The unrest in Russia ended in 1613, when a new tsar was elected by the Zemsky Sobor - Mikhail Fedorovich Romanov(1596–1645), great-nephew of the first wife of Ivan the Terrible. When elected, Michael was 16 years old. He was in poor health, and he was not a strong person either. In fact, the country was ruled by his relatives and, first of all, by his father, Patriarch Filaret, who returned after the coronation of his son from Polish captivity.
The finances of the state were extremely upset. They did not pay taxes, and if they did, they almost did not reach the royal treasury. In 1620, a population census was carried out and the system of taxation that existed under Ivan the Terrible gradually began to be restored. The objectives of the census included: descriptions of cities, counties, listing churches, shops, courtyards, determining the number of tax payers, the amount of cultivated land subject to taxation, determining the profit and loss of cultivated land, identifying hard-working people who evade paying taxes. The latter were to be placed in their places.
The scribe's books were primarily of fiscal importance - on their basis, taxpayers were accounted for. The scribe books also performed the function of a cadastre, they resolved land disputes, sealed and certified the rights to own real estate, etc. Along with the scribe books, there were sentinel books and census books representing sets of information about property and crafts.
The state monopoly on the trade in beer, mead and vodka was restored. The trade in alcoholic beverages could only be carried out by sovereign people - kissers, who collected a special tax - the tavern collection - into the treasury. In accordance with the decree of 1637, if kissers were convicted of theft or self-interest, they were threatened with "the death penalty without any mercy."
A number of new taxes and fees were introduced. Trade duties began to be levied from industrial and commercial people - the so-called tithe tax, which was customs duty, paid mainly in kind (furs, fish, mica, bone, etc.). In 1667, during the reign of Alexei Mikhailovich, this fee was replaced by a monetary duty.
During this period, the "barn" (barn) became widespread - a state duty levied on merchants for the use of a barn (warehouse) in gostiny yards. The size of the "barn" in different areas ranged from 1 to 4 money per week. Taxation was carried out regardless of whether the merchant used the granary or not. Evasion of payment was punishable by confiscation of goods. The collection of "granary" was abolished in 1653 under Alexei Mikhailovich in order to develop trade. A number of new taxes were introduced, for example: a fee for watering livestock, for washing clothes, etc.
During the reign of Mikhail Fedorovich, foreign loans became one of the main sources of replenishment of the treasury: England provided Russia with cash loans, in return receiving the right to duty-free trade throughout the Russian state, as well as for transporting goods along the Volga to the East - to Persia, India, China and back . This caused serious damage to the development of Russian crafts and trade. The consequences of this will affect and create problems for future sovereigns for a long time to come.
In 1645 Tsar Michael died and his son succeeded to the throne Alexey Mikhailovich(1629–1676). In the first years of his reign, the tsar's educator, the boyar Morozov, actually ruled the state. The king himself earned the nickname "the quietest" for his meek disposition and piety.
During the reign of Alexei, a number of important events took place that entered the history of the state. In 1647, "salt riots" swept across the country, caused by ill-conceived tax policy states (which will be discussed below). In 1654, the famous Pereyaslav Rada took place, which marked the reunification of Russia and Ukraine. In 1658 the Orthodox Church split. In 1667 the country was shaken by an uprising led by Stepan Razin.
At the beginning of the reign of Alexei Mikhailovich, the wars with the Kingdom of Sweden and the Commonwealth required large expenses. The situation was complicated by a number of lean years, the loss of livestock from epidemic diseases. All this required certain changes in the country's tax system. To solve the financial problems of the state, the king held a series of events.
First of all, in 1646, a household census was carried out. The scribe books were gradually replaced by census books, reflecting mainly the number of peasant and township households.
However, the lack of a theory of taxation, the ill-conceivedness of practical steps in tax reforms sometimes led to grave consequences. Such was the decision to increase in 1646 excises on salt from 5 to 20 kopecks. per pound, i.e. four times. In general, the excise tax on salt is one of the most ancient taxes and is considered the most fair, since salt is consumed by all segments of the population, and, therefore, through the price of the goods, the tax is evenly distributed to all consumers. However, such a sharp increase in the salt tax in Russia hit first of all the poorest segments of the population, whose main food was salted fish. The increase in excise eventually led to mass starvation and powerful uprisings, collectively known as the salt riots. In 1648, the tax had to be reduced and more reasonable ways of solving financial problems had to be found.
In accordance with the Code of 1649, the Polonian tax, previously collected from time to time by special decree, became permanent and was collected annually "from all kinds of people." Townspeople and church peasants paid 8 money from the court, palace and landlord peasants - 4 money each, and archers, Cossacks and other low-ranking service people - 2 money each.
The Streltsy tax, which under Ivan the Terrible was an insignificant tax of bread, under Alexei Mikhailovich grew to the value of one of the main direct taxes. She was paid both in kind and in money.
According to the Decree of 1651, the drinking collection system was abolished, and alcoholic beverages were now allowed to be sold only in state-owned and mug yards, which were created in suburbs and large villages. The sale of drinks and the collection of the drinking tax were carried out "on faith" by the kissers. However, in 1663 the farming system was restored in some areas.
In 1646, the tobacco monopoly was abolished and the Decree of 1631 on the death penalty for the trade and use of tobacco, called "God-hating and blasphemous potion", was restored.
Trade duties were the most important source of revenue for the treasury. In 1653, scattered trade duties were replaced by a single trade duty, levied at a rate of 5% on the price of goods. This duty can be considered a prototype of the modern sales tax. At the same time a series of extraordinary taxes were introduced in the form of fifth, tenth, and fifteenth money. These extraordinary fees were levied on the income of merchants in the amount of 20%, 10%, 6%, and 7%, respectively, mainly for military needs.
The amount of income and tax salary for each payer was determined by elected people on the basis of "cut lists", according to which the population paid a direct tax. The fifteenth money was charged once, the tenth - four times, the fifth - three times. The fifth money was not charged with an annual income of less than 10 rubles. .
During the same period, measures were taken to streamline customs duties. In 1653, the Trade Charter was put into effect, which, instead of heterogeneous, rather random customs duties and benefits, introduced a fairly clear system aimed primarily at protecting Russian merchants and artisans.
The external customs duty was set at 8 and 10 per ruble. Foreigners paid, in addition, 12 money from imported and exported goods and another 4 money from the ruble of travel duty. In general, for foreigners, the customs duty was 12–13%, and for Russians who exported goods abroad, it was 4–5%. Thus, the Trade Charter was clearly protectionist in nature. In 1667, the duty rates were specified in the New Trade Charter. The previous rates have been preserved, but a provision has been added that when traveling inland, a foreigner must pay another hryvnia (10 kopecks) per ruble, i.e. additional 10%.
At that time, the tax on property (mainly land), which was inherited, became widespread at that time. The tax was levied on all heirs without exception (even heirs in a straight line) at a rate of 3 kopecks. from a quarter of the land that was inherited.
In addition to these monetary and natural taxes and duties, natural duties were widely used ( different kind, but quite burdensome in scope):
The most important organizational event in the field of taxation was the creation in 1655 of the Counting Order, which began to analyze and verify the activities of other financial orders, control the income and expense books of the state. All this made it possible to streamline the financial economy of the state and accurately determine its budget. As a result, by 1680 state revenues amounted to 1,203,367 rubles. (with expenses amounting to 1,125,323 rubles), direct income accounted for 44% of all treasury income, indirect tax revenues accounted for 53.3%, and extraordinary taxes and other income accounted for 2.7%.
At Fyodor Alekseevich(1661-1682), who succeeded his deceased father on the throne in 1676, quite significant changes were made in taxation. The most important was the introduction in 1679 of the yard tax instead of the per-sow taxation, which significantly expanded the circle of payers at the expense of people ("backyard" and "business") who served the farms of the feudal landowner, but lived in special courtyards and had their own household. The transition to household taxation was prepared by the 1646 census, the results of which were corrected by the 1678 census.
Household taxation, as well as field taxation, was carried out by spreading method. The total amount of tax revenues to the treasury from each territory was determined centrally, and the peasant community and the settlement laid out taxes between the courtyards. The tax burden was set on a larger scale for the settlements and black-sown peasants in comparison with privately owned peasants.
Household taxation was simpler than land taxation, it gave clearer criteria for the distribution of duties for paying taxes between individual townships and communities, significantly reduced the possibility of arbitrariness and bribery when taking into account payers and distributing the tax burden. If the land tax system was characterized by illegal methods of tax evasion (in particular, by introducing distortions into scribe books for bribes - "promises"), then with household taxation, methods of legal avoidance or reduction of tax liabilities are widely used.
Since the unit of taxation was the yard, and the number of yards was determined by the number of gates, then "the peasants began to crowd the yards, crowding as many people as possible in them, or they fenced three, five or even ten yards into one, leaving one gate for passage, and the other they were taken away by fences. Agriculture did not improve, and state revenues decreased ".
The reaction of the authorities to these actions was the abolition of the household tax and its replacement under Peter I with poll taxation in 1724. Household taxation lasted less than 50 years (from 1679 to 1724). For comparison: land tax was levied for more than three centuries from the time of the Mongol invasion.
During the reign of Fyodor Alekseevich, a number of serious organizational measures were also carried out, the most important of which was the abolition of parochialism and the burning of all parochial books. A reform of financial institutions was carried out: the order of the Great Treasury becomes the main body exercising control over the collection of taxes and duties.
