Federal State Educational Budgetary Institution of Higher Professional Education
FINANCIAL UNIVERSITY UNDER THE GOVERNMENT OF THE RUSSIAN FEDERATION (FINANCIAL UNIVERSITY)
abstractby discipline
« Monetary and financial systems»:
« The tax system of Russia in the 10th-17th centuries »
Fulfilled:
studentgroupsFC 1-6
Liparteliani D.G.
Scientific adviser:
Chadina E.V.
Moscow2011
Tax- a mandatory, individually gratuitous payment collected by public authorities of various levels from organizations and individuals in order to financially support the activities of the state and (or) municipalities. Taxes should be distinguished from fees (duties), the collection of which is not gratuitous in nature, but is a condition for the commission of certain actions in relation to their payers.
The collection of taxes is regulated by tax legislation. The set of established taxes, as well as the principles, forms and methods of their establishment, change, cancellation, collection and control form the tax system of the state.
A tax is understood as a forced confiscation by state tax structures from individuals and legal entities necessary for the state to carry out its functions.
The history of taxation in Russia is a complex interweaving and interaction of several major trends that are typical to a greater or lesser extent for other countries. To a large extent, they are preserved in modern Russia.
The first trend is a periodic gradual increase in the number of tax payments and taxes, ending with a tax reform, the purpose of which is to simplify the tax system and reduce the total number of taxes. Some time after the completion of the reform, the number of taxes begins to increase again, giving rise to the next cycle of reform.
The second trend is the constant opposition of direct and indirect taxes, attempts to increase the share of direct taxation, which ultimately led to the opposite result - an increase in indirect taxation.
The third trend is constant fluctuations from excise taxation of alcoholic products and wine and vodka products to the state monopoly on this group of goods (wine farming, government monopoly). Another, not so much a trend, as a characteristic feature of the taxation system throughout the entire historical development can be considered significant differences in taxation regimes, types of taxes and methods of their calculation in different territories of our state.
It is rather difficult to determine the starting point of tax history in Russia. The first fact of tax collection in Russia known from written sources is the campaign of Princess Olga against the Drevlyans described in the Tale of Bygone Years in 945. In a modern translation, this part of the document reads as follows: “And she laid a heavy tribute on them: two parts of the tribute went to Kyiv, and the third to Vyshgorod Olga, for Vyshgorod was the city of Olgin. And Olga went with her son and with a squad through the Drevlyansk land, setting tributes and taxes ... ".
The mention of the elements of taxation in the form of a certain prototype of the poll tax, related to 1016, belongs to the later ones.
Throughout the 13th century, censuses were conducted in various principalities in order to determine, as we now say, the tax base and more complete collection of tribute. So, in 1245, the Horde carried out a census of the population of the Great Kyiv Principality, in 1257 the population of Suzdal, Ryazan and Murom lands was censused, in 1259 a census of the Novgorod lands was carried out. The tribute collected on the basis of censuses is gradually concentrated in the hands of the Grand Duke.
On April 26, 1353, dying, the Grand Duke of Moscow and Vladimir Semyon the Proud leaves a spiritual testament, according to which the governors received in their favor only half of the fees from feeding, while they were obliged to transfer the rest of the taxes to the Grand Duke's treasury.
During the XIV-XV centuries, in addition to the Horde tribute, a special tribute was levied from the free population, which was directly sent to the prince's treasury. At the end of the 15th century, part of the dues in kind was replaced by cash dues due to the growth of the grand ducal economy, as well as changes in the economic structure of the palace settlements.
As a result of the local government reform carried out in 1556 by Ivan the Terrible, taxes for each payer began to be laid out jointly by the government and society. The government decided questions about the number of draft (taxable) farms, about the ability to pay taxes by one or another category of payers. Society also distributed taxes among payers in accordance with the economic well-being of each (tax layout).
In 1614, one of the main direct taxes on the draft population of Russia was introduced - “streltsy bread”. This tax was levied, as its name implies, for the maintenance of service people. The population of Pomorye and the townspeople paid this tax in money, hence its other name - “streltsy money”.
Since the end of the 16th century, shop dues have been levied in the settlements from merchants who own a shop or other industrial establishment on the territory of the settlement.
From the beginning of the 17th century, a relatively formal taxation of urban industries with the so-called interest money appeared: “fifth money”, “fifteenth money”, etc. During this period, taxes were distributed by cities and towns on the basis of a household census conducted in 1646. One of the heaviest taxes of this period is the yamskaya tax or “yamsky money”. This type of taxation was introduced as early as 1500, and in 1613 it acquired the form of “big pit money” and was a direct tax on the draft rural and urban population.
Already during this period, the number of taxes was very significant. The earliest mention of measures to streamline fees and taxes in Russia and reduce their number is usually attributed to the years 1672-1682. In 1679, Tsar Fyodor Alekseevich reformed the tax system. The immediate reason for its beginning was the unbearable burden of the archery tax, which was manifested in the constant growth of arrears. By royal decree and boyar verdict, a household tax was introduced, replacing the former archery money, quarter money, data (from the word tribute) and other types of money (taxes), except for quitrent items (shop, mill, etc.). With the establishment of this tax, land taxation was abolished, and the “yard” (farm) was taken as the unit of taxation.
