Effectiveness of Russian Tax Policy (the Problem of Tax Arrears in Solikamsk Uezd in the 17th and 18th Centuries)
Keywords:
17th and 18th centuries, collection of taxes, arrears, capitation, Solikamsk uezdAbstract
The article analyzes arrears on the territory of the Solikamsk uyezd in the 17th and 18th centuries. The level of tax collection as an indicator of the effectiveness of local voivodship and office chambers is assessed on the basis of the data of budget lists, books of worldly elders, under-invoices, overhead books, and other financial documents of the 17th and 18th centuries. Taking into account the fact that the percentage of tax collection is the criterion of efficiency and, accordingly, of the insignificant rate of arrears, the author states that the local authorities fulfilled the task of collecting taxes. The effectiveness of tax collection at the stages of formation and flowering of the absolute monarchy at the regional level seems to be poorly understood. The analysis of tax collection makes it possible to draw a conclusion on the effectiveness of the state apparatus as a whole, which seems relevant in the framework of the discussion on the impossibility of providing the state with tax revenues in full in the specified chronological period. In the epoch of Peter I, the protracted Northern War, government reforms and an attempt to accelerate the modernization of the country demanded considerable expenses. The tax reform of Peter I, according to a number of historians, allowed to replenish the state treasury and to increase the flow of direct taxes. Although tax collection was high (over 90%), there were problems with tax arrest. In particular, local collectors faced not only some resistance from the local population to the fiscal policy of the central government, but also a shortage of personnel in the voivod office. The balance of significant sums in the Solikamsk office testifies to the success of the regional tax policy and to the absence of significant arrears on main taxes.doi 10.17072/2219-3111-2018-4-77-87References
Список источников
Государственный архив Пермского края (ГАПК). Ф. 651. Оп. 1. Д. 1, 2.
Российский государственный архив древних актов (РГАДА). Ф. 137. Оп. 1. Д. 2б; Ф. 576. Оп. 1. Д. 72; Д. 79, 158, 160, 238, 239, 249, 349.
Научно-исторический архив Санкт-Петербургского института истории Российской академии наук (НИА СПИИ РАН). Ф. 75. Оп. 1. Д. 219. Л. 1.
Русская историческая библиотека (РИБ). Т. 28. Приходно-расходные книги московских приказов. СПб.: Б. и., 1912. 520 с.
Библиографический список
Gatrell P. The Russian fiscal state, 1600–1914 // The Rise of The Fiscal State in Eurasia/ Ed. P. O'Brien, B. Yun-Casalilla. Cambridge, 2012. P. 200–201.
Kahan A. The Plow, the Hammer, and the Knout: An Economic History of Eighteenth-Century Russia. Chicago, 1985. 399 р.
Анисимов Е.В. Податная реформа Петра I. Введение подушной подати в России, 1719–1728 гг. Л.: Наука, 1982. 296 с.
Аракчеев В.А. Земская инициатива и фискальное принуждение в России в 1606–1616 гг. // Российская история. 2012. No 5. С. 22–34.
Енин Г.П. Воеводское кормление в России в XVII в. (Содержание населением уезда государственного органа власти). СПб.: Б. и., 2000. 351 с.
Ключевский В.О. Курс русской истории. СПб.: Б. и., 1904. 1146 с.
Космовская А.А. Институциональный анализ взаимодействия местного населения с воеводами Пермского Прикамья в конце XVI–XVII в. // Вестник Пермского университета. История. 2017. Вып. 4. С. 5–14.
Лисейцев Д.В. Экономическое состояние Московского государства в первые годы царствования Михаила Фёдоровича (по материалам приказа Владимирской четверти) // Российская история. 2017. No 4. С. 17–35.
Мацук М.А. Налоги и повинности черносошного крестьянства Яренского уезда в конце XVI–XVII вв.: Дис. ... канд. ист. наук. Сыктывкар, 1984. 245 с.
