The constitutional principle of uniform economic area and centralization of public finance in the Russian Federation: analysis of the Russian Federation Constitutional Court’s Rulings
The paper devotes the issue of centralization in public finance in Russia, and highlights one of the problems of interpretation of the Russian Constitution clauses. The Rulings of the Russian Federation Constitutional Court of the period 1997 – 2006 created the legal grounds for the process of centralization and reduction of the regional powers regarding to budgeting and taxation. But all arguments of the Court are debatable. Wherein, the centralization is justified by the constitutional principle of uniform economic area. The author argues that the Russian Constitution does not have clauses establishing the uniform budget and tax systems directly, and any model of intergovernmental relations might comply with the Russian Constitution. Uniformity of economic area does not imply uniformity in taxation and budgeting in the sense of sameness. Study of foreign practices shows different approaches to understanding of uniformity in economy and in taxation and budgeting. The contemporary Russian public finance law forms under the influence of the Constitutional Court’s legal positions, and the process of centralization is still going on. The Russian history of intergovernmental relations (1991 – 1997) shows another model of fiscal federalism – the decentralized federalism. Replacement of the fiscal federalism models is determined by the political considerations, no by the constitutional requirements.
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.
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.
In this paper we examine the issues devoted to the imposition and the reforms of Russia's fiscal system during the First world war.
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.
The article is devoted to a particular form of freedom of assembly — the right to counter-demonstrate. The author underlines the value of this right as an element of democratic society, but also acknowledges the risk of violent actions among participants of opposing demonstrations. Due to this risk, the government may adopt adequate measures restricting the right to counter-demonstrate, certain types of which are analyzed in this paper.
Development of standards of international controllability is reviewed in the article. Institutional approach is applied to development of international legal regime of Energy Charter. Definition of controllability is connected to development of international standards of dispute settlement, which are described in the article in detail. In connection with controllability, Russian interest, defense of investment in European Union and ecological investment encouragement, is reviewed in the article.
мировое управление и управляемость, Мировая экономика, международное экономическое право, энергетическая хартия, International control and controllability, International economics, international economic law, Energy Charter
международное частное право; недвижимость; ; школа бартолистов; бартолисты; теория статутов; статуарная теория/