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SOURCE:    Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art.
Issues of Theory and Practice. Tambov: Gramota, 2011. № 6. Part 1. P. 123-126.
SCIENTIFIC AREA:    Historical Sciences and Archeology
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COMMERCIAL AND INDUSTRIAL ENTREPRENEURSHIP TAXATION IN RUSSIA IN THE SECOND HALF OF THE XIXTH - THE BEGINNING OF THE XXTH CENTURIES: BY THE MATERIALS OF PENZA PROVINCE
Mariskin Oleg Ivanovich, Levkin Vadim Viktorovich, Myagkov Evgenii Ale
Mordvinian State University named after N. P. Ogarev
Abstract. The authors research the transformation of the taxation system of commercial and industrial entrepreneurship in Russia during post-reform period and pay special attention to the analysis of tax on trade, zemstvo tax on trade and businesses and the changes in indirect taxation system.
Key words and phrases: торгово-промышленное предпринимательство, модернизация налоговой системы, промысловый налог, косвенные налоги, акцизы, пошлины, земские сборы, commercial and industrial entrepreneurship, taxation system modernization, tax on trade, indirect taxes, excises, duties, zemstvo dues
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