Abstract: The subject of this research is the taxation policy of the Finance Minister V. N. Kokovtsov in 1906-1907 and the developed in the Ministry of Finance program of reforms aimed at the complex restructuring of taxation system of the Russian Empire. Based on the archive materials, the author provides a brief characteristic of the content and goals of the tax reform plan, assesses the possibilities of its implementation, as well as factors that impeded the adoption of the majority of proposed draft bills prior to the beginning of the World War I. The scientific novelty is substantiated by the use of archival documents that have not been previously introduced into the scientific discourse, which allowed making a conclusion about the common trend of the entire taxation policy of V. N. Kokovtsov in 1906-1907 towards the increase in tax revenue with the concurrent reallocation of tax burden and reducing tax responsibility for the poor population.  

Abstract: The subject of this research is the taxation policy of the Finance Minister V. N. Kokovtsov in 1906-1907 and the developed in the Ministry of Finance program of reforms aimed at the complex restructuring of taxation system of the Russian Empire. Based on the archive materials, the author provides a brief characteristic of the content and goals of the tax reform plan, assesses the possibilities of its implementation, as well as factors that impeded the adoption of the majority of proposed draft bills prior to the beginning of the World War I. The scientific novelty is substantiated by the use of archival documents that have not been previously introduced into the scientific discourse, which allowed making a conclusion about the common trend of the entire taxation policy of V. N. Kokovtsov in 1906-1907 towards the increase in tax revenue with the concurrent reallocation of tax burden and reducing tax responsibility for the poor population.