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Налогообложение и социально-правовой статус предпринимателей в России в XVIII – начале XX в.
Вестник Томского государственного университета. Право. 2015. № 2. С. 14–22.
Старцев А. В., Sizova A.
The article considers the most important legislative acts regulating the entrepreneurial activity in Russia in the 18th-the early 20th centuries, which evolved in response to changing political and economic conditions in the country and were aimed at further liberalization of trade and industrial activities.
Language:
Russian
Keywords: история Россиипредпринимательство в Россииbusiness lawhistory of Russiacommercial enterpriserussian enterprisesсоциально-экономическая история Россииsocial and economic history of Russiacommercial and industrial legislationtaxation of entrepreneursstate trade taxторгово-промышленное законодательствоторгово-промышленные праваналогообложение предпринимателейгосударственный промысловый налог
Белов Б. П., Kocharian R., Самойлов И. А. et al., Стандарты и качество 2026 № 10 С. 105–109
Acceptance of enterprise AI search requires checking answer correctness and access controls, defining acceptable errors, and assessing whether testing is sufficient. A record for individual acceptance criteria was developed. Its eight fields link requirements and risks to system configuration, testing, and the acceptance decision. The fields are mapped to provisions in four Russian standards. The ...
Added: October 1, 2026
Крестьянников Е. А., Территория: журнал исторических исследований 2026 Т. 2 № 2 С. 174–201
This article continues previously published research (Krest’yannikov, E. A. (2025) “‘Kubki vlasti’ Petra Vologodskogo: kar’ernye stupeni yurista v usloviyakh revolyutsii i Grazhdanskoi voiny (1917–1919). Chast’ I” [“Petr Vologodskii ‘Cups of Power’: Career Steps of a Lawyer in the Time of Revolutions and Civil War (1917–1919). Part I”], Territoriya: zhurnal istoricheskikh issledovanii, 2, pp. 164–200) and ...
Added: October 1, 2026
Boyarchenkov V., Территория: журнал исторических исследований 2026 Т. 2 № 1 С. 61–94
В статье рассматривается место, которое занимали в структуре и практиках московского Общества истории и древностей российских (ОИДР) исследователи из других городов. Установлено, что руководство Общества, на протяжении многих десятилетий декларируя в уставе заинтересованность в привлечении знатоков старины со всей России, в то же время крайне неохотно предоставляло им полноправный статус действительных членов. Опора на патронажные ...
Added: October 1, 2026
Parsamov V., Территория: журнал исторических исследований 2026 Т. 2 № 2 С. 240–254
Рецензия на книгу: Лямина Е., Самовер Н. Иван Крылов – Superstar. Феномен русского баснописца. М.: Новое литературное обозрение, 2024. 760 с. ...
Added: October 1, 2026
Chronopoulos D., Территория: журнал исторических исследований 2026 Т. 2 № 2 С. 225–239
Рецензия на книгу: Миллер А. И. Имперская нация в Российской империи. М.: ИНИОН РАН, 2025. 201 с. ...
Added: October 1, 2026
Egorova G., Территория: журнал исторических исследований 2026 Т. 2 № 1 С. 212–228
Рецензия на книгу: Попов А. Д. Созвездие немеркнущей славы: города-герои Юга России и советская память о Великой Отечественной войне. Симферополь: Н. Орiанда, 2025. 276 с. ...
Added: October 1, 2026
Gorelov R., Территория: журнал исторических исследований 2026 Т. 2 № 1 С. 200–211
Рецензия на книгу: Быстрова И. В. Британский союзник: организация военно-экономических поставок в СССР в 1941–1945 гг. Документальное исследование. М.: Весь мир, 2022. 576 с. ...
Added: October 1, 2026
Pochekaev R. Y., Крымское историческое обозрение 2026 Т. 13 № 3 С. 23–38
The goal of research is clarifying of relations between the representatives of khans’ dynasty (who had court functions themselves) and Sharia justice institutions. The author studies the valuable source on history of the Crimean Khanate – courtregis ters, also known as kadiasker books, or sijils, and analyzes their materials, which related to rulers of the ...
Added: October 1, 2026
Алымов С. С., Электронный научно-образовательный журнал "История" 2026 Т. 17 № 2(160) Статья 21
The article discusses the development of the philosophy of history, i.e. the most general ideas about history and its patterns in the USSR in the 1920s - 1980s. It considers the debates on history that unfolded around O. Spengler's civilizational approach and the criticism of mechanism in the 1920s, the philosophy of history of V. ...
Added: October 1, 2026
Ганин А. В., Диалог со временем 2026 № 96 С. 451–454
The article provides an overview of the new book by the famous historian and philosopher S.A. Ekshtut, "The Daily Life of the Russian Intelligentsia during the Decline of the Empire," which is the result of the author's many years of research on the history of the Russian intelligentsia of the XIX – early XX century. The ideas, sometimes ...
Added: October 1, 2026
Пилюк Е. Р., Rozmainsky I. V., Журнал институциональных исследований 2026 Т. 18 № 3 С. 77–96
This paper analyzes the financial fragility оf cоmpanies in Saudi Arabia frоm 2012 tо 2025 based оn the Hyman Minsky’s financial instability hypоthesis and is the first attempt to apply this theory to a country dominated by Islamic banking. The authors test not only the relationship between the dynamics of financial fragility and the dynamics ...