The policy of protectionism developed under Alexei Mikhailovich continued, as well as the policy of controlling income from drinking. In accordance with the list of 1680, the main source of state revenues were customs and tavern fees, which accounted for 49% of all treasury revenues (direct taxes gave 44%).
Under Fyodor Alekseevich, the Decree of 07/18/1681 completely abolished the farming system, which had been limitedly used since 1663 in some areas, for the sale of drinks, and the only form of sale again became trade in state and mug yards through kissers.
As noted by V. O. Klyuchevsky, the government monitored tax revenues, “entrusting customs duties and the sale of wine to faithful (sworn) heads and kissers, who were obliged to choose for this from their midst local tax-paying inhabitants, and shortfalls were collected from elected officials or from themselves. voters, if the latter overlooked and did not report in time about the theft or negligence of the former.
In general, this time is characterized by a further increase in tax oppression and, as a result, by many uprisings. In 1682, there was an uprising of Moscow archers, supported by the city lower classes and lackeys, which received the name of Khovanshchina, after its leader, Prince N. A. Khovansky. The uprising was suppressed in 1682. One of the reasons for the uprising was the severity of the tax burden for the population. Subsequently, by royal decree, the tax was reduced by almost one third and decomposed into ten categories, based on the welfare of the cities.
Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.
Hosted at http://www.allbest.ru/
Introduction
taxes are obligatory, individually gratuitous payments collected from organizations and individuals, in the form of alienation, belonging to them on the right of ownership, economic management or operational management of funds, in order to financial support activities of the state and municipalities.
The concept of "tax" has its roots in the depths of centuries. At the dawn of human civilization, philosophers interpreted the tax as a socially necessary and useful phenomenon, despite the fact that known to them tax forms were barbaric: spoils of war, the use of slave labor, sacrifices, etc. The appearance of taxes is associated with the very first social needs. With social development, tax forms gradually changed, approaching their modern content.
Taxes are a necessary link economic relations society since the inception of the state. Development and change of forms state structure always accompanied by a transformation of the tax system. With the help of taxes, the relationship between entrepreneurs, enterprises of all forms of ownership with state and local budgets, with banks, as well as with higher organizations is determined. With the help of taxes, foreign economic activity is regulated, including the attraction of foreign investment, self-supporting income and profit of the enterprise are formed. In addition to this purely financial function, the tax mechanism is used for the economic impact of the state on social production, its dynamics and structure, on the state of scientific and technological progress. In this regard, the significance of the tax system of the state and the principles of its organization and functioning acquire a special role.
There is a lot of valuable and useful information in the Western experience of creating and operating an effective tax system. But when using it, it is necessary to take into account the objective conditions in which the tax system is created and developed, and the specific state of the economy in each country, and the level of accumulated wealth, and even the psychological attitudes and traditions of the population.
Recent reforms show a desire Russian government to a fundamental change in the situation in the country. A large-scale reform program in tax policy has been under way for more than two years. The result of the measures taken has already become a more even distribution tax burden for all taxpayers, a positive change in the revenue structure, improved administration, legalization of many taxpayers. The most important intermediate result was a real reduction in the overall tax burden on the economy, supporting the further economic growth of Russia.
The purpose of this course work is to consider the evolution of the tax system in Russia.
The objectives of the course work are:
Characteristics of the main stages of the emergence of taxation;
Study of the formation and development of the tax system in Russia;
Analysis of the current tax system.
1. Stages of the emergence of taxationinRussia
1.1 Taxes in Ancient Russia
The unification of the Old Russian state began only at the end of the 9th century. Tribute was the main source of income for the princely treasury. It is, in fact, at first an irregular, and then more and more systematic, direct tax. Prince Oleg, having established himself in Kyiv, he began to establish tribute from subject tribes. According to the historian S.M. Solovyov, "some paid with furs from the smoke, or inhabited dwellings, some for a hat from the ral." Under the hat, apparently, one should understand foreign, mainly Arab, metal coins that were then circulating in Russia. "From Rala" - i.e. from a plow or plow.
Prince Oleg established tribute to the Ilmenian Slavs, Krivichi and Mary. In 883, he conquered the Drevlyans and imposed tribute: a black marten from housing. The following year, having defeated the Dnieper northerners, he 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. This 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. The latter were paid two hats from the ral, and now they began to pay one hat each.
At the same time, information about the Russian hryvnia appears. The population of Novgorod was obliged to pay the prince 300 hryvnias annually. It was a target collection for the maintenance of a mercenary squad for the defense of the northern borders. A hryvnia was a silver ingot of various shapes, usually oblong, which served as the largest exchange sign in Russia until the 14th century.
Tribute was collected in two ways:
1. "wagon" when she was brought to Kyiv;
2. “polyudem”, when the princes or princely squads themselves went after her.
One of these trips to the Drevlyans ended sadly for Oleg's successor. Prince Igor. According to N.M. Karamzin, Igor forgot that "moderation is the virtue of power", and burdened the Drevlyans with a burdensome tax. And having received it, he returned to demand a new tribute. The Drevlyans did not tolerate "double taxation", and the prince was killed.
It was also known in ancient Russia that there was a land taxation.
Indirect taxation existed in the form of trade and judicial duties:
1. duty "myto" - was charged for the transportation of goods through mountain outposts;
2. duty "transportation" - for transportation across the river;
3. "living room" duty - for the right to have warehouses;
4. "trade" duty - for the right to arrange markets;
5. duties "weight" and "measure" were established respectively for weighing and measuring goods, which was a rather complicated matter in those years;
6. court fee "vira" - charged for murder;
7. "sale" - a fine for other crimes.
Court fees usually 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, and the prince - a fee of 12 hryvnias. If the murderer fled, the residents of the district where the murder was committed paid the vir. The obligation of the inhabitants of the district - to catch the killer or pay the virus for him - contributed to the disclosure of crimes, the prevention of hostility, quarrels, and fights. Public vir was not paid in the event of a murder during robbery. Having arisen as a custom, these orders were legalized in Russkaya Pravda Prince Yaroslav the Wise (978 - 1054).
It is interesting that the same fee as for a serf was established for killing someone else's horse or cattle. The same amount of duty was paid for the kidnapping of a beaver from a trap.
After the Tatar-Mongol invasion, the “exit” became the main tax, levied 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 charged from every male soul and from the head of cattle.
Each specific prince himself collected tribute in his own inheritance and transferred it to the Grand Duke for sending to the Horde. But there was another way of collecting tribute - "payoff". Farmers were mostly 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 "exit" began to depend on the agreements between the great princes and the khans. Conflict Dmitry Donskoy(1350-1389) with Mamai - the actual ruler of the Golden Horde, according to S.M. Solovyov, began with the fact that “Mamai demanded tribute from Dimitri Donskoy, which the ancestors of the latter paid to the khans Uzbek and Chanibek, and Dimitri agreed only to such tribute as had recently been agreed between himself and Mamai; the invasion of Tokhtamysh and the detention of the son of the Grand Duke Vasily in the Horde later forced Donskoy to pay a huge output ... they took half a ruble from the village, and gave gold to the Horde. In his will, Dimitry Donskoy mentions a withdrawal of 1,000 rubles.
And already with the prince Vasily Dmitrievich(1371-1425) mentions "exit" first at 5,000 rubles, and then at 7,000 rubles. The Nizhny Novgorod principality paid at the same time a tribute of 1,500 rubles.
In addition to exit or tribute, there were other Horde hardships. For example, "pits" - the duty to deliver carts to the Horde officials. This should also include the content of the Horde ambassador with a huge retinue.
The collection of direct taxes into the treasury of the Russian state itself became almost impossible. Tariffs were the main source of domestic revenue. Trading fees were especially large sources of income. They increased significantly due to the addition of new lands to the Moscow principality under the prince Ivan Kalita(? - 1340) and his son Simeone Gordom (1316-1353).
Trade duties at that time were usually as follows:
1. from the cart of duties - “money”;
2. if someone goes without a cart, on horseback, but for trade - pay “money”;
3. from a plow (rook) - "altyn".
The annals mention the duty from silver casting, from the branding of horses, the living room, from salt pans, from fisheries, guard duty, honey duty, duty from marriages, etc.
A toll collector in the 12th century in Kyiv was called an "octopus". He charged "osmnichee" - a fee for the right to trade. Since the XIII century in Russia, the name "customs" for the main collector of trade duties has come into use. Apparently, this word comes from the Mongolian "tamga" - money. The "customs officer" had an assistant, called the "collector".
The "exit" payment has been terminated Ivan III(1440-1505) in 1480, after which the creation began again financial system Russia. As the main direct tax Ivan III introduced this money from black-haired peasants and townspeople. New taxes followed:
1. "pit", "squeaky" - for the production of guns;
2. fees for city and serif affairs, i.e. for the construction of notches - fortifications on the southern borders of the Moscow state.
It was to the time of Ivan III that the oldest census salary book “Votskaya Pyatina of the Novgorod Region with detailed description all the graveyards." 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), 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, “tire” served as a source of income for the treasury of the Grand Duke. Arable lands, hayfields, forests, rivers, mills, and vegetable gardens were allotted for quitrent. They were given to those who paid more.
The description of the land has importance, since in Russia, back in the period of the Tatar-Mongol rule, a “land tax” was formed and developed and developed, which included the “land tax”. The latter was determined not only by the amount of land, but also by 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 determination of taxes on this basis. "Sokha" was measured in "four" (about 0.5 acres), its size in different places was not the same - it depended on the area, soil quality, land ownership.
