The Fiscal Component of Revolution: An Essay in Fiscal Sociology

1947 ◽  
Vol 9 (3) ◽  
pp. 331-349 ◽  
Author(s):  
Fritz Karl Mann

Throughout history, the control of public funds has been considered a cornerstone of political power. If it is true that all societies, from die dawn of civilizations to the present, have been divided into two classes, one that rules and the other that is ruled, it may be expected that the methods of raising and spending government money have been determined by one social group, generally a minority, to the complete or almost complete exclusion of the rest of the population. Such control would be intended to kill two birds with one stone, serving the direct purpose of administering the state and the indirect purpose of strengthening the privileged position of the governing group and thus prolonging their predominance. Yet studies in fiscal sociology are still in tlieir infancy. Because of their casual and hapo hazard character, they are not as yet a match for political sociology. Only during recent decades has a broader and more systematic approach been attempted.


2018 ◽  
Vol 21 (1) ◽  
pp. 277-294 ◽  
Author(s):  
Ellen Lust ◽  
Lise Rakner

The fiscal sociology literature views the state at the heart of development, but in most developing countries, formal taxation is limited. Instead, local residents make substantial contributions outside the state to the provision of public goods. That is, they engage in what we call social extraction rather than state taxation. This article conceptualizes social extraction and the social institutions that drive extraction. Furthermore, it considers variations in the content of social institutions, and it proposes research agendas that allow us to understand how social institutions impact resource mobilization and development at the community level. It draws lessons from a large, cross-disciplinary literature that includes work in anthropology, sociology, economics, psychology, and political science.



Author(s):  
V. D. Puzanov

The article examines the situation of Tara uyezd and service people who lived in the town of Tara in the first third of the 18th century. The research relies on such archival materials as responses of officials of Tara uyezd who completed to Prof. G.F. Miller’s questionnaire, books and tables of Siberian prikaz on the servitors in Siberia, and materials from the Senate fund. The article provides data on the town of Tara and Tara uyezd in the 1730s. Tara had a near-border position. A large Oirat state -Dzungar Khanate - was located to the south of Tara, and noble Oirat nomads collected tribute from the Turkic population of the uyezd. The reforms of Peter I made profound changes in the social world of Siberia. In the first third of the 18th century, the composition of the uyezd’s population was significantly altered. A new social group raznochintsy was formed of the relatives of servitors and clergy, and a large part of Tara’s service people were transferred to the garrison regiments of Siberia and the Orenburg governorate. The conflict between Tara’s horse Cossacks and captain Yakov Cheredov is indicative and important for understanding the service in favor of the state at that time. The Cheredovs were a deep-rooted clan of Russian service people who had lived in Tara since its founding. The Cheredovs held a number of important offices in Tara, and many of them became Boyar scions and nobles. After the 1722 Tara Rebellion, in which the Cheredovs played a significant role, they lost their privileged position and became raznochintsy . The ‘old’ service people who were nobles, Boyar scions and Cossacks remained the main military force in Siberian uyezds after the reforms. However, their dependence on the state increased. New garrison regiments in the region were formed in the 1730s, mostly of ‘old’ service people.



2022 ◽  
Vol 124 ◽  
pp. 181-206
Author(s):  
Lukáš Fasora

This text summarises the results of extensive research into the relationship between the state and universities in 1849–1939, i.e. between the so-called ‘Thun reform’ and the closure of Czech universities by the Nazis. The focus is on the state’s respect for the privileged position of universities and the monitoring of tensions arising from the clash between legislation and the universities’ day-to-day operations, resulting mainly from satisfying the economic needs of universities on the one hand, and the interpretation of the responsibility and discipline of their academic staff towards the state and society on the other. The research shows the advancing erosion of the so-called Prussian (Humboldt’s) concept of an autonomous national-oriented university and the difficult search for a democratic alternative in interwar Central Europe’s unstable political and economic conditions.



2006 ◽  
Vol 53 (3) ◽  
pp. 283-298
Author(s):  
Jelena Zarkovic

The institution of property rights is increasingly recognized as an essential building block of an economically prosperous society. The question that remains unsolved, however, is how do we develop effective property rights institutions? The literature dealing with the development of property rights tends to be, in general, an optimistic one since there is a tendency to view the design of property rights institutions as maximizing decisions to economize on transaction costs and to facilitate new economic activities. On the other hand, since property rights define the distribution of wealth and political power in a society, changes in property rights structures are likely to be influenced by more than pure efficiency considerations. Therefore, in order to achieve a balanced analysis of the evolution of property rights institutions, the model of endogenous property rights creation should be modified. We did that by introducing the neoinstitutional theory of the state in the model.



1972 ◽  
Vol 6 ◽  
pp. 170-188 ◽  
Author(s):  
Carl-Martin Edsman

The myth of the state is used for legitimating certain actions. For example, the ideologist of National Socialism, A. Rosenberg, used the term myth for the belief or conception of life which was to sustain the new state. The Third Reich's myth was the superiority and glory of the Aryan' race. In addition, Hitler compared the requisite official ideology or philosophy to a religion. It must be intolerant like a religion; it demanded total submission, organization and devotion to struggle. Even Hitler's comrade in arms, Mussolini, used similar language, although the substance was partially different. Thus in a speech at Naples in 1922, Mussolini said: "We have created our myth. The myth is a faith, it is passion. It is not necessary that it shall be a reality. It is a reality by the fact that it is a goad, a hope, a faith, that it is courage. Our myth is the nation, our myth is the greatness of the nation ! In the Third World, besides native traditions, there are ideas taken from the Christian or secularized West. The first type of appropriation may have taken place long ago or in our own time. Within Islam, an offshoot from Judaism and Christianity, the theocratic consciousness is highly evident. The holder of political power is the instrument of God and shall therefore be obeyed. The ruler, on the other hand, shall consult his subjects, and the believers shall do the same among themselves and assist each other in word and deed.



