Implementation of the Stolypin Reforms in Siberia: Abolition of Peasants' Joint Responsibility for Tax Payments.
A.K. Kirillov
Keywords: Stolypin's reforms in Siberia, abolition of joint responsibility, allotment of the state quitrent tax (gosudarstvennaya obrochnaya podat'), peasants' tax distribution resolution (raskladochny prigovor)
Pages: 10-14
Abstract
The paper focuses on the reform implemented in Siberia in 1906 in order to establish the rule of individual responsibility for tax payments among Siberian peasants. Having been largely ignored by the researchers, this reform attracts our attention as it was shaped not only by the legislation prescribed from the imperial capital, but also by the local officials' initiative and by the Siberian peasants' attitudes. There existed a tendency of playing "hide-and-seek" with the fiscal bodies which forced the tax inspectors to insist on further improvement of the legislation. However this trend wasn't prevailing in terms of the peasants' attitude towards the tax distribution.
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