HISTORICAL AND LEGAL ASPECTS OF FORMATION AND DEVELOPMENT OF TAX SYSTEM OF UKRAINE (IX-XVII CENTURIES)
Journal Title: Юридичний науковий електронний журнал - Year 2018, Vol 1, Issue
Abstract
The article describes the formation of the tax system from its inception in the days of Kievan Rus’ to the mid-ХVІІth century. Evolutionary way of development of the tax system of Ukraine begins with the formation of Kievan Rus’ as a state itself. Income of the princely court was in kind. It differed by being unstructured and random, tax collection was entrusted to the princely retinue. So, the first tax that was levied in Ukraine was “danyna”. The treasury received gifts which were free-will offerings of the subjects, levied the dues – payment for use of land plots, tools. The size of the danyna and dues were set by the prince himself, which led to significant abuses. The procedure of collection of taxes in Kievan Rus’ is a testament of the lack of complex control processes of taxation in ancient times.The first known tax reform was carried out by princess Olga in 947. She marked the beginning of a stable collection of taxes by creating financial and administrative districts for the collection of danyna, determined the size and content of fees. The descendants of princess Olga extended the tax reform and formation of the tax system of Kievan Rus’. With the development and growth of the state’s needs taxes become mandatory, tax collection – regular. During the reign of Yaroslav the Wise the taxation was legally defined and streamlined. During the Tatar Mongol ruling the tax system of Kievan Rus’ was partially modified because the conquerors imposed their taxes. All the population besides the clergy was levied. Taxes were paid both in kind and monetary form.In XIVth – first half XVIth century most of the Ukrainian lands were under the power of the Grand Duchy of Lithuania. On the territory of Ukraine the following taxes were levied: dan’ (tribute), podymshchina, serebshchina, pososhchina, povolovshchina, pogolovshchina, chinsh, dyaklo etc. There were also duties, sales taxes and court fees. The main tax-paying unit on the territory of Ukraine was the homestead.After the Lublin Union of Lithuania with Poland (1569) Ukrainian lands belonged to the Polish–Lithuanian Commonwealth. Mainly the whole tax burden fell on the rural and urban population while the nobility and estates of the Catholic Church exempt from taxation. Taxes in the form of obligations to corvee, in kind and cash payments were all made for the benefit of their lords – the nobility. They were mostly paid in kind. Fiscal service was yet underdeveloped.Experience of the taxation of Kievan Rus’ and the Grand Duchy of Lithuania using national forms of taxation were used during the Cossack era. With the signing of the Pereiaslav agreement of 1654 the Russian tax system began to spread to the territory of the Hetman state.
Authors and Affiliations
І. Г. Козинець, О. Г. Козинець
Keywords
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