{"id":"https://openalex.org/W4396973749","doi":"https://doi.org/10.17150/1819-0928.2024.25(1).167-174","title":"The Legacy of M.M. Speransky in Modern Financial Law","display_name":"The Legacy of M.M. Speransky in Modern Financial Law","publication_year":2024,"publication_date":"2024-04-15","ids":{"openalex":"https://openalex.org/W4396973749","doi":"https://doi.org/10.17150/1819-0928.2024.25(1).167-174"},"language":"en","primary_location":{"id":"doi:10.17150/1819-0928.2024.25(1).167-174","doi":"https://doi.org/10.17150/1819-0928.2024.25(1).167-174","is_oa":true,"landing_page_url":"https://doi.org/10.17150/1819-0928.2024.25(1).167-174","pdf_url":"http://aljournal.net/classes/pdfDL.ashx?id=26514","source":{"id":"https://openalex.org/S4389158261","display_name":"Academic Law Journal","issn_l":"1819-0928","issn":["1819-0928"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310312830","host_organization_name":"Baikal State University","host_organization_lineage":["https://openalex.org/P4310312830"],"host_organization_lineage_names":["Baikal State University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Academic Law Journal","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"http://aljournal.net/classes/pdfDL.ashx?id=26514","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5113062657","display_name":"Yulya Pyatkovskaya","orcid":"https://orcid.org/0000-0002-4971-7761","observed_orcids":["https://orcid.org/0000-0002-4971-7761"]},"institutions":[{"id":"https://openalex.org/I2801633520","display_name":"Baikal State University","ror":"https://ror.org/024fhbm82","country_code":"RU","type":"education","lineage":["https://openalex.org/I2801633520"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Yulya Pyatkovskaya","raw_affiliation_strings":["Baikal State University","Baikal State University, Irkutsk, Russia"],"raw_orcid":"https://orcid.org/0000-0002-4971-7761","affiliations":[{"raw_affiliation_string":"Baikal State University","institution_ids":["https://openalex.org/I2801633520"]},{"raw_affiliation_string":"Baikal State University, Irkutsk, Russia","institution_ids":["https://openalex.org/I2801633520"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5065530453","display_name":"Natalya Vasiljeva","orcid":"https://orcid.org/0000-0001-6522-6383","observed_orcids":["https://orcid.org/0000-0001-6522-6383"]},"institutions":[{"id":"https://openalex.org/I2801633520","display_name":"Baikal State University","ror":"https://ror.org/024fhbm82","country_code":"RU","type":"education","lineage":["https://openalex.org/I2801633520"]}],"countries":["RU"],"is_corresponding":false,"raw_author_name":"Natalya Vasiljeva","raw_affiliation_strings":["Baikal State University","Baikal State University, Irkutsk, Russia"],"raw_orcid":"https://orcid.org/0000-0001-6522-6383","affiliations":[{"raw_affiliation_string":"Baikal State University","institution_ids":["https://openalex.org/I2801633520"]},{"raw_affiliation_string":"Baikal State University, Irkutsk, Russia","institution_ids":["https://openalex.org/I2801633520"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I2801633520"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"25","issue":"1","first_page":"167","last_page":"174"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.9707000255584717,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13042","display_name":"Economic and Fiscal Studies","score":0.9707000255584717,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13138","display_name":"Legal and Constitutional Studies","score":0.010400000028312206,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13763","display_name":"Historical Legal Studies and Society","score":0.0035000001080334187,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/mikhail-speransky","display_name":"Mikhail Speransky","score":0.9449999928474426},{"id":"https://openalex.org/keywords/financial-law","display_name":"financial law","score":0.6150000095367432},{"id":"https://openalex.org/keywords/fiscal-balance","display_name":"budget