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 collect income taxes from 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 "sources of taxes - cities and rural population") from their 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 have redeemed the right to collect established taxes from the state, making 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 Great Scottish economist and the philosopher Adam Smith in his work "Research on the nature and the causes of the wealth of peoples" first formulated the principles of taxation, gave the definition of tax payments, identified them in the financial system of the state, and also indicated that taxes for the payer are Freedom indicator, 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 did not pay questions about state finance and taxation. In the second half of the XIX century. Many states attempted to embody scientific developments in 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 industrially developed capitalist states after the Second World War is the story of incessant tax reforms aimed at finding an optimal combination of direct and indirect taxation, the degree of tax influence on the economy, the value of 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.
The tax system of Russia included a variety of taxes, whose characteristics will start with the pillow. She appeared in the reign of Peter I. The taxation was subject to all the population besides the nobles and clergy, if his representatives occupied any positions or lived in the monastery. The amount of tax was determined by multiplying the tax rate for the number of taxed persons - the auditive souls registered in special books - the audivial fairy tales. The money collected was introduced into the county treasury from January to March and from October to January. The postponement and installment payments, as well as the addition of arrears allowed only with the permission of the emperor. The pillow was canceled in 1882.
The next tax, which we will look at - pose. The object of taxation was the Earth, or rather the income received from its use. In ancient Russia, this tax was one of the main sources of government revenue. The ancient served unit was a plow, as well as smoke. She became soha later. In the XVI-XVII centuries. Measures were taken to ordering land fees - lands were inside, distribution of it in soeches. By the end of the XVII century. The stricter was canceled. Property tax was replaced by personal. Again the land tax arose in 1878 and became known as state land tax. Average tax rate oscillated between 1 / 4k. and 17k. From tithing, depending on the location. For example, the lower rate was provided for the Arkhangelsk province, for Kursk - the highest.
Property taxes also include real estate tax in cities, pans, towns of Russia. It appeared in 1863 the object of taxation was at home and all other species of real estate, income.
The property taxes treated the income tax cash capital. The recovery of it was made with persons not leading independent entrepreneurship, but receiving rente from contributions to bank institutions or securities. This tax was set in 1885 in the amount of 5% of the income received.
The last tax, which treated direct property taxes was commercial tax.
A huge role in the tax system was played by indirect taxes, which included excise taxes. Excise taxes also called consumption taxes. In Russia, the excise in the production of alcoholic beverages, yeast, tobacco products, sugar, lighting devices, matches.
Making short review Shares should, first of all, mention the tax on salt, which was canceled in 1881 at the Tsar Aleksey Mikhailovic, the tax from private salveren was 2 hryvnias from Ponda, and from the Ural Salol - 1 hryvnia. With Petr I, from private salty, every fifth powder was gathered and 10% of the price when selling salt, which was canceled in 1775.
From 1872 to 1877 there was excise on the extraction and sale of oil. After his cancellation, the oil industry was widely developed, and oil prices fell.
The incendiary matches tax was established in 1888 and included a patent fee for the right to establish and functioning match factory and actually excise tax. In 1896, the income of the state from charging an excise was 7,290 p.
The nuclear goods included sugar. By the end of the XIX century. Sugar excise tax was charged in the amount of 1 r.75 k. from sugar. If refinery or beetral refinery opened, the collection in the amount of 5 p was paid. With each thousand pounds of made or refined sugar. Finished sugar products were subject to weighing, each packaging was registered in special books. The weight of the package was at least 5 pounds, each batch of sugar was supplied with an overhead. Since 1895, the Government has established strict control over the production of sugar.
The production to be taxed by excise has been the production and implementation of tobacco products.
The last type of product, the production and sale of which was under the closer attention of the state, were alcoholic beverages. In the XVIII century The income from their production and sales state received by establishing a monopoly into this industry. At the end of the XVIII century. A spooky system was introduced, the essence of which was that the state sold patents for the right to produce and implement alcoholic beverages, which made considerable income. Excise from alcohol was set in size 4 to. From a degree, that is, from 1/1000 buckets of undivided alcohol.
There were the greatest importance for the formation of state revenues: the stamp collection, fortress duties, duties from the property passing through inheritance or donation.
The coat of arms in Russia was installed by Peter I in 1699. The Ministry of Finance established a list of documents that were subject to the coat of arms and documents, from it liberated. This list was brought to universal information. The greatest fiscal value was the stamp collector, which was charged with papers sent government agencies and officials from individuals. It was 80 k. From the document.
Recovery of collection occurred by selling special stamp paper, brands, parcels that were printed on the expedition valuable papers In the Ministry of Finance.
An integral part of the tax system of Russia was the Zemsky Means. Means were divided into monetary and natural, which were gratuitous work in favor of a certain territory. Monetary members were sent to the satisfaction of the following needs:
1) Construction of roads, the so-called road service;
2) the payment of salary to officials of local governments, for example, the content of the Secretaries of the provincial and urban affairs of presences, officials of the county police - corrections and their assistants; 3) satisfaction of the needs of local economy - improvement, construction and content of schools, hospitals, a land department;
4) military service, military management costs - a call, receiving recruits, assistance to the families of military personnel, the formation of the militia. These duties had a national mandatory nature, that is, subject to compulsory recovery.
Over, in the income of the treasury of the Zemstvo:
1) the restaurant collection, charged from the institutions of the innovative fishery located outside the city feature;
2) the judicial duties and the collection, charged for the consideration of the affairs of the world judges, later the Zemskiy chiefs;
3) collecting certificates issued by world congresses for the right of petition, according to other people's business;
4) deductions from pity from officials, which were kept at the expense of the land.
One of the main costs of expenses was the content of the state apparatus, since the normal functioning of the public authority is the key to existence of the entire state. The costs included the payment of complaints and other forms of remuneration to government officials, the payment of pensions, who retired, and after their death, their widows and children before the age of majority. A significant part of funds was sent to the maintenance of the domestic economy.
A large importance for the security of the state was the army, the content of which was, almost a major expense article.
At first, the consuming part of the budget was compiled, and then profitable.
