Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art. Issues of Theory and Practice. Tambov: Gramota, 2012. № 7. Part 3. P. 61-64.
EXCISE AFFAIR IN KAZAN' PROVINCE UNDER THE CONDITIONS OF THE FIRST WORLD WAR
Ermakov Vladimir Vasil'evich
Kama State Engineering-Economic Academy
Abstract. The author reveals the activity of the enterprises that produced and sold goods subjected to excise taxes, as well as the provincial and district excise offices of Kazan' province under the conditions of the First World War, describes that the policy of the authorities was directed, in particular, to the restriction and cessation of alcoholic beverages production, and shows that on the one hand it led to the improvement of population's living and everyday life conditions, and on the other hand - to severe reduction in excise taxes, and consumer prices escalation.
Key words and phrases: акцизные сборы, акцизные управления, винокуренные и пивоваренные заводы, спичечные фабрики, винные лавки, спиртные напитки, Первая мировая война, "сухой" закон, рост цен, excise taxes, excise offices, distilleries and brewery plants, match factories, grog-shops, alcoholic beverages, First World War, prohibition law, price escalation
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