Article
Правовые аспекты функционирования единого счета бюджета
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.
Cet article se propose de retracer l’invention de l’impôt sur le revenu en Russie impériale. En procédant au démantèlement de l’archaïque système de capitation, le tsar Alexandre II ouvrit la voie à la modernisation de la fiscalité impériale, qui s’étala jusqu’au début du XXe siècle. Durant cette période, plusieurs projets en vue d’introduire un impôt sur le revenu en Russie virent le jour, en suscitant de vifs débats au sein des milieux libéraux ; mais tous furent abandonnés pour une convergence de différentes raisons que nous allons préciser. Ainsi, il fallut attendre la Révolution de 1905 et la Première guerre mondiale pour voir se concrétiser cette réforme, qui fut promulguée par la loi du 6 avril 1916. Alors que le gouvernement s’apprêtait à implanter cet impôt novateur, les événements de 1917 vinrent bouleverser l’État et la société russes.
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.
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/