In Russia, the budget had a very unhappy story. Up to the end of the XIX century. The Russian state did not have a single budget, moreover, the government did not know how much the state has income, how much spending, who and how to spend stateless money. In the XVII century Attempts were made to draw up something similar to the budget, however, it was dictated not so much by the desire to streamline state economyHow much need to find new income. In the XVIII century The state's task included centralization of power. Peter I and his successors strict measures encouraged local institutions to collect information about income and expenses, but it was extremely difficult to do it. Here is the official characteristic of Russian finances in one of the Associations of the Senate: "State revenues are confused and mixed, which is barely at this time, it is possible to learn about all direct names; The proof is that in the Senate, as in the first government, there were no information about the names of information of information, but on the sent declarations of sections to the Chamber Board, Osay was announced that it had no such information, and so they remained the lesions Only in those places where from the pay-sensitive hands came. "
Up to the abolition of serfdom state budget, and all financial relations constituted a state secret. From 1862, the budget began to be published, but the fundamental changes in financial relations did not follow.
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 his language. The budget dealt not only with income and expenses, but, and what is important, with the relationship between them.
Making a conclusion, it should be noted that the financial law of Russia of the second half of the XIX - NCH. XX century Represented a developed branch of law. During this period there were already sustainable concepts of taxes, principles of taxation, its subjects and objects. Taxation was sufficient legal baseallowed to avoid arbitrariness and collect taxes in accordance with the law.
"Salt Bunty"
In the XV century shopping centerwho bind all Russian markets was Moscow.
Trade was difficult to infinite the number of covers and a variety of duties, especially the trade in salt, from which the princes and merchants tried to extract as much benefits as possible.
Already at the beginning of the XII century, the salt wannery were charged with a duty in favor of the treasury. The salt entering the markets was also taxed the duty in favor of the state. In addition, the soldier's merchants paid the incoming - customs duty - "sot". Mots, or collectors, erased passages on the roads and bridges, on crossings across the rivers. The soot was collected from the war or from the ship loaded by the goods. When the ship pushed to the shore, a "coast" duty was taken from him, which was paid by money or a commodity. For crossing a ferry or boat, for moving across the bridge was "Changed" or "Mostovshchina", and for each person who accompanied the goods was charged "bonfire".
When, finally, the salt was brought to the bargain, the merchants paid another tax - the "turnout", and for the placement of the goods in the "Living Room", the "living room" was charged. All these duties are soot, coastal, transport, Mostovshchina, Boncokes, Okavka and the living room - paid by trading persons before they started selling salts. And when the sale began, I was going to "Tamga", introduced for the first time by Tatars. In addition, charged for the measurement or weighing of goods. These duties were called "documenny" and "west."
When selling salts, they took their own fees: "The bash", "baking sheet" and "office". These names are related to the fact that the salt was rushed with plates, bends, weighed the contrary - the genus of the scales (reflection), with a fixed point of support and with a movable weight.
In the XVI century, attempts began to streamline, and actually even more increase duties. They began to take not only from the one who sold salt, but also with the one who bought it.
All these defeats brought a large income to the government, but made it difficult to trade and greatly increased the price of salt.
By the middle of the XVII century, relations among different layers of the population were especially aggravated. Financial difficulties intensified.
The royal treasury was empty. Then not to affect the dominant classes, the King Government Alexei Mikhailovich decided among different measures to introduce even indirect taxes.
On March 18, 1646, Alexey Mikhailovich ordered the announcement of the new salt tax on two hryvnias from Pone, who doubled market value without that expensive salt. At the same time, the Astrakhan and Yaitskaya salt used for the salting of fish and caviar for personally from the state trade was charged to the duty of everything in the amount of one hryvnia from Pond.
Thus, the king of All Russia preferred to charge the tax with his own income, but from the beggar of the people! The tax on the subject of the greatest need is salt - hit all the severity on the poorest layers of the city and possession.
Although the government consisted of the population by the fact that the ingenians subordinate to the salt tax on a par with everyone, but the people ropal loudly, and the merchants complained that "the Germans are not only fishery from us, but all the Moscow state treated!"
As a result of the royal decree, salt was so lucky that the population could not buy it in the right amount. Fish fishing decreased, because due to the high cost of salt and salty fish, demand fell on it.
To reduce the price of the goods, the merchants began to notify the fish, and she was quickly spoiled because of this. Traders suffered losses, the population was deprivable, and the number of displeased grew.
Ombrelotment against salt tax was as great that he was canceled in December 1647, but at the same time the order was redeemed to restore the collection of the two other largest taxes, which were canceled back in 1646; Moreover, these taxes had to be collected immediately for three years.
The perturbation of the severity of the covers, protest against the injustices of the rich people, who "the world all led", dissatisfaction with the existing order, extortion of the administration, rejection of the "strong" people of favorable land grew not only in Moscow, but in all cities of the country.
In the spring of 1648, the voltage in Moscow has reached extremely.
The government was based primarily on the armed force: on the Streetsky army under the head of the boyar Morozov and the Pushkites, which the head of the Pushkarsky Order of the Dyack Trachhanotov was conducted. In addition, the government extended to serve people - officials. However, all of them - Sagittarius, Pushkari and seruners - also "lunch and dinner with a Morozovskaya salt", paid unosasstence taxes, suffered a salaries, turmoil and impoverishment of the state.
On June 2, 1648, the king with Patriarch and Boyars made an annual congestion from the Kremlin Cathedral to the Sretensky Monastery.
Under the ringing of bells, a solemn procession was made from the Kremlin gate. The squad of the shooters with Bumprooms and the rods "from the impact of the folk set" surrounded the procession.
A huge crowd filled the Red Square, and, despite the okhriches of the Archers, the people tried to protest the king.
Then the archers surrounded by him dispersed the crowd with a crowd.
On the way back, when the king was returned from the monastery, the people surrounded him and some of the crowd grabbed the tsarist horse. They prayed, so that the king would listen to them, they complained loudly on Plescheyev - the head of the Zemsky yard that disgraced himself, and was requested to appoint an honest, conscientious person in his place:
Pommery, sovereign! People perish dies!
