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.
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
Open the whole article in PDF format. Free PDF-files viewer can be downloaded .
References:
Veselov I. Ya., Shakhtan A. S. Razvitie pivovarennoi promyshlennosti SSSR. M.: Pishchepromizdat, 1955. 191 s.
Gringof F. G. Promyshlennost' Penzenskoi gubernii do revolyutsii // Priroda i khozyaistvo Penzenskogo kraya. 1924. № 1. S. 51-71.
Istoriya Ministerstva finansov Rossii: v 4-kh t. M.: INFRA-M, 2002. T. I. 464 s.
Ministerstvo finansov. 1802-1902: v 2-kh ch. SPb.: Ekspeditsiya zagotovitel'nykh bumag, 1902. Ch. 1. 687 s.
Ministerstvo finansov. 1802-1902: v 2-kh ch. SPb.: Ekspeditsiya zagotovitel'nykh bumag, 1902. Ch. 2. 692 s.
Narodnoe khozyaistvo v 1913 godu. Pg.: Vestnik finansov, 1914. XLVI+630 s.
Obzor razlichnykh otraslei manufakturnoi promyshlennosti Rossii. SPb., 1865. T. III. 655 s.
Pamyatnaya knizhka Penzenskoi gubernii za 1865, 1866 i 1867 gody. Penza, 1867. 458 s.
Simonov L. N. Pivovarenie (zavodskoe i domashnee), kvasovarenie i medovarenie. SPb., 1898. 904 s.
Spisok fabrik i zavodov Rossii: po ofitsial'nym dannym fabrichnogo, podatnogo i gornogo nadzora. M.: Torgovyi dom L. i E. Metul' i K°, 1910. 1418 s.
Statisticheskii ezhegodnik Rossii. 1913 g. SPb.: TsSK MVD, 1914. 333 s.
Sumerin P. G. Promyshlennost' Penzenskoi gubernii v dorevolyutsionnyi period (1861-1913 gg.) // Uchenye zapiski PGPI im. V. G. Belinskogo. Penza: Izd-vo PGPI, 1958. Vyp. 5. S. 66-142.
Ukazatel' fabrik i zavodov Evropeiskoi Rossii i Tsarstva Pol'skogo. SPb., 1887. 823 s.
Русский
