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.