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Налогообложение и социально-правовой статус предпринимателей в России в XVIII – начале XX в.
Вестник Томского государственного университета. Право. 2015. № 2. С. 14–22.
Старцев А. В., Sizova A.
The article considers the most important legislative acts regulating the entrepreneurial activity in Russia in the 18th-the early 20th centuries, which evolved in response to changing political and economic conditions in the country and were aimed at further liberalization of trade and industrial activities.
Language:
Russian
Keywords: история Россиипредпринимательство в Россииbusiness lawhistory of Russiacommercial enterpriserussian enterprisesсоциально-экономическая история Россииsocial and economic history of Russiacommercial and industrial legislationtaxation of entrepreneursstate trade taxторгово-промышленное законодательствоторгово-промышленные праваналогообложение предпринимателейгосударственный промысловый налог
Ksenia V. Rozhkova, Sergey Yu. Roshchin, Natalya K. Yemelina, Population and Economics 2026 Vol. 10 No. 3 P. 61–81
Increasing female representation in technical majors, traditionally associated with high earnings, is recognised as a mechanism for promoting gender equality in the labour market. However, if women quit STEM soon after graduation, increasing their proportion in relevant disciplines will not help reduce the gender wage gap. This paper provides new evidence of the ‘leaky pipeline’ ...
Added: October 19, 2026
Lola I. S., Ostapkovich G. V., Asoskov D. et al., ИСИЭЗ НИУ ВШЭ, 2026.
Аналитический обзор деловых тенденций в сфере услуг в III квартале 2026 г. подготовлен Центром конъюнктурных исследований ИСИЭЗ НИУ ВШЭ. В его основу положены ежеквартальные конъюнктурные опросы руководителей организаций сферы услуг, проводимые Федеральной службой государственной статистики (Росстат). Это распространенный и действенный в международной практике статистических служб и исследовательских организаций источник информации о тенденциях циклического характера, а также метод аппроксимации ...
Added: October 19, 2026
Боголюбов Е. А., Попов А. К., Ежегодник финно-угорских исследований 2026 Т. 20 № 3 С. 387–397
The article examines the problems of nation-building in the North-West of the RSFSR, describes the shortcomings of native legislation in relation to the Autonomous Region of Komi (Zyryan) in the 1920s. Tribal councils were established in the RSFSR as early as the first half of the 1920s. At the same time, individual regions adopted their ...
Added: October 18, 2026
Катаев М. В., Molodchik M., AlterEconomics (ранее - Журнал экономической теории) 2026 Т. 23 № 3 С. 719–740
В данном исследовании рассматривается связь между интеллектуальным капиталом компаний и их интернационализацией в условиях внешних шоков. В отличие от предыдущих работ, как правило, рассматривающих взаимосвязь интеллектуального капитала и интернационализации в стабильной экономике, в исследовании развиваются предположения о неоднородном влиянии шоков на компоненты интеллектуального капитала и, соответственно, различном модерационном эффекте шоков на трансформацию интеллектуального капитала в экспортную ...
Added: October 17, 2026
Sharov D., Вестник экономической безопасности 2025 № 3 С. 174–177
The article deals with the issue of legal protection of legitimate interests. The specific legal means of satisfying legitimate interests are determined, representing the norms of objective law directly,subjective rights and corresponding legal obligations of private individuals, as well as the powers of officials and state bodies. Satisfaction of legitimate interests directly by the norms of objective law is considered in more detail. It is concluded that the satisfaction of legitimate interests directly by the norms of objective law is the most typical way of their legal support ...
Added: October 17, 2026
Клепалова Ю. И., Трудовое право в России и за рубежом 2026 № 1 С. 25–27
The legal role of medical examinations in the field of labor and social security is investigated. It has been established how medical opinions affect the emergence and realization of workers' rights. The different importance of expertise for labor and social security legal relations is noted. It is emphasized that the role of some expertise for ...
Added: October 17, 2026
Guseva T., Российское правосудие 2026 № 8 С. 57–65
The minimum wage is an important social standard. designed to protect workers from poverty. In recent years, the minimum wage legislation has undergone major transformations: in 2017, the concept of “minimum wage” was excluded from the Labor Code of the Russian Federation, in 2020, new rules for calculating the minimum wage based on median wages ...
Added: October 17, 2026
Клепалова Ю. И., Журнал российского права 2026 Т. 30 № 6 С. 73–85
A comprehensive analysis of the impact of an employee’s health status on the dynamics of legal regulation of labor and social security relations is due to the presence of gaps and contradictions in current legislation. The purpose of the study is to identify systemic problems of legal regulation in connection with the assessment of the ...
Added: October 17, 2026
Бородаева В. А., Вопросы экономики 2026 № 10 С. 5–27
The paper offers a new perspective on the limit of government debt. It surveys the broad historical picture of the dynamics and character of government debt in the leading economies: the ratios of debt and debt service to GDP have risen to levels close to their half-century highs. In the regime that has taken shape ...
Added: October 16, 2026
Pochekaev R. Y., Lex Russica (Русский закон) 2026 Т. 79 № 9 С. 130–141
The article seeks to characterize the legal system of the Mongol Empire, which continued to operate in its successor uluses (termed here provisionally as Chinggisid law), as the ius commune of medieval Eurasia. Chinggisid law originated as the legal framework for the largest steppe empire in history and retained its relevance even after the collapse of ...
