Michael K. Shatsillo
The Evolution of the Russian Tax System in the 19thcentury,
in: Ekonomicheskaja istorija. Ezhegodnik (Economic Hystory. Yearbook). 2002, Moscow: ROSSPEN, 2003, p.345-383.

Summary
The article deals with the history of the taxes of the Russian empire in the 19th century. By the end of this period the tax system was finally established, adapted to economic and social conditions of Russia and was kept without radical changes until the First World War. Despite of the lag with the European model which consisted in the absence of income taxation, the Russian tax system had provided the budget with monetary resources, that were necessary for the financial stability of the Empire.

---