introduction of the poll tax in Russia is connected with the name of Peter the Great.However, this form of tax existed long before it appeared in our country, on the territory of ancient Rome, and later - in many European countries, and was abolished in the late 19th century after the introduction of a new income tax form.
In 1724 in Russia was completed: universal census, which did not enter the clergy and nobility.As a result of this event and the tax was determined, which now had to be paid by all the men of the country, including newborns and the elderly.Poll tax - a special form of tax levied on residents of certain countries in favor of the state treasury.It should be recalled that such a tax (or tax file) existed in Russia since the 15th century, by paying it also frees church ministers and the higher privileged classes.
autumn 1718 Emperor Peter the Great demanded collect Revizsky "fairy tale", that is, conduct a census of the entire male population of the country."Fairy Tale" at the time called the special documents, and that reflects the results of the census.This document provide personal data of the owner of the yard, and certain members of his family (surname, first name, date of birth).The compilation of registered males "fairy tales" in urban areas were engaged in by representatives of the city council, in the countryside - elders, landlords or their managers.Revizsky "fairy tale" compulsorily clarify, in the periods between their collection carried fixing absence or presence of a person in his place of residence.If a person is missing, the reasons (death, escape, military service).All specifications applies to the following after the collection "Tales" by.Simply put, a person could die, and his family had to pay for him to apply for the next year after the death.This system allowed the government census to improve tax collection and good profit from so-called "dead souls".
Launched in 1718 the census was completed only in 1724, as a result of its conduct were counted about five million people (souls).Some historians believe that the poll tax introduced by Peter the Great, had only one purpose - to collect funds from the public on the content of the current Russian army.The first rate of tax is 80 kopecks per year per family member (male), in the following years it dropped to 74 cents.Old Believers were paying double the rate poll tax before 1782, by which ordinary people dubbed them "dvoedanami."Until 1775, the merchant class was required to pay tax on a par with the others, then for them were introduced with the existing interest charges in equity.
gradual increase in government spending could not affect the amount of tax levied on the common people of the country.By the 1794 poll tax increased to one ruble.Since the mid-19th century, the tax has become completely dependent on his place of residence of the payer.Urban residents had to pay annually to the state to file a rate of 2 rubles 61 kopecks.Poll tax villagers was by this time 1 rubles 15 kopecks.
For several decades, this kind of tax is the main source of state revenue.With the introduction of the indirect tax (addition to the price for goods or services), its importance to maintain the state treasury has decreased significantly.In 1863 he was stopped collecting the poll tax from the townspeople (urban lower class) and workshop (craftsmen, artists, students and their helpers) almost the entire territory of the Russian Empire (except for Siberia and Bessarabia).
large debts of the population to the state, the complexity of tax collection led to the fact that in 1887, the poll tax in Russia has ceased to exist.The exception was Siberia, where the tax is levied on the population until the early twentieth century.
