Abstract: The article highlights the views of S. A. Kotlyarevskiy on the Soviet constitutional system, as well as his analysis of financial activity of the Soviet state. It is shown that in the search for an appropriate balance of interests, Kotlyarevskiy examines in detail the relationship between the USSR and republics and tries to build an optimal boundary line in distribution of competence to ensure the successful functioning of the federation. The bulk of sources consist of works by Kotlyarevskiy in Soviet period. When studying his papers it is important to relate the chronology of works with the facts of his personal biography and political events in the world and Russia. The main principles of the present study are: historicism, documentalism, comprehensive and unbiased analysis, critical evaluation of the material. The research work uses the following general research methods: logical, historical, comparative, sociological, and deduction, induction, analysis, synthesis, hypothesis, analogy, and others. It is concluded that Kotlyarevskiy considers the Soviet constitutional system mainly from the formal dogmatic point of view, however, he attempts to give political characteristics of social structure of the USSR and its republics. He was one of the first scholars who carried out a systematic analysis of the financial activities of the Soviet state for the first years of its existence and gave valuable practical recommendations. He is justly considered to be one of those who stood at the origins of the Soviet state, administrative and financial law.

Keywords: Sergei A. Kotlyarevskiy, state, Constitution, federalism, financial legislation, fiscal relations, budget of the USSR, local budgets, income tax, agricultural tax.

