Despite the political association of Russian land Financial System of Russia in the XV-XVII centuries. It was extremely difficult and confused. Each order (department) of the Russian state was responsible for charging some kind of tax payment.
In the reign of Tsar Alexei Mikhailovich (1629-1676), the taxation system of Russia was ordered. So in 1655 a special body was created - the Counting Chamber, which included control over the fiscal activities of orders, as well as the performance of the revenue part of the Russian budget.
In connection with the permanent wars, which Russia led in the XVII century. Tax burden was extremely huge. The introduction of new direct and indirect taxes, as well as an increase in the excise tax in 1646 by four times, led to serious folk unrest and salt rins.
Promahi in the financial and tax policy states strongly demanded the intensification of the theoretical base for the activities of the state on the fiscal field.
The era of reforms of Peter I (1672-1725) was characterized by a constant shortage of financial resources for wars and the construction of new cities and fortresses. All new and new ones were added to traditional taxes and excise taxes. famous tax on beard. In 1724, in return for the residents of Peter I, he introduces a pioneer tax that all the men's population of the supplied classes (peasants, possess people and merchants) were entrusted. The tax was on the content of the army and was equal to 80 kopecks. per year with 1 soul. Raskolniki paid double-size tax. It should be noted that the pile tax amounted to about 50% of all incomes in the state budget1.
In addition, in connection with the establishment of a special state office - a surcharge, the number of taxes regularly increased the number of taxes to "sit and repair the sovereign". Thus were introduced by the coat of arms, the first fee from the cabrs, taxes from the borne yards, etc. From church beliefs also charged the corresponding tax.
As a result of the reform of the system of organs government controlled From the twelve-billing ministries - four were responsible for financial and tax issues.
In the late XVII - early XVIII centuries in European countries, including in Russia, began to form administrative state With a rather rational tax system consisting of direct and indirect taxes. It was at the time that excise tax appeared as the main indirect tax. The excise tax charged directly from the city gate from all import and exported goods. The dimensions of the excise rate were usually from 5 to 25%, but there was no any scientific substantiation of the amount of taxation.
From direct taxes the bulk of income had to submit and income tax. The nobility and clergy were liberated from them, but the bourgeoisie and the peasantry was given to the state 10-15% of their income.
At this time, direct taxes played a minor role in Russia compared to indirect. At the same time, indirect taxes amounted to more than 60% of treasury revenues.
From the end of the XVII century. Changes occur in the supply system of Russia, a new busting unit appears, which is almost before the beginning of the XVIII century. served as the basis of the feed system. However, from early XVIII century. With the growth of expenses for war, the problem of replenishing the budget is in the state. From the beginning, an attempt was made to increase the collection of already existing and introducing new fees. With Peter I, even the Institute of Profitors was introduced, the main purpose of which was to invent new sources of budget replenishment. To maintain the army and the fleet were introduced new taxes: money dragoon, recruit, ship, underwater. Already starting from 1704g. Fees were introduced: Poskemale, according to the measured and weight, chombie, cap, shoemaker, welcoming, from the cabrs, planted, dying, bevel, bath, mill and others. The filled reform of Peter I was a shift of the direct settlement system, the transition from the residential attachment to the pillow. During the reform, a unit of taxation of the courtyard was replaced by the unit of male soul, with the introduction of a single pillow of tax instead of a multitude of small household taxes, a change in the order of tax collection occurred. In accordance with the registered decree of June 26, 1724, it was established: "From each male gender, the souls, which, according to the current correspondence and the testimony of the officers, appeared, the Zemskoy Commissioner was ordered for a year for seventy-four second kopecks, and for a third - on the first and second - twenty-five, and on the third - twenty-two kopecks; And more than any money and bread filters and the approach do not hesitate, and do not care. " Payments were identified in three times the first third - in January and in February, the second - in March and in April, the third - in October and in November months. It should be noted that in addition to the pillow, state peasants paid and rural files. From the rural population, the pillow will not only be calculated in the estimates in the number of male shower, but also declined in the assembly right in souls, and not by employees. Assessment of the reform results is not unambiguous. But in general, it should be noted that in the course of the tax reform, a single cash tax was introduced - the first to file, the financial system was unified in the person and in particular taxation, the circle of taxpayers was expanded, according to E.V. Anisimova: One of the most important social consequences Submitted reform is the legal and applied registration of categories of state peasants. The transition to the pillow of Podachi demanded the inclusion of all categories of the peasant and Posal population, which before the introduction of the pillow, the Podachi was released from the tax. However, at the same time, the population could not fully carry the severity of the taxation in connection with which the total amount of grants decreased 1725, 1727-1728, 1730, and with Catherine II, the total size was 70 kopecks from the soul.