Despite the measures taken, by the beginning of the Petrine era, very diverse taxes were levied (streltska, yamskaya, Polonyanochnaya, horse, yasak, etc.).
The reign of Peter I was marked by a series of measures to improve the tax or tax system of that time. So, it was during this period that direct property taxes (“the tenth of money”) and a personal universal tax (“yard tax”) were introduced, which marked the beginning of the poll tax (1722-1724), which existed in Russia for a little less than two centuries and actually replaced household taxes. (streltska, yamskaya, polonyanochnaya, horse and “tenth money.
Introduced in 1724, the poll tax began to play a key role in the formation of tax revenues for the treasury. At the same time, the share of indirect taxes decreased from 21% to 13%.
One of the longest existing taxes in Russia is yasak, the origin of which is usually attributed to the 15th century; it was abolished only after the February Revolution of 1917. Naturally, this type of taxation did not remain unchanged for almost five centuries of its existence. If historically this type of taxation arose as one of the forms of expressing the citizenship of non-Russian peoples and was paid in kind (furs, cattle), then later, from the 18th century, it began to acquire monetary character. This tax was imposed mainly on non-Russian peoples engaged in hunting. Moreover, in different historical periods in different regions of Russia, the objects of taxation were also different. So, for the Kungur Tatars and Bashkirs, this tax was a land tax, for the majority of Siberian peoples - universal, for the Yakuts - levied in accordance with the number of livestock.
During the second half of the 18th and early 19th centuries, the improvement of the tax system continued. The most significant activities during this period were the clarification of the taxation of the merchants:
the introduction of taxation of property (factories and plants - by the ruble from the camp, and where there is no mill - 1% from the capital);
the introduction of private trade fees from trade industrial enterprises.
Later, the guild tax was introduced (guild tax on declared capital) - the beginning of regular commercial and industrial taxation in Russia. At the same time, the merchants were freed from the poll tax. In the future, the guild taxation was repeatedly revised.
Bibliography:
http://en.wikipedia.org
Taxes and taxation. Edited by I.G. Rusakova, V.A. Kashin. Moscow, UNITY, 2010
Taxes. D.G. Chernik. Tutorial for university students. Moscow, Finance and Statistics, 2008
From the end of the 17th century changes are taking place in the tax system of Russia, a new salary unit yard appears, which almost until the beginning of the 18th century. served as the basis of the tax system. However, since the beginning of the XVIII century. With the growth of spending on the war, the problem of replenishing the budget has ripened in the state. From the beginning, an attempt was made to increase the collection of existing and introduce new fees. Under Peter I, even the institution of profit-makers was introduced, the main purpose of which was to come up with new sources of replenishment of the budget. New taxes were introduced to support the army and navy: dragoon, recruit, ship, and submarine money. Already since 1704. fees were introduced: land, by measured and weight, khomuteyny, hat, shoe, arch, from cabbies, planted, mowing, bee, bath, mill and others. The tax reform of Peter I was a change in the system of direct taxation, the transition from household taxation to poll tax. In the course of the reform, the unit of taxation of the yard was replaced by the unit of taxation of the soul of the male, with the introduction of a single poll tax instead of many small household taxes, there was a change in the procedure for collecting taxes. In accordance with the Personal Decree of June 26, 1724, it was established: “From each male soul, which, according to the current correspondence and according to the testimony of the staff officers, appeared, the zemstvo commissar was ordered to collect seventy four kopecks for a year, and for a third of the year - for the first and the second - twenty five kopecks each, and the third - twenty four kopecks each; and more than that, you don’t have to have any monetary and grain taxes and a cart, and you’re not guilty of paying. Payments were determined in three terms, the first third - in January and February, the second - in March and April, the third - in October and November. It should be noted that in addition to the poll tax, the state peasants also paid quitrent tax. FROM rural population the poll tax was not only calculated in the estimates by the number of male souls, but when collected it was laid out directly according to the souls, and not according to the workers. The assessment of the results of the reform is not unambiguous. But in general, it should be noted that in the course of the tax reform, a single monetary tax was introduced - the poll tax, unified financial system in general, and in particular taxation, the circle of taxpayers has been expanded, according to E.V. Anisimova: one of the most important social consequences tax reform is the legal and tax registration of categories of state peasants. The transition to the poll tax required the inclusion in the tax of all categories of the peasant and townspeople, who were exempt from tax before the introduction of the poll tax. However, at the same time, the population could not fully bear the burden of taxation, and therefore the total amount of the tax decreased in 1725, 1727-1728, 1730, and under Catherine II the total amount was 70 kopecks per capita.