balance","score":0.9330000281333923},{"id":"https://openalex.org/keywords/necessary-expenses","display_name":"necessary expenses","score":0.6119999885559082},{"id":"https://openalex.org/keywords/budget-revenues","display_name":"budget revenues","score":0.6029999852180481},{"id":"https://openalex.org/keywords/financial-reform","display_name":"financial reform","score":0.4729999899864197}],"concepts":[{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.7687718272209167},{"id":"https://openalex.org/C2776014549","wikidata":"https://www.wikidata.org/wiki/Q3050847","display_name":"Consolidation (business)","level":2,"score":0.7531281113624573},{"id":"https://openalex.org/C83009810","wikidata":"https://www.wikidata.org/wiki/Q11204","display_name":"Legislature","level":2,"score":0.6741958856582642},{"id":"https://openalex.org/C168031717","wikidata":"https://www.wikidata.org/wiki/Q1530280","display_name":"Balance (ability)","level":2,"score":0.5190190076828003},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.4943115711212158},{"id":"https://openalex.org/C3019953208","wikidata":"https://www.wikidata.org/wiki/Q159","display_name":"Russian federation","level":2,"score":0.4767238199710846},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.46714919805526733},{"id":"https://openalex.org/C48103436","wikidata":"https://www.wikidata.org/wiki/Q599031","display_name":"State (computer science)","level":2,"score":0.46023985743522644},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.4395246207714081},{"id":"https://openalex.org/C182306322","wikidata":"https://www.wikidata.org/wiki/Q1779371","display_name":"Order (exchange)","level":2,"score":0.4291415214538574},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.3520790934562683},{"id":"https://openalex.org/C105639569","wikidata":"https://www.wikidata.org/wiki/Q582577","display_name":"Economic policy","level":1,"score":0.3436574637889862},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.3385692238807678},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.3273578882217407},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.2561696171760559},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.09430006146430969},{"id":"https://openalex.org/C71924100","wikidata":"https://www.wikidata.org/wiki/Q11190","display_name":"Medicine","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C11413529","wikidata":"https://www.wikidata.org/wiki/Q8366","display_name":"Algorithm","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0},{"id":"https://openalex.org/C99508421","wikidata":"https://www.wikidata.org/wiki/Q2678675","display_name":"Physical medicine and rehabilitation","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.17150/1819-0928.2024.25(1).167-174","doi":"https://doi.org/10.17150/1819-0928.2024.25(1).167-174","is_oa":true,"landing_page_url":"https://doi.org/10.17150/1819-0928.2024.25(1).167-174","pdf_url":"http://aljournal.net/classes/pdfDL.ashx?id=26514","source":{"id":"https://openalex.org/S4389158261","display_name":"Academic Law Journal","issn_l":"1819-0928","issn":["1819-0928"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310312830","host_organization_name":"Baikal State University","host_organization_lineage":["https://openalex.org/P4310312830"],"host_organization_lineage_names":["Baikal State University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Academic Law Journal","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.17150/1819-0928.2024.25(1).167-174","doi":"https://doi.org/10.17150/1819-0928.2024.25(1).167-174","is_oa":true,"landing_page_url":"https://doi.org/10.17150/1819-0928.2024.25(1).167-174","pdf_url":"http://aljournal.net/classes/pdfDL.ashx?id=26514","source":{"id":"https://openalex.org/S4389158261","display_name":"Academic Law Journal","issn_l":"1819-0928","issn":["1819-0928"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310312830","host_organization_name":"Baikal