The evolution of the tax system from the reform of Princess Olga to Peter’s reforms. Reign of Princess Olga (briefly)

22. ABOUT THE REIGN OF THE GREAT Princess Olga in Kyiv. GRAND DUCHESS Olga, after the death of her husband Igor Rurikovich, left a widow with her son Svetoslav Igorevich, all the Russian States were accepted into her power, and not like a woman’s weak vessel, but like the strongest Monarch or

Ruler Princess Olga, Vasily Petrovich Vereshchagin

• Years of life: circa 890 – July 11, 969
• Father and mother: unknown, presumably not of noble origin.
• Spouse: .
• Children: .

Princess Olga (≈890 – July 11, 969) – ruler of Kievan Rus. Ruled after the death of her husband Igor Rurikovich from 945 to 966. Olga was the first of the Russian rulers to convert to Christianity. At baptism she was named Elena.

Unfortunately, Olga’s origins are unknown for certain. Historians still have not come to a consensus on this matter. According to the Tale of Bygone Years, she was of ignoble origin - a peasant from Pskov.

According to the opinion of the Piskarevsky chronicler and the typographic chronicle (XV century), Olga was the daughter of the Prophetic Oleg. He ruled Kievan Rus and was Igor’s guardian, and then he married Igor and Olga.

The Normanists believed that Olga was of Varangian origin. In accordance with the Joachim Chronicle, Olga is of noble origin from the Gostomyslov family.

Historians from Bulgaria believe that Olga has Bulgarian roots. There are other theories.

There is also a legend about the acquaintance of Igor and Olga. The young prince went hunting in the Pskov region. There he wanted to cross the river. Igor saw a boat in which Olga, dressed in men's clothing, was sailing; he asked the girl to take him to the other side. Igor began to pester Olga, but was refused in response.

When Igor decided to get married, the most beautiful girls came to Kyiv. But the prince did not like any of them. Then he remembered Olga, his casual acquaintance. Igor sent Prophetic Oleg for her. And Olga became the wife of Prince Igor.

Olga owned Vyshgorod, Olzhichi, the village of Budutino, etc. In addition, she had her own squad, her own ambassador. Olga, while her husband was away on campaigns, was involved in domestic politics.

The princess gave her husband a son, Svyatoslav.

In 945, the Drevlyans killed Igor. Svyatoslav was only three years old, so Princess Olga became the ruler of Kievan Rus.

Princess Olga's revenge for the death of her husband

First revenge. The Drevlyans were afraid of Olga's revenge, so they sent Prince Mal to woo her. He and 20 Drevlyans sailed on a boat. Olga agreed to their proposal. Then she ordered to dig a large hole into which they threw the Drevlyan boat, then the matchmakers were sent there too. Olga ordered them to be buried alive.

Second revenge. Olga sent a messenger demanding that they send her the best people from the Drevlyans so that she could “marry with great honor” for their prince. The Drevlyans obeyed and sent her the best husbands. Olga ordered the bathhouse to be lit for them, and while the Drevlyans were washing, all the doors were locked and the bathhouse was set on fire.

Third revenge. Olga went to the Drevlyans to arrange a funeral feast for her late husband. She came, cried at her husband’s grave, and then had a feast. After getting the Drevlyans drunk, Olga ordered their heads to be cut off. According to data, about five thousand Drevlyans died that day.

Fourth revenge. In 946, Olga decided to capture Iskorosten, the capital of the Drevlyans. The siege dragged on, and the princess decided to use a trick. She sent envoys to the city to make peace. The Drevlyans had to pay a tribute of three doves and sparrows. Of course, the Drevlyans were pleased with this news and sent tribute. At night, Olga ordered tinder to be tied to the birds and released. The birds flew to their nests, located in Iskorosten. A fire started in the city. Residents fled the city, and Olga’s squad was already waiting for them there. So the princess captured the city. Some of the Drevlyans were killed, some became slaves, and Olga ordered them to pay a large tribute.

Princess Olga: domestic politics

Olga was the official ruler until Svyatoslav came of age. Although even after that she was the actual ruler, because her son was constantly on military campaigns.

Olga established tribute on the land during her reign. The princess established a system of "cemeteries". Cemeteries are places where tribute is collected. Olga also established “polyudya” (taxes to Kyiv) and “tributes, charters.” All lands were divided into parts, and a tiun (princely administrator) was appointed at the head of each. There was a centralization of power and a weakening of the power of the tribes.

