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Taxes and Taxation
Reference:
Linovitskiy Y.A.
Historical aspects of tax control
development – from IX-th century Russia
to Russian Federation
// Taxes and Taxation.
2013. ¹ 5.
P. 337-345.
URL: https://en.nbpublish.com/library_read_article.php?id=62930
Linovitskiy Y.A. Historical aspects of tax control development – from IX-th century Russia to Russian FederationAbstract: The article surveys the history of tax control development from IX century Russia, all the way to the reforms of 1990-s. Within the target timeframe, different periods of history have their significant aspects of tax control development. For example, the influence of Tatar and Mongol invasion on the tax system, the creation of Colleges and the introduction of Fiscal officials under Peter I; the establishment of assessor inspectors under Alexander III. The importance of this topic is studying the roots of modern system of tax control in Russia for more efficient reformation. Keywords: Taxes and taxation, tax control, tax organs, methodology of tax collection, Tatar and Mongol invasion, Peter I, Alexandr III, Fiscal officials, assessor inspectors, Soviet ministry of finance
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