State University","host_organization_lineage":["https://openalex.org/P4310312830"],"host_organization_lineage_names":["Baikal State University"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Academic Law Journal","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4396973749.pdf","grobid_xml":"https://content.openalex.org/works/W4396973749.grobid-xml"},"referenced_works_count":1,"referenced_works":["https://openalex.org/W2912293881"],"related_works":["https://openalex.org/W7127362938","https://openalex.org/W7217355439","https://openalex.org/W2798010318","https://openalex.org/W2521665836","https://openalex.org/W2803146519","https://openalex.org/W4399859669","https://openalex.org/W4416068296","https://openalex.org/W4416556662","https://openalex.org/W3124947191","https://openalex.org/W4414592026"],"abstract_inverted_index":{"The":[0,52,67,99,164,234,294],"article":[1,235],"is":[2,65,75,186,202,205,261,299],"devoted":[3],"to":[4,108,181,208,220,226,245,301],"the":[5,8,11,18,26,44,62,72,78,82,87,102,109,112,115,121,126,131,136,142,154,157,161,214,222,240,246,252,264,267,276,283,286,308,311],"study":[6],"of":[7,10,17,28,46,54,89,105,111,114,118,123,128,133,138,144,149,156,160,166,200,216,232,242,248,256,270,272,278,285,288,290,310,313],"ideas":[9,274,312],"famous":[12],"statesman":[13],"and":[14,31,77,92,141,147,177,185,251,292],"public":[15],"figure":[16],"XIX":[19],"century":[20],"M.M.":[21,59,171,243,314],"Speransky.":[22,315],"His":[23],"merits":[24],"in":[25,34,43,86,97,130,229,239],"development":[27,309],"legal":[29,32],"science":[30],"education":[33],"Russia":[35,119,271],"are":[36,49,95],"noted,":[37],"as":[38,40],"well":[39],"his":[41,106],"achievements":[42],"field":[45,88],"financial":[47,55,73,305],"law":[48],"especially":[50],"emphasized.":[51],"project":[53],"reforms":[56],"prepared":[57],"by":[58,81,170,212],"Speransky,":[60],"called":[61],"\u201cFinance":[63],"Plan\u201d,":[64],"analysed.":[66],"economic":[68],"situation":[69],"that":[70,297],"caused":[71],"transformations":[74],"considered,":[76],"measures":[79],"proposed":[80,169,207],"great":[83],"Russian":[84,162,304],"reformer":[85],"budget":[90,93,116,124,134,139,151,158,167,279],"revenues":[91],"expenditures":[94,168],"examined":[96],"detail.":[98],"authors":[100,295],"note":[101],"significant":[103,237],"contribution":[104],"idea":[107,211],"formation":[110],"principles":[113,137],"system":[117,159,199],"\u2013":[120],"principle":[122,127,287],"balance,":[125],"efficiency":[129],"use":[132],"funds,":[135],"independence":[140],"delimitation":[143],"revenues,":[145,280],"expenses":[146,225],"sources":[148],"financing":[150],"deficits":[152],"between":[153],"budgets":[155],"Federation.":[163],"classification":[165],"Speransky":[172,244],"for":[173,189,193,266],"necessary,":[174],"useful,":[175],"excessive":[176,178],"(useless)":[179],"helps":[180],"reduce":[182],"government":[183],"costs":[184],"very":[187],"relevant":[188],"modern":[190,268],"Russia.":[191],"However,":[192],"its":[194,273],"legislative":[195],"consolidation,":[196],"a":[197,257],"clear":[198],"criteria":[201],"required.":[203],"It":[204,260],"also":[206,262],"implement":[209],"this":[210],"establishing":[213],"category":[215],"\u201cpriority":[217],"expenses\u201d,":[218],"referring":[219],"them":[221],"so-called":[223],"necessary":[224],"be":[227],"implemented":[228],"any":[230],"state":[231],"affairs.":[233],"indicates":[236],"attention":[238],"works":[241],"issues":[247],"proper":[249],"order":[250],"correct,":[253],"transparent":[254],"organization":[255],"particular":[258],"activity.":[259],"emphasized":[263],"relevance":[265],"economy":[269],"on":[275],"reform":[277,303],"their":[281],"unification,":[282],"consolidation":[284],"certainty":[289],"taxation":[291],"fees.":[293],"conclude":[296],"it":[298],"possible":[300],"further":[302],"legislation":[306],"through":[307]},"counts_by_year":[],"updated_date":"2026-09-21T07:43:02.447757","created_date":"2024-05-17T00:00:00"}