Финансовая состоятельность организаций и задачи ее администрирования органами федеральной налоговой службы Российской Федерации
The paper gives a brief overview of some authority denotations in Old Frisian, roughly grouped as administrative, judical and ecclesiastical terms. 64 compounds are considered in terms of their constitution and semantic type. Several generic conclusions are drawn, and, which is highly important, they are in line with the conclusions of a larger PhD-project investigating peculiarities of 2,400 Old Frisian nominal compounds -- the research that is yet to be finished.
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 concerns the problem of the Russian absolutist monarchy of the XVIII - the beginning of XX-th centuries in a comparative perspective. The social function of absolutism consisted in national integration, cultural unification and social transformation of traditional society by using of legal and coercive measures. The crucial problem is the changing role of the bureaucracy which could be the main protagonist of reforms or, just the opposite – its main opponent. From this point of view the author summarizes positive and negative aspects of absolutist reforms making outlook on the comparative experience of other absolutist empires of Europe and Asia.
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 article examines the problems of delegation of public powers of authority to self-regulated organizations: public powers of authority which may be delegated, spheres of state administration, where delegation of powers is not allowed, validity of control over realization of delegated powers in all cases of such delegation and responsibility of the state for the acts of private persons who exercise public powers of authority.
Article offers classification of organizations according to their financial conditions level and efficiency of their activity. Position of each organization is defined by numerical score method of financial stability indexes and payment capacity, and by efficiency factors of financialeconomic activity.
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.