Краеугольный камень налоговой системы: введение подоходного налога в Российской империи
DOI:
https://doi.org/10.15826/qr.2019.4.435Ключевые слова:
Российская империя; подоходный налог; налогообложение; финансовые реформыАннотация
Российская империя в начале XХ столетия оставалась одной из немногих европейских стран, где не было подоходного налога, при этом в периоды острого дефицита казны правительство рассматривало возможность перехода к подоходному обложению и даже разрабатывало различные законопроекты. Но из-за нежелания лишить дворянство привилегий и усилить положение торгово-промышленных слоев общества идея оставалась нереализованной. Рассматриваются основные проекты введения подоходного налога в России, начиная с 1892 г. (наиболее разработанный в XIX в.) и по 1916 г. (принятый к реализации). Проанализированы исторические условия создания законопроектов; мнения о новации, которые высказывались во властных структурах, специалистами, общественностью; экономическая эффективность нововведения; результаты обсуждений. Вызывают интерес дискуссии, возникавшие в Государственном совете, на специальных совещаниях по вопросу принятия налога, поскольку выявлена следующая особенность: Министерство финансов было одним из немногих либеральных ведомств, последовательно выступавших за переход к подоходному прогрессивному налогообложению. Таких же взглядов придерживались низовые структуры Минфина – казенные палаты и податные инспекции. Остальные ведомства отмечали несвоевременность, сложность, ущербность подоходного налога. Рассматриваемый налог всегда предлагалось вводить не как основной в фискальной системе, а как дополнительный к уже имеющимся прямым и косвенным налогам, что было весьма спорно. С точки зрения экономической эффективности, планируемые поступления от намечавшегося сбора были незначительны, что окончательно обесценивало идею его введения. Принятый в 1916 г. «Закон о введении подоходного налога» воспринимался обществом как огромное достижение, но говорить о его результативности для государственного бюджета не приходится из-за событий 1917 г.
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Kravtsova, E. S. (2012). Diskussiya o prinyatii kvartirnogo naloga v Rossii v kontse XIX veka [Discussion on the Adoption of a Residential Tax in Russia in the Late 19th Century]. In Izvestiya Yugo-Zapadnogo gosudarstvennogo universiteta. No. 4, pp. 139–141.
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Podokhodnyi nalog. Ozhidaemoe chislo platel’shchikov, ikh dokhod i summa naloga po issledovaniyam, provedennym podatnymi inspektorami i Kazennymi palatami v 1909–1910 gg. [Income Tax. The Expected Number of Payers, Their Income and the Amount of Tax on Research Conducted by the Tax Inspectors and the Treasury in 1909‒1910]. (1910). St Petersburg, Tipografiya N. Ya. Stoikovoi. 84 p.
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Belyaev, S. G. (2002). P. L. Bark i finansovaya politika Rossii 1914–1917 gg. [P. L. Bark and the Financial Policy of Russia, 1914–1917]. St Petersburg, Izdatel’stvo Sankt-Peterburgskogo universiteta. 620 p.
Bogolepov, M. I. (1907). Finansy, pravitel’stvo i obshchestvennye interesy [Finance, Government, and Public Interest]. St Petersburg, Tipografiya O. N. Popova. 334 p.
Bokhanov, A. N. (1986). Vopros o podokhodnom naloge v Rossii i krupnaya burzhuaziya (konets XIX – nachalo XX v.) [The Question of Income Tax in Russia and the Upper Middle Class (Late 19th ‒ Early 20th Centuries)]. In Istoricheskie zapiski. Vol. 114, pp. 276–302.
Bulanzhe, M. (1998). Iz istorii podokhodnogo naloga i naloga na pribyl’ [From the History of Income Tax and Profit Tax]. In Nalogovyi vestnik. No. 6, pp. 147–149.
GAKO [State Archives of Kursk Region]. Stock 144. List 1. Dos. 118.
