22:
191:
The congress lasted three days, from March 15 to 17, 1871, and the government dropped its proposal to replace the soul tax with other assessments. Although it was not completely eliminated until 1887 under other economic circumstances, the idea of income tax gained favor in the central government.
125:
The "soul tax" applied to alcohol and salt, and also included a head tax on
Russian men. This created an issue because most of the consumers of salt and alcohol were among the peasantry. Therefore, petty merchants were directly affected by both forms of the tax, whereas the higher classes in the
117:' (man and wife pair), 'soul' (adult male), 'worker' (adult male or female), or 'eater' (household member of any age). Before 1861, the tyaglo tended to be only on private estates and the 'soul' on state land. The idea continued to grow after the
181:
to be levied on the entire population, while still other committees tried to combine income taxes on the merchants and other targets on the peasants and nobility, so as to reduce the strain on peasant merchants that had existed under the old tax
121:
were freed from the land, but an adult male counted for two souls. These ideas were very similar, and a
Russian male mainly looked for a partner that could not only work in the fields, but help the household with fiscal obligations as well.
129:
In 1725, half of state revenues came from the soul tax, although a century later that number dropped to 30 percent. By 1856, the alcohol taxes outweighed the direct tax, by 36 percent to 20 percent of revenues.
133:
Due to a financial crisis in the 1870s, peasants were forced to pay higher taxes. Clergy and nobles were also taxed in order to close the deficit, leading the government to reform their policies.
150:
During the preceding three years, peasants had paid an average of 286,000 rubles in state taxes for local needs versus 440,000 rubles for the new approach, more than a 50 percent increase.
136:
On May 26, 1870 the
Committee of Ministers recommended printing the commission's proposal and distributing it to the local governors, who would then show it to their respective
147:
On June 10 of that year, Alexander II confirmed this recommendation; two days later a proposal was sent to the governors along with a circular from the
Minister of Finance.
51:
247:
242:
73:
113:
called the "soul tax". Land was awarded based on the number of factors or "economic units" a household had: this could include a '
34:
44:
38:
30:
55:
141:
178:
126:
Russian economic ladder were untouched by the indirect tax and only had to worry about the head tax.
237:
162:
committees, trying to frame appropriate responses to the central government's taxation plan.
216:
114:
110:
231:
167:
207:
Hamburg, G. M. (2009). "Taxes and Empire: The
Russian Tax Debate of 1870–1871".
171:
98:
220:
159:
137:
118:
94:
90:
140:(local governments instituted during the great liberal reforms by
15:
97:about replacing the newest soul tax policy with an
177:Committees in other provinces gravitated toward a
43:but its sources remain unclear because it lacks
8:
109:In 1725, a tax policy was created by Czar
74:Learn how and when to remove this message
7:
158:Various proposals circulated in the
87:The Russian Tax Debate of 1870–1871
14:
20:
166:The Tambov commission favored
1:
174:assessment on adult workers.
93:central government and the
264:
248:1871 in the Russian Empire
243:1870 in the Russian Empire
170:on land and homes plus a
89:was a debate between the
221:10.1163/187633109X412357
154:Zemstvo Congress of 1871
29:This article includes a
58:more precise citations.
142:Alexander II of Russia
187:The Imperial Decision
144:) for consideration.
179:graduated income tax
31:list of references
84:
83:
76:
255:
224:
79:
72:
68:
65:
59:
54:this article by
45:inline citations
24:
23:
16:
263:
262:
258:
257:
256:
254:
253:
252:
228:
227:
209:Russian History
206:
203:
198:
189:
156:
111:Peter the Great
107:
80:
69:
63:
60:
49:
35:related reading
25:
21:
12:
11:
5:
261:
259:
251:
250:
245:
240:
230:
229:
226:
225:
202:
199:
197:
194:
188:
185:
184:
183:
175:
168:property taxes
155:
152:
106:
103:
82:
81:
39:external links
28:
26:
19:
13:
10:
9:
6:
4:
3:
2:
260:
249:
246:
244:
241:
239:
236:
235:
233:
222:
218:
214:
210:
205:
204:
200:
195:
193:
186:
180:
176:
173:
169:
165:
164:
163:
161:
153:
151:
148:
145:
143:
139:
134:
131:
127:
123:
120:
116:
112:
104:
102:
100:
96:
92:
88:
78:
75:
67:
57:
53:
47:
46:
40:
36:
32:
27:
18:
17:
215:(1): 16–46.
212:
208:
190:
157:
149:
146:
135:
132:
128:
124:
108:
86:
85:
70:
61:
50:Please help
42:
56:introducing
232:Categories
196:References
172:per capita
99:income tax
238:Tax codes
182:reforms.
105:Soul tax
64:May 2015
201:Sources
160:zemstvo
138:zemstva
95:Zemstva
91:Russian
52:improve
115:tyaglo
119:serfs
37:, or
217:doi
234::
213:36
211:.
101:.
41:,
33:,
223:.
219::
77:)
71:(
66:)
62:(
48:.
Text is available under the Creative Commons Attribution-ShareAlike License. Additional terms may apply.