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Business valuation

Okun A.S. PhD in Economics, associate professor of chair economic analysis, statistics and finance, Kuban state university ( n121ha@rambler.ru )

Okun S.A. Economics student, Kuban state university ( n121ha@rambler.ru )

Journal: Financial Analytics: Science and Experience, #38, 2011

For determining the cost of business in the article the principle of the simulation of the estimate of the cost of financial active memberships is examined. The construction of model or the refinement of the theory of the price formation of the cost of financial active memberships is necessary for understanding and applying in practice the more correct determination of the market profitableness of fund active memberships taking into account the fundamental signs of the activity of corporation.


Tax risks in the process of value added taxes

Okun A.S. Ph.D., Associate Professor, Department of Economic Analysis, Statistics and Finance, Kuban State University ( n121ha@rambler.ru )

Tkachev A.V. Auditor «Audit-Professional» ( n121ha@rambler.ru )

Okun S.A. economist «Audit-Professional» ( n121ha@rambler.ru )

Journal: National Interests: Priorities and Security, #16, 2010

This article is devoted to the problems of taxation of value added and the process of becoming at the same tax risks. The author focuses attention on the nature of tax risk and relationships that occur during the formation of value added. Perpetrated tax offenses constitute a direct threat to financial security, and simulate the structure of tax risks.


Neural network modeling as a tool for prediction

Okun A.S. Ph.D., Associate Professor, Department of Economic Analysis, Statistics and Finance, Kuban State University ( n121ha@rambler.ru )

Okun S.A. Economics student, Kuban state university ( n121ha@rambler.ru )

Journal: Financial Analytics: Science and Experience, #33, 2011

The simulation of shifting the paradigm from the theory of probability linear models to nonlinear dynamic models was analyzed in the process of searching stock assets. Scientific researches have shown that the error in neural network modeling is lower than when using standard econometric models. The feasibility of using obtained given as a fundamental factor of the stock index is confirmed.


Dialectics of concepts "financial investment" and "speculation" in the financial market

Peniugalova A.V. Kuban State University, Krasnodar, Russian Federation ( penugalova@mail.ru )

Okun' S.A. Kuban State University, Krasnodar, Russian Federation ( n121ha@rambler.ru )

Journal: Finance and Credit, #23, 2014

The article considers and analyzes the concepts "investments" and "speculation" in the economic literature. The authors offer the classification allowing to differentiate the financial operations on financial and investment and financial and speculative. The paper proposes the definition of investment and speculative financial transactions.


Influence investment-speculation machinery on pricing financial asset

Okun S.A. Graduate Student, the Department of Economic Analysis, Statistics and Finance, the Kuban State University ( y121ce@mail.ru )

Journal: Economic Analysis: Theory and Practice, #38, 2013

In the article process of pricing of a financial asset on the basis of interaction of behavior of investors and speculators is considered. Three scenarios of dynamics of a financial asset in the course of pricing are offered. The mathematical model on the basis of indicators of abnormal profitability and free-float coefficient, allowing characterizing dynamics of a financial asset from a position of an investment or speculative component is described.


Improvement of tax instruments in the system of small business

Okun' A.S. Kuban State University, Krasnodar, Russian Federation ( n121ha@rambler.ru )

Steshenko Y.A. Kuban State University, Krasnodar, Russian Federation ( julia11st@mail.ru )

Journal: Financial Analytics: Science and Experience, #30, 2014

The article performs analysis of the special tax regimes, which are applied by the entities of the small business of the Russian Federation. The authors propose the measures, which are aimed at improving the fiscal management of the taxation system in the business activity in terms of its efficiency and the increase of tax revenue collection in income part of the budget system of the State.


Influence of labor migration on economic safety of accepting region

Komartceva V.V. Graduate student of department “Economic theory and public administration”, Amur State University ( v_komarceva@mail.ru )

Journal: National Interests: Priorities and Security, #8, 2012

Today the impact of foreign manpower on the economic security of host region is one of the most difficult questions. The impact of Chinese labour force on several rates of regional economic security is shown in this article. The compensation of negative profits which are caused by cyclical unemployment in GRP by means of Chinese labour force attraction to the region is determined with help of Okun’s formula. The conclusion about the expediency of foreign manpower attraction and estimates its necessity in prospect is made in the article.


Improving the approaches to the tax incentives efficiency evaluation in the Russian Federation

Okun' A.S. Kuban State University, Krasnodar, Krasnodar Krai, Russian Federation ( n121ha@rambler.ru )

Steshenko Yu.A. Kuban State University, Krasnodar, Krasnodar Krai, Russian Federation ( julia11st@mail.ru )

Journal: Financial Analytics: Science and Experience, #12, 2017

Importance The main topics of the paper are the modern conditions of social and economic transformations and the development of the tax system.
Objectives The purpose of the work is to develop and test a methodology for assessing the effectiveness of tax incentives.
Methods For the study, we used the methods of logical, statistical, correlation-regression analyses and a graphical method of data representation.
Results We present a methodology for a comprehensive assessment of the effectiveness of tax incentives for taxpayers. It can be used both at the federal and regional levels.
Conclusions and Relevance It is concluded that the highest level of efficiency of tax incentives is observed in the Sakhalin oblast. The elements of tax incentives in the agricultural and research and development sectors are effective.


Improving the Approaches to the Tax Incentives Efficiency Evaluation in the Russian Federation

Okun' A.S. Kuban State University, Krasnodar, Krasnodar Krai, Russian Federation ( n121ha@rambler.ru )

Steshenko Yu.A. Kuban State University, Krasnodar, Krasnodar Krai, Russian Federation ( julia11st@mail.ru )

Journal: International Accounting, #3, 2018

Importance The main topics of the paper are the modern conditions of social and economic transformations and the development of the tax system.
Objectives The purpose of the work is to develop and test a methodology for assessing the effectiveness of tax incentives.
Methods For the study, we used the methods of logical, statistical, correlation-regression analyses and a graphical method of data representation.
Results We present a methodology for a comprehensive assessment of the effectiveness of tax incentives for taxpayers. It can be used both at the federal and regional levels.
Conclusions and Relevance It is concluded that the highest level of efficiency of tax incentives is observed in the Sakhalin oblast. The elements of tax incentives in the agricultural and research and development sectors are effective.


Overview of the theoretical concept of pricing for financial assets

Okun' S.A. Kuban State University, Krasnodar, Krasnodar Krai, Russian Federation ( n121ha@rambler.ru )

Journal: Financial Analytics: Science and Experience, #20, 2016

Importance The article overviews principal theories of pricing for financial assets and relevant processes. I point out the role of the efficient market hypothesis in contemporary scientific concepts and review principle assumption and possibilities for putting those concepts in practice.
Objectives The research analyzes principal concepts of pricing for financial assets and points out specific assumptions per each theory. I also identify aspects which unite the theories or allow them to supplement one another. The article shows further areas for developing theoretical concepts.
Methods I applied a comparative analysis of pricing concepts in relation to financial assets.
Conclusions and Relevance As the research shows, the efficient market hypothesis plays a prevailing role to analyze pricing for financial assets. The respective theories can be divided into two groups, i.e. those that directly study the system and its characteristics for securities circulation purposes, processes of pricing on the basis of interaction between various parties to sale and purchase of financial assets. The second group of theories seems to be more promising in terms of further development of pricing concepts in the financial market.


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