Orlik S. The evolution of the system of taxation of real estate in the Russian Empire in the late XVIII - early XX century. (based on Ukrainian provinces)

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0412U006858

Applicant for

Specialization

  • 08.00.01 - Економічна теорія та історія економічної думки

11-12-2012

Specialized Academic Board

Д26.176.01

Essay

The thesis is devoted to the research of the evolution of property taxation in the Russian Empire at the end of the XVIII - beginning of XX century. (based on Ukrainian provinces). Historical, economic, social, political and other factors that led to the taxation of real estate in the Russian Empire have been investigated; the basis of property taxation as local, direct tax has been grounded; the theoretical basis for determining the tax base of the tax on real estate in terms of economic categories of values and returns has been researched.

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