Vestnik of Orenburg State Pedagogical University. Electronic Scientific Journal. 2019. № 4 (32). P. 202—217
07.00.00 HISTORICAL SCIENCES AND ARCHEOLOGY
UDC 94(47)“1801/1882”+336.226
Yusupov Rakhimyan Galimyanovich, Doctor of Historical Sciences, Professor
Bashkir State University Khairetdinova Olga Aibulatovna, Senior Lecturer
Ufa State Petroleum Technological University
EXCISE: THE SPECIFICS OF USING THE TERM IN TSARIST RUSSIA FROM THE BEGINNING OF THE XIX CENTURY BEFORE THE REFORM PERIOD OF ALEXANDER II
Abstract
The article raises the question of the interpretation of the concept of “excise” in different historical periods. This becomes important when studying sources and scientific literature that deal with excise taxation in pre-revolutionary Russia. Meanwhile, modern authors use the term in works on the history of economics, but do not specify what this term denoted in the described period of time. The article analyzes the documents that make up the legislative framework for drinking taxes in Russia from the beginning of the XIX century before the era of reforms of Alexander II. In those times fees from the production and sale of alcohol accounted for a significant share of the state budget. The state, however, experimented by changing the system of alcohol fees in order to increase them. At the same time, a number of other tasks were being addressed, among which measures to support the financial interests of certain classes, to develop production and entrepreneurship, to combat various abuses and to reduce the scale of alcoholization of the population. The combination of priority tasks determined the conceptual changes in the alcohol tax system, while excise taxes were assigned different roles during the transformations, which reflected on the content of the concept of “excise tax”. It was established that at that time not only lists of excisable goods were changing, as is happening in recent history, the functions of excise taxes, recipients of excise taxes, categories of taxpayers, and even persons authorized to establish the size of excise taxes were also changing. On this basis, it was concluded that when developing historical topics related to the financial strategy of the state at any stage of economic development and, in particular, relating to indirect taxes, the automatic transfer to the modern term “excise” is unacceptable.
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Bibliography link to this article:
Yusupov R. G., Khairetdinova O. A. Excise: the specifics of using the term in tsarist Russia from the beginning of the XIX century before the reform period of Alexander II. Vestnik of Orenburg State Pedagogical University. Electronic Scientific Journal, 2019, no. 4 (32), pp. 202—217. DOI: https://doi.org/10.32516/2303-9922.2019.32.15.