Added: October 15, 2026
Mozias P., Социальные и гуманитарные науки. Отечественная и зарубежная литература. Серия 9: Востоковедение и африканистика 2026 № 3 С. 197–223
Abstract. Long-standing differences in development levels between China’s coastal and inland provinces intensified during the 1980s–1990s, at the early stages of market reforms. In response, from the late 1990s the Сentral government began implementing major development initiatives such as the “Go West”, the “Revitalization of the Northeast,” and the “Rise of Central China,” while in ...
Added: October 15, 2026
Dmitrieva O., Вестник Воронежского государственного университета. Серия: Право 2026 № 3(66) С. 48–56
The article compares the legal status of a citizen who is limited in their legal capacity due to a mental disorder with the legal status of other categories of citizens who do not have full legal capacity. The article concludes that the legal status of a person who is limited in their legal capacity due ...
Added: October 14, 2026
Lukinskiy V., Lukinsky V., Sokolov B. et al., Annual Reviews in Control 2026 No. 62 P. 1–15
Enterprises planning material requirements must account for multiple sources of uncertainty. Considering the impact of yield uncertainty is of prime importance to decision-makers. To mitigate the effects of random yield on the continuity of manufacturing operations, we propose establishing a reserve stock to prevent shortages due to defective items within safety stock levels. If no ...
Added: October 14, 2026
Nikolay Sarkisyan, Revolutionary Russia 2025 Vol. 38 No. 1 P. 1–23
This article examines the emergence and evolution of revolutionary museology in Imperial Russia between 1901 and 1917, addressing a previously understudied aspect of revolutionary culture. By analysing four successive attempts to establish revolutionary museums – the Russian Museum in Geneva (1901–1902), Maxim Gorky’s initiative on Capri (1912–1913), Vladimir Burtsev’s various projects, and the Petrograd House ...
Added: October 14, 2026
Vukovic N., Krivokhizhin O., Антонова В. Д., АПК: Экономика, управление 2026 № 8 С. 89–95
One of the key roles is given to the agro-industrial complex in the global agenda of sustainable development. The leaders of the sustainable development of the agro-industrial complex identify the main trends and set standards for responsible business conduct in the industry. This article is devoted to the analysis of the leaders of responsible business ...
Added: October 14, 2026
Sharov D., Вестник Московского университета МВД России 2026 № 1 С. 149–156
The article is one of the results of the author's long-term research in the field of interests in law in general and legitimate interests in particular. It proposes and substantiates the system of interests in lawdeveloped by the author, which is called the unified theory of interests. The unified theory of interestsincludes subjective (psychological), objective (social) and legitimate interests as necessary and sufficientcomponents, which, in our opinion, allows it to adequately describe the interaction of interest and law. ...
Added: October 14, 2026
Nikulina Y., / Высшая школа экономики. Серия EC "Economics". 2026. № 1.
This paper estimates the impact of the international sanctions of 2014 and 2022, as well as the food embargo, on the technical efficiency of agricultural enterprises. The assessment was carried out using panel data from agricultural enterprises specializing in dairy production in the Leningrad Region for the period 2010–2023, employing stochastic frontier analysis. It is ...
Added: October 11, 2026
[б.и.], 2026.
This collection presents papers from the 17th All-Russian Scientific Conference (2026), attended by staff and students from Russian higher education institutions, school teachers, and professionals from libraries and archives engaged in research on national history and historiography. ...
Added: October 5, 2026
Nikulina Y., Jamali Jaghdani T., Götz L. et al., / Series "Working Papers". 2026.
The impact of state subsidies on Russia's post-Soviet dairy output remains controversial; this study provides an empirical analysis of that relationship. Using an unbalanced panel dataset of 123 dairy enterprises in the Leningrad Region spanning the period from 2010 to 2023, we employ stochastic frontier analysis to assess these relationships. The results indicate that subsidies ...
Added: September 30, 2026
Kapeliushnikov R., / Высшая школа экономики. Серия WP3 "Проблемы рынка труда". 2026. № WP3/2026/02.
The paper is the first attempt in the Russian literature to assess returns to platform employment in the Russian labor market. The theory offers no clear predictions regarding its impact on workers’ earnings: there might be both a premium and a penalty. We distinguish three groups of workers: employees; self-employed using internet-platforms; self-employed not using ...
Added: September 28, 2026
Usvitskiy A., Mizyakov V., / Series "SSRN Working Paper Series". 2026.
Added: September 24, 2026
Klimov I., Мисютина В. В., ДПК Пресс, 2026.
This publication is the first part of a large‑scale study entitled “Russian Philanthropist — 2026,” which is being carried out by the Center for Philanthropy Development of the Vladimir Potanin Charitable Foundation in collaboration with the SKOLKOVO School of Management. The publication presents an analytical framework for studying large‑scale private philanthropy in Russia in the ...
Added: September 4, 2026
Ivanova M., Территория: журнал исторических исследований 2026 Т. 2 № 2 С. 94–132
The aim of the article is to characterize the current field of spatial studies as applied to the history of the Russian Empire. The work examines the main tenets associated with the “spatial turn” in the humanities and analyzes the extent to which existing approaches of spatial history have been adapted to the period of imperial ...
Added: August 19, 2026
Alena Bernyukevich, / Series WP BRP "Basic research program". 2025.
This essay explores the complex issue of determining the appropriate level of risk when implementing innovations within organizations. While innovation is widely recognized as a cornerstone of competitiveness, growth, and sustainability, excessive or poorly managed risk can lead to significant challenges. The discussion highlights key factors influencing acceptable risk levels, including alignment with corporate goals, ...
Added: August 17, 2026