Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2012. № 5. Part 1. P. 137-139.
TAX ON TRADE IN RUSSIA IN THE SECOND HALF OF THE XIXTH - THE BEGINNING OF THE XXTH CENTURY
Myagkov Evgenii Aleksandrovich
Mordvinian State University named after N. P. Ogarev
Abstract. The author studies tax on trade influence on industry and entrepreneurship development in Russia during post-reform modernization period, and basing on the analysis of all-Russian materials and the data on Middle Volga provinces concludes the effectiveness of tax on trade reform, which had positive effect on entrepreneurial activity, that made it possible to shift the center of trade taxation in Russia from peasant population to other sources of income, primarily to industrial sector, at the beginning of the XXth century.
Key words and phrases: промысловый налог, промышленность, торговля, предприниматели, индустриализация, tax on trade, industry, trade, entrepreneurs, industrialization
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