Pavlovsk military school of passes in m. Pavlovsk military school

People have never liked paying taxes. They don't like it now. However, listening to the lamentations of citizens about the unbearable tax burden, historians only smile philosophically: you, citizens, have not seen the dashing. The modern tax inspector enters our lives in the form of a puny clerk armed with a fountain pen and a calculator. He only wants a small fraction of our money.

The medieval "tax official" came as part of a well-armed group of people who looked very much like bandits from the highway. Instead of a fountain pen, the medieval collector (as the tax collector was called) had a good sword, and instead of an office jacket, he had riveted chain mail. And he could take not thirteen, and not twenty-five percent of the income. He could take everything he liked: clothes, cattle, wife, children. And if in a bad mood - then life.

Taxes grew from the tribute that the defeated tribes paid to the victors. These taxes were collected during the so-called "polyudya". From the annals, we know the tragically ended polyudye, to which Prince Igor the Old went in 945. Then he decided to increase the “tax burden” on the conquered tribe of the Drevlyans. After living with them for a certain period and, apparently, having thoroughly robbed, he was about to go home, but at some point greed seized him, and he returned for more.

The Drevlyans, who had just happily sent the prince away, were surprised to see him again. And they weren't surprised at all. It must be said that not only the taxmen of the 10th century were distinguished by their cool temper, the taxpayers were also not like the current one. They did not go out to solo pickets and did not write hysterical posts on Facebook and Odnoklassniki. They simply tied one leg of Prince Igor to one tightly bent tree, and the other leg of Prince Igor to another tightly bent tree. Then the trees were released. From one whole prince, two princely halves turned out.

It must be said that this case of "tax evasion" did not go unpunished for them. The answer was an event called in the scientific and educational literature "Princess Olga's tax reform." This reform began, as often happens, with an attempt to convince the population that the reform would not hit them too hard. The object was the inhabitants of the Drevlyansk city of Iskorostnya. They were guilty of the murder of Prince Igor, so they feared (as it turned out later, not in vain) that Olga would not leave them so easily. But Olga convinced that she only wanted a "tribute": three sparrows and three doves from the yard.

The Drevlyans were inspired: they usually took tribute in honey and furs, which were not cheap. And pigeons and sparrows in those distant times (however, as now) were a “free resource”. They collected the required number of birds and gave them to the princess. Olga ordered tinder to be tied to each, set on fire and released. Birds, obeying the natural instinct, flew to where they were caught. To the dovecotes and attics of Iskorosten. The city burst into flames from several directions at once. It was impossible to extinguish. Residents began to run out from behind the city walls. There they were met by Olga's combatants and methodically exterminated. Those who were not exterminated were enslaved, and a real tribute was imposed on the rest - heavy. This was the first significant step of the reform, which the chronicler reported briefly:

“And set graveyards and tribute along Mst, and graveyards and tribute, and dues along Luza; and her catches are all over the earth, and signs and places and graveyards.

In the future, the tax system continued to develop. From episodic "attacks" the authorities moved to the regular robbing of the population. However, not everyone was required to pay taxes. Boyars and nobles were not paid. But they had to carry out military service from the age of fifteen. Moreover, not a joke: military service in those days was fraught with constant danger. If a modern person were offered: to send his son to a “hot spot” or to pay with money, very few would choose a “hot spot”.

It was only later that the nobility turned from a martial estate into a parasitic estate, but in the Middle Ages they had a hard time.

Those who did not serve were paid. They were called "hard" or "mean" people. The word "mean" initially had no negative connotation. It only meant that a person was subject to taxation. Moreover, paying taxes to the state was, in a certain sense, a privilege. The privilege of free people. Dependent people paid not to the state, but to their masters.

Initially, from the time of the most ancient princes, the unit of taxation was "smoke" or "yard". This made it possible for the poor to reduce the tax burden, not settling in different households, but living in one large multi-generational family. This practice was stopped by Peter I the Great, who introduced the poll tax. Now the unit of taxation was the "soul", i.e. male face.

Once every ten to fifteen years, an audit was carried out: all men of the taxable estates were counted. And until the next census, a person was obliged to pay tax even if he had no income. Moreover, even the dead had to pay. “How is it,” the perplexed reader will ask, “how can the dead pay?” “Very simple,” the historian will answer. The tax was charged not individually, but on the peasant community. If there were 159 men in the village, then the tax was calculated as a whole for all of them. And until the next census did not change.

At first it was equal to 74 kopecks, and by the 19th century it had grown to two rubles a year. Two rubles for that money was not very much. A ruble could buy a couple of chickens or 2.5 kg. beef. But the people were poor. Most of them saw meat on the table only on holidays. Therefore, these rubles were a significant loss for the peasants. The poll tax was abolished in 1887. Then the nobility also began to pay taxes.

An era of great change has arrived. At the beginning of the twentieth century, Russia plunged into chaos, which neither the Russian monarchy, nor the nobility, nor the letter "yat" could survive. And taxes survived. And they feel good. They, of course, have taken on a more presentable appearance by today. Although no, no, but in the glasses of the tax inspector's glasses the reflection of the fire of the ancient Iskorosten will flash.

taxes are a necessary link in economic relations in society since the emergence of the state. The development and change of the state structure is always accompanied by the transformation of the tax system. In today's society, taxes
- the main form of state revenue, because the appearance of the taxes themselves is associated with the very first social needs.
How did it all start? Among the first forms of sacrifice, including religious interpretation, tithe was mentioned - one of the embryonic forms of taxation.

The first tax in Kievan Rus

After the baptism of Russia, Prince Vladimir built the Church of the Holy Mother of God in Kyiv and gave her a tithe from all income. In the annals of those years, the following message is interesting: “Having created the Church of the Holy Mother of God and giving her a tithe throughout the Russian land: from the reign to the Cathedral Church, from the entire prince of the court a tenth share, and from the market every tenth week, and with the house for every summer from every flock and every living tithe.
So, the initial tax rate on all income received was 10%.

Taxes of the united ancient Russian state

As the Old Russian state unified, i.e. from the end of the 9th century, the financial system of Russia began to take shape. Tribute was the main source of income for the princely treasury. It is, in fact, at first irregular, and then more and more systematic, direct
tax. Prince Oleg (912), as soon as he established himself in Kyiv, began to establish tribute from subject tribes. The population of Novgorod was obliged to pay the prince 300 hryvnias annually. The hryvnia was called an ingot of silver of various shapes (usually oblong),
which served as the largest exchange mark in Russia until the 14th century. It was a target collection for the maintenance of a mercenary squad for the defense of the northern borders. In ancient Russia, land taxation was also known.

The emergence of the ruble

In the XIII - XIV centuries, the final formation of the Russian financial system took place. Having escaped the Mongol invasion, Veliky Novgorod remained the only Russian principality with a "trade surplus", which received silver from Western Europe in exchange for forestry products. From here it spread throughout all Russian lands, and Novgorod money performed approximately the same function as the dollar in Russia in the 1990s. At the beginning of the 14th century, the townspeople carried out a monetary reform and reduced the silver content in the former hryvnia (from 200 to 175 grams), as if cutting off part of the ingot. This truncated hryvnia was called the ruble.

The first Russian duties

Indirect taxation existed in the form of trade and judicial duties. The “myt” duty was levied for the transport of goods through the outposts, the “transportation” duty was for transportation across the river, the “living room” duty was for the right to have warehouses, and the “trade” duty was for the right to arrange markets. Duties "weight" and "measure" were established respectively for weighing and measuring goods, which was a rather complicated matter. The court fee "vir" was levied for murder, "sale" - a fine for other crimes. Court fees usually ranged from 5 to 80 hryvnia. For example, for killing someone else
serf without guilt, the murderer paid the master the price of the murdered in compensation for losses, and the prince - a fee of 12 hryvnias. If the killer escaped, then the residents of the district, vervi (community) where the murder was committed paid the vir. The duty of the vervi to catch the killer or pay
for him, the virus contributed to the disclosure of crimes, the prevention of hostility, quarrels and fights. Public vir was not paid in case of murder during a robbery. Having arisen and existed for several centuries as a custom, these orders were legalized
in Russkaya Pravda of Prince Yaroslav the Wise (c. 978-1054).

Taxes of the Tatar-Mongols

During the Tatar-Mongol invasion, the main tax was the "exit" levied by the Baskaks - the authorized representatives of the Khan, and then, when they managed to get rid of the Khan's officials, by the Russian princes themselves. The tax was levied on every soul of a male
sex and from livestock.