Hands with petitions stretched to the king. The king was scared and hastily ordered the Middle Boyars to take petitions. But proud boyars, who despised the people, not reading, ruined them and threw their face into their face.
Brahry people, some of the boyars went into the crowd, Stalved by the whip of all who came down at hand, and many merely remembered their horses. Then the crowd smashed, stones flew in offenders. The boyar was surrounded by the king and together with him rushed to the Kremlin. It was hardly able to delay the crowd, and the king, terribly frightened, disappeared with the boyars in the palace in Tsaritsyn Christie.
The crowd was not thrown. The people raged at the Tsarist Palace, and the cries of the execution of Plescheyev and Decia Trachyotov, who having mastered the people, was lost louder. Then the porch came the boyar frost with a guarantee from the royal name. But it did not help; He was not listened to him, and he ordered to convene six thousand stallers to drive out the rebellious crowd with the Kremlin Square and suppress the excitement. However, Sagittari stated that they would not fight for the boyars against the simple people and they would be ready to save themselves from violence with him. And many of them went with the people to loud the houses of Morozov, Pleshcheyev, Trachanot and other hate boyars. At the end, the crowd poured to the house of the Duma Deca of the Embassy Order of Nazara, the last name is clean. It was especially marked for a salt duty. Clean at this time was on his yard in the bath, where he hid under the pile of brooms. But the rebellion of him was found, beat up with batons and shut up ax.
This is for your salt!
Another day a fire broke out in Moscow. Poliotor has burned out and all the pans, but the rebellion did not stop. The king sent for negotiations with a rebellious crowd the embassy led by Patriarch and Boyarian Nikita Romanov. Boyar was released on the square with the cap in his hands, low bowed to the people and said that the king promises to fulfill the desire of the people if everything discern. He was answered that the people complain about the people who steal, using their position and hiding behind the king's name, and that no one would disperse until they were issued to the massacre of Leonty Plescheyev, Boyhari Morozova and Deca Trachanot.
The boyar reported on this to the king, and the government decided to sacrifice Plescheyev to save Morozov and Trachanotov. On the same day, Trachanot secretly left the governor to Ustyug Iron. Morozov failed to run, and he was hiding in the Kremlin. The people declared that they were not in Moscow.
On the morning of July 4, they brought to the execution of Plescheyev to the frontal place, but the crowd pulled him out of the hands of the executioner and killed stones and sticks.
The fire in Moscow continued. The people began to accuse Morozov and Trachotov's friends in arson and decided to achieve their death. To stop the excitement, the king had to swear and kiss the cross in front of the people and promise that neither Morozov, nor the trachian movement to their very death in Moscow no longer. However, the people did not believe him, and the king decided to sacrifice the trachian. In the dogonku followed by Sagittarius. They returned Trachanot to Moscow, where the king ordered him to execute him.
A few more days to hide the shooters, they were treated in the palace of wine and honey. The royal father-in-law of Boyarin Miloslavsky satisfied the peers for merchants and merchants. And the patriarch and clergy exhorted the people.
After the uprising, the uprisings and other cities broke out in Moscow, but they were quickly suppressed.
By the end of the XVII century, the salt industry, in which the peasants workers worked and bargaining and various "wide-alone people" worked, became one of the largest industries of the Russian industry. The biggest center of salvement was the Kama region. But in Russia, Solol was still lacking and continued to be imported from abroad, like all of any important and complex household items and military equipment.
When, under Peter I, I especially needed money for the war with Sweden, when the army was reorganized, new shelves were formed, the Baltic fleet was built and the whole people were mobilized for work in a compulsory manopoly on salt, a monopoly on salt was introduced, pillow A variety of taxes, for example: for sale cucumbers, oak coffins, for breeding bees, sharpening knives and axes, on wearing beard.
By decree of January 1, 1705, the sale of salt was taken to the treasury: "In Moscow and in the cities, in any kind of people, a salt, selling, to sell from the treasury, and the sale to be elected heads and kindergartes are kind, and look at the borrowers over them. And in the future, to put salt in the treasury in a row, who is inhaling, and why according to the contract at a true price it will be in place, sell twice so that the profit was as much as the truth. "
Thus, the salt was twice as much as the price for which she delivered contractors. At this, the treasury of 150 thousand rubles per year. It was supposed to be based on 400 thousand, but the high cost reduced salt consumption twice.
In Astrakhan, where the self-made salt was mined and there were large fisheries, the Voevod Rzhevsky took advantage of the monopoly on salt. He captured fish crafts into his own hands and began to randomly collect taxes. The price for salt has also increased. It caused great excitement and discontent in the people. Salt ceased to buy, the industrialists stopped salting the fish, and the fish fell in large quantities began to deteriorate.
At the same time, the royal order came to cut the beard to all and shorten the floors of long caftanes. The approximate Rzhevsky came out at the church of Parley with large scissors and, when the people fell into the church, the beards "with blood" were forceed forcibly. This caused universal outrage. Posal and labor, soldiers and fittings - all rose together as one. The population oppressed by serfdom, irritated by the arbitrariness of the governor, excited by the rise in price of salt, rushed to the Kremlin in indignation.
Voivod and three hundred primary people were killed. The rebels chose their government. But when Peter sent Feldmarshal Sheremetyeva against them, the rebel merchants, rich citizens and the clergy betrayed the people trusted them, entered the intercourse with the Tsarist Field Marshal and helped the harm of the uprising.
Having established the state monopoly on salt, Peter I did a lot to expand and improve the salt business in Russia. In 1711, an order was released: "All salt plants inspect and describe that there was salt pipes and varnices in those factories and that now there are in which the salt is written." Following, a number of inactive old workers were again restored again. Only in the Solikam region were resumed six factories. Solverization was introduced in Siberia.
But despite this, for more than a hundred years, the royal government could not cope with the lack of salt in Russia. And at the beginning of the XIX century, when the salt became gradually falling in price, a tax on salt was introduced (1818). The salt was allowed to sell everywhere, but she was taxed, the size of which depended on whether the extraction of salt on the state land or on private, whether the specialist is in the field or private owner. In addition, there was a salt that was allowed to sell only in government shops at the treated price, and a salt for free sale with a tax fee.