The abolition of serfdom gave impetus to the development of applying legislation. Manifesto and position February 19, 1861. They proclaimed the abolition of serfdom, provided the peasants the right to land put on and conduct a redemption payment for the land. Manifesto February 19, 1861 Issues decided to determine the status of peasants as free participants in legal relations, the possibility of obtaining land, the reform of the Zemstvo system. The basis of the redemption payments was the amount of the year, which includes fee for land and for the work of peasants.
From 1867 Two other fees were attached to the pillow, which were charged on the pillow system: state-owned and public fees.
In accordance with the Decree on the Kingdom Device of the Kingdom of Polish dated February 19, 1864, the peasants in addition to the existing submissions were obliged to pay in the treasury land tax.
In accordance with General Regulations About the peasants who came out of the fortress dependence, the peasants are obliged to carry the following stateless and Zemstvo monetary mantoms: 1) Pillow, 2) Collecting for food; 3) Zemskie fees, both state and general provincial and private, 4) collecting on the preparation of bold sheets for grade and fees. At the same time, the landowners were not responsible for paying the pillow by the peasants. In addition, the peasants were obliged to pay worldly fees and natural mantoms.
Natural subsidy that had to bear the peasants shared on natural and cash.
Among the worldly fees treated: the content of the parties of the worldly administration, the device and the maintenance of hospitals, are virtied, schools and teachers.
During the reforms carried out in the supply system of Russia, the formation and allocation of land tax occurs, which occurs in 1875. It was installed in 1875. After the reform of the Zemstvo Cover. Dutters were subject to all lands falling under the overthrown of land fees, with the exception of state lands. The tax on the laying principle was charged. total amount Land tax payable to the province was determined by multiplying the tax rate for the total tenthene of comfortable land and the forest in the province. Then the amount calculated by the provincial Zemsky meeting was distributed on the counties in the number and profitability of the lands. And those in turn were distributed both in rural communities, which in turn distributed them on direct payers.
From 1865 Podachnaya Podachi with an unable to work of yard people ascribed wizards were not charged. According to the Resolution of the State Council (November 17, 1869) canceled a patch of direct delivery for settlements, where less than 40 audit souls are listed, and 1875. These little societies were exempted from paying the custody of the dead for the dead, for the adoption in military service, as well as for incompletely to work on injury, draininess and illness. The question of the replacement of the pillow of Podachi became the subject of active discussion. An important stage in the discussion was the creation of a submitted commission 1869. June 10, 1870 The draft provision of the Committee of Ministers, on the replacement of submaty grades and household taxes, was transferred to the discussion of the Zemsky assembly. Most of the Zemsky Meetings rejected this project, finding an irrational transformation of filters from the shower to the property of the same payers. But in real body, the government returns in 1879 to the question of reform.
Accelerated after 1861. industry growth and development capitalist relations pushed the government to hold economic reforms. The applied system with its archaic principles prevented this.
May 14, 1885 At the highest decree, the replacement of the pillow of the Capital for a manifold to submit and state tax, with the exception of Siberia regions. Then January 19, 1898. In Siberia, canceled: pillow to apply and shower fault, yasant harvest and collecting for intertime. In exchange, they were introduced: the state idle to sue, and from the ground - to submit. Law on June 23, 1899 The procedure for applying a circular order has changed. It occurred in the event of a failure to use all the permissible measures taken towards individual households and the inability to cover the challenge from the worldly money available from a certain appointment. The patch was canceled in Russia with the highest statement on March 12, 1903.
