Аберрация налогового бремени Петровской эпохи в исторических исследованиях
DOI:
https://doi.org/10.15826/qr.2019.4.434Ключевые слова:
податная реформа 1720-х гг.; подворное обложение; подушная подать; Комиссия о подати; Д. М. ГолицынАннотация
Рассчитать налоговое бремя в России 1720-х гг. впервые смогли уже в конце 1729 г. в Комиссии о подати (1727–1730), возглавлявшейся князем Д. М. Голицыным. Эти расчеты позволили комиссии подготовить проект реформирования податной системы. В материалах содержатся уникальные сведения о чрезвычайных платежах на поставку рекрутов и постройку штабных дворов. Анализ этих данных позволил пересмотреть оценки итогов подушной реформы, которые в литературе выражались в расчетах прироста налогового бремени: от 16 до 260 %. Согласно проведенным автором расчетам, с введением подушной подати (при сравнении суммы сборов за 1721–1723 гг. и за 1724, 1726–1727 гг.) налоговое бремя возросло на 70 %, а с учетом изменения хлебных цен оно увеличилось на 94–116 %. В статье акцентируется внимание на том, что ряд сведений о сборах на поставку рекрутов был получен комиссией Д. М. Голицына на основе неполных данных. Соответственно, используя эти сведения, можно получить только приблизительные оценки изменения налогового бремени в России 1720-х гг. В ходе проверки расчетов, проведенных комиссией, был выявлен ряд ошибок при определении суммы платежей с крестьянского двора за 1724 и 1726–1727 гг., повлиявших и на расчеты налогового бремени в 1720-е гг. Автор приходит к выводу, что эти ошибки были намеренно допущены Комиссией о подати, руководитель которой, по всей видимости, был заинтересован предложить проект реформы податной системы, не ограничивающий финансирование армии. Комиссия Д. М. Голицына провела колоссальную работу по сбору и анализу данных о финансовом положении страны, результаты которой расширяют устоявшиеся представления об истории экономической и статистической мысли в России.
Библиографические ссылки
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Mustafin, A. R. (2017). “Vedomosti odna s drugoyu nikakogo skhodstva ne imeyut”: verifikatsiya dannykh o khlebnykh tsenakh v Rossii v XVIII veke [“The Lists Bear No Resemblance with Each Other”: Verification of Grain Prices in 18th-Century Russia]. In Rossiiskaya istoriya. No. 2, pp. 198–209.
Mustafin, A. (2018). Rol’ barona A. Kh. Lyuberasa v kollegial’noi reforme Petra I [New Information about Baron A. Ch. Luberas and His Role in the Collegiate Reform of Peter I]. In Quaestio Rossica. Vol. 6. No. 1, pp. 99–113. DOI 10.15826/qr.2018.1.284.
Petrukhintsev, N. N. (2001). Tsarstvovanie Anny Ioannovny: formirovanie vnutripoliticheskogo kursa i sud’by armii i flota 1730–1735g. [The Reign of Anna Ivanovna: The Formation of the Domestic Political Course and the Fate of the Army and Navy in 1730–1735]. St Petersburg, Aleteiya. 352 p.
Petrukhintsev, N. (2014). “Finansy voiny” i ofitserskii korpus polkov “novogo stroya” v voennoi reforme Alekseya Mikhailovicha (1663) [“War Finance” and the Officer Corps of the “New Order” Regiments in Tsar Aleksey Mikhailovich’s War Reform (1663)]. In Quaestio Rossica. No. 2, pp. 263–292.
Petti, V. (1940). Ekonomicheskie i statisticheskie raboty [Economic and Statistical Work]. Moscow, Sotsekgiz. 324 p.
Pokrovskii, N. N. (1985). [Retsenziya na knigu: Anisimov E. V. Podatnaya reforma Petra I. Vvedenie podushnoi podati v Rossii. 1719–1728 gg. Leninigrad, Nauka, 1982. 296 p.]. In Istoriya SSSR. No. 2. pp. 192–194.
PSZ [Complete Collection of Laws of the Russian Empire]. First Collection. Vol. 7, 11.
Ptukha, M. V. (1945). Ocherki po istorii statistiki XVII–XVIII vekov [Essays on the History of Statistics of the 17th‑18th Centuries]. Moscow, Gospolitizdat. 352 p.
Redin, D. (2016). Effektivnost’ mestnogo upravleniya v Petrovskuyu epokhu: paradoksy tsentralizatsii [Reforms of Local Administration in the Petrine Epoch: The Paradoxes of Centralisation]. In Quaestio Rossica. Vol. 4. No. 3, pp. 190–215. DOI 10.15826/qr.2016.3.183.
RGADА [Russian State Archive of Ancient Acts]. Stock 9 (Kabinet Petra I). Book 33; Stock 16 (Vnutrennee upravlenie). List 1. Dos. 35; Stock 273 (Kamer-kollegiya). List 1. Dos. 28575, 28676.
RGVIA [Russian State Military Historical Archive]. Stock 23 (Voinskie Komissii). Dos. 825, 843.
Strumilin, S. G. (1960). Ocherki ekonomicheskoi istorii Rossii [Essays on the Economic History of Russia]. Moscow, Sotsekizdat. 548 p.
