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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
Rastoropov S., Bakradze A., Fedotov A., Вестник Воронежского государственного университета. Серия: Право 2026 № 1 С. 226–235
the article considers the features of qualifi cation of physical brokering in bribery, combined
with the proactive non-transfer of part of the bribe item by the intermediary, which was not stipulated
by other participants of «corruption transaction». The continuing theoretical and applied variability of
the assessment of alleged or inappropriate brokerage in bribery is due to the lack ...
Added: September 17, 2026
Buchko A., Peresetsky A., HSE Economic Journal 2025 Vol. 29 No. 3 P. 383–406
In recent years cryptocurrencies have gained popularity: institutional and retail investors as well as different trading companies started positively looking at crypto assets. As a result, the convergence level between cryptocurrencies and the traditional markets has changed a lot. Stocks deserve close attention because they are a key asset for many investors. This article explores ...
Added: September 17, 2026
Конструкция составов вовлечения в террористическую деятельность в условиях цифровых форм воздействия
Tarasov A., Уголовная юстиция 2026 № 27 С. 40–46
In the article, the author clarifies the concept of the mechanism of criminal law prevention of radicalization and involvement in terrorist activity, wherein prevention is viewed as a result of the functioning of the normative structure, and legal assessment is shifted to the stage of influence: ideological, organizational, or informational-communicational. In this regard, based on ...
Added: September 17, 2026
Tarasov A., Право и управление. Научно-правовой журнал 2026 № 8 С. 28–35
The article presents the results of the author's research on the issues of qualification and prevention of hybrid crime schemes that combine digital fraud methods under Articles 159, 159.3, and 159.6 of the Criminal Code of the Russian Federation and the involvement of citizens in terrorist activities under Articles 205.1 and 205.2 of the Criminal ...
Added: September 17, 2026
Tarasov A., Право и управление. Научно-правовой журнал 2026 № 8 С. 234–241
The article presents the results of a comprehensive study on criminal law risks and challenges arising from the criminal exploitation of open-source intelligence (OSINT) analytical tools. The author reveals the unique dual nature of OSINT technology: while serving as a legitimate means of data collection and analysis for investigations and journalism, it is simultaneously weaponized ...
Added: September 17, 2026
Tarasov A., Право и управление. Научно-правовой журнал 2026 № 7 С. 224–229
The article, which develops a series of studies on the transform base of organized crime, deals with the problems of crimin financing through modern decentralized payment tools. It was the technological sector that predetermined the qualitative evolution of methods of assisting terrorist activity, in which traditional fiat settlements are replaced by a hidden digital and ...
Added: September 17, 2026
Ларионова Е. С., Актуальные проблемы российского права 2024 С. 73–80
The paper suggests promising directions for improving the financial law mechanism of functioning for payment systems, ensuring achievement of the goals of financial market development provided for by the Strategy for the Development of the Financial Market of the Russian Federation until 2030 and the goals of ensuring national security defined by the National Security ...
Added: September 17, 2026
Abilova R., Вестник Томского государственного университета. История 2023 № 85 С. 141–148
The article is devoted to the photographs of Lubinskis, taken in the Soviet Union in the summer of 1928. The author reconstructs the context of the creation and existence of photographs. The research is based on digital photography collections of Spaarnestad Photo Foundation and Ullstein Bildarchiv, Kurt Lubinski`s travelogue book “This is our world” (1938), ...
Added: September 16, 2026
М.: Московский Политех, 2026.
Основной целью конференции является освещение проблем, связанных с внедрением технологий искусственного интеллекта в управление городским хозяйством города Москвы. Участниками были представлены инновационные решения для оптимизации использования ресурсов и городской инфраструктуры. Особое внимание было уделено решению задач прогнозирования и аналитического моделирования для повышения эффективности работы городских систем.
Тезисы докладов содержат разностороннее исследование теоретических и практических вопросов развития ...
Added: September 16, 2026
Abdullaev A., Sivaev S., Regional Research of Russia 2026 Vol. 16 No. 3 P. 518–530
The article examines the specific features of implementing regional programs of targeted social support for housing and communal services payments in Russia. The aim of the study is to identify differences between the federal subjects in key parameters of the program, targeting and coverage of households with housing subsidies, as well as in the results of ...
Added: September 16, 2026
Gokhberg L., Abdrakhmanova G., Kutsenko E. et al., Вопросы статистики 2026 Т. 33 № 4 С. 5–20
This article examines the methodological and practical issues associated with the transition to the new edition of the All-Russian Classifier of Economic Activities (OKVED) – OKVED3. The relevance of the study stems from the need to reflect contemporary structural changes in the economy, related to the transformation of the existing economic activities and emergence of ...