Direct taxes.
Direct tax is a tax that is charged by the state directly from the income or property of the taxpayer.
When Russian troops successfully sustained "standing in the thief" and the country, having gained freedom, stopped paying Tatar - Mongols "Exit". And this meant that now the treasury income has become possible to form at the expense of not only indirect, but also direct taxes. It is this tax reform Ivan III and took up after the world's offensive. A direct tax in the Russian treasury came to the "exit" - "Data Money". This tax was supposed to pay the Black-sized peasants and Poshesky people.
The criminal coat peasants are a category of heavy people in Russia in the XVI-XVII centuries. In contrast to the fortress peasants, the proteinous peasants were not personally dependent, and therefore they did not carry themselves in favor of landlords, but in favor of the Russian state.
Posal people - the estate of medieval (feudal) Russia, in whose duties were to bear in charge, that is, to pay cash and natural grade, as well as to perform numerous duties. Ivan III was established taxes Yaman, core (for the production of guns), fees for a city and diet (for the construction of fortifications on the borders). And in order to collect taxes completely, Ivan III commanded the census of Russian land, so that (as we would express today) identify all taxpayers. It must be said that such steps of Ivan III fully comply with the current rules of taxation: in relation to organizations and citizens it begins with their registration, because without this it is impossible to determine who should pay taxes. Of particular importance for Ivan III began to acquire targets tax feeswho financed the formation of a young Moscow state. Their introduction was determined by the need to implement certain public spending: Customized - for the casting of guns, half-one - to redeem the routine people, die - for the construction of the intercourse (fortifications in the southern borders), Strelletsky to file - to create a regular army, etc. It is by the time Ivan III applies to the oldest correspondence bunk book of the vocational five hundred Novgorod region with a detailed description of all the polls. In each passion, it is primarily described by the church with its land and the courtyards of the churches, then rural volosts, villages and villages of the Grand Prince. Next, the land of each landowner, land of merchants, land of the Lord of Novgorod, etc. When describing each village, its name (graveyard, village, Selo, Village), his own name, courtyards, in it are, with the name of the hosts. The amount of sowed bread, the number of deposited empty hay, income in favor of landowner, feed, the next governor, the land, existing in the village. If residents are not engaged in barking, but by other fishery, then the description changes according to this. In addition to Dani, the source of the income of the Grand Duke served regulations. Pashnya, hayfields, forests, rivers, mills, gardens were given to the lifts. Delivered to those who pay more.
Indirect taxes
Indirect tax is a tax on goods and services established in the form of surcharges to the price or tariff, in contrast to direct taxes determined by the income of the taxpayer.
Indirect taxes were charged through a system of duties and sputters, the main of which were customs and wine.
Wine sprups were introduced in the XVI century and acquired the greatest value in the XVIII century - the XIX century. The income of the treasury from the Pite Tax was over 40% of the amount of all taxes of the state budget. Wine sputters, a system of charging an indirect tax, in which the right to trade in wine is given to private entrepreneurs. The depositors paid the state in advance ago monetary sum, getting the right to spill on public auctions. Special development was obtained in the 18th century. The mass administration of wine sputter followed by Decree 1765. In 1765-67 were distributed throughout the country (except Siberia). The return on the deposit (for a period of 4 years) was first drawn up on individual. Peetful establishments, later in the county and provinces (system of wine sputters, before the beginning of 19 V. did not apply to a number of Western, North-Western, Southwestern provinces and the kingdom of Polish, where the right of wine trade was preserved by landowners and cities). From the 18th century Wine sprues were one of the sources of the so-called initial capital accumulation. Customs duties are charged with export-import operations. The main circumstance that determined the development of the Customs System XV-XVI V.V. The formation of the Russian (Moscow state) was. The state gradually consists of customs legislation, legal norms regulating the sale and movement of goods are improved, financial fees are tightened. Approximately from the middle of the XVI century, the device for collecting duties was centrally, and the customs investment was regulated. Customs officers are put under the patronage of the central government. German diplomat Sigismund Herberstein (1486-1566), who visited Russia twice (in 1517 and 1526), \u200b\u200bwrote in a note on Moscow affairs: "Tax or duty from all goods that or imported, or exported, contributed to the treasury. With anything, the cost of one ruble pay seven money, with the exception of wax, from which the duty is charged not only by assessing, but also by weight. And with each weight measure, which in their language is called Puddle, pay four money "http://works.tarefer.ru/61/100154/index.html - _ftn6.Money at that time was one second penny. In the middle of the XVII century. A single duty was installed for trading people - 10 money (5 kopecks from the ruble ruble).
