KOSMOVSKAYA A.A. Fiscal Functions of the Voivodship Office of Prikamye in the 1720s – 1780s
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DOI: https://doi.org/10.15688/jvolsu4.2021.2.6
Anna А. Kosmovskaya
Candidate of Sciences (History), Researcher,
Perm State Institute of Culture,
Gazety «Zvezda» St, 18, 614000 Perm, Russian Federation;
Associate Professor,
Department of Humanitarian and Socio-Economic Disciplines, Perm State Pharmaceutical Academy,
Polevaya St, 2, 614990 Perm, Russian Federation
This email address is being protected from spambots. You need JavaScript enabled to view it.
https://orcid.org/0000-0001-5968-3174
Abstract. Introduction. The article discusses the fiscal policy of the voivodship office of Prikamye in the 1720s – 1780s. The financial aspects of the activities of local institutions in the Russian state in the 18th century were considered by historians from different points of view (a poll tax reform, the impact of taxes on the development of economy, an increase in the arrears). The problem of the functioning of the voivodship office of Prikamye in the collection of tax arrears in this territory has not yet received consideration in historiography.
Methods and materials. The problematic chronological method made it possible to identify the main problems in the process of implementing the fiscal functions of the voivodship power and administration and to trace them in dynamics. The method of comparative analysis was used when comparing the information on income books.
Analysis. During the study period, the local office was experiencing a shortage of personnel and faced resistance from the local population in performing its tax functions. The author analyzed such methods of collecting taxes on core fees, such as sending decrees and reminders of debts, maintaining soldiers and staff to work with taxpayers in different parts of the study area, as well as pressure on worldly elected people to collect arrears. Results. Despite the shortage of personnel in the staff of the office, local governors actively collected taxes and arrears, and also participated in the increase in the number of taxpayers (recorded salary) and, accordingly, state revenues. Analyzing the materials of the funds of the Russian State Archive of Ancient Acts and the State Archive of Perm Region, the author of the article comes to the conclusion that the voivodship office of Prikamye effectively performed its fiscal functions as a whole.
Key words: Prikamye, 18th century, voivodship office, fiscal policy, tax levies, prevention of arrears.
Citation. Kosmovskaya A.A. Fiscal Functions of the Voivodship Office of Prikamye in the 1720s – 1780s. Vestnik Volgogradskogo gosudarstvennogo universiteta. Seriya 4. Istoriya. Regionovedenie. Mezhdunarodnye otnosheniya [Science Journal of Volgograd State University. History. Area Studies. International Relations], 2021, vol. 26, no. 2, pp. 80-94. (in Russian). DOI: https://doi.org/10.15688/jvolsu4.2021.2.6.
Fiscal Functions of the Voivodship Office of Prikamye in the 1720s – 1780s by Kosmovskaya A.A. is licensed under a Creative Commons Attribution 4.0 International License.
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