Collection of customs duties

Further, the history of taxation developed in such a way that duties became the main source of domestic revenue. Trading fees were especially large sources of income. They increased significantly under Prince Ivan Kalita (1296-1340) due to the annexation of new lands to the Moscow principality.
Toll collector in the 12th century in Kyiv it was called an octopus. He charged osmnichee - a fee for the right to trade. From the 13th century in Russia, the name “customsman” is used for the main collector of trade duties. The customs officer had an assistant called a collector.
The payment of "exit" was stopped by Ivan III (1440-505) in 1480, after which the creation of a new financial system of Russia began. The main direct tax was this money (tribute) from black-haired peasants and townspeople. A number of taxes were introduced: pit taxes, pishchalny - for the production of cannons, fees for city and serif business, i.e. for the construction of "zasek" - fortifications on the southern borders of the Moscow state.
It was during the reign of Ivan III that the oldest census salary with a detailed description of all churchyards dates back.
In each churchyard, first of all, the church is described with its land and the courtyards of clergy, then quitrent volosts, villages and villages of the Grand Duke, then - the land of each landowner, kupp, lord of Novgorod; the amount of sown bread, mowed haystacks; income in favor of the landowner; "feed" that went to the governor, etc.

First land tax

The description of the lands is important, since in Russia, back in the period of the Tatar-Mongol rule, a field tax was formed and developed, which included a land tax. The latter was determined not only by the amount of land, but also by its quality. The land was divided into tithes, quarters and vyti. In the vyti there were 12 quarters of good land, 1 quarter - about 0.5 tithes, medium - 14, thin - 16. The amount of tax was determined by the "sosh letter".
It provided for the measurement of land areas, including built-up courtyards in cities, the conversion of the data obtained into conditional taxable units "plows" and the determination of taxes on this basis. The plow was measured in fours, its size in different places was not the same, it depended on the region, the quality of the soil and the ownership of the land.
Indirect taxes were levied through a system of duties and taxes, the main of which were customs and wine.

Innovations of Ivan the Terrible

Ivan the Terrible (1530-1584) significantly increased state revenues by introducing slightly different methods of collecting taxes. Under him, farmers were taxed with a certain amount of agricultural products and money, which was recorded in special books.
So, when collecting direct taxes, the land was the main object of taxation, and the layout was carried out on the basis of scribe books. The books described the quantity and quality of lands, their productivity and population. From time to time scribe books were repeated
and checked.
During the reign of Ivan the Terrible in industrial places, the layout of taxes began to be carried out not according to "ploughs", but "by stomachs and crafts." Direct income tax was levied only from eastern foreigners, in whom every able-bodied man
was overlaid with fur or fur tribute, known as yasaka. Many in-kind duties at this time were replaced by cash dues. In addition to direct taxes, targeted taxes were widely practiced. Such was the pit money, the Streltsy
file for the creation of a regular army, polonian money - for the ransom of military people captured, and Russians driven into captivity.
Chief among the indirect taxes remained trade duties levied on any movement, storage, or sale of goods; customs duties, which were regulated during the reign of Ivan the Terrible; court fees. The layout and collection of taxes were carried out by zemstvo communities, through elected payers. They observed that tax burdens were distributed evenly "according to wealth", for which so-called salary books were drawn up.

Taxes under the reign of the Romanovs

During the reign of the Romanovs, the tax system improved more and more. The Polonyanichnaya tax, which was collected from time to time by special order, became permanent during the reign of Alexei Mikhailovich (1629-1676) and was collected annually "from all kinds of people." Under Ivan the Terrible, the Streltsy tax was an insignificant tax, and under Alexei Mikhailovich it became one of the main direct taxes and was paid both in kind and in money.
Duties were developed from various private transactions, from requests to administrative institutions, from letters issued from there - non-remunerated fees.
Often, under Alexei Mikhailovich, they resorted to emergency collections. First, the twentieth, then the tenth, then the fifth money was charged from the population. That is, direct taxes "from the bellies and crafts" rose to 20%. It became difficult to increase direct taxes, so an attempt was made to improve the financial situation of the state with the help of indirect taxes.

Salt excise brought to rebellion

In 1646, the excise tax on salt was raised from 5 to 20 kopecks. on the pud. The calculation was that salt is consumed by all segments of the population and the tax will spread evenly on everyone. However, in reality, it turned out that the poorest people were the most heavily affected. It fed mainly on fish from the Volga, Oka and other rivers. Caught fish was immediately salted with cheap salt. After the introduction of the specified excise tax, it turned out to be unprofitable to salt the fish. There was a shortage of the main food product. In addition, in people engaged in heavy physical labor, salt metabolism is most intense, and they need salt.
more than the average for a person. The salt tax had to be abolished after the Moscow (salt) riot in 1648, work began to streamline finances on more reasonable grounds.

ancient customs system

A customs system was introduced in place of occasional customs duties and exemptions. In 1653, the Trade Charter was issued. In general, for foreigners, the customs duty was 12-13%, for Russians 4-5%. Thus, the Trade Charter had a protectionist
character.
In 1667, the rates were specified by the Novotrade Charter. A duty of 8 and 10 coins per ruble for Russians and 12 coins per ruble for foreign merchants has been preserved. But a provision was added that when traveling inland, foreigners must pay another hryvnia
from the ruble or an additional 10%.
The introduced property tax was actively spread. It was charged at a rate of 3 kopecks. from a quarter of the land that was inherited from everyone without exception, even from heirs in a straight line.

Taxes of Petrine reforms

During the reign of Peter the Great (1672-1725), transformative reforms, combined with continuous wars, required large financial resources. During this period, in addition to the archery tax, military taxes are introduced: dragoon, recruit, ship money, apply for the purchase of dragoon horses. The tsar established a special position - profit-makers, whose duty is to "sit and make profits for the sovereign." Thus, a stamp duty was introduced, a head tax on cab drivers - a tenth of the income from hiring them,
taxes from inns, stoves, floating ships, watermelons, nuts, sale of edibles, renting houses, icebreaking and other taxes and fees. Even Gentiles were taxed for other church beliefs. For example, schismatics were required to pay a double tax. Through the efforts of profit-makers in January 1705, a duty was imposed on mustaches and beards.
In the future, profitmakers proposed a radical change in the taxation system, namely: the transition to a poll tax.

The first methods of tax evasion

Until 1678, the unit of taxation was the plow, established by the sosh letter. Since 1678, the yard has become such a unit. A method of tax evasion immediately arose: the yards of relatives, and sometimes just neighbors, began to be fenced off with a single wattle fence. The profit-makers proposed to move from the household system of taxation to the universal one, instead of the court, the “male soul” became the unit of taxation.

Creating the Science of Taxation

At the end of the XVII - beginning of the XVIII century. the science of taxation begins to emerge as an essential part of economics and the sciences of nature and society in general. In Russia, the ideas of Adam Smith and other Western economists were developed by Nikolai Ivanovich Turgenev
(1789-1871) in the book "Experience in the Theory of Taxes", where five basic rules for levying taxes are highlighted.

Catherine II divided the merchants into guilds

In practical taxation in Russia, major transformations took place during the reign of Catherine II (1729-1796). First of all, she introduced fundamental changes in the taxation of the merchants. Trade taxes and the poll tax from merchants were abolished, and a guild tax was established. Merchants were divided into three guilds depending on their property status. In order to get into the third guild, it was necessary to have a capital of more than 500 rubles. Those who had less capital were considered not merchants, but philistines and paid a poll tax.
With capital from 1 thousand to 10 thousand rubles. the merchant was included in the second guild, and with a large capital - in the first. Each merchant announced his capital himself, "according to his conscience." Checks of property were not made, denunciations of its concealment were not accepted. Initially, the tax was levied at a rate of 1% of the declared capital.
After 10 years, the "City Regulation" was approved, which increased the amount of declared capital for enrollment in a particular guild. The rate remains the same. However, later it grew and at the end of the reign of Alexander I was 2.5%
for merchants of the third guild and 4% for merchants of the first and second guilds. The poll tax on the main population of Russia under Catherine II was preserved, but it was not quite the tax that Peter I introduced. According to the Decree of May 3, 1783, “taxes from the townspeople and peasants according to the number of souls are relied solely for convenience in the general state account” . Such an account should not constrain payers "in the ways they consider the most convenient and commensurate payment of taxes." The community could unroll the poll tax assigned to it
tax between its members as it deemed necessary. The fact is that Peter I in his decrees did not explain the procedure for apportioning the new tax. The poll tax was understood in the literal sense: it was simply calculated in the tax lists, but even during the collection it was laid out directly on the audit souls, without taking into account how many workers were actually in the family.

First exemptions for badlands

Since 1797, the Russian provinces were divided into four classes depending on the fertility of the soil and their economic importance, and separate capitation salaries were assigned to each class.