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Federal State Educational Budgetary Institution of Higher Professional Education
Financial University under the Government of the Russian Federation (Finaluniversity)
abstractby discipline
« Monetary and Financial Systems»:
« Tax system of Russia in 10-17 centuries »
Performed:
studentgroupsFC 1-6.
Lithelnavani D.G.
Scientific adviser:
Chadin E.V.
Moscow2011
Tax - Mandatory, individually free payment charged by state authorities of various levels from organizations and individuals in order to financial support for the activities of the state and (or) municipalities. Taxes should be distinguished from the fees (duties), the collection of which is not gratuitous, but is a condition for the commission of certain actions in relation to their payers.
Tax collection is governed by tax legislation. Total established taxesAs well as principles, forms and methods for their establishment, changes, cancellation, challenge and control form the tax system of the state.
Under the tax refers to the compulsory insulation by state tax structures with physical and legal entitiesnecessary to implement the state of its functions.
The history of taxation in Russia is a complex interweaving and the interaction of several main trends characteristic of greater or least for other countries. Mostly they are preserved in modern Russia.
The first trend is the periodic gradual growth of the number of tax payments and the submission, ending with the tax reform, the purpose of which is to simplify the supply system and reduce the total number of taxes. Some time after the completion of the reform, the number of taxes again begins to increase, giving the next cycle of reform.
The second trend is the constant opposition of direct and indirect taxes, attempts to increase the share of direct coverage, which ultimately led to the opposite result - an increase in indirect taxation.
The third tendency is permanent fluctuations from excise taxing of alcoholic beverages and wine-vodka products to the state monopoly on this group of goods (wine sputter, government monopoly). One more, not so much a tendency as a characteristic feature of the taxation system throughout historical Development There can be significant differences in tax modes, taxes and methods for their calculus in different territories of our state.
It is enough difficult to determine the point of reference of tax history in Russia. The first to collect taxes in Russia is known for written sources of taxes in Russia is described in the "Tale of Bygone Years" by the campaign of the princess Olga vs. Drevlyan in 945. In modern translation, this part of the document sounds as follows: "And there was a serious tribute on them: the two parts of Dani went to Kiev, and the third to Vyshgorod Olga, for was Vyshgorod by the city of Olgin. And Olga went with her son and with a squad in the Drevlyan land, establishing tributes and taxes ... "
Later refers to the mention of the elements of taxation in the form of a certain preponderance of Podatni Podachi, attributable to 1016.
Throughout the XIII century, the population censuses are held in different principles to determine how we are now talking, the tax base and the more complete collection of Dani. So, in 1245, the Ordans spend the census of the Great Kiev Principality, in 1257 the population of the Suzdal, Ryazan and Murom Land was rewritten, in 1259, the census of Novgorod lands was held. Camered on the basis of census tributes gradually focuses in the hands of the Grand Duke.
April 26, 1353, dying, the Grand Prince of Moscow and Vladimir Semyon Proud leaves a spiritual testament, according to which the governors received only half of the fees with feedings in their favor, the remaining part of the filters they were obliged to be transferred to a grand-road treasury.
Throughout the XIV-XV centuries, from the public, in addition to the Ordane Dani, a special tribute is charged, which is directly directed to the princely treasury. At the end of the 15th century, part of the natural fees was replaced by a monetary interconnection in connection with the growth of the Grand Duct, as well as changes in the economic stroke of Palace Slobod.
As a result of the reform of the local government conducted in 1556 by Ivan Grozny, the Government and Society began together with each payer. The government solved questions about the number of major (taxable) farms, the ability to pay taxes by those or other discharges of payers. Society also distributed petitions between payers according to the economic welfare of each (layout of the filters).