Under Olga, the first stone buildings were built - Olga's tower and the city palace. The princess was also involved in the improvement of Pskov, Novgorod and other lands belonging to Kyiv. Also during her reign, the churches of the Annunciation of the Virgin Mary, St. Nicholas and St. Sophia, the Holy Life-Giving Trinity, were erected.

Princess Olga: foreign policy

There were no major campaigns under Olga. The princess decided to raise the prestige of Kievan Rus in the world. But she did not conquer him by force, but decided to act diplomatically.

Olga's baptism

Olga was the first ruler to convert to Orthodoxy. In 955, the princess was baptized in Byzantium, and the Emperor of Byzantium became her godfather. But under Olga, Christianity did not take root in Rus'.

Olga tried to introduce Svyatoslav to Christianity. But he refused, because... I was afraid of losing the respect of my squad.

On July 11, 969, Olga died. The place of her burial is unknown. During the reign of Vladimir in 1547, she was canonized and her relics were transferred to the Tithe Church.

Olga is revered as the patroness of Christian converts and widows.

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The essence of the object of reform - polyudya Before Olga's reform, the collection of tribute was carried out in the form of polyudya. Polyudye is an annual tour of the subject lands by the prince and his retinue to collect tribute. On the one hand, polyudye is an indemnity from the conquered tribes, on the other, a certain collection from the population, which was traditionally voluntary. In this sense, polyudye was a gift presented to the prince by his subjects. Polyudye was collected in kind, its amounts were different for different parts of the state. The size and nature of the tribute had become customary by the mid-10th century. They were viewed as legal, and deviation from them as a violation of the norms of customary unwritten law.

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The goals of the tax reform are to create an orderly system for collecting tribute; weakening of tribal power; strengthening the power of the Kyiv prince.

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The beginning of tax reform The reform began in 946. “And Olga went with her son and her retinue across the Drevlyansky land, establishing tributes and taxes” - this is how Nestor describes this event in The Tale of Bygone Years. Travel book Olga. Painting the vault of the Tsarina Chamber in the Moscow Kremlin

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Establishment of “lessons” Princess Olga established a “lesson” - a fixed amount of tribute that had to be paid within a certain period. Tribute instead of “polyudye” was a more civilized form of taxes, carried out once a year by collecting food, furs and various products.

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Establishment of graveyards In each administrative district, graveyards and camps were built where tribute was collected. The meaning of these buildings was that Olga, having divided the principality into administrative components, built small fortresses in each of its parts, capable of repelling anyone dissatisfied with the princess’s decrees. Cemeteries were also used for trade. Ilyinsky Pogost on Vodlozero

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Tiuns - tribute collectors People were appointed to collect tribute at churchyards - “tiuns”. The tribute collector is no longer called a “cattleman,” as was the case among the Eastern Slavs before they became part of the Old Russian state. This indicates a special stage in the development of monetary relations - the Russians are moving from cattle as an equivalent of money to other equivalents, reminiscent of metal money.

Taxes are mandatory fees levied by the state on business entities and the population at rates established by law. For the establishment of a tax system, in addition to the formation of the state and the emergence of legislative acts, a certain level of economic (economic) relations in the country is necessary.

The formation of the tax system in Rus' from ancient times was helped by the development of trade and the gradual formalization of customs law; the second factor ensuring this process is not just the formation of statehood in Russia in the 9th-10th centuries, but also the improvement of state structures, especially those involved in fiscal policy; the heyday of these structures can be considered the 16th-18th centuries; the third most important factor was the formation in the XV-XVI centuries. agricultural as the main thing in an agrarian society, i.e. the active development of agriculture and cattle breeding, supplying products for trade on the domestic and foreign markets; the fourth factor should be considered the development of crafts, and in the 17th-18th centuries. manufacturing production.

In Rus', the first form of tax collection was called “polyudye”; it was characteristic of a number of emerging states in Eastern Europe. “Polyudye” is a mixed type of collecting tribute, more or less stipulated in oral agreements between tribes, as well as feeding the prince and his squad at the expense of the population of subject territories.

The collection of “polyudya” in Kievan Rus is reported in the notes of the Byzantine emperor Constantine Porphyrogenitus (908-959) “On the management of the empire.” Describing the life of various peoples, including in the Danube and Dnieper regions, he testified to the “harsh way of life... of the Russians.” When the month of November arrived, their archons (princes) left with “ros from Kiav” (Kiev) and went to “polyudye,” which was called “circling.”

