ФИСКАЛЬНЫЕ ИННОВАЦИИ В РОССИИ ВО ВТОРОЙ ЧЕТВЕРТИ XVII В. И ЕВРОПЕЙСКИЙ КОНТЕКСТ

Abstract

Many historians wrote about the Russian fiscal system, about numerous changes in the composition and the size of taxes, as well as about the effect of the military economy demands on the state evolution in the 18th century. However, the majority of the historians viewed the financial policy of the Russian state as inconsiderate, and the state itself as backward both economically and administratively. In reality beginning from 1630-s the Russian state administration was undergoing changes in the applied tools of fiscal coercion as a result of which Russia managed to become a significant power in Eastern Europe. The article studied the experience of the homesteads' taxation in comparison with the coexistent tax collected from each plow, and demonstrated to which purposes the state used the collected means. The sources for the study were the cash receipts and payments books of the Tax Service from the Russian State Archive of Ancient Acts. The experiment with the introduction of the new extraordinary taxes in the end of the 1630-s was a turning point in the evolution of the military-fiscal state in the 17th century Russia. © 2018 Institute of History and Archeology of the Ural Branch of RAS. All rights reserved.