Orlyk V. The tax policy of Russian Empire's government at the end of the 18 century - in the middle of the 19 century.

The tax policy of Russian Empire's government at the end of the 18 century - in the middle of the 19 century was first in the historiography fully investigated in this dissertation. The systems and comparative analyses of this policy in different regions of Russian Empire were done. The main attention was paid to Poltava, Chernihiv, Slobozhanschina (Kharkiv), Volyn, Kyiv, Podillya, Katerunoslav, Kherson and Tavria provinces, and a historical and comparative analysis with the regions of Byelorussia and Baltic were also held. The origins, the principles of administration and the main factors of the influence on the policy of Romanov Empire's government in taxation were explicated. The common and different in taxation of "Great Russian" and "suburban" provinces were shown. It was proved, that the tax policy of Russian autocracy in the Ukrainian provinces as in the Empire in whole had some regional peculiarities. So, in Slobozhanschina and in Livoberezhzhi it essentially differed from other regions of Ukraine by the availability of the special groups of people - as military citizens and Cossacks. It was established that the rates of the poll tax were the same for the state, and the rates of the tax were determined by social classes. It was shown, that the charge of the tax obligation according to the number of the revision persons without the inclusion of the demographic changes continued the phenomenon of "Dead Souls", when it was necessary to pay taxes for dead people between the revisions by the communities and landowners. It was proved that the taxation of the trade and industrial population of the towns was more progressive - the tradesmen who were united into the guilds. The considerable attention was paid to the guild reform by E. Kankrin (1824) which had the positive consequences for agrarian Russian Empire in the development of the cities, trade and industry. It was established that the tax policy of Russian Empire was determined not only by the social class approach, there was the taxation by thereligious stripe and ethnic origin. The author made the systematic and comparative analyses of the taxation of Jewry, Crimean Tatars and foreign colonists.