Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2011. № 5. Part 1. P. 67-69.
MONARCH'S INDISPENSIBLE WILL TO INTRODUCE EXCISE SYSTEM: TO THE QUESTION ABOUT THE BEGINNING OF WINE REFORM OF 1861
Goryushkina Natal'ya Evgen'evna
Southern-Western State University in Kursk
Abstract. The author analyzes committees' activity aimed at the preparation for the wine reform of 1861, reveals the substantial aspect of Regulations which became the basis of excise system in Russia, considers the changes which were included into the main legislative act during its discussion in State Council and Special Commission and thinks that excise legislation was the embodiment of bold liberal ideas of the epoch which were not fully realized afterwards due to different circumstances.
Key words and phrases: питейный сбор, винная реформа, акцизная система, Особый комитет, Положение о питейном сборе, drinking charge, wine reform, excise system, Special Committee, Regulation of Drinking Charge
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References:
Zapiski Aleksandra Ivanovicha Kosheleva: 1812-1883 gody. Berlin, 1884. 232 s.
Zapiski ob otkupakh: kratkii ocherk zloupotreblenii otkupa // Chteniya v Obshchestve istorii i drevnostei rossiiskikh. 1861. Kn. 3. Otd. 5. S. 92-97.
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