|
Taxes and Taxation
Reference:
Zholobova, G.A.
Mechanism of legal regulation of the trade in alcohol drinks in the conditions of the fiscal wine monopoly:
on the issue of efficiency of the alcohol policy in Russia at the verge of XIX – XX centuries.
// Taxes and Taxation.
2014. ¹ 7.
P. 688-708.
URL: https://en.nbpublish.com/library_read_article.php?id=65303
Zholobova, G.A. Mechanism of legal regulation of the trade in alcohol drinks in the conditions of the fiscal wine monopoly:
on the issue of efficiency of the alcohol policy in Russia at the verge of XIX – XX centuries.
Abstract:
In the latest decade the discussion of the drafts of the state policy in the sphere of production
and turnover of the alcoholic drinks and formation of healthy lifestyle of the Russian population, there
is an active optimization process in the legislation in this sphere of social relations. Understanding the
historical nature of the Russian mechanism of legal regulation of trade in alcoholic drinks in late XIX – early XX centuries and the general experience of alcohol policy are important factors for the formation
of the modern concept of state regulation of the alcohol turnover in Russia. Since production and sale
of alcohol in the second half of XIX and early XX centuries was an important part of public income, the
government was interested in growing amount of the alcohol levy and it was worried by illegal production
and sale of alcohol causing the state to lose large profits. This matter required detailed regulation
of alcohol trade. On the other hand its regulation was also based upon the moral and medical
matters, since development of production and sale of alcohol was always closely connected with the
problem of alcoholism of the population. Based upon the analysis of the legislative acts of the Russian
Empire of late XIX – early XX centuries and the studies of the materials of the Ministry of Finances the
author presents the Russian retrospective of the mechanism for the legal regulation of trade in alcohol
drinks in the conditions of fiscal alcohol monopoly, showing the steps towards achieving the goals
of the state and analyzing its results.
Keywords:
law, Russian Empire, state, monopoly, alcoholic drinks, alcohol, trade, supervision, wine, beer, excise, vodka, spirit.
This article can be downloaded freely in PDF format for reading. Download article
This article written in Russian. You can find original text of the article here
.
References
1. Gosudarstvennyy arkhiv Orenburgskoy oblasti (GAOO). Fond 11 (Orenburgskoe gubernskoe pravlenie). Opis'
2. Delo 3358. 2.GAOO. F. 11. Op. 2. D. 3249.
3. Rossiyskiy gosudarstvennyy istoricheskiy arkhiv (RGIA). F. 1276 (Sovet Ministrov (1905-1917). Op. 4 (1908). D. 222.
4. Bykova A. G. Alkogol'nyy vopros v Rossiyskoy imperii vo vtoroy polovine XIX – nachale XX veka: dissertatsiya … d.i.n. Omsk, 2012. – 370 s.
5. Vitte S. Yu. Vospominaniya, memuary. T. 1. M.: AST, Minsk: Kharvest. 2002. – 800 s.
6. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «O vvedenii kazennoy prodazhi pitey v nekotorykh mestnostyakh imperii». Maya 2 1895 g. // Polnoe sobranie zakonov Rossiyskoy imperii. Sobranie tret'e (PSZ – III). T. XV. ¹ 11620. SPb. 1899. S. 271.
7. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «O dal'neyshem rasprostranenii kazennoy prodazhi pitey». Maya 5 1897 g. // PSZ – III. T. XVII. ¹ 14046. SPb. 1900. S. 256 – 257.
8. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «O primenenii Polozheniya o kazennoy prodazhi pitey v yuzhnykh i zapadnykh guberniyakh, a takzhe o vvedenii oznachennoy prodazhi v guberniyakh S.-Peterburgskoy, Novgorodskoy, Pskovskoy, Olonetskoy i Khar'kovskoy». Fevralya 19 1896 g. // PSZ – III. T. XVI. ¹ 12545. SPb. 1899. S. 121 – 124.
9. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «O rasprostranenii na nekotorye mestnosti Zapadnoy Sibiri kazennoy prodazhi pitey v polnom ob'eme». Dekabrya 22 1903 g. // PSZ – III. T. XXIII. ¹ 23768. SPb. 1905. S. 1124.
10. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «O sokrashchenii na odin god sroka vvedeniya kazennoy prodazhi pitey v nekotorykh guberniyakh». Dekabrya 28 1898 g. // PSZ – III. T. XVIII. ¹ 16299. SPb. 1901. S. 1117.
11. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «Ob izmenenii karatel'nykh postanovleniy o p'yanstve». Iyunya 10 1900 g. // PSZ – III. T. XX. ¹ 18783. SPb. 1902. S. 688 – 689.
12. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «Ob ustanovlenii v nekotorykh mestnostyakh Rossii kazennoy prodazhi pitey». Iyunya 8 1893 g. // PSZ – III. T. XIII. ¹ 9740. SPb. 1897. S. 411.
13. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «Ob ustanovlenii kazennoy prodazhi pitey v guberniyakh Eniseyskoy i Irkutskoy i oblastyakh Zabaykal'skoy, Yakutskoy i Dagestanskoy». Fevralya 26 1901 g. // PSZ – III. T. XXI. ¹ 19733. SPb. 1903. S. 94 – 95.
14. Vysochayshe utverzhdennoe mnenie Gosudarstvennogo Soveta «Ob ustanovlenii kazennoy prodazhi pitey vo vsey Dagestanskoy oblasti i o rasprostranenii uzakoneniy po oznachennoy prodazhe na gubernii: Tobol'skuyu i Tomskuyu i oblasti: Kubanskuyu, Terskuyu, Dagestanskuyu, Akmolinskuyu i Semipalatinskuyu». Maya 20 1902 g. // PSZ – III. T. XXII. ¹ 21483. SPb. 1904. S. 360 – 362.
15. Vysochayshe utverzhdennoe Polozhenie o kazennoy prodazhe pitey. Mnenie Gosudarstvennogo Soveta Vysochayshe utverzhdennoe 6 Iyunya 1894 goda. // PSZ – III. T. XIV. ¹ 10766. SPb. 1898. S. 404 – 410.
16. Vysochayshe utverzhdennyy Ustav Popechitel'stv o narodnoy trezvosti. Mnenie Gosudarstvennogo Soveta Vysochayshe utverzhdennoe 20 Dekabrya 1894 goda. // PSZ – III. T. XIV. ¹ 11152. SPb. 1898. S. 682 – 685.
17. Gumilevskiy N. Sushchnost' i tseli piteynoy reformy v Rossii. SPb. Tipografiya M. Stasyulevicha. 1897. – 66 s.
18. Zhedenov N. Kazennaya, obshchestvennaya i chastnaya prodazha vina. Ikh ekonomicheskoe i nravstvennoe znachenie. SPb. Izdanie knizhnogo magazina N. FENU i K°. 1896. – 80 s.tabl.
19. Koni A. F. Sergey Yul'evich Vitte. Otryvochnye vospominaniya. M.: Pravo i zhizn'. 1925. – 62 s.
20. Krasnozhen S. Bor'ba s p'yanstvom i kazennaya vinnaya monopoliya v Rossii. Yur'ev. Tipografiya Shnakenburga. 1901. – 48 s.
21. Kratkiy ocherk 50-letiya aktsiznoy sistemy vzimaniya naloga s krepkikh napitkov i 50-letiya deyatel'nosti uchrezhdeniy, zavedyvayushchikh neokladnymi sborami. SPb., 1913. Tipografiya V. O. Kirshbauma. – 289 s.
22. Ministerstvo Finansov 1802 – 1902 g. Ch. II. SPb. 1902. – 692 s.
23. Mintslov I. R. Vozrazheniya I. R. Mintslova na doklad D. N. Borodina o vinnoy monopolii. SPb. Tipografiya P. P. Soykina. 1899. – 21 s.
