Expert board:

• Scientific Council of RAS on economic history;
• Research and Educational Center «The economic history of Central Russia and the Middle Volga region» of Ogarev Mordovia State University;
• Center of Economic History of  Lomonosov Moscow State University

Certificate of registration

УДК 94 (470.4) 217/1917 (045)

DOI: 10.15507/2409–630Х.039.013.201704.026–037

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: 730791@bk.ru

ORCID http://orcid/org 0000-0002-8774-3370

S. K. Mkoyan

3Mordovian State Pedagogical Institute, Saransk, Russia, e-mail: generalhistory@mordgpi.ru

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.

 

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