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Law and Politics
Reference:
Glazov, Y.V.
Taxation of merchantry in Russia in the first quarter
of XVIII century.
// Law and Politics.
2013. ¹ 3.
P. 406-410.
URL: https://en.nbpublish.com/library_read_article.php?id=51946
Glazov, Y.V. Taxation of merchantry in Russia in the first quarter of XVIII century.Abstract: The article is devoted to the tax policy of the Russian state in the first quarter of the XVIII century. The author provides detailed analysis of the system of taxation of merchants before the capitation tax was introduced. The article also includes analysis of the causes for the introduction of the capitation tax, as well as the measures taken to collect the capitation tax from the merchants. Keywords: jurisprudence, merchantry, trading quarters, tax, levy, custom fee, riflemen tax, tavern tax, chancery tax, capitation tax.
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