The “soshnoe letter” was compiled by a scribe with his assistants. Descriptions of cities and counties with population, households, categories of landowners were summarized in scribe books. "Sokha" as a unit of tax was abolished in 1679. By that time, the yard had become the unit for calculating direct taxation.
Indirect taxes were levied through a system of duties and taxes, the main of which were customs and wine.
Thus, the financial system of Ancient Russia began to take shape only from the end of the 9th century, during the period of the unification of the ancient Russian tribes. Tribute was the main form of extortion to the princely treasury. After the overthrow of the Tatar-Mongol yoke, the tax business was radically reformed IvanIII(late 15 - early 16). Introduced Russian direct (poll tax) and indirect taxes(excises and duties). At this time, the foundations of tax reporting were laid, the first tax return- "short letter". Square land plots was translated into conditional taxable units - "plows", on the basis of which direct taxes were collected.
1.2 Taxand during medieval Russia
Ivan the Terrible(1530-1584) multiplied the state revenues by the best order in collecting taxes. Under him, farmers were taxed with a certain amount of agricultural products and money, which was recorded in special books. Some peasants presented to the treasury a fifth or fourth share of the collected grain, rams, chickens, cheese, eggs, sheepskins, etc. Some gave more, others less, depending on the abundance or lack of land.
So, with regard to direct taxes, the main object of taxation was the land, and the layout 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 time to time, scribe books were renewed and checked.
From the time of Ivan the Terrible, in industrial places, the layout of taxes began to be carried out not according to "ploughs", but "by stomachs and crafts." “Direct income tax” was levied only from eastern foreigners, in whom every able-bodied man was taxed with fur or fur tribute, known as “yasak”. Many in-kind duties at this time were replaced by cash dues.
In addition to the usual direct taxes and dues, targeted taxes were widely practiced under Ivan the Terrible. These were:
Yamsky money;
Streltska file, to create a regular army;
Polonyanichnye money, for the ransom of military people captured, and Russians, driven into captivity.
The layout and collection of taxes were carried out by the zemstvo communities themselves through elected payers. They observed that tax burdens were distributed evenly "according to wealth", for which so-called "salary books" were drawn up.
Chief among the indirect taxes remained trade duties levied on any movement, storage, or sale of goods; customs duties, which were regulated during the reign of Ivan the Terrible; court fees.
Trade duties were very often farmed out, which served as a serious obstacle to the development of trade, especially as a result of their artificial complication, nit-picking and extortion on the part of tax-farmers and collectors hired by them.
In 1571, a Novgorod customs letter was issued on the collection of duties on the Trade side in the sovereign's oprichnina. And here the Novgorodian is given an advantage over non-residents. The diploma warns: do not sell honey, caviar and salt without weight. The violator faces a serious fine. All duties should be taken from the goods of the royal, metropolitan, vicegerent, boyar, from the villagers and from all without exception. Customs officers were instructed to ensure that merchants and foreigners did not take money, silver and gold to Lithuania and to the Germans. Customs officers had to take a paid duty along the banks of the Volkhov River from ships and rafts with a floating weight.
In 1577, firm duties were established there on the Trade side from the courtyards of living rooms and shops. The royal treasury received fees from public baths, from the drinking trade, since the manufacture and sale of beer, honey and vodka were exclusively the prerogative of the state.
At the end of the 16th century, a special royal patrimony, which included 36 cities with villages and villages, delivered to the treasury of the Palace Department, in addition to cash quitrent, bread, livestock, birds, fish, honey, firewood, hay. Various city duties - trade, drinking, judicial, bath - brought 800 thousand rubles to the treasury of the Great Parish. Surplus income from the orders - Streletsky, Foreign, Pushkarsky, Razryadny, etc. was also sent here.
The political unification of the Russian lands dates back to the end of the 15th century. However, a coherent system of public finance management did not exist for a long time. Most of the direct taxes were collected by the Order of the Grand Parish. At the same time, territorial orders were engaged in taxation of the population:
First of all, the Novgorod, Galich, Ustyug, Vladimir, Kostroma couples, who performed the functions of cash desks;
Kazan and Siberian orders, which collected yasak from the population of the Volga region and Siberia;
An order from a large palace that taxed the royal lands;
The order of the large treasury, where the fees from the city crafts were sent;
A printed order, which charged a fee for affixing acts with the sovereign's seal;
Treasury patriarchal order in charge of taxation of church and monastery lands.
In addition to the taxes listed above, the Streletsky, Posolsky, Yamskaya orders collected. Because of this, the financial system of Russia in the XV-XVII centuries was extremely complex and intricate.
She was somewhat ordered in her reign Alexey Mikhailovich(1629-1676), who created the "Counting Order" in 1655. Examination financial activities orders, analysis of income and expense books made it possible to accurately determine the budget of the state. In general, after the troubled times for the new Romanov dynasty, finances were the most sore point.
Polonyanichnaya tax, which was collected from time to time by special order, in the reign of Alexei Mikhailovich became permanent (according to the Code of 1649.) And was collected annually from all people. Posad inhabitants and church peasants paid 8 money each from the court, palace and landlord peasants - 4 money each, and archers, Cossacks and other service people of lower ranks - 2 money each. Under Ivan the Terrible, the Streltsy tax was an insignificant tax of bread, and under Alexei Mikhailovich it grew to the value of one of the main direct taxes and was paid both in kind and in money. Duties were developed from various private transactions, from requests to administrative institutions, from letters issued from there - non-remunerated fees.
The absence of the theory of taxation, the thoughtlessness of practical steps sometimes led to grave consequences. The government of Alexei Mikhailovich resorted to emergency collections. First, the twentieth, then the tenth, then the fifth money was charged from the population. Thus, direct taxes "from the bellies and crafts" rose to 20%. Increasing direct taxes has become difficult. And then an attempt was made to improve the financial situation with the help of indirect taxes. In 1646, the excise tax on salt was increased from 5 to 20 kopecks per pood. By the way, this measure was also applied in other countries. The calculation was that salt is consumed by all segments of the population and the tax will spread evenly on everyone.
However, in reality it turned out that the poorest population was hard hit. It fed mainly on fish from the Volga, Oka and other rivers. Caught fish was immediately salted with cheap salt. After the introduction of the specified excise tax, it turned out to be unprofitable to salt the fish. The fish spoiled in huge quantities. There was a shortage of the main food product. In addition, people engaged in heavy physical labor have the most intense salt metabolism and they need more salt than the average person.
In Russia, the salt tax had to be abolished after the popular (salt) riots in 1648, and work began to streamline finances on more reasonable grounds.
First of all, a clear customs system was introduced instead of random customs duties and exemptions. In 1653, the Trade Charter was issued. The external customs duty was set at 8 money per ruble and 10 money per ruble, i.e. 4 and 5%. Foreigners paid, in addition, 12 money from the imported and exported goods customs duty and another 4 money from the ruble for travel duty. In general, for foreigners, the customs duty was 12 - 13%, for Russians who exported goods abroad 4 - 5%, i.e. The Trade Charter was clearly protectionist in nature.
In 1667, the rates were specified by the New Trade Charter. A duty of 8 and 10 money per ruble for Russians and plus 12 money per ruble for foreign merchants has been preserved. But a provision was added that when traveling inland, a foreigner pays another hryvnia per ruble, or an additional 10%.
The previously introduced property tax has become widespread. It was levied in the amount of 3 kopecks from a quarter of the land that was inherited from everyone without exception, even from heirs in a straight line.
Thus, in the XVI-XVII centuries, taxation in Russia was streamlined and brought into a system. Taxes become the main source of the budget. Special bodies were created, whose competence included control over the fiscal activities of orders, over the implementation of the revenue side of the budget.
1.3 reformsPetraI
Large-scale state reforms in Russia, affecting all areas of the economy, including finance, are associated with the name PetraI(1672-1725). In the time preceding it, the financial system of Russia was oriented towards increasing taxes as the needs of the treasury arose and increased, regardless of the real economic situation of the country. Peter made efforts to rise productive forces, seeing in this the necessary conditions for strengthening the financial position. The national economic circulation included new crafts, the development of still untouched wealth was carried out. New tools of production and new methods of labor were introduced in all branches of the economy. Mining, manufacturing industry developed, the country was covered with a network of factories and manufactories.
Peter began to establish state-owned factories and plants. But at the same time, he provided for their transfer in the future to private hands. The initiators of production were given significant cash loans, benefits, to industrial enterprises settlements were attributed, which made it possible to solve the problem of workers. It was during this period that Russia arose:
Metallurgy;
mining industry;
Shipbuilding;
cloth business;
Sailing business.
Actively adopting foreign experience, Russia pursued a protectionist policy, including through customs duties. The occupation of breeders and manufacturers was put on a par with the public service.
Industrial development required improved trade. Trade was hampered by the condition of the means of communication, and this was of the utmost concern to the king. He planned to connect the Baltic and Caspian Seas through a system of canals. Under him, a canal was dug, connecting the rivers Una and the Creator, work began on the construction of the Ladoga Canal. Peter I insistently suggested to Russian merchants that they form trading companies and pool their capital. All these measures, while yielding large returns in the future, by expanding tax base sometimes required immediate expenses. In addition, Russia in that era waged continuous wars. The reorganization of the army, the construction of the fleet required more and more additional costs. In addition to the "streltsy tax", military taxes were introduced: dragoon, recruit, ship money, apply for the purchase of dragoon horses, and other taxes were introduced. Peter established a special position - profit-makers, whose duty was to invent new sources of income for the treasury. So the “stamp duty”, “head tax” from cab drivers was introduced - a tenth of the income from hiring them, taxes from inns, from stoves, from floating ships, from watermelons, nuts, from the sale of edibles, from renting houses, icebreaking and others taxes and fees. Even church beliefs were taxed. For example, schismatics were required to pay a double tax.
