P. P. Migulin on Railway and Tax Policies (on the Occasion of 150-th Anniversary of the Scientist)
In 2020, we celebrate the 150-th anniversary of famous Russian economist Pyotr Petrovich Migulin. P. P. Migulin left a rich scientific legacy -works on financial problems, issues of monetary circulation, taxation, agricultural policy, railway construction and operation, banking, etc. The paper examines some aspects of railway and tax policy in pre-revolutionary Russia (late XIX - early XX century), and presents his views on solving problems facing its government. In his works, Migulin pointed out extreme inefficiency of the railway economy in Russia, which placed a heavy burden on the state budget. It was only in the late 1880s that the situation changed for the better, largely due to a reform of the railway fare system. The paper also reviews the scientist’s proposals for reforming the tax system, which could have provided a significant increase in public revenues.