The prince and his retinue traveled around the territories under his control in late autumn and winter in order to collect tribute, without a pre-established quota. At first, the “polyudye” collectors went to the Drevlyan tribe closest to Kiev (vervi - an), then through Lyubech along the Dnieper to the Dregovichi (druguvi - there); then to Smolensk, where the Krivichi lived in the Upper Dnieper region. Then the “circling” around Kyiv continued along the Desna River to the northerners (severians), and through Chernigov and Vyshgorod the prince and his retinue returned to Kiev.

The fact that the term “polyudye” appeared on the basis of a Slavic word is confirmed by the Greek transcription of this word; in ancient Icelandic sagas it was also borrowed from ancient Russian. Arab sources, for example Ibn Rust, report that the Slavs during the “polyudye” period collected tribute not only in food, but also in clothing. This can be interpreted as broadly as you like; apparently, they took furs, leather, canvas, etc., that is, everything from which clothes are made.

The main results of the “circling” were the collection of: honey, wax, fur and slaves (slaves), which were sold or exchanged in foreign markets, including in Byzantium. They returned to Kyiv from “Polyudye” in April, part of the tribute was used at the Grand Duke’s court, and part, apparently, went to pay the warriors for their service. By this time, the surrounding tribes sent “monoxyls” - single-tree boats with sides and masts. A flotilla of 100-200 ships was assembled from them. They set sail in June-July; these months were considered the most favorable for expeditions across the Black Sea to Constantinople. The journey from the pier in Vityachev to Constantinople took an average of six weeks. Vityachev was a gathering point because ships from Pereyaslavl, the third largest city in Rus' after Kyiv and Chernigov, arrived here. Pereyaslavl stood on the Trubezh River, which flows into the Dnieper below Vityachev; there was a Dnieper ford here. The path “to the Greeks” was very difficult, because twelve Dnieper rapids had to be overcome.

The season for the passage of caravans to the Black Sea coincided with the season for caviar production, so the Rus also brought caviar and expensive fish to Byzantium. Together with the merchants, at least a thousand people arrived in Constantinople. Based on trade agreements with Byzantium in 911 and 944. merchants stayed at a special courtyard and engaged in trade. The caravans returned back to Kyiv no later than November, at the beginning of a new “circling” around Kyiv, bringing expensive fabrics and weapons, gold and silver from Constantinople.

Thus, the route from Kyiv to Constantinople was closely connected with the implementation of the tribute received from the “polyudye” and was only part of the Great Trade Route “from the Varangians to the Greeks.”

When the Old Russian state strengthened, in the middle of the 10th century. here the first economic reform known in Rus' was carried out, associated with the beginning of the second stage of the formation of the tax system. PVL, Konstantin Bagryanorodny, V. O. Klyuchevsky and S. M. Solovyov talk about the three components of the reform of Princess Olga (the widow of Prince Igor), which she carried out in 946. Apparently, the dangers of campaigns for tribute of the “polyudya” type, in one of which Prince Igor died, prompted Princess Olga to transform this entire system. “And Olga went with her son (Svyatoslav) and with her retinue across the Drevlyansky land, establishing tributes and taxes,” according to the Tale of Bygone Years (PVL). Further, it is said that she established tributes and dues along Meta and Luga, visited Novgorod and Pskov, along the Dnieper and Desna. Everywhere she installed graveyards (from the word “guests” - merchants). Princess Olga in 946 for the first time began collecting tribute, the size of which was established in advance, at least in general terms. Thus, firstly, the “polyudye” or “circling” of the Kiev prince and his retinue throughout the subject territories was cancelled. Tribute instead of "polyudye" was a more civilized form of taxes, carried out once a year by collecting food, furs, various products from lands that became volosts, then county principalities, etc. Secondly, special places were designated for collecting tribute - " churchyards." They were also used for local (barter) trade, and near large cities, on the banks of large rivers - and for foreign trade. Thirdly, according to a number of evidence, people were identified to collect tribute at churchyards - “tiuns”. The Russkaya Pravda speaks of them as important officials. The tribute collector is no longer called a “cattleman,” as was the case among the Eastern Slavs before they became part of the Old Russian state. This circumstance indicates a special stage in the development of monetary relations - the Russians are moving from cattle as an equivalent of money to other equivalents, reminiscent of metal money.

