Lecture notes, cheat sheets
State and municipal finances. The history of the emergence of state and municipal finance (the most important) Directory / Lecture notes, cheat sheets Table of contents (expand) 2. The history of the emergence of state and municipal finance The emergence of financial relations associated with the process of separating the state treasury from the property of the monarch. Since then, the term "finance" has been used. In the Middle Ages, this term meant income. In European countries closer to the XVIII century. finances included the totality of income, expenses, state debt. Initially, finances were considered as monetary funds. Somewhat later, the concept of "finance" began to include local finance. Thanks to the development of the science of finance, the state began to approach the formation of finance more meaningfully. Finance was considered as a combination of tax collections, property, budgeting and spending on broader purposes. In world practice, there are two theories of the origin of finance: classical and neoclassical. Classical theory implies government dominance over finances. neoclassic represent a different vision of the financial system. They completely depart from the dominance of the state in all areas, including the allocation of finance as an independent category. The classical theory presents thoughts concerning the tax policy of the state. In this regard, Adam Smith became famous. In modern tax relations, these rules are also reflected, for example, in the Tax Code of the Russian Federation. The term "finance" in Russia began to be used from the XNUMXth century. and his interpretation was as follows: "Finance is everything that concerns the income, expenditure of the state" (V. I. Dal). The Ministry was headed by the Minister of Finance, under which a council and an office were formed. The Ministry itself consisted of departments, branches, tables. The emperor appointed a minister who was subordinate only to him. Thus, the principle of unity of command lay in the management of the ministries. The structure of the ministries was built according to the French analogy. The Ministry of Finance played an important role in reviewing the "annual" financial reports from other ministries. In the structure of the Ministry there was a commission for repayment of debts. Her competence included the examination and resolution of issues to reduce the internal and external public debt. The Ministry of Finance consisted of six departments. These included: the Department of Mining and Salt Affairs, the Department of Miscellaneous Taxes and Duties, the Department of State Property, the Department of Manufactories, the Department of Internal Trade, and the State Treasury. The State Bank was formed on the basis of the Commercial and Loan Banks. In 1882, the Peasant Land Bank was formed. The basis of his activity was mediation in acquiring land from the nobles and selling it to the kulak. The collapse of the financial system in Russia began with the advent of E.F. Kankrin. Under his leadership in 1839-1843. the currency reform was carried out. Significant moments in Russian history were the Peasant Reform of 1861 and the redemption operation. This entailed the expansion of the state apparatus and an increase in the role of the Ministry of Finance. Author: Novikova M.V. << Back: Essence of finance >> Forward: The form of the budget system in terms of public finance We recommend interesting articles Section Lecture notes, cheat sheets: ▪ Money. Credit. Banks. Lecture notes See other articles Section Lecture notes, cheat sheets. Read and write useful comments on this article. Latest news of science and technology, new electronics: The existence of an entropy rule for quantum entanglement has been proven
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