The tax on salt was canceled in 1881. He was canceled led to a large cheaper salt, and it was consumed much more. For example, in the former Kherson province, the price of salt after canceling the tax decreased in ten years almost three times, and the consumption of salt in the village rose five times.
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. A combination of established taxes, as well as principles, forms and methods of their establishment, change, cancellation, challenge and control form the tax system of the state.
Under the tax refers to the compulsory insulation by state tax structures from individuals and legal entities necessary for 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 oppression 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 with trade 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
In 2010, we celebrate a double anniversary: \u200b\u200bthe 20th anniversary of the creation of the tax authorities of Russia and 125 years from the date of the formation of an applying inspection in the structure of the Ministry of Finance. However, the prototype of modern taxes arose in Russia much earlier
Taxes appeared with the emergence of the first social needs. They began to be born in the breakdown of a tribal system, and they received their development since the formation of the state. In modern society, taxes are the main source of replenishment of the state budget.
Ancient Russia
In Russia financial system began to develop during the merger of the ancient Russian state, that is, from the end of the IX century. Installation in Kiev, Prince Oleg (SK. 912 or 922) engaged in establishing dani with subjective tribes. These were Crivichi, Ilmenie Slavs, Drevlyan, Mary, etc. In 884, Oleg defeated the Dnieper northerners and demanded a tribute to them. The ease of the draft pursued far-reaching political goals. Northerners, who had previously paid tribute to Khazaras, did not have strong resistance to the friend of Oleg. The overturn turned out to be easier for them than during the dependence on the Khazar. This was recognized by the radiologists who lived on the banks of the River Socket, and without resistance began to pay tribute to the Kiev prince, defending them from Khazar. The tribute was paid both money and in kind. For example, the Drevlyan (the Slavic tribe that dwells in Ukrainian Polesie) was paid on one cunita with housing, and the population of Novgorod land paid tribute to the Kiev prince with Russian hryvnias, silver ingots.
The tribute was charged in two ways: the vase when it was entered in Kiev, and for a member, when the princes or princely squads went for her.
It is known that in ancient Russia was also pickmail and indirect towing. Indirect taxation existed in the form of trading and litigation. Trade duties Charged for the goods through mining outposts, for transporting through rivers, for the right to have warehouses, for the right to arrange markets, for measuring goods.
Judicial duties Cold for criminal offenses. Depending on the severity of the offense, they ranged from 5 to 80 hryvnia. For example, for killing someone else's hull without guilt, the killer paid Mr. The price of the murdered (as compensation for damages), and the prince is a duty, called, in the amount of 12 hryvnia. Vira could also be paid for other crimes - for killing someone else's horse, livestock, abduction of beaver from catching and so on.
If the killer disappeared, the villages of the district paid the virgin, where the murder was committed. The duty of the Vervi grab the killer or pay for him the virgin contributed to the disclosure of crimes, preventing hostility, quarrels and fights.
Arriving as a custom, these orders were subsequently legalized in the "Russian truth" of Prince Yaroslav Wise (about 978-1054) - the first Russian arch of laws, which included the norms of tax legislation.
Middle Ages
In the XII century, the collector duties in Kiev was called an Osmen. He is climble osmney - Fee for the right to trade. Since the XIII century, the name "Customs" is included in Russia. So began to call the main collector of trading duties. Apparently, this word comes from the Mongolian "Tamga" - money. The Customs had an assistant called the Matel.
During the Mongol-Tatar invasion, the main tax was output, charged first by the Baskets - authorized Khan, and then when they managed to free himself from the Khan officials, Russian princes themselves. The exit was charged with the male soul and from the head of livestock.
Each specific prince collected himself in his lot and passed it a great prince for departing to the Golden Horde. But there was another way to challenge Dani - otkup. The whiskers were most often Khorezm or Khiva merchants. Attaching lump sum sums, they then enriched themselves, increasing the tax oppression into Russian principalities. The amount of exit began to depend on the agreements of the great princes with Khana.
As a result, the collection of direct taxes in the treasury of the Russian state itself was almost impossible. The main source domestic income There were duties and, above all, trade fees. The amount of revenues increased significantly by joining the Moscow principality of new lands under Prince Ivan Kalita (about 1288-1340) and his son Simeon Gord (1316-1353). Trading duties were usually like that: "With the Voznaya duty - money; If anyone comes without a rolling horse on a horse, but for trade - to pay money, from the stamp (rooki) - Altyn. When someone starts to trade, takes from the ruble Altyn. " The chronicles are also mentioned duties from silver casting, with horses branding, living room, honey, etc.
The conflict of Prince Dmitry Donskoy (1350-1389) with the Temnik Mama (about 1335-1380), the actual ruler of the Golden Horde, began with disagreements due to the size of Dani. The victory in the Kulikovsky battle, surrounded by Russian regiments, led by the prince, Dmitry Donskoy over the Mongol-Tatar troops, did not bring Russian exemption from the Ordane Dani.
After the overthrow of the power of the Golden Horde
The exit payment was discontinued only after 100 years in 1480 Ivan III (1440-1505), after which the creation of the financial system of Russia began again. As the main direct tax Ivan III introduced data money From the Black Harry Peasants and Posad People. Then followed by new taxes: Yaman, core (for the production of guns), fees for a city and dietary case, that is, the construction of countries - fortifications in the southern borders of the Moscow state. 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.
By the time of the reign of Ivan III, the oldest correspondence bunk book of the vote five-year-old Novgorod region with a detailed description of all. In each grasty, the church was first described with its land and the courtyards of the churches, then the rural volosts, villages and the villages of the Grand Prince, hereinafter - land of landowners and merchants. When describing the settlement, the amount of seed bread was indicated, income in favor of landowner, the land, existing in the settlement. If residents did not engage in a barking, but by other fishery, then the summary of information was changed accordingly.
Land description is important because there was a development in Russia stitching (The unit of taxation served soha is a certain amount of land), which included the tax tax. The size of the latter depended not only on the amount of land, but also from its quality. To determine the amount of tax, served as a "sash". It envisaged the measurement of land areas, including built-up in cities, the transfer of the data obtained into the conditional submitted units is soy and the calculation on this basis of taxes. Sokh as a unit of taxation was canceled in 1679. Unit for calculating direct filters has become the courtyard.