So, we define the first stage of the formation of the tax system in Russia chronologically: IX - mid. X e.;

Second stage: from mid. X century before the beginning of socio-political fragmentation, the separation of North-Eastern, South-Eastern, South-Western Russia, i.e. until the 1120s;

The third stage continued from the 1120s. before the Horde attack on Rus', i.e. until the 1230s.

According to PVL, at the third temporary stage, very interesting trends appeared in the development of the tax system in Russia. If in relation to the X century. “Obrok” and “tribute” were mentioned as equivalent fees, then in the descriptions of the 12th-13th centuries. these terms are being clarified. In Rus' at that time, the initial process of feudalization was taking place, which took on more or less definite contours. A third of the collected tribute was intended for the Grand Duke and went to the princely treasury, which gradually acquired the significance of the state treasury. One tenth of it was allocated to the Orthodox Church and was called "tithes".

At the same time, three types of tribute-rents appeared: the first was collected from “smoke,” that is, from a house with a stove and chimney. This indicated a certain stage of rural construction; it can be assumed that those who wanted to evade tribute drowned “black” - without bringing the pipe outside. In a few centuries, the household tax would become the main direct tax in Rus'; its origins arose in the 12th-13th centuries. in the form of a tribute-rent from the “smoke”. Another part of the families - farmers - paid from the "ral" (from the plow). In the distant future this will become a land tax. Another part of the population paid per “person”, which after a few centuries transformed into a poll tax.

The quitrent tribute had two components: 1) the tribute was paid in favor of the state, that is, it turned into a tax; 2) the quitrent was intended for the feudal lord, i.e. it turned into land rent. But in relation to the first centuries of the existence of the Old Russian state, it is difficult to carry out such a clear gradation of tribute. The principle of collecting tribute from territories, and not from the people living on them, was still preserved in remote areas.

The fourth stage in the formation of the tax system coincides with the time of the Tatar-Mongol yoke. This was the period from 1236-1240. until the middle of the 15th century.

Ancient Rus' became dependent on the Horde under the conditions of a semi-colony. The management of the Russian lands by national leaders, princes from the Rurik family, was preserved. But the princes had to receive labels to rule for a lot of money and gifts.

The Horde people were born steppe dwellers and horse breeders, did not know agriculture and did not build cities. Their contribution to world culture, noted by L.N. Gumilyov, was associated with the life and way of life of the steppe people: they invented and introduced into everyday life a large, dismountable yurt; among men's clothing, long trousers (trousers) were among the first to be used; invented the crooked saber; They wore a fur headdress and a malachai hat. The Mongols, who initially did not know literacy or government, turned out to be receptive to the experience of other countries and peoples. Having traveled a long path of conquest across the vast expanses of Asia, they adopted from a number of peoples with ancient cultures, including the Chinese and Persians, literacy, the skills of conducting a population census, and organizing fast postal communications by creating “pits” - postal stations - at equal sections of the route.

The Horde began to conduct the first population census in Rus' even before the fall of Kyiv in 1238, when, after the death of Grand Duke Yuri in Vladimir-on-Klyazma, his brother Yaroslav Vsevolodovich began to rule there. Khan Batu sent his Baskaks with chislenniki (recorders of the population) and interpreters (translators) throughout the Russian lands. According to the Italian traveler Plano-Carpine, this census was very brutal. From each head of a family who had three sons, they took one of them, captured all unmarried men and unmarried women, all the poor and childless, and drove them into slavery. The rest were all listed and subject to tribute. From now on, every male person at any age and any condition had to pay an annual tribute: “bear, beaver, sable, ferret and fox fur.” Those who could not pay were taken into slavery. And in 1257, after the death of Batu and his son Sartak, the second population census in Russia was carried out. The census takers who arrived censused the population of Suzdal, Ryazan, Murom and other lands. They did not count, that is, they did not impose “yasak” (tax) (as in the first census), on clergy and monks. For the rest, included in the population census by the “numerals,” a “yasak” was determined in the form of the furs of wild animals already listed. All those who did not pay were taken, as in previous years, to the “full”.

