Home – Home – Jornals – Humanitarian sciences in Siberia 2014 number

The article analyzes transformation of the taxation of population in Russia during the World War I. The author researches regional practice and productivity of the taxation, including income tax in the territory of Middle Volga region. At the beginning of the XX century the main feature of the imperial budget was the insignificant share of direct taxes in the revenues of the state treasury. Fiscal value of wine monopoly was exceptionally great. The World War started in 1914 and significantly changed the nature of the financial system and organization of the taxation sphere in Russia. Sharp reduction of profitability of the ordinary budget was caused by a ban on vodka sale in the first days of war, replacement of the commercial transport by the free military transportation, essential reduction of volume of foreign trade. While not having a powerful financial basis in the country the government was compelled to wage the war without tax increase. It only increased external and domestic debt and caused full disorder of monetary circulation (emission of money). The government tried to compensate budget losses by increasing rates of practically all main direct and indirect taxes as well as introducing the new types of taxation (indirect and direct). In 1917 when the war was not over yet the government introduced the income tax - with great difficulty and in an incredibly archaic form. The tax revenue was insignificant and in the context of general naturalization of the economy it played only a secondary role. Indirect taxes remained the main basis for the budget which inevitably led to social tensions. As a result, when the Provisional government’s taxes and normal budget revenues largely lost their fiscal value the forthcoming financial catastrophe became more and more apparent. Emission of unsecured government credit notes and treasury signs for extraordinary expenses led to hyperinflation and financial catastrophe that to some extent caused rapid change of the political regime and social system.