Проблемы совершенствования бюджетной политики регионов и муниципалитетов России и стран Северной Европы: Материалы IV Международной научно-практической конференции (26-28 мая 2004 г.)
This paper is devoted to the formation of the public debt in Imperial Russia in the 18th century.
The article is a study of historical development of views and public perception of a government budget before 1917. The research is based on papers of the Russian scientists in the field of public finance mainly at a boundary of XIX-XX centuries. The public and scientific perception of “a government budget” during such historical periods as the Territorial Period (IX-XIII centuries), the Moscow Period (XIV-XVII centuries), and the Imperial Period (XVIII – 1917) is studied. By results of studying of historical development of the government budget concept it was identified that the tendency of perception evolution of the government budget concept from the private-law phenomenon (“a prince’s treasury”, “a sovereign’s treasury”) to public category with emphasis on a special role of a parliament in budgetary process. It is traced the interrelation between complication of public administration, financial science development and evolution of the government budget concept.
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 author states her own scientific outlook on content and system of public finance, offers criteria of differentiation of public and private finance. The article investigates the system of public finance including two large blocks – the public finance based on public property and the public finance based on private and other forms of ownership. The author determines signs and advantages of the public finance which isn't based on public property.
The text-book consists of 5 chapters, which deals with key aspects of methodology and research techniques in economic research in general, at regional level and in main economic sectors - state and corporate, including financial one.
Intended for use by pastgraduate students, majoring in Economics (38.06.01), professors of economic universities and all those, who are interested in scientific problems of economics.
Understanding of public finance as a sphere of social relationships by scholars is no single. It develops depending on increasing role of a state government. In Russia public finance is still understood as a set of economic relations aimed at generation and spending of public funds. This concept of public finance reflects in the current legislature. For example, according to the Russian Federation Budgeting Code, a budget is a form of generation and spending of money aimed at funding of functions and goals of a government unit. The mentioned concept of public finance reflects in the RF Tax Code, too. But in the Anglo-Saxon legal and economic doctrine public finance is understood as a sphere of social relations for resource allocation on a par with private finance. And taxes aren’t considered as payments for government services.
Smoking is a problem, bringing signifi cant social and economic costs to Russiansociety. However, ratifi cation of the World health organization Framework conventionon tobacco control makes it possible to improve Russian legislation accordingto the international standards. So, I describe some measures that should be taken bythe Russian authorities in the nearest future, and I examine their effi ciency. By studyingthe international evidence I analyze the impact of the smoke-free areas, advertisementand sponsorship bans, tax increases, etc. on the prevalence of smoking, cigaretteconsumption and some other indicators. I also investigate the obstacles confrontingthe Russian authorities when they introduce new policy measures and the public attitudetowards these measures. I conclude that there is a number of easy-to-implementanti-smoking activities that need no fi nancial resources but only a political will.
One of the most important indicators of company's success is the increase of its value. The article investigates traditional methods of company's value assessment and the evidence that the application of these methods is incorrect in the new stage of economy. So it is necessary to create a new method of valuation based on the new main sources of company's success that is its intellectual capital.
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.