Added: September 15, 2026
Tsurlui O., Овсянникова Н. А., М.: Издательство Проспект, 2026.
Настоящее пособие включает семь занятий по наиболее актуальным темам противодействия вовлечению несовершеннолетних в совершение преступлений, таких как диверсия и террористи- ческий акт, антиобщественные явления, в том числе несанкционированные митинги и деструк- тивные молодежные сообщества. Отдельное занятие посвящено сохранению уважения к памяти подвига воинов. Каждое занятие содержит теоретическую и практическую части, памятку и пре- зентацию для ...
Added: September 15, 2026
Young P. I., Журнал фронтирных исследований 2026 Т. 11 № 3 С. 85–106
In 1876, a group of Swedish ironworkers arrived at the Urals in order to construct modern Swedish blast furnaces and modernize the local metal production. On the Ural frontier, they encountered a multiethnic environment populated by Russians, Germans, and Bashkirs. The present article examines the relations between the Swedish colonists and the local population with ...
Added: September 14, 2026
Шистерова А. Д., Сибирские исторические исследования 2026 № 2 С. 213–231
The article analyzes the sources that were presented in the emissaries’ accounts of the first two embassies from the Muscovite kingdom to China. This analysis identifies key trends that influenced the languages of space and China description development. It emphasizes the uniqueness of each emissaries’ account and the distinctive methods ambassadors used for working with ...
Added: September 14, 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
Zhuravleva T., Afanasev K., Engelmann J. et al., / Series "SSRN Working Paper Series". 2026.
Extortionary ("harassment") bribery can persist even when widely condemned, consistent with a coordination problem sustained by beliefs about what others do and what others consider acceptable. We study whether a minimal institutional featurethe presence of a third-party monitor empowered to punish-shifts (i) normative expectations about extortion and compliance and (ii) empirical expectations about their prevalence. ...
Added: July 22, 2026
Mishin A., Guerrieri L., Kim J., / Series 2026-042 "Finance and Economics Discussion Series (FEDS)". 2026.
Within narrowly defined industries, the most productive firms produce far more than the least productive from the same inputs, and this dispersion widens in downturns. We build a tractable representative-agent model in which financial frictions—adverse selection and moral hazard—make firms sort endogenously into lenders, strategic defaulters, and producers. As credit conditions vary, the resulting misallocation ...
Added: June 28, 2026
Власов С. А., Nevalennyi M., Сафиулин Р. Р. et al., / Банк России. Серия Аналитическая записка "Материалы Банка России". 2026.
В аналитической записке обсуждается долгосрочно устойчивый уровень цены на российскую нефть. Это тот уровень, к которому цена нефти, вероятнее всего, будет тяготеть в долгосрочной перспективе. Потребность в его определении возникает по нескольким причинам. Во-первых, цена на нефть остается одним из ключевых экономических показателей российской экономики, определяющих экспорт, обменный курс рубля, прибыль, доходы и расходы бюджета, ...
Added: June 27, 2026
Глазова А. М., Nevalennyi M., Синяков А. А., / Банк России. Серия Препринты Банка России "Серия докладов об экономических исследованиях". 2025. № 154.
The paper proposes a graphical model of a small open economy. The dynamics of the graphical model is then illustrated using impulse responses from the corresponding formal semi-structural model (QPM model). The authors have several goals in preparing this description of the graphical macroeconomic model. The first goal of the paper is to present an adapted ...
Added: June 27, 2026
Mishin A., Guerrieri L., Canzoneri M. et al., / Series 2026-042 "Finance and Economics Discussion Series (FEDS)". 2026.
Added: June 27, 2026
Каз.: Институт истории имени Шигабутдина Марджани Академии наук Республики Татарстан, 2026.
В сборнике представлены статьи участников Международной научной конфе ренции «Историческая наука в контексте цивилизационного развития и международ ного сотрудничества» (г. Казань, 16–17 июня 2026 г.), посвященной 30-летию Инсти тута истории им. Ш.Марджани АН РТ. Сборник охватывает широкий круг междис циплинарных проблем – от средневековой государственности до современности, включая советский период и Великую Отечественную войну, с ...
Added: June 20, 2026
Bogatyrev R., Sandomirskaia M., / NRU Higher School of Economics. Series EC "Economics". 2026. No. 19(1).
This work develops a tractable model of price competition in fragmented markets where consumers consider both local and distant varieties, with cross-regional purchases subject to stochastic costs. Global competition and full localization emerge as polar cases; hybrid competition is not merely intermediate and exhibits distinctive features such as an endogenous price ceiling and non-monotonic entry ...
Added: June 11, 2026