Indirect taxes Charged through a system of duties and sputters, the main of which were customs and wine.
The Board of Ivan Grozny
Ivan the Terrible (1530-1584) proved state revenues, bringing order in collecting taxes. The farmers were charged with a certain amount of agricultural products and money, which was recorded in special books. Concerning direct feeds, the main object of the taxation was land, and the layout (calculation) of the tax was conducted on the basis of tube books. The books described the amount and quality of lands, their yield and population. Since the reign of Ivan the Terrible in industrial places, the layout of the filings began to be made not in the coaches, but "on the abdomen and fishery". Many natural duties were replaced. monetary for money.
Besides and longer, practiced target taxes. Such were Yam's money, Streletsky to apply for the creation of a regular army, full money for the repurchase of rout people captured, and Russians, stolen in full (captivity).
For the layout and charging of the filters, Zemstvo communities were engaged through electoral salary. In their duties, it was observed that the tax burden was decomposed evenly "to delve", for which the so-called bunk books were compiled.
The main from indirect taxes remained trade dutieswhich were charged with any movement, storage or sale of goods, as well as customs and judicial duties. Trade duties were often given to the deposit, that is, the right of their collection was transferred for a certain fee to individuals (depositors). The introduction of the exhaust system served an obstacle to the development of trade, as it led to the artificial complication of taxation, unreasonable pickups and extortion from the depositors and their hired by them.
XV-XVII century
At the end of the XV century, the political association of Russian lands occurred. However, a slender system of government finance management did not exist for quite a long time. Most direct taxes collected. At the same time, territorial orders were engaged in the population entry:
- first of all, Novgorod, Galich, Ustyugovskaya, Vladimirskaya, Kostroma Ceni, who performed the functions of the arrival cash registers;
- Kazan and Siberian orders who were charged by Yasak from the population of the Volga region and Siberia;
- Order of the Grand Palace, who has taxed the Tsarist Land;
- The order of a big treasury where fees were sent from urban classes;
- Printed order, levied the duty for bonding acts to sovereign;
- Patriarchal order, which is entrusted by the taxation of church and monastic lands.
In addition to those listed, certain types of taxes also collected Streletsky, Embassy, \u200b\u200bYamsk orders. In other words, the financial system of Russia in the XV-XVII centuries was complex and confusing. She was somewhat streamlined in the reign of Alexei Mikhailovich (1629-1676), which created a countable order in 1655. The task of the countable order was in the control of the arrival and expenditure sums of various institutions.
Checking the financial activities of orders, the analysis of the arrival and expenditure books allowed us to quite accurately determine the budget of the country. At the same time, the tax burden grew. Increased and became constant polonynynye subuls. Sharply grown strelletsky subulswhich was previously a minor bread tax. Was introduced property tax. Significant increase excise on salt caused a perturbation of the population and salt rebounds. The excise tax on salt had to be canceled, however, he managed to suffer serious damage to the Russian economy.
The reign of Peter I.
Large-scale government transformations in Russia, affected almost all areas of the economy, including finance, are associated with the name of Peter the Great (1672-1725). In Dopererovskaya, the Financial System of Russia was focused on increasing taxes as the emergence of treasury needs and the real regulations in the country's economy occurred. Peter I made efforts to raise productive forces, because it considered it necessary to strengthen the financial situation of the state. There were new fisheries in the national economic turnover, the development of not yet touched subsoils and wealth was carried out, new productions of production and new techniques of labor appeared in all sectors of the economy. Mining, manufacturing industry developed, the country was covered with a network of factories and manufactories.
In 1717 was established. To her, Peter the Great prescribed to support business industry, "auxiliary instructions, cars and every ways." Metallurgy, mining industry, shipbuilding, cloudy and sailing appeared in Russia.
Actively adopting foreign experienceRussia conducted a protectionist policy, that is, there was measures to protect the domestic market from foreign goods penetrating him, including through the collection of customs duties.
In order to stimulate the development of industry, the exercise of breeders and manufacturers was put on a par with the civil service. Industrial development required extension of trade. However, the development of trade was hampered due to the status of communication paths. Despite this, in Russia he growed violently the tax base. She gave funds to reorganize the army, the construction of the fleet. And in parallel, the study of Russian expanses, the search for new mineral deposits. Guaranteeing return in the future, all this required enormous financial resources in the present.
In addition to were introduced military taxes: Money Dragoon, Recruited, Ship, Submit to the purchase of Dragoon horses. The king even established a special position - the arrival, the responsibility of which was to "sit and repair the sovereign". The studios were also introduced, the first collecting from cabidors, taxes from the borodes, beard duty, etc.
Subsequently, the prominents offered a fundamental change in the taxation system, namely the transition to podachnaya Posati. Recall, until 1679, the unit of taxation was soha, established by the "sophisticist". Since 1679, such a unit became the courtyard. Now it was suggested to move from the foundation system of the climbing. Unit of taxation instead of the courtyard has become a male soul.
Peter I also reorganized financial management. Instead of numerous orders made by income and expenses, the Camera Collegium and the Counter Boarder were established. The first of them was commissioned to supervise over the bold and non-coordinates. The salary was called income, the size of which is known in advance (for example, submail), non-coordinates - customs duties, sputum, tax from plants and others, the size of which is unknown in advance. Camera College had a network of its field institutions. The counter-board staff was made by expenses, led a book called the general state of the state. The main expenditure articles in that period of time were the content of the army and fleet. A revision-board was created to control the spending of money.
Epoch Catherine II.
During the Board of Catherine II (1729-1796), the procedure for taxation of merchants was undergoing radical changes. All private commercial taxes were canceled and submitted from merchants, and instead are installed. Depending on the property position, the merchants were divided into three guilds. To get to the Third Guild, it was necessary to have capital at least 500 rubles. Persons with less capital were considered not merchants, but shutters and paid the pillow. With capital from 1000 to 10,000 rubles. The merchant entered the second guild, and merchants with large capital - in the first. Moreover, the magnitude of its capital, each merchant declared "conscience" himself. Property checks were not conducted, the denominations were not accepted on his roller.
