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Українські землі в податковій політиці Росії (XVIII – початок ХХ ст.) : історіографія

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Title Українські землі в податковій політиці Росії (XVIII – початок ХХ ст.) : історіографія
Ukrainian lands in the matter of tax policy of Russia (18th - beginning of 20th century.) : historiography
 
Creator Годунова, Лариса В.
Ghodunova, Larysa V.
 
Subject історіографія
Наддніпрянська Україна
Гетьманщина
Російська імперія
податкова політика
податки
податкові платежі
мита
податкові органи
митниці
подушна подать
акциз
податок з нерухомого майна
земські збори
казенна палата
податний інспектор
податні стани
селянство
міщанство
купецтво
historiography
Dnieper Ukraine
Cossak Hetmanate
Russian empire
tax policy
taxes
tax payments
duties
tax authorities
customs
poll tax
excise tax
real estate tax
rural charges
Treasury Chamber
taxpaying inspector
taxability
peasants
lower middle class
merchants
 
Description В диссертации исследуются основные этапы, особенности и тенденции
развития научного изучения политики русского царизма в сфере налогообложения
населения Приднепровской Украины. Проанализировано состояние научного
изучения истории финансов украинского казацкого государства второй половины
XVII – начала XVIII в. и раскрыты особенности освещения в историографии
проблем борьбы имперского центра за контроль над украинскими финансами,
подчинение Россией украинских финансовых ресурсов. Охарактеризованы взгляды
ученых на процессы установления российской подушной налоговой системы на
земле Левобережной, Южной и Правобережной Украины, а также на подушное и
другие прямые налоги с населения в украинских губерниях. Выяснено отражение в
историографии особенностей налогообложения производства и торговли алкоголем,
а также процесса насаждения акцизов и других косвенных налогов и сборов в
Приднепровской Украине. Раскрыты проблемы освещения в историографии
особенностей местного налогообложения. Освещено отражение в литературе
процесса становления и деятельности органов, на которые имперский законодатель
возлагал функции налогового контроля от губернского уровня до территориальной
общины. Определены недостаточно изученные аспекты темы и намечены
направления дальнейших исследований этой проблематики.
The thesis examines the main stages, characteristics and trends of scientific study of
Russian tsarist policies in the matter of taxation of the population of Dnieper Ukraine. The
state of the research in modern Ukrainian historiography was studied; the stages of
historiography development of tax policy of imperial Russia in regard to Ukrainian lands
were determined; systematization and classification of historiographical source complex
on the history of tax policy of Russian tsarist regime in Ukraine was carried out as well as
its species characteristics. Objectiveness of the information in historiographical sources
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was established. The state of the research of the history of finance of Ukrainian Cossack
state of the second half of 17th - early 18th century was analysed. Special aspects of
displaying in the historiography the problems of struggle of empire centre for control over
Ukrainian finances and subordination of Ukrainian financial resources by Russia were
explained. The views of scientists concerning the process of establishing of the Russian
poll tax system on Left Bank, Southern and Right Bank Ukraine, as well as the capitation
or other direct taxes of population in Ukrainian provinces were characterised. Displaying
in the historiography the production taxation and alcohol trade and the process of forcing
excise taxes and other indirect taxes and duties in Dnieper Ukraine was defined. The
problems of local taxation coverage in the historiography were revealed. Reflection in the
literature of the process of formation and activities of the bodies responsible for the
imperial tax control functions from the provincial level to the local community was shown.
It is proved that in the last decade there has been a clear trend of increasing scientific
interest of the representatives of various disciplines for studying the problem. For
example, there were formed research schools in a number of academic and university
centres, including the Institute of History of Ukraine, Cherkasy National University named
after Bohdan Khmelnytsky, Kirovohrad National Technical University and Kharkiv
National University of Internal Affairs, whose research object is different aspects of
financial and tax policy history in Ukraine.
A comprehensive study of historiography of tax policy of Russia in Ukrainian lands
in the 18th - beginning of 20th century was carried out. It makes it possible to identify
several important, in the view of the thesis defender, but insufficiently studied aspects and
outline directions for further research of tax policy history. In particular, financial history,
including tax policy in Cossak Hetmanate, needs further complex research. In fact, the
problem of «value» of the tax burden on different classes of population was left out of the
scholars’ attention. The problems of taxmen socialisation, their political affiliation,
ethnicity, and especially of the Russian fiscal institutions in Ukraine during the World War
I require further in-depth review. The lack of anthropological approach of historians in the
coverage of the history of tax policy draws our attention. The research of taxation history
is promising both through taxpayers’ eyes and various officials involved in the taxes and
fees managing.
 
Date 2015-05-25T13:32:59Z
2015-05-25T13:32:59Z
2015-04-14
 
Type Thesis
 
Identifier Годунова Л. В. Українські землі в податковій політиці Росії (ХVIII - початок ХХ ст.): історіографія : дис. ...канд. іст. наук: 07.00.06 - історіографія, джерелознавство та спеціальні історичні дисципліни / Л. В. Годунова ; наук. керівник Орлик В. М. - Кіровоград, 2014. - 237 с.
http://ephsheir.phdpu.edu.ua:8081/xmlui/handle/8989898989/145
 
Language other
 
Publisher Кіровоград