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Offshore zones as a tool of tax optimization

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 ( avetis.petrosyan@yandex.ru )

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.


Improvement of the mechanism of state control on financing of advertising of medical products

Petrosyan A.R. lecturer of chair of taxes and taxation, All-Russian state tax academy of the Ministry of finance of Russia ( avetis.petrosyan@yandex.ru )

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.


Methods of maximizing profitability of portfolio of commercial bank

Petrosyan N.E. PhD in Economics, Associate Professor, the Department of Banking and Monetary and Credit Relations, the Penza State University ( nvard1@yandex.ru )

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.


Special features of the «seed» stage innovation funding

Petrosyan N.A. PhD, associate professor, PSPU named by V.G. Belinsky, Penza ( nvard1@yandex.ru )

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.
     The actuality of the term is based on developing suggestions of business angels institute amid the global crisis.


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 ( ecolena@mail.ru )

Petrosyan F.A. Financial University under Government of Russian Federation, Moscow, Russian Federation ( berberus999@gmail.com )

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.
Objectives The study aims to determine the influence of State ownership, the length of the chain of owners, company size and debt burden on dividend policy of Russian companies.
Methods The study draws on econometric method, i.e. a probit model. The surveyed empirical base consists of data on 35 largest Russian listed companies for 2015.
Results For each company we gathered information about the length of the chain of owners, percentage of ownership in each link from the previous link of the chain. We calculated the ratio of dividend flow per ultimate owner to controlling share. The sampling included 35 listed Russian companies. A dummy variable describing the fact of dividend payment by the company was accepted as an indicator that determines the dividend policy of companies.
Conclusions The hypotheses about the influence of State ownership on dividend payment, existence of a link between the length of the chain of owners and dividend payment were not confirmed. The hypothesis about the influence of company size on the probability of dividend payment was confirmed. The hypothesis about relationship between debt burden and dividend payments was partially confirmed. The findings may be useful for potential investors developing their investment strategy aimed at Russian listed companies.


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