The abolition of serfdom gave impetus to the development of tax legislation. Manifesto and Regulations February 19, 1861 proclaimed the abolition of serfdom, granted the peasants the right to a land allotment and making a redemption payment for a land allotment. Manifesto February 19, 1861 the issues of determining the status of peasants as free participants in legal relations, the possibility of obtaining land ownership, and the reform of the zemstvo system were resolved. The redemption payments were based on the amount of dues, which included payment for land and for the work of peasants.
Since 1867 two other fees were added to the poll tax, which were levied according to the poll system: state zemstvo and public fees.
In accordance with the Decree on the organization of the peasants of the Kingdom of Poland of February 19, 1864, the peasants, in addition to existing taxes, were obliged to pay land tax to the treasury.
In accordance with General provision about peasants who have emerged from serfdom, the peasants are obliged to bear the following state and zemstvo monetary duties: 1) poll tax, 2) food collection; 3) zemstvo dues, both state and general provincial and private; 4) collection for the preparation of salary sheets for taxes and dues. At the same time, the landlords were not responsible for the payment of the poll tax by the peasants. In addition, the peasants were responsible for paying worldly dues and dues in kind.
The natural duties that the peasants had to bear were divided into natural and monetary.
Among the secular fees were: the maintenance of persons of secular government, the arrangement and maintenance of hospitals, almshouses, schools and teachers.
In the course of the ongoing reforms in the tax system of Russia, the formation and allocation of land tax takes place, which takes place in 1875. It was installed in 1875. After the land tax reform. All lands subject to zemstvo taxation were subject to taxation, with the exception of state lands. The tax was levied according to the layout principle. total amount The land tax payable by the province was determined by multiplying the tax rate by the total number of acres of convenient land and forest in the province. Then the calculated amount was distributed by the provincial zemstvo assembly to counties according to the quantity and profitability of land. And those, in turn, distributed them among rural communities, which, in turn, distributed them to direct payers.
Since 1865 Poll taxes were not levied from yard people incapable of work assigned to volosts. By Decree State Council(November 17, 1869) collective responsibility for direct taxes for villages where there are less than 40 revision souls is canceled, and 1875. these sparsely populated societies were exempted from paying the poll tax for the dead, for those who entered military service, and also for those incapable of work due to mutilation, decrepitude and illness. The issue of replacing the poll tax became the subject of active discussion. An important stage in the discussion was the creation of the tax commission in 1869. June 10, 1870 the draft Regulations of the Committee of Ministers, on the replacement of the poll tax with land and house taxes, were submitted for discussion by the Zemstvo assemblies. Most zemstvo assemblies rejected this project, considering it irrational to transfer taxes from souls to the property of the same payers. But in reality, the government returns to the question of the poll tax reform in 1879.
accelerated after 1861. the growth of industry and the development of capitalist relations pushed the government to carry out economic reforms. The tax system with its archaic principles prevented this.
May 14, 1885 According to the Imperial Decree, the poll tax was replaced by the quitrent tax and the state land tax, with the exception of the regions of Siberia. Then on January 19, 1898. in Siberia, the following were canceled: the per capita tax and the shower quitrent tax, the tribute tax and the land surveying tax. Instead, they were introduced: the state quitrent tax, and from the land - a land tax. Law of June 23, 1899 changed the order of application of mutual responsibility. It came in the event of failure to use all the allowable penalties taken against individual households and the inability to cover the shortfall from the available worldly money free from a specific purpose. Mutual guarantee was abolished in Russia by the Highest approval on March 12, 1903.
In 2010 we are celebrating a double anniversary: the 20th anniversary of the creation tax authorities Russia and 125 years since the formation of the Tax Inspectorate in the structure of the Ministry of Finance. However, the prototype of modern taxes arose in Russia much earlier.
Taxes appeared with the emergence of the first social needs. They began to emerge even with the collapse of the tribal system, and received their development from the moment the state was formed. AT modern society taxes are the main source of replenishment of the state budget.
In Russia, the financial system began to take shape during the period of the unification of the Old Russian state, that is, from the end of the 9th century. Having established himself in Kyiv, Prince Oleg (sc. 912 or 922) set about establishing tribute from subordinate tribes. These were the Krivichi, Ilmen Slavs, Drevlyans, Mary, etc. In 884, Oleg defeated the Dnieper northerners and demanded a light tribute from them. Ease of taxation pursued far-reaching political goals. The northerners, who had previously paid tribute to the Khazars, did not put up strong resistance to Oleg's squad. Taxation turned out to be easier for them than during the time of dependence on the Khazars. Radimichi, who lived on the banks of the Sozha River, found out about this, and without resistance began to pay tribute to the Kyiv prince, who protected them from the Khazars. Tribute was paid both in money and in kind. For example, the Drevlyans (a Slavic tribe that lived in the Ukrainian Polissya) paid one marten per housing, and the population of the Novgorod land paid tribute to the Kyiv prince in Russian hryvnias, silver bars.
Tribute was levied in two ways: by cart, when it was brought to Kyiv, and by crowd, when princes or princely squads themselves went for it.
It is known that in ancient Russia it was also land and indirect taxation. Indirect taxation existed in the form of trade and judicial duties. Trade duties were levied for the transport of goods through mountain outposts, for transport across rivers, for the right to have warehouses, for the right to organize markets, for the measurement of goods.
