{"id":8613,"date":"2026-07-10T10:11:43","date_gmt":"2026-07-10T07:11:43","guid":{"rendered":"http:\/\/intelsiberia.ru\/?page_id=8613"},"modified":"2026-07-19T19:35:40","modified_gmt":"2026-07-19T16:35:40","slug":"nae-186","status":"publish","type":"page","link":"http:\/\/intelsiberia.ru\/en\/nae-186\/","title":{"rendered":"Citizens of fiscal state as fiscal agents: mechanism of the Russian repartitional tax commissions based on the Novonikolaevsk documents of 1907"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">DOI: 10.31806\/2542-1158-2021-5-4-55-67<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0423\u0414\u041a 94(47).081\/.083<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Citizens of fiscal state as fiscal agents: mechanism of the Russian repartitional tax commissions based on the Novonikolaevsk documents of 1907<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Kirillov Alexey Konstantinovich<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">History Institute of the Siberian Branch of the Russian Academy of Sciences<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Abstract.<\/strong> Concept of the modern fiscal state serves to designate a state that is concerned not only with the regularity of tax receipts, but also with their fairness. Tax commissions (tax authorities consisting of taxpayers) constitute an exclusive feature of the tax system of a fiscal state at the stage of the introduction of income taxes. Repartitional tax commissions engaged with the distribution of the trade tax between small entrepreneurs were at Russia the first type of tax commissions. The goal of this work is to find out how the repartitional commissions operated to accomplish their main task \u2013 to verify the information reported by payers in their tax returns and to determine the profits of each enterprise. Case study is applied to reach this goal. The documents studied concern the work of the 2nd Tomsk district repartitional commission considering complaints of taxpayers about the incorrect determination of their profits at 1907. As result several features of the commission&#8217;s work are established. The commission would defend vigorously the figures of profit that it charged to the payers during the taxation process: most of the complaints were rejected. Nevertheless, the commission was ready to take into account newly discovered facts favorable to the payers: in some cases, the figure of the payment was reduced. It is established that both the tax inspector and the payers&#8217; representatives played an essential role in collecting the facts necessary for reasonable decision-making on each objection. Useful information of the taxpayers would be would taken into account due to the participation of taxpayers&#8217; representatives in the meeting of the commission, as well as due to the preliminary collecting of information by the inspector from &#8220;trade deputies&#8221; and from the &#8220;informed persons&#8221;. In many cases, they disposed of direct information on the amount of proceeds of the discussed enterprise; indirect indicators were also used. It was due to this cooperation between officials and taxpayers&#8217; representatives that Russia appeared capable of introducing at the early 20th century (in step with the countries of the West) the modern taxation system that let the state with its few tax officials to &#8220;peer into the face&#8221; of each individual taxpayer.