References:
Bel'skiy K.S. Finansovoe pravo (Nauka, istoriya, bibliografiya). – M.: Yurist, 1994. – S. 53.
Kotlyarevskiy S.A. Byudzhet i mestnye finansy.-M.: Ekonom. zhizn', 1926.
Kotlyarevskiy S.A. Byudzhet SSSR, kak on sostavlyaetsya, utverzhdaetsya i ispolnyaet-sya. – L.: Gosizdat.
Kotlyarevskiy S.A. Byudzhetno-finansovye vzaimootnosheniya Soyuza SSR i soyuz-nykh respublik // Sovetskiy federalizm.-M.-L., 1930.
Kotlyarevskiy S.A. Byudzhetnoe pravo RSFSR i SSSR.-M.-Pg.: Gos. izd-vo, 1924.-S. 17, 18, 142.
Kotlyarevskiy S.A. Byudzhetnoe pravo SSSR.-M.: Gos. izd-vo, 1925.
Kotlyarevskiy S.A. Byudzhetnye prava Soyuza i soyuznykh respublik // Finansy i narodnoe khozyaystvo.-1928.-№ 4. Kotlyarevskiy S.A. Byudzhetnyy zakon // Sov. pravo.-1926.-№ 2.
Kotlyarevskiy S.A. Byudzhety avtonomnykh i rayonirovannykh edinits RSFSR // Sov. pravo.-1925.-№ 5.
Kotlyarevskiy S.A. Zheleznodorozhnyy i vodnyy transport // Sov. stroitel'stvo.-1931.-№ 5-6.
Kotlyarevskiy S.A. Istoriya «Natsional'nogo tsentra» // Krasnaya kniga VChK.-M., 1989.-T. 2.-S. 171.
Kotlyarevskiy S.A. K voprosu o byudzhetnykh pravakh Soyuza i soyuznykh respublik // Vestnik finansov.-1928.-№ 10.
Kotlyarevskiy S.A. K peresmotru polozheniya o byudzhetnykh pravakh SSSR i soyuznykh respublik // Sov. pravo.-1926.-№ 1.
Kotlyarevskiy S.A. K reforme rentnogo oblozheniya // Sov. pravo.-1925.-№ 4.
Kotlyarevskiy S.A. Kak volost' sobiraet sredstva i kak ikh raskhoduet. Obshchedos-tupnoe izlozhenie zakonov o volostnom byudzhete.-M., 1925; 2-e. izd., ispr. i dop. M., 1926; 3-e izd., ispr. i dop. M., 1927.
Kotlyarevskiy S.A. Konstitutsiya i byudzhet Soyuza SSR // Sov. stroitel'stvo.-1927.-№ 7.
Kotlyarevskiy S.A. O edinom sel'khoznaloge // Sov. stroitel'stvo.-1926.-№ 5.
Kotlyarevskiy S.A. O podokhodnom naloge // Sov. stroitel'stvo.-1928.-№ 1.
Kotlyarevskiy S.A. O rentnom oblozhenii // Sov. pravo.-1924.-№ 2.
Kotlyarevskiy S.A. Ob avtodorozhnom stroitel'stve // Sov. stroitel'stvo.-1932.-№ 1.
Kotlyarevskiy S.A. Osvoenie tekhniki i Sovety // Sov. stroitel'stvo.-1933.-№ 7.
Kotlyarevskiy S.A. Perspektivy mestnogo byudzheta // Sov. stroitel'stvo.-1929.-№ 11.
Kotlyarevskiy S.A. Plan i khozraschet v sotsialisticheskom stroitel'stve // Sov. stroitel'stvo. – 1931.-№ 10.
Kotlyarevskiy S.A. Pravovye elementy planovykh aktov // Sov. pravo.-1928.-№ 1.
Kotlyarevskiy S.A. Problema byudzhetnogo prava v noveyshem zakonodatel'stve RSFSR // Sov. pravo.-1922.-№ 2.
Kotlyarevskiy S.A. Razvitie sovetskogo zakonodatel'stva o mestnom khozyaystve.-M.: Yur. izd-vo NKYu RSFSR, 1928. S. 14, 18, 19.
Kotlyarevskiy S.A. Sel'skie sovety i sel'skie byudzhety // Sov. stroitel'stvo.-1933.-№ 10.
Kotlyarevskiy S.A. SSSR i soyuznye respubliki.-M., 1924. – S. 3, 11, 125, 129, 131, 135.
Kotlyarevskiy S.A. Tyazhelaya promyshlennost' vo vtoroy pyatiletke // Sov. stroi-tel'stvo. 1934. № 12.
Kotlyarevskiy S.A. Finansovoe zakonodatel'stvo za 1917-1927 gg. // Pravo i zhizn'.-1927.-№ 8-10.
Kotlyarevskiy S.A. Finansovoe pravo // Osnovy sovetskogo prava / Pod red. D. Ma-gerovskogo.-M.-L., 1927.
Kotlyarevskiy S.A. Finansovoe pravo SSSR.-L., 1926.
Kotlyarevskiy S.A. Finansovye vzaimootnosheniya Soyuza, respublik i mest v re-konstruktivnyy period // Sov. stroitel'stvo.-1931.-№ 4.
Kotlyarevskiy S.A. Finansovyy kontrol' v gosudarstvakh Zapadnoy Evropy.-M., 1928.
Kotlyarevskiy S.A. Khozyaystvennoe razvitie sovetskogo Severa // Sov. stroitel'st-vo.-1932.-№ 3.
Kotlyarevskiy S.A. Yuridicheskie predposylki russkikh Osnovnykh zakonov.-M.: Tip. G. Lissnera i D. Sobko, 1912.
Krotkova N.V. Vzglyady S.A. Kotlyarevskogo na konstitutsionnyy stroy Rossiyskoy Imperii i Sovetskoy Rossii // Gosudarstvo i pravo.-2008.-№ 3.-S. 81, 82.
Krotkova N.V. Gosudarstvenno-pravovye vzglyady S.A. Kotlyarevskogo: monografiya.-M.: Yuridicheskoe izd-vo «YuRKOMPANI», 2011 (Seriya «Aktual'nye yuridiche-skie issledovaniya»).-S. 6, 7, 11.
Kuprits N.Ya. Iz istorii nauki sovetskogo gosudarstvennogo prava. – M., 1971.-S. 25, 26, 109, 166.
Mel'gunov S.P. Sud istorii nad intelligentsiey (K delu «Takticheskogo tsentra») // Na chuzhoy storone.-1923.-Kn. 3.-S. 156.
Tomsinov V.A. Sergey Andreevich Kotlyarevskiy (1873-1939) // Konstitutsionnoe (gosudarstvennoe) pravo v Moskovskom universitete (K 250-letiyu Moskovskogo universiteta) / Otv. red. N.A. Bogdanova.-M., 2005.-S. 147, 148.

