Financial Journal Vol.18 No.3 2026

DOI: 10.31107/2075-1990-2026-3

 

                                Contents

Public Tax Policy

A.A. Golakov, R.A. Petukhova

Systematization of Tax Measures to Support Russia’s Technological Sovereignty, p. 8–26

I.V. Naumov, A.A. Salomatova

Tax Preferences for Territories with Special Economic Status and Their Impact on Achieving Russia’s National Goals, p. 27–42

D.Yu. Evdokimov, Yu.A. Pleskachev

Assessing the Aggregate Budgetary Effect of Tax Support: Evidence from the Information Technology Sector, p. 43–59

M.R. Pinskaya, N.A. Berezhnoy

The Role of Tax Consultants in the Effective Use of Scientifically Oriented Benefits, p. 60–72

E.V. Zaitseva, L.V. Daineko, N.V. Goncharova

Real Estate Taxation: Macroeconomic Challenges, Infrastructure Potential and Tax Base’s Optimization, p. 73–91

Customs Regulation

A.V. Tikhonova, A.E. Polyakov

Customs Risks of Foreign Trade Projects: Systematization, Sources of Occurrence, p. 92–109

Financial Control 

T.V. Saakyan, Yu.V. Barabanova

Methodological Recommendations in the System of Regulation of Internal State Financial Control, p. 110–121

E.A. Prikhodko, M.A. Vlasenko

The Impact of the Performance of Audit and Control Institutions on the Economic Security of a Municipality, 122–138