Through the efforts of profit-makers in January 1705, a duty was imposed on mustaches and beards. It was decided that from those who do not want to shave, take:
From courtiers and service people 60 rubles each;
From the guests and the living room hundreds of the first article - 100 rubles each;
Medium and smaller articles, from merchants and townspeople - 60 rubles each;
From boyar people, coachmen, church clerks and all kinds of ranks of Moscow residents, 30 rubles annually;
From the peasants they took a duty at the gates of 2 money from the beard at the entrance to the city and the exit from it.
In the future, profitmakers proposed a radical change in the taxation system, namely the transition to " poll tax". Until 1678, the unit of taxation was "plow", and since 1678, "yard" became such a unit. A method of tax evasion immediately arose: the yards of relatives, and sometimes just neighbors, began to be fenced off with a single wattle fence. The profit-makers proposed to move from the "household system" of taxation to the "per capita", the unit of taxation was instead of the yard "male soul".
In 1718, a per capita census of the population began, which took place in several stages until 1724 for the imposition of a "poll tax". At the same time, Peter I took a number of measures to ensure the fairness of taxation and an even distribution of tax burdens. The severity of some former taxes has been eased, especially for the poor. However, not everyone was of the same opinion, contemporaries noted the severity of the "poll tax", the increase in arrears. The main disadvantage of the poll tax, like any head tax, is that it does not take into account the different profitability of labor in different areas and industries. The second drawback is that the number of audit souls is a variable value, therefore, the calculation of the tax is rather conditional; the third - the tax was laid out directly on the audit souls, and not on the workers, which actually made it heavier.
Gave income and quitrent articles:
Government fishing;
Mills;
hay mowing;
vegetable gardens;
Beaver ruts;
Side care;
Breweries, etc.
Peter I came close to the idea of a trade tax. When conducting a census of townspeople - merchants, townspeople and suburban people - not only their courtyards, the nature of crafts and crafts were described, but also the volume of crafts and rent for the premises. Apparently, it was supposed to further differentiate the taxation of agricultural residents and townspeople.
Peter reorganized financial management. Along with the reorganization of the central administration, there were changes in the zemstvo institutions. The state of Peter I did not yet have a sufficient number of bodies capable of collecting drinking, trade and other duties. Usually this duty was assigned to representatives of the merchant class and other city dwellers. "Treasury taxes" were collected by elected zemstvo elders under the control of the governor. By a decree of January 30, 1699, the commercial and industrial population of cities and the peasants of sovereign volosts were granted the right to be governed by their elected stewards. In particular, they were supposed to collect state taxes instead of governors and clerks. This was a major step in the field of local government. With regard to indirect taxes, during the period described, "farming" became widespread. True, there was another attempt by Peter I to streamline the collection of indirect taxes. He tried to entrust their collection to retired officers and soldiers selected for this purpose, but this was not successful. In 1718, in each county, the zemstvo commissar began to be selected by the nobles to collect the poll tax, to monitor the local tax-farmers of state income items. They also had a number of police duties.
State revenues are constantly growing. In the second half of the reign of Peter I, the Russian state, despite the huge costs, managed with its own income.
In Russia, under the successors of Peter I, finances began to fall into disarray. Unlike his great ancestor Elizabeth(1709-1761) and Peter III(1728-1762) did not distinguish between state and their own income. Trade branches were turned into ruinous private monopolies. The economy in the state has ceased to be taken care of since the times Anna Ioannovna (1693-1740).
It must be said that in these years decisions were sometimes made that gave a quick financial effect, but which can hardly be considered useful in general. So, in 1765, it was recognized as necessary to give the wine trade to the "farming", which was done. Two years later, the “payoffs” became widespread. Increasing incomes, they gave rise to drunkenness, abuse in the wine trade, and the secret sale of vodka.
In 1775, Catherine II introduced fundamental changes in the taxation of the merchant class. She abolished all private trade taxes and the "poll tax" from merchants and established a "guild tax" from them. All merchants were divided into three guilds depending on their property status. In order to get into the third guild, it was necessary to have a capital of more than 500 rubles. Those who had less capital were considered not merchants, but philistines and paid a "head tax". With a capital of 1,000 to 10,000 rubles, a merchant was included in the second guild, and with a large capital - in the first. Checks of property were not carried out, denunciations of his concealment were not accepted. Initially, the tax was levied at a rate of 1% of the declared capital. After 10 years, the City Regulations were approved, which increased the amount of declared capital for enrollment in a particular guild. The tax rate remained the same. However, later it grew and at the end of the reign of Alexander I was 2.5% for merchants of the third guild and 4% for merchants of the first and second guilds.
As for the remaining “poll tax” on the main population of Russia, under Catherine II it was not quite the same tax that Peter I introduced. account. And since 1797, after the death of the Empress, the Russian provinces were divided into four classes depending on the fertility of the soil and their economic significance, and separate “head salaries” were assigned to each class.
Catherine II transformed the financial management system. In 1780, an expedition on 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, the fourth was in charge of collecting arrears, shortfalls and deductions. In the provinces to govern state property, collecting taxes, auditing accounts, managing other financial affairs, collegiate provincial treasury chambers were created. The provincial Treasury and county treasuries were subordinated to the Provincial Treasury, which kept state revenues. Treasury chambers existed until the 20th century, although some of their functions were subject to changes. Thus, Catherine continued the course of Peter I to strengthen local self-government, transfer new functions to it, and endow it with independent financial resources. During this period, the budgets of cities are strengthened, where quitrent items begin to play an increasingly important role. Taxes were levied:
At the beginning of the 19th century, political events in Europe, the war with Napoleon, required a constant strain on all of Russia's resources, including financial ones. In 1809, state budget expenditures were twice as high as revenues. At this time, a program of financial transformations was developed - the “financial plan”, associated with the name of a major statesman MM.Speransky(1772-1839). The program proposed a series of urgent measures to streamline income and expenditure. Plan M.M. Speransky was largely based on double and even triple tax increases. These and other measures made it possible to double the revenue side of the state budget during 1810-1812. At the same time, government spending was cut. It seems that the basic rules for spending public funds, proposed by M.M. Speransky and approved by the State Council of Russia in August 1810. They are as follows: expenses must correspond to income. Therefore, no new expense can be appointed before a source of income commensurate with it has been found. Costs should be divided:
A few years after the “financial plan”, the first major work in the field of taxation appeared in Russia: “Experience in the Theory of Taxes” Nikolai Turgenev(1818). The book testifies that in Russia the work of Western economists and the practice of taxation were well known. There was also domestic experience. N. Turgenev believed that all the wealth of the people stems from two main sources, the essence of which is: the forces of nature and human forces. But to extract wealth from these sources, funds are needed. These funds consist of various tools, buildings, money, and so on. The value of tools, buildings, money is called capital. All taxes generally flow from three sources of public revenue, namely:
N. Turgenev calls for extremely careful handling of taxes. He constantly reminds that taxes reduce people's wealth, because. part of the income is spent without multiplying this income. By taking away part of the capital from industry, taxes hinder its development. High taxes hurt even middle-income families. On this basis, speaking of taxes on consumption, he considers it desirable that the things necessary for life should always be free from taxes.
2. DevelopRussian taxation
2.1 Taxes in the USSR
The Soviet Union, having begun to build socialism, moved away from the path of tax reforms, which was followed by the USA, Great Britain, Germany, France, and Japan.
The belittling of the importance of commodity-money relations practically destroyed the tax system created in pre-revolutionary Russia. Soviet scientists claimed that socialist system management provided the state budget with fundamentally different sources of income than the system of capitalism. Taxes cease here to be the economic embodiment of the existence of the state. The state under socialism relies on all the constantly growing socialist property and socialist production, and therefore it receives the bulk of its income from the socialist economy.
In 1917, the era of natural qualitative tax transformations ended. The revolution of 1917 gave rise to a revolutionary tax on the bourgeoisie and the kulaks.
Also in 1917, the People's Commissariat for Finance (Narkomfin) was established. The beginning of the most severe centralization of financial resources was laid by the adoption of the resolution of the Central Executive Committee and the Council of People's Commissars of the USSR of December 21, 1931 "On Republican and local budgets". Regional budgets were transferred from their own revenue base to the formation of the vast majority of revenues, due to annual deductions from all-Union state taxes and income. This system proved to be extremely durable. It is still in effect in a modified form, allowing the center to determine local economic policy. All over the world, the development of regions is based on their own tax base, which ensures their economic independence.
In October 1918, an emergency tax of 10 billion was introduced. At the same time, taxes as a legal system ceased to play a major role in financing state needs. This role was performed by "indemnities", "issue of money" and "surplus appraisal".
Taxes in some way began to revive under the NEP. However, their revival took place in specific conditions. The idea of tax naturalization was developed in the work “On the food tax”. The purpose of the transition from "surplus appropriation" to "tax in kind" was to create incentives for the peasants to restore and expand the economy, increase the production and sale of agricultural products. "Prodnalog" was much less than "prodrazverstka". During this period, the foundations of the Soviet financial system were laid. In 1922, a transition was made to a single tax in kind on agricultural products, which was calculated in a single weight measure. Since 1923, collective farms have been involved in the payment of agricultural tax. A “labor tax” was extended to villagers, replacing the labor and horse-drawn service of 1919, a cash household tax, and two more civil targeted taxes to combat epidemics. In addition, additional taxes were levied: housing, military, etc. In general, the tax policy, which at that time was a policy of struggle for the construction of a new society, was reduced to emergency measures to restore order.