In 1614, one of the main direct taxes from the world's largest population was introduced - "Streletsky Bread". This tax was charged, as follows from its name, for the content of serve people. Population Pomerania and Posal people made this tax with money, hence the other name - "Streletsky Money".
From the end of the XVI century, a benchmarks are charged with merchants who own a bench or other industrial institution on the territory of Posad.
Since the beginning of the XVII century, there is relatively decorated urban seizures of so-called interest rate money: "fifth money", "fifteenth money", etc. During this period, the layout of taxes over the cities and posadam was made on the basis of the residential census conducted in 1646. One of the most severe taxes of this period is the Yamsk to file or "Yam's money". This type of taxation was introduced back in 1500, and in 1613 it acquired a kind of "big Yaman money" and was a direct tax with the rural and urban population.
Already during this period, the number of filings was very significant. The earliest mention of measures to streamline fees and submissions in Russia and the reduction of their quantity is customary to refer to 1672-1682 years. In 1679, Tsar Fedor Alekseevich conducted a tax system reform. The immediate reason for its beginning was the unbearable severity of the Stretring Coda, which was manifested in constant growth arrears. The royal decree and a boyars sentenced was introduced by a residential file, replacing the former shooting money, the fourth, data (from the word tribute) and other types of money (filters), except for the rural articles (shop, mill, etc.). With the establishment of this phaatchen, there was a co-crossing, and the "courtyard" (economy) was accepted for a unit of taxation.
Despite the measures taken, the beginning of the Petrovsky era was charged very diverse grants (Streetskaya, Yamskaya, alloy, horse, Yasak, etc.).
The Board of Peter I was marked by a series of measures to improve the tax or supply system of that time. So, it is during this period that direct property grades ("tenth births") and personal poll-travelers ("yard"), which launched the beginning of Podatnaya Podachnaya (1722-1724), which existed in Russia a little less than two centuries and actually replaced the residents (Streletskaya, Yamskaya, Along Konsky, Konsky and "Ten Maiden.
Introduced in 1724, the pillow began to play a key role in the formation of treasury tax revenues. At the same time, the proportion of indirect taxes from 21 to 13% has decreased.
One of the most existing taxes in Russia is Yasak, the emergence of which is customary to refer to the XV century, he was canceled only after the February Revolution of 1917. Naturally, this type of taxation did not remain unchanged throughout the five centuries of its existence. If historically, this type of cover arose as one of the forms of expression of the citizenship of non-Russian peoples and paid in kind (fur, cattle), then later, from the XVIII century, he began to acquire and money. These tax was mainly the non-Russian peoples engaged in hunting fishery. Moreover, in different historical periods in different regions of Russia, the subjects of the taxation were also different. So, for the Kungur Tatars and Bashkir, this tax was a marking fee, for most Siberian peoples - polls, for yakuts - charged in accordance with the number of livestock.
During the second half of the XVIII-early XIX centuries, the cultivation of the tax system continued. The most significant activities during this period was to clarify the taxation of merchants:
introduction of property taxation (factories and factories - on the ruble from the mill, and where there is no mill - 1% from capital);
introduction of private-compound fees from commercial and industrial enterprises.
Later, the guild will be introduced (the guild fee from the declared capital) is the beginning of a regular trade and industrial tax in Russia. At the same time, merchants were released from the pillow. In the future, the guild circulation was repeatedly revised.
Bibliography:
http://ru.wikipedia.org.
Taxes and taxation. Edited by I.G.rusakova, V.A. Kashin. Moscow, "Uniti", 2010
Taxes. DG HURNER. Tutorial For students of universities. Moscow, Finance and Statistics, 2008
The history of the development of taxes and taxation in the Middle Ages (V - XVII V.V.)
Up to the XVII century. In Europe, tax systems were weakly developed and extremely confused. In most states, tax payments were not regular. Those or other types of payments were introduced by the king due to the need to cover the target costs or "when money will end in the treasury."
