The concept of “poll tax” in the context of studying the tax system of the Russian Empire in the 18th – first half of the 19th centuries
https://doi.org/10.18384/2949-5164-2024-3-77-88
Abstract
Aim. To review the concept of "pool tax" in relation to the taxes of the Russian Empire of the 18th – first half of the 19th centuries.
Methodology. In addition to general scientific methodological principles, the author uses special methods which include historical-genetic, historical-comparative, historical-typological, historicalsystemic and the method of terminological analysis.
Results. The article shows that by the middle of the 19th century the tax, called in historiography "poll tax", was structurally not quite the same payment that was introduced in Russia by Peter the Great, therefore the concept used in scientific literature to designate this tax is quite conventional. It is concluded that the transformation of the "poll tax" in the late 18th – first half of the 19th century, which was a gradual merger of several per capita payments into one, reflects one of the sides of the rationalization of the collection of direct taxes.
Research implications. The research results contribute to the study of the history of direct taxation in Russia.
About the Author
L. V. Begunova
Federal State University of Education
Russian Federation
Russian Federation
Ludmila V. Begunova – Postgraduate student, Department of Russian History
ul. Very Voloshinoi 24, Mytishchi 141014, Moscow Region
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