К вопросу о публичных доходах: проблемы правового регулирования и пути их решения
The article is devoted to clarify the essence of non-tax of the public income. The author is given own universal definition of public revenues in three different ways. Article describe some theoretical and practical problems, which include decentralized income, imperfection of classification of the public income, heterogeneity of non-tax revenues. It is proposed to consider the public revenue in its various states, first - as a source of income, then - as a budget revenue, and then, subjected to the administration.
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 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.
Article gives a description of the principles of budget law: as a whole, and each principle. The role of the common law and constitutional principles was shown. Author coherently defined the principles of establishing budget revenues and expenditures, the budget system's structure and the implementation of the budget process. For the first time in Russian scientific researches it was presented an integrated system of principles, including the principles of budget law, either related or not related to the budget legislation, however, derived from history, international experience, documents of international financial organizations and doctrinal sources.
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.
We address the external effects on public sector efficiency measures acquired using Data Envelopment Analysis. We use the health care system in Russian regions in 2011 to evaluate modern approaches to accounting for external effects. We propose a promising method of correcting DEA efficiency measures. Despite the multiple advantages DEA offers, the usage of this approach carries with it a number of methodological difficulties. Accounting for multiple factors of efficiency calls for more complex methods, among which the most promising are DMU clustering and calculating local production possibility frontiers. Using regression models for estimate correction requires further study due to possible systematic errors during estimation. A mixture of data correction and DMU clustering together with multi-stage DEA seems most promising at the moment. Analyzing several stages of transforming society’s resources into social welfare will allow for picking out the weak points in a state agency’s work.