Catherine II in its own way transformed the Financial Management System. In 1780, the expedition of state revenues was created, divided next year by four independent expeditions. One of them was headed by the incomes of the state, the other expenses, the third - audit of accounts, the fourth - the recovery of arrears, unkinds and no account (penalties).
In provinces for managing state propertyThe collection of submissions, revisions of accounts and institutions by other financial affairs were created by the collegial provincial government chambers. The provincial government chamber was subordinate to the provincial and county treasury, which kept statement revenues. Casual chambers existed until the 20th century, although their individual functions were changed.
Thus, Catherine II continued the course of Peter I on the strengthening of local self-government, the transfer of new functions to him, empowered by independent financial resources. During its reign, the budgets of cities noticeably strengthened.
Beginning of the XIX century
In 1802, the manifesto of Alexander I (1777-1825) "On the establishment of ministries" was created by the Ministry of Finance. In 1809, a program of financial transformations was developed - "Finance Plan". The emergence of this document is associated with the name of a major statesman (1772-1839). The program contained a number of urgent measures aimed at eliminating the budget deficit, an increase in the income of the treasury, including by increasing the supply and introduction of new taxes.
A few years after the "Plan of Finance", namely in 1818, the first one appeared in Russia large work In the field of taxation - the book (1789-1871) "experience of the theory of taxes". This book suggests that in Russia they knew the work of Western economists. There was a domestic experience. "All the riches of folk, - considered N.I. Turgenev, - stem from two main sources, which are the essence of the forces of nature and human strength. But to extract wealth from these sources needed funds. These funds consist in various instruments, buildings, money, and so on. The value of the current tools, buildings, the money is called capital. All taxes generally stem from three sources of public income, namely: from income from land, from income from capital, from income from work. "
N.I. Turgenev pursues a new task for that time. He requires to study and predict possible consequences From the introduction or change of certain taxes. This requirement is still relevant to our economy.
Throughout the XIX century, the main direct tax was subtle. The number of payers was determined by the audition censuses.
Along with the main rates on direct taxes introduced advance of targets. Such, in particular, were allowed for the construction of state large roads, on the device of water reports, temporary surcharges to accelerate payment public debt (acted from 1812 to 1820). From the noble income above the established size, only the last of the listed taxes was charged - on the payment of public debts. And the nobles that lived abroad did not in service and lived income outside the Fatherland, "had to be twice."
In addition, there were special state fees. For example, in 1834 a collection was introduced from the passage over the time the Highway St. Petersburg - Moscow. By 1863, this collection spread to 23 highway roads. Charges were charged with passengers railways, shipping companies, for the transportation of rail freight by high speed, fees in seaports.
Acted also duties from the property going by inheritance or according to acts of donation. At that time, the specified duties were accumulated only with persons who do not have direct inheritance right. In addition to state taxes, there were local.
By the mid-50s of the XIX century, the financial situation of Russia was undermined by the Crimean War. The budget deficit had to be covered by increasing taxes, attracting loans and work of the printing machine. At the same time, customs duties were reduced to revitalize the industry.
The second half of the XIX century
In 1863, significant changes occurred in the Tax System of Russia. With a mesh instead of a pitchpie urban real estate tax. This tax was raised not only, but also plants, factories, baths, storage facilities, gardens, gardens, greenhouses and other buildings, as well as empty lands.
On the basis of Catherine II laws about merchant guilds began reorganization commercial tax. Changes occurred in 1863, 1865, 1885 and 1898. The most important part of the commercial tax began to make duties on the right of commerce and fisheries. To engage in trade and industrial activities, entrepreneurs had to annually take certificates and make an appropriate fee in the budget. Certificates of two types were envisaged: Guild (merchant) and simply commercial.
In 1898, a provision on the state fishing tax appeared. This tax, which represented a set of direct busty and non-coal taxes on trade and industrial activities, existed in Russia until the revolution of 1917. Basic Fishing Tax He consisted of tax from shopping institutions and warehouses, tax from industrial enterprises and tax from certificates of fair trade. These taxes were charged at fixed rates, differentiated by the provinces of Russia, with the annual sample of commercial evidence.
Value additional commercial tax depended on the size of the fixed capital and profit of the enterprise, as well as on whether the enterprise is a guild or joint-stock company.
In 1875, the state, introduced in 1864, was replaced palemary tax. The total amount of tax with each province and the region was determined by the work of the territory to be subject to the taxation in deciths to the salary (rate) of the tax from the tithe of a comfortable earth or forest. The magnitude of the salary (rates) of the tax range from 1/4 pennies in the Arkhangelsk and Olonets provinces to 17 kopecks in Kursk province.
As a result of the measures taken budget deficit managed to eliminate. It was largely helped indirect taxes. Among the indirect taxes, the largest income state brought excise on alcohol drinks or, as he was called in Russia, pety Tax. In the country has long been cooked honey, beer, braga. Wine and vodka began to spread only from the XIV century. They traded them by state bodies who took the oath in the conscientious jurisdiction of the case and in confirmation of the oath kissed the cross, from where their name occurs. Controlled the very elected Kabatsky heads.
Before Catherine II, the transfer of a pietary case on the sputter was a rare case. In 1817, the buses were temporarily abolished, and in Russia returned to the official selling of wine. But after 10 years they were introduced again in the interests of replenishing the treasury. Since 1863, the sputter was completely canceled and an excise tax in the amount of 4 kopecks per 1 degree of the drink fortress was introduced. In addition to the excise, the form of a pite tax was a patent for alcohol trade.
In addition, various excise: on tobacco, matches, sugar, kerosene, salt, extruded yeast and a number of other goods. The excise system, as well as customs duties, had not only a fiscal character. She also provided state support Domestic entrepreneurs defended them in a competitive struggle against foreigners.
Main direct tax - pillow - More and more of myself, without responding to the economic conditions of Russia. It has repeatedly reduced its increase in arrears. Nevertheless, the government did not decline for a long time for the complete abolition of the pillowers and their replacement of income taxation, limited only by the cancellation of Podachi Podachi for certain categories of the population.
