Finance and Credit

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Finance and Credit

«Finance and Credit»

ISSUE 44, NOVEMBER 2015

Banking

pp. 2-14

Developing the methods to appraise pledged assets in lending to agricultural enterprises

( Mochalova L.A. / Mochalova E.B. )

THEORY OF FINANCE

pp. 15-28

Determination of the optimal capital structure: from trade-off to APV approach

( Zadorozhnaya A.N. )

BUDGET REGULATION

pp. 29-36

Evolution of pension protection of the population of Russia

( Valieva E.N. )

Securities market

pp. 37-50

Innovation of the Russian market of financial derivatives: development trends and the impact on economic stability

( Borodach Yu.V. )

FISCAL SYSTEM

pp. 51-62

Taxes on final consumption in OECD countries and the Russian Federation

( Akhmadeev R.G. / Kosov M.E. )

ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

Journal current issue

ISSUE 9

SEPTEMBER 2026

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