Direct and indirect state taxes

At that time in Russia, direct taxes in the budget already played a secondary role compared to indirect taxes. So, the poll tax was collected in 1763 5667 thousand rubles, or 34.4% of all income, and in 1796 - 24721 thousand rubles, or 36% of income.
In turn, indirect taxes gave 42% in 1764 and 43% in 1796. Drinking taxes brought almost half of this amount.
Throughout the 19th century government taxes remained the main source of income. The main direct tax was the poll tax. The number of payers was determined by audit censuses.
Along with the main rates for direct taxes, special-purpose allowances were introduced, for example: allowances for the construction of state highways, for the installation of water communications, temporary allowances to speed up the payment of state debts (valid from 1812 to 1820).
There were special government fees. Such, for example, was the tax introduced in 1834 on the road connecting St. Petersburg and Moscow. By 1863, the collection had extended to 23 highways. Fees were levied on passengers of railways, shipping companies, rail freight transported at high speed, as well as fees at seaports. There were duties on property passing by inheritance or by deeds of donation. At that time, they were taxed only by persons who did not have a direct right to inherit. There were passport fees, including from foreign passports. Fire insurance policies were taxed.
(Literature: O.V. Skvortsov, N.O. Skvortsova, "Taxes and taxation")

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MINISTRY OF EDUCATION AND SCIENCE OF THE RUSSIAN FEDERATION

Federal State Budgetary Educational Institution of Higher Education

Chuvash State University named after I.N. Ulyanova

Faculty of Law

Department of civil - legal disciplines

in the discipline "Tax Law"

Executed Denisov E.S.

Student group YuF-21-13

Supervisor:

Associate Professor Chinchikova G.B.

Cheboksary 2016

INTRODUCTION

Taxes are a necessary link in economic relations in society since the emergence of the state. The development and change in the forms of government are always accompanied by the transformation of the tax system. There are three major stages in the development of forms and methods of levying taxes.

At the initial stage of development from the ancient world to the beginning of the Middle Ages, the state does not have a financial apparatus for determining and collecting taxes. It determines only the total amount of funds that it wants to receive, and entrusts the collection of taxes to the city or community. Very often it resorts to the help of tax-farmers.

At the second stage (XVI - early XIX centuries), a network of state institutions arises in the country, including financial ones, and the state takes on some of the functions: it sets a taxation quota, monitors the process of tax collection, defines this process with more or less broad frameworks. . The role of tax-farmers in this period is still very great.

The third, modern, stage - the state takes over all the functions of establishing and levying taxes.

Taxation in Ancient Russia began to take shape somewhat later than in Ancient Greece (VII-IV centuries BC) or in Ancient Rome (IV-111 centuries BC). The unification of the Old Russian state began only at the end of the 9th century. Tribute was the main source of income for the princely treasury. It was at first an irregular and then an increasingly systematic direct tax. Prince Oleg established tribute to the Ilmenian Slavs, Krivichi and Mary. In 883, he conquered the Drevlyans and imposed tribute: a black marten from housing. Tribute was collected in two ways:

1. by a cart, when she was brought to Kyiv,

2. polyudem, when princes or princely squads themselves went after her.

At the same time, information about the Russian hryvnia appears. The population of Novgorod was obliged to pay the prince 300 hryvnias annually. It was a target collection for the maintenance of a mercenary squad for the defense of the northern borders. A hryvnia was a silver ingot of various shapes, usually oblong, which served as the largest exchange sign in Russia until the 14th century.

Taxation in Kievan Rus

It was also known in ancient Russia that there was a land taxation. Indirect taxation existed in the form of trade and judicial duties. The “myt” duty was levied for the transport of goods through mountain outposts, the “transportation” duty for transportation across the river, the “lounge” duty for the right to have warehouses, the “commercial” duty for the right to arrange markets. Duties “weight” and “measure” were established respectively for weighing and measuring goods, which was a rather complicated matter in those years. The court fee “vir” was levied for murder, “sale” - a fine for other crimes. For example, for the murder of someone else's serf without guilt, the murderer paid the master the price of the murdered person in compensation for the turns, and the prince - a fee of 12 hryvnias. If the killer escaped, then the inhabitants of the district, the yard where the murder was committed, paid the vir. The obligation of the vervi to seize the killer or pay the viru for him contributed to the disclosure of crimes, the prevention of hostility, quarrels, and fights. Public vir was not paid in case of murder during a robbery. Having arisen as a custom, these orders were legitimized in the Russian Pravda by Prince Yaroslav the Wise (978-1054). The same fee as for a serf was established for the murder of someone else's horse or cattle.

After the Tatar-Mongol invasion, the “exit” became the main tax, levied first by the Baskaks - authorized by the Khan, and then, when they managed to get rid of the Khan's officials, by the Russian princes themselves. “Exit” was taken from every male soul and from the head of cattle.

Each specific prince himself collected tribute in his own inheritance and transferred it to the Grand Duke for sending to the Horde. Another way of collecting tribute is a ransom. Merchants were the most common tax-farmers. By making lump sums to the Tatars, they then enriched themselves, increasing the tax burden on the Russian principalities. Horde taxes also include pits (horde hardship, the obligation to deliver carts to Horde officials).

Tariffs were the main source of domestic revenue. Trading fees were especially large sources of income. They increased significantly due to the addition of new lands to the Moscow principality under Prince Ivan Kalita and his son Simeon the Gord.

Toll collector in the 12th century in Kyiv it was called an octopus. He charged osmnichee - a fee for the right to trade. From the 13th century in Russia, the name “customsman” for the main collector of trade duties comes into use. This word comes from the Mongolian "tamga" - money. The customs officer had an assistant called a collector.

The payment of "exit" was stopped by Ivan III (1440--1505) in 1480, after which the creation of the financial system of Russia began again. As the main direct tax, Ivan III introduced this money from black-haired peasants and townspeople. This was followed by new taxes: pit taxes, pishchalny - for the production of cannons, fees for the city and serif business, i.e., for the construction of serifs - fortifications on the southern borders of the Muscovite state. tribute duty excise Kievan Rus

In addition to tribute, dues served as a source of income for the treasury of the Grand Duke. Arable lands, hayfields, forests, rivers, mills, vegetable gardens were given for quitrent. They were given to those who paid more.

In Russia, during the period of the Tatar-Mongol rule, a field tax was formed and developed, which included a land tax. It was determined by the quality and quantity of land. The land was divided into tithes, quarters and vyti. In the vyti there were 12 four of good land, 14 of medium land, and 16 of thin land.

To determine the amount of taxes served as a "sosh letter". It provided for the measurement of land areas, including those built up with courtyards in cities, the conversion of the data obtained into conditional taxable units “plows” and the determination of taxes on this basis. Sokha was measured in fours (about 0.5 tithes), its size depended on the area, soil quality, land ownership. The letter was compiled by the scribe with the assistants who were with him. Descriptions of cities and counties with population, households, categories of landowners were summarized in scribe books. Sokha as a unit of tax measurement was abolished in 1679. By that time, the yard had become the unit for calculating direct taxation.

From the time of Ivan the Terrible in industrial places, the layout of taxes began to be carried out “according to the stomachs and trades”. Direct income tax was levied only from eastern foreigners, in whom every able-bodied man was taxed with fur or fur tribute, called “yasak”. Many in-kind duties at this time were replaced by cash dues.

Also, under Ivan the Terrible, targeted taxes were widely practiced. Such was the pit money, the streltsy tax for the creation of a regular army, the Polonian money - for the ransom of military people captured, and Russians driven into captivity. The layout and collection of taxes were carried out by the zemstvo communities themselves through elected payers. They observed that tax burdens were distributed evenly “according to wealth”, for which so-called “salary books” were drawn up.

Indirect taxes were levied through a system of duties and taxes, the main of which were customs and wine. Trade duties levied on any movement, storage or sale of goods.

In 1571, a Novgorod customs letter was issued on the collection of duties on the Trade side in the sovereign's oprichnina. And here the Novgorodian is given an advantage over non-residents. The letter warns of fines and that duties should be taken from the goods of the royal, metropolitan, vicegerent, boyar, from the villagers and from everyone without exception. Customs officers had to take a paid duty along the banks of the Volkhov River from ships and rafts with a floating weight. In 1577, firm duties were established in the same place on the Trade side from the courtyards of living rooms and shops.

The royal treasury received fees from public baths, from the drinking trade, since the manufacture and sale of beer, honey and vodka were exclusively the prerogative of the state.

Tsar Alexei Mikhailovich (1629--1676) created in 1655 the Account Order. Checking the financial activity of orders, analysis of income and expenditure books made it possible to determine the state budget quite accurately.

Polonyanichnaya tax, which was collected from time to time by special order, under Alexei Mikhailovich became permanent (according to the Code of 1649) and was collected annually "from all kinds of people." The Streltsy tax was an insignificant tax under Ivan the Terrible, now it has grown to the value of one of the main direct taxes and was paid both in kind and in money. Duties were developed from various private transactions, from requests to administrative institutions, from letters issued from there - non-remunerated fees.

Thus, direct taxes "from the stomachs and crafts" rose to 20%. It has become difficult to increase them. Then an attempt was made to improve the financial situation with the help of indirect taxes. In 1646 the excise tax on salt was increased. This measure has also been used in other countries. The calculation was that salt is consumed by all segments of the population and the tax will spread evenly on everyone. In Russia, the salt tax had to be abolished after the popular (salt) riots in 1648, and work began to streamline finances on more reasonable grounds.

