История российского налогообложения в XVI–XVIII веках в контексте проблемы «налоги—войны»

Abstract

The research studies and identifies the influence of geopolitical factors on the changes in tax forms and fiscal priorities of Russia, the evolution of tax types and taxable items, and the role of the community in the system formation. It shows the changes in the severity of the tax burden during the Russo-Polish War of 1654–1667, army replacements with adequate conscripts from peasants, the participation of monastery servants in military missions, tax and financial aspects of the Russo-Turkish wars and the annexation of the Crimean Khanate to the Russian Empire (1783). The authors identify the general and special features of the taxation system, itemized payments and duties, the share of military spending in the national budget of Russia and European countries. The paper explores the taxation system of Russia through the lens of the military-fiscal state concept of the early modern period.