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Working Capital of the Russian Economy

Ermilina D.A. Market Economy Institute of Russian Academy of Sciences, Moscow, Russian Federation ( diana.ermilina@mail.ru )

Journal: Digest Finance, #4, 2017

Importance The article discusses the state of working capital of the Russian economy.
Objectives The article aims to study various aspects of working capital of the Russian economy and its sources, and develop recommendations to address the problem of insufficient working capital and optimize the structure of the sources.
Methods For the study, I used methods of systems, logical and statistical analyses, classification and synthesis.
Results I assess some indicators of working capital by major economic activity and industry, showing an unsatisfactory structure of working capital. The paper contains certain recommendations and proposals to address the problem.
Conclusions and Relevance Most Russian enterprises lack their own sources of working capital. Bank loans constitute the principal source of borrowings, which hinders the production and economic activity due to high interest rates.


Working capital of the Russian economy

Ermilina D.A. Market Economy Institute of RAS, Moscow, Russian Federation ( diana.ermilina@mail.ru )

Journal: Financial Analytics: Science and Experience, #7, 2017

Subject The article discusses the state of working capital of the Russian economy.
Objectives The article aims to study various aspects of the condition of working capital of the Russian economy and its sources, and develop recommendations to address the problem of the lack of working capital and optimize the structure of the sources.
Methods For the study, I used methods of systems, logical and statistical analyses, classification and synthesis.
Results The paper presents a number of calculated indicators of working capital by major economic activities and industries, showing an unsatisfactory pattern of working capital. The paper contains certain recommendations and proposals to address the problem of shortage of secure and good funds.
Conclusions Most Russian enterprises lack their own sources of working capital. The principal borrowing source is the bank credit, which, because of the high interest rate, hinders the production and economic activity.


Analysis of the effectiveness of taxation of capital

Sajfieva S.N. associate professor, leading researcher, Laboratory of theory and practice of a market transformation of the national economy, Institute of market problems RAS ( ssn71@mail.ru )

Ermilina D.A. assistant to chair «Management», State university of management ( dianaermilina@yandex.ru )

Journal: Financial Analytics: Science and Experience, #29, 2011

In the article developed an algorithm for evaluating the effectiveness of the tax burden on capital. Since the excess tax burden is the reduction of capital and the deterioration of its structure, developed by the coefficients measuring the tax burden on capital at the macro and meso levels. The analysis of the tax base in accordance with changes in tax laws, to calculate the effective tax rate, which shows the real tax burden after accounting for all benefits. The thesis is substantiated: that the reduction of nominal tax rate for the calculation of income tax does not affect the level of investment.


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