Home  Journals  Finance and Credit  29(509) - 2012 August

Features of estimation of lands and forests for taxation in financial practice of provinces of Russian empire

Available online: 1 August 2012

Subject Heading: History pages

JEL Classification: 

In the article it is noted that for determination of volumes of receipts of the income in the budget of any level it is important to carry out correctly an appraisal of potential objects of taxation by taxes and fees. In financial practice of provinces of the Russian Empire in the XIX-XX centuries the package of measures on carrying out such assessment was developed. Features of an assessment with a view of the taxation of such objects as the earth and the woods, generalizing conclusions are drawn.

Keywords: financial history of Russia, Russian empire, XIX ХХ centuries, provinces, incomes, lands, forests, estimation

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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