Перспективы развития сельского хозяйства: проблемы источников финансирования и вопросы налогообложения
The author deals with the issues of the variety, systematization and evolution of definitions concerning different forms of taxation and obligations (census, tribute, corvée etc.) in early medieval Europe. Author pays his special interest to late ancient and early medieval legal sources (known as leges barbarorum) as well as to some historical sources (namely The History of the Franks written by Gregory of Tours and Chronicles of Fredegar), Frankish legal formulas of the 6th-8th centuries, Carolingian capitularies and polyptychs of the 9th century. The evidence of the imperial landsurveys of the 4th and 5th centuries confirms universal character of taxation (census and tributum) in late Roman Gaul and Spain. The revival of this tradition attempted by Frankish kings Chlothar I and Childebert II wasn’t such successful as in Visigothic Spain in the 6th century but prevented the total destruction of the system of taxation of Roman and Germanic population before the end of the 7th century. Nevertheless the simplification of rural economy and the growth of monastic estates as well as royal and private land possessions in Western Europe in the 8th and early 9th centuries led to the diminution of freedom and peasant tenures and to the increase of number of their payments and obligations (e.g. most of formerly payable taxes were replaced with food supply, personal services and corvée).
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.