Introduction. The tax history of the Russian Empire is very specific: since the 17th century, indirect taxes have taken an increasing place among the objects of taxation, and indirect taxes have become increasingly important for the formation of the treasury. In this regard, beer was also referred to as excise goods, the production and sale of which began to receive increased attention from the State. If until the middle of the 19th century there was no special control over production, after the introduction of the “Regulation on Drinking Collection” of 1861 the situation changes. In addition to checking excise payments, the functional duties of excise officials included inspection and evaluation of equipment (tank, barrels), technological processes, including the number and volume of congestion, compliance with the plant technical characteristics. In this regard, it is of interest to study the structure of beer factories and their technical characteristics. The purpose of this work is to analyze the relationship between the structure of beer factories in the Russian Empire and its profitability. Materials and Methods. Solving research tasks was provided by a set of complementary theoretical (analysis of scientific literature, comparative analysis, comparison, generalization, systematization) and empirical (study and generalization of sources, hermeneutic) methods. Result. There was no uniform regulation to the technical characteristics of beer plants. In its arrangement, brewers were pushed against the capabilities of the raw material base, the quality and depth of groundwater, and the possible mark. Discussion and Conclusion. The largest beer production was in the western territories of the Russian Empire. In the central provinces and in the east of the country, beer did not have much demand, so there were fewer factories there, and their organization and modernization were rare.
Read full abstract
Feb 27, 2021
+ 2
Open Access