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The procedure for taxation of income of non-resident legal entities operating without establishing a permanent establishment and through it in the Republic of Kazakhstan. Functions of a tax agent - a person who is entrusted with the obligation to withhold tax from a taxpayer.

test, added 08/22/2011

Customs duty in the system of customs payments: features of rule-making. Problematic issues of determining the legal nature of the customs duty. The main directions of improvement of law enforcement practice for the payment and collection of customs duties.

INTRODUCTION

At the second stage (XVI - early XIX centuries), a network of state institutions, including financial institutions, arises in the country, and the state takes on some of the functions: it sets a taxation quota, monitors the process of tax collection, and defines this process more or less broadly. The role of tax-farmers in this period is still very great.

The third, modern, stage - the state takes over all the functions of establishing and levying taxes.

cart when she was brought to Kiev,

crowd, when princes or princely squads themselves went after her.

Chapter 1. Taxation of Ancient Russia

It was also known in ancient Russia that there was a land taxation. Indirect taxation existed in the form of trade and judicial duties. The “myt” duty was levied for the transport of goods through mountain outposts, the “transportation” duty was for transportation across the river, the “living room” duty was for the right to have warehouses, the “trading” duty was for the right to arrange markets. Duties “weight” and “measure” were established respectively for weighing and measuring goods, which was a rather complicated matter in those years. The court fee “vir” was levied for murder, “sale” - a fine for other crimes. For example, for the murder of someone else's serf without guilt, the murderer paid the master the price of the murdered person in compensation for the turns, and the prince - a fee of 12 hryvnias. If the killer escaped, then the inhabitants of the district, the yard where the murder was committed, paid the vir. The obligation of the vervi to seize the killer or pay the viru for him contributed to the disclosure of crimes, the prevention of hostility, quarrels, and fights. Public vir was not paid in case of murder during a robbery. Having arisen as a custom, these orders were legalized in the Russkaya Pravda of Prince Yaroslav the Wise (978 - 1054). The same fee as for a serf was established for the murder of someone else's horse or cattle.

After the Tatar-Mongol invasion, the main tax was the “exit”, which was levied first by the Baskaks - authorized by the khan, and then, when they managed to free themselves from the khan's officials, by the Russian princes themselves. “Exit” was taken from every male soul and from the head of cattle.

Indirect taxes were levied through a system of duties and taxes, the main of which were customs and wine. Trade duties levied on any movement, storage or sale of goods.

The royal treasury received fees from public baths, from the drinking trade, since the manufacture and sale of beer, honey and vodka were exclusively the prerogative of the state.

Tsar Alexei Mikhailovich (1629-1676) created in 1655 the Account Order. Checking the financial activity of orders, analysis of income and expenditure books made it possible to determine the state budget quite accurately.

Thus, direct taxes "from the stomachs and crafts" rose to 20%. It has become difficult to increase them. Then an attempt was made to improve the financial situation with the help of indirect taxes. In 1646 the excise tax was raised. This measure has also been used in other countries. The calculation was that salt is consumed by all segments of the population and the tax will spread evenly on everyone. In Russia, the salt tax had to be abolished after the popular (salt) riots in 1648, and work began to streamline finances on more reasonable grounds.

Chapter 2. Taxation of Peter I

Large-scale state transformations in Russia, which affected all spheres of the economy, including finance, are associated with the name of Peter the Great (1672-1725). In the time preceding it, the financial system of Russia was oriented towards increasing taxes as the needs of the treasury arose and increased, regardless of the real economic situation of the country. Peter made efforts to raise the productive forces. The national economic circulation included new crafts, the development of still untouched wealth was carried out. The country was covered with a network of factories and manufactories. Actively adopting foreign experience, Russia pursued a protectionist policy, including through customs duties. The occupation of breeders and manufacturers was put on a par with the public service.

Industrial development required improved trade. Trade was hampered by the state of communications. Peter persistently suggested to Russian merchants that they form trading companies and pool their capital. All these measures, while yielding large returns in the future by expanding the tax base, sometimes required immediate costs. In addition, Russia in that era waged continuous wars. The reorganization of the army, the construction of the fleet required more and more additional costs. In addition to the archery tax, military taxes were introduced: dragoon, recruit, ship money, apply for the purchase of dragoon horses, and other taxes were introduced. The tsar established a special position - profit-makers, whose duty is to “sit and repair the sovereign's profits”, that is, to invent new sources of income for the treasury. Thus, a stamp duty was introduced, a head tax on cabbies - a tenth of the income from their hire, taxes on inns, stoves, floating ships, watermelons, nuts, the sale of food, renting houses, icebreaking and other taxes and fees. Even church beliefs were taxed. For example, schismatics were required to pay a double tax. Through the efforts of profit-makers in January 1705, a duty was imposed on mustaches and beards. Siberian residents were exempted from this duty.

Until 1678, the unit of taxation was the plow, established by the letter, and from 1678 the yard became such a unit. A method of tax evasion arose: the yards of relatives, and sometimes just neighbors, began to be fenced off with a single wattle fence. Therefore, the profitmakers proposed to move from the household taxation system to the universal one, instead of the courtyard, the male soul became the unit of taxation. In 1718, a per capita census began, which took place in several stages until 1724 for the imposition of a per capita tax.

At the same time, Peter I took a number of measures to ensure the fairness of taxation and an even distribution of tax burdens. The severity of some former taxes has been eased, especially for the poor.

By a decree of January 30, 1699, the commercial and industrial population of cities and the peasants of the sovereign volosts were granted the right “if they wished” to be managed by their elected stewards. In particular, they were supposed to collect state taxes instead of governors and clerks. This was a major step in the field of local government. With regard to indirect taxes, in the period described, farming became widespread. True, there was another attempt by Peter to streamline the collection of indirect taxes. He tried to entrust their collection to retired officers and soldiers selected for this purpose, but this was not successful. In 1718, in each county, the zemstvo commissar began to be chosen by the nobles to collect the poll tax, to monitor the local tax-farmers of state income items. They also had a number of police duties.

Chapter 3. Taxation system after Peter I

In Russia, under the successors of Peter I, finances began to fall into disarray. Unlike their great ancestor, Elizabeth (1709-1761) and Peter III (1728-1762) did not distinguish between government and their own income. Trade branches were turned into ruinous private monopolies. Since the time of Anna Ioannovna (1693-1740), they have ceased to care about economy in the state. Shortly before the overthrow of Peter III in May 1762, the sovereign was informed that state revenues consisted of 15,350,636 rubles. 93 1/4 kopecks, of which it is spent:

Catherine II (1729-1796) abolished many farms and monopolies, reduced the state price of salt from 50 kopecks. up to 30 kop. per pood, the export of bread abroad is temporarily prohibited in order to reduce its cost, a list of income and expenses is established. Streamlined financial management, including in the provinces. The financial measures taken, along with the acquisition of new lands in the south and west of the country, led to an increase in income. In 1775, Catherine II made fundamental changes in the taxation of the merchants. She abolished all private trade taxes and the poll tax from merchants and established a guild tax on them. All merchants were divided into three guilds depending on their property status. Catherine II transformed the financial management system. In 1780, an expedition on state revenues was created, divided the following year into four independent expeditions. One of them was in charge of state revenues, the other was in charge of expenses, the third was in charge of auditing accounts, the fourth was in charge of collecting arrears, shortfalls and deductions.

Taxes under Catherine II were also levied on the owners of rafts and ice holes, on transportation, on fishing, on mobile boats, for recording in the city philistine book, etc. The first borrowed funds appear in the budgets of cities and interest from deposits in banks.

CONCLUSION

The market and taxes are the main problem today. Because taxes are an important tool for regulating market relations. The complex mechanism of taxation must adapt both to the new level of productive forces and to constantly changing economic practices. Moreover, considering the history of the development of the taxation system, we can conclude that the use of taxes is a tool for overcoming severe crisis situations, as well as stabilizing the economy and its dynamic development. This is especially evident in the second half of the reign of Peter I. The state's revenues were constantly growing, and despite the huge costs, it managed with its own income and "did not do a penny of debt." Peter reorganized financial management.

Catherine II continued the course of Peter I to strengthen local self-government. It abolished many farms and monopolies, reduced the official price of salt, temporarily banned the export of grain abroad in order to reduce its cost, and established a list of income and expenses. Thus, the empress sought to facilitate the taxation system for ordinary people, which led to an orderly management of finances, including in the provinces. The financial measures taken, along with the acquisition of new lands in the south and west of the country, led to an increase in income. During this period, the budgets of cities are strengthened.

In a modern civilized society, taxes are the main form of state revenue. The tax mechanism is used for the economic impact of the state on social production, its dynamics and structure, on the state of scientific and technological progress. Regional authorities, local communities play the role of assistants to the state, having a certain degree of independence.

