Preview

Vestnik of the Plekhanov Russian University of Economics

Advanced search

MODEL OF ASSESSING TOTAL FINANCE RISK IN CONTROLLED DEALS ON IN-GROUP FINANCING

https://doi.org/10.21686/2413-2829-2015-2-89-94

Abstract

In conditions of current development of taxation policy in Russia the activity of interrelated companies is connected with serious financial risks arising in the result of government control over their deals. It stipulates topicality and necessity to design in-house methodology for handling controlled deals. The author demonstrates theoretical and methodological approaches to designing the model of assessing the total finance risk in controlled deals. The present model was designed with due regard to the effective practice of taxation and principles of state regulation of controlled deals of companies, whose subject is granting in-group loans and credits.

About the Author

Maxim G. Nagornykh
Plekhanov Russian University of Economics
Russian Federation

Assistant lecturer of the Department for Finance Management of the PRUE

36 Stremyanny Lane, Moscow, 117997, Russian Federation



References

1. Ekimova K. V., Gromova E. I. Finansovyy menedzhment: rol' v innovatsionnom razvitii ekonomiki Rossii (po materialam kruglogo stola) [Finance Management: its Role in Innovation Development of Russian Economy (materials of the round-table discussion)], Vestnik Rossiyskogo ekonomicheskogo universiteta imeni G. V. Plekhanova [Vestnik of the Plekhanov Russian University of Economics], 2012, No. 1 (43), pp. 108–109. (In Russ.).

2. Ermilova M. I. Upravlenie riskami kompanii pri investitsionnoy deyatel'nosti na finansovom rynke [Managing Risks of the Company Conducting Investment Activity on Finance Market], Finansy i kredit [Finance and Credit], 2013, No. 11, pp. 56–63. (In Russ.).

3. Zozulya V. V., Khochaev I. M. Perspektivy razvitiya transfertnogo tsenoobrazovaniya v Rossii [Prospects of Developing Transfer Pricing in Russia], Mezhdunarodnyy bukhgalterskiy uchet [International Accounting], 2013, No. 45, pp. 26–31. (In Russ.).

4. Savvina O. V. Kontsept «sistemnyy finansovyy risk» [The Concept of 'the System Finance Risk'], Vestnik Rossiyskogo ekonomicheskogo universiteta imeni G. V. Plekhanova [Vestnik of the Plekhanov Russian University of Economics], 2013, No. 11 (65), pp. 70–76. (In Russ.).

5. Semenova M. V. Opredelenie rynochnykh usloviy vnutrigruppovogo finansirovaniya: rossiyskaya praktika i zarubezhnyy opyt [Identifying Market Conditions of In-Group Financing: Russian Practice and Overseas Experience], Nalogi i nalogovoe planirovanie [Taxes and Tax Planning], 2013, No. 4, pp. 98–106. (In Russ.).

6. Foshkin A. E. Upravlenie kreditnymi riskami banka kak mnogofaktornyy protsess [Managing Credit Risks of the Bank as a Multi-Factor Process], Vestnik Rossiyskogo ekonomicheskogo universiteta imeni G. V. Plekhanova [Vestnik of the Plekhanov Russian University of Economics], 2014, No. 10 (76), pp. 72–88. (In Russ.).

7. Khochaev I. M. Transfertnoe tsenoobrazovanie i mezhdunarodnoe nalogooblozhenie: problemy i perspektivy [Transfer Pricing and International Taxation: Challenges and Prospects], Vestnik Rossiyskogo ekonomicheskogo universiteta imeni G. V. Plekhanova [Vestnik of the Plekhanov Russian University of Economics], 2014, No. 2 (68), pp. 40–48. (In Russ.).


Review

For citations:


Nagornykh M.G. MODEL OF ASSESSING TOTAL FINANCE RISK IN CONTROLLED DEALS ON IN-GROUP FINANCING. Vestnik of the Plekhanov Russian University of Economics. 2015;(2):89-94. (In Russ.) https://doi.org/10.21686/2413-2829-2015-2-89-94

Views: 303


Creative Commons License
This work is licensed under a Creative Commons Attribution 4.0 License.


ISSN 2413-2829 (Print)
ISSN 2587-9251 (Online)