Gavrikov, P. G. (Ed.). (1912). Osnovnye zadachi podatnogo i otsenochnogo dela (rukovodstvo dlya podatnykh inspektorov, zemskikh i gorodskikh uprav po raznym voprosam podatnogo i otsenochnogo dela) [The Main Tasks of the Tax and Valuation Case (a Guide for Tax Inspectors, Zemsky and City Administrations on Various Issues of Tax and Valuation)]. Kiev, Izdatel’stvo knizhnogo magazina N. Ya. Oglobina. 180 p.
Genzel’, P., Sokolov, A. (1916). Finansovaya reforma v Rossii [The Financial Reform in Russia]. Moscow, Tipografiya G. Lissnera i D. Sobko. 49 p.
Imshenitskii, B. (1917). Nesostoyatel’nost’ dorevolyutsionnoi nalogovoi sistemy. Odna iz prichin ugnetennogo sostoyaniya trudyashchikhsya klassov [The Failure of the Pre-Revolutionary Tax System. One of the Reasons for the Depressed State of the Working Classes]. Kiev, Tipografiya P. I. Bonadurer. 32 p.
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Knyazev, V. G. (1999). S. Yu. Vitte i nalogovaya politika Rossii [S. Yu. Witte and the Tax Policy of Russia]. In Finansy. No. 10, pp. 30–33.
Kravtsova, E. S. (2007). Istoriya sbora nalogov v rossiiskoi provintsii na rubezhe XIX–XX stoletii [The History of Tax Collection in the Russian Province at the Turn of the 20th Century]. Kursk, Izdatel’stvo Kurskogo gosudarstvennogo meditsinskogo universiteta. 164 p.
Kravtsova, E. S. (2008a). Podokhodnyi nalog v Rossiiskoi imperii na rubezhe XIX–XX stoletii: ot idei do voploshcheniya v zhizn’ [Income Tax in the Russian Empire at the Turn of the 20th Century: From Idea to Implementation]. In Vestnik Rossiiskogo universiteta druzhby narodov. No. 5, pp. 89–93.
Kravtsova, E. S. (2008b). Osvobozhdennye ot prizyva oblagalis’ pryamym nalogom [The Ones Exempted from Conscription Taxed Directly]. In Voenno-istoricheskii zhurnal. No. 2, pp. 64–66.
Kravtsova, E. S. (2010). Opyt organizatsii nalogovogo dela v Rossii v kontse XIX – nachale XX stoletiya [The Experience of Organising Tax Affairs in Russia in the Late 19th ‒ Early 20th Centuries]. Kursk, Izdatel’stvo Kurskogo gosudarstvennogo meditsinskogo universiteta. 303 p.
Kravtsova, E. S. (2012). Diskussiya o prinyatii kvartirnogo naloga v Rossii v kontse XIX veka [Discussion on the Adoption of a Residential Tax in Russia in the Late 19th Century]. In Izvestiya Yugo-Zapadnogo gosudarstvennogo universiteta. No. 4, pp. 139–141.
Kravtsova, E. S. (2017). Problemy reformirovaniya nalogovoi sistemy Rossiiskoi imperii v gody Pervoi mirovoi voiny (po vospominaniyam P. L. Barka) [Problems of Reforming the Tax System of the Russian Empire during the First World War (according to the Memoirs of P. L. Bark)]. In Ekonomicheskaya istoriya. Vol. 13. No. 4, pp. 38–47. DOI 10.15507/2409–630Х.039.013.201704.038–047.
Kutler, N. N. (1911). K voprosu o vvedenii v Rossii podokhodnogo naloga [On the Introduction of an Income Tax in Russia]. In Izvestiya obshchestva finansovykh reform. No. 2, pp. 3–14.
Mariskin, O. I. (2004). Gosudarevo tyaglo. Nalogooblozhenie krest’yanstva Rossii vo vtoroi polovine XIX – pervoi treti XX veka (po materialam Srednego Povolzh’ya) [The Sovereign Tax. Taxation of the Peasantry of Russia in the Second Half of the 19th ‒ First Third of the 20th Centuries (Based on the Materials of the Middle Volga)]. Saransk, Izdatel’stvo Mordovskogo universiteta. 240 p.
Novoe vremya [Novoe vremya]. (1907). 23 March.
Obshchaya gosudarstvennaya rospis’ dokhodov i raskhodov na 1906 god [General State Inventory of Income and Expenses for 1906]. (1906). St Petersburg, Tipografiya Ministerstva finansov. 180 p.