Court fees charged for criminal offences. Depending on the severity of the offense, they ranged from 5 to 80 hryvnia. For example, for the murder of someone else's serf without guilt, the killer paid the master the price of the murdered (as compensation for damages), and the prince - a fee, called , in the amount of 12 hryvnia. Vira could also be paid for other crimes - for killing someone else's horse, livestock, stealing a beaver from a trap, etc.
If the murderer escaped, then the residents of the district where the murder was committed paid the vir. The duty of the vervi to seize the killer or pay the vir for him contributed to the disclosure of crimes, the prevention of enmity, quarrels and fights.
Having arisen as a custom, these orders were subsequently legitimized in the "Russian Truth" by Prince Yaroslav the Wise (about 978-1054) - the first Russian vault laws, including tax laws.
In the 12th century, a toll collector in Kyiv was called an octopus. He charged osmnic- fee for the right to trade. Since the 13th century, the name "customs officer" has come into use in Russia. So they began to call the main collector of trade duties. Apparently, this word comes from the Mongolian "tamga" - money. The customs officer had an assistant called a collector.
During the Mongol-Tatar invasion, the main tax was exit, charged first by the Baskaks - authorized by the Khan, and then, when they managed to get rid of the Khan's officials, by the Russian princes themselves. Exit was taken from the soul of the male sex and from the head of cattle.
Each specific prince himself collected in his own inheritance and handed it over to the Grand Duke for sending to the Golden Horde. But there was another way of collecting tribute - ransom. Farmers were most often Khorezm or Khiva merchants. By making lump sums to the Tatars, they then enriched themselves, increasing the tax burden on the Russian principalities. The amount of the output began to depend on the agreements between the great princes and the khans.
As a result, the collection of direct taxes into the treasury of the Russian state itself became almost impossible. The main source of domestic revenues were duties and, above all, trading fees. The amount of income increased significantly due to the addition of new lands to the Moscow principality under Prince Ivan Kalita (circa 1288-1340) and his son Simeon Proud (1316-1353). Trade duties were usually as follows: “from the cart of duties - money; if someone goes without a cart on horseback, but for trade - to pay money, from a plow (rook) - altyn. When someone starts trading, altyn is taken from the ruble. The annals also mention duties on silver casting, branding of horses, living room, honey, etc.
The conflict between Prince Dmitry Donskoy (1350-1389) and Temnik Mamai (circa 1335-1380), the actual ruler of the Golden Horde, began with disagreements over the amount of tribute. The victory in the Battle of Kulikovo, won in 1380 by the Russian regiments led by Prince Dmitry Donskoy over the Mongol-Tatar troops, did not bring Russia liberation from the Horde tribute.
The exit payment was stopped only after 100 years in 1480 by Ivan III (1440-1505), after which the creation of the financial system of Russia began again. As the main direct tax Ivan III introduced given money from black-haired peasants and townspeople. This was followed by new taxes: yamsky, pishalnye (for the production of guns), fees for the city and serif business, that is, for the construction of serifs - fortifications on the southern borders of the Muscovite state. In addition to tribute, dues served as a source of income for the treasury of the Grand Duke. Arable lands, hayfields, forests, rivers, mills, vegetable gardens were given for quitrent.
By the time of the reign of Ivan III, the oldest census salary book of the Votskaya Pyatina of the Novgorod Region dates back to detailed description all . In each churchyard, the church was first described with its land and the yards of clergy, then quitrent volosts, villages and villages of the Grand Duke, then - the land of landowners and merchants. When describing the village, the amount of grain sown, the income in favor of the landowner, and the land existing in the village were indicated. If the inhabitants were engaged not in arable farming, but in other trades, then the presentation of information changed accordingly.
The description of the land has importance, since Russia has developed field tax(the unit of taxation was the plow - a certain amount of land), which included the land tax. The size of the latter depended not only on the amount of land, but also on its quality. To determine the amount of taxes served as "soshnoe letter". It provided for the measurement of land areas, including built-up courtyards in cities, the conversion of the data obtained into conditional taxable units - plows and the calculation of taxes on this basis. The plow as a unit of taxation was abolished in 1679. The court became the unit for calculating direct taxes.
Indirect taxes were levied through a system of duties and taxes, the main of which were customs and wine.
Ivan the Terrible (1530-1584) increased state revenues by putting things in order in collecting taxes. Under him, farmers were taxed with a certain amount of agricultural products and money, which was recorded in special books. Concerning direct taxes, then the main object of taxation was the land, and the layout (calculation) of the tax was carried out on the basis of scribe books. The books described the quantity and quality of lands, their productivity and population. From the time of the reign of Ivan the Terrible, in industrial places, the layout of taxes began to be carried out not according to plows, but “according to stomachs and crafts.” Many natural duties have been replaced quitrent.
In addition to quitrent, they practiced earmarked taxes. Such was the yam money, the streltsy tax for the creation of a regular army, the money for the ransom of military people captured, and Russians who were driven into captivity (captivity).
