HISTORICAL ASPECTS OF TAXATION In the XIX-XX century (ON THE EXAMPLE OF KURSK PROVINCE)
The article deals with the historical challenges of tax impact of the economic development of the state. The basic theory in the history of the financial science of the tax burden. Considered the historical stages of development of taxation and their relationship to have taken place in the country's political and economic reforms. The formation of the Russian budget revenues in the early nineteenth century, the basic goal of fiscal policy. At the same time, tax revenues are considered from the perspective of division into direct and indirect with the release of the advantages and disadvantages of each of the groups. Analyzed the further development of direct and indirect taxation and stages of transformation of the tax system in Russia. Systematized the main reforms in the taxation system (the village of taxation, city, urban real estate taxation, payment for use of land, keeping taxes, excise taxes, patent acquisition, the drinking collection, residential taxes, etc.). The features of the wine reform in Russia, and in Kursk region. Noting the large fiscal importance of excise duty and wine monopoly in pre-revolutionary Russia. Special attention is paid to the influence of taxation on the socio-economic development of the province of Kursk. The estimation of the economic development of Kursk province in the nineteenth century and presents the main taxes and their rates, the size of the order of payment imposed on the territory of the province. A comparison of pre-war assessment of gravity in Russia and European countries. It is concluded that the imposition of pre-war pre-revolutionary Russia was as high as possible. Allocated directions of reforming the tax system after the 1917 October Revolution. Reflecting the impact of economic science, in particular economic and mathematical methods for reforming the tax system.