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Pogrebinskii, A. P. (1968). Gosudarstvennye finansy tsarskoi Rossii v epokhu imperializma [State Finances of Tsarist Russia in the Era of Imperialism]. Moscow, Finansy. 275 p.
Proekt gosudarstvennoi rospisi dokhodov i raskhodov na 1915 g. s ob”yasneniem ministra finansov [The Draft State Inventory of Income and Expenses for 1915 with the Explanation of the Minister of Finance]. (1914). Petrograd, Tipografiya V. Kirshbauma. 770 p.
Proekt gosudarstvennoi rospisi dokhodov i raskhodov na 1917 g. s ob”yasneniem ministra finansov [The Draft State Inventory of Income and Expenses for 1917 with the Explanation of the Minister of Finance]. (1916). Petrograd, Tipografiya V. Kirshbauma. 298 p.
RGIA [Russian State Historical Archive]. Stock 23. List 1. Dos. 273; Stock 560. List 38. Dos. 193; Stock 573. List 34. Dos. 300.
Shepelev, L. E. (1981). Tsarizm i burzhuaziya vo vtoroi polovine XIX veka. Problemy torgovo-promyshlennoi politiki [Tsarism and the Upper Middle Class in the Second Half of the 19th Century. Problems of Trade and Industrial Policy]. Leningrad, Nauka. 275 p.
Sobolev, M. (1915). Perestroika finansovoi sistemy Rossii v svyazi s vvedeniem podokhodnogo naloga i poimushchestvennykh nalogov [The Restructuring of the Russian Financial System in Connection with the Introduction of an Income Tax and Property Taxes]. In Zheleznov, V. Ya. (Ed.). Voprosy finansovoi reformy v Rossii v 3 t. Moscow, Tovarishchestvo “Pechatnya S. P. Yakovleva”. Vol. 1. Iss. 1, pp. 1‒12.
Sovet Ministrov Rossiiskoi imperii v gody Pervoi mirovoi voiny. Bumagi A. N. Yakhontova (zapiski zasedanii i perepiska) [The Council of Ministers of the Russian Empire during the First World War. Papers by A. N. Yakhontov (Notes of Meetings and Correspondence)]. (1999). St Petersburg, Dmitrii Bulanin. 560 p.
Stepanov, V. L. (1998). N. Kh. Bunge. Sud‘ba reformatora [N. Ch. Bunge. The Fate of the Reformer]. Moscow, ROSSPEN. 398 p.
Torgovo-promyshlennaya gazeta [Torgovo-promyshlennaya gazeta]. (1907). 22 March.
Tverdokhlebov, V. (1916). O reforme pryamykh nalogov v Rossii [On Direct Tax Reform in Russia]. In Zheleznov, V. Ya. (Ed.). Voprosy finansovoi reformy v Rossii v 3 t. Moscow, Tipografiya G. Lissnera i D. Sobko. Vol. 1. Iss. 2, pp. 50–75.
Zakharov, V. N., Petrov, Yu. A., Shatsillo, M. K. (2006). Istoriya nalogov v Rossii. IX – nachalo XX [The History of Taxes in Russia between the 9th and Early 20th Centuries]. Moscow, ROSSPEN. 296 p.
Zhurnal komissii po voprosu vvedeniya podokhodnogo oblozheniya [Journal of the Commission on the Issue of Income Tax Introduction]. (1905). St Petersburg, Tipografiya Ministerstva finansov. 49 p.
Zhurnal s”ezda podatnykh inspektorov Kurskoi gubernii: 25–27 sentyabrya 1909 [Journal of the Congress of Tax Inspectors of Kursk Province: September 25–27, 1909]. (1910). Kursk, Tipografiya P. Z. Libermana. 155 p.
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Опубликован
2019-12-21
Как цитировать
Kravtsova, E. (2019). Краеугольный камень налоговой системы: введение подоходного налога в Российской империи. Quaestio Rossica, 7(4), 1229–1242. https://doi.org/10.15826/qr.2019.4.435
Выпуск
Раздел
Problema voluminis
