Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2011. № 6. Part 1. P. 123-126.
COMMERCIAL AND INDUSTRIAL ENTREPRENEURSHIP TAXATION IN RUSSIA IN THE SECOND HALF OF THE XIXTH - THE BEGINNING OF THE XXTH CENTURIES: BY THE MATERIALS OF PENZA PROVINCE
Mariskin Oleg Ivanovich, Levkin Vadim Viktorovich, Myagkov Evgenii Ale
Mordvinian State University named after N. P. Ogarev
Abstract. The authors research the transformation of the taxation system of commercial and industrial entrepreneurship in Russia during post-reform period and pay special attention to the analysis of tax on trade, zemstvo tax on trade and businesses and the changes in indirect taxation system.
Key words and phrases: торгово-промышленное предпринимательство, модернизация налоговой системы, промысловый налог, косвенные налоги, акцизы, пошлины, земские сборы, commercial and industrial entrepreneurship, taxation system modernization, tax on trade, indirect taxes, excises, duties, zemstvo dues
Open the whole article in PDF format. Free PDF-files viewer can be downloaded .
References:
Antropov P. A. Finansovo-statisticheskii atlas Rossii. 1885-1895. SPb.: Izd. A. F. Marksa, 1898. 59 s.
Vestnik Penzenskogo zemstva. Penza: Parovaya tipografiya A. I. Raportova, 1911. Yanvar'. 95 s.
Genzel' P. Promyslovoe oblozhenie v Rossii. SPb.: Tip. V. Kirshbauma, 1900. 82 s.
Gosudarstvennyi arkhiv Penzenskoi oblasti (GAPO). F. 177. Op. 1.
Dement'ev G. Gosudarstvennye dokhody i raskhody Rossii i polozhenie gosudarstvennogo kaznacheistva za vremya voiny s Germaniei i Avstro-Vengriei do kontsa 1917 g. Pg.: Tip. red. period. izd. Min. fin-v, 1917. 54 s.
Evgrafov N. Dvadtsatipyatiletnyaya deyatel'nost' Penzenskogo zemstva, 1865-1889 g. Penza, 1894. 394 s.
Ezhegodnik Ministerstva finansov za 1914 g. Pg.: Tip. Min. fin-v, 1914. 368 s.
Ezhegodnik Ministerstva finansov za 1916 g. Pg.: Tip. Min. fin-v, 1917. 463 s.
Kashkarov M. P. Finansovye itogi poslednego desyatiletiya. 1892- 1901 gg. SPb., 1903. T. 1. S. 115.
Kratkii ocherk 50-letiya aktsiznoi sistemy vzimaniya naloga s krepkikh napitkov i 50-letiya deyatel'nosti uchrezhdenii, zavedyvayushchikh neokladnymi sborami. SPb.: Izd. V. F. Kirshbauma, 1913. 295 s.
Ministerstvo finansov. 1802-1902: v 2-kh ch. SPb.: Ekspeditsiya zagotovitel'nykh bumag, 1902. Ch. 2. 692 s.
Narodnoe khozyaistvo v 1913 godu. Pg.: Vestnik finansov; Torgovo-promyshlennaya gazeta, 1914. 630 s.
Rossiiskii gosudarstvennyi istoricheskii arkhiv (RGIA). F. 40. Op. 1.
Sumerin P. G. Promyshlennost' Penzenskoi gubernii v dorevolyutsionnyi period (1861-1913 gg.) // Uchenye zapiski PGPI im. V. G. Belinskogo. Penza: Izd-vo PGPI, 1958. Vyp. 5. S. 66-142.
Fabrichno-zavodskaya promyshlennost' i torgovlya Rossii. Izd-e 2-e. SPb.: Tip. I. A. Efrona, 1896. 636 s.
Friman M. S., Sheines D. I. Promyslovyi nalog po deistvuyushchemu zakonodatel'stvu. M.: Tip. V. M. Sablina, 1913. 232 s.
Русский
