L’introduction de l’impôt sur le revenu en Russie impériale : la genèse et l’élaboration d’une réforme inachevée
The Tsar Alexander II undertook to dismantle the archaic poll tax and thus, he opened the way for the modernization of the Russian tax system. Between the second half of the nineteenth century and the beginning of the twentieth century, a number of new taxes on the property was created. However, several projects aimed at establishing an income tax in Russia generated a lot of debates in the governmental circles, but they were dismissed for different reasons, which we will discuss hereafter. Therefore, the Revolution of 1905 and the First World War would be needed for the realization of this reform, which was promulgated on 6 April 1916. While the government was preparing to implement an innovative tax, which was based on the principles and procedures that break with the practices of the old regime, the Russian state and society were upset by the events of 1917.
Cet article se propose de retracer l’invention de l’impôt sur le revenu en Russie impériale. En procédant au démantèlement de l’archaïque système de capitation, le tsar Alexandre II ouvrit la voie à la modernisation de la fiscalité impériale, qui s’étala jusqu’au début du XXe siècle. Durant cette période, plusieurs projets en vue d’introduire un impôt sur le revenu en Russie virent le jour, en suscitant de vifs débats au sein des milieux libéraux ; mais tous furent abandonnés pour une convergence de différentes raisons que nous allons préciser. Ainsi, il fallut attendre la Révolution de 1905 et la Première guerre mondiale pour voir se concrétiser cette réforme, qui fut promulguée par la loi du 6 avril 1916. Alors que le gouvernement s’apprêtait à implanter cet impôt novateur, les événements de 1917 vinrent bouleverser l’État et la société russes.
This book includes a number of articles on the history of accounting in Russia and France in the modern era.
The article is devoted to the single budget account. The research on its basic characteristics allows the author to conclude that its use is effective.
This paper is dedicated to the reform of public accounting carried out by the tsar Alexander II in Russia.
Proceedings of the 17th International Conference held in Šlapanice in the Czech Republic on 17-18 January 2013 at Masaryk University, Faculty of Economics and Administration, Department of Public Economics.
Smoking is a problem, bringing signifi cant social and economic costs to Russiansociety. However, ratifi cation of the World health organization Framework conventionon tobacco control makes it possible to improve Russian legislation accordingto the international standards. So, I describe some measures that should be taken bythe Russian authorities in the nearest future, and I examine their effi ciency. By studyingthe international evidence I analyze the impact of the smoke-free areas, advertisementand sponsorship bans, tax increases, etc. on the prevalence of smoking, cigaretteconsumption and some other indicators. I also investigate the obstacles confrontingthe Russian authorities when they introduce new policy measures and the public attitudetowards these measures. I conclude that there is a number of easy-to-implementanti-smoking activities that need no fi nancial resources but only a political will.
One of the most important indicators of company's success is the increase of its value. The article investigates traditional methods of company's value assessment and the evidence that the application of these methods is incorrect in the new stage of economy. So it is necessary to create a new method of valuation based on the new main sources of company's success that is its intellectual capital.