But due to miscalculations in the economic and financial policy, direct administrative dictate by the end of the 20s, a cumbersome budget system was formed, the treasury received 86 types of payments. During the NEP period, direct taxes were the main source of state revenue. In 1921 were introduced:
Trade tax, which was levied on the turnover of private industrial and commercial enterprises;
Excises on alcohol, wine, beer, matches, tobacco products, shell casings and other goods.
In 1922, to regulate the amount of savings of private capitalist elements, an income tax was introduced. Along with it, several taxes were levied:
Tax on goods transported by rail and water;
Building tax;
Rent from city lands;
Stamp duty on transactions, documents, invoices, bills of exchange and other government papers;
Payment for the use of public lands, etc.
In 1923, an income tax was introduced with an initial rate of 10%, then - 20% on the profits of enterprises. In addition to this enterprise tax after approval annual report transferred to the budget a differentiated percentage of deductions from profits.
Since the 1930s, taxes have become an instrument of political struggle. Tax system was replaced by administrative methods of taking profits.
In 1930, the main legislative act - the resolution of the Central Executive Committee and the Council of People's Commissars of September 2, 1930 "On Tax Reform" - carried out fundamental changes in the composition and structure of payments received by the state. In 1931, several more resolutions were adopted to correct the course of the tax reform. Two obligatory payments of state enterprises and organizations - turnover tax and deductions from profits - became the main payments to the budget. The turnover tax included:
trade tax;
forest tax;
Insurance tax and other payments previously paid by enterprises.
Deductions from the profits of enterprises also began to include income tax, payments from bills of exchange, and some others. The tax reform did not affect the collective farms, which continued to pay agricultural tax after 1930. At the same time, starting from this year, the proportional method of taxation, which was in effect when taxes were levied on cooperatives, began to be applied to them. Gradually, the collective farms began to be transferred to income taxation, calculated not according to the norms of profitability, but on the basis of the reporting data of the respective farms.
After the transformation of the system of payments of state enterprises and the collective farm-cooperative sector, changes in taxes from the population began. The income tax on citizens absorbed some other taxes on the population, and some of these taxes were abolished. Having lost its purpose as a means of combating the private sector, the trade tax was gradually transformed into a tax on handicraftsmen and artisans, fees on collective farm markets, and one-time treasury fees. Since 1931, widespread fees for cultural, economic and housing construction, transformed in 1933 into "kultzhilsbor".
The payments introduced in subsequent years were forms harmful to the economy. The vast majority of budget financing was due to subsidies to the military industries, heavy engineering, agriculture, on average up to 24% of the total volume budget spending made expenditure items for administration and defense.
Further transformation of taxes was associated with the Great Patriotic War. In 1941, a military tax was introduced (abolished in 1946). In the same year, a tax on bachelors, singles and small families was introduced to support single mothers, which lasted until the 90s. The turnover tax was at that time the main payment to the budget, it amounted to 41% of all budget revenues in 1954.
In the early 1960s, certain groups of individuals and enterprises engaged in the scientific and technical maintenance of the military industry were exempted from paying income taxes.
The system of standard payments of enterprises to the budget, formed by the beginning of the 1970s, was the prototype of the 1991 tax system.
The end of the 1980s can be called the period of the revival of the tax system in Russia. Tax policy is again becoming an instrument of political struggle: in Russia Boris Yeltsin introduces a special sovereign regime of taxation.
tax reform dues file
2.2 The tax system in the Russian Federation
Fundamentals of the current tax system Russian Federation were laid down in 1992, when a large package of laws of the Russian Federation on certain types of taxes was adopted.
The first attempts to switch to the tax system were made in the second half of 1990-1991, within the framework of the union state. Poorly prepared half-hearted steps in this direction have been replaced since 1992 by a more coherent structure of Russian tax legislation.
However, by changing the composition and structure tax revenue However, the tax reform of the early 1990s failed to radically change the collection procedure, as well as the principles for calculating many taxes, in many cases retaining the practice of Soviet times. This practice remains based on the orientation of the country's tax system towards its replenishment at the expense of state-owned or privatized enterprises (in contrast to developed countries, where the basis of tax revenues is income tax and social insurance income). Thus, Russia is characterized by a bias towards corporate income (primarily income tax) to the detriment of taxes on personal income and final consumption. This bias is primarily due to the fact that the level of taxation of profits and income from capital achieved in Russia is economically overstated and does not stimulate the economic development of enterprises.
In conditions rapid growth of the private sector, the preservation of the previous tax practice of levying taxes inevitably led to a decrease in the collection of taxes of the "market" type and a decrease in their share in budget revenues. The half-heartedness of reforms gave rise to a crisis in budget revenues, which became especially acute in 1993, when budget system Russia collected only 24.7% of GDP.
The second major step in reforming the country's tax system was made in 1995, when all off-budget funds(including the Federal Highway Fund), with the exception of four off-budget funds of the social insurance system.
The events that took place on August 17, 1998 sharply increased the role of taxes in the economic situation of the country, as any state in the post-crisis situation is trying to improve its economic situation by adjusting the tax system.
The main change in the tax system was that the main taxes providing the bulk of budget revenues were value added tax, excises, income tax, income tax and property tax, which form the basis of the tax systems of most countries of the world. These taxes provided 86.7% of all tax revenues in 1998. The most important achievement of the reform was the replacement of the turnover tax with a value added tax and excises.
An important feature of 1999 was the almost universal introduction of a sales tax in the regions of the country (including Moscow), the tax rate of which varies by region within the range of 2-5%. But by introducing a sales tax, the regions, in accordance with the law, must eliminate almost all other local taxes.
Introduction tax code RF.
In 1998, the first or so-called a common part Tax Code of the Russian Federation. This document regulates the most important provisions of the Russian tax system, in particular, the list of taxes and fees in force in Russia, the procedure for their introduction and cancellation, as well as the whole range of relations between the state and taxpayers and their agents.
The adoption of the first part of the Tax Code of Russia was a truly historic moment in the development economic reforms in our country. With the introduction of this legislative document, the first stage of a comprehensive review of the entire taxation system was carried out.
But the adoption of the first part of the Tax Code did not affect the specific application of federal, regional and local taxes and fees. Therefore, work was continued on the second, special part of the Code, which was adopted in August 2000 and entered into force on January 1, 2001.
The tax code is intended to become and will certainly become practically the only normative act regulating all tax issues, starting with relationships tax authorities and taxpayers, and ending with the procedure for calculating and paying all taxes provided for in it.
As a result of the adoption of the Tax Code, the total number of taxes in force in the Russian Federation has been reduced. The Tax Code establishes 28 types of taxes and fees instead of 48 taxes and deductions to off-budget funds established by federal legislation and more than 100 taxes, fees and other obligatory payments actually in force at the time of its adoption. At the same time, it is important to emphasize that the list of regional and local taxes has become exhaustive; no body legislature subject of the Federation and the representative body of local self-government has no right to introduce any tax that is not provided for by the Code. This qualitatively changed the business conditions for enterprises, rather sharply increased their confidence in the inviolability of the tax system.
If we consider the tax system established by the Tax Code from a qualitative point of view, then here we can also find quite a lot of positive changes. The streamlining of taxation is primarily associated with the abolition of previously existing irrational taxes and other payments of a tax nature, which violated the single economic space of Russia and prevented the free movement of goods and services across its territory.
At the same time, unification of taxes and other obligatory payments was carried out, including those with a similar tax base.
A large number of "small" taxes and fees, which provide insignificant revenues to the budgets, but are expensive to administer, have also been abolished. The most radical transformation was carried out in terms of contributions to state non-budgetary funds that existed before the adoption of the Code. social funds, which are now combined into a single social tax.
At the same time, new taxes appeared in the tax system of Russia, and the division of taxes into federal and regional ones changed. In particular, a regional gambling tax has been introduced, which replaces the income tax for enterprises engaged in this activity.
Sales tax introduced. The object of this tax is the volume of sales of goods, works and services sold in retail trade and consumer services for the population in cash. The introduction of this tax is quite controversial, since it practically duplicates the value added tax, having the same tax-free base. This is contrary to the most important principle of taxation, according to which each tax must have an independent object for taxation. This, by the way, is also recorded in Article No. 38 of the Tax Code of Russia.