But the main thing was a tribute common to all of Rus' called the “Horde Exit.” Its amount was not clearly defined. The appanage princes paid the “exit” on behalf of the population of their principalities. But since the time of Ivan Danilovich (Kalita), the Moscow princes began to pay for everyone’s “Horde exit”, having previously collected the necessary amount from different places. The Horde took more in gold and silver, expensive furs. If the khan in Sarai (the capital of the Golden Horde) wanted more tribute-gifts, the princes and their sons were detained indefinitely in the Horde until their associates collected the required amount, often with gold and silver utensils, perhaps also with frames from images. Resisting not only extortions, but also humiliations, the princes and their sons accepted martyrdom in the Horde.

The main conclusion from the above is this: the Russian economy was thrown back several centuries. The Russians, due to the exorbitant taxes paid annually even for babies and decrepit old males with the furs of valuable breeds of wild animals, were forced to actively hunt. Thus, instead of a producing economy, they again switched to an appropriating type of economy. For almost a hundred years, the Russians did not engage in extensive farming and cattle breeding. The steppe inhabitants had little interest in agriculture and its fruits. Due to the delay in the process of feudalization and the formation of an agrarian society, there was a significant lag in the economic development of the Russian state from European countries. Alignment of development levels will occur only after several centuries.

The fifth stage in the development of the tax system in Rus' falls on the XIV-XVI centuries. At this time, conditions arose for the transition to the so-called personal tax. In those days, centralized states were created in the world surrounding Rus' - Eastern and Western Europe. Rus' could not stay away from these trends for a long time. In addition, after the Battle of Kulikovo in 1380, political and economic growth began in the country. From the middle of the 15th to the middle of the 16th century. a genuine flourishing of agriculture and agriculture emerged. During these years, in general, the transition to a new stage in the development of the tax system was determined - the collection of personal taxes. The “plow” as a form of tribute is mentioned in the will of Grand Duke Vasily Vasilyevich the Dark (1425-1462). After his death, the scribes had to rewrite the lands and impose “tribute on plows and people.” Here the “plow” is officially mentioned as a unit of taxation. So, tribute collections were carried out: by people; according to the plows; taking into account the economic power of the economy. "Plow" as a unit of taxation was not associated with the plow - a farming tool. “Plow” is a unit of land from which taxes were paid to the sovereign, i.e., the Grand Duke, in the 15th-16th centuries, the first half of the 17th century. "Plow" was also determined by the amount of labor required to cultivate a certain area of ​​land. With the gradual elimination of fragmentation in Russia, Yaroslavl, Tver and other principalities joined in collecting taxes in the form of the “Moscow plow”. Moreover, other objects of taxation were conventionally equated to arable land: mills, shops, boats, i.e. various real estate.

Legislatively, the plow tax as the main direct tax in the Russian centralized state was enshrined in the Code of Laws of Ivan IV in 1550. It began to be levied on all Russian lands in 1551. The “plow tax” (pososh tax) was based on a certain amount of land, which could be processed by one or more people with one or more horses. At the same time, the quantity of products produced was also taken into account, that is, the economic benefit received from plowing the land. V. O. Klyuchevsky called it an “industrial plow,” meaning the collection of taxes from the townspeople's draft people (small traders and artisans). There were two arable plows: the Novgorod plow - about 45 acres of land. In contrast, the Moscow plow was an entire arable district. Referring to the service landowners (nobles), the plow arable here in three fields reached 1200- 1800 acres of land.

Thus, the size of the “plow” depended on whether it was possible from this or that land, depending on its area and fertility, to obtain and sell enough products to be able to pay the amount of tax. The Novgorod "plow" was much smaller because in those places there was little fertile land, it was not distributed to service people, and the people were engaged in a lot of trades and crafts, foreign and domestic trade and paid taxes, apparently from the amount of general income.

The church plow reached 1,350 dessiatines in three fields. The peasants located on these and “black”, i.e., state-owned lands, did not bear military service, so more rural taxes were taken from them.

The "plow" of state peasants reached 600 dessiatines. It turned out that the “black” peasants from 600 dessiatines of land paid the same amount of tax as service people from 1200 dessiatines of land, i.e., they were charged twice as much tax.

Direct taxes in the Moscow state until the 17th century. consisted of 3 parts:

1) tribute (pososhny tax);

2) feeding administrative persons;

3) other natural duties.

The entire set of cash payments and in-kind duties was called tax.

Smaller units of taxation than "plow" were: "howl" - up to 30 dessiatines of land and "obzha" - up to 15 dessiatines.

