Генезис понятия «бюджет» в странах Арабского Востока

Рыжкова Екатерина Александровна

doi:10.25136/2409-868X.2019.7.30301


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Genesis: Historical research

Reference:

Ryzhkova E.A. — Genesis of the concept of “budget” in the countries of the Arab East // Genesis: Historical research. – 2019. – № 7. – P. 30 - 39. DOI: 10.25136/2409-868X.2019.7.30301 URL: https://en.nbpublish.com/library_read_article.php?id=30301

Genesis of the concept of “budget” in the countries of the Arab East

Ryzhkova Ekaterina Aleksandrovna

PhD in Law

PhD in Law, associate professor at Moscow State Institute of International Relations of the Russian Federation

119454, Russia, g. Moscow, ul. Prospekt Vernadskogo, 76

ryjkova@inbox.ru

Другие публикации этого автора

DOI:

10.25136/2409-868X.2019.7.30301

Review date:

16-07-2019

Publish date:

24-07-2019

Abstract.

Budget is the key concept of financial system of any country and reflects its socioeconomic policy. The absence of the uniform understanding of budget as a phenomenon necessitates to trace the process of its legislative establishment and adaptation, particularly in the countries of the Arab East, which have walked a centuries-long path towards regulation of budget relations that has a number of striking features. The goal of this work is to determine the importance of reception of the concept of “budget” in the Arab countries. Determine its consequences for the development of budget relations in the countries of the region. This study is first to explore the institution of budget in the countries of the Arab East in a historical retrospective. The conducted analysis allows concluding that the reception of the concept of “budget” did not lead to modification of the content of budget relations, but rather consolidated the achievements of the countries of the Arab region with regards to their regulation.
Keywords: Bayt al-mal, diwan, the Tanzimat, Zakat, Islamic law, Arab World, treasury, budget, Bayt al-hassa, Caliphate
This article written in Russian. You can find full text of article in Russian here .

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