The pillow was canceled only in 1882. This event is associated with the name of the Minister of Finance of Russia Nikolai Christianovich Bunge (1823-1895). Instead of the podachnaya Podachi had to increase the tax on urban real estate, parimel tax, stamp tax, to establish a tax on inheritance and income tax on cash capital. Four years later, the idle to file from the peasants was converted to.
So, the tax system of the country is all complicated. Therefore, reforms were required in tax administration. Until 1861, clerks were responsible for paying taxes. Podachi from state peasants charged elected Zemsky authorities: Ten, Sotskiy, Corolovniki. In 1861, the response fees were transferred to world mediators, and in 1874 the submitted supervision was given to the county police. Thus, fertilizers began to collect taxes - the heads of the police in the use. In the 1880s, the provincial and countable applied presence were created. They were elected for a period of three years by the provincial Zemsky Assembly, the provincial Duma and merchant society.
In 1885, on the initiative of N.Kh. The Bunge was established by the Institute of Applied Inspectors. At the applied inspectors was entrusted with direct work with taxpayers in the field, which included the appointment and collection of all direct taxes and control over their collection. At the same time, the submitted inspectors also had the authority to conduct audits in the county financial bodies and local governments. It is the applied inspection that can be considered the predecessor of the modern tax service of Russia. Therefore, in 2010, not only 20 years since the creation of the tax authorities of Russia, but also 125 years from the date of the formation of the modern pre-edge of this department - the applied inspection in the structure of the Ministry of Finance. Providing inspection existed until 1917, showing high performance
Vira - the ancient Russian and the Vidnavannavian measure of punishment for the murder, expressed in recovery from the culprit of money compensation
VERVE - ancient community organization in Russia and at Croats
In addition to the exit or Dani, there were other rational burdens, for example, a pit - the duty to deliver the training of the Horde officials
The graveyard is an administrative and territorial unit in Russia
The direct income supply was charged only from the eastern foreigners who had a workable man with a furry or fur tribute, known as "Yasak"
The income of the order of a large parish consisted of fees from shops, living rooms in the cities, cellars, drinking measures and goods, customs, etc. The money collected was spent on the content of the arrivals of foreign merchants, to issue the content of the Russian ambassadors sent abroad to build vessels and Buying goods, on the salary of the attaincam, workers in courts and under the royal salty court
Manufactory-board - the collegial body of state power responsible for the development russian industry, creation and functioning of manuff
Streletsky Podachi - Money collected from the urban population
Initially, the guild fee was 1% of the declared capital (regardless of the guild), but subsequently increased both the size of the guild fee and the minimum amount of declared capital necessary for writing to one or another guild
MM Speransky later wrote: "Changes the finance system ... We saved the state from bankruptcy"
On the back of the title page of the book N.I. Turgenev was printed by the author's disposal: "The writer, taking on all the costs of printing this book, provides money that will be reversed for the sale of Oyoy, in favor of the peasants contained in prison for arrears in tax payments"
The rapid growth of the urban population led to the fact that in 1894 the state apartment tax was introduced in Russia, which paid an apartment's maintenance (no matter, was his property or was rented)
In accordance with the rules of 1864, all former land fees were divided into government, provincial and county, as well as private land fees.
The essence of the redemption was as follows: under the lands acquired by peasants, the government issued special credit interest obligations (redemption certificates), for which the peasants were obliged to pay interest in the treasury and repay part of the amount of the principal debt for 49.5 years
By the middle of the XVII century. In state income of Russia, indirect taxes began to play a significant role, although their total volume was still less than direct. The traditional direct tax in Muscovy was the land tax, whose unit was soha. Two main sources of indirect taxes made up customs duties and sputtering alcohol sales.
Long wars with Poland (1654-1667) and Sweden (1656-1659, Formally ended in 1661 in the Cardis Treaty) RUSSIAN FINANS. There is an urgent need for reforms. financial management. And here appeared A.L. Ordin-Nashokin, who took the initiative of their holding.
The Ordina-Nachchokin approach to the problem was not exceptionally technical. He realized the need to increase Russian national production and income in the interests of the people - the increase in nationwide belongings. He considered the merchant estate the main engine of economic progress, and indirect taxes - the main support of the state budget.
Russian merchants suffered from competition of foreign merchants, especially from the West, which the Moscow government is still in the second half of the XVI century. Significant privileges complained. Therefore, throughout the XVII century, Russian merchants continued to ask the king to abolish these privileges. Inside the country, Russian merchants had the grounds to complain about oppression by the Bearers of the Administration. In addition, and in the merchant class did not have unity. Retail traders belonging to the inhabitants of the city communities (posadam) objected to the benefits of wealthy wholesale merchants (guests).
Starting its reforms, Ordin-Nachokin was forced to take into account all these contradictions. At the same time, he did not want to include foreign merchants from Russian trade, since it was beneficial to the government in many ways, and also contributed to the development of industry.
Ordin-Nachchokin began experimenting with the planned reforms before the end of the war with Poland. In 1665, between two rounds of unfinished negotiations with the Poles, His in the Voivod to Pskov, and he immediately began the reorganization of the municipal administration, trade rules and system duties.
Trying to put an end to the oppression of the governors, the devils of their administration and the richest merchants, Ordin-Nachchokin created the municipal council to represent the Pskov city community. Posansky ordered to elect fifteen representatives for a three-year term. Every year five people from them, in turn, should have been in service. Every three years have to spend new elections. The obligations of the municipal council included the consideration of the litigation between land and criminal cases, except for murders and state treasures, which remained under the jurisdiction of the court.)
To attract foreign merchants to Pskops, Ordin-Nachchokin established two annual fairs, from January 6 and from May 9, every two weeks lasting. During the fairs of the duty were not going.
Foreign merchants, however, had to pay one third of the value of the goods purchased by them not with goods, but silver guilders (Iohimstalers, in Russian - Efimki). Russian merchants then relied in customs to exchange Efimki on the Moscow currency. This practice was one of the main ways through which the Moscow government received silver. Efimki interpret into Moscow silver coins, with a significant benefit for the state treasury.