24. Nesmelov F. Ya. Kosvennye nalogi. SPb. 1904. – 224 s.
25. Norov V. Kazennaya vinnaya monopoliya pri svete statistiki. Ch. I. SPb. 1904. – 114 s.
26. Obzor deyatel'nosti Ministerstva Finansov v tsarstvovanie Imperatora Aleksandra III (1881 – 1894 g.). SPb. 1902. – 673 s.
27. Ozerov I. Kh. Ocherki ekonomicheskoy i finansovoy zhizni Rossii i Zapada. Vyp. II. M: D. S. Gorshkov. 1904. – 468 s.
28. Osipov N. O. Vinnaya monopoliya, ee osnovnye nachala, organizatsiya i nekotorye posledstviya. SPb. Tipografiya P. P. Soykina. 1899. – 125 s.
29. Osipov N. O. Kazennaya prodazha vina. SPb. 1900. – 555 s.
30. Otzyvy o rezul'tatakh vvedeniya kazennoy prodazhi pitey, postupivshie v Ministerstvo Finansov ot nachal'nikov guberniy i drugikh lits. SPb. 1901. – 339 s.
31. Peshekhonov A. V. Ekonomicheskaya politika samoderzhaviya. (Tsentralizatsiya ekonomicheskoy vlasti). SPb. Izdanie redaktsii zhurnala «RUSSKOE BOGATSTVO». 1906. – 74 l.
32. Pokhlebkin V. V. Chay i vodka v istorii Rossii. Krasnoyarsk: Krasn. kn. izd-vo.; Novosib. kn. izd-vo. 1995. – 462 s.
33. Propper S. M. Kazennaya prodazha pitey i obshchestvennoe mnenie. SPb. Izdanie Redaktsii «Birzhevykh Vedomostey». 1900. – 362 s.
34. Sbornik Tsirkulyarov, rasporyazheniy i raz'yasneniy po uchrezhdeniyu popechitel'stv o narodnoy trezvosti. Ch. I. SPb. 1903. – 63 s.
35. Sbornik tsirkulyarov, rasporyazheniy i raz'yasneniy po uchrezhdeniyu popechitel'stv o narodnoy trezvosti. Ch. II. SPb. 1902. – 207 s.
36. Sikorskiy I. A. Alkogolizm i piteynoe delo. Kiev. 1897. – 35 s.
37. Smolich M. N. Vred i pol'za vina i piteynaya reforma. SPb. 1902. – 103 s.
38. Ustavy ob aktsiznykh sborakh po ofitsial'nomu izdaniyu 1901 goda, izmenennye i dopolnennye po deystvuyushchim Prodolzheniyam i pozdneyshim uzakoneniyam, s senatskimi i ministerskimi raz'yasneniyami i s prilozheniem pravil i instruktsiy Ministerstva Finansov, a takzhe alfavitno-predmetnogo i khronologicheskogo ukazateley. Sost. A. M. Nyurenberg. M. Izdanie yuridicheskogo knizhnogo magazina «PRAVOVEDENIE» I. K. Golubeva. 1912. – 1139 s.
39. Fridman M. I. Vinnaya monopoliya. T. II. Vinnaya monopoliya v Rossii. Pg., Tipografiya «Pravda». 1916. – 627 s.
40. Shvanebakh P. Kh. Nashe podatnoe delo. SPb. Tipografiya M. M. Stasyulevicha. 1903. – 203 s.
41. Zholobova G.A. Mekhanizm pravovogo regulirovaniya tabachnoy torgovli v dorevolyutsionnoy Rossii: istoriya stanovleniya i spetsifika v usloviyakh aktsiznoy sistemy oblozheniya 1881 – 1913 gg. // Nalogi i nalogooblozhenie. - 2014. - 4. - C. 424 - 444. DOI: 10.7256/1812-8688.2014.4.11969.
|
Eng
© 1998 – 2024 Nota Bene. Publishing Technologies. NB-Media Ltd.