After the baptism of Russia, Prince Vladimir built the Church of the Holy Mother of God in Kyiv and gave her a tithe of all income. In the annals we find the following message about this: “I created the church of St. The Mother of God gave tithes and gave her tithes throughout the Russian land: from the reign to the Cathedral Church from the entire prince of the court, the tenth bill, and from the tenth week of the market, and with the house for every summer from every flock and from every living. The initial tax rate is 10% of all income received. The unification of the Old Russian state began only at the end of the 9th century.

Tribute was the main source of income for the princely treasury. It is, in essence, at first an irregular and then an increasingly systematic direct tax. Prince Oleg, having established himself in Kyiv, began to establish tribute from subject tribes. According to the historian S.M. Solovyov, "some paid with furs from the smoke, or inhabited dwellings, some for a hat from the ral" . Under the hat, apparently, one should understand foreign, mainly Arab, metal coins that were then circulating in Russia. "From the plow" - that is, from a plow or plow.

Prince Oleg established tribute to the Ilmenian Slavs, Krivichi and Mary. In 883, he conquered the Drevlyans and imposed tribute: a black marten from housing. The following year, having defeated the Dnieper northerners, he demanded a light tribute from them. Ease of taxation pursued far-reaching political goals. The northerners, who had previously paid tribute to the Khazars, did not put up strong resistance to Oleg's squad. This taxation turned out to be easier for them than during the time of dependence on the Khazars. Radimichi, who lived on the banks of the Sozha River, found out about this, and without resistance began to pay tribute to the Kyiv prince, who protected them from the Khazars. To the latter they paid two hats from the ral, and now they began to pay one hat each. At the same time, information about the Russian hryvnia appears. The population of Novgorod was obliged to pay the prince 300 hryvnias annually. It was a target collection for the maintenance of a mercenary squad for the defense of the northern borders. A hryvnia was a silver ingot of various shapes, usually oblong, which served as the largest exchange sign in Russia until the 14th century.

Tribute was levied in two ways: by cart, when it was brought to Kyiv, and by crowd, when princes or princely squads themselves went for it. One of these trips to the Drevlyans ended sadly for Oleg's successor, Prince Igor. According to N.M. Karamzin, Igor forgot that moderation is the virtue of power, and burdened the Drevlyans with a burdensome tax. And having received it, he returned to demand a new tribute. The Drevlyans did not tolerate "double taxation", and the prince was killed.

It was also known in ancient Russia that there was a land taxation. Indirect taxation existed in the form of trade and judicial duties. The “myt” duty was levied for the transport of goods through mountain outposts, the “transportation” duty for transportation across the river, the “living room” duty for the right to have warehouses, the “trade” duty for the right to arrange markets. Duties "weight" and "measure" were established respectively for weighing and measuring goods, which was a rather complicated matter in those years. The court fee "vir" was levied for murder, "sale" - a fine for other crimes. Court fees usually ranged from 5 to 80 hryvnia. For example, for the murder of someone else's serf without guilt, the murderer paid the master the price of the murdered person in compensation for the turns, and the prince - a fee of 12 hryvnias. If the killer escaped, then the inhabitants of the district, the yard where the murder was committed, paid the vir. The obligation of the vervi to seize the killer or pay the viru for him contributed to the disclosure of crimes, the prevention of hostility, quarrels, and fights. Public vir was not paid in case of murder during a robbery. Having arisen as a custom, these orders were legitimized in the Russkaya Pravda by Prince Yaroslav the Wise (c. 978 - 1054). It is interesting that the same fee as for a serf was established for killing someone else's horse or cattle. "Whoever deliberately slaughters someone else's horse or other cattle, pays 12 hryvnias to the Treasury, and hryvnias to the owner." The same amount of duty was paid for the abduction of a beaver from a trap.

After the Tatar-Mongol invasion, the main tax was the “exit”, which was first levied by the Baskaks - authorized by the khan, and then, when they managed to get rid of the khan's officials, by the Russian princes themselves. "Exit" was charged from every male soul and from the head of cattle. Each specific prince himself collected tribute in his own inheritance and transferred it to the Grand Duke for sending to the Horde. But there was another way of collecting tribute - a ransom. Farmers were mostly Khorezm or Khiva merchants. By making lump sums to the Tatars, they then enriched themselves, increasing the tax burden on the Russian principalities. The amount of the "exit" began to depend on the agreements between the great princes and the khans. The conflict of Dmitry Donskoy (1350-1389) with the Temnik Mamai (? - 1380) - the actual ruler of the Golden Horde, according to S.M. Solovyov, began with the fact that “Mamai demanded tribute from Dimitri Donskoy, which the ancestors of the latter paid to the khans Uzbek and Chanibek, and Dimitri agreed only to such tribute as had recently been agreed between himself and Mamai; the invasion of Tokhtamysh and the detention of the son of the Grand Duke Vasily in the Horde later forced the Donskoy to pay a huge output ... they took half a rupee from the village, and gave gold to the Horde. In his will, Dimitry Donskoy mentions a withdrawal of 1,000 rubles. And already under Prince Vasily Dmitrievich (1371-1425), a “way out” was mentioned, first at 5,000 rubles, and then at 7,000 rubles. The Nizhny Novgorod principality paid at the same time a tribute of 1,500 rubles. In addition to exit or tribute, there were other Horde hardships. For example, pits are the duty to deliver carts to Horde officials. This should also include the content of the Horde ambassador with a huge retinue.

The collection of direct taxes into the treasury of the Russian state itself became almost impossible. Tariffs were the main source of domestic revenue. Trading fees were especially large sources of income. They increased significantly due to the addition of new lands to the Moscow principality under Prince Ivan Kalita (? -1340) and his son Simeon Proud (1316-1353). Trade duties at that time were usually as follows: from a cart of duties - money, if someone goes without a cart, on horseback, but for trade - pay money, from a plow (rook) - altyn. When someone starts trading, Altyn is taken from the ruble. The annals mention the duty from silver casting, from the branding of horses, the living room, from salt pans, from fisheries, guard duty, honey duty, duty from marriages, etc. Toll collector in the 12th century in Kyiv it was called "octopus". He charged osmnichee - a fee for the right to trade. From the 13th century in Russia, the name "customsman" for the main collector of trade duties comes into use. Apparently, this word comes from the Mongolian "tamga" - money. The customs officer had an assistant called a collector.

The payment of "exit" was stopped by Ivan III (1440-1505) in 1480, after which the creation of the financial system of Russia began again. As the main direct tax, Ivan III introduced this money from black-haired peasants and townspeople. This was followed by new taxes: pit taxes, pishchalny - for the production of cannons, fees for the city and serif business, i.e., for the construction of serifs - fortifications on the southern borders of the Muscovite state. It was to the time of Ivan III that the oldest census salary book of the Votskaya Pyatina of the Novgorod Region dates back to, with a detailed description of all the churchyards. In each churchyard, first of all, the church is described with its land and the yards of clergy, then quitrent volosts, villages and villages of the Grand Duke. Further, the lands of each landowner, the lands of merchants, the lands of the lord of Novgorod, etc. When describing each village, its name follows (pogost, village, village, village), its own name, the courtyards located in it, with the names of the owners. The amount of grain sown, the number of haystacks mowed, income in favor of the landowner, fodder following the governor, land existing in the village. If the inhabitants are engaged not in arable farming, but in other trades, then the description changes in accordance with this. In addition to tribute, dues served as a source of income for the treasury of the Grand Duke. Arable lands, hayfields, forests, rivers, mills, vegetable gardens were given for quitrent. They were given to those who paid more. The description of the lands is important, since in Russia, back in the period of the Tatar-Mongol rule, a field tax was formed and developed, which included a land tax. The latter was determined not only by the amount of land, but also by its quality. The land was divided into tithes, quarters and vyti. In the vyti there were 12 four of good land, 14 of medium land, and 16 of thin land. To determine the amount of taxes served as "soshnoe letter". It provided for the measurement of land areas, including built-up courtyards in cities, the conversion of the data obtained into conditional taxable units "plows" and the determination of taxes on this basis. Sokha was measured in fours (about 0.5 acres), its size in different places was not the same - it depended on the area, soil quality, land ownership. The letter was compiled by the scribe with the clerks who were with him. Descriptions of cities and counties with population, households, categories of landowners were summarized in scribe books. Sokha as a unit of tax measurement was abolished in 1679. By that time, the yard had become the unit for calculating direct taxation. Indirect taxes were levied through a system of duties and taxes, the main of which were customs and wine. Thus, the financial system of Ancient Russia began to take shape only from the end of the 9th century, during the period of the unification of the ancient Russian tribes. Tribute was the main form of extortion to the princely treasury.

After the overthrow of the Tatar-Mongol yoke, the tax business was radically reformed by Ivan III (end of 15-beginning of 16). Russian direct (poll tax) and indirect taxes (excises and duties) were introduced. At this time, the foundations of tax reporting were laid, and the first tax declaration was introduced - a letter. The area of land plots was converted into conditional taxable units - "ploughs", on the basis of which direct taxes were collected.

