Certificate of registration
«Economic History» (2017г. №39)
УДК 94 (470.4) 217/1917 (045)
S. V. Pershin
1Mordovian State Pedagogical Institute, Saransk, Russia, e-mail: Pers99@inbox.ru
ORCID http://orcid/org 0000-0001-9405-7005.
T. A. Pershina
2Ogarev Mordovia State University, Saransk, Russia, e-mail: firstname.lastname@example.org
ORCID http://orcid/org 0000-0002-8774-3370
S. K. Mkoyan
3Mordovian State Pedagogical Institute, Saransk, Russia, e-mail: email@example.com
ORCID http://orcid/org 0000-0002-9134-388X.
TAXES FOR THE BENEFIT OF URBAN SOCIETIES AT THE END OF XVIII – MIDDLE OF XIX CENTURIES (on Materials of Middle Volga Provinces)
The purpose of this article is to analyze the revenues of the cities of the Middle Volga region in the context of the tasks performed by local authorities at the end of XVIII – middle of XIX centuries.
By the city regulations of 1785 provided for the following sources of budget revenue: tax on goods, a percentage of the sale of alcohol, profit from city property. The study showed that the revenues of the middle of cities differed significantly from the laws of Catherine the Great.
Significant sources of city income came from the collection of property of citizens and the collection from the field. In that case, if the planned funds were not enough, the city authorities announced additional charges.
Keywords: urban society, merchant class, narrow-mindedness, taxes, fees, taxation, self-government, the Middle Volga region.
For citation: Pershin S. V., Pershina T. A., Mkoyan S. K. Taxes for the benefit of urban societies at the end of XVIII – middle of XIX centuries (on materials of Middle Volga provinces), Jekonomicheskaja istorija = Economic history. 2017. 13(4). Р. 26–37.
© Ogarev Mordovia State University. History and Sociology Institute, 2017
68, Of. 411, Bolshevistskaya St., 430005, The editorial office of the scholarly journal «Russian Journal of Economic History»
Tel.: (8342) 24-25-90; 27-07-11, Fax: (8342) 24-25-90, E-mail: firstname.lastname@example.org
Designed by A. Napalkov, Email: email@example.com