The dissertation on competition of a scientific degree of the candidate of historical sciences on a specialty 07.00.01. ‒ History of Ukraine. ‒ Nizhyn State University named after Mykola Gogol, Nizhyn, 2020.
The dissertation is devoted to a comprehensive study of the development of tax policy, including the characteristics and features of the modernization of the tax system on the materials of the Chernihiv province in the mid-nineteenth - early twentieth century.
The state of scientific development of the problem and its separate economic aspects is studied, the works of general character concerning development of economy and tax bodies of the Russian empire in the middle and second half of the XIX century are analyzed.
Sources for writing a dissertation are divided into archival materials, published documents and materials, memoirs, encyclopedias and reference books.
The theoretical and methodological basis of the research is substantiated. The main scientific methods are described, in particular, general scientific, source studies, special historical, interdisciplinary, as well as the principles of scientific knowledge: historicism, objectivity, social approach, alternatives, which the researcher followed.
The theoretical aspect of formation of taxes and tax system as a whole is investigated. The characteristic features of the tax system of the Russian Empire are highlighted, such as the lag of the Russian Empire from the advanced European states in the level of development of tax relations; insufficient amount of budget revenues, which was necessary for the financial stability of the state; weak development of financial legislation and the system of central and local tax authorities; imperfection of the system of direct and indirect taxes related to the effect of per capita tax and redemption system on alcoholic beverages.
The main stages of formation of the tax system of the post-reform era of the Russian Empire are analyzed. The author considers the evolution of the taxation system. The peculiarities of the tax system of the Russian Empire of the Chernihiv province in the context of general imperial reforms and changes in the middle of the XIX - beginning of the XX century are determined.
The influence of reforming the tax policy of the Russian government and the peculiarities of its implementation in the Chernihiv province are studied. The role of credit and banking institutions in the development and formation of a functional tax system is shown and features in the Chernihiv province are highlighted.
The main measures of the Ministry of Finance and in particular the main directions of reforms of the Ministers of Finance in search of increasing the filling of the state treasury and reducing the state budget deficit are analyzed.
Three stages of implementation of modernization changes in the Russian Empire and in the Chernihiv province in particular are identified and characterized.
A systematic analysis of the main trends of the tax system is done, the main changes in tax policy and stages of modernization processes in the Chernihiv province have been analyzed.
Key words: finance, financial system, taxes, tax system, budget, deficit budget.
