НАЛОГОВЫЕ ПОСТУПЛЕНИЯ В ПРИКАМЬЕ В 1730–1770-Е ГОДЫ: ОПЫТ РЕКОНСТРУКЦИИ ОКЛАДОВ

Abstract

The salaries of the tavern, customs and office fees in the Kama region in the 1730s–1770s were studied. An analysis of salaries in the Perm province makes it possible to identify the importance of individual fees in the overall structure of income, assess the tax burden on the population, and study other economic aspects of the functioning of provincial and voivodeship offices of the Kama region as the main agents of the central government at the local level. Based on the materials from the Russian State Archive of Ancient Acts, data on the receipt of main fees was restored, and conclusions were drawn about the evolution of salaries. During the period under study until the mid-1760s, salaries changed insignificantly. Subsequently, there was a tendency towards an increase in tavern wine collections and a decrease in petty stationery collections. The wine tavern fees came to the budget in the amount of about 15 thousand rubles. Other tavern fees, “newly imposed” by the decrees of 1750 and 1756, were taken into account separately in the documentation. They were collected in a comparable amount to a salary. Since 1767, tax revenues from salaries of taverns have increased several times. Non-salary fees during certain periods could come to the office in the amount of the salary. Provincial administrators included money sent from the Solikamsk voivodeship office for different years, milking, real money and other fees in them. By the end of the current year, the salary funds were rarely collected in full; the addition took place in the first months of the next year. The author concludes that by 1780, cash receipts increased significantly compared to the early 18th century. The structure of the collections became less diverse, and the main part was made up of income from the sale of wine.