The layout and collection of taxes were carried out by zemstvo communities through elected payers. Their duties included monitoring that the tax burdens were distributed evenly "according to prosperity", for which the so-called salary books were drawn up.
The main indirect taxes were trade duties, which were levied on any movement, storage or sale of goods, as well as customs and judicial duties. Trade duties were often farmed out, that is, the right to collect them was transferred for a fee to private individuals (farmers). The introduction of the farming system served as an obstacle to the development of trade, as it led to an artificial complication of taxation, unreasonable nit-picking and extortion on the part of tax-farmers and collectors hired by them.
At the end of the 15th century, the political unification of the Russian lands took place. However, a coherent system of public finance management did not exist for quite a long time. Collected most of the direct taxes. At the same time, territorial orders were involved in taxing the population:
In addition to those listed, certain types of taxes were also collected by the Streltsy, Posolsky, and Yamskaya orders. In other words, the Russian financial system in the 15th-17th centuries was complex and intricate. It was somewhat streamlined during the reign of Alexei Mikhailovich (1629-1676), who created the Counting Order in 1655. The task of the Accounts Order was to control the receipts and expenditures for various institutions.
Examination financial activities orders, analysis of income and expense books made it possible to determine the country's budget quite accurately. Wherein tax burden grew. Increased and became permanent Polonyanichnaya filed. Has risen sharply streltska file, which was previously a minor grain tax. Was introduced property tax for inheritance. Significant increase excise tax on salt caused indignation of the population and salt riots. The excise tax on salt had to be canceled, but it managed to cause serious damage to the Russian economy.
Large-scale state transformations in Russia, which affected almost all spheres of the economy, including finance, are associated with the name of Peter the Great (1672-1725). In pre-Petrine times, the financial system of Russia focused on increasing taxes as the needs of the treasury arose and increased, regardless of the real state of affairs in the country's economy. Peter I made efforts to raise productive forces because he considered it necessary to strengthen the financial position of the state. New trades entered the national economic turnover, the development of still untouched mineral resources and wealth was carried out, new tools of production and new methods of labor appeared in all sectors of the economy. Mining, manufacturing industry developed, the country was covered with a network of factories and manufactories.
In 1717 it was established. Peter the Great ordered her to support industrial entrepreneurs, "to help with instruction, machines and all sorts of ways." Metallurgy, mining, shipbuilding, cloth and sailing arose in Russia.
Actively adopting foreign experience, Russia pursued a protectionist policy, that is, it took measures to protect the domestic market from the penetration of foreign goods into it, including through the collection of customs duties.
In order to stimulate the development of industry, the occupation of breeders and manufacturers was placed on a par with public service. Industrial development required the expansion of trade. However, the development of trade was hampered by the state of communications. Despite this, in Russia rapidly growing the tax base. She gave funds for the reorganization of the army, the construction of the fleet. And in parallel there was a study of Russian expanses, the search for new mineral deposits. Guaranteeing returns in the future, all this required huge financial resources in the present.
In addition, were introduced military taxes: dragoon, recruit, ship money, apply for the purchase of dragoon horses. The tsar even established a special position - a profit-maker, whose duty it was to "sit and make profits for the sovereign." Stamp duty, head tax on cab drivers, taxes on inns, duty on beards, etc. were also introduced.
Subsequently, profitmakers proposed a fundamental change in the taxation system, namely the transition to poll tax. Recall that until 1679, the unit of taxation was the plow, established by the “sosh letter”. Since 1679, the yard has become such a unit. Now it was proposed to move from the household system of taxation to the universal one. Instead of the court, the unit of taxation was the male soul.
Peter I also reorganized financial management. Instead of numerous orders that were in charge of income and expenses, the College of Chambers and the State Offices College were established. The first of them was entrusted with overseeing salaried and non-salaried parishes. Salaries were called incomes, the size of which is known in advance (for example, the poll tax), non-salary - customs duties, farming, tax from factories and others, the size of which is not known in advance. The Chamber College had a network of its institutions in the field. The staff office-board was in charge of expenses, kept a book called the General State of the State. The main expenditure items in that period of time were the maintenance of the army and navy. To control spending Money The Audit Board was formed.
During the reign of Catherine II (1729-1796), the order of taxation of merchants underwent cardinal changes. All private trade taxes and the poll tax from merchants were abolished, and instead of them, it was established. Depending on the property status, the merchant class was divided into three guilds. To get into the third guild, one had to have a capital of at least 500 rubles. Persons with smaller capitals were considered not merchants, but philistines and paid a poll tax. With capital from 1,000 to 10,000 rubles. the merchant was included in the second guild, and merchants with large capitals - in the first. Moreover, each merchant himself announced the amount of his capital "in good conscience." Property checks were not carried out, denunciations of its concealment were not accepted.
Catherine II transformed the financial management system in her own way. In 1780, an expedition of state revenues was created, divided the following year into four independent expeditions. One of them was in charge of state revenues, the other was in charge of expenses, the third was in charge of auditing accounts, and the fourth was in charge of collecting arrears, shortfalls and charges (fines).
