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SOURCE:    Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art.
Issues of Theory and Practice. Tambov: Gramota, 2012. № 3. Part 2. P. 35-37.
SCIENTIFIC AREA:    Historical Sciences and Archeology
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KAZAN' LOWER MIDDLE CLASS TAXES AND DUTIES (THE END OF THE XVIIITH - THE FIRST HALF OF THE XIXTH CENTURY)
Bessonova Tat'yana Viktorovna
Kazan' (Volga Region) Federal University (Branch) in Naberezhnye Chelny
Abstract. The author reveals taxes and duties formation for lower middle class which was the largest urban stratum of the XVIIIth-XIXth centuries, by the example of a provincial town lower middle class studies the structure and dynamics of taxes and duties, and shows the reasons of taxation arrears steady growth, which led to the fundamental change of lower middle class's taxation in the 1860s.
Key words and phrases: мещанство, подушная подать, рекрутская, земская, квартирная и полицейская повинности, податные недоимки, податные льготы, lower middle class, serf taxes, recruit, zemstvo, apartment and police duties, taxation arrears, taxation benefits
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References:
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