“Feeds” to regional managers were divided into: a) “entry”, i.e. when a person enters the administration; b) “permanent”, i.e., annual, presented on two major church holidays: “Petrine” and “Christmas”. Before the supremacy of the Moscow principality, “feed” included “supplies in kind” in the form of bread, meat, and hay for livestock. With the accession of Muscovite Rus' and the development of commodity-money relations, governors began to receive cash salaries.

History shows that even with the introduction of cash salaries, offerings to various officials were preserved in subsequent times. But they ceased to be obligatory and acquired the character of gifts - "gifts -" -" bribery of officials.

In the 16th-17th centuries, i.e., with the advent of a unified state and the “anointing” of Ivan IV as king, the volume of direct taxes increased significantly. Under Ivan the Terrible, this can be explained by large government expenditures during the Livonian War, and in the 17th century. - liquidation of the consequences of the Time of Troubles.

To the plow tax (“plow”, “howl”, “tribute”) were added taxes for:

1) ransom of prisoners, especially those taken away by the Crimean Tatars - “Polonyanichny” money;

2) “streltsy” grain was collected to support the streltsy army;

3) “Yamsky money” - for the maintenance of the branched out since the 16th century. networks of Yamskaya "chase";

4) “yammucha” - or saltpeter money - for the purchase of gunpowder;

5) “zasek” money was collected even earlier for the construction of “zaseks” - barriers on the Tatars’ path to Moscow.

All the numerous direct taxes in the 17th century. were enlarged, that is, reduced into three main ones:

1) money “data”, i.e. the tax itself, which in the old days was called tribute;

2) “polonyanychnye”;

3) “ordinary” money, here they did not mean dues from patrimonial peasants. Quitwork was introduced under Ivan IV with the abolition of the management of governors and volosts and, accordingly, the abolition of feeding. Instead, elected zemstvo elders with kissers appeared. A state tax was determined for their maintenance, called “quitrent” or “farm-out”.

To streamline taxation in the 16th century. scribe books were created, which contained data from censuses of arable land and hayfields, and in the 17th century. They kept census books to record the number of households and the population in them. With the help of "census books" during the reign of Alexei Mikhailovich Romanov, the transition to an even more civilized form of direct tax was prepared - to the household tax.

The sixth stage of collecting direct tax - household tax - begins counting after the death of Alexei Mikhailovich, from 1679. From now on, all direct taxes were reduced into two categories:

1) Streltsy money;

2) Yamskie and Polonyanichnye.

The Streletsky tax was now paid by the urban and industrial rural population, which also included the population of Pomeranian districts, where arable farming was not the main occupation of rural residents. All of them were supposed to support the Streltsy army.

Yamsky and Polonian money were paid by peasants: state, palace, church, patrimonial and landowner. In both cases, taxes were levied on farmsteads, regardless of how many people lived in them.

The imperfection of such tax collections became apparent already in the first quarter of the 18th century, i.e., during the period of Peter’s reforms. Due to the severity of taxes and for a number of other reasons, peasants began to leave their farmsteads with entire families, joining the ranks of fugitives, or at best, Cossacks. It became increasingly difficult for the state to collect taxes, so in 1724, by decree of Peter I, the Russian Empire switched to collecting a poll tax. In this form - "heart to heart" of the male sex - it was collected for more than 160 years - until the reforms of N. X. Bunge - I. A. Vyshnegradsky.

A contemporary of Peter I, Ivan Tikhonovich Pososhkov (1652-1726), opposed the introduction of the poll tax. In 1724 he published the essay “On Poverty and Wealth.” This book can be considered the first work on political economy in the country. I. T. Pososhkov advocated limiting the exploitation of peasants by landowners. He regarded taxes as the most important source of state revenue, and therefore proposed taxing all social strata of society, with the exception of the clergy. I. T. Pososhkov believed that in quantitative (total) terms, taxes should be levied based on the income that people receive by engaging in crafts and trade, working on the land. Thus, I. T. Pososhkov, for the first time in the economic history of Russia, proposed essentially moving to an income tax. This proposal of the first Russian political economist was 200 years ahead of the time in which he lived. Peter I did not forgive the great scientist for criticizing the then existing order in Russia: shortly after his arrest, I. T. Pososhkov died in the Peter and Paul Fortress.