In the provinces, collegial provincial treasury chambers were created to manage state property, collect taxes, audit accounts and manage other financial affairs. The provincial treasury was subordinate to the provincial and district treasuries, which kept state revenues. Treasury chambers existed until the 20th century, although some of their functions were subject to changes.
Thus, Catherine II continued the course of Peter I towards strengthening local self-government, transferring new functions to it, endowing it with independent financial resources. During her reign, the budgets of cities were noticeably strengthened.
In 1802, the Manifesto of Alexander I (1777-1825) "On the Establishment of Ministries" created the Ministry of Finance. In 1809, a program of financial transformations was developed - the Plan of Finance. The appearance of this document is associated with the name of a major statesman (1772-1839). The program contained a number of urgent measures aimed at eliminating the budget deficit, increasing the revenues of the treasury, including by raising taxes and introducing new taxes.
A few years after the "Plan of Finance", namely in 1818, the first major work in the field of taxation appeared in Russia - the book (1789-1871) "Experience in the Theory of Taxes". This book shows that the work of Western economists was well known in Russia. There was also domestic experience. “All the wealth of the people,” N.I. Turgenev, - stem from two main sources, which are: the forces of nature and the forces of man. But to extract wealth from these sources, funds are needed. These means consist in various tools, buildings, money, and so on. The value of these tools, buildings, money is called capital. All taxes generally flow from three sources of public revenue, namely: from income from land, from income from capitals, from income from work.
N.I. Turgenev puts forward a new task for that time. It requires in advance to study and predict the possible consequences of the introduction or change of certain taxes. This requirement is still relevant to our economy.
During the 19th century, the main direct tax was poll tax. The number of payers was determined by audit censuses.
Along with the main rates for direct taxes, earmarked allowances. These, in particular, were surcharges for the construction of state highways, for the installation of water communications, temporary surcharges to speed up the payment public debt(active from 1812 to 1820). From the nobles, who had an income above the established amount, only the last of the listed taxes was levied - for the payment of state debts. Moreover, the nobles who lived abroad outside the service and lived on income outside the fatherland, "had to pay twice."
In addition, there were special government fees. For example, in 1834, a toll was introduced on the St. Petersburg-Moscow highway, which had been completed by that time. By 1863, this tax had extended to 23 highways. Passenger fees charged railways, shipping companies, for the transportation of rail cargo at high speed, fees in seaports.
They also acted duties on property passing by inheritance or by deeds of donation. At that time, these fees were collected only from persons who did not have a direct right to inherit. In addition to state taxes, there were local.
By the mid-1850s, Russia's financial position had been undermined by the Crimean War. The budget deficit had to be covered by raising taxes, attracting loans and working printing press. At the same time, customs duties were reduced to revive the industry.
In 1863, significant changes took place in the tax system of Russia. Instead of a poll tax, they began to collect from the townspeople city property tax. This tax was imposed not only, but also factories, factories, baths, warehouses, gardens, vegetable gardens, greenhouses and other buildings, as well as vacant land.
On the basis of the laws of Catherine II on merchant guilds, a reorganization began trade tax. Changes took place in 1863, 1865, 1885 and 1898. The most important part trade tax began to be duties on the right to trade and crafts. In order to engage in commercial and industrial activities, entrepreneurs had to take certificates annually and pay the appropriate fee to the budget. Two types of certificates were provided: guild (merchant) and just trade.
In 1898, the Regulations on the state trade tax appeared. This tax, which was a complex of direct salaries and non-salary taxes on commercial and industrial activities, existed in Russia until the 1917 revolution. Basic trade tax consisted of a tax on trading establishments and storage facilities, a tax on industrial enterprises and a tax on certificates for fair trade. These taxes were levied at fixed rates, differentiated by provinces of Russia, with an annual sampling of trade certificates.
Value additional trade tax depended on the size of the fixed capital and profit of the enterprise, as well as on whether the enterprise is a guild or joint-stock company.
In 1875 the state, introduced in 1864, was replaced land tax. The total amount of tax from each province and region was determined by the product of the territory subject to taxation in tithes by the salary (rate) of tax from a tithe of convenient land or forest. The salary (rate) of the tax ranged from 1/4 kopeck in the Arkhangelsk and Olonets provinces to 17 kopecks in the Kursk province.
As a result of the measures taken budget deficit managed to eliminate. This was greatly facilitated indirect taxes. Among indirect taxes, the largest income for the state was brought by the excise tax on alcoholic beverages or, as it was called in Russia, drinking tax. The country has long brewed honey, beer, mash. Wine and vodka began to spread only from the XIV century. They were traded by state kissers, who took an oath of good faith and, in confirmation of the oath, kissed the cross, from where their name comes from. Tselovalniks were controlled by elected tavern heads.
