The author summarizes all the data on the institute of pol’udie in Old Rus’ from the late 9th to the early 16th century and concludes that this institution had transformed. At first, in “tribal” society pol’udie was gifts and food which population gave voluntarily to their leaders/rulers when they went round over a territory of a given “tribe”. Then, under the Rus’ rule, the gifts and food were combined with an obligatory tribute which was collected during the circle-trips, and these trips were called pol’udie (10-11th centuries). Beginning at the early 12th century the pol’udie evolved into one tax collected in naturalia or money in favor of a prince or his agents or his beneficiaries.
The principle of justice is a basis of any legal system. Discussions on the issue of justice in law have been going on throughout the history of legal science. The modern Russian tax law is no exception to this dispute. In the process of historic development the taxes from various sources of state income have became the main source for covering the budget spending of the modern Russian state. The topicality of the article is due to the need to fairly distribute the tax burden in the conditions of proprietary inequality in the modern Russian society. The issues of just and fair taxation shall always be topical in spite of the amount of attention already paid to them by the scientists. In this article the author turns to the issues of fair taxation via the overview of the key taxation theory, analysis of the works of the Russian scientists of the Empire period, and of legal nature of justice as a principle of tax law. The goal of the article is to analyze theoretical aspects of the principle of justice in taxation, without which it is impossible to achieve the goals of legal practice in the tax sphere.
The author presents a history of the institute of pol’udie in Old Rus’ from the 10th to the mid 16th century and concludes that this institution had transformed depending on changing economic and financial conditions. Originally, pol’udie was gifts and food which population gave voluntarily to their leaders/rulers when they went round over a territory of a given “tribe”. Beginning at the early 12th century the pol’udie evolved into one tax collected in naturalia or money in favor of a prince or his agents or his beneficiaries. The poliud’e disappeared in the northeastern princedoms of Rus’ since they had been conquered by the Mongols and obliged to pay them a tribute in the mid-13th century.
Business Studies practice listening tasks which are based on authentic sources, specially designed for the English state exam of the 4th year Public Administration students.
The article is dedicated to fiscal incentives for business angels. Business angel, a comparatively new phenomenon in Russia, is defined in the first part of the article. The second part is a research of fiscal incentives intended for private investors in order to encourage them to support small innovative enterprises. The research is based on European and North American experience. Finally, the third part suggests the ways of creating a system of fiscal incentives for business angels in Russia.
The author studies the famous tale of early Russian chronicles about prince (king) of Rus' Igor' and his murder by the tribe of drevliane (dated to 945). He concludes that the text version preserved in the Tale of By-gone Years is corrupted. Original is the text in the Novgorodian 1st Chronicle of younger redaction. Analysing this original text in comparison with other sources the author describes how the tribute was collected by the Kievan princes in the 10th century and how exactly they execised the poludie - circuits of kings and their retainers to the rural population for food and maintenance.
Early polities are often called as tributary (from Latin tributum). It is a question of great importance but also of great difficulty which tributes (taxes) the Rus’ collected from the subjugated population in the 9-11th centuries. The oldest Rus’ian chronicle texts contain several references about an extraction of some taxes in favor of the Rus’, but these references are difficult to understand. The author interprets the chronicle reports with these references taking two approaches: 1) it is taken for granted that the chronicle preceding to “The Tale of Bygone Years” is preserved in the so-called Novgorod First Chronicle of Younger Redaction, and 2) the chronicle reports are compared with the evidence of non-Rus’ian origin (the treaties by Constantine Porphyrogentis, the Arabian geographers’ accounts from the 9-11th centuries etc.). The most important conclusions drawn by the author are: 1) the tribute rate matched to the “standards” common in Eastern Europe in the 9-11th centuries, and this was in fact a fur skin which corresponded in prize to 4-7 g silver, 2) the Rus’ian ruling class collected the tribute (dan’) during the yearly circuit around the subjugated territory, extracting also some naturalia for feeding as “gifts”; both the circuits and the naturalia were called as poliud’e, 3) the evidence on both the tribute rate and methods of extracting the tribute comes from different regions of Old Rus’ – from Novgorod to Kiev. This fact shows that the basic principles of tax system which the Rus’ applied to the subjugated territories were the same anywhere. These principles laid a foundation for the “tributary” dominance of the Rus’ in the 9-11th centuries.