The article examines tax revenues for pubs, customs and clerical fees in the Solikamsk district in the middle of the 18th century. In Russian historiography, the issues of tax collection were mainly considered from the point of view of increasing tax oppression and problems with the payments of the population. The purpose of the author of the article was to analyze tax revenues at the regional level (within the Solikamsk district). The conclusion is made about the success of the fiscal policy at the regional level and the effectiveness of the functioning of county governments in collecting taxes. Drawing on archival data, the author analyzes the various fees from the local population as a percentage, while determining the most significant items of income of the Solikamsk Office. The structure of these fees includes receipts from customs, the wine monopoly. In addition, the so-called “stationery” is allocated in a separate category – from mills, private carrying, and fishing. In the structure of tax revenues in the middle of the XVIII century the main place was taken by the drinking profit. The second most important source of income was customs duties until 1754. After the abolition of internal customs, the government focuses on other sources of income. Office fees occupy a small place among the main sources of replenishment of the treasury. On the basis of attracted archival data using comparative-historical, historical-legal and historical-chronological methods, the author comes to the conclusion that the collection of stationery was characterized by a shortage, while for the main items of income taxes were collected on time and in full, even after the salary increase (for example, pub fees). In comparison with the all-Russian trends in tax collection in the Solikamsk district, the shortfall can be considered insignificant. Scientific novelty is the study of pub, customs and stationery in the Solikamsk district in the middle of the XVIII century. The author concludes that the Solikamsk office coped with their duties, and the population of the county regularly contributed to the state treasury.

Kosmovskaya Anna Аlexeevna, Candidate of Sciences (History), Researcher, Perm State Institute of Culture, 18, Gazety “Zvezda” st., Perm, 614000, Russian Federation, tel.: (342) 212-28-15, Associate Professor, Department of Humanitarian and Socio-Economic Disciplines, Perm State Pharmaceutical Academy, 2, Polevaya st., Perm, 614990, Russian Federation, tel.: (342) 233-55-01, e-mail: akosmovskaya@list.ru

Kosmovskaya A.A. Tax Revenues in the Solikamsky District in the Middle of the XVIII Century. The Bulletin of Irkutsk State University. Series History, 2019, vol. 30, pp. 6–16. https://doi.org/10.26516/2222-9124.2019.30.6 (in Russian)

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