References (transliteration):
Bel'skiy K.S. Finansovoe pravo (Nauka, istoriya, bibliografiya). – M.: Yurist, 1994. – S. 53.
Kotlyarevskiy S.A. Byudzhet i mestnye finansy.-M.: Ekonom. zhizn', 1926.
Kotlyarevskiy S.A. Byudzhet SSSR, kak on sostavlyaetsya, utverzhdaetsya i ispolnyaet-sya. – L.: Gosizdat.
Kotlyarevskiy S.A. Byudzhetno-finansovye vzaimootnosheniya Soyuza SSR i soyuz-nykh respublik // Sovetskiy federalizm.-M.-L., 1930.
Kotlyarevskiy S.A. Byudzhetnoe pravo RSFSR i SSSR.-M.-Pg.: Gos. izd-vo, 1924.-S. 17, 18, 142.
Kotlyarevskiy S.A. Byudzhetnoe pravo SSSR.-M.: Gos. izd-vo, 1925.
Kotlyarevskiy S.A. Byudzhetnye prava Soyuza i soyuznykh respublik // Finansy i narodnoe khozyaystvo.-1928.-№ 4. Kotlyarevskiy S.A. Byudzhetnyy zakon // Sov. pravo.-1926.-№ 2.
Kotlyarevskiy S.A. Byudzhety avtonomnykh i rayonirovannykh edinits RSFSR // Sov. pravo.-1925.-№ 5.
Kotlyarevskiy S.A. Zheleznodorozhnyy i vodnyy transport // Sov. stroitel'stvo.-1931.-№ 5-6.
Kotlyarevskiy S.A. Istoriya «Natsional'nogo tsentra» // Krasnaya kniga VChK.-M., 1989.-T. 2.-S. 171.
Kotlyarevskiy S.A. K voprosu o byudzhetnykh pravakh Soyuza i soyuznykh respublik // Vestnik finansov.-1928.-№ 10.
Kotlyarevskiy S.A. K peresmotru polozheniya o byudzhetnykh pravakh SSSR i soyuznykh respublik // Sov. pravo.-1926.-№ 1.
Kotlyarevskiy S.A. K reforme rentnogo oblozheniya // Sov. pravo.-1925.-№ 4.
Kotlyarevskiy S.A. Kak volost' sobiraet sredstva i kak ikh raskhoduet. Obshchedos-tupnoe izlozhenie zakonov o volostnom byudzhete.-M., 1925; 2-e. izd., ispr. i dop. M., 1926; 3-e izd., ispr. i dop. M., 1927.
Kotlyarevskiy S.A. Konstitutsiya i byudzhet Soyuza SSR // Sov. stroitel'stvo.-1927.-№ 7.
Kotlyarevskiy S.A. O edinom sel'khoznaloge // Sov. stroitel'stvo.-1926.-№ 5.
Kotlyarevskiy S.A. O podokhodnom naloge // Sov. stroitel'stvo.-1928.-№ 1.
Kotlyarevskiy S.A. O rentnom oblozhenii // Sov. pravo.-1924.-№ 2.
Kotlyarevskiy S.A. Ob avtodorozhnom stroitel'stve // Sov. stroitel'stvo.-1932.-№ 1.
Kotlyarevskiy S.A. Osvoenie tekhniki i Sovety // Sov. stroitel'stvo.-1933.-№ 7.
Kotlyarevskiy S.A. Perspektivy mestnogo byudzheta // Sov. stroitel'stvo.-1929.-№ 11.
Kotlyarevskiy S.A. Plan i khozraschet v sotsialisticheskom stroitel'stve // Sov. stroitel'stvo. – 1931.-№ 10.
Kotlyarevskiy S.A. Pravovye elementy planovykh aktov // Sov. pravo.-1928.-№ 1.
Kotlyarevskiy S.A. Problema byudzhetnogo prava v noveyshem zakonodatel'stve RSFSR // Sov. pravo.-1922.-№ 2.
Kotlyarevskiy S.A. Razvitie sovetskogo zakonodatel'stva o mestnom khozyaystve.-M.: Yur. izd-vo NKYu RSFSR, 1928. S. 14, 18, 19.
Kotlyarevskiy S.A. Sel'skie sovety i sel'skie byudzhety // Sov. stroitel'stvo.-1933.-№ 10.
Kotlyarevskiy S.A. SSSR i soyuznye respubliki.-M., 1924. – S. 3, 11, 125, 129, 131, 135.
Kotlyarevskiy S.A. Tyazhelaya promyshlennost' vo vtoroy pyatiletke // Sov. stroi-tel'stvo. 1934. № 12.
Kotlyarevskiy S.A. Finansovoe zakonodatel'stvo za 1917-1927 gg. // Pravo i zhizn'.-1927.-№ 8-10.
Kotlyarevskiy S.A. Finansovoe pravo // Osnovy sovetskogo prava / Pod red. D. Ma-gerovskogo.-M.-L., 1927.
Kotlyarevskiy S.A. Finansovoe pravo SSSR.-L., 1926.
Kotlyarevskiy S.A. Finansovye vzaimootnosheniya Soyuza, respublik i mest v re-konstruktivnyy period // Sov. stroitel'stvo.-1931.-№ 4.
Kotlyarevskiy S.A. Finansovyy kontrol' v gosudarstvakh Zapadnoy Evropy.-M., 1928.
Kotlyarevskiy S.A. Khozyaystvennoe razvitie sovetskogo Severa // Sov. stroitel'st-vo.-1932.-№ 3.
Kotlyarevskiy S.A. Yuridicheskie predposylki russkikh Osnovnykh zakonov.-M.: Tip. G. Lissnera i D. Sobko, 1912.
Krotkova N.V. Vzglyady S.A. Kotlyarevskogo na konstitutsionnyy stroy Rossiyskoy Imperii i Sovetskoy Rossii // Gosudarstvo i pravo.-2008.-№ 3.-S. 81, 82.
Krotkova N.V. Gosudarstvenno-pravovye vzglyady S.A. Kotlyarevskogo: monografiya.-M.: Yuridicheskoe izd-vo «YuRKOMPANI», 2011 (Seriya «Aktual'nye yuridiche-skie issledovaniya»).-S. 6, 7, 11.
Kuprits N.Ya. Iz istorii nauki sovetskogo gosudarstvennogo prava. – M., 1971.-S. 25, 26, 109, 166.
Mel'gunov S.P. Sud istorii nad intelligentsiey (K delu «Takticheskogo tsentra») // Na chuzhoy storone.-1923.-Kn. 3.-S. 156.
Tomsinov V.A. Sergey Andreevich Kotlyarevskiy (1873-1939) // Konstitutsionnoe (gosudarstvennoe) pravo v Moskovskom universitete (K 250-letiyu Moskovskogo universiteta) / Otv. red. N.A. Bogdanova.-M., 2005.-S. 147, 148.