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Keywords:<\/strong> history of taxes, income tax, trade tax, tax office, Russia at the beginning of the 20th century, late Imperial Russia.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>For citation:<\/strong> \u041a\u0438\u0440\u0438\u043b\u043b\u043e\u0432, \u0410. \u041a. \u0413\u0440\u0430\u0436\u0434\u0430\u043d\u0435 &#8220;\u0444\u0438\u0441\u043a\u0430\u043b\u044c\u043d\u043e\u0433\u043e \u0433\u043e\u0441\u0443\u0434\u0430\u0440\u0441\u0442\u0432\u0430&#8221; \u043a\u0430\u043a \u0430\u0433\u0435\u043d\u0442\u044b \u0444\u0438\u0441\u043a\u0430: \u043c\u0435\u0445\u0430\u043d\u0438\u0437\u043c \u0440\u0430\u0431\u043e\u0442\u044b \u0440\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u0438\u0445 \u0440\u0430\u0441\u043a\u043b\u0430\u0434\u043e\u0447\u043d\u044b\u0445 \u043f\u0440\u0438\u0441\u0443\u0442\u0441\u0442\u0432\u0438\u0439 \u043f\u043e \u0434\u0430\u043d\u043d\u044b\u043c \u0413. \u041d\u043e\u0432\u043e\u043d\u0438\u043a\u043e\u043b\u0430\u0435\u0432\u0441\u043a\u0430 \u0437\u0430 1907 \u0433 \/ \u0410. \u041a. \u041a\u0438\u0440\u0438\u043b\u043b\u043e\u0432 \/\/ \u0421\u0435\u0432\u0435\u0440\u043d\u044b\u0435 \u0410\u0440\u0445\u0438\u0432\u044b \u0438 \u042d\u043a\u0441\u043f\u0435\u0434\u0438\u0446\u0438\u0438. \u2013 2021. \u2013 \u0422. 5, \u2116 4. \u2013 \u0421. 55-67. \u2013 DOI 10.31806\/2542-1158-2021-5-4-55-67. \u2013 EDN MYIHOC.<\/p>\n\n\n\n<details class=\"wp-block-details is-layout-flow wp-block-details-is-layout-flow\"><summary><strong>References<\/strong><\/summary>\n<p class=\"wp-block-paragraph\">1. Brewer J. The sinews of power: war, money, and the English state, 1688-1783. New York: A. Knopf, 1989. 289 pp. &nbsp; &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2. Daunton M. Just Taxes: The Politics of Taxation in Britain, 1914-1979, Cambridge: Cambridge University Press, 2002, 406 pp. &nbsp; &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">3. Daunton M. Trusting Leviathan: The Politics of Taxation in Britain, 1799-1914, Cambridge: Cambridge University Press, 2001, 438 pp. &nbsp; &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4. Glete J. War and State in Early Modern Europe. Spain, the Dutch Republic and Sweden as fiscal-military states, 1500-1660. London and New York, 2002. 277 pp. &nbsp; &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">5. Kotsonis Y. States of obligation. Taxes and citizenship in the Russian Empire and early Soviet Republic. Toronto &#8211; Buffalo &#8211; London: University of Toronto press, 2014. 483 pp. &nbsp; &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">6. Mehrotra A. K. Making the Modern American Fiscal State. Law, Politics, and the Rise of Progressive Taxation, 1877-1929. New York: Cambridge University Press, 2013. 429 pp. &nbsp; &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">7. Scheve K., Stasavage D. Taxing the rich. A history of fiscal fairness in the United States and Europe. New York: Princeton university press, Russell sage foundation, 2016. 266 pp. &nbsp; &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">8. Schremmer E. Steuern und Staatsfinanzen w\u00e4hrend der Industrialisierung Europas. England, Frankreich, Preu\u00dfen und das Deutsche Reich 1800 bis 1914. Berlin &#8211; Heidelberg: Springer-Verlag, 1994. 