Tax Policy of the Zemstvo Liberal Front of Northern Ukraine (1870s)

Abstract

The work examines the main parameters of the tax policy of the Zemstvo Liberal Party of Northern Ukraine in the 1870s. The purpose of the work is to study the principled and fundamental imperatives of the tax policy of the Zemstvo Liberal Front of Northern Ukraine in the 1870s. on the basis of historical primary sources, some of which are being introduced into international scientific circulation for the first time. The research methodology is based on general scientific (methods of synthesis and analysis; deduction and induction; generalization method; descriptive method) and specifically historical (content analysis, narrative) research methods, which in general ensured the achievement of the tasks set in the work. Research results. It was possible to establish that liberal aristocrats were in the process of constantly searching for new sources to fill the Zemstvo budgets of the region, for example, by attracting income from natural resources. The Zemsky liberals achieved procedures for extending the zemsky taxation to a part of the real estate assets in the cities and towns of the region, since these settlements were part of the territorial communities that were subject to the competence of the zemsky institutions; they supported trade agents, for example, in the form of establishing a minimum level of taxation and taxation, who carried out the mission of commercial sale of consumer products that were critically necessary for the absolute majority of the population, which contributed not only to the expansion of the market for relevant services, but also to the minimization of various kinds of trade cartel collusion, which significantly influenced the scale of pricing policy. As a result of a long political struggle, the liberal zemskys managed to implement in practice the main imperatives of their tax philosophy, which was based on the ideas of introducing a non-taxable minimum for all classes of the population, a progressive methodology for tax formation and taxation, a luxury tax, and general equality of all social strata in terms of economic obligations. Conclusions. The author came to the conclusion that the tax policy of the opposition aristocratic front of the Northern Left Bank in the 1870s was an organic and integral part of a fairly holistic socio-economic program of the studied opposition movement, from the very beginning it had a bright modern and principled character and was a significant contribution of the liberal nobility to the development of economic science of that time.