Taxation reform during the reign of Alexander II


	History magazine - researches Reference: Petrov Yu.I. Taxation reform during the reign of Alexander II // History magazine - researches. 2013. № 1. P. 108-115. URL: https://en.nbpublish.com/library_read_article.php?id=62079 Petrov Yu.I. Taxation reform during the reign of Alexander II Abstract: the article is based on the monographic researches and covers the topic of tax reform in Russia during the reign of Alexander II. The author gives characteristics of the personality of the Finance Minister Reitern M. Kh. and evaluates his activities in the tax sphere. The author considers the changes in the system of indirect taxation, in the areas of production and sale of alcoholic beverages in particular. The article analyzes the changes in direct taxation in the trade and crafts and their results. Special attention is given to the taxation of peasants, including redemption payments (as a consequence of liberation from bondage and the additional tax burden for them). The author shows the examples of township chiefs’ excessive use of their official position, and how they often appropriate taxes to themselves while widely using the arsenal of measures proved to them by the law to compel peasants to timely payment of fees. Keywords: history, reform, taxation, Alexander II, Reutern M.Kh., tax, lease, taxes, payments, estreats. This article can be downloaded freely in PDF format for reading. Download article References 1. Belyaev I.D. Sud'ba zemshchiny i vybornogo nachala na Rusi. – M., 2008. 2. Budaev D.I. Smolenskaya derevnya v kontse XIX – nachale XX vv. - Smo-lensk, 1972. 3. 1881-1905. Vnutrennyaya politika // Tri veka. T.6. – M., 1995. 4. Vysshie i tsentral'nye gosudarstvennye uchrezhdeniya Rossii. 1801-1917. T. 2. SPb., 2001. 5. Gavlin M.L. Krupnoe (gil'deyskoe) predprinimatel'stvo i ideya «po-datnoy spravedlivosti» v poreformennoy Rossii // Finansy. – 2001. - №2. 6. Zapiska o zamene podushnykh podatey drugimi nalogami. Sostavlena chlenom Yaroslavskoy gubernskoy zemskoy upravy A.K. Fogelem. Yaroslavl', 1871. 7. Zakharov V.N., Petrov Yu.A., Shatsilo M.K. Istoriya nalogov v Rossii. IX – nachalo XX v. – M., 2006. 8. Konets krepostnichestva v Rossii (dokumenty, pis'ma, memuary, sta-t'i). – M., 1994. 9. Kornilov A.A. Kurs istorii Rossii XIX veka. - M., 2004. 10. Litvak B.G. Perevorot 1861 goda v Rossii: pochemu ne realizovalas' reformatorskaya al'ternativa. – M., 1991. 11. Martynov S.D. Gosudarstvo i ekonomika: sistema Vitte. – SPb., 2002. 12. Orlov V.S., Chernobaev A.V. Gzhatsk (ocherki po istorii gorodov smo-lenskoy oblasti s drevnikh vremen do nashikh dney). – Smolensk, 1957. 13. Petukhov N.E. Istoriya nalogooblozheniya v Rossii IX-XX vv. – M., 2008. 14. Pushkareva V.M. Istoriya mirovoy i russkoy finansovoy nauki i po-litiki. – M., 2003. 15. Pryzhov I.G. Istoriya kabakov v Rossii. – SPb., 2009. 16. Reka Vremen. Kniga 5. – M., 1996. 17. Rikhter D. Finansovoe khozyaystvo Rossii // Rossiya: Entsiklopedicheskiy slovar'. – L., 1991. 18. Semenkova T.G. M.Kh. Reytern // Finansy. – 1994. - № 12. 19. Sivkov K.V. Imperator Aleksandr II // Tri veka. Tom 6. – M., 1995. 20. Stepanov V. Mikhail Khristoforovich Reytern: «Ya vsyu zhizn' gotovilsya k dolzhnosti ministra finansov...» // Rossiyskiy liberalizm: idei i lyudi. – M, 2007. 21. Tolkushkin A.V. Istoriya nalogov v Rossii. - M., 2001. 22. Ulanov V.Ya. Krest'yanskaya reforma // Tri veka. T.6. – M., 1995. 23. Chistyakov O.I., Novitskaya T.E. Reformy Aleksandra II // Reformy Aleksandra II. – M., 1998. 24. Entsiklopedicheskiy slovar' Brokgauz i Efron (v 12 tomakh). Biogra-fii. T. 2. – M., 1992. 25. Yanzhul I.I. Osnovnye nachala finansovoy nauki: Uchenie o gosudarst-vennykh dokhodakh. – M., 2002.

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Petrov Yu.I. Taxation reform during the reign of Alexander II