Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2012. № 10. Part 2. P. 108-111.
INDIRECT TAXATION OF MATCH INDUSTRY IN RUSSIA AT THE END OF THE XIXTH - THE BEGINNING OF THE XXTH CENTURY
Levkin Vadim Viktorovich
Mordvinian State University named after N. P. Ogarev
Abstract. The author analyzes the influence of excise tax rates on match manufacture development during the period of the industrial modernization of Russia in the second half of the XIXth - the beginning of the XXth century, studies the tax innovations of the Russian Ministry of Finance, their practical implementation, organizational difficulties and the ways of their overcoming, and basing on archival and published sources reveals the direct dependence of match manufacture efficiency level on the size of excise, which excessive increase led to earnings dilution or even the closing of an enterprise.
Key words and phrases: спичечная промышленность, акцизы, косвенные налоги, бандерольный сбор, торговый устав, патентный сбор, фосфорные спички, match industry, excises, indirect taxes, parcel fee, trade regulations, patent fee, phosphorous matches
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