Legislative Regulation of Tax Relations in the Russian Empire (late XIX - early XX centuries)

The presented article is devoted to the organization and principles of fiscal institutions in pre-revolutionary Russia. The study shows the historical and legal conditionality of a number of legislative acts that ensure the flow of monetary incomes to state institutions, and analyzes scientific approaches to the essence and purpose of tax payments in the period under review. Legislative acts reflecting and consolidating the evolution of tax legislation of the pre-revolutionary period are studied successively. Due to the wide range of historical documents, the specifics of collecting individual tax payments and fees have been analyzed. The theoretical aspects of the system of fiscal institutions are highlighted, and the system of financial bodies dealing with taxation issues is reviewed. The analysis of historical sources shows a balance of revenues and expenses maintaining the activities of state institutions. It is emphasized that the tax legislation of the pre-revolutionary period was based on the need for the participation of all social classes in the formation of the revenue side of the budget. The primary focus is on the specifics of the regulatory framework in the field of tax regulation, as well as on the interaction of state bodies in the implementation of the fiscal function. The peculiarities of the tax system in pre-revolutionary Russia were manifested in the centralized management of public finances which were intended to solve the most important state issues. The characteristics of legal acts regulating the procedure for collecting taxes and fees are provided. The study is based on a wide range of historical materials reflecting the organizational and legal issues of financial institutions in pre-revolutionary Russia. Illustrated by specific legislative acts, the socio-economic content of certain types of taxation is revealed. The system of legislative acts is studied in connection with the political and economic situation of the period under review.