THE MECHANISM OF INTRODUCING A PER CAPITA TAX SYSTEM ON THE TERRITORY OF THE LEFT BANK OF UKRAINE IN THE SECOND HALF OF THE XVIII CENTURY
Journal Title: Юридичний науковий електронний журнал - Year 2017, Vol 5, Issue
Abstract
The article is devoted to the main tendencies of the introduction of the system of per capita taxation on the Left Bank in the second half of the 18th century. The author analyzes the basic normative acts of that time, sets out the stages of the mechanism of establishment and development of the per capita system of taxation, its features for each population group. Problems of reforming the tax system of the Russian Empire are mainly considered by V. Orlyk, partly certain issues of taxation are reflected in the works of I. Kovalchuk and M. Alekseyenko. Destruction of the centers of Ukrainian autonomy on the territory of the Hetmanate, the division of the Commonwealth, the accession of the South of Ukraine demanded the unification of the tax policy of the regions with the tax system of the Russian Empire. Ukrainian lands already had an established system of direct taxation with their own specifics and disadvantages. Under such conditions, it was logical to decide on the introduction of a cushion system of direct taxation on the Left Bank, which functioned in the Russian Empire since 1724. This happened after the polling census. Tax policy of the imperial empire in the Ukrainian provinces in the second half of the XVIII - early XIX century and was aimed at the destruction of any manifestations of Ukrainian autonomy
Authors and Affiliations
М. М Шевердін
Keywords
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