Предпосылки формирования теории государственных финансов
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.
The article analyzes methodological frameworks for research of the government phenomenon within the post-Keynesian economic theory. Special attention is given to the investigation of fundamental uncertainty in connection with institutional functions of a government. Primary aspects of neoclassical and neoaustrian critics of active government interference are examined.
The article is devoted to the study of the authoritarianism prevalent in the mass consciousness of Russians. The article describes a new approach to the consideration of the authoritarian syndrome as the effects of the cultural trauma as a result of political and socio-cultural transformation of society. The article shows the dynamics of the symptoms of the authoritarianism, which appear in the mass consciousness of Russians from 1993 to 2011. This paper proposes a package of measures aimed at reducing the level of the authoritarianism in Russian society.
This work looks at a model of spatial election competition with two candidates who can spend effort in order to increase their popularity through advertisement. It is shown that under certain condition the political programs of the candidates will be different. The work derives the comparative statics of equilibrium policy platform and campaign spending with respect the distribution of voter policy preferences and the proportionality of the electoral system. In particular, it is whown that the equilibrium does not exist if the policy preferences are distributed over too narrow an interval.
The article examines "regulatory requirements" as a subject of state control over business in Russia. The author deliberately does not use the term "the rule of law". The article states that a set of requirements for business is wider than the legislative regulation.
First, the article analyzes the regulatory nature of the requirements, especially in the technical field. The requirements are considered in relation to the rule of law. The article explores approaches to the definition of regulatory requirements in Russian legal science. The author analyzes legislation definitions for a set of requirements for business. The author concludes that regulatory requirements are not always identical to the rule of law. Regulatory requirements are a set of obligatory requirements for entrepreneurs’ economic activity. Validation failure leads to negative consequences.
Second, the article analyzes the problems of the regulatory requirements in practice. Lack of information about the requirements, their irrelevance and inconsistency are problems of the regulatory requirements in Russia.
Many requirements regulating economic activity are not compatible with the current development level of science and technology. The problems are analyzed on the basis of the Russian judicial practice and annual monitoring reports by Higher School of Economics.
Finally, the author provides an approach to the possible solution of the regulatory requirements’ problem. The author proposes to create a nationwide Internet portal about regulatory requirements. The portal should contain full information about all regulatory requirements. The author recommends extending moratorium on the use of the requirements adopted by the bodies and organizations of the former USSR government.