Troitskii, S. M. (1966). Finansovaya politika russkogo absolyutizma v XVIII v. [The Financial Policy of Russian Absolutism in the 18th Century]. Moscow, Nauka. 275 p.
Yatsunskii, V. K. (1955). Istoricheskaya geografiya. Istoriya ee vozniknoveniya i razvitiya v XIV–XVIII vv. [Historical Geography. The History of Its Origin and Development in the 14th‑18th Centuries]. Moscow, Izdatel’stvo Akademii nauk SSSR. 331 p.
Yukht, A. I. (1984). [Retsenziya na knigu: Anisimov E. V. Podatnaya reforma Petra I. Vvedenie podushnoi podati v Rossii. 1719–1728 gg. Leninigrad, Nauka, 1982. 296 p.]. In Voprosy istorii. No. 9, pp. 127–130.
Anisimov, E. V. (1982). Podatnaya reforma Petra I: Vvedenie podushnoi podati v Rossii, 1719–1728 [Petrine Tax Reform: Introduction of Capitation in Russia, 1719–1728]. Leninigrad, Nauka. 296 p.
Chernikov, S. V. (2014). Naselennost’ krest’yanskogo dvora kak faktor dokhodnosti imeniya i tyaglosposobnosti krest’yan (po materialam perepisei 1730-kh gg.) [The Population of a Peasant Household as a Factor of Manor Profitability and Tax Payment Capacity of Peasants (with Reference to Censuses of the 1730s)]. In Ezhegodnik po agrarnoi istorii Vostochnoi Evropy. No. 1, pp. 132–143.
Chernikov, S. (2015). Rossiiskii generalitet 1730–1741 gg.: chislennost’, natsional’nyi i sotsial’nyi sostav, tendentsii razvitiya [Russian Generals Between 1730 and 1741: Numbers, National and Social Background, Trends]. In Quaestio Rossica. No. 1, pp. 39–58. DOI 10.15826/qr.2015.1.078.
Cracraft, J. (1986). [Review of Anisimov E. V. Podatnaia reforma Petra I. Vvedenie podushnoi podati v Rossii 1719–1728 gg. Leningrad, Nauka, 1982. 296 p.]. In The Russian Rev. Vol. 45. No. 1, pp. 71–72.
Danilevskii, I. D., Kabanov, V. V., Medushevskaya, O. M., Rumyantseva, M. F. (Eds.). (1998). Istochnikovedenie: Teoriya. Istoriya. Metod. Istochniki rossiiskoi istorii. Uchebnoe posobie [Source Study: Theory. Story. Method. Sources of Russian History. Textbook]. Moscow, Rossiiskii gosudarstvennyi gumanitarnyi universitet. 702 p.
Gershenkron, A. (2015). Ekonomicheskaya otstalost’ v istoricheskoi perspective [Economic Backwardness in Historical Perspective]. Moscow, Izdatel’skii dom “Delo” Rossiiskoi akademii narodnogo khozyaistva i gosudarstvennoi sluzhby pri Prezidente Rossiiskoi Federatsii. 536 p.
Istoriya krest’yanstva SSSR s drevneishikh vremen do 1917 g. v 5 t. [The History of Peasantry of the USSR from Ancient Times to 1917. 5 Vols.]. Moscow, Nauka. Vol. 3. Krest’yanstvo perioda pozdnego feodalizma (seredina XVII v. – 1861 g.). 664 p.
Kamenskii, A. B. (2001). Ot Petra I do Pavla I. Reformy v Rossii XVIII veka: opyt tselostnogo analiza [From Peter I to Paul I. Reforms in Russia in the 18th Century: The Experience of Holistic Analysis]. Moscow, Rossiiskii gosudarstvennyi gumanitarnyi universitet. 575 p.
Kareev, N. I. (2009). Zapadnoevropeiskaya absolyutnaya monarkhiya XVI, XVII i XVIII vekov: obshchaya kharakteristika byurokraticheskogo gosudarstva i soslovnogo obshchestva “starogo poryadka” [The Western European Absolute Monarchy of the 16th, 17th, and 18th Сenturies: General Characteristics of the Bureaucratic State and the Estate Society of the “Old Order”]. Moscow, Gosudarstvennaya publichnaya istoricheskaya biblioteka Rossii. 463 p.
Kiselev, M. (2015). State Metallurgy Factories and Direct Taxes in the Urals, 1700–50: Paths to State Building in Early Modern Russia. In Kritika: Explorations in Russian and Eurasian History. Vol. 16. No. 1, pp. 7–36. DOI 10.1353/kri.2015.0012.
Kurukin, I. V. (2003). Epokha “dvortsovykh bur’”: Ocherki politicheskoi istorii poslepetrovskoi Rossii, 1725–1762 gg. Ryazan’, private publisher P. A. Tribunskii. 570 p.
Milyukov, P. N. (1905). Gosudarstvennoe khozyaistvo Rossii v pervoi chetverti XVIII stoletiya i reforma Petra Velikogo [The State Economy of Russia in the First Quarter of the 18th Century and the Reforms of Peter the Great]. St Petersburg, Tipografiya M. M. Stasyulevicha. 679 p.
