Принцип сбалансированного государственного бюджета в Конституциях зарубежных стран
This short analysis of the case-law of the RF CC allows distinguishing several pivotal axes around which is centred the argumentation of that Court. First, it is the constitutional order that delimits the freedoms of legal subjects with some mandatory requirements and this way makes triumph the collective over the individual. In the same vein the Court agrees to restrict the freedoms for the sake of national security that guarantees survival and development of the society. Nonetheless, collective rights are not equivalent to the collective interests (volonté générale, if to follow the terms of J.-J. Rousseau), these latter are represented not by collectives but by the State that stands both over the individuals and the collectives. The State may in its activities be guided by the underpinning social conventions, but this guidance is limited by the principle of reasonableness following which the State (in fact, its agents) can decide about the extent to which they are ready to recognise these social conventions as reasons for action. It can be interfered that in this aspect one may assert that in the reasoning of the RF CC the collective interest prevails over the individual one, and the both are subordinated to the reasonable guidance of the State.
Derived from the renowned multi-volume International Encyclopaedia of Laws, this very useful analysis of constitutional law in Russia provides essential information on the country's sources of constitutional law, its form of government, and its administrative structure. Lawyers who handle transnational matters will appreciate the clarifications of particular terminology and its application. Throughout the book, the treatment emphasizes the specific points at which constitutional law affects the interpretation of legal rules and procedure.
Thorough coverage by a local expert fully describes the political system, the historical background, the role of treaties, legislation, jurisprudence, and administrative regulations. The discussion of the form and structure of government outlines its legal status, the jurisdiction and workings of the central state organs, the subdivisions of the state, its decentralized authorities, and concepts of citizenship. Special issues include the legal position of aliens, foreign relations, taxing and spending powers, emergency laws, the power of the military, and the constitutional relationship between church and state. Details are presented in such a way that readers who are unfamiliar with specific terms and concepts in varying contexts will fully grasp their meaning and significance.
Its succinct yet scholarly nature, as well as the practical quality of the information it provides, make this book a valuable time-saving tool for both practising and academic jurists. Lawyers representing parties with interests in Russia will welcome this guide, and academics and researchers will appreciate its value in the study of comparative constitutional law.
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.
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 the single budget account. The research on its basic characteristics allows the author to conclude that its use is effective.
This paper is dedicated to the reform of public accounting carried out by the tsar Alexander II in Russia.