THE FORMATION OF THE TAX FUNCTION OF THE STATE ON THE UKRAINIAN LANDS DURING THE TIMES OF KIEVAN RUS AND FEUDAL FRAGMENTATION OF THE XII–XIV CENTURIE
Journal Title: Право та інновації - Year 2017, Vol 4, Issue 20
Abstract
Problem setting. Taxes issues, its formation and general development of the tax system are one of the main signs of the state formation. Therefore, the research in this area always will be relevant for historical and legal science. Target of research. The purpose of this article is to highlight the formation and development of the tax function of the state on the Ukrainian lands during the times of Kievan Rus and the feudal fragmentation of the XII-XIV centuries. Analysis of recent researches. Issues of taxation in Kievan Rus have been studied by such scholars as Grekov B. D., Rybakov B. O., Mavrodin V. V., Kucheryavenko M. P., Sheverdin M. M., and others. Article’s main body. The article is devoted to highlighting the process of formation and development of the tax function of the state on Ukrainian lands during the times of Kievan Rus and feudal fragmentation of the XII-XIV centuries. The author analyzes the evolution of the tax collection system, highlights the issue of tribute as the primary form of taxation, and notes that the tax system was formed in the process of the direct formation and evolution of institutions of state power and management. Conclusions and prospects for the development. The tax system of Ukraine is formed under the influence of political, socio-economic factors, as well as under the direct development of commodity-money relations. That is why the study of initial stage of the existence of taxation function and tax collection in the state allows to penetrate deeper into the nature of the complex of social relations that are formed in the coordinates of the tax-budgetary process in different periods of national history and to extrapolate the obtained conclusions on solving the current problems in this field.
Authors and Affiliations
Y. M. Pohodzilo
Keywords
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- EP ID EP457170
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