247 S. &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">9. Schremmer E. Taxation and public finance: Britain, France, and Germany, in: The Cambridge Economic History of Europe from the Decline of the Roman Empire. Volume 8, The Industrial Economies: The Development of Economic and Social Policies. Edited by Peter Mathias, Sidney Pollard. Cambridge: Cambridge university press, 1989. P. 315-494. &nbsp; &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">10. Schumpeter J. A. \u2018The crisis of the tax state&#8217;, in: R. Swedberg (ed.), J. Schumpeter, The economics and sociology of capitalism (Princeton university press, 1991), pp. 99-140. &nbsp; &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">11. Seligman E. R.A. The income tax. A study of the history, theory and practice of income taxation at home and abroad. New York: the MacMillan company, 1914. (2nd edition). 743 pp. &nbsp; &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">12. The rise of fiscal states: a global history 1500-1914. Edited by Bartolom\u0435 Yun-Casalilla and Patrick K. O&#8217;Brien. Cambridge university press, 2012. 453 pp. &nbsp; &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">13. Wenkai He. Paths toward the modern fiscal state. England, Japan and China. Harvard university press. Cambridge, Massachusetts, London, England, 2013. 313 pp. &nbsp; &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">14. \u0417\u0430\u0445\u0430\u0440\u043e\u0432 \u0412.\u041d., \u041f\u0435\u0442\u0440\u043e\u0432 \u042e.\u0410., \u0428\u0430\u0446\u0438\u043b\u043b\u043e \u041c.\u041a. \u0418\u0441\u0442\u043e\u0440\u0438\u044f \u043d\u0430\u043b\u043e\u0433\u043e\u0432 \u0432 \u0420\u043e\u0441\u0441\u0438\u0438. IX &#8211; \u043d\u0430\u0447\u0430\u043b\u043e XX \u0432\u0435\u043a\u0430. \u041c.: \u0420\u041e\u0421\u0421\u041f\u042d\u041d, 2006. 296 \u0441.&nbsp; EDN: PYIQCT<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">15. \u041a\u0438\u0440\u0438\u043b\u043b\u043e\u0432 \u0410.\u041a. \u041e\u0442 \u043f\u043e\u0434\u0443\u0448\u043d\u043e\u0439 \u043f\u043e\u0434\u0430\u0442\u0438 \u043a \u043f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u043e\u043c\u0443 \u043d\u0430\u043b\u043e\u0433\u0443: \u043f\u043e\u0434\u0430\u0442\u043d\u044b\u0435 \u0440\u0435\u0444\u043e\u0440\u043c\u044b \u043a\u0430\u043f\u0438\u0442\u0430\u043b\u0438\u0441\u0442\u0438\u0447\u0435\u0441\u043a\u043e\u0439 \u0420\u043e\u0441\u0441\u0438\u0438 \u0438 \u0438\u0445 \u0432\u043e\u043f\u043b\u043e\u0449\u0435\u043d\u0438\u0435 \u0432 \u0417\u0430\u043f\u0430\u0434\u043d\u043e\u0439 \u0421\u0438\u0431\u0438\u0440\u0438 \u0432\u0442\u043e\u0440\u043e\u0439 \u043f\u043e\u043b\u043e\u0432\u0438\u043d\u044b XIX &#8211; \u043d\u0430\u0447\u0430\u043b\u0430 XX \u0432\u0435\u043a\u0430. \u041d\u043e\u0432\u043e\u0441\u0438\u0431\u0438\u0440\u0441\u043a: \u041f\u0430\u0440\u0430\u043b\u043b\u0435\u043b\u044c, 2017. 178 \u0441.&nbsp; EDN: YOXUSM<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">16. \u041a\u0440\u0430\u0432\u0446\u043e\u0432\u0430 \u0415.