Before Catherine II, the transfer of the drinking business to the farm was a rare case. In 1817, the leases were temporarily canceled, and in Russia they returned to the state-owned sale of wine. But after 10 years they were introduced again in the interests of replenishing the treasury. Since 1863, the leases were finally abolished and an excise tax was introduced in the amount of 4 kopecks per 1 degree of strength of the drink. In addition to the excise tax, a patent for the sale of alcohol became a form of drinking tax.
In addition, there were various excises: for tobacco, matches, sugar, kerosene, salt, pressed yeast and a number of other goods. The system of excises, like customs duties, was not only of a fiscal nature. She also provided state support domestic entrepreneurs, defended them in the competition with foreigners.
Basic direct tax - poll tax- more and more outlived himself, not answering economic conditions Russia. Its repeated increase only led to an increase in arrears. Nevertheless, the government for a long time did not dare to completely abolish the poll tax and replace it with income taxation, limiting itself only to the abolition of the poll tax for certain categories population.
The poll tax was abolished only in 1882. This event is associated with the name of the Minister of Finance of Russia, Nikolai Khristianovich Bunge (1823-1895). Instead of the poll tax, it was necessary to increase the tax on urban real estate, land tax, stamp duty, establish a tax on inheritances and a tax on income from money capital. Four years later, the quitrent tax from the peasants was transformed into.
So, tax system countries became more and more difficult. Therefore, reforms were needed in tax administration. Until 1861, clerks were responsible for paying taxes on the estates. Taxes were levied from state peasants by elected zemstvo authorities: tenth, sotsky, tselovalniks. In 1861, the functions of collecting taxes were transferred to peace mediators, and in 1874 tax supervision was given to the county police. Thus, the collection of taxes began to be led by police officers - the heads of the police in the county. In the 1880s, provincial and district tax offices were created. They were elected for a period of three years by the provincial zemstvo assembly, the provincial Duma and the merchant society.
In 1885, on the initiative of N.Kh. Bunge established the institution of tax inspectors. Tax inspectors were entrusted with direct work with taxpayers on the ground, including the appointment and collection of all direct taxes and control over their collection. At the same time, tax inspectors also had the authority to conduct audits in county financial authorities and local governments. It is the Tax Inspectorate that can be considered the forerunner of modern tax service Russia. Therefore, 2010 marks not only the 20th anniversary of the creation of the tax authorities of Russia, but also 125 years since the formation of the modern prototype of this department - the Tax Inspectorate within the structure of the Ministry of Finance. Tax inspection lasted until 1917, showing high efficiency
Vira is an Old Russian and Old Norse measure of punishment for murder, expressed in the recovery of monetary compensation from the culprit.
Verv - an ancient community organization in Russia and among the Croats
In addition to exit or tribute, there were other Horde hardships, for example, pits - the obligation to deliver carts to Horde officials
Pogost is an administrative-territorial unit in Russia
Direct income tax was levied only from eastern foreigners, whose able-bodied man was taxed with fur or fur tribute, known as "yasak"
The income of the Order of the large parish consisted of fees from shops, guest houses in cities, cellars, measures for drinking and goods, customs, etc. The money collected was spent on the maintenance of visiting foreign merchants, on the issuance of maintenance to Russian ambassadors sent abroad, on the construction of ships and the purchase of goods, on the salary of clerks, workers at the courts and at the royal Salt Court
Manufactory College - a collegial body of state power responsible for the development of Russian industry, the creation and functioning of manufactories
Streltsy taxes - money collected from the urban population
Initially, the guild fee was 1% of the declared capital (regardless of the guild), but subsequently both the size of the guild fee and minimum dimensions declared capital required to enroll in a particular guild
MM. Speransky later wrote: "By changing the system of finance ... we saved the state from bankruptcy"
On the back title page books by N.I. Turgenev, the author's order was printed: "The writer, assuming all the costs of printing this book, provides the money that will be received for the sale of it, in favor of the peasants held in prison for arrears in tax payments"
The rapid growth of the urban population led to the fact that in 1894 a state apartment tax was introduced in Russia, which was paid by the owner of the apartment (it does not matter whether the apartment was his property or was rented)
In accordance with the rules of 1864, all former zemstvo fees were divided into state, provincial and county, as well as private zemstvo fees.
The essence of the redemption operation was as follows: under the land acquired by the peasants, the government issued special interest-bearing credit obligations (redemption certificates), for which the peasants were obliged to pay interest to the treasury annually for 49.5 years and repay part of the principal amount
Direct taxes.
A direct tax is a tax levied by the state directly on the income or property of a taxpayer.
When the Russian troops successfully withstood the "standing on the Ugra" and the country, having gained freedom, stopped paying the Tatars - the Mongols "exit". And this meant that now it became possible to generate treasury revenues at the expense of not only indirect, but also direct taxes. It was this tax reform that Ivan III took up after the onset of peace. The "exit" was replaced by a direct tax to the Russian treasury - "given money". This tax had to be paid by the black-haired peasants and townspeople.
Chernososhnye peasants are a category of hard-working people in Russia in the 16th-17th centuries. Unlike the serfs, the black-sown peasants were not personally dependent, and therefore bore the tax not in favor of the landowners, but in favor of the Russian state.
