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SOURCE:   Historical, Philosophical, Political and Law Sciences, Culturology and Study of Art.
Issues of Theory and Practice
. Tambov: Gramota, 2015. № 11. Part 1. P. 102-104.
SCIENTIFIC AREA: Historical Sciences and Archeology
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EXCISE TAX ON RUSSIAN BREWING INDUSTRY IN THE SECOND HALF OF THE XIX - AT THE BEGINNING OF THE XX CENTURY: BY THE MATERIALS OF PENZA AND SIMBIRSK PROVINCES

Mariskin Oleg Ivanovich, Mariskin Sergei Olegovich
Ogarev Mordovia State University


Abstract. The article examines the influence of excise tax on the development of brewing industry and entrepreneurship in the period of the modernization changes of Russia in the second half of the XIX - at the beginning of the XX century. The authors identify the immediate dependence of brewing industry on excise tax rates: the low profitability and inefficiency of small and medium size factories were conditioned both by high excise tax rates and the ways to collect it.
Key words and phrases: пивоваренная промышленность, пиво, акцизы, питейные сборы, косвенные налоги, патентный сбор, brewing industry, beer, excises, drink taxes, indirect taxes, patent dues.
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