Church tithe in Russia and in Europe - what's the difference?

The Tale of Bygone Years and other ancient Russian monuments testify that Vladimir granted the clergy the privilege of church tithes, which for a long time became the main source of church income. The question of the origin of the institution of tithing in Russia has not yet lost its debatable sharpness, and the wrong tone was initially set to the controversy. Since the scientific dispute between two famous canonists A.S. Pavlova and N.S. Suvorov (second half of the 80s of the XIX century), the attention of researchers was focused on which part of the Christian world - Eastern Orthodox or Western Catholic - the tithe came to Russia.

The legal source of the Russian tithe Pavlov considered the legal regulations on tithe that existed in Byzantium, Bulgaria and Serbia ( Pavlov A.S. “Books of law”, containing in the Old Russian translation Byzantine agricultural, criminal, marriage and judicial laws // Collection of the Department of the Russian Language and Literature of the Academy of Sciences. T. 38. No. 3. St. Petersburg, 1885). Suvorov's objections were that tithing in Russia "should be understood not as an institution borrowed from the Byzantine system of law, and not as a national Russian or pan-Slavic institution, but as an institution of the church, created on the basis of the Old Testament law among European barbarians who converted to Christianity" ( Suvorov N.S. Traces of Western Catholic Church Law in the Monuments of Ancient Russian Law. Yaroslavl, 1888. S. 192–194). He considered it possible to talk about the Roman Catholic influence exerted on Russian ecclesiastical law through Franco-German mediation or through Scandinavia, insisting, however, firmly on only one thing: “wherever we produce the Russian tithe, the result will be the same: this is the Western Catholic church tithe" ( Suvorov N.S. On the issue of Western influence on ancient Russian law. Yaroslavl, 1892. S. 351–354).

However, the weaknesses of this approach to the study of the origins of the Russian tithe were also discovered at the same time. Byzantine influence looks doubtful for chronological reasons alone. If in the Roman Church the institution of tithe was established by the Meissen Cathedral (VI century) and received legal development in the royal capitularies of 774-790. Charlemagne, then in Byzantium the state rule (deductions from the state budget) for the Church, introduced under Constantine I, was already abolished by Justinian I (VI century), and since then the clergy had to exist at their own expense. Byzantine tithe appeared only in the XI century. (in Bulgaria and Serbia it has been known since the 12th century), but it was a state tax collected in kind from crops, livestock, etc. So, throughout its history, Byzantium did not know the church tithe at all as a legally fixed institution; Byzantine doctrinal literature only expressed the idea that tithe, according to the Old Testament, is the ideal rate of voluntary church donation for every believer: “And every tithe on earth from the seeds of the earth and from the fruits of the tree belongs to the Lord ... And every tithe from large and small livestock ... must consecrate to the Lord" ( Leviticus, 27: 30,32).

But, most importantly, the Russian tithe differed significantly from its Eastern and Western Christian counterparts, which were a kind of state tax that was imposed on any private person who owned land and other property, while in Russia the obligatory tithe of the Church was paid not by the population, but by the prince. - and only from their income. This gives the right to consider the Russian tithe as a completely original phenomenon, whose roots go back to the local, Slavic soil.

From time immemorial, the Slavs had economic, administrative and military systems based on a dozen. A similar decimal system, consecrated by a long tradition, was also used in the field of providing a pagan cult. According to Helmold and Saxo Grammatik, many tribes of the Slavic Pomerania gave a tenth of the spoils of war to the Arkon sanctuary of Svyatovit on the island of Rügen; another German chronicler, Gerbord, left evidence that the same tenth share of the property taken in the war went to the Shchetinsk temple of Triglav, the supreme god of the Lutichs. And it was still very "divine". Lithuanian priests-Videlots, for example, took a third of the booty.

The Russian church tithe owed its origin to this pagan tradition. It cannot be said that in the ancient Russian monuments this connection turned out to be so much obscured, and yet few historians have noticed it. However, this is what the Life of Blessed Vladimir (or the so-called Ordinary Life, as part of the “Memory and Praise” of Jacob Mnich) says about the establishment of the tithe: having completed the construction of the Church of the Holy Mother of God, Vladimir “entrusted it to Anastas Korsunian, and assigned the priests of Korsun to serve in it, and give everything to them, hedgehog took in Korsun, and crosses, and gave from the whole estate a tenth [part] of that church and from the city. By the time the Life of Blessed Vladimir was compiled, the pagan subtext of the prince's gift to the Christian church was no longer read, and the biblical allusion came to the fore. For the ancient Russian scribes, Vladimir here was likened to Patriarch Abraham, who, having defeated the Elamite king Kedorlaomer, donated to Melchizedek, the priest of the Most High God, a tenth of the booty taken ( Life., 14: 17–20).

So, the beginning of the institution of church tithes in Russia was laid by a one-time donation to the Assumption Cathedral of a tenth of the Korsun "tribute". But for the maintenance of the entire Church, more plentiful and, most importantly, more regular receipts were required for her treasury than deductions from war booty. This problem was solved by donating tithes from the prince's annual income for church needs - "from the tributes and from the vir and sales [judicial fees], which is included in the prince's court of everything," as it appears in Art. 15 of the church charter of Prince Vladimir. Being a separate part of the usual princely tax, the church tithe did not burden the people with new requisitions and therefore did not arouse such fierce hatred as in the Catholic West, where the church tithe, considered as a legally binding reward for the spiritual benefits rendered by the Church, laid a new burden on the shoulders taxable population, serving in essence only to enrich the higher clergy. (The Decree of Gratian (Verba Gratiani) on behalf of the Catholic clergy says: “The tithes were established by God through Moses in such a way that the people had to pay them to the Levites [Jewish priests] for the service they dedicated to Him in the Holy of Holies. The Levites took the tithe only from those for whom they prayed and made sacrifices. And since we also serve the Lord in the Holy of Holies and pray and sacrifice for others, they should bring us tithes and firstborn in the same way.")

In Russia, “the tithe was intended mainly for the implementation of the broadest tasks of charity, so that if any part of the tithe was separated in favor of the clergy, it was only to satisfy its extreme needs” ( Barats G. Biblical-Agadic Parallels to the Chronicle Tales of Saint Vladimir. Kyiv, 1908. S. 84). Old Russian ecclesiastical writers often come across the idea that church tithes should go not only to the needs of the clergy, but also to provide material support for the entire circle of persons cherished by the Church. Jacob Mnich writes that Vladimir “... the church created a stone in the name of the Most Holy Theotokos, a refuge and salvation for the souls of the faithful, and gave her a tithe away, thereby guarding the priests [for the maintenance of temple priests] and an orphan and a widow and a beggar.” And two centuries later, the Bishop of Vladimir, in a letter to one of the sons of Alexander Nevsky, speaks of tithing as follows: diligence in smoothness, food, expiation for captives, orphans and the poor industry, allowance for widows ... upliftment for churches and monasteries.

A well-heard roll call with Jacob Mnich testifies that such an idea of the preferential use of income from church tithes among the Russian clergy of the 11th-13th centuries. was traditional, showing another vivid example of the national identity of the Russian Church.

History of taxes. Part 1: taxes of Ancient Russia and the Horde "exit"

As our Fatherland was born and strengthened, various taxes increased. There have always been many sharp questions and categorical answers in this difficult matter. The authorities have always sought to take more, and people, accordingly, to give less. The former introduced new taxes, the latter looked for ways to circumvent them.

How to streamline robbery and make it legal: a recipe from the Varangians

The very first mention of taxes in Russia is contained in the Laurentian Chronicle: “The Varangians from across the sea levied tribute from the Chud, and from the Slavs, and from the Mary, and from the Krivichi. And the Khazars took tribute from the meadows, and from the northerners, and from the Vyatichi, squirrel from the smoke. Slavic and not only tribes at war with each other were a convenient "cash cow" for overseas guests, including the Varangians. At first, they visited "on the way to the Greeks", and then decided to stay here. The Varangians quickly realized: if you continue to allow, whoever is not too lazy to rob the local tribes, then there will be no left for yourself.

With the creation of the state, the princes needed to build defensive fortifications, prepare new campaigns, but the main thing in this matter was to protect the population from others who wanted to come to Russia and profit.

Most often, to collect tribute, the princes used the form known to them - “polyudye”. It was a winter (from November to April) detour by the prince with a squad of subject lands during which tribute was collected and the squad was fed. The Byzantine emperor Constantine Porphyrogenitus described this “ritual” as follows: “When November comes, ... the princes leave Kyiv with all the dews and go on a polyudye, that is, a roundabout, namely, to the Slavic lands of the Drevlyans, Dregovichi, Krivichi, Severians and other Slavs paying tribute to the dews. Feeding there, in April, when the ice on the Dnieper melts, they return to Kyiv, collect and equip their ships and go to Byzantium. The population was quite loyal to this, especially those tribes that voluntarily allowed Oleg and his squad to visit them.

