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Petrosyan A.R. Lecturer, post-graduate student of chair of taxes and taxation, All-Russian state tax academy of the Ministry of Finance of Russia ( email@example.com )
Journal: Financial Analytics: Science and Experience, #37, 2011
In crisis phenomena circumstances in the economy, the need of the companies in application of various schemes of tax optimization increases, including the use of offshore jurisdictions. Measures are offered for improvement of the mechanism of revealing and preventing the use of offshore tax schemes.
Petrosyan A.R. lecturer of chair of taxes and taxation, All-Russian state tax academy of the Ministry of finance of Russia ( firstname.lastname@example.org )
Journal: Financial Analytics: Science and Experience, #1, 2011
In connection with molding of the institute of medical representatives the topical character of the problem of the monitoring of financing the advertisement of the medicines grew. In the present work by means of the analysis of standard-legal base, lack of this mechanism is revealed, and also economic consequences of the given deficiencies are investigated. The conclusion is that the incorrect formulation of legal proposition by the legislator brings to reduction of tax yield of the budget.
Petrosyan N.E. PhD in Economics, Associate Professor, the Department of Banking and Monetary and Credit Relations, the Penza State University ( email@example.com )
Journal: Finance and credit, #28, 2013
In the article the main methods of maximizing profitability of a portfolio of commercial bank are analyzed, their advantages and shortcomings are revealed. The original author's method of maximizing profitability of a portfolio of bank is developed. The conclusion is drawn on possibility of its practical application.
Petrosyan N.A. PhD, associate professor, PSPU named by V.G. Belinsky, Penza ( firstname.lastname@example.org )
Journal: Finance and credit, #12, 2010
The article is dedicated to the financing of the russian innovation companies during seed stage. The object of investigation is financial connections in process of innovational subsidization during seed stage. The subject is methodological special features returns on investment,s determination of the innovation.
Analyzing the impact of ownership structure, the length of owners chain and debt burden on dividend policy of Russian companies
Fedorova E.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( email@example.com )
Petrosyan F.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( firstname.lastname@example.org )
Journal: Economic Analysis: Theory and Practice, #2, 2018
Subject The article investigates the dependence of dividend payments in Russian companies on the presence of the State as the ultimate owner, the length of the chain of owners, total assets and debt burden. It also addresses dividend policy of Russian companies.
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