...The history of the development of indirect taxation in Russia. The economic nature of indirect taxes, their place and role in the tax system of the Russian Federation. Foreign practice in the system of indirect taxes. The role and prospects of indirect taxes in the formation of the budget of the Russian Federation.
term paper, added 06/04/2014
Stages and directions of development of the taxation system in Russia: its state in the 90s, the prerequisites for the reform and the formation of the Code. The essence and functions of taxes in a market economy, their classification and varieties. Characteristics of the main taxes in the Russian Federation.
abstract, added 05/12/2013
Socio-economic essence of indirect taxes and prerequisites for their introduction into the tax system of the Republic of Kazakhstan. Current practice of calculation and collection of indirect taxes. Control over the completeness and timeliness of tax receipts to the budget.
thesis, added 05/26/2014
tax system as essential element market economy, the principles of its construction. Social or redistributive function of taxes. Duties and fees, their types. Characteristics of the main types of taxes. Problems of development of the taxation system in the Russian Federation.
term paper, added 03/13/2014
Formation of taxes. Formation of the foundations of the tax device and the system of taxes in Ancient Russia. The tax system during the period of "war communism", the new economic policy(NEP), approval of the totalitarian regime. Tax regulation in Ukraine.
abstract, added 03/09/2009
Socio-economic content of the tax system. The nature, essence and functions of taxes, formation and development of the tax system. Tax system of the Russian Federation, features of direct and indirect taxes, contradictions of the current tax system.
term paper, added 12/25/2009
The place of direct taxes in the taxation system. Characteristics and types of direct taxes, the procedure and control of their calculation and payment. Analysis of budget arrears and specific gravity direct taxes in the total amount of taxes according to the data tax service Anapa.
thesis, added 06/11/2011
The concept and essence of taxes and fees. Government spending and budget. Taxation Russian Empire. Three-tier system of taxation. Tax system and tax reforms in 1892-1903. Regulatory function of taxes in modern conditions.
term paper, added 06/28/2015
Financial management during the reign of Elizabeth and Peter III: the abolition of farming and monopolies, private trade and poll taxes, the introduction of a guild tax from merchants. The ratio of direct and indirect taxes. Collegiate Provincial Treasury Chamber.
abstract, added 11/30/2010
Theoretical foundations of tax administration of indirect taxation. Essence of taxes and principles of taxation, indirect taxes. Fiscal significance of excises. Excises as a type of indirect taxes, excise rates and determination of the tax base.
By the middle of the XVII century. indirect taxes began to play a significant role in Russia's state revenues, although their total volume was still less than direct taxes. The traditional direct tax in Muscovy was the land tax, the unit of which was the plow. The two main sources of indirect taxes were customs duties and liquor sales.
Long wars with Poland (1654-1667) and Sweden (1656-1659, formally ended in 1661 under the Treaty of Cardis) shook Russian finances. There is an urgent need for financial management reforms. And then A.L. appeared. Ordin-Nashchokin, who took the initiative to hold them.
Ordin-Nashchokin's approach to the problem was not exclusively technical. He realized the need to increase Russian national production and income in the interests of the people - an increase in the people's belongings. He considered the merchant class the main engine of economic progress, and indirect taxes - the main pillar of the state budget.
Russian merchants suffered from the competition of foreign merchants, especially from the West, whom the Moscow government still in the second half of the 16th century. granted significant privileges. Therefore, throughout the 17th century, Russian merchants continued to ask the tsar to abolish these privileges. Inside the country, Russian merchants had reason to complain about harassment by the bearers of the administration. In addition, there was no unity in the merchant class itself. Retailers belonging to draft urban communities (posadas) objected to the benefits of wealthy wholesale merchants (guests).
Starting his reforms, Ordin-Nashchokin was forced to take into account all these contradictions. At the same time, he did not want to include foreign merchants from the Russian trade, as this was beneficial to the government in many ways, and also contributed to the development of industry.
Ordin-Nashchokin began to experiment with the planned reforms even before the end of the war with Poland. In 1665, between two rounds of unfinished negotiations with the Poles, he became governor of Pskov, and he immediately began the reorganization of the municipal administration, trading rules and fee systems.
In an attempt to put an end to oppression by the governor, the clerks of his administration, and the richest merchants, Ordin-Nashchokin created a municipal council to represent the Pskov city community. The Posadskys were ordered to elect fifteen representatives to three years. Each year, five of them, in turn, had to be in the service. New elections were to be held every three years. The duties of the municipal council included the consideration of litigation between townships and criminal cases, except for murders and high treason, which remained under the jurisdiction of the voivode's court.)
In order to attract foreign merchants to Pskov, Ordin-Nashchokin established two annual fairs, from January 6 and May 9, each lasting two weeks. During the fairs, duties were not collected.
Foreign merchants, however, had to pay one-third of the cost of the goods they bought not in goods, but in silver guilders (iohimstalers, in Russian - efimki). Russian merchants were then supposed to exchange efimki for Moscow currency at customs. This practice was one of the main ways in which the Moscow government received silver. Efimki were melted down into Moscow silver coins, with significant benefits for the state treasury.
In order to prevent competition between Russian merchants and strengthen their position in transactions with foreigners, Ordin-Nashchokin recommended that every wholesaler take retail merchants into business.) A similar form of cooperation existed in Muscovy before within the framework of family associations (trading houses).
An attempt by Ordin-Nashchokin to introduce municipal self-government in Pskov met with opposition from both representatives of the administration and the richest merchants. Complaints went to Moscow. The Boyar Duma canceled the innovations. The tsar replaced Ordin-Nashchokin as governor of Pskov with his enemy, Prince Ivan Andreevich Khovansky. However, Ordin-Nashchokin's experiment with trade and customs rules was not forgotten. Two years later, he was given the opportunity to apply his ideas on a larger scale in the preparation of a state law on trade and duties, binding on the whole of Muscovy.
In preparing the New Trade Charter, its compilers paid serious attention to the petition of Russian merchants to Tsar Michael of 1646, as well as the Customs Charter of 1653. In addition, Ordin-Nashchokin consulted with Peter Marselis as an expert on foreign trade.)
The Novotrade Charter (introduced on April 22, 1667) was an important milestone in the economic history of Russia.) It was drawn up in the Moscow Ambassadorial Prikaz under the direction of Ordin-Nashchokin, who personally wrote the introductory article.
The leitmotif of the Charter is that trade should be considered a matter of national importance, the government should encourage merchants and give them freedom to conduct business.
In foreign trade, the government, with the help of the Charter, sought to achieve an active trade balance. This was in line with the concepts and practices that existed at that time in the West (principle of mercantilism). Therefore, the main goals of the New Trade Charter were to increase imports of gold and silver from abroad, stimulate trade to collect high customs duties, and help Russian merchants compete with foreigners.
The usual customs duty, according to the Charter of 1653, was 5 percent, but Western merchants had to pay it in gold ducats or silver yohimstalers (efimkas) at the established rate, which was only half of the real one. The export of gold and efimok was prohibited. Foreign merchants had the right to sell goods to Russian wholesalers, but not to retail merchants. Western merchants were allowed to trade in Arkhangelsk and in cities located along the western border of Muscovy. If they wanted to deliver their goods to Moscow and sell them there, they had to pay double duty. If any foreign merchant sold goods to a retailer, both the goods and the money he received were subject to confiscation. Central Asian trade went through the Astrakhan customs, as well as Tara and Tobolsk in Siberia.
The process of modernization of Russian finance in the second XVII century. touched both the bodies of the central financial administration and the system of taxes - direct and indirect - and their collection.
By the end of the reign of Tsar Fedor, the Order of the Great Treasury became the most important financial institution, dealing with the collection of indirect taxes (excises), and the Streltsy order - managing direct taxes (income).
A successful reform in the matter of indirect taxation was the establishment of a single five percent duty, introduced by the Customs Charter of 1653 and confirmed by the New Trade Charter of 1667.
Again and again, in addition to collecting duties, the government continued to impose extraordinary additional taxes on merchants: the fifth money (twenty percent income tax), the tenth money (ten percent income tax). This practice began in 1614 during the period of recovery after the devastation of the Time of Troubles.)
In 1652, in response to the insistent demand of Patriarch Nikon to take measures to limit drunkenness, Tsar Alexei issued a decree abolishing the purchase of alcohol sales and replacing it with a state monopoly.) The interest of alcohol sellers in increasing sales disappeared, it was forbidden to sell alcohol on tap, and shops were supposed to be closed on Sundays and during fasts. This led to significant losses for the treasury. Eleven years later, during the financial crisis caused by the war with Poland and the failure of the experiment with copper money, the Boyar Duma repealed the decree of 1652 and restored the system of paying off alcohol sales.)
Regarding the collection of direct taxes, the government of Tsar Fedor in 1679 carried out an important reform. Instead of the old tillage system, it was decided to make the yard a unit of taxation. In 1677‑1678. made a census of all draft yards. As before, yard slaves (serfs) of boyars and nobles were exempt from tax. However, the slaves settled by their masters on the land - backyard or business people - were then included in the draft population.
To collect direct taxes, we counted the number of households in each urban community (posada) and each rural area(county) and calculated the total expected tax revenue. Representatives of the residents then divided this amount according to the solvency of each member of the community.) The decree of September 5, 1679 stated that this was done so that the rich in proportion did not pay less than the poor, and the poor were not proportionally burdened more than the rich .)
A significant part of direct tax revenues was combined into one tax called archery money, since most of them were allocated for the maintenance of archery units. Depending on the solvency of the taxpayer and the level of prosperity of the city or county in which the yard was located, he paid from 60 kopecks to 2 rubles annually as his share in this tax.
In addition to taxation, another source of state income was profits from trade and crafts owned and managed by the government. The most profitable industry was the Zyryansk saltworks in the Solikamsk district, the annual production of which reached one million poods of salt with a gross income from sales of 70,000 rubles. Potash production in the Nizhny Novgorod province brought at least 10,000 rubles a year. We have only incomplete information about state fishing artels in the Lower Volga. According to Kielburger, the income from the sale of caviar was approximately 40,000 thalers (about 20,000 rubles).) The total amount of income in this category is unknown. Fiscal establishments and trade were controlled by the Order of the Great Treasury. Let's take a quick look at the state budget of Russia for 1680 (records of previous state budgets have not yet been found).) The amounts of income and expenses were given separately for each order. No general calculations were made. To give a clearer picture of the balance, it is necessary to make calculations. This work was done by Milyukov.)