In addition to state taxes - taxes, in Rus' there were trade duties, which were indirect taxes. From the period of the formation of the Old Russian state, they were divided into travel and commercial ones. Widely known is "myt" - a fee for the right to transport goods. The people who performed this function were called mytniks or “publicans.” There was dry washing, i.e. land washing, it was collected from carts with goods, and water washing was taken from boats with goods. “Golovshchina” and “kostka (state - tka)” were a collection from persons carrying goods. “Back rolls” are small fees from traders traveling from the market. “Bridge work” and “transportation” were duties on the right of passage of merchants with goods across the bridge, etc.

Trade duties themselves were divided into:

1) fees for preparatory trading activities;

2) fees for the right of purchase and sale.

The first ones were also called the “washed duty,” that is, they replaced the “washed duty” in the city where the merchant stopped to trade. There was also a “appearance” - a small fee at customs when the merchant declared the goods brought; "living room" - a fee when hiring a shop for sale. There were also indirect taxes: “barn” and “polavochny” (by shop), “veschee” or “pudovoe” - a fee when weighing goods, “measurement” - when measuring bulk goods, etc.

For the right to buy and sell the following were charged: “tamga” - a fee for the right to sell and buy. The word is the same root from the Tatar word "". Sometimes, instead of tamga, this collection was called “Osmnichee” - it first appeared in the 12th century, i.e. before the Horde. Both were collected from both sellers and buyers. Moreover, this duty was levied more expensively on foreign merchants.

The abandonment of various duties occurred with the help of the Charter of 1654. One duty began to be collected for the right to trade - in rubles. From the seller it was 5 rubles, from the buyer - 2.5 rubles.

XIX century brought with it changes in the tax sphere of the Russian Empire. Excise taxes became indirect taxes. In the context of the abolition of serfdom, the victory of the industrial revolution and the intensification of market relations, the name and essence of the main direct tax changed.

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Text content of presentation slides: TAX REFORM OF PRINCESS OLGA Presentation author: Serebrennikova T.V. The essence of the object of reform - polyudya Before Olga's reform, the collection of tribute was carried out in the form of polyudya. Polyudye is an annual tour of the subject lands by the prince and his retinue to collect tribute. On the one hand, polyudye is an indemnity from the conquered tribes, on the other, a certain collection from the population, which was traditionally voluntary. In this sense, polyudye was a gift presented to the prince by his subjects. Polyudye was collected in kind, its amounts were different for different parts of the state. The size and nature of the tribute had become customary by the mid-10th century. They were viewed as legal, and deviation from them as a violation of the norms of customary unwritten law. The goals of the tax reform are to create an orderly system for collecting tribute; weakening tribal power; strengthening the power of the Kyiv prince. The beginning of tax reform The reform began in 946. “And Olga went with her son and her retinue across the Drevlyansky land, establishing tributes and taxes” - this is how Nestor describes this event in The Tale of Bygone Years. Travel book Olga. Painting the vault of the Tsarina Chamber in the Moscow Kremlin Establishment of “lessons” Princess Olga established a “lesson” - a fixed amount of tribute that had to be paid within a certain period. Tribute instead of “polyudye” was a more civilized form of taxes, carried out once a year by collecting food, furs and various products. Establishment of graveyards In each administrative district, graveyards and camps were built where tribute was collected. The meaning of these buildings was that Olga, having divided the principality into administrative components, built small fortresses in each of its parts, capable of repelling anyone dissatisfied with the princess’s decrees. Cemeteries were also used for trade. Ilyinsky churchyard on Vodlozero Tiuns - tribute collectors People were identified to collect tribute at the churchyards - “tiuns”. The tribute collector is no longer called a “cattleman,” as was the case among the Eastern Slavs before they became part of the Old Russian state. This indicates a special stage in the development of monetary relations - the Russians are moving from cattle as an equivalent of money to other equivalents, reminiscent of metal money. The importance of tax reform As a result of the tax reform, it was possible to streamline the taxation system, strengthen the central government, and create an administrative division of the state. This was an important, effective step towards the creation of Russian statehood. Monument to Olga in Pskov List of sources and literature The Tale of Bygone Years. // Library of literature of Ancient Rus'. T.1. St. Petersburg, 1997. Karpov A. Princess Olga. ZhZL series. - M, “Young Guard”, 2009. Soloviev S. History of Russia since ancient times. Volume 1 chapter 6.