Godunova L. Ukrainian lands in the matter of tax policy of Russia (18th - beginning of 20th century.): Historiography

In the thesis the main stages, features and development trends of the Russian tsarism scientific study in taxation sphere of the Dnieper Ukraine population are analyzed. The state of the scientific study of the financial history of the Ukrainian Cossack state in the second half of the XVIIth - early XVIIIth was analyzed; features of historiographical highlighting of the imperial center struggle for the Ukrainian finance control, subordination of Ukrainian financial resources by Russia were shown. Scientists' views on the setting processes of Russian capitation tax on the Left-Bank, Right-Bank and South-Bank Ukraine, and on capitation and other direct taxes from the population in the Ukrainian provinces were characterized. Production and alcohol trade taxation peculiarities, enforcement excise taxes and other indirect taxes and fees in the Dnieper Ukraine have been found. The historiography problems of local taxation peculiarities were found out. The process of formation and activity of the bodies, to which Imperial legislator laid the function of tax control from the provincial level of the territorial community, was highlighted. Insufficiently investigated aspects of the topic were determined; directions for further research of this problem were underlined.