19世纪俄国税收制度研究

Study on Russian Taxation System in the 19th Century

19世纪俄国的对外和对内战争频繁不断,预算支出居高不下。在这种形势下,政府不断调整税制。19世纪下半期,俄国税制的阶级性特征被打破,但农民阶层的税收负担仍很沉重,废除人头税导致直接税制度发生根本变革。俄国间接税改革主要出于财政动机,导致直接税和间接税进项出现严重的失衡。19世纪俄国税制改革虽未能从根本上消除税收的阶级性和剥削性,但新元素的出现标志着税制发展趋于合理化。

There were constant wars inside and outside Russia in the 19 th century,which caused its budget to stay at a high level.Under such kind of situation,the government was constantly adjusting its taxation system.During the second half of the 19 th century,the periodic hierarchy of Russian taxation system was broken.However,the peasants were still bearing high taxation burdens.The abolition of poll tax resulted in the radical reforms of the direct taxation system.The reforms of indirect taxation system were mainly attributed to financial crisis,which led to the serious imbalance between direct taxation and indirect taxation.Although the periodic hierarchy and exploitation were not radically eliminated with the reforms of Russian taxation system in the 19 th century,the appearance of new elements showed that the taxation system tended to be reasonable.