"БЮДЖЕТНОЕ ПРАВО" ПАРЛАМЕНТА: ВОЗНИКНОВЕНИЕ И ЭВОЛЮЦИЯ
The article is devoted to the emergence and development of the rights of parliament to vote taxes, public expenses, public debt and others, which are usually called "budget rights of parliament." The amendments to the Constitution of Russia in 2020, which took place under the slogan of changing the balance of powers between the legislative and executive authorities in the direction of expanding the powers of parliament, attach relevance to the topic. It was concluded that the real powers of the Russian parliament, which consist of its budgetary rights, have not changed, and the relevant legislation has largely preserved the features of the Soviet legislation. The article considers the emergence of budgetary rights in some foreign countries (UK, France, Germany, the USA), as well as, in more detail, the emergence and evolution of these rights in Russia. It include the imperial period, the period of revolution, the Soviet period and the modern history. In the article founded several scenarios for the emergence of budgetary rights of parliament. It is proposed to increase the level of budget law of the Russian parliament from technical control over the activities of the government to the level of supervision of compliance with certain principles in the activities of the public authorities.
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.
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.
Public expenses are not limited to budgetary system. Ensuring the effectiveness of public expenses includes a set of organizational and legal measures that vary depending on the direction of spending of finance. This article focuses on the identification and analysis of legal measures aimed at ensuring the efficiency of spending finance decentralized public funds.
Тhe article considers accounts Valuation and Budget rules - documents, regulating the budget process, or the process of compiling, approving, implementing and controlling of implementation of the state scheduling of income and expenses in Russia of the end of 19th - beginning of 20th century. The named documents are to be a foundation of present budget law in Russia, that supposes their detailed research.
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.