To prevent competition between Russian merchants and strengthen their position in transactions with foreigners, Ordin-Nashokin recommended that each wholesale merchant take into the business of retail merchants.) A similar form of cooperation existed in Muscovy and earlier in the framework of family associations (trading houses).
The attempt of Ortsin-Nachichoke introduce the municipal government in Pskov met opposition both from the representatives of the administration and the richest merchants. Complaints went to Moscow. Boyarskaya Duma canceled innovations. The king replaced the Ortsin-Nachchokin as the governor Pskov His enemy - Prince Ivan Andreevich Khovansky. However, the experiment of the ordin-nachine with trade and customs rules Not forgotten. Two years later, he was given the opportunity to apply their ideas more largely in the preparation of the state law on trade and duties, mandatory for all Muscovia.
In preparing the new-track charter, its compilers paid serious attention to the petitions of Russian merchants Tsar Mikhail from 1646, as well as the customs statute of 1653. In addition, Ordin-Nachchokin consulted with Peter Marselev as an expert on foreign trade.)
Novotorgovy Charter (entered into action on April 22, 1667) became an important milestone in economic History Russia.) He was composed in the Moscow Embassy Order under the leadership of Ortada Nachchokin, who personally wrote an introductory article.
The charter's leitmotif is that trade should be considered a matter of state importance, the government should encourage merchants and provide them with freedom in doing business.
In foreign trade, the government with the help of the Charter sought to achieve an active trade balance. This corresponded to the concepts and practices that existed at the time in the West (the principle of mercantilism). Therefore, the main objectives of the new-moving charter were the increase in imports from the margin of gold and silver, stimulating the turnover for collecting large customs duties and the help of Russian merchants in competition with foreigners.
The usual customs duty, according to the charter of 1653, was 5 percent, but Western merchants had to pay it with golden bubbles or silver yochimstalers (Efimki) at the established rate, which was only half of the real one. Exports of gold and Efimok banned. Foreign merchants had the right to sell goods to Russian wholesalers, but not retail merchants. Western merchants were allowed to trade in Arkhangelsk and in the cities located on the western border of Muscovy. If they wanted to deliver their products to Moscow and sell them there, they had to pay a double duty. If any foreign merchant sold goods to retailers, goods, and the goods received by them were subject to confiscation. Central Asian trading went through Astrakhan customs, as well as Tarskaya and Tobolsk in Siberia.
The process of modernization of Russian finances in the second XVII century. Tapped both by the central financial administration authorities and taxes - direct and indirect - and their collection.
By the end of the reign of Tsar Fyodor, the order of a big treasury became the most important financial institutionengaged in collecting indirect taxes (excise taxes), and Streletsky order - direct tax management (income).
Successful reform in the case of indirect taxation was the establishment of a single five percentage duty introduced by the Customs Charter of 1653 and a confirmed by the Novotogue Charter of 1667
Again and again, except for gathering duties, the government continued to impose merchants to emergency additional taxes: Fifth money (twenty percent income tax), tenth money (ten percent income tax). This practice began in 1614 during the recovery period after the devastation of the troubled time.)
In 1652, in response to the persistent requirement of Patriarch Nikon to take measures to limit drunkenness, Tsar Alexei issued a decree on abolishing alcohol sales and replacing his state monopoly.) The interest of alcohol sellers in increasing sales disappeared, to sell alcohol to spill forbidden, and benches should have been closed on Sundays and during posts. This led to significant losses for the treasury. Eleven years later, during the financial crisis, which he led the war with Poland and the failure of the experiment with copper money, the Boyarskaya Duma canceled the Decree from 1652 and restored the system of spining alcohol sales.)
Regarding direct taxes, the Government of Tsar Fyodor in 1679 conducted an important reform. Instead of the old ambition system, the unit of taxation was decided to make the courtyard. In 1677-1678 They made a census of all major yards. As before, the yard slaves (chopped) boyars and nobles were freed from the tax. However, the slaves set by their masters on land - tailoring or business people - they were then included in the potential population.
For the collection of direct taxes, the number of courtyards in each city community (Posad) and each rural area (county) were calculated and calculated the total amount of income expected from taxes. Representatives of the inhabitants then divided this amount in accordance with the solvency of each community member.) In a decree of September 5, 1679, it was said that this was done so that the rich in proportions did not pay less than the poor, and the poor were not proportionally burdened by more rich .)
Significant part of direct tax revenues Communicated in one tax called Streletsky Money, since for the most part they were allocated to the content of Sagittarov's detachments. Depending on the solvency of the taxpayer and the level of welfare of the city or the county, in which the courtyard was located, he paid from 60 kopecks to 2 rubles annually as his share in this tax.
In addition to taxation, another source of public income was profit from trade and fields in possession and management of the government. The most profitable fishery were Zyryansky Solevarni in the Solikamsky district, the annual production of which reached a million pounds of salt with a gross income from sales of 70,000 rubles. Potash production in Nizhny Novgorod province brought at least 10,000 rubles per year. We have only incomplete information about state fishing artels on the Lower Volga. According to Kilburger, the income from the sale of caviar was approximately 40,000 thalers (about 20,000 rubles).) The total amount of income of this category is unknown. Fiscal establishments and trade controlled the order of a large treasury. Let's briefly consider the state budget of Russia for 1680 (records of previous state budgets It has not yet been found).) The amount of income and expenses were given separately for each orders. There were no total counters. To give a clearer balance of the balance, you need to make calculations. Milyukov did this work.)
Annual income from direct taxes - both regular and emergency - amounted to approximately fifty percent of the total amount; from indirect taxes - about 40-45 percent; from other sources (including litigation) - 5-10 percent. The cumulative income was 1,220,367 rubles. This is less than the amount of 1,311,000, which Kotoschin gives for early 1660s.)
Government spending Milyukov lists the following points:
Army about 700,000 rubles
Tsarny Yard (content and board) 224 366
Public Fields and Trade 67 767
Pensions (benefits) 41 857
Tools 36 481
Public buildings 100.
Administration 18 692.
TOTAL: 1125323 rubles
Thus, approximately sixty percent of government spending was the costs of national defense.