Mironov, B. N. (1985). Khlebnye tseny v Rossii za dva stoletiya (XVIII–XIX vv.) [Bread Prices in Russia for Two Centuries (18th – 19th Centuries)]. Leninigrad, Nauka. 301 p.
Mustafin, A. R. (2016). “Kakoe oblegchenie v podushnykh den’gakh krest’yanstvu uchinit’?”: finansovye reformy v proektakh i mneniyakh vtoroi poloviny 1720-kh gg. [“How Can We Relieve the Peasants’ Duty of Paying the Poll Tax?” Financial Reforms in Projects and Opinions of the Second Half of the 1720s]. In Rossiiskaya istoriya. No. 2, pp. 91–101.
Mustafin, A. R. (2017). “Vedomosti odna s drugoyu nikakogo skhodstva ne imeyut”: verifikatsiya dannykh o khlebnykh tsenakh v Rossii v XVIII veke [“The Lists Bear No Resemblance with Each Other”: Verification of Grain Prices in 18th-Century Russia]. In Rossiiskaya istoriya. No. 2, pp. 198–209.
Mustafin, A. (2018). Rol’ barona A. Kh. Lyuberasa v kollegial’noi reforme Petra I [New Information about Baron A. Ch. Luberas and His Role in the Collegiate Reform of Peter I]. In Quaestio Rossica. Vol. 6. No. 1, pp. 99–113. DOI 10.15826/qr.2018.1.284.
Petrukhintsev, N. N. (2001). Tsarstvovanie Anny Ioannovny: formirovanie vnutripoliticheskogo kursa i sud’by armii i flota 1730–1735g. [The Reign of Anna Ivanovna: The Formation of the Domestic Political Course and the Fate of the Army and Navy in 1730–1735]. St Petersburg, Aleteiya. 352 p.
Petrukhintsev, N. (2014). “Finansy voiny” i ofitserskii korpus polkov “novogo stroya” v voennoi reforme Alekseya Mikhailovicha (1663) [“War Finance” and the Officer Corps of the “New Order” Regiments in Tsar Aleksey Mikhailovich’s War Reform (1663)]. In Quaestio Rossica. No. 2, pp. 263–292.
Petti, V. (1940). Ekonomicheskie i statisticheskie raboty [Economic and Statistical Work]. Moscow, Sotsekgiz. 324 p.
Pokrovskii, N. N. (1985). [Retsenziya na knigu: Anisimov E. V. Podatnaya reforma Petra I. Vvedenie podushnoi podati v Rossii. 1719–1728 gg. Leninigrad, Nauka, 1982. 296 p.]. In Istoriya SSSR. No. 2. pp. 192–194.
PSZ [Complete Collection of Laws of the Russian Empire]. First Collection. Vol. 7, 11.
Ptukha, M. V. (1945). Ocherki po istorii statistiki XVII–XVIII vekov [Essays on the History of Statistics of the 17th‑18th Centuries]. Moscow, Gospolitizdat. 352 p.
Redin, D. (2016). Effektivnost’ mestnogo upravleniya v Petrovskuyu epokhu: paradoksy tsentralizatsii [Reforms of Local Administration in the Petrine Epoch: The Paradoxes of Centralisation]. In Quaestio Rossica. Vol. 4. No. 3, pp. 190–215. DOI 10.15826/qr.2016.3.183.
RGADА [Russian State Archive of Ancient Acts]. Stock 9 (Kabinet Petra I). Book 33; Stock 16 (Vnutrennee upravlenie). List 1. Dos. 35; Stock 273 (Kamer-kollegiya). List 1. Dos. 28575, 28676.
RGVIA [Russian State Military Historical Archive]. Stock 23 (Voinskie Komissii). Dos. 825, 843.
Strumilin, S. G. (1960). Ocherki ekonomicheskoi istorii Rossii [Essays on the Economic History of Russia]. Moscow, Sotsekizdat. 548 p.
Troitskii, S. M. (1966). Finansovaya politika russkogo absolyutizma v XVIII v. [The Financial Policy of Russian Absolutism in the 18th Century]. Moscow, Nauka. 275 p.
Yatsunskii, V. K. (1955). Istoricheskaya geografiya. Istoriya ee vozniknoveniya i razvitiya v XIV–XVIII vv. [Historical Geography. The History of Its Origin and Development in the 14th‑18th Centuries]. Moscow, Izdatel’stvo Akademii nauk SSSR. 331 p.
Yukht, A. I. (1984). [Retsenziya na knigu: Anisimov E. V. Podatnaya reforma Petra I. Vvedenie podushnoi podati v Rossii. 1719–1728 gg. Leninigrad, Nauka, 1982. 296 p.]. In Voprosy istorii. No. 9, pp. 127–130.
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Опубликован
2019-12-21
Как цитировать
Mustafin, A. (2019). Аберрация налогового бремени Петровской эпохи в исторических исследованиях. Quaestio Rossica, 7(4), 1214–1228. https://doi.org/10.15826/qr.2019.4.434
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Problema voluminis