Abstract: This article is devoted to the issues of evolution of taxation in different states (China, Greece, Rome), taxation in Russia, teaching of A. Smith and D. Ricardo on taxes. The author also points out some legal aspects of taxation regulation, as well as some sources of legal regulation (Russkaia Pravda). Historically, the first taxes appear in the ancient world. The taxes were levied for the needs of development of the first states, taxes being one of important elements of state, financial guarantees for the government, ability to control the population. Firstly, the taxes were regarded as sacrifice based on various customs and traditions of different peoples and nations. Later taxes gain more and more importance with the development of state, and the needs to fulfill the requirements of the state apparatus. Later various taxes appear, such as tithe, chiefry, etc. The article shall be of interest to the students, postgraduate students, lecturers and all those interested in taxation issues.

Keywords: taxation, liturgy, chiefry, servage, tithe, tax, levies, contribution, the Russkaia Pravda, government.

Contact information: Bylya, Aleksandr Borisovich, 123995, Russia, Moskva, ul. Sadovaya-Kudrinskaya, d.9.

References:
1. Uchebnik finansovogo prava. Ilovayskiy S.I.-Odessa,-1904g. // Allpravo.Ru-2005.
2. Russkaya Pravda. Materialy k izucheniyu istorii gosudarstva i prava SSSR. – M, 1962.
3. Demin A.V. Nalogovoe pravo Rossii. – Krasnoyarsk: Rumts Yuo, 2006 g.
4. Finansovoe pravo: Uchebnik dlya vuzov. — M.: YuNITI-DANA, Zakon i pravo, 2000
5. Tolkushkin A.V. Istoriya nalogov v Rossii.-M., 2001 g.
6. Smit A. Issledovanie o prirode bogatstva narodov. M., 1962.
7. Nikitkova U.O. Istoriya i sovremennost' zemel'nogo nalogooblozheniya v Rossii // NB: Finansovoe pravo i upravlenie.-2013.-1.-C. 1-16. URL: http://www.e-notabene.ru/flc/article_548.html

References (transliteration):
1. Uchebnik finansovogo prava. Ilovayskiy S.I.-Odessa,-1904g. // Allpravo.Ru-2005.
2. Russkaya Pravda. Materialy k izucheniyu istorii gosudarstva i prava SSSR. – M, 1962.
3. Demin A.V. Nalogovoe pravo Rossii. – Krasnoyarsk: Rumts Yuo, 2006 g.
4. Finansovoe pravo: Uchebnik dlya vuzov. — M.: YuNITI-DANA, Zakon i pravo, 2000
5. Tolkushkin A.V. Istoriya nalogov v Rossii.-M., 2001 g.
6. Smit A. Issledovanie o prirode bogatstva narodov. M., 1962.
7. Nikitkova U.O. Istoriya i sovremennost' zemel'nogo nalogooblozheniya v Rossii // NB: Finansovoe pravo i upravlenie.-2013.-1.-C. 1-16. URL: http://www.e-notabene.ru/flc/article_548.html