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Taxes and Taxation
Reference:
Zholobova, G.A.
Mechanism of legal regulation of the trade in alcohol drinks in the conditions of the fiscal wine monopoly:
on the issue of efficiency of the alcohol policy in Russia at the verge of XIX – XX centuries.
// Taxes and Taxation.
2014. ¹ 7.
P. 688-708.
URL: https://en.nbpublish.com/library_read_article.php?id=65303
Zholobova, G.A. Mechanism of legal regulation of the trade in alcohol drinks in the conditions of the fiscal wine monopoly:
on the issue of efficiency of the alcohol policy in Russia at the verge of XIX – XX centuries.
Abstract:
In the latest decade the discussion of the drafts of the state policy in the sphere of production
and turnover of the alcoholic drinks and formation of healthy lifestyle of the Russian population, there
is an active optimization process in the legislation in this sphere of social relations. Understanding the
historical nature of the Russian mechanism of legal regulation of trade in alcoholic drinks in late XIX – early XX centuries and the general experience of alcohol policy are important factors for the formation
of the modern concept of state regulation of the alcohol turnover in Russia. Since production and sale
of alcohol in the second half of XIX and early XX centuries was an important part of public income, the
government was interested in growing amount of the alcohol levy and it was worried by illegal production
and sale of alcohol causing the state to lose large profits. This matter required detailed regulation
of alcohol trade. On the other hand its regulation was also based upon the moral and medical
matters, since development of production and sale of alcohol was always closely connected with the
problem of alcoholism of the population. Based upon the analysis of the legislative acts of the Russian
Empire of late XIX – early XX centuries and the studies of the materials of the Ministry of Finances the
author presents the Russian retrospective of the mechanism for the legal regulation of trade in alcohol
drinks in the conditions of fiscal alcohol monopoly, showing the steps towards achieving the goals
of the state and analyzing its results.
Keywords:
law, Russian Empire, state, monopoly, alcoholic drinks, alcohol, trade, supervision, wine, beer, excise, vodka, spirit.
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