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Issues of Theory and Practice
. Tambov: Gramota, 2015. № 12. Part 3. P. 29-33. ISSN 1997-292X.
SCIENTIFIC AREA: Historical Sciences and Archeology
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INDIRECT TAXATION OF TAMBOV PEASANTRY IN THE PERIOD OF THE FIRST WORLD WAR: EXPERIENCE OF COMPARATIVE EVALUATION

Bredikhin Vladimir Evgen'evich, Dvukhzhilova Irina Vladimirovna
Tambov State Technical University


Abstract. The article focuses on the indirect taxation of Tambov peasantry in the period of the First World War (1914 - October, 1917). The authors provide the comparative evaluation of the indirect tax amount, income level and productive capacity of the peasant economy. The paper concludes on the relative and, in a certain degree, artificial easing of the indirect tax burden in Tambov countryside due to the province productive nature, food price growth, favourable agricultural situation, state measures of social support for the recruits’ families and reducing the consumption of excisable and imported goods.
Key words and phrases: крестьянство, Первая мировая война, косвенные налоги, инфляция, мобилизация, крестьянский бюджет, производство, Тамбовская губерния, peasantry, The First World War, indirect taxes, inflation, mobilization, peasant’s budget, production, Tambov province.
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