КОНТРАБАНДНА ТОРГІВЛЯ У КИЇВСЬКІЙ ГУБЕРНІЇ 1790-х рр.

Abstract

The state treasury has been and remains one of the first concerns of either state rulers or civil servants. Revenues to the treasury are conducted through the taxation of citizens engaged in production and services. Some taxpayers use ways to evade taxes. Illicit trade has been an important segment of tax evasion for people involved in services and trade. The Russian authorities issued legislative acts, in particular, imperial decrees in order to prevent this illegal activity. In the 1790s, trade transactions were determined by customs tariffs and imperial decrees of Catherine II and Paul I. Ports, customs, communication lines, the process of transportation, registrations, sale of goods were regulated. The Russian legal framework encouraged both to the effective work of customs and to the active involvement of the population of border settlements. Financial and monetary rewards remained the main incentive in the fight against illegal, uncustomed import of goods. Citizens (subjects) who were able to detect illegal goods received the entire consignment of goods after paying all duties. Smugglers found guides for unsanctioned crossing the border among the population of border villages, avoiding state restrictions, using means of transport available at the end of the 18th century (animal-powered transport). Customs, which had remained from the time before the Partitions of the Commonwealth, were located on the territory of Kyiv Province. Customs controlled land and river communication lines. Customs and supervisory bodies, namely local police and trade representatives of state city magistrates were involved in anti-illicit trade activities. The documents recorded cases of fictitious payment of duties by merchants who crossed the state border and the customs area of Kyiv Province. The state and personal interest was sufficient for the risks taken by customs officers, residents of border villages and merchants involved in illicit trade.