On the Question about Performance Features of Taxation System in the Russian Empire


	Taxes and Taxation Reference: Yarasheva, A. V. (2012). On the Question about Performance Features of Taxation System in the Russian Empire. Taxes and Taxation, 1, 64–68. https://en.nbpublish.com/library_read_article.php?id=59097 Yarasheva, A. V. On the Question about Performance Features of Taxation System in the Russian Empire Abstract: The study of taxation issues related to transfer from capitation tax towards income tax in the Russian Empire has a great signifi cance from the point of view of researches. Reformation issues of modern tax system must be based on existing historical experience of reforms in this sphere. Diffi culties of the process of transfer from one form of taxation to the other is directly connected with the economic obsolescence of the Russian economy and delayed reforms of the 60th-70th of the 19th century. Keywords: taxes and taxation, reformation, trade tax, income tax, Russia, economic obsolescence, guild, excise tax, tax entity, patent. This article can be downloaded freely in PDF format for reading. Download article References 1. L'vov D.M. Promyslovyy nalog i metody ego ustanovleniya v zapadnoevropeyskikh gosudarstvakh i v 2. Rossii. M., 1880. 3. Materialy po voprosu ob opredelenii vneshnikh priznakov dlya promyslovogo oblozheniya fabrichno- 4. zavodskikh i remeslennykh zavedeniy v Rossii. SPb., 1894. 5. Orlov D. Nalogovaya reforma 1898 g. – poslednyaya i samaya udachnaya v istorii rossiyskogo promyslovogo 6. oblozheniya // Nalogi. 1993, №3. 7. Polozhenie o gosudarstvennom promyslovom naloge s postateynymi instruktsionnymi raz'yasneni- 8. yami, s podrobnym alfavitnym ukazatelem oblagaemykh i osvobozhdaemykh ot naloga predpriyatiy i s 9. prilozheniem izvlecheniy iz svoda zakonov i drugikh uzakoneniy i rasporyazheniy pravitel'stva //Sost. : 10. Zhakovskiy E.I., Pogozhev V.P. SPb., 1899. 11. «Pravila ob oblozhenii torgovykh i promyshlennykh predpriyatiy dopolnitel'nym sborom». Rossiya. 12. Zakony i postanovleniya. Zakon 15 yanvarya 1885 g. ob oblozhenii torgovykh i promyshlennykh predpriyatiy 13. sborami protsentnym i raskladochnym s instruktsieyu, tsirkulyarami i raz'yasneniyami Ministerstva 14. finansov i Ukazanie 5 iyunya 1884 g. o bolee ravnomernom oblozhenii torgovli i promyshlennosti s 15. raz'yasnyayushchimi tsirkulyarami. SPb., 1885. 16. Sapilov E.V. Promyslovoe nalogooblozhenie v dorevolyutsionnoy Rossii // Tsentr (Zhurnal Novogo 17. Vol'nogo ekonomicheskogo obshchestva). 1993. №1-2. 18. Statisticheskie rezul'taty protsentnogo i raskladochnogo sborov po ischisleniyu, klassifikatsii i 19. opredeleniyu oborotov i pribyley torgovykh i promyshlennykh predpriyatiy, podlezhashchikh sim sboram. 20. SPb., 1898.; Statisticheskie materialy k proektu ob izmenenii Polozheniya o gosudarstvennom pro- 21. myslovom naloge. SPb., 1909. (Tablitsy i grafiki s dannymi o chisle, kapitalakh i pribylyakh otchetnykh 22. predpriyatiy, s podrazdeleniem ikh na gruppy po rodu proizvodimykh operatsiy za 1902- 1906 gg.). 23. Subbotin A. Russkiy promyslovyy nalog. M., 1877.

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Yarasheva, A. V. On the Question about Performance Features of Taxation System in the Russian Empire