The uncertainty of the amount of tribute and the excessive requests of the prince and the squad could cause a negative reaction from the tributaries, and it must be said that Oleg "kept" himself in hand. But here Igor retreated from this unspoken rule, for which he paid the price. Outraged by the immoderation of Rurikovich, the Drevlyans killed the prince.

The widow of the deceased Olga, of course, punished the Drevlyans, but the death of the prince was an important signal: the uncertainty of the amount of tribute and the disorder of the collection system could again lead to serious discontent. In 946, Olga carried out the first tax reform in Russian history - she introduced lessons (the amount of tribute collected) and graveyards (places of tribute collection).

A little later, special representatives of the prince appeared in the Old Russian state, who monitored the collection of taxes and levied fines. Russkaya Pravda has already clearly fixed the amount of the collection in favor of local officials. Virnik received in his favor seven buckets of malt, a lamb carcass (for a week), two chickens a day, cheese on fast days, daily bread and millet as needed. Also, people were required to feed up to four horses of the "official". So, even in Ancient Russia, the maintenance of an official becomes one of the forms of tax that does not go to the treasury, but goes directly to the official.

Over time, extraordinary and indirect taxes are added to the permanent taxes/tributes. These are "gifts" and "bows", which were irregular and were collected on the occasion of any events in the prince's family. As Russia is drawn into civil strife in the principalities, a “farming off” is spreading - a kind of indemnity from a city besieged or captured by a hostile prince. The forerunner of indirect taxes in the modern sense was the fees levied on various transactions or actions. These taxes were paid only by those who participated in the transaction or in the litigation.

Most were trade duties. The oldest duty associated with trade, apparently, was the wash, which is mentioned already in 907. Then there are fees for the transport of goods, the use of barns, weighing, measuring, gluing labels and applying seals. Moreover, each time the local authorities came up with more and more requisitions, which reached their maximum fractionality in the 15th-16th centuries.

With the adoption of Christianity, the introduction of church tithes is associated, the symbol of which was the Church of the Tithes built by Vladimir in Kyiv. Now the church received a tenth of all taxes - tribute, judicial and other duties, vir and other fees from the population. Unlike Western Europe, in Russia tithing was centralized, i.e., a person simply paid taxes, a tenth of which was necessarily transferred to the church.

By the 13th century, most of the taxes already remained in the regions / princely destinies, and only an insignificant part of them went to Kyiv. The fragmentation of the tax system in the narrowly selfish interests of the specific princes, who thought only of themselves and sometimes of the grand throne, eventually led to the weakening of the unified ancient Russian state and its collapse.

You do not pay your own, you will pay someone else's

The Mongol invasion significantly changed the fiscal system in Russia. The specific principalities turned into the main tributaries of the Golden Horde.

Interested in the regular receipt of taxes, the Mongols are reforming and for the first time in the history of Russia, they conduct population censuses. Despite the fact that the first attempt was unsuccessful (1253), in 1257 the Horde "counted" the population of the Vladimir-Suzdal, Ryazan and Murom lands, and in 1259 and Novgorod. These were multi-level censuses - economic, household and military. For the conquerors, it was not so much the population that was important, but the number of soldiers that this or that territory could field.

At first, the Golden Horde khans used the farming system, demanding a tenth of all income, and the tax-farmers were rich merchants from eastern countries - Armenians, Jews, Khazars, Bukharans, Khivans, Arabs. The arbitrariness of tax-farmers often became the reason for protests. The largest uprising broke out in 1262, engulfing the entire Vladimir-Suzdal land: people could no longer tolerate "... violence from the filthy", convened a veche, drove out the "besermen" who paid off the tribute collection. After discontent and numerous uprisings, the khans entrusted the collection of tribute to the Russian princes. Now the princes themselves had to collect the “Horde exit”, and for supervision, Baskaks were sent to Russia, who not only collect, as we usually think, but make sure that everything is collected and sent to the last to the Horde.

The census of 1273 was the last. From the 14th century, the eldest of the Russian princes had to supply a “way out”, hence the label for reigning became at the same time the right to collect taxes in favor of the Khan of the Horde. The unfolding rivalry between the princes of Moscow and Tver shows how profitable it was to collect taxes. The winner in the struggle for the label was the Moscow prince, who until the end of the 15th century was the main tax collector in Russia.

The basic unit of taxation is now becoming "sokha". "Sokha" was considered 3-4 people without a horse or two workers and 3 horses. One "plow" was the farm of a tanner with one vat, or a forge with one master.

Since the 14th century, princes have preferred to collect taxes in cash. The majority of the population was subject to tribute, with the exception of the boyars, the clergy and complete lackeys. In addition to general taxation, indirect taxes increase at this time. The khans introduce a special duty on trade - tamga (from "tamg" - a brand or seal), in addition, more osmich was charged from trade transactions, they took "water wash" from ships, and "dry wash" for the transportation of goods by land. The complication and increase in the number of taxes was a natural result of the Horde yoke.

They collected the exit, but did not forget about themselves

Having gained control over cash flows to the Horde, the Moscow princes did not forget about their loved ones either. In addition to paying tribute to the Golden Horde and supporting their families, Moscow princes allocate special taxes, the proceeds from which were spent on the specific needs of the state - the organization of troops, the construction of fortresses, roads, the delivery of government goods, etc.

The frequent lack of money is compensated by in-kind duties - labor, horse-drawn, pit, although over time, some of these duties are converted into cash. So, if before the peasants or townspeople had to "stand in the pit", i.e. to be with their horses at the stations of large roads, then in the 16th century “pit money” appeared, which went to the maintenance of coachmen, whose duty was the service of transporting state goods and officials. But no one was going to refuse duties, so people continued to harvest wood for the needs of the court, “feed” the troops, supply horses, and mow hay for the sovereign's horses.

In the XIV-XV centuries, the "tenth" is taken in kind (bread or fish). The main source of income for the church is the duties of the peasants on church lands. Only by the 16th century was it possible to limit the growth of church, primarily monastic estates.

The expansion and complication of the management system led to the need to maintain numerous princely officials, first of all, governors and volosts. Instead of a salary, the governors received "food". This is how the system of “feedings” arose, which lasted until Ivan the Terrible. Receiving good incomes, robbing the population, the governors could exist quite comfortably, which, on the one hand, increased their desire to curry favor and not lose their position, and on the other hand, their desire to cash in on the entrusted territory.

The tax system during the period of the Horde conquest becomes more complicated. In Russia, several centers of power are being formed, which compete with each other for the right to collect taxes in favor of the khan. It was during this period that tax collection became the most important symbol of power. The victory of the Moscow princes in the struggle for the right to collect tribute led to the rise of the Moscow principality, which eventually becomes the center for collecting taxes and ... Russian lands. As they say, power is not the one who pays, but the one who collects.

Literature:

Zakharov V.N., Petrov Yu.A., Shatsillo M.K. History of taxes in Russia. IX - the beginning of the XX century. M., 2006.

Pochinok A.P. Taxes and taxation in the Russian Federation. M., 1999.

The system of taxation of the lands of the Russian Orthodox Church during the reign of the All-Russian metropolitans (988–1589)

As you know, any public entity for the implementation of its activities needs material sources that ensure its viability and development. The material sources themselves can have either natural or monetary value. The movement of funds forms the finances of a given entity, and the order of their distribution forms its financial system. By the nature of the movement of funds, the financial system can be both internal (the movement of funds within the education itself) and external. To carry out its activities, public education must enter into financial relations with other entities, primarily with the state. The subject of our consideration lies in the plane of financial relations between the Church and the state, while the movement of funds within the Church itself we will ignore, since this is a topic for a separate study.

Beginning with the founding of the Russian Orthodox Church after the baptism of Russia in 988, church hierarchs acquired movable and immovable property for its upkeep. In a historical perspective, the ownership of church property and its management have consistently and successively manifested themselves in three forms, corresponding to the stages of the development of the Russian Orthodox Church as a state and civil law institution. In accordance with these periods, church property was called “metropolitan lands” (until 1589) and “patriarchal estates” (until 1700). After the death of Patriarch Adrian, until the establishment of the Holy Synod in 1721, the patriarchal estates were under the control of the locum tenens of the Patriarchal throne. During this period, in state acts, when it came to church lands, a new term appeared - "former patriarchal estates."

Church authorities cared not only about the preservation and quantitative increase of lands, but also about their qualitative improvement. To cultivate the land, peasants were invited from outside, who, settling on church lands, increased the population of Russia. Over time, large agricultural, craft and trade centers began to form. To attract the people, methods that were very progressive for that time were used. Various systems of tax incentives and credits were actively applied. In practice, for a person who wanted to settle on church lands and start running his own household, only his desire and good reputation were required. Since the organization of the economy was built according to the communal principle, the decision on the new settler was made by the rural community. There was an institution of so-called "mutual responsibility": if the rural community accepted the candidate, then she "vouched" for him. For a candidate for settler, this meant that he received equal rights and obligations with other members of the community. He was given arable land, forest for construction, and, if necessary, grain for sowing.

