С.Г. Верещагин Политика налогов в России от Павла I до начала ХХ века

Аннотация: Царствованию Павла I посвящено большое число исторических исследований, но данная статья посвящена аспектам, которые представляются существенными в контексте политики налогов, проводимой Павлом I. Проблема регулирования налогообложения рассмотрена в статье в динамике вплоть до раннего ХХ века.

Abstract: The well-known Russian writer and historian N.M. Karamzin, when asked to define the situation in Russia in 1810 in short, said: “Everyone steals”. The famous Russian poet A.S. Pushkin characterized the Russian bureaucracy of 1822 by saying that “Starting with the Councellor to the smallest of the protocol keepers, everyone was stealing and everything was for sale”. It does not seem that the time mended the problem. Currently (and not for the first time either), there are more and more people speaking in favor for more cruel sanctions applied to the officials, who are involved in bribery”. However, once the powers of the law-enforcement bodies are broadened beyond the certain extent, there is another evil – the tyranny of the law-enforcement bodies. This article by I.L. Trunov is devoted to the historical analysis of the issue, and it also includes practics.