\u0421. \u0421\u043f\u0435\u0446\u0438\u0444\u0438\u043a\u0430 \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u043f\u043e\u0434\u0430\u0442\u043d\u044b\u0445 \u043f\u0440\u0438\u0441\u0443\u0442\u0441\u0442\u0432\u0438\u0439 \u0432 \u0420\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u043e\u0439 \u0418\u043c\u043f\u0435\u0440\u0438\u0438 \u0432 \u043a\u043e\u043d\u0446\u0435 XIX &#8211; \u043d\u0430\u0447\u0430\u043b\u0435 XX \u0432\u0435\u043a\u0430 \/\/ \u0418\u0441\u0442\u043e\u0440\u0438\u0447\u0435\u0441\u043a\u0438\u0435 \u0432\u044b\u0437\u043e\u0432\u044b \u0438 \u044d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u043e\u0435 \u0440\u0430\u0437\u0432\u0438\u0442\u0438\u0435 \u0420\u043e\u0441\u0441\u0438\u0438: \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u044b \u0412\u0441\u0435\u0440\u043e\u0441\u0441\u0438\u0439\u0441\u043a\u043e\u0439 \u043d\u0430\u0443\u0447\u043d\u043e\u0439 \u043a\u043e\u043d\u0444\u0435\u0440\u0435\u043d\u0446\u0438\u0438 \u0441 \u043c\u0435\u0436\u0434\u0443\u043d\u0430\u0440\u043e\u0434\u043d\u044b\u043c \u0443\u0447\u0430\u0441\u0442\u0438\u0435\u043c. \u0415\u043a\u0430\u0442\u0435\u0440\u0438\u043d\u0431\u0443\u0440\u0433, 25-26 \u0441\u0435\u043d\u0442\u044f\u0431\u0440\u044f 2019 \u0433. \u0415\u043a\u0430\u0442\u0435\u0440\u0438\u043d\u0431\u0443\u0440\u0433: \u041e\u041e\u041e \u0423\u043d\u0438\u0432\u0435\u0440\u0441\u0430\u043b\u044c\u043d\u0430\u044f \u0442\u0438\u043f\u043e\u0433\u0440\u0430\u0444\u0438\u044f &#8220;\u0410\u043b\u044c\u0444\u0430\u041f\u0440\u0438\u043d\u0442&#8221;, 2019. 540 \u0441. \u0421. 217-222.&nbsp; EDN: GGNFFL &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">17. \u041c\u0430\u0440\u0438\u0441\u043a\u0438\u043d \u041e.\u0418., \u041c\u0430\u0440\u0438\u0441\u043a\u0438\u043d \u0421.\u041e. \u0417\u0435\u043c\u0441\u043a\u0438\u0435 \u0441\u0431\u043e\u0440\u044b \u0441 \u0442\u043e\u0440\u0433\u043e\u0432\u043e-\u043f\u0440\u043e\u043c\u044b\u0448\u043b\u0435\u043d\u043d\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u044c\u0441\u0442\u0432\u0430 \u0420\u043e\u0441\u0441\u0438\u0438 \u0432\u043e \u0432\u0442\u043e\u0440\u043e\u0439 \u043f\u043e\u043b\u043e\u0432\u0438\u043d\u0435 XIX &#8211; \u043d\u0430\u0447\u0430\u043b\u0435 XX \u0432\u0435\u043a\u0430 (\u043f\u043e \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u0430\u043c \u0421\u0440\u0435\u0434\u043d\u0435\u0433\u043e \u041f\u043e\u0432\u043e\u043b\u0436\u044c\u044f) \/\/ \u042d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0430\u044f \u0438\u0441\u0442\u043e\u0440\u0438\u044f. 2013. \u21161 (20). \u0421. 22-26. &nbsp; &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">18. \u041c\u0430\u0440\u0438\u0441\u043a\u0438\u043d \u0421.\u041e. \u041f\u0440\u043e\u043c\u044b\u0441\u043b\u043e\u0432\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0432 \u0420\u043e\u0441\u0441\u0438\u0438 \u0432\u043e \u0432\u0442\u043e\u0440\u043e\u0439 \u043f\u043e\u043b\u043e\u0432\u0438\u043d\u0435 XIX &#8211; \u043f\u0435\u0440\u0432\u043e\u0439 \u0447\u0435\u0442\u0432\u0435\u0440\u0442\u0438 XX \u0432\u0435\u043a\u0430: \u043f\u043e \u043c\u0430\u0442\u0435\u0440\u0438\u0430\u043b\u0430\u043c \u0421\u0440\u0435\u0434\u043d\u0435\u0433\u043e \u041f\u043e\u0432\u043e\u043b\u0436\u044c\u044f \/\/ \u042d\u043a\u043e\u043d\u043e\u043c\u0438\u0447\u0435\u0441\u043a\u0430\u044f \u0438\u0441\u0442\u043e\u0440\u0438\u044f. 2014. \u21161 (24). \u0421. 45-49. &nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">19. \u041d\u043e\u0432\u043e\u0442\u043e\u0440\u0446\u0435\u0432\u0430 \u0410.