In its economic activities, acting as a powerful investment institution, the Church was not limited to the agricultural sector. She invested not only in the development of new lands and the development of cattle breeding, but also in the development of trades and crafts. There were entire craft districts, called "posads" and "slobodas".

Possessing all the features of a legal entity, the Church naturally entered into bilateral relations with the state and bore financial obligations to it to pay taxes. Often, princes and, later, tsars provided financial benefits to metropolitans and patriarchs, but these indulgences were always considered precisely as benefits and had a certain duration and targeted focus.

The financial relations of the state with the Church, however, as with other property formations, were not static. They were influenced by a variety of factors, both objective (crop failure, fires, wars, etc.) and subjective (the relationship between the prince and the metropolitan), which could affect the amount of taxes or benefits. Nevertheless, financial collections from the population of church lands were usually carried out on common grounds with other taxpayers.

Until the 17th century, taxable land plots owned by settlers served as the basis for the distribution of taxes in Ancient Russia. Chronicles testify that the ancient Slavs paid tribute from the lands inhabited by them. And since the population was basically agricultural, it is natural that it owned the lands. Regardless of the administrative-territorial form (city, village, place), tribute was imposed on the whole settlement. Further, the community distributed the amount of the contribution, according to the amount of communal land owned by each of its members and his wealth. Thus, in ancient Russia we meet, speaking in modern terms, with the main features of a progressive system of taxation. In this arrangement, the rich had to pay more tribute than the poor. This was considered fair, and the violation of this principle by the Tatars, when they introduced the poll tax, caused great indignation among the Russian people.

For the Russian princes, the very plot of the inhabited land served as an object of taxation. The plot was measured by the number of cox 1, which were already divided by the community itself into parts called "smoke", "vyty" and "yards". Thus, the plow was the basis of taxation. The rate of taxation was not constant and was determined by the quitrent letters of the princes, requests, needs and needs of the state. It should be noted that the size of the base itself was not clearly established. Its size was appointed by the prince, local authorities, such as in Novgorod, and the princely ranks sent to inventory the land and determine the amount of tax. The size of the plow was determined not from the point of view of its territorial parameters, but from the point of view of the expected profitability of this land plot. For example, 10 Novgorod plows were equal to one Moscow one. The main criterion for determining the plow was the financial situation of the population, i.e. his ability to pay.

Interestingly, the plow was a universal tax base. It served as a measure in general of all duties and payments assigned by the state and local authorities. Residents of settlements and settlements were described by yards and "bellies", which were sometimes also included in plows.

Judging by the khan's labels, the population of the metropolitan lands paid taxes and served duties on a common basis and in the same amount as other landowners. This follows the very name of the tributes, and the duties that existed in the XIII-XIV centuries, and from which the khan's labels, as a benefit, freed the metropolitan lands. As mentioned above, the Russian princes also provided tax benefits to the metropolitan lands, either affected by natural disasters or not yet completely settled. All others were taxed in accordance with the system of taxation in force at that time.

Of all the numerous types of taxes and duties in Ancient Russia of the XIII century, 3 categories can be distinguished: taxes, duties, fees.

A tax in Ancient Russia was a permanently and periodically paid cash payment, which, at the request of the state, was made by landowners from certain taxable plots. Posadskys, slobozhans and industrialists, painted in taxable units, brought taxes to households and crafts.
Based on this principle, the following can be attributed to the group of permanent taxes:
1. Tribute to the prince, or quitrent. The general and constantly levied tax was the main and ubiquitous throughout the entire metropolitan period.
2. Exit khanam, i.e. tribute to the Mongols. The amount was not constant, but depended on the request.
3. Writing squirrel. The tax paid in favor of the prince from the "whitewashed" land holdings, i.e. who became independent in financial, as well as some judicial relations from local officials.
4. Poll. A tax collected in emergencies. In the acts on the lands of the metropolitan, it is mentioned only once - in 1483.
5. Lieutenant and volostelinsky. By the end of the 16th century, these taxes had reached significant proportions.

2. Duties

The duties that the population served in favor of the state are striking in variety. According to the nature of serving, they can be divided into national, local and princely. Some of them were common to all of Russia, others were local. Some duties were combined with cash payments, and subsequently replaced by tribute, for example, the yam duty.
Let's consider some of them.

1. Yamskaya. This is a ubiquitous, varied in particular, duty that continued throughout the entire period. In kind or in cash, this duty was served by almost the entire population that owned the land. She served on the appointment of the state from the sokh and, like tribute, was shared by the members of the community themselves. The execution was supposed to be in the form of delivering carts and horses both for the messengers of the prince, foreign ambassadors, military needs, and for local officials. A number of other duties related to the provision of housing and food to the official and his servants who passed through the “vulgar roads” were closely associated with it. Due to the absence of any legislative acts defining the legal relations of the parties, the fulfillment of the duty depended only on the claims of the official and fell heavily on the population. Over time, for most of the population, this duty was transferred to financial items and acquired the form of a tax called "pit money".

2. Military service was also nationwide, and the population of the metropolitan lands performed it on an equal basis with the rest.

Of the other duties that lay on the entire population of Ancient Russia, one can also name “tax to the city”, i.e. service of duty to the local administrative center. This duty, called "urban business", was expressed in physical participation in the organization, protection and defense of cities. Some of the "taxes" over time also began to take the form of financial relations, completely or partially replacing the duty with cash payments. This is how squealing quitrents, mostovshchina, altynovshchina 2, beer quitrents 3, vagannoe 4, sentry, detinnoe 5 and others were formed.

Cash collections in Ancient Russia were collected according to a different principle. The payer of fees was a person who voluntarily entered into civil law relations with the state. Such fees were: internal customs, bridgework, turning 6, trade duty, coastal, measured 7, weighing 8, local 9, living room and others.

In contrast to the tax incentives granted to all lands on necessary occasions, the sphere of financial management of church property was very different from other taxable territories. In ancient Russia, a myriad of various officials were in charge of its financial part. Let us give the number and names of their positions for clarity: governors, volostels, their closers, boyars and people, installers, boyars and their people butlers, ezovniki, beaver hunters, hunters, riders, hounds, hounds and others. Some of them were permanent, others temporary. Moreover, the latter, literally flying into the settlements, were incomparably more.

The metropolitans, trying to free their lands from bureaucratic requisitions, asked the khans and princes for special letters to prohibit officials from traveling around their possessions and staying in them. Asking for financial benefits for the population living on church lands, the metropolitans often pursued the goal of weakening their dependence on local authorities. However, it often happened that local officials carried out extortions on the metropolitan lands, despite the benefits given by the prince.

Freeing the population living on church lands from the dependence of the local administration in the field of taxation, the princes endowed the management of the department with the right to independently dispose of funds to pay taxes to the state. The scheme of movement of financial flows was as follows. Villages located on monastic lands, independently collected funds were transferred directly to the monastery to which they were assigned. The abbot of the monastery paid the tax determined by the prince to the state. From brownie villages, i.e. settlements located on the lands of the department, the deductions were made by the administration of the department itself in the person of clerks or other officials related to its administration. Funds in the cities were paid either to the prince himself or to his governor. With the establishment of orders in Moscow, the collected funds from the direct administrators of the lands were transferred by the administration of the department to the orders.

From the position of church property we have examined in the state system of Ancient Russia, we can conclude that church possessions differed only in the form of administrative management and often did not depend on the local bureaucracy. As for the volumes and forms of financial deductions, duties and fees, they were the same for all taxpayers. The provision of financial benefits was also no exception in relation to the state's attitude to church property.

From the point of view of the state, the Church was not only a public organization, but also a powerful property institution, bringing substantial profit in the form of tax payments. Thus, in the person of the Church, the state had a serious partner in the economic development of the ancient Russian lands.

Literature

1. Gagemeister Yu. A. Research on the finances of ancient Russia. SPb., 1833.
2. Gorchakov M., priest. On the land holdings of the All-Russian metropolitans, patriarchs and the Holy Synod. SPb., 1871.
3. Karamzin N. M. History of the Russian state. (Any edition.)
4. Lebedev V. About the land tax. SPb., 1868.
5. Nevolin K. A. On the success of state land surveying before the imp. Catherine II // Full. coll. op. B. m. and g. T. 6. S. 435–453.
6. Osokin E. G. On the concept of trade tax and its historical development in Russia. Kazan, 1856.
7. Tolstoy D. A. The history of financial institutions from the founding of the state to the death of Empress Catherine II. SPb., 1848.

Sokha - a measure of land, different in different settlements in different periods, from 600 to 1800 acres. ↩
They gathered 1 altyn from the yard for the maintenance of the city gates. ↩
To hire kissers for tavern gatherings. ↩
For night rounds. ↩
Child maintenance fee. ↩
Gathering at the city gates. ↩
From goods sold in cubic measures. ↩
From the word "all" - village, village. ↩
From trading places. ↩

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