2016 ◽  
Vol 6 (2) ◽  
pp. 118-135
Author(s):  
Lucia Della Torre

Not very long ago, scholars saw it fit to name a new and quite widespread phenomenon they had observed developing over the years as the “judicialization” of politics, meaning by it the expanding control of the judiciary at the expenses of the other powers of the State. Things seem yet to have begun to change, especially in Migration Law. Generally quite a marginal branch of the State's corpus iuris, this latter has already lent itself to different forms of experimentations which then, spilling over into other legislative disciplines, end up by becoming the new general rule. The new interaction between the judiciary and the executive in this specific field as it is unfolding in such countries as the UK and Switzerland may prove to be yet another example of these dynamics.



2019 ◽  
Vol 34 (2) ◽  
Author(s):  
Sipho Stephen Nkosi

The note is about the appeal lodged by the late Mrs Winnie Madikizela-Mandela to the SCA against the decision of the Eastern Cape High Court, Mthatha, dismissing her application for review in 2014. In that application, she sought to have reviewed the decision of the Minister of Land Affairs, to transfer the now extended and renovated Qunu property to Mr Mandela and to register it in his name. Because her application was out of time, she also applied for condonation of her delay in making the application. The court a quo dismissed both applications with costs, holding that there had been an undue delay on her part. Mrs Mandela then approached the Supreme Court of Appeal, for special leave to appeal the decision of the court a quo. Two questions fell for decision by the SCA: whether there was an unreasonable and undue delay on Mrs Mandela’s part in instituting review proceedings; and whether the order for costs was appropriate in the circumstances of the case. The SCA held that there was indeed an unreasonable delay (of seventeen years). Shongwe AP (with Swain, Mathopo JJA, Mokgothloa and Rodgers AJJA concurring) held that the fact that there had been an undue delay does not necessarily mean that an order for costs should, of necessity, particularly where, as in this case, the other litigant is the state. It is the writer’s view that two other ancillary points needed to be raised by counsel and pronounced on by the Court: (a) the lawfulness and regularity of the transfer of the Qunu property to Mr Mandela; and (b) Mrs Mandela’s status as a customary-law widow—in relation to Mr Mandela.



2017 ◽  
Vol 1 (1) ◽  
pp. 90
Author(s):  
Dian Septiandani ◽  
Abd. Shomad

Zakat is one of principal worship requiring every individual (<em>mukallaf</em>) with considerable property to spend some of the wealth for zakat under several conditions applied within. On the other hand, tax is an obligation assigned to taxpayers and should be deposited into the state based on policies applied, with no direct return as reward, for financing the national general expense. In their development, both zakat and tax had quite attention from Islamic economic thought. Nevertheless, we, at first, wanted to identify the principles of zakat and tax at the time of Rasulullah SAW. Therefore, this study referred to normative research. The primary data was collected through library/document research and the secondary one was collected through literature review by inventorying and collecting textbooks and other documents related to the studied issue.



Author(s):  
Anatolii Petrovich Mykolaiets

It is noted that from the standpoint of sociology, “management — a function of organized systems of various nature — (technical, biological, social), which ensures the preservation of their structure, maintaining a certain state or transfer to another state, in accordance with the objective laws of the existence of this system, which implemented by a program or deliberately set aside”. Management is carried out through the influence of one subsystem-controlling, on the other-controlled, on the processes taking place in it with the help of information signals or administrative actions. It is proved that self-government allows all members of society or a separate association to fully express their will and interests, overcome alienation, effectively combat bureaucracy, and promote public self-realization of the individual. At the same time, wide direct participation in the management of insufficiently competent participants who are not responsible for their decisions, contradicts the social division of labor, reduces the effectiveness of management, complicates the rationalization of production. This can lead to the dominance of short-term interests over promising interests. Therefore, it is always important for society to find the optimal measure of a combination of self-management and professional management. It is determined that social representation acts, on the one hand, as the most important intermediary between the state and the population, the protection of social interests in a politically heterogeneous environment. On the other hand, it ensures the operation of a mechanism for correcting the political system, which makes it possible to correct previously adopted decisions in a legitimate way, without resorting to violence. It is proved that the system of social representation influences the most important political relations, promotes social integration, that is, the inclusion of various social groups and public associations in the political system. It is proposed to use the term “self-government” in relation to several levels of people’s association: the whole community — public self-government or self-government of the people, to individual regions or communities — local, to production management — production self-government. Traditionally, self-government is seen as an alternative to public administration. Ideology and practice of selfgovernment originate from the primitive, communal-tribal democracy. It is established that, in practice, centralization has become a “natural form of government”. In its pure form, centralization does not recognize the autonomy of places and even local life. It is characteristic of authoritarian regimes, but it is also widely used by democratic regimes, where they believe that political freedoms should be fixed only at the national level. It is determined that since the state has achieved certain sizes, it is impossible to abandon the admission of the existence of local authorities. Thus, deconcentration appears as one of the forms of centralization and as a cure for the excesses of the latter. Deconcentration assumes the presence of local bodies, which depend on the government functionally and in the order of subordination of their officials. The dependency of officials means that the leadership of local authorities is appointed by the central government and may be displaced.



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