19世纪-20世纪初俄国税制与经济增长

1 9世纪至 2 0世纪初 ,俄国税制经历了从粗放到周密、从极为苛刻到相对温和、从征人头税到征财产税、从向农民和市民征税到向一切有收入者征税这样一个复杂的变化过程 ,是社会制度变迁的缩影。直接税和间接税是国家岁入的基本来源 ,直接税和间接税的内涵、征税对象及二者比例的变化导致了征税重心的变化 ,不断增加间接税是税收跳跃式增长的基本原因。征税从以农民为主到以企业主为主反映了税收理念的深刻变化。俄国税种的兴废、税率的增减并无定制 ,随意性较大 ,常使纳税人负担苦乐不均 ,但税收的持续增长为财政稳定和实现工业化奠定了基础。

Tax System and Economic Growth in Russia from 19~(th) Century to the Early of 20~(th) Century

Tax system in Russia changed from simplification to complication, and tax regulations went from harshness to moderateness. Tax categories transited from poll taxes to property taxes. Not only peasants and townspeople were taxpayers, but also all those who had incomes became taxpayers. The changing course was a mirror of Russian social transformation. State revenues mainly came from direct and indirect taxes, and with the focus of taxation shifting from direct taxes to indirect taxes, tax revenues increased upward. This was a foundation of finance stability and industrialization. Enlarged taxpayers with entrepreneurs being important taxpayers reflected changes of taxation ideas, but elasticity and casualty in tax system in Russia made tax burden unequal.