\u041c. \u041f\u0440\u043e\u0444\u0435\u0441\u0441\u0438\u043e\u043d\u0430\u043b\u044c\u043d\u0430\u044f \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u043f\u043e\u0434\u0430\u0442\u043d\u044b\u0445 \u0438\u043d\u0441\u043f\u0435\u043a\u0442\u043e\u0440\u043e\u0432 \u0422\u0432\u0435\u0440\u0441\u043a\u043e\u0439 \u0433\u0443\u0431\u0435\u0440\u043d\u0438\u0438 \u0432 \u043a\u043e\u043d\u0446\u0435 \u0425I\u0425 \u0412.: \u043c\u0438\u043a\u0440\u043e\u0438\u0441\u0442\u043e\u0440\u0438\u0447\u0435\u0441\u043a\u0438\u0439 \u0432\u0437\u0433\u043b\u044f\u0434 \/\/ \u041b\u043e\u043a\u0443\u0441: \u043b\u044e\u0434\u0438, \u043e\u0431\u0449\u0435\u0441\u0442\u0432\u043e, \u043a\u0443\u043b\u044c\u0442\u0443\u0440\u044b, \u0441\u043c\u044b\u0441\u043b\u044b. 2018. \u2116 4. \u0421. 25-40.&nbsp; EDN: VSBSOS<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">20. \u041f\u0435\u0442\u0440\u043e\u0432 \u042e.\u0418. \u0418\u0441\u0442\u043e\u0440\u0438\u044f \u0441\u0442\u0430\u043d\u043e\u0432\u043b\u0435\u043d\u0438\u044f \u043f\u043e\u0434\u0430\u0442\u043d\u043e\u0439 \u0438\u043d\u0441\u043f\u0435\u043a\u0446\u0438\u0438 \u0432 \u0417\u0430\u043f\u0430\u0434\u043d\u044b\u0445 \u0433\u0443\u0431\u0435\u0440\u043d\u0438\u044f\u0445 \u0420\u043e\u0441\u0441\u0438\u0438 \u0432 \u043a\u043e\u043d\u0446\u0435 XIX \u0441\u0442\u043e\u043b\u0435\u0442\u0438\u044f. \u041c: \u041b\u0415\u041d\u0410\u041d\u0414, 2015. 224 \u0441.<\/p>\n<\/details>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.elibrary.ru\/item.asp?id=47763534\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Get access to the full version of this article<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>DOI: 10.31806\/2542-1158-2021-5-4-55-67 \u0423\u0414\u041a 94(47).081\/.083 Citizens of fiscal state as fiscal agents: mechanism of the Russian repartitional tax commissions based on the Novonikolaevsk documents of 1907 Kirillov Alexey Konstantinovich History Institute of the Siberian Branch of the Russian Academy of Sciences Abstract. Concept of the modern fiscal state serves to designate a state that is concerned &#8230; <a title=\"Citizens of fiscal state as fiscal agents: mechanism of the Russian repartitional tax commissions based on the Novonikolaevsk documents of 1907\" class=\"read-more\" href=\"http:\/\/intelsiberia.ru\/en\/nae-186\/\" aria-label=\"Read more about Citizens of fiscal state as fiscal agents: mechanism of the Russian repartitional tax commissions based on the Novonikolaevsk documents of 1907\">Read more<\/a><\/p>\n","protected":false},"author":9,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"cybocfi_hide_featured_image":"","_locale":"en_US","_original_post":"http:\/\/intelsiberia.ru\/?page_id=8611","footnotes":""},"wf_page_folders":[319],"class_list":["post-8613","page","type-page","status-publish","en-US"],"acf":[],"_links":{"self":[{"href":"http:\/\/intelsiberia.ru\/wp-json\/wp\/v2\/pages\/8613","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/intelsiberia.ru\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/intelsiberia.ru\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/intelsiberia.ru\/wp-json\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"http:\/\/intelsiberia.ru\/wp-json\/wp\/v2\/comments?post=8613"}],"version-history":[{"count":2,"href":"http:\/\/intelsiberia.ru\/wp-json\/wp\/v2\/pages\/8613\/revisions"}],"predecessor-version":[{"id":9344,"href":"http:\/\/intelsiberia.ru\/wp-json\/wp\/v2\/pages\/8613\/revisions\/9344"}],"wp:attachment":[{"href":"http:\/\/intelsiberia.ru\/wp-json\/wp\/v2\/media?parent=8613"}],"wp:term":[{"taxonomy":"wf_page_folders","embeddable":true,"href":"http:\/\/intelsiberia.ru\/wp-json\/wp\/v2\/wf_page_folders?post=8613"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}