Annual income from direct taxes - both regular and extraordinary - was about fifty percent total amount; from indirect taxes - about 40-45 percent; from other sources (including court fees) - 5-10 percent. Total income amounted to 1,220,367 rubles. This is less than the amount of 1,311,000 that Kotoshikhin gives for the early 1660s.)
Milyukov lists government spending under the following items:
Army approximately 700,000 rubles
Royal court (maintenance and board) 224 366
State crafts and trade 67,767
Pensions (benefits) 41,857
Communication facilities 36 481
Public buildings 100
Administration 18 692
Total: 1125323 rubles
Thus, approximately sixty percent of government spending was for national defense.
The tax system of Russia included various types of taxes, the characteristics of which we will begin with the poll tax. It appeared in the reign of Peter I. The entire population was subject to taxation, except for the nobles and the clergy, if their representatives held any positions or lived in the monastery. The amount of tax was determined by multiplying the tax rate by the number of taxable persons - audit souls, registered in special books - audit tales. The collected money was paid into the county treasury from January to March and from October to January. Postponement and installment payments, as well as the addition of arrears were allowed only with the permission of the emperor. The poll tax was abolished in 1882.
The next tax we will consider is the land tax. The object of taxation was land, or rather the income received from its use. In ancient Russia, this tax was one of the main sources of state revenue. The old taxable unit was the plow, as well as smoke. Later it became a plow. In the XVI-XVII centuries. measures were taken to streamline land collections - an inventory of lands was carried out, its distribution among plows. By the end of the XVII century. land tax was abolished. Property tax was replaced by personal tax. The land tax arose again in 1878 and became known as the state tax. land tax. The average tax rate fluctuated between 1/4k. and 17k. from the tithe, depending on the location. For example, for the Arkhangelsk province, the lowest rate was provided, for the Kursk - the highest.
To property taxes you can also include a tax on real estate in cities, towns, towns of Russia. It appeared in 1863. The objects of taxation were houses and all other types of real estate that generates income.
Property taxes included a tax on income from money capital. It was collected from persons who did not conduct independent entrepreneurial activities, but received rent from deposits in banking institutions or securities. This tax was established in 1885 at a rate of 5% of the income received.
The last tax, which belonged to direct property taxes, was the trade tax.
A huge role in the taxation system was played by indirect taxes, which included excises. Excises are also called consumption taxes. In Russia, the production of alcoholic beverages, yeast, tobacco products, sugar, lighting fixtures, and matches was subject to excise taxes.
Doing short review excises, it is necessary, first of all, to mention the tax on salt, which was abolished in 1881. Under Tsar Alexei Mikhailovich, the tax on private salt works was 2 hryvnia per pood, and on Ural salt - 1 hryvnia. Under Peter I, every fifth pood in kind was collected from private salt works and 10% of the price when selling salt, which was canceled in 1775.
From 1872 to 1877 there was an excise tax on the extraction and sale of oil. After its abolition, the oil industry flourished and oil prices fell.
The tax on incendiary matches was established in 1888 and included a patent fee for the right to establish and operate match factories and the actual excise tax. In 1896, the state's income from the collection of excise tax amounted to 7,290 rubles.
Sugar was among the excisable goods. By the end of the XIX century. sugar excise tax was levied at a rate of 1 r. 75 k. per pood of sugar. If refineries or sugar beet refineries were opened, then a fee of 5 rubles was paid. from every thousand poods of manufactured or refined sugar. Finished sugar products were subject to weighing, each package was registered in special books. The weight of the package was at least 5 pounds, each batch of sugar was supplied with an invoice. Since 1895, the government has established strict control over the production of sugar.
The products subject to excise duty included the production and sale of tobacco products.
The last type of product, the production and sale of which were under the close attention of the state, was alcoholic beverages. In the XVIII century. The state received income from their production and sale by establishing a monopoly on this industry. At the end of the XVIII century. a tax-paying system was introduced, the essence of which was that the state sold patents for the right to produce and sell alcoholic beverages, which is why it received a considerable income. The excise tax on alcohol was set at 4 k. per degree, that is, from 1/1000 of a bucket of undiluted alcohol.
The most important for the formation of state revenues were: stamp duty, serf duties, duties on property transferred by inheritance or donation.
Stamp duty in Russia was established by Peter I in 1699. The Ministry of Finance established a list of documents that were subject to stamp duty and documents exempted from it. This list has been made available to the public. The greatest fiscal significance was the stamp duty, which was levied on papers sent to government bodies and officials from private individuals. It was 80 kopecks per document.
The fee was collected through the sale of special stamped paper, stamps, parcels, which were printed on the expedition. valuable papers at the Ministry of Finance.
Zemstvo duties were an integral part of the Russian tax system. Duties were divided into monetary and in-kind, which were gratuitous work in favor of a certain territory. Monetary duties were directed to meet the following needs:
1) the construction of roads, the so-called road service;
2) payment of salaries to officials of local governments, for example, the maintenance of provincial secretaries for zemstvo and city affairs, district police officials - police officers and their assistants; 3) meeting the needs of the local economy - improvement, construction and maintenance of schools, hospitals, land survey department;
4) conscription, expenses for military administration - conscription, recruitment, assistance to the families of military personnel, the formation of a militia. These duties had a nationwide mandatory character, that is, they were subject to mandatory collection.
Above, the income of the Zemstvo treasury received:
1) a tavern tax levied on tavern trade establishments located outside the city limits;
2) a court fee and a fee charged for the consideration of cases by magistrates, later by zemstvo chiefs;
3) collection from certificates issued by world congresses for the right to petition, in other people's cases;
4) deductions from the salaries of officials who were supported by the Zemstvo.
One of the main items of expenditure was the maintenance of the state apparatus, since the normal functioning of public authority is the key to the existence of the entire state. Expenses included the payment of salaries and other forms of remuneration to government officials, the payment of pensions to retired officials, and after their death, their widows and children until they reach adulthood. A significant part of the funds was directed to support the domestic economy.
The army was of great importance for the security of the state, the maintenance of which was almost the main item of expenditure.
First, the expenditure part of the budget was drawn up, and then the income part.
In Russia, the budget has had a very unfortunate history. Until the end of the XIX century. The Russian state did not have a unified budget, moreover, the government did not know how much the state had income, how much it spent, who and how spent public money. In the 17th century attempts were made to draw up something similar to the budget, however, this was dictated not so much by the desire to streamline the state economy, as by the need to find new revenues. In the XVIII century. The task of the state was to centralize power. Peter I and his successors used strict measures to encourage local institutions to collect information on income and expenses, but this was extremely difficult to do. Here is the official description of Russian finance in one of the Senate's instructions: “State revenues are confused and mixed, which is hardly possible to find out about all their direct names until now; this is evidenced by the fact that in the Senate, as in the first government, there was no information about the names of incomes, and according to the decrees sent to the chamber chamber about this, it announced that it did not have such information, and so they remained led only in those places where they came from the hands of the platelets.
Until the abolition of serfdom, the state budget, and indeed all financial relations, constituted a state secret. Since 1862, the budget began to be published, but there were no fundamental changes in financial relations.
At the end of the XIX century. the state budget was built on the principles of publicity and accessibility, so that all educated people could understand its language. The budget dealt not only with revenues and expenditures, but, what is important, with the ratio between them.
Drawing a conclusion, it should be noted that the financial law of Russia in the second half of the XIX - early. 20th century represented developed industry rights. During this period, already stable concepts of taxes, principles of taxation, its subjects and objects were formed. Taxation had a sufficient legal basis to avoid arbitrariness and collect taxes in accordance with the law.
In the 15th century shopping mall linking all Russian markets was Moscow.
Trade was hampered by an endless number of taxes and various duties, especially the salt trade, from which the princes and merchants tried to extract as many benefits as possible.
Already at the beginning of the 12th century, salt pans were taxed in favor of the treasury. Salt entering the markets was also subject to a duty in favor of the state. In addition, salt merchants paid the outpost - customs duty - "myt". Mytniki, or collectors, guarded the passers-by on roads and bridges, at river crossings. Myt was collected from a wagon or from a ship loaded with goods. When a ship landed on the shore, a "coastal" duty was taken from it, which was paid in money or goods. For crossing by ferry or boat, for crossing the bridge, they took “transportation” or “mostovshchina”, and for each person accompanying the goods, they charged “bones”.
When, finally, the salt was brought to the auction, the merchants paid another tax - the “appearance”, and for placing the goods in the “gostiny yard”, the “living room” was collected. All these duties - washing, coastal, transportation, bridgework, bones, turnout and living room - were paid by merchants before they started selling salt. And when the sale began, the “tamga” was collected, introduced for the first time by the Tatars. In addition, they charged for measuring or weighing goods. These duties were called "measurable" and "weighty".
When selling salt, they also took their fees: “bowl”, “baking tray” and “counter”. These names are connected with the fact that salt was measured in bowls, baking sheets, weighed by a counter - a type of scale (steelyard), with a fixed point of support and with a movable weight.
In the 16th century, attempts began to streamline, and in fact to further increase duties. They began to take them not only from the one who sold the salt, but also from the one who bought it.
All these levies brought a lot of income to the government, but they made trade difficult and greatly increased the price of salt.
By the middle of the 17th century, relations among different segments of the population became especially aggravated. Financial difficulties intensified.
