Kirillov Alexey K. (senior researcher at the Institute of History of the Siberian Branch of the Russian Academy of Sciences
associate professor at the Novosibirsk State University
associate professor at the Specialized Educational and Scientific Center of the NSU
)
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The gold standard for the Russian ruble and the state monopoly on vodka probably exhaust the list of Sergey Witte's famous deeds. Experts would probably think also of the state purchase of private railways and of the tariff war against Germany. What remains in the shadow is the Witte's tax policy. One of its striking events is the business tax reform, as result of which large enterprise ceased to be a class monopoly of merchants. The main goal of the 1898 reform though was not to weaken class restrictions but to remove the paradoxical correlation: those paid smaller part of their profit that had larger profit. To reach this not only the reformers imposed new levies upon the commercial profits (like the previous reform of 1885), but also introduced new mechanism of their operation. Indeed, the reform of 1898 not only increased tax proceeds from large enterprises but also made taxation of high-profit and low-profit enterprises more equal as proved by the individual enterprises registration data from the Siberian archives.
Keywords:Sergey Iu. Witte tax reform, business tax, promyslovy nalog, patent, apportioned levy, profit surplus levy.
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Citation link:
Kirillov A. K. "Profit Surplus Levy" ("Sbor s Izlishka Pribyli"). Business Tax Reform under Sergey Iu. Witte: the Concept and the Implementation // Современная наука: актуальные проблемы теории и практики. Серия: ГУМАНИТАРНЫЕ НАУКИ. -2014. -№07-08. -С. 27-36 |
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