Mukhanedina, Sh. M. Nikolai Semenovich Mordvinov: Tax Problems and Solutions (First Half of XIX Century)

Abstract: The fi rst half of the XIX century is remarkable for the formation of new type of the state and public fi gures who have made a considerable contribution to the development of a tax policy. One of the highest state fi gures was Nikolay Semenovich Mordvinov, who devoted himself to a science about fi nance. His theoretical judgments are based on the deep analysis of national tax practice. He put forward some original opinions, some of which were embodied in the practice of taxation. But most of his projects remained unclaimed and untimely. However Mordvinov’s some development on taxes found a practical realization in Alexander’s II reforms. In the light of today’s tax problems the ideas and principles on the taxation are more than actual – after all Nikolay Semenovich was dreaming of fair system of taxes.

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