Українські землі в податковій політиці Росії (XVIII – початок ХХ ст.) : історіографія

Abstract

В диссертации исследуются основные этапы, особенности и тенденции развития научного изучения политики русского царизма в сфере налогообложения населения Приднепровской Украины. Проанализировано состояние научного изучения истории финансов украинского казацкого государства второй половины XVII – начала XVIII в. и раскрыты особенности освещения в историографии проблем борьбы имперского центра за контроль над украинскими финансами, подчинение Россией украинских финансовых ресурсов. Охарактеризованы взгляды ученых на процессы установления российской подушной налоговой системы на земле Левобережной, Южной и Правобережной Украины, а также на подушное и другие прямые налоги с населения в украинских губерниях. Выяснено отражение в историографии особенностей налогообложения производства и торговли алкоголем, а также процесса насаждения акцизов и других косвенных налогов и сборов в Приднепровской Украине. Раскрыты проблемы освещения в историографии особенностей местного налогообложения. Освещено отражение в литературе процесса становления и деятельности органов, на которые имперский законодатель возлагал функции налогового контроля от губернского уровня до территориальной общины. Определены недостаточно изученные аспекты темы и намечены направления дальнейших исследований этой проблематики. The thesis examines the main stages, characteristics and trends of scientific study of Russian tsarist policies in the matter of taxation of the population of Dnieper Ukraine. The state of the research in modern Ukrainian historiography was studied; the stages of historiography development of tax policy of imperial Russia in regard to Ukrainian lands were determined; systematization and classification of historiographical source complex on the history of tax policy of Russian tsarist regime in Ukraine was carried out as well as its species characteristics. Objectiveness of the information in historiographical sources 20 was established. The state of the research of the history of finance of Ukrainian Cossack state of the second half of 17th - early 18th century was analysed. Special aspects of displaying in the historiography the problems of struggle of empire centre for control over Ukrainian finances and subordination of Ukrainian financial resources by Russia were explained. The views of scientists concerning the process of establishing of the Russian poll tax system on Left Bank, Southern and Right Bank Ukraine, as well as the capitation or other direct taxes of population in Ukrainian provinces were characterised. Displaying in the historiography the production taxation and alcohol trade and the process of forcing excise taxes and other indirect taxes and duties in Dnieper Ukraine was defined. The problems of local taxation coverage in the historiography were revealed. Reflection in the literature of the process of formation and activities of the bodies responsible for the imperial tax control functions from the provincial level to the local community was shown. It is proved that in the last decade there has been a clear trend of increasing scientific interest of the representatives of various disciplines for studying the problem. For example, there were formed research schools in a number of academic and university centres, including the Institute of History of Ukraine, Cherkasy National University named after Bohdan Khmelnytsky, Kirovohrad National Technical University and Kharkiv National University of Internal Affairs, whose research object is different aspects of financial and tax policy history in Ukraine. A comprehensive study of historiography of tax policy of Russia in Ukrainian lands in the 18th - beginning of 20th century was carried out. It makes it possible to identify several important, in the view of the thesis defender, but insufficiently studied aspects and outline directions for further research of tax policy history. In particular, financial history, including tax policy in Cossak Hetmanate, needs further complex research. In fact, the problem of «value» of the tax burden on different classes of population was left out of the scholars’ attention. The problems of taxmen socialisation, their political affiliation, ethnicity, and especially of the Russian fiscal institutions in Ukraine during the World War I require further in-depth review. The lack of anthropological approach of historians in the coverage of the history of tax policy draws our attention. The research of taxation history is promising both through taxpayers’ eyes and various officials involved in the taxes and fees managing.