In 1215, in England, feudalities manage to achieve wide tax preferences: in signed by John the unbounded Great Charter of Volosts fixed low size Relief (inheritance tax - barons). In addition, in Art. 12 Charter was indicated that "neby money money (the collection for the equipment of the royal troops) nor any benefits to the king should be charged ... otherwise, as a general advice of our kingdom of ours." The general advice included large faeodals themselves, somewhat limiting, thus the king's right to introduce new taxes. However, soon the Charter was broken.
In France, new taxes introduced the king, but the collection of one-time taxes "in connection with the destruction of the treasury", he agreed with the state of the Casner with a consonant and representative body - the general states. With the strengthening of the king power from the XV century. General States did not convene.
Gradually, indirect taxation - excise taxes were becoming an increasing role, as a rule, as a rule, from the city gates from all imported and exported goods. Not least this is associated with economic prosperity in the XV - the first half of the XVI V.V. First of all in Germany. In the free cities of Europe, systems of income and workshop properties (entrepreneurial) taxation are formed.
At the same time, in most countries in Europe, the following taxation system actually develops. The rural population pays the feudal tax of the patient - the patrol (through the otkupeker). Cities are collecting income taxes with citizens and excise taxes. Then the city pays fixed legislative act Or the contract amount of Podati Vassalu King. The king from time to time was carried out part of the property (land along with "tax sources - cities and rural population") At your vassals. Another source of the King's treasury - litigation (they partially walked on the maintenance of royal judges, so the volume of their collection raised rapidly), guild and craft duties, Gabel (tax on salt), indirect taxes - excise taxes on food, tobacco, paper.
Collection of taxes is becoming a type of entrepreneurial fishery. They were engaged in the so-called decoupling - rich bourgeois, which redeemed the right to collect set taxes, entering the gross amount of tax in the treasury before the start of the collection. Next, using coercion through assistants and sub-depositors, the otkupeker carried out the collection of taxes from the population, given, naturally, and its profits. Troops were granted to help, the troops were granted, and tax collection was reminded by a military campaign - with killed and wounded. Such a system arose during the period of feudal fragmentation, and then developed. At the same time, the clergy and the nobility from paying taxes was released.
By the beginning of the XVIII century. Taxes have become the main source of state treasury income.
The history of the development of taxes and taxation in the new time (XVII - XVIII centuries - the end of the XIX century)
New time began bourgeois revolutions in the Netherlands, then in England. In Europe, there were violent social and political changes, the legal equality of all citizens in the field of private-protective relations was approved. The liberal transformations of the state system in most states of Europe, the era of education and "natural rights" gave rise to the process of legalizing the taxation, giving the tax systems of greater organizational harness.
In 1776, the Grand Scottish economist and the philosopher Adam Smith in his work "Research on the nature and causes of wealth of peoples" for the first time formulated the principles of taxation, made a definition tax plates, I designated their place in the financial system of the state, and also indicated that taxes for the payer there is a freedom indicator, and not slavery. European states contributed to the development of a "tax ideology" aimed at developing theoretical foundations Universal taxation.
By the middle of the XIX century. The number of taxes has decreased, the importance of observance of legal form in their introduction and invalidation has increased. Gradually, along with the development of financial science, scientific and theoretical views on nature, problems and methods of taxation were formed. None economic SchoolNone of the financial theory bypass issues of public finance and taxation. In the second half of the XIX century. Many states made attempts to embody scientific development on practice.
The history of the development of taxes and taxation in the newest time (XX - XXI centuries)
The achievements of financial science were tested and in the course of tax reforms conducted after the First World War and completely based on scientific principles of taxation. It is then in most industrial developed countries The design of modern tax systems in which direct taxes, primarily an individual income-progressive tax, took a leading place.
However, to create a tax system acceptable during prolonged time on the basis of mentioned scientific surveys failed. The history of tax systems of industrialized capitalist states after the Second World War is the story of the incessant tax reforms aimed at finding an optimal combination of direct and indirect taxation, degrees of tax influence on the economy, the values \u200b\u200bof the tax burden, tax benefits, the period of rapid improvement of national and international tax legislation.
At the turn of the XX - XXI centuries. In Europe, the formation of the European Union's tax system began.
