DOI: 10.7256/2454-0706.2017.11.43104

Abstract: The subject of this research is the taxation policy of the Finance Minister V. N. Kokovtsov in 1906-1907 and the developed in the Ministry of Finance program of reforms aimed at the complex restructuring of taxation system of the Russian Empire. Based on the archive materials, the author provides a brief characteristic of the content and goals of the tax reform plan, assesses the possibilities of its implementation, as well as factors that impeded the adoption of the majority of proposed draft bills prior to the beginning of the World War I. The scientific novelty is substantiated by the use of archival documents that have not been previously introduced into the scientific discourse, which allowed making a conclusion about the common trend of the entire taxation policy of V. N. Kokovtsov in 1906-1907 towards the increase in tax revenue with the concurrent reallocation of tax burden and reducing tax responsibility for the poor population.  

DOI: 10.7256/2454-065X.2017.4.22920

Abstract: The subject of the research is the category of presumptive tax as a legal presumption of receiving a certain profit defined by particular exteral indicators defined by the Russian tax law of the late 19th century. In her article Ilyasova explains the need and evaluates the results of including such taxable items as 'presumptive income' and 'average income' into the Russian taxation system. For this purpose the author compares two legislative acts issued in the sphere of trade taxation (1885 and 1898) and analyzes archives describing the process of preparing draft laws in the sphere of taxation at the end of the 19th century. The main research method used by the author is the historical and legal analysis. The author has also used the logical method, methods of comparison and analysis. The author describes two variants of using the category of presumptive income in the tax legislation of the late 19th century. These are: 1) as an individual taxable item; 2) as an indicator of other taxable items. The author concludes that presumptive income is used as an individual taxable item only in trade tax law.