E. V. ANISIMOV. TAX REFORM OF PETER I INTRODUCTION OF THE POLL TAX IN RUSSIA. 1719-1728
L. Nauka. 1982. 295 p. The reform of taxation in Russia - the transition from a household tax to a poll tax-is one of the most important transformations of Peter the Great. It was a major stage in the history of the autocracy's financial and social policies. The book under review is the first experience of monographic study of this reform and introduces a lot of new things to its understanding. The author, a researcher at the Leningrad Branch of the Institute of History of the USSR of the Academy of Sciences of the USSR, Candidate of Historical Sciences E. V. Anisimov, considers the tax reform as "a very complex and multifaceted socio-political phenomenon" (p. 13). This approach has led to a broad formulation of research tasks. The monograph covers such issues as the tax system on the eve of reform, the development of its main principles and their practical implementation, financial results, and the impact of the new taxation system on the social structure and economy of the country. The author focuses on two major aspects of the reform - financial and social. The book is rich in factual material. The author studied the archival funds of institutions, page 127 which had a direct bearing on the tax reform (the Chancery of the Senate, the Chamber College, the Cabinet of Peter I), as well as landrat books, state archive categories, audit tales and other collections stored in the TSGADA. All these materials, mostly previously unused, form the source base of the study. The main conclusion reached by the author, analyzing the financial results of the reform, is that the introduction of the poll tax did not significantly change the severity of the tax burden. This statement contradicts the whole historiography of the question. Both pre-revolutionary and Soviet researchers (with the exception of S. G. Strumilin) believed that the poll tax was 2 - 2.5 times heavier than the household tax. For more than 40 years (1680-1724), writes E. V. Anisimov, taxes have increased on aver ... Читать далее
____________________

Эта публикация была размещена на Либмонстре в другой стране и показалась интересной редакторам.

Полная версия: https://libmonster.ru/m/articles/view/E-V-ANISIMOV-TAX-REFORM-OF-PETER-I-INTRODUCTION-OF-THE-POLL-TAX-IN-RUSSIA-1719-1728
Moldova Online · 8 days ago 0 47
Professional Authors' Comments:
Order by: 
Per page: 
 
  • There are no comments yet
Library guests comments




Actions
Rate
0 votes
Publisher
Moldova Online
Кишинев, Moldova
31.01.2025 (8 days ago)
Link
Permanent link to this publication:

https://library.md/blogs/entry/E-V-ANISIMOV-TAX-REFORM-OF-PETER-I-INTRODUCTION-OF-THE-POLL-TAX-IN-RUSSIA-1719-1728


© library.md
 
Libmonster Partners

LIBRARY.MD - Moldovian Digital Library

Create your author's collection of articles, books, author's works, biographies, photographic documents, files. Save forever your author's legacy in digital form. Click here to register as an author.
E. V. ANISIMOV. TAX REFORM OF PETER I INTRODUCTION OF THE POLL TAX IN RUSSIA. 1719-1728
 

Editorial Contacts
Chat for Authors: MD LIVE: We are in social networks:

About · News · For Advertisers

Moldovian Digital Library ® All rights reserved.
2019-2025, LIBRARY.MD is a part of Libmonster, international library network (open map)
Keeping the heritage of Moldova


LIBMONSTER NETWORK ONE WORLD - ONE LIBRARY

US-Great Britain Sweden Serbia
Russia Belarus Ukraine Kazakhstan Moldova Tajikistan Estonia Russia-2 Belarus-2

Create and store your author's collection at Libmonster: articles, books, studies. Libmonster will spread your heritage all over the world (through a network of affiliates, partner libraries, search engines, social networks). You will be able to share a link to your profile with colleagues, students, readers and other interested parties, in order to acquaint them with your copyright heritage. Once you register, you have more than 100 tools at your disposal to build your own author collection. It's free: it was, it is, and it always will be.

Download app for Android