Blockchain as one of the most discussed technologies that opens new perspectives for financial institutions and their clients. Changing the landscape of the financial market, providing the benefits of transparency, security and speed of transactions.

The rapid development of e-commerce and alternative banking services - the main global trends. Tencent’s payment ecosystem as fundament of company’s strategy. The low profit margin - one of the characteristics of the financial technology business.

Tencent’s payment ecosystem as fundament of company’s strategy. Developing platform in private banking in Russia. International regulatory practice and reference of payment business integration. The financing before the internet enterprise listing.

Try to identify some methodological solutions for the task of estimation of tax expenditures and the efficiency of tax incentives in Russia. The competition between the instruments of tax and fiscal stimulation. The definitions of tax expenditures.

The relationship between interest on money and on bonds. Model of money for investigating the consequences of demurrage for aggregate production, money velocity, welfare and unemployment. The optimal tax rate for cash balances in national economies.

Finance of households in system of the financial relations, their essence and functions. Research house farms as subject of the economic relations. Essence and functions of finance of house farms. Analyzes of main directions of expenses of households.

Develop proposals to improve the performance of incremental tax credit as an incentive and to incorporate it into the tax regime of the R&D sector in the RF. The positive and negative aspects of two types of tax credit: incremental and volume- based.

The relevance of the study is determined by the high risks of legalization of funds and financing of terrorism in the Ukrainian economy and the risks of conducting financial transactions related to states that carry out armed aggression against Ukraine.

The essence of the information function of finance, based on economic basis. Awareness of the immanence of this function in relation to financing as a basis for an effective search for ways to optimize financial relations, minimize asymmetries and risks.

Analysis of models of determining the market value of a business. Research on the pricing of financial assets. Ways to increase the reliability of the accuracy of monetary valuation results. The search for the optimal ratio of equity and debt capital.

Recourse to the private sector capital to complete public investment projects for which there were insufficient funds in the public budget. Numerous benefits private sector (technical expertise, risk transfer, costs reduction and time for implementation).

This article presents selected legal and economic issues concerning inheritance and gift tax. The aim of the article is to present legal solutions within the scope of the indicated tax and its importance in the income of communes in modern Poland.

Valuation of the company's capital assets. Advantages of conducting financial transactions based on blockchain technology. Increasing the efficiency of management of the organization's capital cost. Analysis of real options and discounted cash flows.

Investments in intangibles are instrument for define future benefits, especially in knowledge-intensive industries. Investigation and comparation of intangibles influence on the performance of Russian and European companies in crisis related periods.

Elements of the current system of state financial control and its critical analysis. Substantiation of the place of internal control in such a system. Proposals on the development of internal control in the system of state financial control in Ukraine.

Causes of crises are considered. Theoretical, methodological investigation on the detection between the current weakly managed mobility of international capital flows, permanent crisis are provided. Necessity of control over international capital flows.

Finance is the process by which money is transferred among businesses, individuals, governments. Characteristics: monetary, distributive, purpose of funds. Functions: salaries, income of companies, controlling. Resources: centralized, decentralized.

The study of relationship between intellectual capital and fiancical performcance of firms listed in Tehran stock Exchage. Determinants of intellectual capital reporting evidence from annual of listed companies. Intellectual capital disclosure trends.

Study of the level of manipulation of Hungarian corporate financial statements using the eight-variable Benisch M-score model for the period 2017–2021. Comparative analysis of the UM/LM ratio for a number of regions according to financial statement data.

Low quality of reporting in Asia compared to developed markets - the main incentives for investment in the financial sector in the region. Cash accounting - the methodology of recording transactions only if the real cash flows in or out of the firm.

Substantiate and research of the modern model of evaluating the effectiveness of investments in franchise projects in Ukraine. Characteristics of features of taking into account the factors of force majeure and the main trends of its development.

The process of investing in energy saving measures of industrial enterprises is analyzed. The main stages of the investment research project implementation have been reasoned. The optimal program for financing energy-saving measures is calculated.

IP-телефония как неотъемлемая часть жизни современного человека. IP-телефония и история возникновения данной технологии, ее особенности. Основные характеристики операторов услуг. VoIP операторы и провайдеры. Выбор оператора IP-телефонии и оплата VoIP.

Сущность стоимостного подхода к корпоративному управлению. Внедрение стоимостного подхода к управлению первичным размещением акций (IPO). Предпосылки выхода капиталов на публичный рынок. Концепция Value-Based Management (VBM) при подготовке к IPO.

Рассматриваются цели проведения IPO и его структура. Анализируются основные итоги публичных размещений как на мировых, так на российских фондовых рынках. Выделены проблемы IPO в России и предложены рекомендации по совершенствованию данного сегмента.

Понятие и виды первичного размещения ценных бумаг. Исследование роли IPO как источника привлечения капитала в экономику страны. Проведение первичного публичного размещения акций. Дополнительный выпуск биржевых акций. Осуществление формирования холдинга.

Рассмотрение основных инструментов привлечения инвестиций по способам и проведение их сравнительного анализа, характеристика преимуществ и недостатков каждого из способов. Описание понятия IPO, цели и процесс его проведения, IPO российских компаний.

Хорошо налаженная работа по отношениям с инвесторами - фактор, повышающий ликвидность и снижающий волатильность акций компании. Быстрое реагирование на запросы инвестиционного сообщества - условие эффективного процесса взаимодействия с вкладчиками.

The importance of financial reform to ensure financial sustainability of cultural and art institutions in Uzbekistan in a market economy, the main tasks in its implementation. The profitability index of financial reform of cultural and art institutions.

The yen as the most traded currency in the foreign exchange market. The dependence of the stability of the yen from capital investment and the fixed value of the yen relative to the U.S. dollar. Japanese government intervention in the currency market.