The royal treasury was empty. Then, in order not to affect the ruling classes, the government of Tsar Alexei Mikhailovich decided, among various measures, to introduce indirect taxes.
On March 18, 1646, Alexei Mikhailovich ordered to announce a new salt tax at two hryvnias per pood, which doubled market value already expensive salt. At the same time, Astrakhan and Yaik salt, used for salting fish and caviar for the sovereign's personal trade, was subject to a duty of only one hryvnia per pood.
Thus, the Tsar of All Russia preferred to tax not from his own income, but from the impoverished people! The tax on the most basic necessity - salt - hit with all its weight on the poorest sections of the urban and townspeople.
Although the government consoled the population with the fact that foreigners were subject to the salt tax on an equal basis with everyone else, the people grumbled loudly, and the merchants complained that “the Germans not only beat off our trades, but also starved the entire Moscow state!”
As a result of the royal decree, the price of salt rose so much that the population could not buy it in the right amount. The fishing industry has declined because the demand for salt and salted fish has fallen due to the high cost of salt and salted fish.
To reduce the price of the goods, the merchants began to undersalt the fish, and because of this, it quickly deteriorated. Merchants suffered losses, the population suffered hardships, and the number of disaffected grew.
The bitterness against the salt tax was so great that it was abolished in December 1647, but at the same time an order was issued to restore the collection of two other major taxes that had been abolished as early as 1646; moreover, these taxes had to be collected immediately for three years.
Indignation at the severity of taxation, protest against the injustices of rich people who “ate the whole world”, dissatisfaction with the existing order, extortion of the administration, the plundering of profitable lands by “strong” people grew not only in Moscow, but in all cities of the country.
In the spring of 1648, tension in Moscow reached an extreme degree.
The government relied primarily on armed force: on the archery army under the command of the boyar Morozov and on the gunners, who were in charge of the head of the Pushkar order, clerk Trakhanyotov. In addition, the government counted on service people - officials. However, all of them - archers, gunners and service people - also "dined and dined with Morozov salt", paid excessive taxes, suffered on the reduction of the sovereign's salary, turmoil and impoverishment of the state.
On June 2, 1648, the tsar with the patriarch and the boyars made the annual procession from the Kremlin Cathedral to the Sretensky Monastery.
To the sound of bells, the solemn procession came out of the Kremlin gates. A detachment of archers with batogyas and rods "from the oppression of the multitude" surrounded the procession.
A huge crowd filled Red Square, and, despite the shouts of the archers, the people tried to make their way to the tsar.
Then the archers surrounding him dispersed the crowd with whips.
On the way back, when the king was returning from the monastery, the people surrounded him and some of the crowd grabbed the king's horse by the bridle. They prayed that the tsar would listen to them, loudly complained about Pleshcheev, the head of the Zemsky court, who had disgraced himself with extortion, and relentlessly asked to appoint an honest, conscientious person in his place:
Have mercy, sir! The people are dying!
Hands with petitions were stretched out to the king. The tsar was frightened and hastily ordered his neighbor boyars to accept petitions. But the proud boyars, who despised the people, without reading them, tore them up and threw them in the face of the petitioners.
Scolding the people, some of the boyars rode into the crowd, whipped everyone who came to hand with a whip, and crushed many with the hooves of their horses. Then the crowd became furious, stones flew at the offenders. The boyars surrounded the tsar and together with him rushed to the Kremlin. The archers hardly managed to hold back the crowd, and the tsar, terribly frightened, disappeared with the boyars in the palace in the tsarina's mansions.
The crowd did not let up. The people raged at the royal palace, and louder and louder were the shouts demanding the execution of Pleshcheev and the clerk Trakhanyotov, who profited by robbing the people. Then the boyar Morozov came out onto the porch with an admonition on behalf of the tsar. But that didn't help either; they did not listen to him, and he ordered the convocation of six thousand archers in order to drive the rebellious crowd from the Kremlin Square and suppress the unrest. However, the archers declared that they would not fight for the boyars against the common people and were ready to save themselves from violence and untruth together with him. And many of them went with the people to smash the houses of Morozov, Pleshcheev, Trakhanyotov and other hated boyars. In the end, the crowd poured to the house of the Duma clerk of the Posolsky Prikaz, Nazar, by the name of Chisty. He was especially resented for the salt duty. Clean at that time was in his yard in the bath, where he hid under a pile of brooms. But the rebels found him, beat him with clubs and hacked to death with axes.
This is your salt!
The next day, a fire broke out in Moscow. Half the city and all the suburbs burned out, but the rebellion did not stop. The tsar sent an embassy headed by the patriarch and boyar Nikita Romanov to negotiate with the rebellious crowd. The boyar entered the square with a hat in his hands, bowed low to the people and said that the tsar promised to fulfill the desire of the people if everyone dispersed. He was told that the people complained about people who steal, taking advantage of their position and hiding behind the name of the tsar, and that no one would disperse until Leonty Pleshcheev, the boyar Morozov and the clerk Trakhanyotov were handed over for reprisal.
The boyar reported this to the tsar, and the government decided to sacrifice Pleshcheev in order to save Morozov and Trakhanyotov. On the same day, Trakhanyotov secretly left as governor for Zhelezny Ustyug. Morozov failed to escape, and he hid in the Kremlin. The people were told that both of them were not in Moscow.
On the morning of July 4, Pleshcheev was taken to the place of execution for execution, but the crowd pulled him out of the hands of the executioner and killed him with stones and sticks.
The fire in Moscow continued. The people began to accuse the friends of Morozov and Trakhanyotov of arson and decided to achieve their death. To stop the unrest, the tsar had to swear and kiss the cross in front of the people and promise that neither Morozov nor Trakhanyotov would visit Moscow again until their death. However, the people did not believe him, and the king decided to sacrifice the Trakhanyotovs. Archers were sent after him. They returned Trakhanyotov to Moscow, where the tsar ordered his execution.
For a few more days, in order to appease the archers, they were treated to wine and honey in the palace. The royal father-in-law boyar Miloslavsky arranged feasts for merchants and merchants. And the patriarch and the clergy exhorted the people.
After the uprising in Moscow, uprisings broke out in other cities, but they were quickly suppressed.
By the end of the 17th century, the salt industry, in which quitrent and corvée peasants and various “civilian people” worked, became one of the largest branches of Russian industry. by the most major center salt production became Prikamye. But there was still a shortage of salt in Russia, and it continued to be imported from abroad, like all more important and complex household items and military equipment.
When, under Peter I, money was especially needed for the war with Sweden, when the army was being reorganized, new regiments were being formed, the Baltic fleet was being built, and all the people were forcibly mobilized for labor, then a monopoly on salt, poll tax and a large number of the most various taxes, for example: on the sale of cucumbers, oak coffins, on breeding bees, turning knives and axes, on wearing a beard.
By a decree of January 1, 1705, the sale of salt was taken to the treasury: “In Moscow and in the cities, at all ranks of people, having described the salt, sell it from the treasury, and at the sale to be elected heads and good kissers, and stewards to watch over them. And from now on, put salt into the treasury in a contract, whoever wants to, and why by contract at the true price on the spot will sell twice, so that there is as much profit as the truth.
Thus, the salt was sold twice more expensive than that the price at which it was delivered by contractors. On this, the treasury made 150 thousand rubles a year. It was supposed to make 400 thousand, but the high cost cut salt consumption by half.
In Astrakhan, where self-planting salt was mined and there were large fisheries, voivode Rzhevsky took advantage of the monopoly on salt. He took over the fisheries and began to arbitrarily collect taxes. The price of salt has also risen. This caused great excitement and discontent among the people. Salt was no longer bought, industrialists stopped salting fish, and fish caught in large quantities began to deteriorate.
At the same time, the royal order came to cut everyone's beards and shorten the hems of long caftans. Rzhevsky's entourage went out to the church porch with large scissors and, when the people poured into the church, they forcibly began to cut their beards "with blood." This caused widespread outrage. Posadsky and working people, soldiers and archers - all rose together, as one. The population, oppressed by serfdom, irritated by the arbitrariness of the governor, excited by the rise in the price of salt, rushed to the Kremlin in indignation.
The governor and three hundred initial people were killed. The rebels chose their own government. But when Peter sent Field Marshal Sheremetyev against them, the rebellious merchants, rich townspeople and clergy betrayed the people who trusted them, entered into relations with the tsarist field marshal and helped to quell the uprising.
Having established a state monopoly on salt, Peter I did a lot to expand and improve the salt industry in Russia. In 1711, an order was issued: “To inspect all salt factories and describe what was previously at those factories who had salt pipes and salt pans and what is now where salt is boiled.” After that, a number of inactive old Russian varnits were again restored. Only in the Solikamsk region six factories were reopened. Salt production was introduced in Siberia.
But despite this, for more than a hundred years the tsarist government could not cope with the lack of salt in Russia. And at the beginning of the 19th century, when salt began to gradually fall in price, a salt tax was introduced (1818). Salt was allowed to be sold everywhere, but it was subject to a tax, the amount of which depended on whether the salt mining was located on state land or on private land, whether the treasury or private owner. In addition, there was salt, which was allowed to be sold only in state shops at the state price, and salt for free sale with a tax contribution.
The salt tax was abolished in 1881. Its abolition led to a large reduction in the price of salt, and it became much more consumed. For example, in the former Kherson province, the price of salt, after the abolition of the tax, fell almost three times in ten years, while salt consumption in the countryside increased five times.
