Open AccessFiscal Policy of the Saratov Zemstvo (1864–1914)
Author(s) -
Е. М. Морозова
Publication year - 2020
Publication title -
izvestiâ saratovskogo universiteta. novaâ seriâ. seriâ istoriâ. pravo. meždunarodnye otnošeniâ/izvestiâ saratovskogo universiteta. novaâ seriâ. seriâ istoriâ. meždunarodnye otnošeniâ
Language(s) - English
Resource type - Journals
eISSN - 2542-1913
pISSN - 1819-4907
DOI - 10.18500/1819-4907-2020-20-4-542-547
Subject(s) - revenue , tax revenue , economic policy , business , economics , public economics , accounting
The article presents a characteristic of the most important sphere in financial activity of the Saratov Zemstvo – fiscal policy. In particular, it analyses the tax system of zemstvo self-government bodies in the Saratov province, the forms of zemstvo dues, and objects of taxation. Special emphasis is laid on a study of growth trends in the budget revenue, and a simultaneous increase in tax arrears, which significantly reduced the efficiency of the zemstvo work.