Suchergebnisse

The growing significance of the real estate taxation in Europe creates the need for presentation of property taxes in economy and taxation theory. In this article an attempt is made to analyze the role of real estate taxes. Here is an outline of this article. In the first part attention is paid to the economic and social consequences of the real estate taxation. In the second part, real estate taxation systems in the European Union countries are described and the incomes from property taxes are presented with special regard to real estate taxes. The analysis allows to draw a few general conclusions relating the immovable property taxation policy. ; Учитывая возрастающее значение налогообложения недвижимости в странах ЕС, представляется необходимым описать сущность налогов на имущество в теории налогообложения и показать их роль в экономике. В статье исследуется роль налогов на недвижимость. Статья построена следующим образом. В первой части рассматриваются экономические и социальные последствия налогообложения недвижимости. Во второй части приведено описание систем налогообложения в странах ЕС, при этом рассматривая доходы от налогов на имущество, автор уделяет особое внимание налогам на недвижимость. Проведенный анализ позволяет сделать ряд общих выводов в отношении политики налогообложения недвижимой собственности.

In the article questions of a social and economic situation in Latvia on the background of the countries-participants of the European Union are considered (Latvia became a member of the European Union on May, 1, 2004). The author pays attention to the main parameter, describing a condition of a national economy - to inflation and changes of value rates in comparison of these parameters with other countries of Baltic Region (Lithuania and Estonia). In this article the main reasons of inflation process also are revealed.One of the most important nowadays question for all countries-members of European Union is global cross-rates. It is known that costs growth; development of manufacture; savings in the bank and so on are depend on global cross-rates.It is a pity, but for nowadays Latvia according most of economical factors takes the lowest position among all 25 countries-members of European Union.The situation with an internal total product, wages, foreign trade, foreign investments, prospects of use of structural European funds and achievements of European Union advanced countries level is analyzed.

Раздел "Международные отношения" ; отношении стран Восточной Европы в 2004—2014 гг. Авторы отмечают, что ответом на вызовы, порожденные расширением Европейского союза 2004 г., стала Европейская политика соседства (ЕПС), целью которой явилось создание зоны безопасности. В работе акцентируется внимание на основных задачах ЕПС (достижение сближения с ЕС посредством принятия ценностей и норм Евросоюза; развитие различных форм сотрудничества; обеспечение демократии и прав человека), методах и средствах их решения. Значительное внимание уделено рассмотрению начатой в 2009 г. программы «Восточное партнерство», которую авторы рассматривают как составную часть Европейской политики соседства, ее новую эволюционную ступень. Анализируются особенности политики ассоциации, проводимой Евросоюзом в отношении Украины, Молдовы, Грузии. Авторы подчеркивают, что политика ЕС на различных этапах развития направлена на трансформацию государств Восточной Европы в соответствии с собственным видением и интересами. Однако деятельность Евросоюза сталкивается с сопротивлением национальных элит и активным противодействием других акторов международных отношений. = The paper examines distinctive features of the evolution of the EU's policy toward post-Soviet states of Eastern Europe in 2004—2014. The authors indicate that the European Neighborhood Policy (ENP) aiming to create a zone of security came into being as a response to the challenges entailed by the EU enlargement in 2004. The paper focuses on the goals set by the ENP (convergence with the EU by means of commitment to European values; development of different forms of cooperation; maintenance of democracy and respect for human rights), as well as on means and methods of achieving them. A signifi cant part of the paper is dedicated to the 2009 Eastern Partnership initiative, seen by the authors as an integral part of the ENP, a new stage of its evolution. The peculiarities of the EU's association policy towards Ukraine, Moldova, and Georgia are analyzed. The authors assert that the EU's policy at different stages of its development was aimed at transformation of the East European countries according to the EU's vision and interests. This policy fi nds its opponents in the national elites and some other actors of international relations.

International audience ; The article advances a new approach to the political competition of the Rurik dynasty for the influence on Volhynia and Galicia in the 11 th century. The research is based on the "mixed sources" logic and deals with the reconstruction of social and political structures through the archaeological evidences, imagology of power, and historical geography. The re-appraisal of the information of the Primary Rus' Chronicle is also proposed. The decisions on the hereditary possession adopted by Liubech Congress in 1097 AD dealt only with the Rus' Land in the Middle Dnieper area that played the role of colonial metropolis to other territories. Other princes fought for the rights to control administrative centers on the main commercial routes that gave them the right to be members of the "union of archontes"-the political structure imposed on Eastern Europe by Byzantine Empire in the treaties of the 10 th century-and to "have a part" (prichastie) in political life of the Rus' Land. This status reflected the idea of local élites about the social prestige and structured the model of power linked to the Byzantine hierarchy. Only later this structure took the form of clannish sovereignty of the Rus' Land. This system of power cannot be compared to the European corpus fratrum. The analysis of written sources testifies to the existence of the archaic system of political power in the 11 th century Rus', with domination of values inherited from the previous period. Its economy continued to be based on the control over transcontinental trade

International audience ; The article advances a new approach to the political competition of the Rurik dynasty for the influence on Volhynia and Galicia in the 11 th century. The research is based on the "mixed sources" logic and deals with the reconstruction of social and political structures through the archaeological evidences, imagology of power, and historical geography. The re-appraisal of the information of the Primary Rus' Chronicle is also proposed. The decisions on the hereditary possession adopted by Liubech Congress in 1097 AD dealt only with the Rus' Land in the Middle Dnieper area that played the role of colonial metropolis to other territories. Other princes fought for the rights to control administrative centers on the main commercial routes that gave them the right to be members of the "union of archontes"-the political structure imposed on Eastern Europe by Byzantine Empire in the treaties of the 10 th century-and to "have a part" (prichastie) in political life of the Rus' Land. This status reflected the idea of local élites about the social prestige and structured the model of power linked to the Byzantine hierarchy. Only later this structure took the form of clannish sovereignty of the Rus' Land. This system of power cannot be compared to the European corpus fratrum. The analysis of written sources testifies to the existence of the archaic system of political power in the 11 th century Rus', with domination of values inherited from the previous period. Its economy continued to be based on the control over transcontinental trade