Posad people are an estate of medieval (feudal) Russia, whose duties were to bear the tax, that is, to pay monetary and in-kind taxes, as well as to perform numerous duties. Ivan III established yamsky, pishalny taxes (for the production of cannons), fees for city and security affairs (for the construction of fortifications on the borders). And in order to collect taxes in full, Ivan III ordered a census of the Russian land in order (as we would put it today) to identify all taxpayers. I must say that such steps of Ivan III are fully consistent with modern taxation rules: in relation to organizations and citizens, it begins with their registration, since without this it is impossible to determine who should pay taxes. Under Ivan III, targeted tax collections began to acquire special significance, which financed the formation of the young Muscovite state. Their introduction was conditioned by the need to make certain public expenditures: food - for casting cannons, polonyanichesky - for the ransom of military people, serifs - for the construction of notches (fortifications on the southern borders), streltsy tax - for the creation of a regular army, etc. It was to the time of Ivan III that the oldest census salary book of the Votskaya Pyatina of the Novgorod Region dates back to with a detailed description of all the churchyards. In each churchyard, first of all, the church is described with its land and the yards of clergy, then quitrent volosts, villages and villages of the Grand Duke. Further, the lands of each landowner, the lands of merchants, the lands of the lord of Novgorod, etc. When describing each village, its name follows (pogost, village, village, village), its own name, the courtyards located in it, with the names of the owners. The amount of grain sown, the number of haystacks mowed, income in favor of the landowner, fodder following the governor, land existing in the village. If the inhabitants are engaged not in arable farming, but in other trades, then the description changes in accordance with this. In addition to tribute, dues served as a source of income for the treasury of the Grand Duke. Arable lands, hayfields, forests, rivers, mills, vegetable gardens were given for quitrent. They were given to those who paid more.
Indirect taxes
Indirect tax - a tax on goods and services, established as a surcharge on the price or tariff, in contrast to direct taxes, determined by the income of the taxpayer.
Indirect taxes were levied through a system of duties and taxes, the main of which were customs and wine.
Wine farms were introduced in the 16th century and acquired their greatest importance in the 18th and 19th centuries. Treasury income from the drinking tax was over 40% of all state budget taxes. Wine leases, collection system indirect tax, in which the right to trade in wine is given to private entrepreneurs. Farmers paid the state a predetermined amount of money, receiving the right to farm for public auction. They were especially developed in the 18th century. The massive introduction of the Wine Farm followed the decree of 1765. In 1765–67 they were distributed throughout the country (except for Siberia). The return to the farm (for a period of 4 years) was initially drawn up on a separate basis. drinking establishments, later by counties and provinces (until the beginning of the 19th century, the wine farming system did not extend to a number of western, northwestern, southwestern provinces and the Kingdom of Poland, where landowners and cities retained the right to trade in wine). From the 18th century Wine farming was one of the sources of the so-called primitive accumulation of capital. Customs duties are levied when performing export-import operations. The main circumstance that determined the development of the customs system of the XV-XVI centuries. was the formation of the Russian (Moscow state). Customs legislation is gradually taking shape in the state, legal norms regulating the sale and movement of goods are being improved, and financial fees are being tightened. Approximately from the middle of the 16th century, the apparatus for collecting duties was centralized, and customs taxation was regulated. Customs officers are placed under the patronage of the central government. The German diplomat Sigismund Herberstein (1486–1566), who visited Russia twice (in 1517 and 1526), wrote in the Note on Moscow Affairs: “A tax or duty on all goods that are either imported or exported is paid to the treasury. With every thing worth one ruble, seven money is paid, with the exception of wax, from which duty is levied not only by value, but also by weight. And with each measure of weight, which in their language is called a pud, they pay four money ”http://works.tarefer.ru/61/100154/index.html - _ftn6. Money at that time was equal to one second penny. In the middle of the XVII century. a single duty was established for trading people - 10 money (5 kopecks per ruble turnover).
Westernism
This phenomenon has not experienced a lack of attention from historians. The research material devoted to Westernism in one form or another is huge, and for the most part frankly biased, laudatory-complimentary and biased. In fact, the current situation in Russia is largely the result of ...
The influence of the Mongol-Tatar yoke on the development of Russian lands.
Frequent raids on Russia contributed to the creation of a single state, as Karamzin said: "Moscow owes its greatness to the khans!" Kostomarov emphasized the role of khan's labels in strengthening the power of the Grand Duke. At the same time, they did not deny the influence of the devastating campaigns of the Tatar-Mongol on Russian lands, the collection ...
The tragedy of the 2nd Shock
Meanwhile, the 2nd Shock Army was making desperate attempts these days to break out of the bag. June 4, 1942. 00 hours 45 minutes. We will strike from the Polist line at 20:00 on June 4. We don’t hear the actions of the troops of the 59th Army from the east, there is no long-range artillery fire. Vlasov. This breakthrough failed. Furthermore. Swept on...
