Review of Publications in the Journal of Scientific and Practical Journal «Finance and Business» for 2020 and 2021

Abstract

The article considers the review of publications in the journal “Finance and Business” for 2020 and 2021. The main attention is paid to the developments of methodological nature aimed at building models for financial management, at improving the methods of doing business in modern economic conditions, at the evolutionary development of economic theory, changing the traditional view of the role of financial management and the prospects of economic development. When studying the dynamics of economic processes, their modeling and forecasting, statistical and econometric approaches can be widely used, the correct interpretation of which in business is of special interest, because it evaluates financial stability of companies and probability of bankruptcy, which is reflected in the review of articles under consideration. In the same respect itмитьбю.,юбьтимвыф ти мс8098765кенгь is of interest to model the probability of corporate default based on forecasted dynamics of financial statements indicators. At the macro level the financial resources of the country largely depend on the formation of tax revenues. Possibilities of their forecasting increase the assessment of the potential of tax revenues and, accordingly, clarify the real possibilities of growth of financial resources in the country as a whole and in its individual regions. Therefore, the review considered this direction of research in relation to the problems of personal income tax collection with the use of ARIMA-models. Modern management of the financial sphere implies the improvement of the information base. This largely applies to the development of accounting and auditing, the adaptation of IFRS in Russia and requires the development of new approaches to the organization of accounting. Digitalization in the economy changes the technology of information base formation, which is reflected in several articles published in the journal “Finance and Business”. The articles under consideration contain a detailed list of literary sources, which is of significant interest to readers wishing to delve deeper into the problem under study.