Added: October 1, 2026
Klaro Ramires P. M., Veselova A., AlterEconomics (ранее - Журнал экономической теории) 2026 Т. 23 № 3 С. 699–718
As Russia transitions toward a green economy and reshapes its sustainable development agenda, understanding the external and internal factors influencing companies’ adoption of ESG principles is increasingly important. The study examines the relationships between external institutional pressure, internal organizational capabilities, and the effectiveness of corporate ESG practices. It focuses on external regulatory and non-regulatory mechanisms, ...
Added: October 1, 2026
Malevanova Y., Заплатников М. Ю., Вестник Воронежского государственного университета. Серия: Право 2026 № 3 С. 40–47
The article examines the problem of legal uncertainty in the procedure for conducting prosecutorial inspections. Based on an analysis of judicial practice, including the positions of arbitration courts of districts and cassation courts of general jurisdiction over the past fi ve years, the article identifi es key «points of tension» in the relationship between prosecutor's ...
Added: October 1, 2026
Vakhrukova K., Петербургская социология сегодня 2025 № 30 С. 28–51
The digital age has radically changed the landscape of the humanities, introducing new methodologies, tools, and challenges. This has also been reflected in the field of oral history. This transformation has been particularly evident in the UK, where long-standing oral history archives and recent digitization projects have come together to redefine how scholars collect, preserve, ...
Added: October 1, 2026
Ilyin A., Закон 2026 № 9 С. 65–78
The struggle against the use of illegal normative legal acts is connected with the exercise of direct and indirect normative control by the courts. Understanding when and why each of these protective measures can be applied is necessary to resolve their potential conflicts. The study explores the purpose, implementation mechanism, conditions for application, and limitations of direct and ...
Added: October 1, 2026
Potanin B., Dolgikh S., Statistics and Probability Letters 2026 Article 110984
We derive bounds on the gradient and Hessian of the log-CDF, ln F(x), of the multivariate normal distribution. These bounds scale linearly and quadratically in ‖x‖ , respectively, with constants depending only on the covariance matrix. We demonstrate the usefulness of these bounds by proving asymptotic normality of the maximum-likelihood estimator of the multivariate probit ...
Added: October 1, 2026
Klochko O., Кузнецова М. П., Пространственная экономика 2026 Т. 22 № 3 С. 73–103
The article assesses China’s technological sovereignty in high-tech industries that form the ecosystem of physical artificial intelligence and its readiness to develop intelligent robotics. The aim of the study is to identify changes in China’s position in the global value chains of these industries through a comprehensive analysis of foreign value added used in production, ...
Added: October 1, 2026
Vinogradov A., Dialogues d'Histoire Ancienne 2026 Vol. 51 No. 1 P. 377–405
Added: October 1, 2026
Rostovtseva N. V., Право. Журнал Высшей школы экономики 2026 Т. 19 № 3 С. 211–232
The article defines the place of the hereditary fund in the modern system of foundations: the differences between the hereditary fund and the socially useful fund are identified. The relationship between the inheritance fund and other personal funds, including ones created during the life of the founder and continuing their activities after his death; the ...
Added: October 1, 2026
Nikulina Y., Jamali Jaghdani T., Götz L. et al., / Series "Working Papers". 2026.
The impact of state subsidies on Russia's post-Soviet dairy output remains controversial; this study provides an empirical analysis of that relationship. Using an unbalanced panel dataset of 123 dairy enterprises in the Leningrad Region spanning the period from 2010 to 2023, we employ stochastic frontier analysis to assess these relationships. The results indicate that subsidies ...
Added: September 30, 2026
Kapeliushnikov R., / Высшая школа экономики. Серия WP3 "Проблемы рынка труда". 2026. № WP3/2026/02.
The paper is the first attempt in the Russian literature to assess returns to platform employment in the Russian labor market. The theory offers no clear predictions regarding its impact on workers’ earnings: there might be both a premium and a penalty. We distinguish three groups of workers: employees; self-employed using internet-platforms; self-employed not using ...
Added: September 28, 2026
Usvitskiy A., Mizyakov V., / Series "SSRN Working Paper Series". 2026.
Added: September 24, 2026
Klimov I., Мисютина В. В., ДПК Пресс, 2026.
This publication is the first part of a large‑scale study entitled “Russian Philanthropist — 2026,” which is being carried out by the Center for Philanthropy Development of the Vladimir Potanin Charitable Foundation in collaboration with the SKOLKOVO School of Management. The publication presents an analytical framework for studying large‑scale private philanthropy in Russia in the ...
Added: September 4, 2026
Ivanova M., Территория: журнал исторических исследований 2026 Т. 2 № 2 С. 94–132
The aim of the article is to characterize the current field of spatial studies as applied to the history of the Russian Empire. The work examines the main tenets associated with the “spatial turn” in the humanities and analyzes the extent to which existing approaches of spatial history have been adapted to the period of imperial ...
Added: August 19, 2026