170704","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Credit life cycle model","authors":"E. G. Revtova","doi":"10.34020/1993-4386-2023-1-57-62","DOIUrl":"https://doi.org/10.34020/1993-4386-2023-1-57-62","url":null,"abstract":"The purpose of the study is to design the life cycle of a loan. Research hypothesis: it is assumed that the evolution of credit has a complex nonlinear character. The research uses the method of \"The order of goals\" of the categoricalsystem methodology and methods of analysis of scientific literature, systematization and generalization. Results: four basic credit conditions are identified and described; the mechanism of credit transition from one state to another is modeled, reflecting the development of credit; a model of the life cycle of credit is developed. Conclusion: the development of credit occurs abruptly; changes in the directions of development within the boundaries of the life cycle can be observed repeatedly; understanding the process of credit evolution allows us to determine the mechanism of generating resources necessary both for changing the state and for its development; the credit life cycle model can be used in the development of credit programs, models of credit products.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"244 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121672956","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Assessment of the relationship between inflation and the insurance market (on the example of Casco insurance)","authors":"Vyacheslav E. Panasenkov","doi":"10.34020/1993-4386-2022-4-71-78","DOIUrl":"https://doi.org/10.34020/1993-4386-2022-4-71-78","url":null,"abstract":"Theoretical views on the problems of the relationship between inflation and the insurance market are considered. The mechanisms of the impact of inflation on individual parameters of the insurance market are systematized and described. On the example of Casco insurance, the relationship between inflation and the value of the average insured amount is analyzed. The relevance of the study is determined by the need to determine the ability of the insurance market to perform its protective function in the current economic realities - in conditions of high inflation and economic instability.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129029417","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Integral assessment of development electronic business in the regions of Russia","authors":"E. S. Shmarikhina","doi":"10.34020/1993-4386-2022-4-144-150","DOIUrl":"https://doi.org/10.34020/1993-4386-2022-4-144-150","url":null,"abstract":"The article considers the chronology of the adoption of legal documents regulating the formation and development of the information society in the Russian Federation since 2002. Based on the analysis of the relationship between the dynamics of the Rosstat Monitoring indicators, a strong relationship has been established between the studied factors and the possible results of the development of the information society in Russia for 2010-2021. Indices of digitalization of areas of practical activity and sectors of the Russian economy for 2015-2021 indicate the absence of a transition to digital transformation. The correlation and regression analysis shows the influence of external factors, in particular, on the digital transformation of business in Russia. Based on the results of constructing a multidimensional grouping, an increase in the share of regions with an average level of e-business development in Russia was obtained from 53.75% in 2012 to 96.25% in 2021.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"65 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130423065","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Current trends in the use of blockchain platforms in the field of financial and other social intercourse","authors":"Yurii A. Kozenko, Tatiana E. Kozenko","doi":"10.34020/1993-4386-2022-4-34-38","DOIUrl":"https://doi.org/10.34020/1993-4386-2022-4-34-38","url":null,"abstract":"The ongoing search for the areas of potential use of blockchain technologies in the field of public, including financial, relations that are most in demand in the modern period currently allows us to summarize a number of proposals. In addition to the creation of secure payment systems and the possibility of increasing the efficiency of taxation, attempts are being made to build anti-crisis production and redistributive relations, to develop new opportunities for communication with clients of medical institutions, to form optimal routing of the treatment process, registration of investigative actions and harmonization of partial mobilization measures. To a large extent, the interaction within the blockchain platform is of the same type, which opens up opportunities for financing the creation of necessary software products by several ministries simultaneously.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130880354","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Personal income tax: development prospects","authors":"Mikhail V. Selyukov","doi":"10.34020/1993-4386-2022-4-39-44","DOIUrl":"https://doi.org/10.34020/1993-4386-2022-4-39-44","url":null,"abstract":"The article is devoted to personal income tax. During the analysis of scientific publications, the practice of income taxation in foreign countries, the approaches to the establishment of differentiated tax rates depending on the income received are revealed. The author's vision on the application of tax incentives for individuals is presented, and measures to improve the taxation of personal income are proposed.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128794253","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Unification of requirements to the program documents of the subjects of the Russian Federation, their harmonization with national development goals and compliance with the established parameters of financial support","authors":"S. Frumina","doi":"10.34020/1993-4386-2022-4-17-24","DOIUrl":"https://doi.org/10.34020/1993-4386-2022-4-17-24","url":null,"abstract":"The purpose of the article is to develop recommendations on the unification of requirements for program and project documents implemented at the level of the subjects of the Russian Federation. The article analyzes the documents of strategic planning at the regional level, identifies inaccuracies in the development of documents and the lack of their harmonization with national development goals, as well as their compliance with the established parameters of financial support. The arguments confirming the imbalance between the indicators of federal and regional projects are presented, the inaccuracies of individual regional state programs are revealed, the implementation of which is carried out without taking into account the requirements of the Decree of the Government of the Russian Federation No. 786 of May 26, 2021. When writing an article, empirical (description, comparison) and experimental-theoretical (analysis and synthesis, induction and deduction) research methods are used. The practical significance of the work lies in the possibility of clarifying individual documents of strategic planning at the regional level.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128310489","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Managing the financial stability of an organization in the practice of financial management: methodological aspect","authors":"I. Baranova, M. Vlasenko, Elizaveta A. Poberejets","doi":"10.34020/1993-4386-2022-4-94-101","DOIUrl":"https://doi.org/10.34020/1993-4386-2022-4-94-101","url":null,"abstract":"The article considers the role of financial stability in ensuring the quality of financial management and increasing the value of an organization's business. The relationship between financial stability, return on assets and risk sensitivity is demonstrated. Based on the results of the analysis of the financial stability of three Russian oil and gas producing organizations, the problems reflecting the risks of loss of financial stability are systematized. As part of the development of analytical tools for managing the financial stability of oil-producing organizations, the CAMELS methodology is proposed, which will allow assessing their financial stability taking into account the impact of various risks.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129937614","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Directions of development payment system «MIR»","authors":"O. Donetskova, I. Ivanova","doi":"10.34020/1993-4386-2022-4-52-60","DOIUrl":"https://doi.org/10.34020/1993-4386-2022-4-52-60","url":null,"abstract":"Under the conditions of foreign economic sanctions imposed by the West against Russia, foreign card payment systems have ceased to function on the territory of our country. However, this fact stimulated the development of national banking technologies. They received a new impetus to their improvement. The national payment card System of Russia has established itself as a stable and reliable system that carries out transactions both within the country and in some foreign countries. However, today, there are a number of issues that require priority solutions. The study of the possibilities of the MIR payment system allows us to determine the promising directions of its development and to assume its high efficiency in the future.","PeriodicalId":435973,"journal":{"name":"Siberian Financial School","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130251699","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}