Милюков П.Н. Государственное хозяйство России в первой четверти XVIII столетия и реформа Петра Великого. СПб.: Книгоизд-во М.В. Пирожкова, 1905. 688 с.
Троицкий С.М. Финансовая политика русского абсолютизма в XVIII в. М.: Наука, 1966. 272 с.
Федюкин И.И., Корчмина Е.С. Собираемость подушной подати в середине XVIII в.: к вопросу об эффективности государственного аппарата в России в исторической перспективе //
Экономическая история: Ежегодник. 2031. М.: РОССПЭН, 2014. С. 89–127.
References
Anisimov, E.V. (1982), Podatnaya reforma Petra I. Vvedenie podushnoy podati v Rossii, 1719–1728 gg. [Subsequent reform of Peter I. Introduction of the poll tax in Russia, 1719-1728], Nauka, Leningrad, Russia, 296 p.
Arakcheev, V.A. (2012), “Local initiatives and fiscal constraint in Russia, 1606-1616”, Rossiyskaya istoriya, No 5, pp. 22–34.
Enin, G.P. (2000), Voevodskoe kormlenie v Rossii v XVII v. (Soderzhanie naseleniem uezda gosudarstvennogo organa vlasti) [Provincial feeding in Russia in the 17th century (The population of the county government body)], Izdatel'stvo Rossiyskoy natsional'noy biblioteki, St. Petersburg, Russia, 351 p.
Fedyukin, I.I. & E.P. Korchmina (2014), “Collection of the poll tax in the middle of the 18th century: to the question of the effectiveness of the state apparatus in Russia in the historical perspective”, in Ekonomicheskaya istoriya. Ezhegodnik. 2031, ROSSPEN, Moscow, Russia, pp. 89–127.
Gatrell, P. (2012), “The Russian fiscal state, 1600–1914”, in The Rise of The Fiscal State in Eurasia, Cambridge univ. press, Cambridge, Great Britain, pp. 200–201.
Kahan, A. (1985), The Plow, the Hammer, and the Knout: An Economic History of Eighteenth-Century Russia, Univ. of Chicago press, Chicago, USA, 399 р.
Klyuchevskiy, V.O. (1904), Kurs russkoy istorii [Course of Russian History], w.p., St. Petersburg, Rus-
sia, 1146 p.
Kosmovskaja, A.A. (2017), “Institutional analysis of the interaction of the local population with voivodes of the Perm Kama region in the late 16th – 17th centuries”, Vestnik Permskogo universiteta, Seriya «Istoriya», Vyp. 1 (18), pp. 5–14.
Liseytsev, D.V. (2017), “Еconomic situation of the Muscovite State in the early years of the reign of Mikhail Fedorovich (based on the materials of Vladimirskaya Chet’ Prikaz)”, Rossiyskaya istoriya, No 4, pp. 17–35.
Matsuk, M.A. (1984), Nalogi i povinnosti chernososhnogo krest'yanstva Yarenskogo uezda v kontse XVI–XVII vv. [Taxes and duties of the black-peasant peasantry of Yarensky county at the end of the 16th – 17th centuries], PhD dissertation, Syktyvkar, Russia, 245 p.
Milyukov, P.N. (1905), Gosudarstvennoe khozyaystvo Rossii v pervoy chetverti XVIII stoletiya i reforma Petra Velikogo [State economy of Russia in the first quarter of the 18th century and the reform of Peter the Great], Knigoizdatel'stvo M.V. Pirozhkova, St. Petersburg, Russia, 688 p.
Prikhodno-raskhodnye knigi moskovskikh prikazov (1912) [Receipt and expenditure books of Moscow orders.], Vol. 28, w.p., St. Petersburg, Russia, 520 p.
Troitskiy, P.M. (1966), Finansovaya politika russkogo absolyutizma v XVIII veke [The financial policy of Russian absolutism in the 18th century], Nauka, Moscow, Russia, 272 p.
